Mid-Year Status: The City has entered into its own contracts for all former services provided by the prior landlord and the agreemtn has now ended. One tenant has left and the City has entered into a 3-year lease with with the remaining tenant.
Objective: Assist with implementation and administration of the new waste hauler franchise agreement.
Mid-Year Status: Still provides support in the administration of the franchise agreement. Exhibit B of the agreement was recently amended to reflect the purchase of the City Hall facility.
City Clerk
City Attorney
2 1472
FY2024-25 Mid-Year Budget Department Updates
Objective: Encourage high-end, mixed-use development that complements the “Temecula Valley Wine Country” atmosphere.
Mid-Year Status: New developments continue to be underway - still working with Marriott and Sprouts. The new wine bar "Fuhgeddaboudit" has been open since March 2024.
Objective: Work with industrial developers to bring high-end development to Wildomar that will encourage placement of manufacturing for jobs and entertainment (distilleries, breweries, and wineries with tasting rooms).
Mid-Year Status: We have been working with this industrial project to bring in a very high use for the project. Will know more in early 2025.
Objective: Encourage hotel development on Clinton Keith and Wildomar Trail.
Mid-Year Status: Marriott is continuing to secure their funding and working towards a beginning construction.
Objective: Support Mt. San Jacinto College’s vision of “Regenerative Agriculture” for their Wildomar campus, encouraging the expansion and success of wineries and farm-to-table eateries.
Mid-Year Status:
MSJC has been focused on bringing Cal State San Marcos to their Temecula facility, but we continue to work with them on future plans in Wildomar.
Objective: Encourage unique entertainment opportunities that do not exist and/or are in demand in this valley.
Mid-Year Status: We continue to encourage this type of development in Wildomar.
Objective: Create a new and engaging website that will facilitate a better end-user (public) experience and encourage better community engagement.
Mid-Year Status: Completed.
Objective: Expand marketing efforts to Orange County developers to entice and encourage high-end development for vacant commercial land in the City.
Mid-Year Status: The department has been actively marketing and attending networking events with developers in surrounding counties.
Economic Development
3 1473
FY2024-25 Mid-Year Budget Department Updates
Objective: Implement Quarterly Wellness Program for Employees.
Mid-Year Status: Project is still under review for best options, will revamp for the Spring.
Objective: Complete remaining Prioritized Items from the HR Assessment.
Mid-Year Status: All prioritized items will be completed by July 1, 2025. A few policies still need to be developed.
Objective: Prepare robust onboard program and structured new hire orientation.
Mid-Year Status: Completed.
Objective: Implement applicant tracking software.
Mid-Year Status: Completed. Will be ongoing for as needed updates.
Objective: Consolidate the Risk Management programs utilized by the City and the Wildomar Cemetery District under one Risk Management Agency.
Mid-Year Status: Completed.
Objective: Create and maintain policies and procedures needed by the City, Cemetery District, and its employees.
Mid-Year Status: Completed. Will be ongoing for as needed updates.
Objective: Update the City’s Claim form.
Mid-Year Status: Completed.
Objective: Create a full Safety Program for staff.
Mid-Year Status: Hired Field Supervisor instead of Maint Manager. Will work on implementation by April 1, 2025.
Objective: Update Operating software on all computers.
Mid-Year Status: This is completed and software continues to be automatically updated through Pulseway.
Objective: Replace staff desktop computers.
Mid-Year Status: Some of the computer replacement funds were reallocated for servers this Fiscal Year. In FY 2024- 2025, plan to order and replace the remaining 13 of 24 desktop computers.
Objective: Continue to refine Cybersecurity process and procedures.
Mid-Year Status: Software measures and interactive training system have been implemented.
Objective: Assist in the implementation of the City’s new ERP software.
Mid-Year Status: Still assisting with the Permitting system. Will assist with go-live when implementation is complete.
Finance system is live although there have been requests for data from prior system.
Objective: Establish a biannual Cybersecurity training schedule.
Mid-Year Status: Provided first Citywide training on cybersecurity. Working on scheduling next training.
Objective: Assist in implementing move to new Website content management platform and Laserfiche document management system.
Mid-Year Status: Laserfiche document management system will be completed by end of Fiscal Year.
Administrative Services - Human Resources
Administrative Services - IT Services
Administrative Services - Risk Management
4 1474
FY2024-25 Mid-Year Budget Department Updates
Objective: Complete the implementation of a new Enterprise Resource Planning (ERP) program.
Mid-Year Status: EDEN was used for the audit of FY2023-24. The NetSuite Finance module went live on 9/16/2024 and the payroll module on 12/5/2024. The implementation of the Planning & Budgeting module commenced in November 2024.
Objective: Update all Financial Policies and Procedures.
Mid-Year Status: A revised purchasing policy was introduced at the November Council meeting. The City also opted into the California Uniform Public Construction Cost Accounting Act which establishes a set of purchasing policies for public works capital projects. The credit card policies is currently being reviewed.
Objective: Create a complete Capital Asset listing of the City and Wildomar Cemetery District.
Mid-Year Status: Staff are continuing to work on compiling a listing of assets.
Objective: Establish an ACH Payment program for vendor payments.
Mid-Year Status: The City set up ACH capabilities with the bank and used it for payroll. A non-payroll ACH program is still in development.
Objective: Implement new automated P-Card accounting system to improve efficiency.
Mid-Year Status: The City set up a credit card receipt program with US Bank utilizing their P-Card system. Work is currently underway to integrate it with NetSuite.
Objective: Complete phase out of developer deposit projects and conversion of existing projects to fixed fee.
Mid-Year Status: Staff have been reconciling and closing out developer deposit projects on an ongoing basis. A larger batch of write-offs and unclaimed monies will be brought forth at a future meeting.
Objective: Review and update banking service increase automation and efficiency.
Mid-Year Status: Staff are working on implementing automated bank reconciliations.
Objective: Establish an automated contract management system by FY2024/25.
Mid-Year Status: An accounting specialist was hired to help oversee purchasing and they will be working with the City Clerk to build out the contract management system.
Administrative Services - Finance
5 1475
FY2024-25 Mid-Year Budget Department Updates
Objective: Establish final section of burials site within developed cemetery.
Mid-Year Status: The contract with Lee and Associates to update the Master Plan has been approved by Council and it is anticipated to begin the process over the next several months.
Objective: Provide online burial searches.
Mid-Year Status: On schedule for new aquisiton to be completed by end of fiscal year.
Objective: Engage residents on the east side of the I-15 Freeway with events and activities.
Mid-Year Status: Reviewing potential updates to joint use agreements and other venues.
Objective: Develop a revenue sharing agreement for Contract Class Providers.
Mid-Year Status: On going - Program pilots are schedule for this fiscal year. Programs aimed for FY25/26.
Objective: Update Community Services user fees.
Mid-Year Status: On going - projection for FY25/26.
Objective: Add capability for off-site electronic and credit card payments.
Mid-Year Status: Aquired for future use.
Objective: Conduct all landscape maintenance services in-house.
Mid-Year Status: In house services kick off August 2024.
Objective: Continue Park amenities enhancements and replacements.
Mid-Year Status: Site amendities at existing parks that need replacement are to begin resembling future park amenities. This would establish a cohesive maintenance schedule and appearance.
Objective: Remodel annual special events to incorporate cost recovery.
Mid-Year Status: Cost recovery has been place on hold. Current focus is to engage the city with parnterships and joint collaborative goals.
Objective: Broaden partnerships to enhance tier 4 special events.
Mid-Year Status: Developed Tier 4 pop events that focus on familys and community engagement. Presented during 2025 calendar of events.
Objective: Acquire special event equipment and amenities.
Mid-Year Status: Completed.
Community Services - Cemetery
Community Services - Services
Community Services - Parks
Community Services - Special Events
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FY2024-25 Mid-Year Budget Department Updates
Objective: Provide quality public information services to the residents of Wildomar, development community and general public thorough the front counter activities of the planning, building & safety and code enforcement divisions.
Mid-Year Status: Achieved and On-Going.
Objective: Enhance the quality of the city’s residential neighborhoods, commercial retail areas and business park/industrial areas through pro-active code enforcement work and increased communication of the city’s laws and ordinances related to code enforcement.
Mid-Year Status: Achieved and On-Going.
Objective: Complete the Planning Department’s General Plan Update “Envision Wildomar 2040” project and complete the accompanying Zoning Ordinance Update to create goals and policies that will provide balanced and responsible growth with preservation of the city’s rural character, open spaces, and historical resources.
Mid-Year Status: Complete. Planning Commission recommended approval on Nov. 20, 2024. City Council apprpoved on December 9, 2024.
Objective: Complete and recommend to Planning Commission and City Council the proposed “Wildomar Meadows” 750-acre Specific Plan project (Farm Specific Plan Amendment #5).
Mid-Year Status: This proejct will start back up in January 2025 with completion by December 2025.
Objective:
Complete and recommend to Planning Commission and City Council the proposed “Bluffs at Hidden Springs Specific Plan/Mixed Use project” (160-acre Oxman property).
Mid-Year Status: This revised Specific Plan project was resubmitted in August 2024. Completion expected in December 2025.
Objective: Work with Administrative Services department to establish and implement a fixed fee-based based system for planning and building projects, thereby relacing the developer deposit-based system that allows more accurate accounting of revenues and expenditures for these divisions.
Mid-Year Status: Fixed fees have been impemented since Feb. 2025 and are ongoing.
Community Development Administration
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FY2024-25 Mid-Year Budget Department Updates
Objective: Completed and recommended to City Council the city’s General Plan Update “Envision WIldomar 2040”.
Mid-Year Status: Completed by the Commission on November 20, 2024.
Objective: Completed and recommended to City Council the city’s Zoning Code Update (part of the GP update).
Mid-Year Status: Completed by the Commission on November 20, 2024.
Objective: Completed and recommended to City Council the “Wildomar Meadows” 750-acre Specific Plan (Farm Specific Plan Amendment #5).
Mid-Year Status: This private development project was placed on hold by the Applicant in early 2024 to allow the General Plan to be completed. Anticipate completion by Dec. 2025.
Objective: Completed and recommended to City Council “The Bluffs at Hidden Springs Specific Plan/Mixed Use Project” (160-acre Oxman property).
Mid-Year Status: This revised Specific Plan project was resubmitted in August 2024. Completion expected in December 2025.
Objective: Take part in quarterly training with the Planning Department and City Attorney.
Mid-Year Status: No training has occurred in the 1st half of FY 24/25.
Objective: Attended and participated in the annual League of Cities Planning Commissioner’s Academy conference.
Mid-Year Status: Registration has opened for the 2025 PC Academy Conference. Anticipate all 5 Commissioners attending.
Objective: Hire full-time city staff building inspector (pending budget approval by Council).
Mid-Year Status: The City hired the second full time building inspector.
Objective: Manuever away from contract staff (inspection and administrative) other than necessary plan check services.
Mid-Year Status: City stopped using contract staff for anything other than plan review.
Objective: Begin RFP for plan checking services.
Mid-Year Status: Going out in early January 2025.
Objective: Adopt and implement valuation based (i.e., fixed fee) permitting fees.
Mid-Year Status: Fees have been implemented.
Objective: Implement new permitting software to better serve our residents, private developers, and business owners (pending budget approval by Council).
Mid-Year Status: Still pending a go live date, building is doing all we can to assist.
Objective: Begin developing a city facilities maintenance department (pending budget approval by Council).
Mid-Year Status: This will be overseen by the Community Services department.
Objective: Perform inspections of city-owned facilities.
Mid-Year Status: During the TI items identified during this inspection will be addressed.
Objective: Provide training opportunities for staff in order to improve their ability to serve the citizens of Wildomar.
Mid-Year Status: This is a continual annual training.
Planning Commission
Building & Safety
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FY2024-25 Mid-Year Budget Department Updates
Objective: Completion of the city’s first comprehensive General Plan Update “Envision Wildomar 2040”.
Mid-Year Status: Completed by the Commission on November 20, 2024. City Council expected to approve on December 9, 2024.
Objective: Completion of the city’s first comprehensive Zoning Code Update (part of the GP update).
Mid-Year Status: Completed by the Commission on November 20, 2024. City Council expected to approve on December 9, 2024.
Objective: Completion and recommendation to Planning Commission and City Council on the proposed “Wildomar Meadows” 750-acre Specific Plan project (Farm Specific Plan Amendment #5).
Mid-Year Status: Project to restart in January 2025 with completion by December 2025 Objective:
Completion and recommendation to Planning Commission and City Council on the proposed “Bluffs at Hidden Springs Specific Plan/Mixed Use project” (160-acre Oxman property).
Mid-Year Status: This revised Specific Plan project was resubmitted in August 2024. Completion expected in December 2025.
Objective: Continue with quarterly training sessions for the Planning Commission.
Mid-Year Status: No training has occurred in the 1st half of FY 24/25.
Objective: Attendance and participation in the annual Cal APA Conference, including local APA training sessions.
Mid-Year Status: Registration has opened for the 2025 PC Academy Conference. Anticipate all 5 Commissioners attending.
Planning Division
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FY2024-25 Mid-Year Budget Department Updates
Objective: Establish a parking enforcement program.
Mid-Year Status: Code enforcement has achieved their goal and now is Officially part of the Riverside County Abandoned Vehicle Abatement program (AVA).
Objective: Hire additional staff (code enforcement, administrative analyst, etc.).
Mid-Year Status: Due to the great success with City Net, we have not hired additional code enforcement staff. In fact, we have just agreed to a new Memorandum of Understanding (MOU) with City Net. With these two allocated positions, I would like to hire two part-time code enforcement officers to cover nights and weekends.
Objective: Working on getting the city’s code enforcement department in compliance with the new safety standards regarding SB 296.
Mid-Year Status: My New Code Enforcement Goal
My focus will be on implementing AB 548. This legislation requires local enforcement agencies to establish policies and procedures for inspecting multiple units within a building when an inspector or code enforcement officer determines that at least one unit is substandard or violates state habitability standards. I have not received a notice of completion from human resources regarding SB296 safety manual.
Objective: Working on policies and procedures manual for code enforcement.
Mid-Year Status: I am currently working on the code enforcement policy procedure manual, but progress has been slow. I plan to submit the Chain of Command policy and the vehicle maintenance policy to Human Resources within the next few months. I have been in communication with them, and they have requested that I submit each policy individually.
Objective: Continue to provide monthly inspections for future marijuana dispensary stores.
Mid-Year Status: Code enforcement continues its efforts to inspect two of our permitted dispensaries. The planning division has informed me that there are two more dispensaries scheduled to open soon, which will increase our inspection activities. We are also continuing our efforts to eradicate all unpermitted illegal dispensaries and marijuana grows within our city.
Code Enforcement
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FY2024-25 Mid-Year Budget Department Updates
Objective: Attend conferences and training to begin hosting our own in-house training.
Mid-Year Status: Continuing to attend online training and monthly meetings.
Objective: Monitor and ensure Covid – Protocols are observed within public facilities.
Mid-Year Status: Completed.
Objective: Update the Emergency Operation Center.
Mid-Year Status: The OEM budget has been finalized. Currently conducting a comprehensive inventory of all supplies in the existing EOC and identifying additional needs for future purchasing in preparation for the new EOC location.
Objective: Build a culture of preparedness by maintaining a constant state of readiness, which involves a series of planning steps to ensure individuals, families, and businesses are ready for all types of disasters.
Mid-Year Status: Developed a "Great ShakeOut" questionnaire and test to help staff practice response strategies for unexpected events. Also implemented the first EOC email activation drill, which successfully highlighted departmental areas needing improvement and readiness enhancements.
Objective: Maintain and build a partnership with neighboring cities, State and Federal Agencies.
Mid-Year Status: From these partnerships, OEM is part of the Special District Emergency Managers group, including representatives from Lake Elsinore, Murrieta, Temecula, Menifee, the Water District, CalOES, and LEUSD. These meetings continue to provide valuable insights and strengthen collaboration for the city's Office of Emergency Management.
Objective: Maintain community outreach by posting preparedness information on social media.
Mid-Year Status: Consistently created and posted bilingual (English/Spanish) flyers on topics such as fire awareness, earthquake preparedness, summer/heat safety, winter safety, disaster supply kits, and pet safety.
Additionally, participated in safety fairs within the community to promote disaster awareness and preparedness.
Objective: Develop a robust CERT program for the public.
Mid-Year Status: Continuing training for this achievement. The State has postponed training as they are revamping the program.
Office of Emergency Management
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FY2024-25 Mid-Year Budget Department Updates
Objective: Maintenance:
oBegin transitioning maintenance services from contract staff to City employees. oDevelop an initial Field Operations Center for City maintenance crews and equipment. oEvaluate creating a new City-wide Pavement Patching Program, to provide for quicker and longer- term repairs of pavement failures that do not warrant a full repair project. oEnhance public reporting of maintenance service requests via an updated service request portal online.
Mid-Year Status: - Hired a Field Supervisor to begin transitioning maintenance services to City employees. Next steps include hiring maintenance works to develop a full maintenance crew. - In-lieu of a Field Operations Center, the City will utilize rental equipment to assist during the initial maintenance transition while a longer-term project is developed for a Field Operations Center.
However, the City has prepared plans for City Hall to provide for a maintenance office, lockers, and showers for maintenance personnel.
- Staff is currently evaluating a new Service Request and Work Order tracking software.
Objective: Traffic Engineering:
oApprove updated design standards for traffic signals.
oBegin implementation of recommendations from the adopted Local Roadway Safety Plan (LRSP), as appropriate and necessary.
Mid-Year Status: - Approvied updated design standards for Traffic Signal Street Name Signs. Requested an updated proposal from on-call consultant for preparation of traffic signal and streetlight design standards. - Began and continuing with implementation of recommendations from the LRSP.
Public Works/Engineering- PW Traffic Engineering
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FY2024-25 Mid-Year Budget Department Updates
Objective: Continue annual Pavement Rehab Project and annual Slurry Seal Project, advertising and constructing one of each type of project each year.
Mid-Year Status: - Developing PS&E for road repair on Bundy Canyon Rd. and beginning planning for road rehab/slurry seal in residential streets.
Objective: Prepare a new Pavement Management Program (PMP) Report, re-evaluating the current condition of all streets City-wide. Include updated and innovative pavement repair strategies in the report.
Include a systematic approach, based on various budget scenarios, to schedule all City streets for repair.
Mid-Year Status: - Awarded a contract for an updated PMP and kicked-off project.
Objective: Project-Specific Goals:
*Bundy Canyon Rd.:
-Secure funding needed for the Bundy Canyon Rd. Improvement Project, Segment 2 (from Oak Canyon Dr. to the Farm Rd.) and construct the project.
-Design and construct the Bundy Canyon Rd. (west) Widening and ATP Improvements Project (from Mission Trail to the I-15).
*Clinton Keith Rd.: Complete the design for the Clinton Keith Rd. Widening Project (from the I-15 to Copper Craft Ct.) and construct the project.
*Palomar St.: Complete the design of the Palomar St. Phase 2 Project (from Gruwell St. to Wildomar Trail) and construct the project.
Mid-Year Status: - Continuing design and utility coordination for Bundy Canyon Rd. Advertised an RFQ for on-call engineering services, which will allow the City to then advertise an RFP for Bundy Canyon Rd. (west).
- Continuing design for Clinton Keith Rd. Design is at 90%, with anticipated construction start in FY 24/25.
- Design completed and construction contract awarded for Palomar St. Phase 2 project.
Objective: Transition from deposit based to fixed fees cost recovery process.
Mid-Year Status: Implementing new fixed fees.
Objective: Continue updating Engineering processes and procedures.
Mid-Year Status: On-going. Continuing to update forms, process, and procedures throughout the year during the normal course of business to improve efficiency and consistency.
Objective: Finalize and publish Entitlement and Development Engineering booklets.
Mid-Year Status: City advertised an RFQ for on-call engineering services. Staff plan to request proposal from on-call consultants, once under contract, and begin the development and adoption of City-specific Engineering and Design Standards/Guidelines.
Objective: Assist in finalizing expanded circulation element within City's General Plan Upate.
Mid-Year Status: Complete and approved by Planning Commission. Pending approval by City Council.
Development Engineering
Public Works/Engineering- Capital Projects Division
13 1483
FY2024-25 Mid-Year Budget Department Updates
Objective: Maintain adequate law enforcement services to keep up with the growing population of nearly 38,000.
Mid-Year Status: Calls have remained constant as projected and we are on target to meed out 7 min response time goal.
Objective: Provide a safe driving environment through effective traffic enforcement and driver safety programs, to include bicycle safety and child car seat safety.
Mid-Year Status: All OTS operations were completed.
Objective: Maintain a productive and collaborative relationship with city leaders through frequent and meaningful communications and transparency.
Mid-Year Status: The Sheriff's Office remains responsive to the needs of city staff and council.
Objective: Provide the highest level of training and professional development for our department members.
Mid-Year Status: We continue to provide the stated training and are constantly looking for new training as it becomes available.
Objective: Continue to engage with the community through community programs, events, personal interactions, and open lines of communication.
Mid-Year Status: We have expanded out community service events and work with the Wildomar community services team on joint events.
Objective: Build upon the volunteer program by actively recruiting to increasing the number of station volunteers, Citizens on Patrol, and youth Explorers.
Mid-Year Status: The community services team has been established and has worked diligently to improve in these areas.
Objective: Establish a crime-free multifamily housing program to help deter criminal activity.
Mid-Year Status: Two CSO have attended the Crime Prevention Through Environmental Design training and are now able to do inspections.
Objective: Maintain an average emergency response time of 5 minutes or less.
Mid-Year Status: 4.8 Minute Response Time.
Objective: Increase community education and engagement.
Mid-Year Status: Crews have particpated in the Wildland Safety Fair (Marna O'Brien Park), Trunk or Treat (Ronald Regan Elementary), State of the City, Cornerstone Car Show, and Patriot Day (Wildomar Elementary).
Objective: Maintain a 10-day average plan review turn-around time.
Mid-Year Status: Staff averaged 11.27-day turnaround time.
Objective: Provide new construction inspections within 2 Business days.
Mid-Year Status: Staff averaged 2.75-day turnaround time.
Objective: Develop a "Fire-Wise Community" plan for the City utilizing Cal-Fire grant funding for community risk reduction.
Mid-Year Status: Application for funding has been sent and is awaiting a decision.
Police Services
Fire Services
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CITY OF WILDOMAR
MEETING (CCR)
GENERAL BUSINESS
Agenda Staff Report # 3.2
Meeting Date: January 15, 2025
SUBJECT:
Planning Commission Appointments
SUBMITTED BY:
Janet Morales
ACTION:
Mayor DePhillippo, Mayor Pro Tem Marquez, Councilmember Moore and Councilmember Nigg nominate a resident to serve as a Planning Commissioner, subject to ratification by a majority vote of the City Council.
SUMMARY:
The Planning Commission is comprised of five Wildomar residents appointed by the City Council. The Commission's primary role is to review and make decisions on various land use development applications such as, but not limited to, conditional use permits, plot plans, variances, parcel maps, and tract maps. The Commission also makes recommendations to the City Council regarding amendments to the City's General Plan and Zoning Ordinance.
Qualifications for membership:
1. Members of the Commission shall be residents of the City and shall be qualified electors within the City.
2. Each member shall be a resident of the City for the year immediately preceding the inception of his or her term.
3. No member of the Commission may be an employee or officer of the City.
BACKGROUND:
One of the duties of a City Council Member is to appoint a citizen to serve on the Planning Commission with the appointment having a term of office running concurrent with the appointing Council Member's term.
In December, Councilmember Nigg and Councilmember Moore were re-elected for a 4-year term and desired to open the process for applications to appoint a planning commissioner for a term ending December 2028.
At the December 11, 2024 meeting, Mayor Pro Tem Marquez directed the City Clerk to advertise for applications for his Planning Commission appointment for a term ending December 2026.
Mayor DePhillippo's Planning Commissioner resigned effective January 1st, creating a vacancy for her appointment, with a term ending December 2026.
DISCUSSION:
Applications for all 4 seats were advertised and all applications were submitted to the entire City Council for review.
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At this time it would be appropriate for the 4 City Councilmembers to make their nominations to the Planning Commission. The appointment will be subject to ratification by a majority of the City Council. The appointment will take effect immediately and will run concurrent with the appointing Council Member’s term of office. The appointees will se sworn be at the first Planning Commission meeting following the appointment.
ATTACHMENTS:
Adams, Joel redacted.pdf
Ballard,
Lisa redacted.pdf
Banks, Arrin_Redacted.pdf
Bergdahl, Kristi redacted.pdf
Bernard, Brianna redacted.pdf
Burchartz, Wesley redacted.pdf
Cambero, Rene_Redacted.pdf
Castorena, Paula redacted.pdf
Dicus, Thomas redacted.pdf
Elliott, Eric redacted.pdf
Golden, Charles W. redacted.pdf
Hahn-Coulston, Dulce_Redacted.pdf
King, Nolan redacted.pdf
Langworthy, Veronica redacted.pdf
LaPointe, Bridget redacted.pdf
Mattox, Will_Redacted.pdf
Mobley, Justine_Redacted.pdf
Montague, Raphael redacted.pdf
Mountain- Castro, Jennelle redacted.pdf
Navarro, Maria redacted.pdf
Robertson, Bryan redacted.pdf
Rodriguez, Sergio redacted.pdf
Rubio, Alredo redacted.pdf
Saunders, Don_Redacted.pdf
Tahl, Brandon redacted.pdf
Whitlock, Anna redacted.pdf
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CITY OF WILDOMAR
PLANNING COMMISSION APPOINTMENT APPLICATION
A Supplemental Questionnaire is required for a Planning Commission appointment.
Your application will not be considered complete without submittal of both forms.
Applicant Name: __________________________________________________________________ Residence
Address:__ _____________________________________________________ Telephone:______________________ __________ ________________ Home Cell
E-mail Address: _______________________________________________ BACKGROUND INFORMATION:
1. Are you registered to vote in Wildomar? ___________
2. How long have you lived in Wildomar?_________________________________________________ EDUCATION:
Highest year completed________________ Highest Degree received_______________________________________ EMPLOYMENT:
______
Employer’s name & address
_____________________________________
Employer’s phone number/Type of Business
___________________________________________________________________ Your position or title
The Planning Commission regularly meets on the first Wednesday of the month at 6: 0 pm. Additionally, special meetings may be scheduled from time to time on other evenings/d ays. Are you available to attend the regular meetings and is your schedule flexible to allow for occasional special meetings? If not, please explain. **PLEASE NOTE** Should you be appointed, a Form 700 Statement of Economic Interests will be mandatory.
This document is also a pub lic record and will be given to those person s who request it. In addition, mandatory ethics training is required of this position. These are State Law requirements and cannot be waived.
I declare that the information furnished hereinabove is true and correct to the best of my knowledge.
Applicant
Acknowledgement: Date:
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2. Have you participated in local government as a committee member, commissioner, council member, or staff? What was your role and what did you learn from it?
3. Why did you apply for Planning Commission and what do you hope to accomplish by your participation?
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4. What qualities or experience would you bring that would be an asset to the Planning Commission?
5. What is your understanding of the role and responsibilities of the Planning Commission?
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6. What do you feel are some of the key issues facing the City in the next 5 to 10 years?
7. How do you think you would balance residents concerns with overall City goals and long term benefits?
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CITY OF WILDOMAR
PLANNING COMMISSION APPOINTMENT APPLICATION
A Supplemental Questionnaire is required for a Planning Commission appointment.
Your application will not be considered complete without submittal of both forms.
Applicant Name: __________________________________________________________________ Residence
Address:__ ________________________________________________________ Telephone:______________________ ______________________________________ Home Cell Work
E-mail Address:
BACKGROUND INFORMATION:
1. Are you registered to vote in Wildomar? ___________
2. How long have you lived in Wildomar?_________________________________________________ EDUCATION:
Highest year completed________________ Highest Degree received_______________________________________ EMPLOYMENT:
Employer’s name & address
Employer’s phone number/Type of Business
Your position or title
The Planning Commission regularly meets on the first Wednesday of the month at 6: 0 pm. Additionally, special meetings may be scheduled from time to time on other evenings/d ays. Are you available to attend the regular meetings and is your schedule flexible to allow for occasional special meetings? If not, please explain. **PLEASE NOTE** Should you be appointed, a Form 700 Statement of Economic Interests will be mandatory.
This document is also a pub lic record and will be given to those person s who request it. In addition, mandatory ethics training is required of this position. These are State Law requirements and cannot be waived.
I declare that the information furnished hereinabove is true and correct to the best of my knowledge.
Applicant
Acknowledgement: Date:
2&86,*119(/23(
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2. Have you participated in local government as a committee member, commissioner, council member, or staff? What was your role and what did you learn from it?
3. Why did you apply for Planning Commission and what do you hope to accomplish by your participation?
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7+(&20081,7<$1'(1685(7+$7285&,7<5(0$,16$*5($73/$&(72 /,9( /7+28*++$9(176(59('$6$&200,66,21(5&281&,/0(0%(5252)),&,$/&,7<67$))0(0%(50<52/($6$&2168/7$17 )25,7,(6
8%/,&"25.6+$63529,'('9$/8$%/(,16,*+7,172/2&$/*29(510(1723(5$7,216+$9((;3(5,(1&(,1:$7(5 5,*+7623(5$7,21648$/,7<$6685$1&(%8'*(7,1*$1''5$)7,1*67$))5(32576)25,7<281&,/'(&,6,21617+(6( &$3$&,7,(6:25.('&/26(/<:,7+&,7<67$))38%/,&2)),&,$/6$1'67$.(+2/'(56(1685,1*7+$75(&200(1'$7,216 6833257('())(&7,9(*29(51$1&(
!+,6:25.+$6675(1*7+(1('0<81'(567$1',1*2)7+(,03257$1&(2)85%$13/$11,1*&/($5&20081,&$7,21$1' &2//$%25$7,21,1$''5(66,1*7+(1(('62)*52:,1*&20081,7,(69(/($51('+2:(66(17,$/$ /$11,1*
200,66,21(5?652/(,6,1%$/$1&,1*7+(1(('62)5(6,'(176%86,1(66(6$1'7+(&,7<?6/21*7(50*2$/6 $0($*(572$33/<0<352)(66,21$/(;3(5,(1&($1'3(5621$/&211(&7,2172",/'20$5726(59(217+( /$11,1*
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4. What qualities or experience would you bring that would be an asset to the Planning Commission?
5. What is your understanding of the role and responsibilities of the Planning Commission?
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/$11,1*200,66,21(5,6723529,'( *8,'$1&(21&,7<%$6('/$1'86($1' '(9(/230(17'(&,6,216(1685,1*7+$7*52:7+$/,*16:,7+7+(&20081,7<69,6,21$1'/21*7(50*2$/6 200,66,21(560$<5(9,(:352326$/6=21,1*5(48(676$1'3/$16 &216,'(5,1*)$&725668&+$66867$,1$%,/,7< ,1)5$6758&785($1',03$&7215(6,'(1761$&,7</,.(",/'20$57+,652/(,6(63(&,$//<&5,7,&$/72(1685(7+$7 '(9(/230(17,60$1$*('&$5()8//<%$/$1&,1*352*5(66:,7+35(6(59,1*7+(&,7<?681,48(&+$5$&7(5 <)$7+(5
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6. What do you feel are some of the key issues facing the City in the next 5 to 10 years?
7. How do you think you would balance residents concerns with overall City goals and long term benefits?
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25(;$03/(:+,/(0$1<5(6,'(176:$17025(5(7$,/',1,1*$1'(17(57$,10(17237,216,7?6-867$6,03257$177+$7 :(*52:,1$:$<7+$7'2(61?7&5($7(75$)),&&21*(67,2125675$,1285,1)5$6758&785(7?6$%287),1',1*7+(5,*+7 %$/$1&(>(1685,1*7+$7$67+(&,7<(;3$1'6:(?5($/620$.,1*7+28*+7)8/'(&,6,216$%287+2::(0$,17$,1 48$/,7<2)/,)()25(9(5<21(
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CITY OF WILDOMAR
PLANNING COMMISSION APPOINTMENT APPLICATION
A Supplemental Questionnaire is required for a Planning Commission appointment.
Your application will not be considered complete without submittal of both forms.
Applicant Name: __________________________________________________________________ Residence
Address:__ ____________________________________________ Telephone:_______________________ _____________________________________ Home C Work
E-mail Address: ____________________________________________ BACKGROUND INFORMATION:
1. Are you registered to vote in Wildomar? ___________
2. How long have you lived in Wildomar?_________________________________________________ EDUCATION:
Highest year completed________________ Highest Degree received_______________________________________ EMPLOYMENT:
Employer’s name & address
________________________________________________________________________________________________ Employer’s phone number/Type of Business
Your position or title
The Planning Commission regularly meets on the first Wednesday of the month at 6: 0 pm. Additionally, special meetings may be scheduled from time to time on other evenings/d ays. Are you available to attend the regular meetings and is your schedule flexible to allow for occasional special meetings? If not, please explain. **PLEASE NOTE** Should you be appointed, a Form 700 Statement of Economic Interests will be mandatory.
This document is also a pub lic record and will be given to those person s who request it. In addition, mandatory ethics training is required of this position. These are State Law requirements and cannot be waived.
I declare that the information furnished hereinabove is true and correct to the best of my knowledge.
Applicant
Acknowledgement: Date:
3(86.,229*034*
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2. Have you participated in local government as a committee member, commissioner, council member, or staff? What was your role and what did you learn from it?
3. Why did you apply for Planning Commission and what do you hope to accomplish by your participation?
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4. What qualities or experience would you bring that would be an asset to the Planning Commission?
5. What is your understanding of the role and responsibilities of the Planning Commission?
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6. What do you feel are some of the key issues facing the City in the next 5 to 10 years?
7. How do you think you would balance residents concerns with overall City goals and long term benefits?
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CITY OF WILDOMAR
PLANNING COMMISSION APPOINTMENT APPLICATION
A Supplemental Questionnaire is required for a Planning Commission appointment.
Your application will not be considered complete without submittal of both forms.
Applicant Name: __________________________________________________________________ Residence
Address:__ _______________________________________________________ Telephone:_ ___________ ______________________________________ Home Cell Work
E-mail Address: ____________________________________________ BACKGROUND INFORMATION:
1. Are you registered to vote in Wildomar? ___________
2. How long have you lived in Wildomar?_________________________________________________ EDUCATION:
Highest year completed________________ Highest Degree received_______________________________________ EMPLOYMENT:
Employer’s name & address
Employer’s phone number/Type of Business
Your position or title
The Planning Commission regularly meets on the first Wednesday of the month at 6: 0 pm. Additionally, special meetings may be scheduled from time to time on other evenings/d ays. Are you available to attend the regular meetings and is your schedule flexible to allow for occasional special meetings? If not, please explain. **PLEASE NOTE** Should you be appointed, a Form 700 Statement of Economic Interests will be mandatory.
This document is also a pub lic record and will be given to those person s who request it. In addition, mandatory ethics training is required of this position. These are State Law requirements and cannot be waived.
I declare that the information furnished hereinabove is true and correct to the best of my knowledge.
Applicant
Acknowledgement: Date:
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2. Have you participated in local government as a committee member, commissioner, council member, or staff? What was your role and what did you learn from it?
3. Why did you apply for Planning Commission and what do you hope to accomplish by your participation?
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4. What qualities or experience would you bring that would be an asset to the Planning Commission?
5. What is your understanding of the role and responsibilities of the Planning Commission?
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6. What do you feel are some of the key issues facing the City in the next 5 to 10 years?
7. How do you think you would balance residents concerns with overall City goals and long term benefits?
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CITY OF WILDOMAR
PLANNING COMMISSION APPOINTMENT APPLICATION
A Supplemental Questionnaire is required for a Planning Commission appointment.
Your application will not be considered complete without submittal of both forms.
Applicant Name: __________________________________________________________________ Residence
Address:__ ___________________________________
Telephone:______________________ ______________________________________ Home Work
E-mail Address: ___________________________________________ BACKGROUND INFORMATION:
1. Are you registered to vote in Wildomar? ___________
2. How long have you lived in Wildomar?_________________________________________________ EDUCATION:
Highest year completed________________ Highest Degree received_______________________________________ EMPLOYMENT:
_ _________________________________________________________________________ Employer’s name & address
_ _____________________________________________________ Employer’s phone number/Type of Business
______________________________________________________________________ Your position or title
The Planning Commission regularly meets on the first Wednesday of the month at 6: 0 pm. Additionally, special meetings may be scheduled from time to time on other evenings/d ays. Are you available to attend the regular meetings and is your schedule flexible to allow for occasional special meetings? If not, please explain. **PLEASE NOTE** Should you be appointed, a Form 700 Statement of Economic Interests will be mandatory.
This document is also a pub lic record and will be given to those person s who request it. In addition, mandatory ethics training is required of this position. These are State Law requirements and cannot be waived.
I declare that the information furnished hereinabove is true and correct to the best of my knowledge.
Applicant
Acknowledgement: Date:
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2. Have you participated in local government as a committee member, commissioner, council member, or staff? What was your role and what did you learn from it?
3. Why did you apply for Planning Commission and what do you hope to accomplish by your participation?
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4. What qualities or experience would you bring that would be an asset to the Planning Commission?
5. What is your understanding of the role and responsibilities of the Planning Commission?
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6. What do you feel are some of the key issues facing the City in the next 5 to 10 years?
7. How do you think you would balance residents concerns with overall City goals and long term benefits?
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CITY OF WILDOMAR
PLANNING COMMISSION APPOINTMENT APPLICATION
A Supplemental Questionnaire is required for a Planning Commission appointment.
Your application will not be considered complete without submittal of both forms.
Applicant Name: __________________________________________________________________ Residence
Address:__ _______________________________
Telephone:_______________________ _____________________________________ Home C Work
E-mail Address: __________________________________________ BACKGROUND INFORMATION:
1. Are you registered to vote in Wildomar? ___________
2. How long have you lived in Wildomar?_________________________________________________ EDUCATION:
Highest year completed________________ Highest Degree received_______________________________________ EMPLOYMENT:
_______________________________
Employer’s name & address
_________________________________________
Employer’s phone number/Type of Business
____________________________________________________________________ Your position or title
The Planning Commission regularly meets on the first Wednesday of the month at 6: 0 pm. Additionally, special meetings may be scheduled from time to time on other evenings/d ays. Are you available to attend the regular meetings and is your schedule flexible to allow for occasional special meetings? If not, please explain. **PLEASE NOTE** Should you be appointed, a Form 700 Statement of Economic Interests will be mandatory.
This document is also a pub lic record and will be given to those person s who request it. In addition, mandatory ethics training is required of this position. These are State Law requirements and cannot be waived.
I declare that the information furnished hereinabove is true and correct to the best of my knowledge.
Applicant
Acknowledgement: Date:
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2. Have you participated in local government as a committee member, commissioner, council member, or staff? What was your role and what did you learn from it?
3. Why did you apply for Planning Commission and what do you hope to accomplish by your participation?
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4. What qualities or experience would you bring that would be an asset to the Planning Commission?
5. What is your understanding of the role and responsibilities of the Planning Commission?
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6. What do you feel are some of the key issues facing the City in the next 5 to 10 years?
7. How do you think you would balance residents concerns with overall City goals and long term benefits?
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CITY OF WILDOMAR
MEETING (CCR)
GENERAL BUSINESS
Agenda Staff Report # 3.3
Meeting Date: January 15, 2025
SUBJECT:
Cannabis Code Changes Discussion (Future Agenda Item)
SUBMITTED BY:
Matthew Bassi, CD Director
PREPARED BY:
Matthew Bassi, CD Director
ACTION:
Discuss and provide direction to whether to move forward an amendment to the Cannabis Ordinance No. 177
BACKGROUND:
Several months ago, the City Council asked for a future agenda item to be presented in order to discuss the zoning regulations for cannabis businesses. Staff is presenting a brief staff report to facilitate Council’s discussion.
The City Council on June 10, 2020 adopted Ordinance No. 187 and 188 establishing zoning and licensing regulations for cannabis sales and manufacturing. A copy of these ordinances are attached for Council reference (Attachment C & D). Since adoption of the cannabis regulations, Council has approved five (5) retail cannabis businesses. Two are (2) are in operation (Stiiizy and Cake House), one (1) is going through tenant improvement plan check (Buzz Cannabis - formerly The Bakery), one (1) was recently approved in December 2024 (Cake House East), and one (1) has gone out of business (Culture Club). Please refer to the Cannabis Business Summary Sheet for other details (Attachment E). An important point to make is that we have not had any code issues with the existing stores, and they receive quarterly inspections from various departments.
Some of the specific items Council may want to discuss are increasing the distance standards from residential zones and sensitive uses, and possibly removing cannabis manufacturing from our industrial zones (we have had no inquiries about cannabis in the industrial zones).
Currently, the standards that apply to both commercial and industrial zones are as follows:
No cannabis business shall be located within 600 feet of a public or private school providing instruction in kindergarten or grades 1 through 12, a day care center (excluding small and large family day cares), a park or a youth center.
No cannabis business shall be located within 100 feet of a residential use.
To help facilitate the discussion on distance standards, staff has prepared several radius maps for cannabis based on a 300’, 600’ and 1,000’ radius in the commercial and industrial zones (refer to Attachment A and B). These radius maps show sensitive land uses and how each may be impacted by an increased standard.
ATTACHMENTS:
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Attach A-Commerical Radius Maps [1-15-25].pdf
Attach B-Industrial Cannabis Radius Maps [1-15-25].pdf
Attach C - Cannabis Ordinance 187 [Zoning Regs] 6-10-20.pdf Attach D - Cannabis Ordinance 188
[Licensing Regs] 6-10-20.pdf
Attach E - Cannabis Businesses Summary Sheet [12-15-24].pdf 1622
16 19
17 18
2 1
3 9
10 12
8 7
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14 13
116
5 Bundy Canyon Rd
Clinton Keith Rd
Wildomar Trl
Mission Trl
Grand Ave
Baxter Rd
Palomar St
Permitted Zones
C-1/C-P: COMMERCIAL
C-P-S: COMMERCIAL
300 ft Buffer
City Boundary
0 ½ 1 1½ 2Miles
15 - Grand Ave Park
16 - Marna O'Brien Park
17 - Regency Heritage Park
18 - Ronald Reagan Park
19 - Windsong Park
20 - Malaga Park
1 - Anne Sullivan Preschool and Kindergarten
2 - Bundy Canyon Christian School
3 - California Lutheran High School
4 - Cornerstone Church School
5 - David A Brown Middle School
6 - Donald Graham Elementary School
7 - Elsinore High School
8 - Faith Baptist Academy
9 - Grace Christian School
10 - Murrieta Springs Adventist Christian Academy
11 - Ronald Reagan Elementary School
12 - Sycamore Academy School
13 - Wildomar Elementary School
14 - William Collier Elementary School
Schools Parks
±
1623
16 19
17 18
2 1
3 9
10 12
8 7
4 15
14 13
116
5 Bundy Canyon Rd
Clinton Keith Rd
Wildomar Trl
Mission Trl
Grand Ave
Baxter Rd
Palomar St
Permitted Zones
C-1/C-P: COMMERCIAL
C-P-S: COMMERCIAL
600 ft Buffer
City Boundary
0 ½ 1 1½ 2Miles
15 - Grand Ave Park
16 - Marna O'Brien Park
17 - Regency Heritage Park
18 - Ronald Reagan Park
19 - Windsong Park
20 - Malaga Park
1 - Anne Sullivan Preschool and Kindergarten
2 - Bundy Canyon Christian School
3 - California Lutheran High School
4 - Cornerstone Church School
5 - David A Brown Middle School
6 - Donald Graham Elementary School
7 - Elsinore High School
8 - Faith Baptist Academy
9 - Grace Christian School
10 - Murrieta Springs Adventist Christian Academy
11 - Ronald Reagan Elementary School
12 - Sycamore Academy School
13 - Wildomar Elementary School
14 - William Collier Elementary School
Schools Parks
±
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17 18
2 1
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10 12
8 7
4 15
14 13
116
5 Bundy Canyon Rd
Clinton Keith Rd
Wildomar Trl
Mission Trl
Grand Ave
Baxter Rd
Palomar St
Permitted Zones
C-1/C-P: COMMERCIAL
C-P-S: COMMERCIAL
1000 ft Buffer
City Boundary
0 ½ 1 1½ 2Miles
15 - Grand Ave Park
16 - Marna O'Brien Park
17 - Regency Heritage Park
18 - Ronald Reagan Park
19 - Windsong Park
20 - Malaga Park
1 - Anne Sullivan Preschool and Kindergarten
2 - Bundy Canyon Christian School
3 - California Lutheran High School
4 - Cornerstone Church School
5 - David A Brown Middle School
6 - Donald Graham Elementary School
7 - Elsinore High School
8 - Faith Baptist Academy
9 - Grace Christian School
10 - Murrieta Springs Adventist Christian Academy
11 - Ronald Reagan Elementary School
12 - Sycamore Academy School
13 - Wildomar Elementary School
14 - William Collier Elementary School
Schools Parks
±
1625
16 19
17 18
2 1
3 9
10 12
8 7
4 15
14 13
116
5 Bundy Canyon Rd
Clinton Keith Rd
Wildomar Trl
Mission Trl
Grand Ave
Baxter Rd
Palomar St
Permitted Zones
I-P: INDUSTRIAL
300 ft Buffer
City Boundary
0 ½ 1 1½ 2Miles
15 - Grand Ave Park
16 - Marna O'Brien Park
17 - Regency Heritage Park
18 - Ronald Reagan Park
19 - Windsong Park
20 - Malaga Park
1 - Anne Sullivan Preschool and Kindergarten
2 - Bundy Canyon Christian School
3 - California Lutheran High School
4 - Cornerstone Church School
5 - David A Brown Middle School
6 - Donald Graham Elementary School
7 - Elsinore High School
8 - Faith Baptist Academy
9 - Grace Christian School
10 - Murrieta Springs Adventist Christian Academy
11 - Ronald Reagan Elementary School
12 - Sycamore Academy School
13 - Wildomar Elementary School
14 - William Collier Elementary School
Schools Parks
±
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16 19
17 18
2 1
3 9
10 12
8 7
4 15
14 13
116
5 Bundy Canyon Rd
Clinton Keith Rd
Wildomar Trl
Mission Trl
Grand Ave
Baxter Rd
Palomar St
Permitted Zones
I-P: INDUSTRIAL
600 ft Buffer
City Boundary
0 ½ 1 1½ 2Miles
15 - Grand Ave Park
16 - Marna O'Brien Park
17 - Regency Heritage Park
18 - Ronald Reagan Park
19 - Windsong Park
20 - Malaga Park
1 - Anne Sullivan Preschool and Kindergarten
2 - Bundy Canyon Christian School
3 - California Lutheran High School
4 - Cornerstone Church School
5 - David A Brown Middle School
6 - Donald Graham Elementary School
7 - Elsinore High School
8 - Faith Baptist Academy
9 - Grace Christian School
10 - Murrieta Springs Adventist Christian Academy
11 - Ronald Reagan Elementary School
12 - Sycamore Academy School
13 - Wildomar Elementary School
14 - William Collier Elementary School
Schools Parks
±
1627
16 19
17 18
2 1
3 9
10 12
8 7
4 15
14 13
116
5 Bundy Canyon Rd
Clinton Keith Rd
Wildomar Trl
Mission Trl
Grand Ave
Baxter Rd
Palomar St
Permitted Zones
I-P: INDUSTRIAL
1000 ft Buffer
City Boundary
0 ½ 1 1½ 2Miles
15 - Grand Ave Park
16 - Marna O'Brien Park
17 - Regency Heritage Park
18 - Ronald Reagan Park
19 - Windsong Park
20 - Malaga Park
1 - Anne Sullivan Preschool and Kindergarten
2 - Bundy Canyon Christian School
3 - California Lutheran High School
4 - Cornerstone Church School
5 - David A Brown Middle School
6 - Donald Graham Elementary School
7 - Elsinore High School
8 - Faith Baptist Academy
9 - Grace Christian School
10 - Murrieta Springs Adventist Christian Academy
11 - Ronald Reagan Elementary School
12 - Sycamore Academy School
13 - Wildomar Elementary School
14 - William Collier Elementary School
Schools Parks
±
1628
ORDINANCE NO. 187
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
WILDOMAR, CALIFORNIA ADOPTING A STATUTORY CEQA
EXEMPTION PURSUANT TO BUSINESS AND PROFESSIONS
CODE SECTION 26055(H), AND APPROVING ZONING
ORDINANCE AMENDMENT NO. 2020- 04 AMENDING TITLE
17 (ZONING) OF THE W ILDOMAR MUNICIPAL CO DE TO
REVISE SECTIONS 17.1 2.040, 17.12.050, 17.72.010,
17.76.010, 17.88.010, AND 17.92.010, AND ADD CHAPTER
17.315 (A NEW CHAPTE R) TO ESTABLISH CANNABIS
BUSINESS ZONING AND USE REGULATIONS
WHEREAS, in 1996, the voters of the State of California approved Proposition 215, which was codified as Health and Safety Code Section 11362.et seq., and entitled the Compassionate Use Act of 1996, which intended to enable seriously ill Californians to legally possess, use, and cultivate marijuana for medical use under limited, specified circumstances; and
WHEREAS, in 2004, the California legislature enacted Senate Bill 420, the Medicinal Marijuana Program (the “MMP”), which, as codified in California Health and Safety Code Section 11362.7 et seq., was intended to clarify the CUA’s scope and immunize from criminal prosecution, under specified state laws, certain activities and conduct related to the provision of medicinal marijuana to qualified patients; and WHEREAS, on November 8, 2016, the voters of the State of California approved Proposition 64, entitled the “Control, Regulate and Tax Adult Use of Marijuana Act,” which legalizes and regulates recreational marijuana in California; and, WHEREAS, the State has established an integrated licensing and regulatory system for both medicinal and recreational marijuana businesses consistent with Propositions 215 and 64 entitled the Medicinal and Adult -Use Cannabis Regulation and Safety Act (“MAUCRSA”), codified in Business and Professions Code section 26000 et seq.; and,
WHEREAS, Business and Professions Code section 26200 expressly recognizes the ability of cities to completely prohibit all medicinal and recreational cannabis businesses or to allow and regulate such businesses; and, WHEREAS, despite the City’s existing prohibition against all types of marijuana facilities and commercial cannabis activity, codified in section 17.12.050 of the Wildomar Municipal Code, numerous illegal commercial cannabis facilities have opened in the City; and,
WHEREAS, the City has incurred significant costs and expenses associated with shutting down illegal commercial cannabis facilities; and, 1629
WHEREAS, despite the City’s aggressive enforcement of its existing prohibition on commercial cannabis facilities, individuals continue to open new illegal businesses in the City; and,
WHEREAS, illegal commercial cannabis facilities pose significant risks to the public health and safety because s uch businesses are operated without regulatory oversight to ensure that dangerous conditions, such as mold, electrical overload, improper hazardous materials storage, and improper ventilation and odor control, do not exist; and
WHEREAS, allowing commercia l cannabis facilities in the City, subject to regulation, will lessen the financial burdens and public health and safety risks caused by current illegally operated commercial cannabis facilities; and, WHEREAS, a majority of the voters in Wildomar who voted on Proposition 64 at the November 8, 2016 election voted in favor of Proposition 64; and WHEREAS, in order to protect the public health, safety, and welfare, and consistent with the will of the voters of Wildomar who favored legalizing cannabis, the City desires to permit, commercial cannabis activity in the City subject to regulation and taxation as set forth in this ordinance.
WHEREAS, in accordance with Chapter 17.280 of the Wildomar Municipal Code and California Government Code, Section 65800, et seq., the City Council has the authority to take action on the proposed Zoning Ordinance Amendment No. 2020-04; and WHEREAS, the Planning Commission conducted a special meeting and held a noticed public hearing on May 6, 2020 to review Zoning Ordinance Amendment No. 2020- 04, at which time interested persons had an opportunity to testify in support of, or opposition to the proposed municipal code amendment, and at which time the Planning Commission received public testimony, and subsequently adopted PC Resol ution No. 2020-14 recommending City Council approval of Zoning Ordinance Amendment No. 2020-04; and
WHEREAS, in accordance with Chapter 17.04.050 of the Wildomar Municipal Code, the Planning Department on May 16, 2020 published a legal notice in the Press Enterprise, a local newspaper of general circulation, notifying the general public of the May 28, 2020 special meeting with the City Council where the Council would consider and discuss the proposed Cannabis Code Amendment (ZOA No. 2020-04); and WHEREAS, in accordance with Section 17.280.040 of the Wildomar Municipal Code, the City Council conducted a duly noticed special meeting / public hearing to discuss the proposed Cannabis Code Amendment (ZOA No. 2020-04) on May 28, 2020, and at which time i nterested persons had an opportunity to testify in support of, or opposition to the proposed municipal code amendment, and at which time the City Council received public testimony concerning the proposed municipal code amendment. 1630
THE CITY COUNCIL OF THE CITY OF WILDOMAR HEREBY DOES ORDAIN AS FOLLOWS:
SECTION 1: CEQA ENVIRONMENTAL DETERMINATION.
In accordance with the requirements of the California Environmental Quality Act (Public Resources Code § 21000, et seq. (“CEQA”)), a review of the potential environmental impacts was conducted by the Planning Department for Zoning Ordinance Amendment No. 2020-04. Based on this review, the City Council finds that the adoption of this Ordinance is exempt from review under the California Environmental Quality Act (CEQA) pursuant to Business and Professions Code section 26055(h), which exempts from CEQA review the adoption of an ordinance, rule, or regulation by a local jurisdiction that requires discretionary review and approval of permit s, licenses, or other authorizations to engage in commercial cannabis activity. This Ordinance requires discretionary Development Agreements and Conditional Use Permits to be approved for each cannabis business seeking to operate in the City, and any applicable CEQA review will be done prior to the approval of these discretionary entitlements.
SECTION 2. REQUIRED ZONING ORDINANCE AMENDMENT FINDING.
In accordance with the provisions of the Wildomar Zoning Ordinance, the following finding is offered for City Council consideration in approval of Zoning Ordinance Amendment No. 2020-04.
A. The proposed amendment is consistent with the City of Wildomar General Plan.
Evidence: The proposed ordinance amends the zoning ordinance to allow cannabis businesses as a conditionally permitted use in commercial, industrial and manufacturing zones. These zones allow other similar uses subject to a conditional use permit. General Plan policies LU 7.1, 7.2 and 7.12 aim at promoting economic development in the City by accommodating development of a balance of land uses, promoting a variety of stable employment and business uses, and improving the jobs-housing ratio. Allowing cannabis businesses to operate within the City furthers each of these General Plan policies.
SECTION 3. AMENDMENT TO THE CHAPTER 17.12 OF THE MUNICIPAL CODE Section 17.12.040 of the Wildomar Municipal Code is amended to read as follows:
“17.12.040 Uses allowed in zone classifications.
The terminology used in Section 17.12.010 of this chapter is general only and is not intended to be descriptive of all uses allowed in the zone classifications. The zone classifications are specifically set forth in subsequent articles of the ordinance codified in this chapter to which reference should be made to determine all the uses permitted therein. When a use is not specifically listed as permitted or conditionally permitted in a zone classification, the use is prohibited unless, in circumstances wher e this section empowers him or her to do so, the Planning Director makes a determination that the use 1631
is substantially the same in character and intensity as those uses permitted or conditionally permitted in the zone classification.”
SECTION 4. AMENDMENT TO CHAPTER 17.12 OF THE MUNICIPAL CODE Section 17.12.050 of the Wildomar Municipal Code is amended to read as follows:
“17.12.050 Commercial Cannabis Activities and Noncommercial Cannabis Cultivation.
A. Commercial Cannabis Activities and Facili ties. Commercial cannabis activity, as defined in Business and Professions Code section 26001(k), is permitted in the City in compliance with chapters 5.76 and 17.315 of this code. It shall be a violation of this code to engage in any commercial cannabis activity that is not in full compliance with the requirements of chapters 5.76 and 17.315 of this code. It is a violation of this code for any building, facility, establishment, property, or location to be utilized by any person to establish, commence, engage in, conduct, or carry on, or permit another person to establish, commence, engage in, conduct, or carry on any commercial cannabis activity that is not in full compliance with the requirements of chapters 5.76 and 17.315 of this code.
B. Noncommercial Cannabis Cultivation. A person may cultivate no more than six living cannabis plants inside his or her private residence, or inside an accessory structure to his or her private residence located upon the grounds of that private residence that is fully enclosed and secured against unauthorized entry, provided that the owner of the property provides written consent expressly allowing the cannabis cultivation to occur, the person conducting the cannabis cultivation complies with all applicable Building Code requirements set forth in Title 17 of this code, there is no use of gas products (CO2, butane, propane, natural gas, etc.) on the property for purposes of cannabis cultivation, and the cannabis cultivation complies with Health and Safety Code section 11362.2(a)(3).
C. Enforcement. Any violation of this section shall be enforced pursuant to Chapter 1.16.”
SECTION 5. AMENDMENT TO THE CHAPTER 17.72 OF THE MUNICIPAL CODE Section 17.72.010.C is hereby amended to add the following use to the list of uses conditionally permitted in the C-1 and C-P (General Commercial) zoning district:
“18. Cannabis retailers, subject to the requirements of Chapter 17.315 (Cannabis businesses)”
SECTION 6. AMENDMENT TO THE CHAPTER 17.76 OF THE MUNICIPAL CODE Section 17.76.010.B is hereby amended to add the following use to the list of uses conditionally permitted in the C-P-S (Scenic Highway Commercial) zoning district:
“24. Cannabis retailers, subject to the requirements of Chapter 17.315 (Cannabis businesses)”
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SECTION 7. AMENDMENT TO THE CHAPTER 17.88 OF THE MUNICIPAL CODE Section 17.88.010.C is hereby amended to add the following use to the list of uses conditionally permitted in the I-P (Industrial Park) zoning district:
“4. Cannabis cultivation, manufacturing, distribution, and testing laboratories, subject to the requirements of Chapter 17.315 (Cannabis businesses)” SECTION 8. AMENDMENT TO THE CHAPTER 17.92 OF THE MUNICIPAL CODE Section 17.92.020.C is hereby amended to add the following use to the list of uses conditionally permitted in the M-S-C (Manufacturing-Service Commercial) zoning district:
“19. Cannabis cultivation, manufacturing, distribution, and testing laboratories, subject to the requirements of Chapter 17.315 (Cannabis businesses)” SECTION 9. AMENDMENT TO TITLE 17 (ZONING) OF THE MUNICIPAL CODE Title 17 of the Wildomar Municipal Code is hereby amended to a add a Chapter
17.315 (Cannabis Businesses), a new chapter, to read as follows:
CHAPTER 17.315 CANNABIS BUSINESSES
17.315.010 Purpose.
A. The purpose of this chapter is to regulate cannabis business land uses, as permitted by the Medicinal and Adult-Use Cannabis Regulation and Safety Act ( Section 26200 of the California Business and Professions Code) , in a manner designed to minimize negative impacts on the city and neighboring uses, and promote the health, safety, morals, and general welfare of residents and businesses within the city.
B. This chapter is further adopted and established pursuant to the specific authority granted to Wildomar in Section 7 of Article XI of the California Constitution and Section 26200 of the California Business and Professions Code. This chapter shall govern all cannabis businesses within the jurisdiction of Wildomar.
17.315.020 Relationship to other laws.
A. In the event of any conflict between the provisions of this chapter and the provisions of Medicinal and Adult-Use Cannabis Regulation and Safety Act or a ny other applicable state or local law, the more restrictive provision shall control.
B. Except as expressly stated herein, cannabis businesses must comply with all other city codes and regulations. Nothing in this chapter shall be construed as permitting a cannabis business to operate at any time in a manner that is in violation of all other applicable state and local laws.
17.315.030 Definitions.
Unless otherwise defined herein, the terms in this chapter shall have the same meaning as set forth in Medicinal and Adult-Use Cannabis Regulation and Safety Act and 1633
any rules promulgated pursuant thereto. In addition, the following terms shall be defined as follows:
“Cannabis business” means any person engaged in commercial cannabis activity as defined in California Business and Professions Code Section 26001. “Distribution site” means a facility where cannabis and cannabis products are stored or inspected by a licensed cannabis distributor for the purposes of distribution and transportation between licensed cannabis businesses.
"Enclosed locked structure," means a structure that: (1) does not allow for the visibility of the interior cultivation and manufacturing areas from the outside; (2) is secured with a lock; (3) is completely surrounded on all sides by a wall; and (4) is roofed. Enclosed locked structures may include greenhouses, provided that only the roof of the greenhouse is made of transparent glass.
"Limited access area" means a building, room or other area that is part of the premises where cannabis is grown, cultivated, stored, weighed, displayed, packaged, or sold to other cannabis businesses with limited access to only authorized personnel. "Local license" means a license granted by the local licensing authority pursuant to Chapter 5.76 of this code.
"Local licensing authority" means the city manager or designee. “Manufacturing site” means a premises where a licensed cannabis manufacturer engages in the manufacture of cannabis products.
"Medicinal and Adult -Use Cannabis Regulation and Safety Act" or "MAUCRSA" means Division 10 of the California Business and Professions Code. "Outdoors" means any location within the city that is not within an enclosed locked structure.
"State law(s)" shall mean and include California Health and Safety Code Section 11362.5 (Compassionate Use Act of 1996); California Health and Safety Code Sections 11362.7 to 11362.85 (Medical Marijuana Program Act); MAUCRSA, and all other applicable laws and regulations of the state of California.
17.315.040 Conditional use permit and Development Agreement required.
A. No person may operate a cannabis business of any type in the city unless the following are complied with:
1. The business is located in a zoning district where a cannabis businesses of that type are conditionally permitted, and a conditional use permit has been approved by the Planning Commission and City Council for the operation of a cannabis business of that type for the property; and
1634
2. The business owner has entered into a development agreement with the City approved by the Planning Commission and City Council for the operation of the cannabis business that is; and
3. The business owner has valid State and local licenses to operate a cannabis business within the City.
B. Chapter 17.200 of this code shall govern and apply to conditional use permits for cannabis businesses applied for or obtained pursuant to this chapter unless this chapter expressly states otherwise. All requirements contained in this chapter shall be in addition to the applicable requirements of Chapter 17.200.
C. Each cannabis business shall enter into a development agreement pursuant to Government Code Section 65864 et seq. with the city setting forth the terms and conditions under which the cannabis business will operate that are in addition to the requirements of this chapter and chapter 5.76, including, but not limited to, public outreach and education, community service, payment of fees and other charges, and such other terms and conditions that will protect and promote the public health, safety, and welfare. The execution and recordation of the development agreement shall be a condition of approval for the conditional use permit for the cannabis business. The planning commission shall make a recommendation to the city counc il on whether to approve a development agreement submitted to it by city staff. The city council shall make a final decision on whether to approve a development agreement recommended to the city council by the planning commission.
D. The planning director is authorized to make policies and procedures consistent with the intent and spirit of this chapter concerning the applications, the application process, the information required of applicants, the application procedures and the administration and procedures to be used and followed in the application and hearing process for cannabis business conditional use permits and development agreements.
17.315.050 Conditional use permit application.
A. All applications for a conditional use permit shall be filed wi th the planning director on the official form supplied by the city and shall be accompanied by the application fee established by resolution of the city council, as may be amended from time to time.
B. An application for a conditional use permit shall include, but shall not be limited to, the following information:
1. Proof that the applicant has received a local license for the proposed premises, and the local license is in good standing, or a statement that the applicant is applying for a local license for the proposed premises concurrently with the conditional use permit application.
2. Confirmation that the proposed premises is not currently permitted by the state or county for the production of non-cannabis infused food products. 1635
3. The address of the proposed cannabis business.
4. A site plan and floor plan of the cannabis business denoting all the use of areas of the cannabis business, including storage, employee areas, exterior lighting, restrooms, security cameras, areas of ingress and egress, signage, limited access areas, and restricted access areas, if included.
5. Plans and specifications for the interior of the proposed premises if the building to be occupied is in existence at the time of the application. If the building is not in existence or alteration to the building is required at the time of the application, the applicant shall file a plot plan and a detailed sketch for the interior and shall further submit an architect's drawing of the building to be constructed.
6. The name and address of the person that owns the real property upon which the cannabis business is to be operated. In the event the applicant does not legally own the property, the application must be accompanied by a notarized acknowledgement from the person that owns the property that a cannabis business will be operated on his or her property.
7. A description of the design of the proposed premises evidencing that the design conforms to applicable city laws.
8. For a Cultivation Site or Manufacturing Site.
a. An environmental plan indicating how cultivation and/or manufacturing will be conducted in accordance with state and local laws related to hazardous material disposal, land conversion, grading, electricity usage, water usage, and agricultural discharges.
b. An emergency response plan which complies with Title 8 of this code and California Fire Code Section 401, and sets out standard operating procedures to be followed by all individuals in case of a fire, chemical release, chemical spill, or other emergency.
c. A description of the source of power (electric utility company, solar, diesel generators), the size of the electrical service or system, and the total demand to be placed on the system by all proposed uses on-site.
d. For a cultivation site, verif ication of all water sources used by the proposed premises and verification that the proposed premises does not utilize water that has been or is illegally diverted from any stream, creek, or river. e. For a manufacturing site, a report from a professional engineer that details the type of equipment that will be used to extract cannabinoids from cannabis. If flammable gas, flammable liquefied gas, flammable and combustible liquids, or compressed carbon dioxide (CO2) are used for extraction, then the report must certify that only closed-loop extraction system(s), that are UL or ETL listed or have a sign off by a professional engineer, capable of recovering the solvent are utilized. 1636
f. For a manufacturing site, a separate diagram of any room where extraction occurs that details the location of the extraction equipment, areas of ingress and egress, emergency eye- wash station, any other fire suppression or emergency equipment required by Title 8 of this code, city and California building codes, fire c odes, electrical codes and all other applicable laws.
9. A statement in writing by the applicant that he or she certifies under penalty of perjury that all the information contained in the application is true and correct.
10. Authorization for the planning director to seek verification of the information contained within the application.
11. Any such additional and further information as is deemed necessary by the planning director to administer this section or this chapter.
C. The planning direct or and appropriate city staff shall review, verify and investigate all information on the application and prepare a report for the planning commission incorporating the findings of such investigation and verification, including, but not limited to, the suitability of the proposed location, and the applicant's compliance with the requirements of this chapter, Chapter 5.76 and Chapter 17.200.
17.315.060 Findings for approval of conditional use permit.
A. The planning commission shall not hold a public hearing on or approve any application for a conditional use permit to operate a cannabis business unless the applicant holds a local license in good standing in accordance with Chapter 5.76 of this Code.
B. In addition to the findings set forth in Section 17.20 0.050 of this code, a conditional use permit for a cannabis business shall only be granted subject to the following additional findings:
1. The cannabis business as well as all operations as conducted therein, fully comply with all applicable building, electrical, zoning and fire codes, accessibility requirements of the Americans with Disability Act, and all relevant city and state law; and
2. The cannabis business fully complies with and meets all operating criteria required pursuant to state laws, Chapter 5.76 of this code, any other provisions of this code, and any specific, additional operating procedures and measures as may be imposed as conditions of approval in the conditional use permit; and
3. The cannabis business will be located in a zoning district where cannabis businesses of the type proposed are conditionally permitted, and all of the applicable locational restrictions in Section 17.315.070 are satisfied.
C. The planning commission may deny an application for a conditional use permit if it determines that one or more of the findings required by Section 17.200.05 0 or
17.315.060.B of this code cannot be made.
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D. Based on the information set forth in the application and city staff's report and testimony presented at the public hearing, the planning commission may impose reasonable terms and conditions on the proposed cannabis business in addition to those specified in and required to be included in every conditional use permit granted under this chapter.
17.315.070 Locational requirements.
A conditional use permit for a cannabis business shall not be approved unless the proposed cannabis business will be located in a zoning district in which cannabis businesses of the type proposed are conditionally permitted. In addition, a conditional use permit shall not be approved for a cannabis business unless all of the following locational requirements applicable to the type of cannabis business proposed are satisfied:
A. No cannabis business shall be located within 600 feet of a publ ic or private school providing instruction in kindergarten or grades 1 through 12, a day care center (excluding small and large family day cares), a park or a youth center. In addition, n o cannabis business shall be located within 100 feet of a residential use.
B. All distances specified in this section shall be measured in a straight line, without regard to intervening structures or topography, from the nearest point of the building or structure in which the cannabis business is, or will be located, to t he nearest property line of the parcel where such use is located. If the cannabis business is, or will be located, in a multi-unit building, the distances shall be measured from the nearest point of the suite in which the cannabis business is or will be located.
C. For the purposes of this section the following definitions apply:
1. “Day care center” is as defined in Business & Professions Code section 26001(o) and Health & Safety Code section 1596.76.
2. “Youth center” means any facility that is operated by a public agency or non- profit entity with the sole purpose of providing educational and/or recreational services to minors. Dance studios, gymnasiums, martial arts studios, or other similar uses that provide services to both adults and minors shall not be considered a youth center.
3. “Public or private school” means any location appearing in the California Department of Education School Directory as the location of a public or private school.
17.315.080 Conditions of approval.
A. All Cannabis Businesses. Every conditional use permit for a cannabis business shall be subject to the following conditions of approval.
1. The premises must be equipped with an odor absorbing ventilation and exhaust system so that odor generated inside the cannabis business that is distinctive to its operation is not detected outside the cannabis business, anywhere on adjacent property or public rights -of-way, on or about any exterior or interior common area 1638
walkways, hallways, breeze-ways, foyers, lobby a reas, or any other areas available for common use by tenants or the visiting public, or within any other unit located within the same building as the cannabis business. As such, cannabis businesses must install and maintain the following equipment or any o ther equipment which local licensing authority determines has the same or better effectiveness:
a. An exhaust air filtration system with odor control that prevents internal odors from being emitted externally; or
b. An air system that creates negative ai r pressure between the cannabis businesses' interior and exterior so that the odors generated inside the cannabis business are not detectable outside the cannabis business.
2. The applicant or its legal representative shall:
a. Indemnify and hold the city harmless from any and all claims, damages, legal or enforcement actions, including, but not limited to, any actions or claims associated with violation of federal law associated with the operation of the cannabis business; defend, at its sole expense, any action against the city, its agents, officers, and employees related to the approval of a conditional use permit or the operation of the cannabis business; reimburse the city for any court costs and attorney fees that the city may be required to pay as a result of any legal challenge (or federal enforcement action) related to the city's approval of a conditional use.
b. Maintain insurance in the amounts and of the types that are acceptable to the city pursuant to guidelines and policies set forth by the local licensing authority and name the city as an additionally insured on all city-required insurance policies.
3. All windows on the premises of the cannabis business shall be appropriately secured and cannabis securely stored.
4. All cannabis businesses shall comply with the city's lighting standards including, without limitation, fixture type, wattage, illumination levels, shielding, and secure the necessary approvals and permits as needed.
5. All cannabis businesses and all equipment used in the conduct of the business, must be operated in compliance with all applicable state and local laws and regulations, including all building, electrical, and fire codes, and in compliance with the businesses' state and local licenses.
6. From a public right -of-way, there should be no exterior evidence of the cannabis business except for any permitted on-site signage.
7. A development agreement for the cannabis business must be executed and recorded against the property.
B. Manufacturing Sites. Every conditional use permit for a manufacturing site shall include the following conditions of approval:
1639
1. All manufacturing of cannabis products shall occur in an enclosed locked structure.
2. Manufacturing activities shall only occur in the areas depicted on the f loor plan submitted by the applicant and shall not exceed the square footage authorized pursuant to the conditional use permit.
3. If hazardous materials, flammable gas, flammable liquefied gas, flammable and combustible liquids, or other flammable material, as those terms are defined in CFC Section 202, are to be used in the processing of cannabis, then the provisions of CFC Section 407 shall be applicable where hazardous materials subject to permits under CFC Section 50 (Hazardous Materials) are located on the premises or where required by the fire department official.
4. Storage, use and handling of compressed gases in compressed gas containers, cylinders, tanks and systems shall comply with CFC Chapter 53, including those gases regulated elsewhere in t he Wildomar Municipal Code. Partially full compressed gas containers, cylinders or tanks containing residual gases shall be considered as full for the purposes of the controls required. Compressed gases classified as hazardous materials shall also comply with CFC Chapter 50 for general requirements and CFC Chapter 53 addressing specific hazards, including CFC Chapter 58 (Flammable Gases), CFC Chapter 60 (Highly Toxic and Toxic Materials), CFC Chapter 63 (Oxidizers, Oxidizing Gases and Oxidizing Cryogenic Fluids) and CFC Chapter 64 (Pyrophoric Materials). Prevention, control and mitigation of dangerous conditions related to storage, use, dispensing, mixing and handling of flammable and combustible liquids shall be in accordance with CFC Chapters 50 and 57.
5. Manufacturing sites are a Group F -1 (Factory Industrial Moderate-Hazard) Occupancy under the Fire Code. All new construction is required to be fire sprinkled per the Fire Code. For manufacturing sites that will be sited in an existing structu re, an automatic sprinkler system shall be provided throughout all buildings containing a Group F-1 occupancy where one of the following conditions exists:
a. A Group F-1 fire area exceeds twelve thousand square feet. b. A Group F -1 fire area is located more than three stories above grade plane.
c. The combined area of all Group F-1 fire areas on all floors, including any mezzanines, exceeds twenty-four thousand square feet.
C. Cultivation Sites. Every conditional use permit for a cultivation site shall include the following conditions of approval:
1. All cultivation of cannabis shall occur in an enclosed locked structure.
Outdoor cultivation is prohibited.
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2. Cultivation activities shall only occur in the areas shown on the floor plan submitted by the applicant, and shall not exceed the square footage authorized pursuant to the conditional use permit.
3. Areas where cannabis is cultivated are wet locations, and the electrical system in such areas must comply with Article 300.6(D) of the National Electric Code, city and California building codes, fire codes, electrical codes and all other applicable laws.
4. Cultivation sites are a Group F -1 (Factory Industrial Moderate- Hazard) Occupancy under the Fire Code. All new construction is required to be fire sprinkled per the Fire Code. For cultivation sites that will be sited in an existing structure, an automatic sprinkler system shall be provided throughout all buildings containing a Group F -1 occupancy where one of the following conditions exists:
a. A Group F-1 fire area exceeds twelve thousand square feet. b. A Group F-1 fire area is located more than three stories above grade plane. c. The combined area of all Group F -1 fire areas on all floors, including any mezzanines, exceeds twenty-four thousand square feet.
D. Distribution Sites. Every conditional use permit for a distribution site shall include the following conditions of approval
1. Distribution sites shall store all cannabis and cannabis products in a locked safe room, safe, or vault and in a manner to prevent diversion, theft, and loss.
2. The storage of cannabis and cannabis products shall only occur in the areas shown on the floor plan submitted by the applicant, and shall not exceed the square footage authorized pursuant to the conditional use permit.
17.315.090 Limitations on City’s liability.
To the fullest extent permitted by law, the city shall not assume any liability whatsoever, with respect to approving any conditional use permit pursuant to this chapter or th e operation of any cannabis business approved for such permit pursuant to this chapter.
17.315.100 Inspections.
A. Recordings made by security cameras at any cannabis business shall be made immediately available to the planning director upon verbal reques t for the purposes of determining compliance with this chapter and the cannabis business' conditional use permit.
B. The planning director shall have the right to enter all cannabis businesses from time to time unannounced for the purpose of making reasonable inspections to observe and enforce compliance with this chapter and the cannabis business' conditional use permit. Such inspections shall be limited to observing the premises for purposes of 1641
determining whether the cannabis business is being operated or maintained in compliance with this code, state law, and other applicable laws and regulations.
C. Applicants and permittees must cooperate with employees and investigators of the city who are conducting inspections or investigations relevant to t he enforcement of this chapter. No applicant or permittee shall by any means interfere with, obstruct or impede the any city official from exercising their duties under the provisions of this chapter and all rules promulgated pursuant to it.
17.315.130 Enforcement.
The operation of a cannabis business in violation of any conditions of approval or the provisions of this chapter or Chapter 17.200 is a violation of this code, and a public nuisance. The city may seek to remedy such violations by any means provided for in law or equity, including but not limited to the enforcement mechanisms and remedies provided for in Chapter 1.16 of this code, or take action to revoke the conditional use permit pursuant to Section 17.200.070 of this code.
SECTION 10. SEVERABILITY
If any Chapter, subsection, subdivision, sentence, clause, phrase, or portion of this ordinance, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision will not affect the validity of the remaining portions of this ordinance. The City Council hereby declares that it would have adopted this ordinance, and each Chapter, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more Sections, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared invalid or unconstitutional.”
SECTION 11. EFFECTIVE DATE.
This ordinance shall take effect thirty (30) days after its passage by the City Council.
SECTION 12. CITY CLERK ACTION
The City Clerk is authorized and directed to cause this Ordinance to be published within fifteen (15) days after its passage in a newspaper of general circulation and circulated within the City in accordance with Government C ode Chapter 36933(a) or, to cause this Ordinance to be published in the manner required by law using the alternative summary and posting procedure authorized under Government Code Chapter 39633(c).
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APPROVED AND ADOPTED this 10th day of June, 2020.
APPROVED AS TO FORM:
City Attorney
~ /l 7 1
Dustin Nigg
Mayor
ATTEST:
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STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE)
CITY OF WILDOMAR )
I, Janet Morales, Acting City Clerk of the City of Wildomar, California, do hereby certify that the foregoing Ordinance No. 187 was introduced at an adjourned regular meeting of the City Council of the City of Wildomar, California, on May 28, 2020, and was duly adopted at a regular meeting held on June 10, 2020, by the City Council of the City of Wildomar, California, by the following vote:
AYES: Benoit, Morabito, Mayor Nigg
NOES: Swanson, Mayor Pro Tern Moore
ABSTAIN: None
ABSENT: None
J~ tMoral es
Acting City Clerk
City of Wildomar
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ORDINANCE NO. 188
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
WILDOMAR, CALIFORNIA, AMENDING TITLE 5 (BUSINESS
LICENSE AND REGULATIONS) OF THE WILDOMAR
MUNICIPAL CODE TO ADD A NEW CODE SECTION,
CHAPTER 5.76, TO ESTABLISHING COMMERCIAL
CANNABIS LICENSING REGULATIONS IN THE CITY OF
WILDOMAR
WHEREAS, in 1996, the voters of the State of California approved Proposition 215, which was codified as Health and Safety Code Section 11362.et seq., and entitled the Compassionate Use Act of 1996, which intended to enable seriously ill Californians to legally possess, use, and cultivate marijuana for medical use under limited, specified circumstances; and
WHEREAS, in 2004, the California legislature enacted Senate Bill 420, the Medicinal Marijuana Program (the “MMP”), which, as codified in California Health and Safety Code Section 11362.7 et seq., was intended to clarify the CUA’s scope and immunize from criminal prosecution, under specified state laws, certain activities and conduct related to the provision of medicinal marijuana to qualified patients; and WHEREAS, on November 8, 2016, the voters of the State of California approved Proposition 64, entitled the “Control, Regulate and Tax Adult Use of Marijuana Act,” which legalizes and regulates recreational marijuana in California; and, WHEREAS, the State has established an integrated licensing and regulatory system for both medicinal and recreational marijuana businesses consistent with Propositions 215 and 64 entitled the Medicinal and Adult -Use Cannabis Regulation and Safety Act (“MAUCRSA”), codified in Business and Professions Code section 26000 et seq.; and,
WHEREAS, Business and Professions Code section 26200 expressly recognizes the ability of cities to completely prohibit all medicinal and recreational cannabis businesses or to allow and regulate such businesses; and, WHEREAS, despite the City’s existing prohibition against all types of marijuana facilities and commercial cannabis activity, codified in section 17.12.050 of the Wildomar Municipal Code, numerous illegal commercial cannabis facilities have opened in the City; and,
WHEREAS, the City has incurred significant costs and expenses associated with shutting down illegal commercial cannabis facilities; and, WHEREAS, despite the City’ s aggressive enforcement of its existing prohibition on commercial cannabis facilities, individuals continue to open new illegal businesses in the City; and,
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WHEREAS, illegal commercial cannabis facilities pose significant risks to the public health and safety because such businesses are operated without regulatory oversight to ensure that dangerous conditions, such as mold, electrical overload, improper hazardous materials storage, and improper ventilation and odor control, do not exist; and
WHEREAS, allo wing commercial cannabis facilities in the City, subject to regulation, will lessen the financial burdens and public health and safety risks caused by current illegally operated commercial cannabis facilities; and, WHEREAS, a majority of the voters in Wil domar who voted on Proposition 64 at the November 8, 2016 election voted in favor of Proposition 64; and WHEREAS, in order to protect the public health, safety, and welfare, and consistent with the will of the voters of Wildomar who favored legalizing cannabis, the City desires to permit, commercial cannabis activity in the City subject to regulation and taxation as set forth in this ordinance.
WHEREAS, in accordance with the Wildomar Municipal Code, the City Council has the authority to take action on the proposed Ordinance amending Title 5 to establish Commercial Cannabis Licensing Regulations; and
WHEREAS, in accordance with the Wildomar Municipal Code, the Planning Department on May 16, 2020 published a legal notice in the Press Enterprise, a local newspaper of general circulation, notifying the general public of the May 28, 2020 special meeting with the City Council where they would to consider the proposed Ordinance amending Title 5 to establish Commercial Cannabis Licensing Regulations; and WHEREAS, in accordance with Wildomar Municipal Code, the City Council conducted a duly noticed special meeting/hearing to discuss the proposed Ordinance amending Title 5 to establish Commercial Cannabis Licensing Regulations, and at which time interested persons had an opportunity to testify in support of, or opposition to the proposed amendment, and at which time the City Council received public testimony concerning the proposed municipal code amendment.
THE CITY COUNCIL OF THE CITY OF WILDOMAR HEREBY DOES ORDAIN AS FOLLOWS:
SECTION 1: CEQA ENVIRONMENTAL DETERMINATION.
In accordance with the requirements of the California Environmental Quality Act (Public Resources Code § 21000, et seq. (“CEQA”)), a review of the potential environmental impacts was conducted by the Planning Department for the proposed Ordinance amending Title 5 to establish Commercial Cannabis Licensing Regulations.
Based on this review, the City Council finds that the adoption of this Ordinance is exempt from review under the California Environmental Quality Act (CEQA) pursuant to Business and Professions Code section 26055(h), which exempts from CEQA review the adoption of an ordinance, rule, or regulation by a local jurisdiction that requires discretionary review 1646
and approval of permits, licenses, or other authorizations to engage in commercial cannabis activity.
SECTION 2. AMENDMENT TO THE WILDOMAR MUNICIPAL CODE
Title 5 (Business License and Regulations) of the Wildomar Municipal Code is hereby amended to add Chapter 5.76 (Commercial Cannabis Licensing), a new chapter, to read as follows:
CHAPTER 5.76 COMMERCIAL CANNABIS LICENSING
5.76.010 Purpose and Intent.
A. This chapter shall provide for the regulation and licensing of medicinal and adult-use cannabis businesses throughout the city in conformance with applicable state and local laws and regulations pertaining to medicinal and adult-use cannabis.
B. The city council finds that it is necessary for the city to adopt local licensing standards for medicinal and adult-use cannabis businesses for the purpose of controlling and regulating the cultivation, distribution, transport, storage, manufacturing, processing, testing and sale of medicinal cannabis and medicinal cannabis products to qualified patients, and adult-use cannabis and adult -use cannabis products to adults twenty -one years of age and over.
C. The purpose of this chapter is to regulate all commercial cannabis activity in the city, as defined in the Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA), to the extent authorized by state law and in a manner designed to minimize negative impacts on the city and neighboring uses, and promote the health, safety, morals, and general welfare of residents and businesses within the city.
5.76.020 Relationship to other laws.
A. Except as otherwise specifically provided herein, this chapter incorporates the requirements and procedures set forth in MAUCRSA. In the event of any conflict between the provisions of this chapter and the provisions of MAUCRSA or any other applicable state or local law or regulation, the more restrictive provision shall control.
B. Except as expressly stated herein, cannabis businesses must comply with all other city codes and regulations. Nothing in this chapter shall be construed as permitting a cannabis business to operate at any time in a manner that is in violation of other applicable state and local laws.
5.76.030 Definitions.
Unless otherwise defined herein, the terms in this chapter shall have the same meaning as set forth in MAUCRSA and any rules promulgated pursuant thereto. In addition, the following terms shall be defined as follows:
"Cannabis business" means any person engaged in commercial cannabis activity. "Certificate of accreditation" means a certificate issued by an accrediting body to a licensed testing laboratory, entity, or site to be registered in the state. 1647
"City" means Wildomar, California.
"City manager" shall mean the city manager of the city or a duly authorized designee.
"Distribution site" means a facility where cannabis and cannabis products are stored or inspected by a distributor for the purposes of distribution. "Distributor" means a cannabis business that engages in the distribution and transportation of cannabis and cannabis products to other cannabis businesses. “Fee, application” means the fee paid to the City concurrently with the submittal of an application for a license (initial or renewal) for the purpose of recouping the City’s reasonable costs associated with the processing, review and approval or denial of the license application.
“Fee, regulatory” means the fee paid to the City by a licensee for the purpose of recouping the City’s reasonable regulatory costs in connection with the administration and enforcement of this chapter.
"Good cause" for purposes of denying an initial local license issuance, for suspending or revoking a local license, or for denying a local license renewal, means:
1. The applicant or licensee has violated any of the terms, conditions , or provisions of this chapter, state law, regulations and rules promulgated pursuant to state law, applicable local rules and regulations, or special terms or conditions placed upon its conditional use permit, state license, or local license;
2. The premises has been or is proposed to be operated in a manner that adversely affects the public health, safety or welfare or the safety of the immediate neighborhood in which the establishment is or will be located;
3. The applicant or licensee has knowingly made false statements, misrepresentations or material omissions on an application form, renewal form, or any other document submitted to the city;
4. The applicant or licensee, or any owner of the applicant or licensee, operated a cannabis business in violation of this chapter or Chapter 17.315 of the code;
5. For renewals, suspensions and revocations, the licensee fails to allow inspection of the security recordings, activity logs, or business records of the licensed premises by city officials.
"Identification card" or "ID card" means a valid identification card issued pursuant to Section 11362.7 et seq., of the California Health and Safety Code. "Identification card holder" or "ID card holder" means an individual who is a qualified patient who has applied for and received a valid ID card pursuant to Article 2.5 of Chapter 6 of Division 10 of the California Health and Safety Code. "Licensed premises" means a premises for which a local license has been issued pursuant to this chapter.
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"Licensee" means a person who has been issued a local license pursuant to this chapter.
"Limited access area" means a building, room or other area that is part of the licensed premises where cannabis is grown, cultivated, stored, weighed, displayed, packaged, or sold to other cannabis businesses with limited access to only authorized personnel.
"Local license" means a license granted by the local licensing authority, pursuant to this chapter.
"Local licensing authority" means the city manager.
"Manufacturing site" means a premises where a manufacturer engages in the manufacture of cannabis products.
"Medicinal and Adult -Use Cannabis Regulation and Safety Act" or "MAUCRSA" means Division 10 of the California Business and Professions Code. "Medicinal cannabis patient" means both a qualified patient without an identification card and an ID card holder.
"Owner" means any of the following:
1. A person with an aggregate ownership interest of ten percent or more in the person applying for a license or a licensee, unless the interest is solely a security, lien, or encumbrance.
2. The chief executive officer of a nonprofit or other entity.
3. A member of the board of directors of a nonprofit.
4. An individual who will be participating in the direction, control, or management of the person applying for a license.
"Physician," as used in this chapter, shall mean an individual who possesses a license in good standing to practice medicine or osteopathy from the state of California. "Primary caregiver" shall have the meaning set forth in Section 11362.7(d) of the California Health and Safety Code.
"Qualified patient" shall have the meaning set forth in Section 11362.7(f) of the California Health and Safety Code.
"State law(s)" shall mean and include California Health and Safety Code Section 11362.5 (Compassionate Use Act of 1996); California Health and Safety Code Sections 11362.7 to 11362.85 (Medicinal Marijuana Program Act); the MAUCRSA, and all other applicable laws and regulations of the state of California. "State license" means a state license issued under MAUCRSA, and includes both an A-license and an M-license, as well as a testing laboratory license. "State licensing authority" shall mean the state agency responsible for the issuance, renewal, or reinstatement of a state license, or the state agency authorized to take disciplinary action against a state licensee.
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5.76.040 Local license in addition to business license or other permit.
The local license required by this chapter shall be in addition and supplemental to any other business registration or any permit required by any ordinance of the city.
5.76.050 Local license required.
A. It is unlawful to operate any cannabis business i n the city without first having obtained a local license under this chapter.
B. The city may grant a local license prior to the applicant having obtained a state license. A cannabis business must possess the requisite state and local licenses prior to receiving a certificate of occupancy from the city.
5.76.060 Local license application process.
A. All applications for local licenses required pursuant to this chapter shall be made upon current forms prescribed by the local licensing authority. All applic ations for local licenses must be accompanied by the application fee as established by resolution of the city council as amended from time to time.
B. An applicant shall file with the local licensing authority the following at the time of application for a local license:
1. An operating plan for the proposed cannabis business including the following information:
a. A general description of the types of products and services to be provided by the facility;
b. A floor plan designating all interior dimensions of the licensed premises and the layout of the cannabis business, including all limited access areas, areas of ingress and egress, and all security cameras. Such floor plan shall also show the principal uses of the floor area depicted therein. For cultivation sites, such floor plan shall distinguish all dimensions of areas in which plants are located; c. For a retailer, a statement confirming whether delivery service of cannabis to any location outside the premises will be provided and the extent of such service, and in the event delivery is provided, a detailed delivery plan detailing how the retailer will comply with all requirements of this chapter, MAUCRSA, and any other applicable state or local laws.
2. Authorization for the local licensin g authority to seek verification of the information contained within the application.
3. Proof of the nature of the cannabis business's organizational status, such as articles of incorporation, by-laws, organizational minutes, partnership agreements, or such other documentation acceptable to the city.
4. Proof that the applicant is, or will be, entitled to possession of the premises for which application is made. Evidence of lawful possession consists of properly executed deeds of trust, leases, evidence of ownership of the licensed premises, or other written documents acceptable to the local licensing authority. 1650
5. The applicant shall provide any additional information that the local licensing authority may request to process and fully investigate the application. Failure to provide such additional information may result in denial of the application.
C. If the application is incomplete, the applicant shall have an opportunity to cure the incompleteness within thirty calendar days of written notice of incompleteness by the local licensing authority.
D. The local licensing authority shall issue a license to any applicant who has submitted a complete application and paid the application fee unless the local licensing authority finds that good cause exists to deny the license.
E. The applicant shall pay to the city the regulatory licensing fee, if any, established by resolution of the city council. The initial regulatory licensing fee shall be due in two equal installments upon the issuance of a certificate of occupancy for the cannabis business premises and six months thereafter, or upon the expiration of the initial license term, whichever occurs first. The initial regulatory licensing fee shall be pro-rated so that no regulatory license fee is owed for the portion of the license term occurring prior to receipt of a certificate of occupancy. Subsequent regulatory licensing fees shall be paid in full every two years concurrently with the renewal of the license.
F. A local license issued pursuant to this chapter shall specify the date of issuance, the period of licensure, the name of the licensee, the address of the licensed premises, and the nature of the cannabis business licensed. All local licenses are valid for two years.
5.76.070 Conditions of approval, administrative rules.
A. The local licensing authority may place conditions upon the approval of any local license which are, in the opinion of the local licensing authority, reasonably related to the protection of the health, safety and welfare of the neighborhood in which the proposed licensed premises is to be located and of the general public.
B. The local licensing authority is authorized to make rules, policies and procedures consistent with the intent and spirit of this chapter concerning the applications, the application process, the information required of applicants, the application procedures, and the administration and procedures to be used and followed in the application process.
5.76.080 Changes and modifications of local licenses.
In addition to any applicable requirements in Chapter 17.315 of this code, the following requirements apply for transfers of or changes to th e ownership of a licensee, modifications to a licensed premises, and changes of location of a cannabis business.
A. Change of Ownership. Subsequent to the issuance of a local license, the licensee shall report any transfer of ownership in the cannabis bus iness to the local licensing authority on forms prescribed by the local licensing authority and pay the application fee established by resolution of the city council.
1. A change of ownership that solely involves a previously approved owner no longer being an owner of the cannabis business shall be reported to the local licensing 1651
authority within thirty calendar days of the change. The City will remove a previously approved owner from a license only if notarized statements are submitted by all approved owners consenting to the change, or the change is mandated by order of a court of competent jurisdiction.
2. A change in ownership that involves adding a new owner to the previously approved ownership must be approved by the local licensing authority in advance.
The local licensing authority shall approve the change in ownership unless there is good cause to deny the change. All owners must submit notarized statements agreeing to the addition of a new owner to the business.
B. Modification of Licensed Premises. A licensee shall not make physical changes, alterations, or modifications to the licensed premises that materially or substantially alters the licensed premises from the plans approved by the local licensing authority without the prior written approval of the local licensing authority. Material changes include, but are not limited to: an increase or decrease in the total square footage of the licensed premises or the addition, sealing off, or relocation of a wall, common entryway, doorway, or other means of public ingress and/or egress. Applications for modifications of licensed premises shall be made on forms prescribed by the local licensing authority and shall be accompanied by the application fee established by resolution of the city council. The local licensing authority shall approve the proposed modification if it meets all requirements of this chapter and all ot her applicable state laws and city codes and ordinances, and will not present a threat to the public health, safety or welfare.
C. Change of Location.
1. A licensee may apply to the local licensing authority to change the location previously approved for such local license to any other place in the city , but it is unlawful to engage in any commercial cannabis activity at any such place or location until express permission to do so is granted by local licensing authority , the city has issued a conditional use permit to the licensee for the new location, and a certificate of occupancy has been issued for the new location. Applications for changes of location shall be made on forms prescribed by the local licensing authority and be accompanied by the application fee established by resolution of the city council.
2. In permitting a change of location, the local licensing authority may change any existing conditions of approval on the license and/or add new conditions of approval as determined appropriate by the local licensing authority.
5.76.090 Renewal of local license.
A. A cannabis business that desires to renew its license shall apply for the renewal no less than thirty calendar days prior to the local license's expiration date. If the cannabis business files a renewal application within thirty calendar days prior to expiration, the cannabis business must provide a written explanation detailing the circumstances surrounding the late filing. The local licensing authority may accept or reject such late filing in its discretion. The local licensing authority may elect to administratively continue a local license past its expiration date, provided that the licensee has submitted a renewal application that is pending final action.
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B. An application for renewal shall be submitted on forms provided by the local licensing authority, accompanied by the application fee established by resolution of the city council. The following information shall be submitted as a part of the renewal application:
1. Proof that no changes to the ownership of the licensee has occurred since last approved by the local licensing authority.
2. Proof that the licensee is still entitled to the possession and use of the licensed premises.
3. Any other information that the local licensing authority deems necessary to determine whether to renew the local license.
C. The local licensing authority shall renew a local license if the licensee has submitted a complete application and paid the application fee, unless the local licensing authority finds that good cause exists to deny the license renewal. Notwithstanding the foregoing, the local licensing authority in its discretion may elect not to renew any local license if it determines that the licensed premises has not been used for a cannabis business, without reasonable cause as determined by the local licensing authority, during the term of the license.
D. Unless administratively continued pursuant to subsection A, a local license is immediately invalid upon expiration and the cannabis business shall cease operations. If a local license expires, the local licensing authority may approve a renewal of the expired license at any time up to three months from the expiration date of the license. After the license has been expired for three months, the license may not be renewed by the local licensing authority, and the holder of the expired license must apply for and obtain a new cannabis license to resume operations.
5.76.100 Appeal of decision on local license.
Any applicant may appeal the local licensing authority's approval, conditional approval, or denial of an initial local license, renewal thereof, or a change to the license requested under Section 5. 76.080, or a revocation or suspension of the license under Section 5.76.210. Such appeal shall be filed with the city clerk within ten calendar days of the date of the decision of the local licensing authority and must state the basis for the appeal. The city clerk will give the appellant written notice of the date, time and place of the appeal hearing. The city council shall hear the appeal de novo and shall not be limited by the rules of evidence. The council may affirm, amend or reverse the decision of the local licensing authority.
5.76.110 Cannabis business operational requirements.
All cannabis business must comply with the requirements set forth in this section.
A. General Obligation to Operate in Compliance. A cannabis business shall operate in compliance with all applicable state and local laws and regulations governing cannabis businesses.
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B. General Obligation to Pay Taxes. A cannabis business must pay all applicable taxes pursuant to federal, state, and local law, including but not limited to state and local sales and use taxes and state excise taxes.
C. General Obligation for Compliant Facilities. The licensed premises shall fully comply with all applicable rules, regulations, and laws including, but not limited to, building and safety codes, and the Americans with Disabilities Act.
D. Age Requirement. A cannabis business shall not allow an individual less than twenty-one years of age to work within the licensed premises or handle cannabis and cannabis products.
E. Age Restrictions. A cannabis business may not permit an individual less than twenty-one years of age to enter, or be within, its licensed premises, except that a cannabis business with an M-license from the state may allow persons eighteen years of age or older within the licensed premises if they are an ID card holder or qualified patient with physician's recommendation from a licensed physician.
F. Secure Storage of Product. Cannabis and cannabis products possessed by a cannabis business shall be kept and stored in a secured manner at all times.
G. Cannabis Consumption on Licensed Premises. Smoking, vaporizing, ingesting, or otherwise consuming cannabis and cannabis products at a licensed premises is prohibited. "Licensed premises" as used in this subsection includes the actual building, as well as any accessory structures, common areas and parking areas. A sign shall be posted at each entrance to a licensed premises that clearly and legibly states, "Smoking, vaporizing, ingesting, or otherwise consuming cannabis or cannabis products on these premises or in their vicinity is prohibited and a violation of the Wildomar Municipal Code." H. Prohibition on Alcohol and Tobacco Sales, Distribution, or Consumption on Licensed Premises. A cannabis business shall not sell, provide, store, or distribute any alcoholic beverages or tobacco products, or allow such products to be consumed on the licensed premises.
I. On-Site Signage. On-site signage for a cannabis business that is viewable from the exterior of the cannabis business shall comply with all local signage laws applicable to the licensed premises, including Chapter s 17.251 and 17.254 of this code. Signage may not be designed to appeal to children, or contain any false or misleading statements, or make any misrepresentations.
J. Advertising. A cannabis business shall not advertise in a manner intended to encourage persons under twenty -one years of age to consume cannabis or cannabis products. It shall be unlawful for any cannabis business to make any claims that a product is safe because it is tested. All advertisements, including off -site advertising signs, shall comply with Chapter 15 of MAUCRSA.
K. Display of License. A cannabis business shall display a copy of its local license issued pursuant to this chapter in a conspicuous place at or near the entrance to the licensed premises.
L. No Physician Evaluations on Licensed Premises. A cannabis business shall not permit a physician to evaluate potential medicinal cannabis patients or to provide a 1654
physician's recommendation for medicinal cannabis within its licensed premises.
Cannabis businesses shall not offer or provide any form of remuneration to a physician who provides physician's recommendations for medicinal cannabis.
M. Community Relations Designee. A cannabis business must provide the city with the name, phone number, facsimile number, and email address of an on- site community relations representative or staff member or other representative whom the city can contact regarding operating concerns associated with the cannabis business. The cannabis business shall report any change in their community relations designee to the city within ten calendar days.
N. Accurate Weights and Measures. Scales and weighing mechanisms used by a cannabis business to weigh non-waste products must be able to weigh to within 1/100th of a gram, shall be maintained in good working order and shall be subject to annual inspection by either a Riverside County agricultural commissioner's office weights and measures official or a licensed scale company.
O. Waste Disposal.
1. Chemical, Dangerous and Hazardous Waste. Disposal of chemical, dangerous or hazardous waste must be conducted in a manner consistent with federal, state and local laws, regulations, rules or other requirements. This may include, but is n ot limited to, the disposal of all pesticide or other chemicals used in the cultivation process, certain solvents or other chemicals used in the production of cannabis concentrate.
2. Cannabis Waste. Cannabis waste shall be stored, managed, and disposed of in accordance with Section 5054 (Destruction of Cannabis Goods Prior to Disposal) of Title 16, Division 42 of the California Code of Regulations, as that section may be amended or renumbered from time to time.
P. General Sanitary Requirements. A cannabis business must ensure that its licensed premises are maintained in a sanitary manner and activities on its licensed premises are conducted in a sanitary manner.
1. All facilities of a cannabis business must have adequate and sufficient access to bathroom s and hand- washing facilities with running water at a suitable temperature.
2. Hand-washing facilities shall be located where good sanitary practices require workers to wash or sanitize their hands, and provide effective hand- cleaning and sanitizing preparations and sanitary towel service or suitable drying devices.
3. All workers that engage in the preparation or dispensing of edible cannabis products must comply with the provisions of all relevant state and local laws regarding the preparation, distribution, and sale of food.
Q. Security Requirements. The licensed premises of a cannabis business must comply with all of the following security requirements:
1. Video Surveillance. The licensed premises must be equipped with a video surveillance system that meets all of the requirements set forth in this subsection. 1655
a. Security cameras and digital storage of recordings shall be maintained in good condition and used in an on- going manner, twenty -four hours per day, seven days per week.
b. The security system must maintain at least 90 days of digitally recorded video for each security camera in the licensed premises. Security footage should be stored in an MPEG4, MJPEG, H .264, or another format approved by the local licensing authority in writing.
c. Security cameras must provide adequate and sufficient coverage for the facility, which must include, but need to be limited to, all limited access areas, all areas of ingress and egress, point of sale, the public areas, storage areas, and any other areas as required by this chapter and the MAUCRSA. d. The video surveillance system must be equipped with a failure notification system that provides prompt notification to the manager of record of the licensed premises of the cannabis business of any surveillance interruption or complete failure of the surveillance system that lasts longer than fifteen minutes. e. The video surveillance system shall have sufficient battery backup to support a minimum of fifteen minutes of recording in the event of a power outage.
2. Alarm System. The licensed premises shall have an audible interior and exterior security alarm system installed on all perimeter entry points and perimeter windows, operated, and monitored by a security company licensed by the Department of Consumer Affairs, Bureau of Security and Investigative Services.
3. Signage Requirement. The licensed premises must comply with the following signage requirements.
a. A sign shall be posted in a conspicuous place near each point of public access which shall be not less than twelve inches wide and twelve inches long, composed of letters not less than one inch in height, stating "All Activities Monitored by Video Camera."
b. Limited access areas shall be clearly identified by the posting of a sign which shall be not less than twelve inches wide and twelve inches long, composed of letters not less than one- half inch in height, which shall state, "Limited Access Area—Authorized Personnel Only."
4. Lighting. The business entrance(s) and all window areas shall be illuminated during evening hours. The cannabis business shall comply with the city's lighting standards regarding fixture type, wattage, illumination levels, and shielding.
5. Commercial-Grade Locks. All points of ingress and egress to a licensed premises shall ensure the use of commercial-grade, nonresidential door locks or window locks.
6. Notification of Local Licensing Authority and Law Enforcement. A cannabis business shall notify the local licensing authority and the appropriate law enforcement authorities within twenty-four hours after discovering any of the following:
a. Significant discrepancies identified during inventory; 1656
b. Diversion, theft, loss, or any criminal activity involving the retailer or any employee or agent of the retailer;
c. The loss or unauthorized alteration of records related to cannabis, cannabis patients, primary caregivers, or retailer employees or agents; or d. Any other breach of security.
R. Subletting Prohibited. Licensees are not authorized to sublet any portion of a licensed premises for any purpose, unless all necessary applications to modify the existing licensed premises to accomplish any subletting have been approved by the local licensing authority.
S. Recordkeeping. Cannabis businesses shall keep and maintain all records specified in Chapter 16 of the MAUCRSA and shall make the same available for inspection and examination of the local licensing authority or its duly authorized representatives during standard business hours of the licensed facility or at any other reasonable time. Cannabis businesses are required to exercise due diligence in preserving and maintaining all required records.
T. Transactions. Licensees shall only do business with cannabis businesses that licensed or permitted to do business in their respective jurisdictions.
5.76.120 Retailer operational requirements.
In addition to the operation requirements in Section 5.76.110, a retailer must comply with the requirements set forth in this section.
A. Limited Hours of Operation. A retailer may only be open to the public and engage in sales between the hours of 8:00 a.m. and 10:00 p.m.
B. Window Displays. Cannabis, cannabis products and cannabis paraphernalia shall not be placed in a window display or otherwise placed in a manner primarily intended for individuals outside of the premises to view the products.
C. Age Restricted Entry. A retailer may not permit an individual less than twenty - one years of age into the licensed premises, except a retailer with an M-license from the state may permit an individual aged eighteen years or older into the licensed premises if the retailer verifies the individual is an ID card holder or qualified patient with a physician's recommendation.
D. Cannabis Paraphernalia Sales. Dispensaries may sell or otherwise provide equipment, supplies, and paraphernalia used to consume cannabis and cannabis products.
E. Electronic Point -of-Sale System Required. Dispensaries must have an electronic point of sale system. The electronic point of sale system must be capable of producing an electronic or automatic paper record for all transactions associated with any product sold, rented, or otherwise provided to the customer.
F. No Sales of Expired Product. A retailer may not sell any expired products, cannabis or cannabis products. A retailer shall not alter, edit, or adjust in any manner an expiration date on any item or product once affixed by its manufacturer. 1657
G. Handling of Edible Cannabis Products. A retailer that possesses edible cannabis products shall comply with the provisions of all relevant state and local laws regarding the storage, handling, and sale of food.
H. Delivery of Cannabis and Cannabis Products. A retailer that provides delivery service shall comply with the following requirements:
1. The retailer shall not delivery cannabis or cannabis products to any location outside of California or to any location within California where the delivery of cannabis or cannabis products has been prohibited by the city or county.
2. The delivery service must be approved by the local licensing authority as a part of the licensing process. The deliveries must be conducted in acc ordance with any relevant state laws, this code, any applicable local laws in the delivery location, and any conditions imposed upon the license.
3. The retailer must keep in place standard operating procedures that ensure the safety and security of those individuals engaging in delivery and the and security of all cannabis being delivered, including procedures to prevent diversion.
4. A retailer may only deliver cannabis to a specific street address requested by the purchaser. Delivery to parks, schools or any other public facilities is prohibited.
5. Upon arrival at the delivery address and prior to transferring any cannabis or cannabis products, the delivery person must verify and confirm that the identity of the recipient is the same as the person who requested the delivery and that the person is either twenty-one years of age or a qualified patient or primary caregiver.
6. A retailer shall report to the local licensing authority and local law enforcement any vehicle accidents, diversions, losses, or other reportable incidents such as thefts or suspicious activity, that occur during transportation and delivery, within twenty-four hours.
7. The delivery shall keep a delivery manifest that includes the following information:
a. All cannabis that will be transported, accurately inventoried; b. Departure date and approximate time of departure;
c. Arrival date and approximate time of arrival;
d. Name, address, local license number and CUP number of the originating cannabis business;
e. Name and address of the individual requesting the delivery; f. Delivery vehicle make, model, and license plate number; and g. Name and signature of the individual transporting the cannabis.
8. Sale of Live Plants. A retailer may sell and offer for sale seeds and immature cannabis plants, but shall not sell or offer for sale live mature cannabis plants. The retailer may provide light and water to immature cannabis plants being offered for sale but may not engage in any other cultivation activity unless the retailer is licensed and permitted by the State and the city to engage in cannabis cultivation. For the purposes 1658
of this provision, an immature cannabis plant is defined as a non- flowering cannabis plant that is shorter and narrower than 18 inches.
5.76.130 Manufacturing site operational requirements.
In addition to the operational requirements in Section 5.76.110, manufacturers must comply with the requirements set forth in this section.
A. Edible Cannabis Products. Edible cannabis products shall be manufactured, packaged and labeled in compliance with MAUCRSA and any implementing regulations adopted by the state.
1. Edible cannabis products must be individually packaged and ready for sale by the manufacturer prior to sale or transfer to another cannabis business.
2. Any person that is involved in the manufacture of edible cannabis products must be a state certified food handler. The valid certificate number of such person must be on record at the manufacturing site where that individual produces edible cannabis products.
3. Any facility used by a cannabis business to manufacture edible cannabis products shall be constructed, operated and inspected in accordance with the applicable building code and applicable food safety requirements.
4. A cannabis business that manufactures edible cannabis products must comply with the provisions of all relevant state and local laws regarding the preparation, distribution, and sale of food; which shall include, but not be limited to, hand-washing requir ements, use of gloves for packaging, and policies prohibiting individuals suffering from symptoms associated with communicable diseases or infections from engaging the production of edible cannabis products.
B. Expiration Date. A cannabis business engaged in the manufacture of cannabis products, including an edible cannabis product, that is perishable shall assign an expiration-date or use -by date, whichever is appropriate, to all perishable cannabis products. Once an expiration date or use- by date is assigned to cannabis products, it shall be unlawful for a person to alter that date or affix a new label with a later use- by or expiration date.
C. Extraction Requirements.
1. A manufacturer engaged in extraction may only engage in type of extraction approved by the local licensing authority in its application for a local license. The licensee shall not make any modifications to the method of extraction without first obtaining a modification of its local license.
2. Within the limitations set forth by state law, a cannabis business that extracts cannabis or produces cannabis concentrate using a solvent must use a professional- grade, closed-loop extraction system capable of recovering the solvent used and must only use a solvent that is permissible under the MAUCRSA and the manufacturer's state license.
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5.76.140 Cultivation operational requirements.
In addition to the operational requirements in Section 5.76.110, a cultivator must comply with the requirements set forth in this section.
A. Cultivators must comply with the Federal Worker Protection Standard (40 CFR 170).
B. The cultivation of cannabis must be conducted in accordance with all applicable federal, state, and local laws and regulations governing the use of pesticides.
C. The use of pestic ides must be recorded in a log in accordance with 16 CCR Section 1970.
D. The cultivation of cannabis shall be conducted in a secure manner and shall not be visible from a public right -of-way. As used in this subsection D, the term "visible" means capable of being seen without visual aid by an individual of normal acuity.
E. A licensee may not distribute, sell, dispense, or administer cannabis on the licensed premises of a cultivation site except for as authorized by the MAUCRSA and other applicable state law.
5.76.150 Distribution operational requirements.
In addition to the operational requirements in Section 5.76.110, distributors shall comply with the requirements of this section.
A. Quality Assurance and Testing.
1. Prior to distribution, the distributor shall inspect cannabis for quality assurance as required by MAUCRSA and to ensure the labeling and packaging of the cannabis and cannabis products conforms to the requirements of this chapter and MAUCRSA.
2. Distributors shall ensure that cannabis and cannabis products in its custody are tested by a licensed testing laboratory in accordance with MAUCRSA prior to distributing the cannabis and cannabis products to a retailer.
B. Transportation.
1. A distributor may not transport cannabis to or from another cannabis business outside the state of California.
2. An individual may only transport cannabis on behalf of a distributor if the individual:
a. Is an employee of the distributor and is listed on the distributor's employee list;
b. Possesses a copy of the distributor's local license; and c. Possesses a copy of a transportation manifest that meets all the requirements of MAUCRSA and subsection (B)(3).
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3. Transportation Manifest.
a. A cannabis business must create a transportation manifest in accordance with this chapter for every transport and delivery of cannabis. A cannabis business must ensure that a copy of the appropriate transportation manifest accompanies every transport and delivery of cannabis and is kept for retention by the originating cannabis business in compliance with Section 5037 (Record Retention) of Title 16, Division 42 of the California Code of Regulations. b. If a cannabis businesses makes multiple pick-ups or deliveries during a single trip, then a separate transportation manifest shall be required for each pick- up or delivery.
c. A transportation manifest will be deemed sufficient if it accurately reflects:
i. All cannabis that will be transported to the addr ess reflected on the manifest, accurately inventoried to include the weight of any raw cannabis or cannabis concentrate and the number of individual cannabis products; ii. Departure date and approximate time of departure;
iii. Arrival date and approximate time of arrival;
iv. Name, address, local license number and CUP number (or, for cannabis businesses outside of Cathedral City, a similar number issued by the cannabis business's local jurisdiction) of the originating cannabis business; v. Name, address, local license and CUP number (or, for cannabis businesses outside of Cathedral City, a similar number issued by the cannabis business's local jurisdiction) of the receiving cannabis business; vi. Delivery vehicle make, model, and license plate number; and vii. Name and signature of the individual transporting the cannabis.
4. A cannabis business with a local license may only transport cannabis between licensed premises by way of motor vehicle, unless the transport is between two licensed premises that are within the same building or at the same street address.
5. A cannabis business with a local license shall transport cannabis in a manner that is secure and not visible from outside the vehicle.
6. An employee transporting canna bis pursuant to this chapter must take a direct route from the distributor to the destination of the other cannabis business(es) and may not make any stops other than those necessary in the ordinary course of business.
C. Bonding. Transporters shall comply with applicable state laws and regulations, if any, requiring that they be bonded and insured.
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D. Preparation of Cannabis and Cannabis Products for Transportation.
1. All cannabis and cannabis products must be appropriately and completely tracked in a cannabis business's inventory tracking system prior to transportation to another cannabis business. This must include verifying and documenting the weight of any raw cannabis or cannabis concentrate and the number of individual cannabis products being transported.
2. Preparations for the transport of cannabis and cannabis products must be conducted in a limited access area on camera.
E. Receiving Cannabis and Cannabis Products.
1. A distributor may not receive cannabis or cannabis products unless accompanied by a transportation manifest that meets all of the requirements set forth in subsection (B)(3). The distributor must retain copies of transportation manifests associated with all deliveries of cannabis.
2. Immediately upon receipt, all cannabis and cannabis products must be appropriately and completely tracked in the distributor's inventory tracking system.
This must include verifying and documenting the weight of any raw cannabis or cannabis concentrate and the number of individual cannabis product s being transported.
F. Perishable Cannabis Products. A cannabis business must provide adequate refrigeration when engaged in the transportation of perishable cannabis products.
5.76.160 Testing laboratory operation requirements.
In addition to the operational requirements in Section 5.76.110, a testing laboratory shall comply with the requirements of this section.
A. No Other Ownership. An owner of a testing laboratory shall not have an ownership or other direct financial interest in any other commercial cannabis business license type.
B. Accreditation. A testing laboratory shall obtain and maintain ISO/IEC 17025 accreditation.
C. Operating Procedures. A testing laboratory shall adopt and adhere to standard operating procedures to ensure the reporting of accurate test results, including, but not limited to, equipment, calibration, and methodology standards, that are consistent with its ISO/IEC 17025 accreditation.
1. A testing laboratory shall obtain samples of cannabis and cannabis products for testing in accordance with a statistically valid method designed to ensure that a sample is representative of the whole. Sampling methods should have at least a ninety-five percent confidence rate.
2. A testing laboratory shall destroy and safely dispose of the remains of any samples of cannabis or cannabis products tested upon completion of the analysis and the expiration of any retention time pursuant its standard operating procedures. 1662
3. A testing laboratory shall mai ntain all testing results as a part of their respective business records and must keep such records in compliance with Section 5037 (Record Retention) of Title 16, Division 42 of the California Code of Regulations.
5.76.170 Packaging and labeling.
A. Compliance with State Law. All packaging and labeling of cannabis and cannabis products by a cannabis business must, at a minimum meet the requirements of Chapter 12 of MAUCRSA and any implementing regulations, as the same may be amended from time to time or superseded or replaced by subsequent state legislation or by any state department or division.
B. Tamper-Evident, Child-Resistant Packaging Required. Prior to delivery or sale at a retailer to a purchaser, cannabis and cannabis products shall be labeled and placed in a resealable, tamper -evident, child- resistant package and shall include a unique identifier for the purposes of identifying and tracking cannabis and cannabis products.
C. Cannot Be Attractive to Children. Cannabis packaging and labeling shall not be designed to appeal to children, including, but not limited to, cartoon characters or similar images.
D. State-Mandated Warnings and Information. All cannabis and cannabis product labels and inserts shall include the state-mandated warnings and information contained in Business and Professions Code Section 26120(c).
5.76.180 Visitor requirements.
A. Visitors. Any individual permitted to enter a limited access area who is not an owner or employee of the cannabis business is a visi tor for the purposes of this section.
Notwithstanding the foregoing, state and local employees, or their official designees, shall not be considered a visitor provided the individual is on the licensed premises for purposes of official government business.
B. Visitors Identification and Record Requirements. Prior to permitting a visitor into a limited access area, a cannabis business must check the individual's valid government issued identification. The visitor shall be required to sign the cannabis business's visitor log, which must include the individual's name, date of entry, and purpose for entry.
C. Visitors Must Be at Least Twenty-One Years of Age. A cannabis business may not permit a visitor who is less than twenty-one years of age to enter a limit ed access area.
D. Visitors Prohibited Conduct. A visitor shall not be permitted to engage in the cultivation, preparation, processing, manufacturing, packaging, labeling, transportation, or sale of cannabis.
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5.76.190 Limitations on City’s liability.
To the fullest extent permitted by law, the city shall not assume any liability whatsoever, with respect to approving any local license pursuant to this chapter or the operation of any cannabis business approved for such local license pursuant to this chapter. As a condition of approval a local license granted under this chapter, the applicant or its legal representative shall:
A. Indemnify and hold the city harmless from any and all claims, damages, legal or enforcement actions, including, but not limited to, any actions or claims associated with violation of federal law associated with the operation of the cannabis business and delivery of cannabis as provided in this chapter; and
B. Maintain insurance in the amounts and of the types that are acceptable to the city pursuant to guidelines and policies set forth by the local licensing authority; and C. Name the city as an additionally insured on all city-required insurance policies; and
D. Defend, at its sole expense, any action against the city, its agents, officers, and employees related to the approval of a local license or the operation of the cannabis business; and
E. Reimburse the city for any court costs and attorney fees that the city may be required to pay as a result of any legal challenge (or federal enforcement action) related to the city's approval of a local license or conditional use permit. The city may, at its sole discretion, participate at its own expense in the defense of any such action, but such participation shall not relieve the operator of its obligation hereunder.
5.76.200 Inspections.
A. Recordings made by security cameras at any cannabis business shall be made immediately available to the local licensing authority upon verbal request for law or regulatory enforcement and criminal investigation purposes. Such recordings shall be considered confidential and shall not be released to the public pursuant to Government Code Section 6254(f) without the consent of the licensee.
B. The local licensing authority shall have the right to enter all cannabis businesses from time to time unannounced for the purpose of making reasonable inspections to observe and enforce compliance with this chapter. Such inspections shall be limited to observing the licensed premises for purposes of determining whether the cannabis business is being operated or maintain ed in compliance with this code, state law, and other applicable laws and regulations. Any cannabis business licensed pursuant to this chapter may be required to demonstrate, upon demand by the local licensing authority that the source and quantity of any cannabis or cannabis products found upon the licensed premises is in full compliance with any applicable local or state law or regulation.
C. The local licensing authority shall have the right to inspect records of medicinal cannabis patients and primary caregivers that have made purchases of medicinal cannabis or medicinal cannabis products from a retailer for the sole purpose of determining whether any and all such individuals are qualified to make such purchases. 1664
Such inspections of records shall not be used for any other purposes, nor shall the records be removed off-site by the city without a court order.
D. The local licensing authority may delegate an act required to be performed pursuant to this section to any code enforcement officer or official of the city, including, without limitation, the chief of police, the fire chief, the building official, the finance director, the city attorney, or any designee of such officers or officials.
E. Applicants and licensees must cooperate with the local licensing authority and his designees who are conducting inspections or investigations relevant to the enforcement of laws and regulations related to this chapter.
5.76.210 Enforcement; Suspension and Revocation of License.
A. The provisions of this chapter may be enforced by the local licensing authority by any means provided for in Chapter 1.16 of this code in addition to any and all other remedies, civil, equitable or criminal, afforded to the city under the law. The operation of a cannabis business in violation of this chapter or any conditions of approval placed on a licensee's local license is hereby deemed to be a public nuisance.
B. In addition to any other remedies available to the city under the law, a license issued under the terms of this chapter may be suspended or revoked by the local licensing authority if he or she concludes any of the following:
1. The cannabis business or licensee has violated any of the requirements of this chapter, chapter 17.315, the applicable conditional use permit, or the applicable development agreement.
2. The cannabis business is being operated in a manner which constitutes a nuisance.
3. The cannabis business is being operated in a manner which conflicts with or violates State Laws.
4. A licensee’s conditional use permit or development agreement issued pursuant to Chapter 17.315 of this code has been terminated or revoked.
5. A licensee’s state license has been suspended, terminated, or revoked.
C. A license may be suspended or rev oked by the local licensing authority as follows:
1. For a first violation within a 24 month period, the license may be suspended for 10 days.
2. For a second violation within a 24 month period, the license may be suspended for 30 days.
3. For a third violation within a 24 month period, the license may be suspended for 60 days.
4. For a fourth or subsequent violation within a 24 month period, the license may be revoked, and no new license may be issued to any owner of the subject cannabis business for a period of at least one year.
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D. Notwithstanding paragraph B of this section, any suspension of a local license that is due to the suspension of the licensee’s state license shall be no shorter than the length of time the state license is suspended.
SECTION 3. SEVERABILITY
If any Chapter, subsection, subdivision, sentence, clause, phrase, or portion of this ordinance, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision will not affect the validity of the remaining portions of this ordinance. The City Council hereby declares that it would have adopted this ordinance, and each Chapter, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespec tive of the fact that any one or more Sections, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared invalid or unconstitutional.”
SECTION 4. EFFECTIVE DATE.
This ordinance shall take effect thirty (30) days after its passage by the City Council.
SECTION 5. CITY CLERK ACTION
The City Clerk is authorized and directed to cause this Ordinance to be published within fifteen (15) days after its passage in a newspaper of general circulation and circulated within the City in accordance with Government Code Chapter 36933(a) or, to cause this Ordinance to be published in the manner required by law using the alternative summary and posting procedure authorized under Government Code Chapter 39633(c).
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APPROVED AND ADOPTED this 10th day of June, 2020.
APPROVED AS TO FORM:
City Attorney
~ /l 7 1
Dustin Nigg
Mayor
ATTEST:
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STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE)
CITY OF WILDOMAR )
I, Janet Morales, Acting City Clerk of the City of Wildomar, California, do hereby certify that the foregoing Ordinance No. 188 was introduced at an adjourned regular meeting of the City Council of the City of Wildomar, California, on May 28, 2020, and was duly adopted at a regular meeting held on June 10, 2020, by the City Council of the City of Wildomar, California, by the following vote:
AYES: Benoit, Morabito, Mayor Nigg
NOES: Swanson, Mayor Pro Tern Moore
ABSTAIN: None
ABSENT: None
J�tMorales
Acting City Clerk
City of Wildomar
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CANNABIS BUSINESS SUMMARY (As of December 15, 2024)
1) Stiiizy/Authentic Wildomar (PA 20-0081) cannabis business located at 36330 Hidden Springs Road, (Wildomar Square) in the C-P-S zone (APN: 380-110-056). Tak Sato, Applicant, 310-488-5707 Status: Active two-year Local License in good standing and is due to be renewed around September 17, 2024; CUP/DA originally approved by City Council on December 16, 2020; Cannabis business operating in good standing and paying their DA & Regulatory fees. 2) The Cake House “West” (PA 20-0084) cannabis proposal located at 32475 Clinton Keith Road (Bear Creek Plaza) in the C-1/C-P zone (APN: 380-140-006 & 007). Saad Pattah, Applicant (760) 703-7357.
Status: Active two- year Local License in good standing and is due to be renewed around Oct ober 1, 2024; CUP/DA originally approved by City Council on January 13, 2021; Cannabis business operating in good standing and paying their DA & Regulatory fees.
3) Culture Cannabis Club (PA 20-0078) cannabis proposal located at 33980 Mission Trail, Suite #A in the C-1/C-P zone (APN: 366-160-070). Macy Newell, Applicant (714) 310-9023.
Status: CUP/DA originally approved by City Council on December 16, 2020 w/a revision/expansion approved on November 10, 2021. This business has recently closed down & has vacated the property.
Their active two-year Local License expired on September 24, 2024 and was not renewed. Notification sent to the State for the record. Stiiizy is current negotiating a lease with the property owner to establish a 2nd store at this location.
4) The Bakery (Now Buzz Cannabis) (PA 20-0086) cannabis proposal located at 22812 Palomar Street (Ste. #100 - 101) in the C-1/C-P zone (APN: 380-130-028). Kendra Minkler, Applicant (818) 271-7080.
Status: Active two-year Local License in good standing and is due to be renewed around in early October 2024 (good for 2 years); CUP/DA originally approved by City Council on March 9, 2022 ; Applicant recently requested minor administrative changes to reduce the size of the lease space from 4 to 2 spaces. Tenant Improvement plans are being reviewed by the City with an opening projected in early 2025.
5) The Cake House “East” (PA 24-0035) A new c annabis proposal located at 23825 Catt Road (Catt Crossings Retail Center just west of Chevron station) in the C -P-S zone (APN: 380-240-001). Saad Pattah, Applicant (760) 703-7357.
The Applicant submitted a Local License retail cannabis application on April 23, 2024 and was approved by City Staff in June 2024. Applicant intends to occupy an approved (not yet built) retail building (3,936 square-foot lease space) in the recently approved Catt Crossings retail center . The CUP and DA applications were approved by Planning Commission and City Council in October and November 2024, respectively.
EXPIRED CANNABIS LICENSES
Veterans Wildomar Central (20-0083) cannabis proposal located at 23080 Wildomar Trail (formerly Baxter Rd.) in the C-1-C-P zone (APN: 367-300-004). Saad Pattah, Applicant (760) 703-7357.
Status: Local License was approved on Oct. 1, 2020 but was not renewed on October 1, 2022 due to inaction on submittal of CUP/DA applications. Applicant will need to start over if they decide to move forward.
Veterans Wildomar North (20-0085) cannabis proposal located on the north side of Bundy Canyon Road about 210 feet east of Mission Trail in the C-1/C-P zone (APN: 366-160-014). Saad Pattah, Applicant (760) 703- 7357.
Status: Local License was approved on Oct. 1, 2020 but was not renewed on October 1, 2022 due to inaction on submittal of CUP/DA applications. Applicant will need to start over if they decide to move forward. 1669
CITY OF WILDOMAR
MEETING (CCR)
GENERAL BUSINESS
Agenda Staff Report # 3.4
Meeting Date: January 15, 2025
SUBJECT:
Initiate Discussion Regarding Naming Criteria for Future Parks SUBMITTED BY:
Daniel Torres, Community Services Director
ACTION:
1). Review the naming criteria for public parks, facilities, and trials, 2). Select parks that will be considered for naming,
3). Develop an Ad-Hoc Subcommittee to review submissions.
SUMMARY:
The City currently has three parks site that are undeveloped and one that is awaiting city acceptance that are unnamed. Two of the undeveloped park locations are in the final design phase prior to going out to bid for construction. It was mentioned as a future agenda item to review the process of naming these park locations.
BACKGROUND:
Resolution 2012-15 had established a criteria for the naming of public parks, facilities and trails. The resolution lists:(1) purpose, (2) definition for city site, (3) guidelines and conditions, (4) criteria for specific naming, (5) criteria for general naming, and (6) process and procedures.
DISCUSSION:
Under the guidelines and conditions of the approved criteria names to sites are to be easy and recognizable, can be based on geographic location, may include a prominent form of topography, plant, bush, tree and historical. Naming after individual or organizations that have made contributions of regional or community significance for site that serve regionally. Naming after individuals or organization that made contributions of areas neighborhood wide significance may be considered for naming sites serving a neighborhood.
If a site is to be named to recognize an individual that has made a significant contribution to the City of Wildomar must be deceased or living yet retired or professionally/ politically in- active and the individual must not have convicted a felony. Request for naming a site may only be considered if at least one or more of the six requirements are satisfied. Those requirements can be found within section "general naming criteria."
The focus of this discussion will be solely on site names and not on dedications or memorials also listed in the criteria.
All request must meet a minimum requirement prior to being submitted to the city clerk. The clerk will forward all requests to a subcommittee who will provide recommendation to the city 1670
council. The city council will evaluated and provide final approval. All decisions made by the City Council are final and become effective immediately.
For councils discussion is the selection of parks that would be going through the naming process. The unnamed park sites are the 11 acre park that is located on the southwest corner of Grand Ave and Leslie Street, the 20 acre park located behind the Ann Sullivan Preschool adjacent to the Windsong housing community, the 27 acre park located along Wildomar Trail behind Ronald Reagan Elementary School, and the park at Boulder Creek recently developed by Beazer Homes. These site all fall under the definition of parks and park sites under the naming criteria.
Should the council decide to proceed with the naming process, the council may develop an ad- hoc subcommittee or utilize an existing subcommittee that will review all requesting satisfying requirement. The council should also clarify which park sites are intended to be named.
FISCAL IMPACT:
There is no fiscal impact in initiating the site naming process.
ATTACHMENTS:
ATTACHMENT A - Resolution 2012-15
ATTACHMENT B - Naming Criteria Slide Presentation
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EXHIBIT A
NAMING CRITIERA FOR PUBLIC PARKS, FACILITIES
AND TRAILS
1. PURPOSE
The purpose of the criteria is to provide guidelines and procedures for the naming of public parks, facilities and trails including, but not limited to:
• Public parks and facilities including buildings, support facilities and recreation facilities; and
• Dedication/memorial objects or symbols including, plaques, living trees, public benches, rocks, memorial flagpoles and sculptures.
This criterion is provided to recognize individuals (deceased or living but retired or professionally/politically in-active) or community organizations (active or non-active) that have made a significant contribution to the City of Wildomar by naming, or possibly renaming, public parks, facilities and trails in their honor.
The naming of these public parks, facilities and trails benefits the residents of the City by:
• Creating a stronger sense of community;
• Promoting a sense of identity and place;
• Providing for a connection between past and present; and • Enhancing a sense of history in the community.
2. DEFINITIONS
A. Parks and Park Sites: Owned and managed by the City, used for public recreation purposes and include developed and undeveloped park areas and designated open space areas.
B. City Buildings/Facilities : City owned facilities used to conduct City business.
Buildings may includ e, but are not limited to, City Hall, Fire Stations, Police Stations, Arts Centers, Senior Center, Health & Wellness Center, Teen Center, Aquatics Center, Youth Center, City Council Chambers and Community Meeting Rooms.
C. Recreation Facilities, Trails & Amenities: Facilities/amenities that could be located within a public park or part of a facility or a segment/portion of a trail.
These include, but are not limited to, athletic fields, gymnasiums, and pavilions, meeting rooms, skate parks, picnic shelter s, benches, tennis and basketball courts, playground equipment, golf courses, recreation centers and trails (pedestrian, biking and equestrian).
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D. Support Facilities: City owned facilities that are used to support field operations.
Support facilities may include such facilities as a Corporation Yard.
3. NAMING GUIDELINES AND CONDITIONS:
A. The criteria set by City Council is provided for naming of public parks, facilities and trails in a manner that will provide an easy and recognizable reference for City residents and visitors.
B. The naming of a public park, facility and trail may be based on the geographic location of said facility within a specific place, neighborhood, regional area of the City, or the City itself, if the facility is deemed to serve the entire community or the surrounding areas.
C. The naming of a public park, facility and trail may include a prominent form of topography, a prominent plant, bush or tree and historical (pre-city incorporation, July 1, 2008) precedent.
D. Individual and organizations that have made contributions of regional or community wide significance may be considered for naming of public parks, facilities and trails that serve the region or community.
E. Individuals and organizations that have made contributions of area or neighborhood-wide significance may be considered for naming of public parks, facilities and trails that serve areas or neighborhoods within the City, including recreational facilities and amenities within public parks.
F. Public parks, facilities and trails or portions thereof may be dedicated in memory or honor of, individuals or organizations and are encouraged to be in the form of facility improvements or enhancements.
G. The naming of a public park, facility and trail shall recognize individuals (deceased or living yet retired or professionally/politically in- active) or community organizations (active or non- active) that have made a significant contribution to the City of Wildomar.
H. Dedications and Memorials:
a. Any individual, family, group or organization sponsoring a dedication or memorial must provide sufficient funds to purchase, install, and maintain any plaque or other form of label associated with the recognition. The City will make every effort to preserve any dedication plaque or memorial through regular standard of landscape care. If necessary, due to repair of surrounding areas, construction or redesign of a facility, the dedication or memorial object may be relocated at the City's expense. If the plaque or other dedication object cannot continue t o be reasonably maintained, it may be removed by the City and returned to its owner.
b. If the dedication includes the gift of a tree or plant, the City will provide its regular standard of landscape care for the tree or plant. If the tree or plant 1674
does not survive, the City is not obligated to provide a replacement. If so, the sponsor must provide sufficient funds to purchase and re install said tree or plant.
c. If the dedication includes the gift of an object (e.g. bench, picnic table, play ground equipment), the City will provide its regular standard of care and maintenance for the object. If the object is damaged due to vandalism; becomes unusable due to age, wear and tear or is stolen, the City is not obligated to replace or repair the object. If so, the s ponsor must provide sufficient funds to purchase and re-install said object.
3. SPECIFIC NAMING CRITIERA:
The following criteria must be met when requesting to provide a name for public parks, facilities and trails. No part of these criteria shall conflict with any City ordinance, code or other laws and regulations.
A. Names with connotations which by contemporary community standards are derogatory or offensive shall not be considered.
B. Individuals must be retired or in-active from their profession or political office which provided the basis for their significant contribution to the community.
C. The individual must not have been convicted of a felony.
D. “Dedications” are in recognition of an outstanding service, a donation or contribution to the public park, facility, trail or community or, in “Memory” of someone who has made a substantial contribution to the public park, facility, trail or community.
E. Dedications and memorials must blend with or complement the existing public park, facility or trail.
4. GENERAL NAMING CRITIERA
Requests for the naming of public parks, facilities and trails including, but not limited to; public parks, facilities and trails including, buildings, support facilities and recreation facilities; and the placement of dedica tions or memorial objects or symbols (plaques, living trees, public benches, rocks, memorial flagpoles and sculptures) in, or on, public parks, facilities and trails in honor of individuals (deceased or living yet professionally/politically inactive) or community organizations (active or non- active) may only be considered if at least one or more of the following eligibility criteria below is satisfied.
A. The individual, their family or a community organization has made exceptional contributions to the City, including, but not limited to, financial gifts, public service , dedications, contributions, etc.
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B. The individual was/is a resident of the City of Wildomar for at least fifteen (15) years.
C. Individual: The person for whom the public park, facility or trail is being named, died in the line of duty serving in the military of the United States of America.
D. Individual: The person for whom the public park, f acility or trail is being named, died while performing a heroic act (e.g., saving the life of another person).
E. The “Historic” designation category can be used when the naming designation:
a. Exceeds 50 years in the community; or
b. Before City incorporation (prior to July 1, 2008)
F. The “Patron” designation category can be used when the naming designation:
a. Less than 50 years in the community
b. After City incorporation (July 1, 2008).
5. PROCESS & PROCEDURES
A. All requests for the naming of public parks, faciliti es and trails must be submitted in writing to the City Clerk. Such requests, at a minimum, must provide the following:
1. Name of petitioner.
2. Description of the request and how the naming criteria is met.
3. Location/address of the public park, facility, trail or area of the city.
4. Desired date for the City Council to consider the request.
5. Desired date of dedication/ceremony, if possible, to have the naming of the public park, facility or trail.
6. Authorization from the individual or organization for which the public facility will be named (if not same as petitioner).
B. The City Clerk shall then forward the request to the appropriate sub- committee/department for review and recommendation.
C. The sub- committee/department will submit valid requests to the City Council at the earliest possible meeting for consideration.
D. The Clerk shall notify the petitioner of the date and time for City Council consideration and/or the subsequent action by the City Council.
E. The City Council shall evaluate the naming of public parks, facilities and trails.
F. The City Council shall have the final authority to approve names of public parks, facilities and trails.
G. Once the City Council acts on a request, the decision is final and becomes effective immediately. This proces s does not apply to the renaming of 1676
streets.
1677
1678
NAMING CRITERIA FORPUBLIC PARKS,FACILITIES AND TRAILS
City of Wildomar
City Council Meeting
January 15, 2025
1679
01. 02.
REVIEW NAMING CRITERIA
REVIEW PARK LOCATIONS FOR NAMING
03. DEVELOP AN AD-HOC SUBCOMMITTEE
1680
NAMING
CRITERIA
Resolution 2012-15
01. 1681
City owned facilities used to
conduct City business.
Parks and
Park Sites
City Buildings/
Facilities
Recreation
Facilities, Trails
and Amenities
Located within a public park or
part of a facility or segment/
portion of a trail.
Owned and managed by the
City, include developed and
undeveloped park areas and
designated open space areas.
DEFINITIONS
1682
SUMMARY
GUIDELINES AND CONDITIONS
Portions of sites may be dedicated in
memory or honor of, individual or
organization and are encouraged to be in
the form of facility improvement or
enhancement.
Naming shall recognize individuals or
community organizations that have made
significant contribution to the City of
Wildomar.
Provide an easy and recognizable
reference.
May be base on geographic location.
May include a prominent form of
topography, prominent plant and
historical precedent.
Individual and organization that have
made a contribution of regional
significance may be considered for sites
that serve the region.
Individual and organization that have
made a contribution of area or
neighborhood-wide significance may be
considered for sites that serve the
neighborhood and/or its amenities.
A
B
C
D
E
F
G
1683
H - DEDICATIONS & MEMORIALS
A
Sponsoring a dedication or
memorial must provide
sufficient funds to purchase,
install, and maintain any
plaque or other form of label
associated with the
recognition.
B
If the dedication includes the
gift of a tree or plant, the City
will provide its regular
standard landscape care for
the tree of plant.
C
If the dedication includes the
gift of an object, the City will
provide its regular standard of
care and maintenance of the
object.
Note: City is not obligated to replace or repair any plant or object 1684
Name with connotations which by
contemporary community standards are
derogatory or offensive shall not be considered.
The individual must not have been
convicted of a felony.
Individual must be retired or in-active from
their profession or political office which
provided the basis for their significant
contribution to the community.
“Dedications” are in recognition of an
outstanding service, a donation or
contribution to the public park, facility,
trail, community or, in “Memory” of
someone who has made a substantial
contribution to the public park, facility,
trail or community.
A
B
C
D
Dedications and memorial must blend
with or complement the existing public
park, facility or trail.
E
SPECIFIC NAMING
CRITERIA
1685
GENERAL NAMING
CRITERIA
A
C
E
D
F
Made exceptional contribution to the City,
including but not limited to, financial gifts,
public service, dedications, contribution, etc.
B Was/is a resident of the City of Wildomar for
at least fifteen (15) years.
Died in the line of duty serving in the military
of the United States of America.
Died while performing a heroic act.
Historic Category:
A. Exceeds 50 years in the community
B. Before City Incorporation
Patron Category:
A. Less than 50 years in the community
B. After City Incorporation
May be considered if at least one or more are satisfied 1686
01. 02.
NAME OF PETITIONER
DESCRIPTION OF THE REQUEST/ HOW CRITERIA IS MET
03. LOCATION/ ADDRESS OF THE SITE
04. DESIRED DATE FOR CITY COUNCIL TO CONSIDER THE REQUEST
05. DESIRED DATE OF DEDICATION/CEREMONY, IF POSSIBLE
06. AUTHORIZATION FROM THE INDIVIDUAL OR ORGANIZATION
FOR WHICH THE PUBLIC FACILITY WILL BE NAMED.
PROCESS & PROCEDURES
1687
PROCESS & PROCEDURES
OPEN TO PUBLIC
Public submit requests for the
naming of park location to
City Clerk. The City Clerk will
forward request to
subcommittee.
AD-HOC
SUBCOMMITTEE
The subcommittee will submit
valid requests to the City
Council at the earliest
possible meeting for
consideration.
The clerk will notify the
petitioner of the date and
time of consideration by the
City Council.
CITY COUNCIL
City Council shall evaluate the
naming and have the final
authority to approve name.
Once the City Council acts on
a request, the decision is final
and becomes effective
immediately.
1688
UNDEVELOPED
PARK SITES
02. 1689
ACRE CREEK
ACRE
27 BOULDER
20 11
ACRE
Located along Wildomar Trail behind
Ronald Reagan Elementary School
Recently developed by Beazer Homes
and yet to be accepted by the City
Located behind the Ann Sullivan
Preschool adjacent to the Windsong
housing community
Located on the southwest corner of
Grand Ave and Leslie Street
PARK SITES
1690
NEXT ACTIONS
Select Park Locations
Create Ad-Hoc
Subcommittee
02. 03.
1691
THANK YOU
1692
CITY OF WILDOMAR
MEETING (CCR)
FUTURE AGENDA ITEMS
Meeting Date: January 15, 2025
SUBJECT:
Future Agenda Items
SUBMITTED BY:
Janet Morales
ACTION:
Title- Councilmember-Anticipated Date
1. Expand Pavement Management/Road Rehab Program for private and public roads - Marquez - TBD
2. Discuss restricting certain future uses on major corridors - Marquez - TBD
3. Review Cannabis Ordinances - DePhillippo - Jan 2025
4. Park Naming Policy - Marquez - TBD
5. Street Lighting Options for neighborhoods that don't currently have lighting - Marquez - TBD 1693
CITY OF WILDOMAR
MEETING (CCR)
CONSENT CALENDAR
Agenda Staff Report # 4.1
Meeting Date: January 15, 2025
SUBJECT:
December 2024 Cemetery District Warrant Register
SUBMITTED BY:
Nicholas Neidiffer, Accountant I
PREPARED BY:
Nicholas Neidiffer, Accountant I
ACTION:
Approve the following:
For Fiscal Year 2024/2025:
1. Warrant Register dated 12-05-2024 in the amount of $28.91.
2. Warrant Register dated 12-12-2024 in the amount of $3,803.45.
3. Warrant Register dated 12-19-2024 in the amount of $2,842.49.
SUMMARY:
December 2024 Cemetery District Warrant Register
DISCUSSION:
The Wildomar Cemetery District requires that the Trustees audit payments of demands and direct the General Manager to issue checks. The Warrant Registers are submitted for approval.
FISCAL IMPACT:
These Warrant Registers will have a budgetary impact in the amount and fiscal year noted in the recommendation section of this report. These costs are included in the Fiscal Year 2024/25 Budgets.
ATTACHMENTS:
December 2024 Cemetery Warrant Register.pdf
1694
Transaction Name Bill Date Payment Date Fund Line Amount (Debit) Vendor Memo Bill #306275/3 9/11/2024 12/5/2024 300 - Cemetery 28.91ACE HARDWARE Cemetery Departmental Supplies Bill #4209411716 10/24/2024 12/12/2024 300 - Cemetery 151.94CINTAS CORPORATION Staff Uniform & Towel
Maintenance
Bill #381179 10/23/2024 12/12/2024 300 - Cemetery 33.69STAUFFERS LAWN EQUIPMENTEquip/Maint. Repair Bill #5241152807 11/22/2024 12/12/2024 300 - Cemetery 745.07CINTAS CORPORATION SD Eyewash Service Agreement Bill #4211577817 11/14/2024 12/12/2024 300 - Cemetery 151.94CINTAS CORPORATION Staff Uniform & Towel
Maintenance
Bill #4212323717 11/21/2024 12/12/2024 300 - Cemetery 151.94CINTAS CORPORATION Staff Uniform & Towel
Maintenance
Bill #308354/3 10/9/2024 12/12/2024 300 - Cemetery 14.61ACE HARDWARE Spare Keys to Dump Truck Bill #308389/3 10/30/2024 12/12/2024 300 - Cemetery 6.33ACE HARDWARE Equipment Maint/Repair Bill #308341/3 10/4/2024 12/12/2024 300 - Cemetery 86.75ACE HARDWARE Cemetery Department Supplies Bill #308256/3 9/5/2024 12/12/2024 300 - Cemetery 265.28ACE HARDWARE Cemetery Department Supplies Bill #308223/3 8/22/2024 12/12/2024 300 - Cemetery 3.34ACE HARDWARE Supplies for Fleet Vehicles-
fasteners
Bill #13307684 11/26/2024 12/12/2024 300 - Cemetery 1,992.25
ELSINORE VALLEY MUNICIPAL,
WATER DISTRICT
10/17/24-11/17/24 Cemetery
Water Services
Bill #8009079806B 11/25/2024 12/12/2024 300 - Cemetery 123.18STERICYCLE, INC Contractual Shredding Svc Bill #18075184-113024 11/30/2024 12/12/2024 300 - Cemetery 77.13SPARKLETTS Cemetery Drinking Water Through
11/30/24
Bill #000808 11/7/2024 12/19/2024 300 - Cemetery 270.00GOPHER SQUAD Wildomar Cemetery Bill #9979355431 11/22/2024 12/19/2024 300 - Cemetery 14.97VERIZON WIRELESS 11/23/24-12/22/24 Data Int. Chrg
0707
Bill #9979355431 11/22/2024 12/19/2024 300 - Cemetery 52.07VERIZON WIRELESS 11/23/24-12/22/24 Data Internet
Charges 0986
Bill #000793 10/9/2024 12/19/2024 300 - Cemetery 270.00GOPHER SQUAD Gopher Treatment Bill #4213698921 12/5/2024 12/19/2024 300 - Cemetery 151.94CINTAS CORPORATION Staff Uniform & Towel
Maintenance
Bill #405147 11/20/2024 12/19/2024 300 - Cemetery 452.18RIGHTWAY (2)Cemetery Restroom
Maintenance/ Service 11/18/24-
12/15/24
Bill #9480 11/26/2024 12/19/2024 300 - Cemetery 67.00
CALIFORNIA ASSOC. OF
PUBLIC, CEMETERIES
Corporate Membership Dues
Calendar Year 2025
Bill #000849 12/16/2024 12/19/2024 300 - Cemetery 270.00GOPHER SQUAD Gopher Treatment - Wildomar
Cemetary
Bill #000749 12/16/2024 12/19/2024 300 - Cemetery 270.00GOPHER SQUAD Gopher Control - Wildomar
Cemetary
Bill #9298560674 11/30/2024 12/19/2024 300 - Cemetery 141.38CINTAS CORPORATION SD Eyewash Service Agreement Bill #4214511962 12/12/2024 12/19/2024 300 - Cemetery 151.54CINTAS CORPORATION Staff Uniform & Towel
Maintenance
Bill #186054605 11/24/2024 12/19/2024 300 - Cemetery 217.27ULINE Departmental
Supplies/Papergoods
Bill #640836 12/16/2024 12/19/2024 300 - Cemetery 24.60
TEMECULA VALLEY PIPE &
SUPPLY Cemetery Irrigation
Bill #855124 10/31/2024 12/19/2024 302 - Cemetery Capital Improvement Fund489.54
INTERWEST CONSULTING
GROUP
CIP 067-1 Palomar Widening
Phase 2 - October 2024
TOTAL: 6,674.85
1695
CITY OF WILDOMAR
MEETING (CCR)
CONSENT CALENDAR
Agenda Staff Report # 4.2
Meeting Date: January 15, 2025
SUBJECT:
November 2024 Cemetery Treasurers Report
SUBMITTED BY:
Adam Jantz, Finance Manager
PREPARED BY:
Adam Jantz, Finance Manager
ACTION:
Approve the Treasurer’s Report for November 2024.
SUMMARY:
November 2024 Cemetery Treasurer’s Report
DISCUSSION:
Attached is the Treasurer’s Report for Cash and Investments for the month of November 2024.
FISCAL IMPACT:
This is only a report of balances for the Cemetery and therefore has no fiscal impact.
ACCOUNT CODE:
300-1011
301-1011
ATTACHMENTS:
November 2024 Cemetery Treasurer's Report.pdf
1696
PERCENT
OF DAYS STATED
FUND BOOK VALUE FACE VALUE MARKET VALUE PORTFOLIO TO MAT. RATE 301 $ 435,157.22 $ 435,157.22 $ 435,157.22 28.84% N/A 4.870% 300 $ 1,105,436.01 $ 1,105,436.01 $ 1,073,735.52 71.16% 858 4.470% $ 1,540,593.23 $ 1,540,593.23 $ 1,508,892.74 100.00%
+ + WITHDRAWALS/
BEGINNING DEPOSITS/ INTEREST SALES/ ENDING STATED
FUND BALANCE PURCHASES DEPOSITED MATURITIES BALANCE RATE 301 $ 433,426.89 $ - $ 1,730.33 $ - $ 435,157.22 4.870% 300 $ 1,102,644.27 $ - $ 2,791.74 $ - $ 1,105,436.01 4.470% $ 1,536,071.16 $ - $ 4,522.07 $ - $ 1,540,593.23 City Treasurer
In compliance with the California Code Section 53646, as City Treasurer for the Wildomar Cemetery District, I hereby certify that sufficient investment liquidity and anticipated revenues are available to meet the District's expenditure requirements for the next six months.
I also certify that this report reflects all Government Agency pooled investments and all of the District's Bank Balances.
Heidi Schrader 12/18/2024
Heidi Schrader Date
TOTAL
WILDOMAR CEMETERY DISTRICT
TREASURER'S REPORT FOR
CASH AND INVESTMENT PORTFOLIO
November 2024
DISTRICT INVESTMENT
ISSUER
ISSUER
TOTAL
CAMP POOL
CAMP MANAGED ACCOUNT
CAMP POOL
CAMP MANAGED ACCOUNT
1697
CITY OF WILDOMAR
MEETING (CCR)
CONSENT CALENDAR
Agenda Staff Report # 4.3
Meeting Date: January 15, 2025
SUBJECT:
Acceptance of FY2023-24 Wildomar Cemetery District Audited Financial Statement
SUBMITTED BY:
Adam Jantz, Finance Manager
PREPARED BY:
Adam Jantz, Finance Manager
ACTION:
Receive and file the FY2023-24 Wildomar Cemetery District Audited Financial Statement SUMMARY:
Acceptance of FY2023-24 Wildomar Cemetery District Audited Financial Statement
DISCUSSION:
The firm of Rogers, Anderson, Malody & Scott LLP performed the annual financial audit of the City of Wildomar and prepared the Independent Auditor's Report for the Wildomar Cemetery District
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 Independent Auditor's Report under Opinions:
"In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District, as of June 30, 2024, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. "
This signifies that the District received a clean opinion on its financial statements.
Some highlights from the audit report are:
The balance of the Cemetery General Fund (Fund 300) on June 30, 2024, was $1,024,668 in total. This represents 128% of the Cemetery General Fund operating expenditures in fiscal year 2023-24.
The Cemetery Endowment Fund (Fund 301) brought in $60,630 in endowment fees and earned $22,876 in interest year. The fund balance on June 30, 2024, was $483,889.
In summary:
1698
1. The audit report indicate a clean opinion of the City's financial statements.
2. The auditors noted no findings or control deficiencies.
FISCAL IMPACT:
This is only for acceptance of the audited financial report for FY2023-24 and does not convey any appropriations or budget adjustments. Therefore, this item does not present any direct fiscal impact.
ACCOUNT CODE:
300
301
302
ATTACHMENTS:
FY2023-24 Wildomar Cemetery District Audited Financial Statement FY2023-24 Wildomar Cemetery District SAS 114 Post Audit Letter 1699
WILDOMAR CEMETERY DISTRICT
A SUBSIDIARY DISTRICT
OF THE CITY OF WILDOMAR
FINANCIAL STATEMENTS
For the year ended June 30, 2024
Prepared By:
The City of Wildomar
Finance Department
1700
Wildomar Cemetery District
Financial Statements
June 30, 2024
TABLE OF CONTENTS
Page
Independent Auditor’s Report ................................................................................................... 1
Management’s Discussion and Analysis ................................................................................. 4
Basic Financial Statements:
Government-wide Financial Statements
Statement of Net Position .............................................................................................. 11 Statement of Activities .................................................................................................... 12
Fund Financial Statements
Balance Sheet – Governmental Funds .......................................................................... 13 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ................................................................................... 14 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ........................................................................................... 15 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ........... 16 Notes to Financial Statements ....................................................................................... 17
Required Supplementary Information:
Notes to Required Supplementary Information .................................................................... 39 Budgetary Comparison Schedule – General Fund .............................................................. 40 Schedule of the District’s Proportionate Share of Net Pension Liability – CalPERS Pension Plan ................................................................................................... 41 Schedule of Contributions CalPERS Pension Plan ............................................................... 42
Supplementary Information:
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Capital Projects Fund ................................................................... 43 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – Endowment Fund .......................................................................... 44
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 ................................................................................... 45
1701
735 E. Carneg ie Dr . Suit e I 00
San Bernardino . CA 92408
909 889 0871 T
909 889 5361 F
ramscpa . net
PARTNERS
Scott W Manno. CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir. CPA. MBA. CGMA
Jenny W. Liu. CPA, MST
Ga,·denya Duran, CPA, CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle. CPA. MST (Partne, Emeritus)
Te, ry P Shea, CPA (Panner Emenws)
MANAGERS/ STAFF
Seong-Hyea Lee. CPA. MBA
Evelyn Morenlin-Barcena. CPA
Vernnica Hernandez, CPA
Laura A1v1zu. CPA
John Maldonado, CPA, MSA
Julia Rodriguez Fuentes. CPA, MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
Mornca Wysock,, CPA
Jacob Weatherb,e. CPA, MSA
Bolim Han. CPA. MAcc
A nny Gonzalez, CPA
MEMBERS
Amencan lnsutuce of
Certified Public Accountants
PCPS The A/CPA Alliance
(01 CPA Fi,ms
Governmental Audit
Q11C1/1ty Cenre,
Califot nia Society of
Certified Public Accountants
•
Proud Member of
AlliottGlobalAlliance~
ROGERS , ANDERSON , MALODY & SCOTT , LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STAB ILITY . ACCURACY. TRUST.
-1-
Independent Auditor’s Report
To the President and Board of Trustee Members
Wildomar Cemetery District
Wildomar, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities and each major fund of the Wildomar Ce metery District (the District), a component of the City of Wildomar, California, as of and for the year ended June 30, 2024, and the related not es to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements referred to above present fairly, in all material respec ts, the respective financial position of the governmental activities and each major fund of the District, as of June 30, 2024, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordanc e 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 Gener al of the United States ( Government Auditing Standards ). 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 Distri ct and to meet our other et hical responsibilities, in accordance with the relevant ethica l requirements relating to our audit.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Emphasis of Matter
As discussed in Note 1 to the financial statements, the financial statements present only the Cemetery District, do not purport to, and do not present the financial position of the City of Wildomar, California, as of June 30, 2024, 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 s are not modified with respect to this matter.
1702
-2-
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fa ir presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementati on, 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 statem ents, management is required to evaluate whether there are conditions or events, considered in the aggregate, t hat raise substantial doubt about District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonab le assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conduct ed in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting fr om fraud is higher than for one resulting from error, as fraud may involve collusion, fo rgery, intentional omissions, misr epresentations, or the override of internal control. Misstatements are considered ma terial if there is a s ubstantial 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 and Government Auditing Standards, 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 res ponsive 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 circum stances, but not for the purpose of expressing an opinion on the effectiveness of t he District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of account ing policies used and the reasonableness of significant accounting estimates made by m anagement, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there ar e conditions or events, considered in the aggregate, that raise substantial doubt about District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
1703
-3-
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the supplementary information, as list ed 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 re porting for placing the bas ic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplem entary information in accordance with GAAS, which consisted of inquiries of management about t he methods of preparing the in formation and comparing the information for consistency with management’s re sponses to our inquiri es, 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 form ing opinions on the financ ial statements that collectively comprise the District’s basic financial statements. The supplementary information, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statement s. Such information is the responsibility of management and was derived from and relates directly to the underlyi ng accounting and other records used to prepare the basic financial statements. The 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 statement s themselves, and other additional procedures in accordance with GAAS. In our opi nion, the accompanying s upplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated January 7, 2025, on our consideration of District ’s internal control over financial reporting and on our tests of its compliance with certain provisi ons of laws, regulations, contra cts, 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 the District’s 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 District’s internal control over financial reporting and compliance.
San Bernardino, California
January 7, 2025
1704
Wildomar Cemetery District
Management’s Discussion and Analysis
For the year ended June 30, 2024
-4-
As management of the Wildomar Cemetery District (the District), we offer readers of the District’s financial statements this narrative overview and analys is of the financial activities of the District for the fiscal year ended June 30, 2024. We encourage the reader to consider the information presented here in conjunction with the District’s financial statements which follow this discussion.
THE FINANCIAL HIGHLIGHTS
The assets and deferred outflows of resources of the District exceeded its liabilities and deferred inflows of resources as of June 30, 2024, by $2.3 million (net position).
The District’s total net position increased by $71,070. The primary reasons for the increase are as follows:
o Assets – Capital assets are lower by $101,770 due to a decrease in right-to-use assets under GASB 87, Leases.
o Current and Other Assets – Current assets increased by a net of $35,416 due to the accumulation of endowment fund corpus cash in fiscal year 2023/24. o Liabilities – Long-term liabilities are lower by $122,570 due to the cessation of leases resulting from the purchase of City Hall.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the District’s basic financial statements. These basic financial statements are comprised of three components:
1) Government-wide financial statements,
2) Fund financial statements, and
3) Notes to the financial statements.
This report also contains required supplementary in formation in addition to the basic financial statements themselves.
Government-wide financial statements
As previously discussed, government-wide financial statements detail all capital assets, including infrastructure, depreciation, and long-term debt. Specifically, these statements are designed to provide an expansive overview of the District’s finances. Given its scope and to adequately present this data in a comprehensible format, the government-wide financial statements are divided into two subcategories, the Statement of Net Position and the Statement of Activities.
These statements reasonably provide long and short- term information regarding the District’s financial condition.
1705
Wildomar Cemetery District
Management’s Discussion and Analysis
For the year ended June 30, 2024
-5-
The District’s statements provide a manageable yet comprehensive view of the District’s economic position, appropriately accounting for all revenue and expenses during the specified fiscal year. To accomplish this, government-wide financial statements are reported utilizing the flow of economic resources (cost of services) measurement focus and the accrual method of accounting. Using the flow of economic resources measurement focus allows the District to provide financial transparency insofar as all assets, deferred outflows of resources, liabilities, and deferred inflows of resources are listed on the Statement of Net Position. The added use of the accrual basis of accounting allows the District a ‘real-time’ advantage as revenues are recognized when earned and expenses are recognized when incurred.
The Statement of Net Position outlines the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference reported as net position. While fluctuations are expected, over time increases or decreases in the District’s net position could be used to gauge the District’s financial standing to ascertain whether it is improving or deteriorating.
The Statement of Activities demonstrates how the District’s net position evolves during the current fiscal year. Specifically, this statement provid es comparative analysis between direct expenses and program revenues for each functional activity of the District. In this format, net position changes are recorded in real time when triggered by underlying events without respect to the timing of the related cash flows. Because of this, it is expected that revenue and expenses for some items (such as uncollected taxes and earned but unused vacation leave) will result in recorded cash flows in future fiscal periods.
Combined, the Statements reveal functions of the District that can be divided into two categories:
1) Governmental activities, and
2) Business-type activities.
Governmental activities are chiefly supported by:
a) Taxes derived from such sources as property tax, and:
b) Charges for services and investment earnings.
Governmental activities of the District are for general government. In addition, the District does not have any business-type activities.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Specifically, these Fund Financial Statements cover segregated groupings of related accounts whose funds have been designated for specific activities or purpose. They provide a detailed accounting of revenue and expenditures, assets, deferred outflows of resources, liabilities, deferred inflows of resources, and remaining fund balances for each fund.
This helps to ensure and demonstrate finance related legal compliance. 1706
Wildomar Cemetery District
Management’s Discussion and Analysis
For the year ended June 30, 2024
-6-
Fund financial statements differ from activity report s due to the way capital outlay, depreciation, long-term debt, compensated absences, deferred revenues, and intergovernmental receivables are reported. The impact of these differences is laid out in the notes accompanying the financial statements.
Governmental funds
Governmental funds are reported in essentially the same way as governmental activities in the government-wide financial statements with an exception---governmental fund financial statements focus on near-term inflows and outflows of spendable resources and balances of spendable resources. This means governmental fund financial statements identify current sources and uses of money within the immediate fiscal year. Benefits derived include a detailed short-term view of the District’s general government operations and the basic services it provides, which assist in determining whether there are sufficient financial resources available to meet the District’s current needs.
Since the scope of the governmental funds is different than that of the government- wide financial statements, it is beneficial to comparatively examine information presented for the governmental funds with information presented for governmental activities in the government-wide financial statements.
The reader gains a clearer picture of the long-term impacts current financial decisions might yield.
When examined together, the governmental funds Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balances provide the reader with a different snapshot that identifies variances between the two different methodologies of accounting for governmental activities and governmental funds.
The District maintains three individual governmental funds. Information is summarized in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Capital Projects Fund and Endowment Fund. Data from the three governmental funds are combined into a single, aggregated presentation.
The District adopts an annual appropriated budget for its general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget.
Notes to the Basic Financial Statements
The Notes to the Basic Financial Statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.
The Notes to the Basic Financial Statements can be found in the Table of Contents under the heading Notes to Financial Statements.
Required Supplementary Information and Supplementary Information
In addition to the basic financial statements and included within the notes, this report also presents Required Supplementary Information.
1707
Wildomar Cemetery District
Management’s Discussion and Analysis
For the year ended June 30, 2024
-7-
Required supplementary information includes budgetary comparison schedules for the two governmental funds to demonstrate compliance with the annual budget as adopted and amended, miscellaneous plan information and schedule of contributions. Required Supplementary Information can be found following the Notes to the Basic Financial Statements.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the District, assets and deferred outflows of resources of the District exceeded its liabilities and deferred inflows of resources as of June 30, 2024, by $2.3 million (net position).
During the fiscal year ended June 30, 2024, net position was $2.3 million of which nearly $1.0 million is invested in capital assets such as land, equipment and buildings (net of capital related debt). Of the remaining total, $0.5 million is restricted for endowment care and $0.9 million is unrestricted.
Table 1 – Statement of Net Position – Governmental Activities
2024 2023
Asse ts:
Current and other assets 1,731,173 $ 1,695,757 $
Capital assets 995,229 1,096,999
Total Assets 2,726,402 2,792,756
Deferred outflows of resources:
Deferred pension-related items 89,601 89,842
Total Deferred Outflows of Resources 89,601 89,842 Liabilities:
Other Liabilities 206,356 213,545
Long-term liabilities 249,587 372,157
Total Liabilities 455,943 585,702
Deferred inflows of resources:
Deferred pension-related items 26,967 34,873
Total Deferred Inflows of Resources 26,967 34,873 Net Position:
Net Investment in capital assets 979,316 971,384 Restricted 483,767 423,267
Unrestricted 870,010 867,372
Total Net Position 2,333,093$ 2,262,023 $
Wildomar Cemetery District
Statement of Net Position - Summary
June 30, 2024 and 2023
Governmental Activities
1708
Wildomar Cemetery District
Management’s Discussion and Analysis
For the year ended June 30, 2024
-8-
Table 2 – Statement of Activities – Governmental Activities
2024 2023
Revenues:
Program revenues:
Charges for services 105,591 $ 218,649 $
Operating grants and contributions 20,391 22,029 General revenues:
Property taxes 771,584 699,784
Investment earnings 79,070 10,185
Total Revenues 976,636 950,647
Expenses:
General government 905,566 792,936
Total Expenses 905,566 792,936
Increase (decrease) in net position 71,070 157,711 Net position, beginning of year 2,262,023 2,104,312 Net position, end of year 2,333,093$ 2,262,023 $
Governmental Activities
Wildomar Cemetery District
Statem ent of A ctivities
For the years ended June 30, 2024 and 2023
During fiscal year 2023/24, the change in net position increased by $71,070 when compared to fiscal year 2022/23. The year over year changes to revenues increased by $25,989, with Property Taxes increasing by $71,800, Charges for Services decreasing by $113,058, and Investment Earnings increasing by $68,885. Expenses increased year over year by $112,630. Expenses increased due to higher staff allocation amounts as a result of onboarding additional staff.
Financial Analysis of Governmental Funds
As noted earlier, the District uses fund accounting to ensure and demonstrate compliance with finance–related legal requirements.
1709
Wildomar Cemetery District
Management’s Discussion and Analysis
For the year ended June 30, 2024
-9-
Governmental Funds
As stated, governmental fund financial statements identify current sources and uses of money.
Benefits derived include a detailed short-term view of the District’s general government operations and the basic services it provides, which assists in determining whether there are sufficient financial resources available to meet the District’s current needs.
The financial position of the District’s governmental funds has increased when compared to the previous fiscal year. The total ending fund balance for the District’s governmental funds was $1.5 million which represented a $42,605 increase from the prior fiscal year balance. Most of this increase was related to additional endowment revenues in the current year.
The General Fund is the primary funding source for the District. At fiscal year end, the unassigned fund balance of the general fund was about $1.0 million. The General Fund had an excess of expenditures over revenue of $18,170 in FY2023-24.
CAPITAL ASSETS
The District’s net investment in capital assets (Table 3) for its governmental activities as of June 30, 2024 is $1.0 million (net of accumulated depreciation). This investment in capital assets includes land, right-to-use assets, buildings and improvements and furniture and equipment. For more information, please refer to the notes to financial statements. The capital assets of the District are those assets which are used in the performance of the District’s functions.
Depreciation/amortization on capital assets is recognized in the Government-wide financial statements.
Table 3 – Summary of Capital Assets
2024 2023 Change
Governmental activities:
Capital assets, net
Land 963,390 $ 963,390 $ - $
Right-to-use 11,422 105,576 (94,154)
Buildings and improvements 9,683 10,492 (809) Furniture, fixtures and equipment 10,734 17,541 (6,807) Total 995,229$ 1,096,999 $ (101,770) $
Wildomar Cemetery District
Summary of Changes in Capital Assets
June 30, 2024 and 2023
1710
Wildomar Cemetery District
Management’s Discussion and Analysis
For the year ended June 30, 2024
-10-
LONG-TERM LIABILITIES
At year end, the District had $249,587 in outstanding long-term liabilities for Governmental Activities. These liabilities are related to compensated absences and leases payable. See Notes 6, 7 and 8 for additional information.
Table 4 – Summary of Long-Term Liabilities
2024 2023 Change
Governmental activities:
Leases 15,913 $ 125,615 $ (109,702) $
Net pension liability 220,669 218,495 2,174 Compensated absences 13,005 28,047 (15,042) Total 249,587$ 372,157 $ (122,570) $
Wildomar Cemetery District
Summary of Changes in Long-term Liabilities
June 30, 2024 and 2023
ECONOMIC FACTORS AND OUTLOOK FOR FUTURE YEARS
The staff and Board of Trustees serve the residents by keeping the cost of interments down, keeping staffing at minimum levels and performing most work with existing staff.
Key budget assumptions for forecasting General Fund revenues and expenditures include the following:
Increase in property taxes due to increase in valuation. Reduced cost of water consumption.
Cemetery Master Plan
Frontage improvements made in accordance with the Master Plan as part of the Palomar Road Widening project.
The Adopted Operating Budget for Fiscal Year 2024/25 is structurally balanced and attempts to balance accomplishment of the Trustee’s goals and objectives while maintaining financial stability.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the Wildomar Cemetery District finances for all those with an interest in the District’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to:
Wildomar Cemetery District
Attention: Administrative Services Director
23873 Clinton Keith Road, Suite 201
Wildomar, California 92595
1711
Wildomar Cemetery District
Statement of Net Position
June 30, 2024
The accompanying notes are an integral party of these financial statements. -11-
Governmental
Activities
ASSETS
Cash and investments 1,208,388 $
Restricted cash and investments 483,767
Accounts Receivable 702
Due from other governments 35,527
Inventories 2,789
Capital assets, not being depreciated 963,390
Capital assets, net of depreciation 31,839
Total Assets 2,726,402
DEFERRED OUTFLOWS OF RESOURCES
Pension related items 89,601
Total deferred outflows of resources 89,601
LIABILITIES
Accounts payable 22,064
Accrued liabilities 19,623
Deposits payable - pre-need 164,669
Noncurrent Liabilities:
Due within one year 7,340
Due in more than one year:
Compensated absences 9,754
Leases 11,824
Net pension liability 220,669
Total liabilities 455,943
DEFERRED INFLOWS OF RESOURCES
Pension related items 26,967
Total deferred inflows of resources 26,967
NET POSITION
Net investment in capital assets 979,316
Restricted for:
Endowment care 483,767
Unrestricted 870,010
Total net position 2,333,093 $
1712
Wildomar Cemetery District
Statement of Activities
For the year ended June 30, 2024
The accompanying notes are an integral party of these financial statements. -12-
Program revenues Net (expense)
Charges Operating Capital revenue and
for grants and grants and changes in
Expenses services contributions contributions net position Governmental Activities:
General government 905,566$ 105,591 $ 20,391 $ - $ (779,584)$ Total Governmental
Activities 905,566 $ 105,591 $ 20,391 $ - $ (779,584) General revenues:
Property taxes 771,584
Investment earnings 79,070
Total general revenues 850,654
Change in net position 71,070
Net position, beginning of year 2,262,023
Net position, end of year 2,333,093 $
1713
Wildomar Cemetery District
Balance Sheet
Governmental Funds
June 30, 2024
The accompanying notes are an integral party of these financial statements. -13-
Capital Total
General Projects Endowment Governmental
Fund Fund Fund Funds
ASSETS
Cash and investments 1,190,119 $ 18,269 $ - $ 1,208,388$ Restricted cash and investments - - 483,767 483,767 Interest receivable 580 - 122 702 Due from other governments 35,527 - - 35,527 Inventories 2,789 - - 2,789 Total assets 1,229,015 $ 18,269 $ 483,889 $ 1,731,173 $
LIABILITIES
Accounts payable 20,055 $ 2,009 $ - $ 22,064$ Accrued liabilities 19,623 - - 19,623 Deposits payable - pre-need 164,669 - - 164,669 Total liabilities 204,347 2,009 - 206,356
FUND BA LA NCES
Nonspendable:
Inventories 2,789 - - 2,789 Permanent fund corpus - - 454,444 454,444 Restricted for:
Capital projects - 16,260 - 16,260 Endowment care - - 29,445 29,445 Unassigned 1,021,879 - - 1,021,879 .
Total fund balances 1,024,668 16,260 483,889 1,524,817 Total liabilities and fund balances 1,229,015$ 18,269 $ 483,889 $ 1,731,173 $
1714
Wildomar Cemetery District
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2024
The accompanying notes are an integral party of these financial statements. -14-
Fund balances of governmental funds 1,524,817 $
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. 995,229
Deferred outflows and inflows of resources related to pensions that are required to be recognized over a defined closed period.
Pension related deferred outflows of resources 89,601
Pension related deferred inflows of resources (26,967)
Liabilities that are not due and payable in the current period and are not reported in the funds.
Leases (15,913)
Net pension liability (220,669)
Compensated absences (13,005)
Net position of governmental activities 2,333,093 $
1715
Wildomar Cemetery District
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2024
The accompanying notes are an integral party of these financial statements. -15-
General Projects Endowment Governmental
Fund Fund Fund Funds
REVENUES
Property taxes 771,584 $ - $ - $ 771,584$ Charges for services 67,837 - 37,754 105,591 Investment earnings 47,379 153 22,868 70,400 Total revenues 886,800 153 60,622 947,575
EXPENDITURES
Current:
General government 619,497 51 - 619,548 Materials and services 122,434 - - 122,434 Debt service:
Principal 32,558 - - 32,558 Interest 3,251 - - 3,251 Capital outlay 22,852 20,340 - 43,192 Total expenditures 800,592 20,391 - 820,983 Excess (deficiency) of revenues over
expenditures 86,208 (20,238) 60,622 126,592
OTHER FINANCING RESOURCES (USES)
Transfers in - 20,391 - 20,391 Transfers out (104,378) - - (104,378) Total other financing sources (uses) (104,378) 20,391 - (83,987) Net change in fund balances (18,170) 153 60,622 42,605
FUND BALANCES
Beginning of year 1,042,838 16,107 423,267 1,482,212 End of year 1,024,668 $ 16,260 $ 483,889 $ 1,524,817 $
1716
Wildomar Cemetery District
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the year ended June 30, 2024
The accompanying notes are an integral party of these financial statements. -16-
Net change in fund balances - total governmental funds 42,605 $ Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlay as an expenditure in the full amount as current financial resources are used. However, in the Statement of Activities the cost of these assets is allocated over the estimated useful life as depreciation expense.
Capital outlay, net of disposals (68,474)
Depreciation expense (33,296)
Governmental funds report activity of long-term liabilities as revenues and expenditures, but they are included as increases and reductions on the long-term liabilities in the Statement of Net Position.
Principal payment 32,558
Net change in compensated absences 15,042
Net change in the net pension liability 5,491
Lease termination 77,144
Change in net position of governmental activities 71,070 $
1717
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
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1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the Wildomar Cemetery District (the “District”) conform to accounting principles generally accepted in the United States of America as applicable to governments. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for governmental accounting and financial principles. The following is a summary of the significant accounting policies.
A. Description of the Reporting Entity
The Wildomar Cemetery District (the District) is a public cemetery district operating under the provisions of the Health and Safety Code of the State of California. The District was created on March 28, 1955 for the purpose of operating a public cemetery for the residents of Wildomar, California. On July 28, 2011, the District was consolidated into the City of Wildomar as a subsidiary district (Government Code Section 57105). As a result, the structure of the District is a separate legal entity and the City Council of the City of Wildomar would oversee the operations of the District acting as the Board of Trustees.
The accompanying financial statements comply with the provisions of GASB in that the financial statements include all organizations, activities, and functions that comprise the District.
Component units are legally separate entities for which the District (the primary entity) is financially accountable. Financial accountability is defined as the ability to appoint a voting majority of the Organization’s governing body and either (1) the District’s ability to impose its will over the Organization or (2) the potential that the Organization will provide a financial benefit to, impose a financial burden on, the District. Using these criteria, the District has no component units.
The District is a component unit of the City of Wildomar and, accordingly, the financial statements of the District are included in the financial statements of the City. The District is an integral part of the reporting entity of the City of Wildomar. Only the funds of the District are included herein, therefore, these financial statements do not purport to represent the financial position or results of operations of the City. The District is reported as a blended component unit of the City of Wildomar.
B. Implementation of Governmental Accounting Standards Board (GASB) Pronouncements
The District has implemented GASB No. 100,
Accounting Changes and Error Corrections. There
was no effect on the current year financial statements due to this pronouncement.
C. Basis of presentation
The District has conformed to the pronouncements of the GASB, which are the primary authoritative statements of accounting principles generally accepted in the United States of America applicable to state and local governments.
1718
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-18-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
C. Basis of presentation (continued)
Government-wide Statements: The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all of the nonfiduciary activities of the reporting entity. For the most part, the effect of inter-fund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. Currently, the District does not report any business-type activities.
The Statement of Activities demonstrates the d egree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are expenses that are clearly identifiable with a specific program, project, function or segment. Program revenues of the District include charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a giv en function or segment. Taxes and other items that are properly not included among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Currently, the District does not have any proprietary or fiduciary fund types. Major individual governmental funds are reported as separate columns in the fund financial statements.
Certain eliminations have been made as prescribed by accounting standards in regard to interfund activities, payables and receivables. All internal balances within the District have been eliminated on the statement of net position and the statement of activities.
D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting . Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting . Revenues are recognized as soon as they are both measurable and available. Revenues are considered to available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within the 60 days of the fiscal year. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
1719
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-19-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (continued)
Property taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government.
The District reports the following major governmental funds:
The General Fund is used to account for all financial resources of the District except those required to be accounted for in another fund. Included are transactions for services, rents, property taxes and interest. The general fund balance is available to the District for any purpose provided it is expended or transferred according to the rules of the Health and Safety Code and by approval of the Board of Trustees.
The Capital Projects Fund is used to account for financial resources used in making major capital improvement projects for the Cemetery. The resources are derived from the City of Wildomar.
The Endowment Fun d is used to account for financial resources to be used for future maintenance of the Cemetery. The resources are derived from an endowment care fee assessed on each sale of a burial right and earnings on these resources. Only income earned on these resources may be used for services, supplies or capital asset acquisitions.
The principal must be preserved intact.
E. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity
Cash and Cash Equivalents
The District has defined cash and cash equivalents to include cash on hand, demand deposits, cash with fiscal agent, and short-term investments with original maturities of three months or less from the date of acquisition.
Investments
Investments are recorded at fair value. The estimated fair value of all investments is the quoted market price. Interest earned on all cash and investments is credited to the fund which holds the investment.
Restricted Assets
Certain resources are classified as restricted on the balance sheet because their use is limited to use in the future when the Cemetery no longer has space available to sell for burial rights.
1720
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-20-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
E. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Inventories
Inventory is valued at cost, which approximates fair value, on a first-in, first-out basis. These costs are recorded as expenditure when consumed rather than when purchased.
Capital Assets
Capital assets, which includes land, building, improvements, equipment, and infrastructure assets are reported in the governmental activities’ column in the government-wide statement of net position but are not reported in the fund financial statements. Capital assets are stated at cost (or estimated historical cost) and updated for additions or retirements during the year. Infrastructure and improvements are capitalized; the cost of normal maintenance and repairs that do not add to the value of the asset of materially extend the assets’ life are not. Donated capital assets are recorded at acquisition value at the date of donation. Capital assets ae depreciated using the straight-line method over the following useful lives:
Assets Years
Buildings and improvements 10 to 15 years
Furniture, fixtures and equipment 3 to 10 years
Costs of assets sold or retired (and related amounts of accumulated depreciation) are eliminated from the accounts in the year of sale or retirement and the resulting gain or loss is included in the operating statement of the related fund. In governmental funds, the sale of general capital assets is included in the statement of revenues, expenditures and changes in fund balances as proceeds from sale of assets.
Property Taxes
Property taxes attach as an enforceable lien on property as of January 1st each year. Secured property taxes are levied on July 1st and are payable in two installments, on December 10th and April 10th. The County of Riverside Assessor’s Office assesses all real and personal property within the County each year. The County of Riverside Treasurer’s Office remits current and delinquent property tax collections to the District throughout the year. Property tax in California is levied in accordance with Article 13A of the State Constitution at one (1%) of countywide assessed valuations.
1721
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-21-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
E. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Fund Equity
Fund balance in governmental funds are reported in classifications that comprise a hierarchy based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. The District considers restricted fund balance to have been spent first when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. Similarly, when an expenditure is incurred for purposes for which amounts in any of the unrestricted classifications of fund balance could be used, the District considers committed amounts to be reduced first, followed by assigned amounts and then unassigned amounts. The following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used:
Nonspendable Fund Balance – Includes amounts that cannot be spent because they are either not in spendable form, or, for legal or contractual reasons, must be kept intact.
Restricted Fund Balance – Constraints placed on the use of these resources are either externally imposed by creditors (such as through debt covenants), grantors, contributors or other governments; or are imposed by law (though constitutional provisions or enabling legislation).
Committed Fund Balance – Amounts that can only be used for specific purposes because of a formal action (resolution or ordinance) by the Board of Trustees, who is government's highest level of decision-making authority.
Assigned Fund Balance – Amounts that are constrained by the District's intent to be used for specific
purposes, but that do not meet the criteria to be classified as restricted or committed. Intent can be stipulated by the governing body, another body, or by an official to whom the authority has been given.
Unassigned Fund Balance – These are either residual positive net resources of the General Fund in excess of what can properly be classified in one of the other categories, or negative balances in all other funds.
Net position presents the difference between assets, deferred outflows of resources, liabilities, and deferred inflows of resources, in the statement of net position. Net investment in capital assets is reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvement of those assets. Net position is reported as restricted when there are legal limitations imposed on their use by the District, laws or regulations of other governments.
1722
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-22-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
E. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Net position/fund balance flow assumptions – The District’s policy is to spend restricted amounts first when an expenditure/expense is incurred for purposes for which both restricted and unrestricted resources are available. Therefore, restricted net position/fund balance is depleted before using unrestricted net position/fund balance. In governmental funds, when an expenditure is incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used, the assumed order of spending is first committed, assigned and then unassigned.
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows/inflows of resources, and liabilities and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.
2) CASH AND INVESTMENTS
Cash and investments are classified in the accompanying financial statements as follows:
Cash and investments 1,208,388 $
Restricted cash and investments 483,767
Total cash and investments 1,692,155 $
As of June 30, 2024, Cash and investments consisted of the following:
Deposits with financial institutions 219,579 $
Investments 1,472,576
Total cash and investments 1,692,155 $
The District invested cash from the Endowment Fund for the purpose of increasing earnings through investment activities. Cash not invested is held by the City of Wildomar in pooled accounts. These are identified by the District and the City by individual funds.
1723
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-23-
2) CASH AND INVEST MENTS (continued)
Deposits
The California Government Code requires California banks and savings and loan associations to secure a City’s deposits by pledging government securities with a value of 110% of the City’s deposits. California law also allows financial institutions to secure City’s deposits by pledging first trust deed mortgage notes having a value of 150% of a City’s total deposits. The City Treasurer may waive the collateral requirement for deposits which are fully insured up to $250,000 by the FDIC.
The collateral for deposits in federal and state-chartered banks is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking. The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California as an Agent of Depository. These securities are physically held in an undivided pool for all California public agency depositors.
Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an “Agent of Depository” has the effect of perfecting the security interest in the name of the local government agency. Accordingly, all collateral held by California Agent of Depository are considered to be held for, and in the name of, the local governmental agency.
Authorized Investments
The following table identifies the investment types that are authorized for the City by the California Government Code and the City’s investment policy (which the District follows). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, if more restrictive, which the District follows) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustees that are governed by provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.
Maximum Maximum
Authorized Maximum Percentage Investment
Investment Type Maturity of Portfolio In One Issuer
U.S. Treasuries 5 years None None
Federal agency securities 5 years None None
Municipal bonds 5 years None None
Money market mutual funds N/A 20% None
Certificates of deposit N/A 10% None
Local Agency Investment Fund (LAIF) N/A None None
Banker’s acceptance notes 180 days 40% 30%
Commercial paper 270 days 25% 10%
Negotiable certificates of deposit 5 years 30% None
Joint Powers Authority Investment Pools N/A None None
Supranational obligations 5 years 30% None
Medium-term notes 5 years 30% None
Asset-backed securities 5 years 20% None
CAMP N/A None None
1724
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
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2) CASH AND INVEST MENTS (continued)
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. Public Agencies that invest in the Pool (Participants) purchase shares of beneficial interest. Particip ants may also establish individual, professionally managed investment accounts (Individual Portfolios) by separate agreement with the Investment Advisor. The District 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.
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the District manages its exposure to interest rate risk is by purchas ing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.
Information about the sensitivity of the fair values of the District’s investments to market interest rate fluctuation are presented below:
12 months 13 to 24 25 to 60
Investment type Total or less months months
CAMP Pool 1,472,576 $ 1,472,576 $ - $ - $
Total 1,472,576 $ 1,472,576 $ - $ - $
1725
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-25-
2) CASH AND INVEST MENTS (continued)
Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by the California Government Code and the actual ratings as of the year end for the Pool.
Minimum Rated
Investment Type Amount legal rating AAA
CAMP Pool 1,472,576 $ N/A 1,472,576 $
Total 1,472,576 $ 1,472,576 $
Concentration of Credit Risk
The California Government Code places limitations on the amount that can be invested in any one issuer. There were no investments in any one issuer (other than U.S. Treasury Securities, mutual funds and external investment pools) that represent 5% or more of total investments as of June 30, 2024.
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code does not contain legal requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits.
The California Government Code requires that a financial institution secure deposits made by state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.
As of June 30, 2024, all deposits with financial institutions in excess of federal depository insurance limit were held in collateralized accounts where the collateral is not held specifically in the name of the District, as described above. As of June 30, 2024, the District did not have any investments held by a broker-dealer (counterparty) that was used by the District to buy the securities.
1726
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-26-
3) FAIR VALUE MEASUREMENTS
Generally accepted accounting principles provi de 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.
Fair value of assets measured on a recurring basis as of June 30, 2024, are as follows:
Fair
Value Uncategorized
CAMP Pool 1,472,576 $ 1,472,576 $
Total 1,472,576 $ 1,472,576 $
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.
1727
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
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4) CAPITAL ASSETS
A summary of changes in capital assets is as follows:
Beginning Ending
balance Additions Deletions balance
Capital assets, not being depreciated:
Land 963,390 $ - $ - $ 963,390$ Total capital assets, not being
depreciated 963,390 - - 963,390 Capital assets, being depreciated:
Right-to-use 229,182 - (206,901) 22,281 Buildings and improvements 349,598 - - 349,598 Furniture, fixtures and equipment 160,153 - - 160,153 Total capital assets, being
depreciated 738,933 - (206,901) 532,032 Less accumulated depreciation/amortization for:
Right-to-use amortization (123,606) (25,680) 138,427 (10,859) Buildings and improvements (339,106) (809) - (339,915) Furniture, fixtures and equipment (142,612) (6,807) - (149,419) Total Accumulated Depreciation (605,324) (33,296) 138,427 (500,193) Total Capital Assets, Being
Depreciated, Net 133,609 (33,296) (68,474) 31,839 Governmental Activities
Capital Assets, Net 1,096,999 $ (33,296) $ (68,474) $ 995,229 $
Depreciation/amortization expense of $33,296 was charged to general government expense on the government-wide statements.
5) DEPOSITS PAYABLE - PRE-NEED
Included in deposits payable - pre-need is $164,669 which represents monies collected and held by the District in advance of services.
6) COMPENSATED ABSENCES PAYABLE
Compensated absences activity for the year ended June 30, 2024 was as follows:
Beginning Ending Due within
balance Additions Deletions balance one year
28,047$ - $ (15,042)$ 13,005 $ 3,251 $
The liability for compensated absences will be paid in future years from the General Fund.
1728
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-28-
7) LEASES PAYABLE
The City entered into a 42-month lease as lessee for the use of city hall. The District has been allocated a 15% share of the lease. These lease was terminated in March of 2023. In addition, the District leases a vehicle with an initial liability of $22,281 and a term of 48 months. As of June 30, 2024, the amount of the lease liability is $15,913. The leases have interest rates of 0.4570% and 17.22%, respectively. The estimated useful life of the assets was 5 - 20 years. The value of the right-to-use asset as of June 30, 2024, is $22,281 with accumulated amortization of $10,859.
The right-to-use assets are being amortized over the lease term. The vehicle has a guaranteed residual value of $8,199. The lease activity for the year ended June 30, 2024, is as follows:
Beginning Ending Due within
balance Additions Deletions balance one year
125,615$ - $ (109,702)$ 15,913 $ 4,089 $
The future lease payments on the lease are as follows:
Year ended
June 30, Principal Interest Total
2025 4,089 $ 2,428 $ 6,517 $
2026 4,850 1,665 6,515
2027 6,974 128 7,102
Totals 15,913$ 4,221 $ 20,134 $
1729
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-29-
8) PENSION PLAN
General Information about the Pension Plans
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan or PERF C) administered by the California Public Employ ees’ Retirement System (CalPERS.) The Plan consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively. Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools.
Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under generally accepted accounting principles. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The District participates in one miscellaneous plan.
Benefit provisions under the Plan are established by State statute and District resolution.
CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS’ website, at www.calpers.ca.gov.
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, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 5 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
The Plan operates under the provisions of the California Public Employees’ Retirement Law (PERL), the California Public Employees’ Pension Reform Act of 2013 (PEPRA), and the regulations, procedures and policies adopted by the CalPERS Board of Administration. The Plan’s authority to establish and amend the benefit terms are set by the PERL and PEPRA, and may be amended by the California state legislature and in some cases require approval by the CalPERS Board
1730
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-30-
8) PENSION PLAN (continued)
General Information about the Pension Plans (Continued)
The rate plan provisions and benefits in effect as of June 30, 2024, are summarized as follows:
Miscellaneous
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formulas 2.7% at 55 2% at 62
Benefit vesting schedule 5 years of service 5 years of service Benefit payments Monthly for life Monthly for life
Retirement age 50-55+ 52-67+
Monthly benefits, as a % of eligible compensation 2.0%-2.7% 1.0%-2.5% Required employee contribution rates
(1) N/A N/A
Required employer contribution rates N/A N/A
(1) The District currently has no employees and all services are performed by City Employees.
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. Employer Contributions to the Plan for the fiscal year ended June 30, 2024 were $25,651. The actual employer payments of $25,627 made to CalPERS by the District during the measurement period ended June 30, 2023 differed from the District’s proportionate share of the employer’s contributions of $21,110 by $4,517, which is being amortized over the expected average remaining service lifetime in the Public Agency Cost- Sharing Multiple Employer Plan. The Distri ct currently only makes payments on the unfunded accrual liability.
Net Pension Liability
The District’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2023, using an annual actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is as follows
1731
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-31-
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
The collective total pension liability for the June 30, 2023 measurement period was determined by an actuarial valuation as of June 30, 2022, with update procedures used to roll forward the total pension liability to June 30, 2023. The collective total pension liability was based on the following assumptions:
Actuarial Methods and Assumptions Used to Determine Total Pension Liability (continued)
Valuation date June 30, 2022
Measurement date June 30, 2023
Actuarial cost method Entry age normal
Asset valuation method Fair value of assets
Actuarial assumptions:
Discount rate 6.90%
Inflation 2.30%
Projected salary increase Varies by Entry Age and Service Mortality Derived using CalPERS' membership data
Post retirement benefit increase The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor on
purchasing power applies, 2.30% thereafter.
(1) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study for the period from 2001 to 2019. Pre-retirement and Post-retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 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 November 2021 that can be found on the CalPERS website.
1732
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-32-
8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
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 short-term and long-term market return expectations. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points.
The expected real rates of return by asset class are as follows:
Assumed Asset
Assets Class Allocation Real Return 1, 2
Global equity - cap-weighted 30.00% 4.54%
Global equity - non-cap-weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed securities 5.00% 0.50%
Investment grade corporates 10.00% 1.56%
High yield 5.00% 2.27%
Emerging market debt 5.00% 2.48%
Private debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage (5.00%) (0.59%)
2 Figures are based on the 2021 Asset Liability Management study. 1 An expected inflation of 2.30% used for this period.
1733
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-33-
8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
Change of Assumptions
There were no assumption changes in 2023. Effective with the June 30, 2021 valuation date (June 30, 2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. In addition, demographic assumptions and the price inflation assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15% for measurement dates June 30, 2017 through June 30, 2021, 7.65% for measurement dates June 30, 2015 through June 30, 2016, and 7.50% for measurement date June 30, 2014.
Discount Rate
The discount rate used to measure the total pension liability for PERF C was 6.90%. 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.
Subsequent Events
There were no subsequent events that would materially affect the results presented in this disclosure.
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.
1734
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-34-
8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
Proportionate Share of Net Pension Liability
The following table shows the District’s proportionate share of the Plan’s net pension liability over the measurement period.
District total District fiduciary District net pension
pension liability net position liability
(a) (b) (c) = (a) - (b)
Balance at: 6/30/2022 (VD) 686,397$ 467,902 $ 218,495 $ Balance at: 6/30/2023 (MD) 728,455 507,786 220,669 Net changes during 2022-23 (42,058)$ (39,884) $ (2,174) $ Valuation date (VD); Measurement date (MD)
The District’s proportion of the net pension liability was determined by CalPERS using the output from the Actuarial Valuation System and the fiduciary net position, as provided in the CalPERS Public Agency Cost-Sharing Allocation Methodology Report, which is a publicly available report that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The District’s proportionate share of the net pension liability for the miscellaneous Plan as of the June 30, 2022 and 2023 measurement dates was as follows:
Proportion - June 30, 2022 0.00467%
Proportion - June 30, 2023 0.00441%
Change - increase (decrease) -0.00026%
1735
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-35-
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 to Changes in the Discount Rate
The following presents the District’s proportionate share of the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 6.9 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 (5.9 percent) or 1 percentage-point higher (7.9 percent) than the current rate:
Discount rate - 1% Current Discount Discount rate - 1%
(5.90%) Rate (6.90%) (7.90%)
Net pension liability 319,190 $ 220,669 $ 139,578 $
Amortization of Deferred Outflows and Deferred Inflows of Resources
Under generally accepted accounting principles, gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time.
The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense.
The amortization period differs depending on the source of the gain or loss:
Difference between projected
and actual earnings
5 year straight-line amortization
All other amounts Straight-line amortization over the average expected remaining services lives of all members
that are provided with benefits (active, inactive and
retired) as of the beginning of the measurement
period
The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the Public Agency Cost-Sharing Multiple-Employer Plan (PERF C).
1736
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-36-
8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
The EARSL for PERF C for the measurement period ending June 30, 2023 is 3.8 years, which was obtained by dividing the total service years of 600,538 (the sum of remaining service lifetimes of the active employees) by 160,073 (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 (Jul y 1, 2022), the District’s net pension liability was $218,495. For the measurement period ending June 30, 2023 (the measurement date), the District incurred a pension expense of $20,161.
As of June 30, 2024, 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 25,651 $ - $ Change of assumptions 13,323 -
Differences between expected and actual experience 11,273 1,749.00 Differences between projected and actual investment earnings 35,728 - Differences between employer’s contributions and proportionate share of contributions 3,626 264.00
Changes in employer’s proportion - 24,954 Total 89,601 $ 26,967 $
1737
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-37-
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 inflow s recognized in the 2022-23 measurement period expense. Contributions subsequent to the measurement date of $25,651 reported with deferred outflows of resources will be recognized as a reduction of the net pension liability in the upcoming fiscal year. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in future pension expense as follows:
Fiscal Deferred
year ended outflows/inflows
June 30, of resources
2025 5,164 $
2026 4,500
2027 26,294
2028 1,025
2029 -
Thereafter -
Total 36,983 $
9) RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters for which the District obtains insurance coverage.
The District is exposed to various risks of loss related to torts; damage to and theft or destruction of assets; errors and omissions; injuries to employees and natural disaster. The District contracted with Golden State Risk Management Authority for liability, property, and crime damage. Policy limits of $50,000,000 per occurrence for general liability. Policy is written on an Occurrence Form and includes Automobile liability coverage, Officers and Board of Trustees Errors and Omissions and Pollution liability coverage. There is no aggregate limit on this coverage. Property coverage is all risk, replacement cost and provides up to $600,000,000 maximum payment per coverage loss. Coverage includes Automobile Physical Damage, Mobile Equipment and Boller and Machinery.
The District has had no significant reduction in insurance coverage from prior years. The District has had no settlements exceed insurance coverage for the past three years.
Worker’s compensation coverage is maintained by paying premiums to Golden State Risk Management Authority. Policy limits match statutory limits on a per occurrence basis and includes Employer Liability Coverage with policy limits of $5,000,000 per occurrence.
1738
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2024
-38-
9) RISK MANAGEMENT (continued)
Liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonable estimated. Liabilities include an amount for claims that have been incurred by not reported (IBNRs). The result of the process to estimate the claims liability is not an exact amount as it depends on many complex factors, such as inflation, changes in legal doctrines, and damage awards. Accordingly, claims are reevaluat ed 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.
10) COMMITMENTS AND CONTINGENCIES
As of June 30, 2024, in the opinion of the District’s Administration, there are no outstanding matters which would have a significant effect on the financial condition of the funds of the District.
1739
REQUIRED SUPPLEMENTARY INFORMATION
1740
Wildomar Cemetery District
Notes to Required Supplementary Information
June 30, 2024
-39-
A. Budgetary Data
The District follows these procedures, in establishing budgetary data reflected in the Required Supplemental Information - Budgetary Schedules:
The Board of Trustees approves each year’s budget prior to the beginning of the new fiscal year.
Public hearings are conducted prior to its adoption by the Board. Supplemental appropriations, were required during the period, are also approved by the Board. In most cases, expenditures may not exceed appropriations at the function level. At fiscal year-end, all operating budget appropriations lapse. All funds of the District legally adopt an annual budget which is on a basis consistent with generally accepted accounting principles (GAAP). The City of Wildomar issues a separate budget document which contains the Cemetery District’s budget.
B. Excess of Expenditures over Appropriations
Materials and services, capital outlay and debt service had expenditures in excess of appropriations in the current fiscal year.
1741
Wildomar Cemetery District
Required Supplementary Information
Budgetary Comparison Schedule
General Fund
For the year ended June 30, 2024
-40-
Budgeted amounts Actual Variance with
Original Final amounts final budget
Budgetary fund balance, July 1 1,042,838$ 1,042,838 $ 1,042,838 $ - $ Resources (inflows):
Property taxes 612,600 747,100 771,584 24,484 Charges for services 116,300 116,400 67,837 (48,563) Investment earnings 5,000 38,600 47,379 8,779 Lease acquisition 100 100 - (100) Amounts available for
appropriations 1,776,838 1,945,038 1,929,638 (15,400) Charges to appropriations (outflows):
Current:
General government 708,200 746,300 619,497 126,803 Materials and services 139,369 136,464 122,434 14,030 Debt service:
Principal 39,657 45,561 32,558 13,003 Interest 674 775 3,251 (2,476) Capital outlay 22,100 25,000 22,852 2,148 Transfers out 186,300 172,400 104,378 68,022 Total charges to appropriations 1,096,300 1,126,500 904,970 221,530 Budgetary fund balance, June 30 680,538$ 818,538 $ 1,024,668 $ 206,130 $
1742
Wildomar Cemetery District
Required Supplementary Information
Schedule of the District’s Proportionate Share of the Net Pension Liability CalPERS Pension Plan
Last Ten Years
As of June 30, 2024
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Proportionate Share Plan Fiduciary
of the Net Pension Net Position as a
Proportionate Share Employer's Liability as a Percentage of the Measurement Net Pension of the Net Pension Covered Percentage of Total Pension date Liability (1) Liability Payroll (2) Covered Payroll Liability 2015 0.00249% 171,037 $ - $ 0.00% 71.00% 2016 0.00226% 195,159 - 0.00% 80.76% 2017 0.00215% 213,644 - 0.00% 66.49% 2018 0.00211% 203,561 - 0.00% 67.69% 2019 0.00204% 208,876 - 0.00% 68.44% 2020 0.00192% 209,178 - 0.00% 68.68% 2021 0.00250% 135,206 - 0.00% 80.14% 2022 0.00189% 218,495 - 0.00% 68.17% 2023 0.00467% 207,223 - 0.00% 69.90% 2024 0.00413% 220,699 - 0.00% 69.70% (2)The District’s plan is still open, how ever does not have any active employees, therefore, no current payroll. (1) Proportion of the collective net pension liability represents the plan's proportion of PERF C, w hich includes both the Miscellaneous and Safety Risk pools excluding the 1959 Survivors Risk Pool.
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Wildomar Cemetery District
Required Supplementary Information
Schedule of Contributions CalPERS Pension Plan
Last Ten Years
(1)
As of June 30, 2024
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Contractually Contributions in
Required Relation to the
Contribution Actuarially Contribution Contributions as a Fiscal (Actuarially Determined Deficiency Employer's Percentage of year Determined) Contribution (Excess) Covered Payroll (1) Covered Payroll 2015 - $ - $ - $ - $ 0.00% 2016 - - - - 0.00% 2017 - - - - 0.00% 2018 - - - - 0.00% 2019 - - - - 0.00% 2020 - - - - 0.00% 2021 - - - - 0.00% 2022 - - - - 0.00% 2023 - - - - 0.00% 2024 - - - - 0.00% The contributions made by the Cemetery District are for the unfudned liabilites and not for current service costs.
Notes to Schedule:
(1)The District’s plan is still open, how ever does not have any active employees, therefore, no current payroll. * Historical information is required only for measurement periods for w hich GASB 68 is applicable. Future years’ information w ill be displayed up to 10 years as information becomes available.
Changes in Benefit Terms: There were no changes to benefit terms that applied to all members of the Public Agency Pool. Additionally, the figures above do not include any liability impact that may have resulted from Golden Handshakes that occurred after the June 30, 2021 valuation date, unless the liability impact is deemed to be material to the Public Agency Pool.
Changes in Assumptions: Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.There were no assumption changes for 2021. For 2020, the Plan adopted a new amortization policy effective with the 2019 actuarial valuation. The new amortization policy shortens the period over which actuarial gains and losses are amortized from 30 years to 20 years with the payments computed as a level dollar amount. In addition, the new policy does not utilize a five-year ramp-up and ramp-down on UAL bases attributable to assumption changes and non-investment gains/losses. The new policy also d oes 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% to 7.15%. In 2016, there were no changes in the discount rate. In 2015, amounts reported reflect an adjustment of the discount rate from
7.5% (net of administrative expense) to 7.65% (without a reduction for pension plan administrative expense). In 2014, amounts reported were based on the 7.5% discount rate.
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SUPPLEMENTARY INFORMATION
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Wildomar Cemetery District
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual - Capital Projects Fund
For the year Ended June 30, 2024
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Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary fund balance, July 1 16,107$ 16,107 $ 16,107 $ - $ Resources (inflows):
Investment earnings - 100 153 53 Transfers in 100,000 20,000 20,391 391 Amounts available for
appropriations 116,107 36,207 36,651 444 Charges to appropriations (outflows):
Current:
Materials and services - - 51 (51) Capital outlay 700,000 100,000 20,340 79,660 Total charges to appropriations 700,000 100,000 20,391 79,609 Budgetary fund balance, June 30 (583,893)$ (63,793) $ 16,260 $ 80,053 $
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Wildomar Cemetery District
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual - Endowment Fund
For the year ended June 30, 2024
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Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary fund balance, July 1 423,267$ 423,267 $ 423,267 $ - $ Resources (inflows):
Charges for services 48,000 48,000 37,754 (10,246) Investment earnings 4,000 21,500 22,868 1,368 Amounts available for
appropriations 475,267 492,767 483,889 (8,878) Budgetary fund balance, June 30 475,267$ 492,767 $ 483,889 $ (8,878) $
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735 E. Carneg ie Dr . Suit e I 00
San Bernardino . CA 92408
909 889 0871 T
909 889 5361 F
ramscpa . net
PARTNERS
Scott W Manno. CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir. CPA. MBA. CGMA
Jenny W. Liu. CPA, MST
Ga,·denya Duran, CPA, CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle. CPA. MST (Partne, Emeritus)
Te, ry P Shea, CPA (Panner Emenws)
MANAGERS/ STAFF
Seong-Hyea Lee. CPA. MBA
Evelyn Morenlin-Barcena. CPA
Vernnica Hernandez, CPA
Laura A1v1zu. CPA
John Maldonado, CPA, MSA
Julia Rodriguez Fuentes. CPA, MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
Mornca Wysock,, CPA
Jacob Weatherb,e. CPA, MSA
Bolim Han. CPA. MAcc
A nny Gonzalez, CPA
MEMBERS
Amencan lnsutuce of
Certified Public Accountants
PCPS The A/CPA Alliance
(01 CPA Fi,ms
Governmental Audit
Q11C1/1ty Cenre,
Califot nia Society of
Certified Public Accountants
•
Proud Member of
AlliottGlobalAlliance~
ROGERS , ANDERSON , MALODY & SCOTT , LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STAB ILITY . ACCURACY. TRUST.
-45-
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 Wildomar Cemetery District (the District), a
component unit of the City of Wildomar, as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s financial statements, and have issued our report thereon dated January 7, 2025.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements we considered the District’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 District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’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.
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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.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’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 District’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 District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
San Bernardino, California
January 7, 2025
1749
735 E. Carneg ie Dr . Suit e I 00
San Bernardino . CA 92408
909 889 0871 T
909 889 5361 F
ramscpa . net
PARTNERS
Scott W Manno. CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir. CPA. MBA. CGMA
Jenny W. Liu. CPA, MST
Ga,·denya Duran, CPA, CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle. CPA. MST (Partne, Emeritus)
Te, ry P Shea, CPA (Panner Emenws)
MANAGERS/ STAFF
Seong-Hyea Lee. CPA. MBA
Evelyn Morenlin-Barcena. CPA
Vernnica Hernandez, CPA
Laura A1v1zu. CPA
John Maldonado, CPA, MSA
Julia Rodriguez Fuentes. CPA, MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
Mornca Wysock,, CPA
Jacob Weatherb,e. CPA, MSA
Bolim Han. CPA. MAcc
A nny Gonzalez, CPA
MEMBERS
Amencan lnsutuce of
Certified Public Accountants
PCPS The A/CPA Alliance
(01 CPA Fi,ms
Governmental Audit
Q11C1/1ty Cenre,
Califot nia Society of
Certified Public Accountants
•
Proud Member of
AlliottGlobalAlliance~
ROGERS , ANDERSON , MALODY & SCOTT , LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STAB ILITY . ACCURACY. TRUST.
-1-
January 7, 2025
President and Board of Trustees
Wildomar Cemetary District
Wildomar, California
We have audited the financial statements of the Wildomar Cemetery District (the District) as of and for the year ended June 30, 2024, and have issued our report thereon dated January 7, 2025. 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 6, 2024, 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 fr ee of material misstatement. An audit of financial statements includes consideration of the system of internal control over financial reporting as a basis fo r 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 system of internal control of the entity solely fo r the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.
We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.
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Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.
Compliance with All Ethics Requirements Regarding Independence
The engagement team, others in our firm, as appropr iate, and our firm have complied with all relevant ethical requirements regarding independence.
We have evaluated whether certain nonattest services performed by our firm during the audit have created a significant threat to our independence in relation to the entity. We have i dentified a threat to our independence (preparation of the entity’s financial st atements, creating a self-review threat) that if not reduced to an acceptable level, would impair our i ndependence. In order to reduce the threat to an acceptable level, we have applied the following safeguard:
Prior to the issuance of the entity’s financial statements, another partner or manager, independent of the engagement, will review the financial statements.
Significant Risks Identified
We have identified the possibility of the following significant risks:
Management's override of internal c ontrols 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 – Revenue recognition is a generally accepted accounting principle that refers to the conditions under which an entity can recognize a transaction as revenue. Auditing standards indicate that recognizing revenue is a presumed fr aud risk and usually classified as a significant risk in most audits.
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 Entity’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 entity is included in Note 1 to the financial statements. The Town adopted GASB Statement No. 100, Accounting Changes and Error Corrections during 2024. 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 unus ual 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.
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Significant Accounting Estimates and Related Disclosures
Accounting estimates and related disclosures 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.
The most sensitive accounting estimates affecting the entity’s financial statements are:
Management’s estimate of the net pension liab ility and related deferred inflows and outflows of resources are based on actuarial reports 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 basic financial statements taken as a whole and in relation to the applicable opinion units.
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 entity’s financial statements relate to:
The disclosure of net pension liability and related deferred inflows and outflows of resources in the basic financial statements is based on actuarial assumptions. Actual future liabilities and actuarial deferred inflows and outflows may vary from disclosed estimates.
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing wi th 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 aud it, other than those that we belie ve are trivial, and communicate them to the appropriate level of management. Furthe r, professional standards require us to also communicate the effect of uncorrect ed 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.
There were no uncorrected misstatements noted.
In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attenti on of management as a result of our audit procedures. None of the misstatements identified by us as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole or applicable opinion unit.
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 entity’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.
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Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated January 7, 2025.
Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.
Other Significant Matters, Findings, or Issues
In the normal course of our professional associatio n with the entity, we generally discuss a variety of matters, including the application of accounting prin ciples and auditing standards, significant events or transactions that occurred during the year, operati ng 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 entity’s auditors.
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 wi th the information, or m anner of its presentation, appearing in the financial statements.
This report is intended solely for the information an d use of the President and Board of Trustees and management of the entity and is not intended to be and should not be used by anyone other than these specified parties.
Very truly yours,
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CITY OF WILDOMAR
MEETING (CCR)
CONSENT CALENDAR
Agenda Staff Report # 4.4
Meeting Date: January 15, 2025
SUBJECT:
2025 Schedule for Removal of Flowers and Specialty Items SUBMITTED BY:
Annelle Rosales, Administrative Assistant II
PREPARED BY:
Annelle Rosales, Administrative Assistant II
ACTION:
Receive and file.
SUMMARY:
The proposed schedule sets the dates for removing decorations and lawn ornaments that are not compliant with the Flower and Marker Policy.
BACKGROUND:
The Wildomar Cemetery Flower and Marker Policy is a standard the Board of Trustees set.
The policy states that only fresh-cut flowers are allowed. The setting of artificial flowers and miscellaneous items detract form the natural pristine of the Cemetery. This policy is presented to the family for signature.
DISCUSSION:
The presented schedule states that, rather than being removed weekly, staff will remove items not on the policy every second and fourth Wednesday of the month.
FISCAL IMPACT:
None.
ATTACHMENTS:
Item Removal Schedule_2025 ENG.pdf
Item Removal Schedule_2025 SPN.pdf
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FLOWER AND MARKER POLICIES
The setting of artificial flowers and miscellaneous items, such as pinwheels, wind chimes, lawn ornaments, etc., detract from the natural pristine setting that the Wildomar Cemetery strives to maintain.
None of the above is allowed: Fresh flowers only.
ATTENTION
Starting Wednesday, January 22, 2025, all items that are not compliant with the Flower and Marker Policy will be removed every 2nd and 4th Wednesday of the month.
2025 ITEM REMOVAL SCHEDULE
January 22
February 12, 26
March 12, 26
April 9, 23
May 14, 28
June 11, 25
July 9, 23
August 13, 27
September 10, 24
October 8, 22
November 12, 26
December 10
If you have any questions, please feel free to contact the Cemetery Office at (951) 678-2451
WILDOMAR CEMETERY DISTRICT
21400 Palomar Street, P.O. Box 82
Wildomar, CA. 92595
(951) 678-2451
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POLÍTICAS DE FLORES Y LÁPIDA
El entorno de flores artificiales y artículos misceláneos, como molinetes, campanas de viento, adornos para el jardín, etc., le quita valor al entorno natural prístino que el cementerio de Wildomar se esfuerza por mantener.
Ninguno de los anteriores está permitido: Solo flores frescas.
ATENCIÓN
A partir del miércoles 22 de enero de 2025 todos los artículos que no sean que cumplan con la Política de flores y lápidas se eliminarán cada segundo y cuarto miércoles del mes.
CALENDARIO DE ELIMINACIÓN DE ARTÍCULOS 2025
Enero 22
Febrero 12, 26
Marzo 12, 26
Abril 9, 23
Mayo 14, 28
Junio 11, 25
Julio 9, 23
Agosto 13, 27
Septiembre 10, 24
Octubre 8, 22
Noviembre 12, 26
Diciembre 10
Si tiene alguna pregunta, no dude en ponerse en contacto con el Oficina del cementerio al (951) 678-2451
WILDOMAR CEMETERY DISTRICT
21400 Palomar Street, P.O. Box 82
Wildomar, CA. 92595
(951) 678-2451
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