BUENA PARK CITY COUNCIL REGULAR MEETING TUESDAY, FEBRUARY 10, P.M. PASTOR MARK BAUMBACH, MESSIAH LUTHERAN CHURCH

Transcription

1 AGENDA BUENA PARK CITY COUNCIL REGULAR MEETING TUESDAY, FEBRUARY 10, P.M. COUNCIL CHAMBER 6650 BEACH BOULEVARD BUENA PARK, CALIFORNIA CALL TO ORDER 5 P.M. ROLL CALL COUNCIL MEMBER STEVE BERRY COUNCIL MEMBER ELIZABETH SWIFT COUNCIL MEMBER VIRGINIA VAUGHN MAYOR PRO TEM FRED R. SMITH MAYOR ARTHUR C. BROWN INVOCATION PASTOR MARK BAUMBACH, MESSIAH LUTHERAN CHURCH PLEDGE OF ALLEGIANCE JAY SALTZBERG, PLANNING MANAGER PRESENTATIONS INTRODUCTION OF NEW POLICE OFFICERS BY POLICE CHIEF COREY SIANEZ Our core values are excellence, communication, teamwork, commitment, respect, and integrity. This agenda contains a brief general description of each item to be considered. The detailed staff reports and supporting documents are available for review and copying in the City Clerk s office. The City Council and Agency Board are prohibited from discussing or taking action on any item which is not included in this agenda, except as otherwise provided by law. The order of business as it appears on this agenda may be modified by City Council. Any person with an impairment pursuant to the Americans with Disability Act who needs special accommodations should call the City Clerk at 714/ Please turn off all cell phones when the meeting is in session. City Council Meeting of February 10, PM Page 1

2 Agenda February 10, 2015 Page 2 PUBLIC COMMENT FOR ITEMS ON THE AGENDA Any member of the public may speak on any item on the agenda at the time the item is considered. Public comment will be taken following the staff report for that item and prior to the City Council vote. Those wishing to speak are asked to complete a speaker identification form located at the council chamber entrance and hand it to the city clerk. The speaker form assists the Mayor in ensuring all persons wishing to speak are recognized. The speaker s name will be called at the time the item is heard. If comments do not relate to a specific agenda item, they will be taken during Oral Communications. Speakers are limited to no more than five minutes each. ORAL COMMUNICATIONS FOR ITEMS NOT ON THE AGENDA The public may at this time speak regarding any city-related issue. Any person desiring to speak should complete a speaker s identification form located at the council chamber entrance and hand it to the city clerk. State law prohibits the City Council from discussing items that are not on the agenda, but the City Council may ask clarifying questions, ask staff to follow-up, or provide other direction. Speakers are limited to no more than five minutes each. The maximum time allotted for this Oral Communications portion of the meeting is 45 minutes, and the Mayor may limit the length of comments due to the number of persons wishing to speak. CONSENT CALENDAR NOTICE The items listed under the Council Consent Calendar are considered routine business and will be voted on together by one motion unless a Council Member requests separate action. At this time the City Council or public may ask to speak on any item on the Consent Calendar. CONSENT CALENDAR (1-3) 1. APPROVAL OF MINUTES Meetings of January 27, 2015, (12 p.m.), January 27, 2015, (4 p.m.) and January 27, 2015, (5 p.m.). Recommended Action: Approve. 2. RESOLUTIONS APPROVING CLAIMS AND DEMANDS Recommended Action: Adopt resolutions. City Council Meeting of February 10, PM Page 2

3 Agenda February 10, 2015 Page 3 3. AGREEMENT WITH THE CALIFORNIA HIGHWAY PATROL (CHP) TO PRESENT THE EVERY 15 MINUTES PROGRAM AT BUENA PARK HIGH SCHOOL TO PROMOTE DRUNK DRIVING AWARENESS Purpose: To approve an agreement with the CHP to present the Every 15 Minutes program at the Buena Park High School to inform high school students about the dangers of drunk driving. Recommended Action: 1) Approve an agreement with the California Highway Patrol (CHP) to present the Every 15 Minutes program at Buena Park High School to promote drunk driving awareness; 2) Authorize the Police Chief to execute the agreement; and 3) Approve a budgetary action in an amount not to exceed $9, END OF CONSENT CALENDAR NEW BUSINESS (4-10) 4. COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) FOR THE YEAR ENDED JUNE 30, 2014 Staff report by Sung Hyun, Director of Finance Purpose: To receive and file the Comprehensive Annual Financial Report (CAFR). Recommended Action: 1) Receive and file the Comprehensive Annual Financial Report (CAFR) for the year ended June 30, SPECIAL REPORT PURSUANT TO ELECTION CODE SECTION 9212 ON THE BUENA PARK OPEN SPACE AND PARK PRESERVATION INITIATIVE Staff report by Joel Rosen, Director of Community Development Purpose: To consider this Council-requested Special Report regarding the Buena Park Open Space and Park Preservation Initiative prior to adopting the Initiative or calling for a Special Election. Recommended Action: 1) Receive and file report. City Council Meeting of February 10, PM Page 3

4 Agenda February 10, 2015 Page 4 6. BUENA PARK OPEN SPACE AND PARK PRESERVATION INITIATIVE ADOPT THE INITIATIVE ORDINANCE OR CALL A SPECIAL ELECTION Staff report by Shalice Tilton, City Clerk Purpose: To adopt the initiative ordinance entitled the Buena Park Open Space and Park Preservation Initiative or call a special election to be held May 19, 2015, to submit the initiative to a vote of the people. Recommended Action: 1) Pursuant to Elections Code 9214, do one of the following: Option A: Adopt the initiative ordinance entitled the Buena Park Open Space and Park Preservation Initiative, without alteration, to take effect immediately; or Option B: Take the following action to call a special election, to be held no earlier than 88 days and no later than 103 days, at which the initiative ordinance, without alteration, shall be submitted to a vote of the voters of the city: i. Adopt a resolution calling a special election to be held May 19, 2015, by all-mailed ballot using services of the County Registrar of Voters; ii. Adopt a resolution setting priorities for arguments and directing the City Attorney to prepare an impartial analysis; iii. Adopt a resolution authorizing rebuttals to direct arguments; iv. Appropriate funds from General Fund reserves to the City Clerk Professional Services Account No in the amount of $133,500 for election services. 7. CONTRACT WITH MICON CONSTRUCTION, INC. FOR THE SAN ANTONIO PARK PLAYGROUND EQUIPMENT PROJECT Staff report by Nabil S. Henein, Interim Assistant City Engineer Purpose: To approve plans and specifications and to hire a contractor for the San Antonio Park Playground Equipment Project. Recommended Action: 1) Adopt a resolution approving plans and specifications; 2) Award a contract to Micon Construction, Inc. in the amount of $88,514 for the San Antonio Park Playground Equipment Project; 3) Authorize contingency funds in the amount of $10,000 in the same purchase order; and 4) Authorize the City Manager and the City Clerk to execute the contract. City Council Meeting of February 10, PM Page 4

5 Agenda February 10, 2015 Page 5 8. REJECTION OF ALL BIDS FOR THE CONSTRUCTION OF THE FIRE STATION NO. 63 STORAGE BUILDING AND REVISION OF PROJECT SCOPE Staff report by Jeff Townsend, Associate Engineer Purpose: To reject all bids, change the scope of work, and advertise for bids for the construction of the new Fire Station No. 63 Storage Building Project. Recommended Action: 1) Reject all bids and change the scope of the project; and 2) Authorize the City Clerk to advertise for bids. 9. CONTRACT WITH PALP, INC. DBA EXCEL PAVING COMPANY FOR THE FIRESTONE BOULEVARD AND KNOTT AVENUE I-5 WIDENING WATER MAIN RELOCATION PROJECT Staff report by Jeff Townsend, Associate Engineer Purpose: To approve plans and specifications and to hire a contractor for the Firestone Blvd. and Knott Ave. I-5 Widening Water Main Relocation Project. Recommended Action: 1) Adopt a resolution approving plans and specifications; 2) Award a contract to Palp, Inc. dba Excel Paving Company in the amount of $104,997 for the Firestone Blvd. and Knott Ave. I-5 Widening Water Main Relocation Project; 3) Authorize contingency funds in the amount of $11,000 in the same purchase order; and 4) Authorize the City Manager and the City Clerk to execute the contract. 10. RESOLUTION TO APPROVE A RED CURB ON THE EAST SIDE OF WESTERN AVENUE IN THE VICINITY OF FILLMORE DRIVE AND JACKSON WAY Staff report by Dennis D. Barnes, Traffic and Transportation Manager Purpose: To address safety issues and sight distance concerns on the east side of Western Avenue in the vicinity of Fillmore Drive and Jackson Way. Recommended Action: 1) Adopt a resolution to establish a no parking zone on the east side of Western Avenue in the vicinity of Fillmore Drive and Jackson Way to address safety concerns. MAYOR/CITY COUNCIL REPORTS CITY MANAGER REPORT City Council Meeting of February 10, PM Page 5

6 Agenda February 10, 2015 Page 6 STUDY SESSION (11-21) (Adjourn to Conference Room) 11. DISCUSSION AND DIRECTION REGARDING A CITY AGREEMENT WITH BUENA PARK SCHOOL DISTRICT (BPSD) AND CENTRALIA SCHOOL DISTRICT (CSD) FOR USE OF SCHOOL FIELDS Staff report by Margaret Riley, Director of Community Services 12. DISCUSSION AND DECISION REGARDING SUPPLEMENTAL FUNDING TO COMMUNITY SENIORSERV FOR THE ADULT DAY CARE CENTER (BPADC) Staff report by Margaret Riley, Director of Community Services 13. AMENDMENT TO JOINT AGREEMENT FOR THE OPERATION, MAINTENANCE AND FINANCIAL MANAGEMENT OF THE ORANGE COUNTY 800 MHz COUNTYWIDE COORDINATED COMMUNICATION SYSTEM Staff report by Aaron France, Assistant to the City Manager Purpose: To reaffirm the City s commitment for the implementation and funding obligations associated with the CCCS project. Recommended Action: 1) Approve the Amendment to Joint Agreement of the Orange County 800 MHz Countywide Coordinated Communication System; 2) Authorize the City Manager and City Attorney to make any necessary, non-monetary changes to the agreement; and 3) Authorize the City Manager and City Clerk to execute the amended agreement. 14. DISCUSSION AND DIRECTION REGARDING MODIFICATIONS TO CONDITIONAL USE PERMIT (CUP) TERMS AND CONDITIONS Staff report by Joel Rosen, Director of Community Development 15. DISCUSSION AND DIRECTION REGARDING UNFRIENDLY BUS BENCHES Discussion requested by City Council. 16. DISCUSSION AND DIRECTION REGARDING SINGLE-MEMBER VOTING DISTRICTS NUMBER OF DISTRICTS AND OPTION FOR AN AT-LARGE MAYOR Staff report by Shalice Tilton, City Clerk 17. DISCUSSION AND DECISION REGARDING THE FORMATION OF A BUSINESS ADVISORY COMMITTEE Staff report by Scott Riordan, Economic Development Manager City Council Meeting of February 10, PM Page 6

7 Agenda February 10, 2015 Page CITY COUNCIL CALENDAR a. Scheduling dates for future City Council meetings. b. Identifying items for future discussion. 19. CITY COUNCIL REPORT 20. CITY MANAGER REPORT 21. COMMISSION/COMMITTEE APPOINTMENTS/REMOVALS ADJOURNMENT - to February 24, 2015, at 3:30 p.m. City Council Meeting of February 10, PM Page 7

8 Item 01 MINUTES OF AN ADJOURNED MEETING OF BUENA PARK CITY COUNCIL HELD JANUARY 27, 2015 Vol. 45 Pg. 143 CALL TO ORDER The City Council met in an adjourned session on Tuesday, January 27, 2015, at 12 p.m. at the Knott s Berry Farm Hotel, O Neill Room - 2nd Floor, 7675 Crescent Avenue, Buena Park, California, Mayor Brown presiding. ROLL CALL PRESENT: ABSENT: Berry, Smith, Swift, Vaughn, Brown None Also present were: Jim Vanderpool, City Manager; and Shalice Tilton, City Clerk ORAL COMMUNICATIONS Mayor Brown announced the public may at this time address the members of the City Council on any matters within the jurisdiction of the City Council. There being none, Mayor Brown closed the oral communications STRATEGIC PLAN UPDATE The City Council reviewed its vision for the City and received a written report on the status of the Strategic Plan for The goals of the Strategic Plan are: PUBLIC SAFETY The City is committed to enhancing public safety and security by providing effective and efficient law enforcement to promote public trust and confidence. GOAL 1: RESPONSE TIME Assisting the community in a timely manner GOAL 2: CRIME PREVENTION Ensuring the Buena Park community is a safer place for all those that live, work, play, and learn in the City GOAL 3: DISASTER PREPAREDNESS Preparing our community for the unknown and having an action plan GOAL 4: OUTREACH Interacting more effectively with our community GOAL 5: GRAFFITI REMOVAL Promoting a graffiti-free city ECONOMIC DEVELOPMENT The City seeks to creatively allocate resources and entrepreneurship in a way that has a positive effect on the level of business activity, employment, and fiscal stability. GOAL 1: BUSINESS RETENTION & ATTRACTION Maintaining strong relationships with our business community and encouraging businesses to locate in the City GOAL 2: TOURISM Marketing the Buena Park Destination - Where Fun Finds You! City Council Meeting of February 10, PM Page 8

9 City Council Minutes January 27, 2015 Vol. 45 Pg. 144 Item 01 GOAL 3: HOUSING Ensuring quality affordable housing to all demographic levels GOAL 4: JOBS Creating and maintaining jobs within our community COMMUNITY SERVICES The City is committed to leisure services that promote a healthy lifestyle, both physically and mentally, and to preserve and protect a desirable park system. GOAL 1: LEISURE SERVICES Giving residents varied ways to engage and improve their well-being GOAL 2: PARK SYSTEM MANAGEMENT Providing for well-managed and maintained park system GOAL 3: CULTURAL SERVICES Promoting cultural and fine arts events within the community RESPONSIVE GOVERNMENT The City strives to be transparent in its operations and provide excellent customer service beyond expectations to its residents, businesses, and visitors. GOAL 1: TRANSPARENCY & ACCESSIBILITY Providing service and information to all GOAL 2: COMMUNICATION & OPENNESS Informing our community of events and discussions affecting them GOAL 3: COMMUNITY ENGAGEMENT Encouraging feedback from our customers on performance COMMUNITY DEVELOPMENT The City utilizes quality planning principles consistent with its General Plan in order to meet the needs of a growing and dynamic community. GOAL 1: GENERAL PLAN IMPLEMENTATION Implementing the framework for City revitalization and development GOAL 2: COMMUNITY PRESERVATION AND ENHANCEMENT Improving and maintaining the City s housing, commercial and industrial areas GOAL 3: HISTORICAL PRESERVATION Honoring the history of Buena Park for future generations HUMAN RESOURCES / STAFFING The City looks to develop and retain its high performing workforce while attracting exceptional new employees in order to maximize productivity and efficiency. GOAL 1: EMPLOYEE ATTRACTION AND RETENTION Ensuring that each department is staffed with quality employees who provide excellent service to our customers GOAL 2: EMPLOYEE TRAINING AND DEVELOPMENT Improving professional and personal skills with the goal of enhancing service to the public GOAL 3: EMPLOYEE COMPENSATION AND BENEFITS Offering competitive pay and benefits packages in an effort to attract, incentivize, and retain quality employees within responsible budget parameters City Council Meeting of February 10, PM Page 9

10 City Council Minutes January 27, 2015 Vol. 45 Pg. 145 Item 01 GOAL 4: EMPLOYEE SAFETY AND RISK MANAGEMENT Providing a safe work environment for all employees by mitigating risk through education, training, and incentives FISCAL STABILITY The City seeks fiscal stability and financial growth to provide quality services. GOAL 1: FUTURE LIABILITY Maintaining long-term financial health through continued efforts GOAL 2: CITY RESERVE Preparing today for an uncertain tomorrow GOAL 3: BALANCED BUDGET Meeting the needs of the community within economic restraints INFRASTRUCTURE The City works to effectively maintain its facilities and seeks opportunities for expansion to provide core and desirable services. GOAL 1: FACILITIES Providing quality community facilities that best serve the public GOAL 2: PARKWAYS & MEDIANS Beautifying the greenery along our streets GOAL 3: TRAFFIC SIGNALS Ensuring safety and efficiency through a coordinated effort GOAL 4: STREETS/SIDEWALKS/CURBS/GUTTERS Planning, building, and maintaining efficient public right-of-ways WATER The City provides a clean and reliable water supply distributed through a well-planned and wellmaintained water system. GOAL 1: QUALITY Delivering the best product to our water customers GOAL 2: SYSTEM RELIABILITY Ensuring delivery with minimal interruption by proactive construction and management GOAL 3: SUPPLY PROTECTION Developing and expanding our ability to provide and manage water resources ADJOURNMENT There being no further business, Mayor Brown adjourned the meeting at 3:45 p.m. to 4 p.m. in the Council Chamber, 6650 Beach Boulevard, Buena Park. ATTEST: Mayor City Clerk City Council Meeting of February 10, PM Page 10

11 Item 01 MINUTES OF AN ADJOURNED MEETING OF BUENA PARK CITY COUNCIL HELD JANUARY 27, 2015 Vol. 45 Pg. 146 CALL TO ORDER The City Council met in an adjourned session on Tuesday, January 27, 2015, at 4 p.m. in the Council Chamber, 6650 Beach Boulevard, Buena Park, California, Mayor Brown presiding. ROLL CALL PRESENT: ABSENT: Berry, Smith, Swift, Vaughn, Brown None Also present were: Jim Vanderpool, City Manager; and Shalice Tilton, City Clerk ORAL COMMUNICATIONS Mayor Brown announced the public may at this time address the members of the City Council on any matters within the jurisdiction of the City Council. There being none, Mayor Brown closed the oral communications. CLOSED SESSION Mayor Brown stated the need for a closed session as scheduled and ordered the meeting into closed session in the City Council Conference Room. 1. CONFERENCE WITH LABOR NEGOTIATOR Pursuant to Gov. Code Section Agency Negotiator: Eddie Fenton, Director of Human Resources & Risk Management Employee Organization: Buena Park Technical Office Professional Association, Buena Park Police Association, Buena Park Police Management Association, Buena Park Management, Buena Park City Employees Association 2. PUBLIC EMPLOYEE PERFORMANCE EVALUATION (Pursuant to Gov. Code Section 54957) Title: City Manager RECESS Mayor Brown recessed the meeting at 5 p.m. The meeting was reconvened at 6:40 p.m. 3. PUBLIC EMPLOYEE PERFORMANCE EVALUATION (Pursuant to Gov. Code Section 54957) Title: City Attorney 4. PUBLIC EMPLOYEE PERFORMANCE EVALUATION (Pursuant to Gov. Code Section 54957) Title: City Clerk Mayor Brown reconvened the meeting in open session and announced that no reportable action was taken. ADJOURNMENT There being no further business, Mayor Brown adjourned the meeting at 8:20 p.m. ATTEST: Mayor City Clerk City Council Meeting of February 10, PM Page 11

12 Item 01 MINUTES OF CITY COUNCIL MEETING OF THE CITY OF BUENA PARK HELD JANUARY 27, 2015, 5 P.M. (Minutes to be provided.) City Council Meeting of February 10, PM Page 12

13 Item 02 RESOLUTION NO RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, ALLOWING CERTAIN CLAIMS AND DEMANDS IN THE SUM OF $11, DEMAND NOS THROUGH NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUENA PARK DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1: That in accordance with Section of the Government Code, the Director of Finance or his designated representative hereby certify to the accuracy of the following demands and to the availability of funds for payment thereof. Director of Finance SECTION 2: That claims and demands Nos through in the sum of $11, set forth on the 1-page register attached to this resolution and made a part hereof have been audited as required by law and are hereby allowed as set forth. PASSED AND ADOPTED this day of 2015 by the following called vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: Mayor City Clerk City Council Meeting of February 10, PM Page 13

14 Item 02 RESOLUTION NO. Page 2 I hereby certify that the foregoing Resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park held this day of City Clerk City Council Meeting of February 10, PM Page 14

15 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 1 DATE: 01/22/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:06:29 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /22/ BP PD SWAT TEAM 73 DED:1101 SWAT /22/ BUENA PARK POLICE ASSOCI 73 DED:1100 POLICE DUE , /22/ CALPERS LONG TERM CARE P 73 DED:0875 PERS LTC /22/ COLONIAL SUPPLEMENTAL IN 73 DED:0843 COLONIAL /22/ COLONIAL SUPPLEMENTAL IN 73 DED:0844 COLONIAL /22/ COLONIAL SUPPLEMENTAL IN 73 DED:0871 COL CANCER TOTAL CHECK /22/ FRANCHISE TAX BOARD 73 DED:0071 MISC /22/ OTILIA MARTINEZ 73 DED:0053 MISC /22/ NATIONAL PAYMENT CENTER 73 DED:0076 MISC /22/ UNITED STATES TREASURY 73 DED:0073 MISC /22/ UNITED STATES TREASURY 73 DED:0070 MISC /22/ UNITED WAY OF ORANGE COU 73 DED:1000 UNI WAY /22/ US BANKRUPTCY COURT 73 DED:0084 BANK COURT TOTAL CASH ACCOUNT , TOTAL FUND , TOTAL REPORT , City Council Meeting of February 10, PM Page 15

16 Item 02 RESOLUTION NO RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, ALLOWING CERTAIN CLAIMS AND DEMANDS IN THE SUM OF $1,234, DEMAND NOS THROUGH CANCELLED NOS AND VOIDS SEE ATTACHED LIST NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUENA PARK DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1: That in accordance with Section of the Government Code, the Director of Finance or his designated representative hereby certify to the accuracy of the following demands and to the availability of funds for payment thereof. Director of Finance SECTION 2: That claims and demands Nos through in the sum of $1,234, set forth on the 22-page register attached to this resolution and made a part hereof have been audited as required by law and are hereby allowed as set forth. PASSED AND ADOPTED this day of 2015 by the following called vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: Mayor City Clerk City Council Meeting of February 10, PM Page 16

17 Item 02 RESOLUTION NO. Page 2 I hereby certify that the foregoing Resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park held this day of City Clerk City Council Meeting of February 10, PM Page 17

18 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 1 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT V 01/14/ HAHN & BOWERSOCK INC PROF SVC/TRANSCRIPT V 01/14/ HAHN & BOWERSOCK INC PROF SVC/TRANSCRIPTS TOTAL CHECK V 01/14/ STARLIGHT SURVEYING, INC BOY/GIRL CLUB SURVEY , /28/ A ONE TRANSMISSION SERVI REPAIR PARTS /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC City Council Meeting of February 10, PM Page 18

19 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 2 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T /DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC /28/ A T & T DEC TOTAL CHECK , /28/ A T & T /28/ A T & T BUSINESS SERVICE /JAN /28/ A T & T MOBILITY X /28/ A T & T MOBILITY X /28/ A T & T MOBILITY X /28/ A T & T MOBILITY TOTAL CHECK /28/ ROSE ABREGO REF BSKETBAL# /28/ ADMINSURE INC WKS COMP/FEB , /28/ ADRENALINE SPORTS AMANGE 11 RF#E /SANTA HUS , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT City Council Meeting of February 10, PM Page 19

20 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 3 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT City Council Meeting of February 10, PM Page 20

21 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 4 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIG MT/AUG , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , /28/ AEGIS ITS, INC TRAFFIC SIGNAL MAINT , TOTAL CHECK , /28/ AIRGAS SAFETY INC 11 STOCK SAFETY MASKS /28/ AIRWAVE COMMUNICATIONS E INSTALL PD VEH EQUIP , /28/ DARSHINI AITHAL EXERCIS 1/13,16,20/ /28/ ALBERT GROVER & ASSOCIAT CONSULTING/NOV /28/ ALBERTSONS LLC EVENT SUPPLIES /28/ ALBERTSONS LLC BINGO SUPPLIES TOTAL CHECK /28/ ALLBRITE CAR CARE 11 STOCK JANITORIAL /28/ AMERICAN RENTALS, INC EQUIP. RENTAL /28/ APPLE INC OFFICE SUPPLIES /28/ APWA TWO RECRUITMENT ADS /28/ AQUA METRIC INC. 11 STOCK WATER METERS , /28/ ASCAP MUSIC LIC FEE/ City Council Meeting of February 10, PM Page 21

22 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 5 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ ASSOC. OF CA CITIES ORAN FRED SMITH CF 1/29/ /28/ ASSOC. OF CA CITIES ORAN SHALICE TILTON1/29/ TOTAL CHECK /28/ ATKINSON ANDELSON LOYA R REG/A.BURNETT LAW CF /28/ AUTO PERFECTIONS INC COLLISION REPAIRS , /28/ AUTO PERFECTIONS INC COLLISION REPAIRS , TOTAL CHECK , /28/ AMERICAN WATER WORKS ASS MBERSHIP/F.GUTIERREZ /28/ B & K ELECTRIC WHOLESALE PEAK PARK MAINT /28/ B & K ELECTRIC WHOLESALE PEAK PARK MAINT /28/ B & K ELECTRIC WHOLESALE ELECTRICAL REPAIRS /28/ B & K ELECTRIC WHOLESALE PARK ALARM MAINT TOTAL CHECK /28/ BAILEY, STACEY 52 UB REFUND /28/ BARNES UPHOLSTERY INC UPHOLSTERY REPAIRS /28/ BARR & CLARK ENVIRONMENT LBP/8131 TAYLOR/SOLOR /28/ BARR & CLARK ENVIRONMENT LBP/7452 ELCAMPO/SPAL /28/ BARR & CLARK ENVIRONMENT LBP/8131 TAYLOR/SOLOR /28/ BARR & CLARK ENVIRONMENT LBP INSP/7536 EL CAPI TOTAL CHECK , /28/ BEACH & LA MIRADA CAR WA CAR WASHES /28/ BEE REMOVERS CORP PEST REMOVAL SVCS /28/ BILL S BODY WORKS COLLISION REPAIRS /28/ BOYS & GIRLS CLUB OF BUE REIMB/DEC /28/ MANHATTAN STITCHING COMP YOUTH B BALL SHIRTS , /28/ MANHATTAN STITCHING COMP YOUTH B BALL SHIRTS TOTAL CHECK , /28/ BRINK S INCORPORATED 11 SERVICE FOR DEC /28/ QUICK SERVICE TOWING, IN LABOR CHG/TIRE CHANGE /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES , /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES , /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES City Council Meeting of February 10, PM Page 22

23 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 6 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITORIAL SERVICES /28/ BUDGET JANITORIAL, INC JANITOR/DEC , TOTAL CHECK , /28/ BUENA PARK COORDINATING REIMBURSEMENT , /28/ BUENA PARK LOCK & KEY SH VEH. KEYS /28/ BUENA PARK PLAQUE & TROP RIBBONS/ART SHOWS /28/ BUENA PARK PLAQUE & TROP BADGE W/RIBBON TOTAL CHECK /28/ CAL INTERPRETING & TRANS TRANSLATION SVCS /28/ CALIF FORENSIC PHLEBOTOM PD BLOOD TESTS , /28/ CAMERON WELDING SUPPLY C INDUSTRIAL GASES /28/ CAMERON WELDING SUPPLY C INDUSTRIAL GASES TOTAL CHECK /28/ CARL WARREN & COMPANY CO PUGH,DEVIN , /28/ CITY OF CERRITOS VLVW LNDSCP/JUL DEC /28/ CIT FINANCE LLC COPIER LEASE JAN /28/ CIT FINANCE LLC COPIER LEASE JAN /28/ CIT FINANCE LLC COPIER LEASE JAN /28/ CIT FINANCE LLC COPIER LEASE JAN /28/ CIT FINANCE LLC COPIER LEASE JAN /28/ CIT FINANCE LLC COPIER LEASE JAN /28/ CIT FINANCE LLC COPIER LEASE JAN /28/ CIT FINANCE LLC COPIER LEASE JAN /28/ CIT FINANCE LLC COPIER LEASE JAN /28/ CIT FINANCE LLC COPIER LEASE JAN /28/ CIT FINANCE LLC COPIER LEASE/JAN TOTAL CHECK , /28/ CIVITAS ADVISORS MO FEE/PRESENTATION /28/ CLERK OF THE SUPERIOR CO ROW ACQUISITION , /28/ CLINICAL LAB OF SAN BERN WATER QUALITY TESTING , City Council Meeting of February 10, PM Page 23

24 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 7 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ COLLICUTT ENERGY SERVICE GENERATOR MAINT /28/ COMMERCIAL AQUATIC SERVI POOL CHEMICALS /28/ COMMERCIAL AQUATIC SERVI POOL REPAIRS /28/ COMMERCIAL AQUATIC SERVI POOL CHEMICALS TOTAL CHECK /28/ CONCENTRA HEALTH SERVICE DOT PHYS.NOV DEC /28/ CONSENSUS BUILDING INSTI LOS COYOTES DEVEL PL /28/ MARSHA COOK REIMB SUPPL/LEGIS MT /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX /28/ CORONA CLAY CO INC PARK FIELD MIX TOTAL CHECK , /28/ COUNTY OF ORANGE MHZ COST/JAN MAR , /28/ COUNTY OF ORANGE MHZ COST/JAN MAR , TOTAL CHECK , /28/ COUNTY OF ORANGE SURCHARGE/DEC , /28/ COUNTY OF ORANGE COMMUNICAT CHG/DEC /28/ COUNTY OF ORANGE FINGERPRINT/JAN , /28/ COUNTY OF ORANGE TREASUR VERIFY SIGNATURES , /28/ CPRS MEMBERSHIP RENEW /28/ GINA CRUZ EXERCISE 1/6,20/ /28/ CYPRESS COLLEGE FOUNDATI ART/CHRIS BROWN 2/ City Council Meeting of February 10, PM Page 24

25 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 8 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ DAPPER TIRE CORP TIRES /28/ DAPPER TIRE CORP TIRES /28/ DAPPER TIRE CORP TIRES /28/ DAPPER TIRE CORP TIRES /28/ DAPPER TIRE CORP TIRES /28/ DAPPER TIRE CORP TIRES /28/ DAPPER TIRE CORP TIRES /28/ DAPPER TIRE CORP TIRES /28/ DAPPER TIRE CORP TIRES /28/ DAPPER TIRE CORP TIRES /28/ DAPPER TIRE CORP TIRES TOTAL CHECK , /28/ DAVID TAUSSIG & ASSOCIAT 11 PROF SVC THRU/DEC /28/ CANDIS DAVIS BALLROOM 1/6/ /28/ DELTA MOTOR COMPANY INC WELL MOTOR REPAIRS , /28/ DELTA MOTOR COMPANY INC WELL MOTOR REPAIRS /28/ DELTA MOTOR COMPANY INC WATER WELL REPAIRS , /28/ DELTA MOTOR COMPANY INC WATER WELL REPAIRS TOTAL CHECK , /28/ DEPARTMENT OF JUSTICE FINGERPRINT/DEC /28/ DEPARTMENT OF JUSTICE 11 FINGERPRINT/DEC , /28/ DEPARTMENT OF JUSTICE FINGERPRINT/DEC TOTAL CHECK , /28/ DOOLEY ENTERPRISES INC AMMUNITION/RANGE , /28/ REGINA R. DOWLIN SCOREKEEP 1/03 16/ /28/ ECONOMIC CONSULTING SERV FEASIBILITY STUDY , /28/ ECONOMIC CONSULTING SERV FEASIBILITY STUDY , TOTAL CHECK , /28/ EMCOR SERVICE MESA ENERG HVAC REPAIR /28/ ENTERPRISE FLEET SERVICE LEASE (3) VEH/JAN /28/ FAIR HOUSING FOUNDATION ND QT REIMB , /28/ FEDERAL EXPRESS CORPORAT TRANS CHARGES /28/ FEDERAL EXPRESS CORPORAT TRANS CHARGES /28/ FEDERAL EXPRESS CORPORAT TRANS CHARGES TOTAL CHECK /28/ FELLERS SIGN SHOP SUPPLIES /28/ FERGUSON ENTERPRISES INC REPAIR PARTS /28/ FERGUSON ENTERPRISES INC SHOP SUPPLIES City Council Meeting of February 10, PM Page 25

26 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 9 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT TOTAL CHECK /28/ FERGUSON, PRAET & SHERMA ANGEL MERCADO /28/ FEWER FIRES, LLC FIRE EXT. SERVICE /28/ FEWER FIRES, LLC FIRE EXT. SERVICE TOTAL CHECK /28/ FORD ELECTRONICS INC REPAIR PARTS /28/ FORD ELECTRONICS INC REPAIR PARTS TOTAL CHECK /28/ AARON FRANCE REIMB SUPL/LEGIS MTG /28/ FULLER ENGINEERING INC WELL CHEMICALS /28/ FULLERTON JOINT UNION HI REIMB CUSTODIAL FEES , /28/ G2 CONSTRUCTION, INC. 24 PMT#5 RET /28/ G2 CONSTRUCTION, INC INSTAL CATCH BASIN , TOTAL CHECK , /28/ G4S SECURE SOLUTIONS (US JAIL CONTRACT/DEC , /28/ GANAHL LUMBER CO REPAIR PARTS /28/ GANAHL LUMBER CO STREET MAINT /28/ GANAHL LUMBER CO GRAFFITI /28/ GANAHL LUMBER CO GRAFFITI /28/ GANAHL LUMBER CO PARK MAINT /28/ GANAHL LUMBER CO GRAFFITI /28/ GANAHL LUMBER CO STREET MAINT /28/ GANAHL LUMBER CO CWC MAINT /28/ GANAHL LUMBER CO SMALL TOOLS /28/ GANAHL LUMBER CO SUPPLIES /28/ GANAHL LUMBER CO REPAIR PARTS /28/ GANAHL LUMBER CO PARK MAINT /28/ GANAHL LUMBER CO GRAFFITI /28/ GANAHL LUMBER CO PARK MAINT /28/ GANAHL LUMBER CO STREET MAINT /28/ GANAHL LUMBER CO PARK MAINT /28/ GANAHL LUMBER CO PARK MAINT /28/ GANAHL LUMBER CO GRAFFITI /28/ GANAHL LUMBER CO REPAIR PARTS /28/ GANAHL LUMBER CO PARK MAINT /28/ GANAHL LUMBER CO FIELD MAINT /28/ GANAHL LUMBER CO STREET MAINT /28/ GANAHL LUMBER CO SHOP SUPPLIES /28/ GANAHL LUMBER CO FIELD SUPPLIES /28/ GANAHL LUMBER CO GRAFFITI /28/ GANAHL LUMBER CO PARK MAINT /28/ GANAHL LUMBER CO PARK MAINT /28/ GANAHL LUMBER CO PAINT SHOP SUPPLIES City Council Meeting of February 10, PM Page 26

27 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 10 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ GANAHL LUMBER CO PARK MAINT /28/ GANAHL LUMBER CO PARK MAINT /28/ GANAHL LUMBER CO PARK MAINT /28/ GANAHL LUMBER CO PARK MAINT TOTAL CHECK , /28/ GENERAL PUMP COMPANY INC WELL SITE SERVICE , /28/ GEOGRAPHIC DATA & MGMT S REBUILD CITY GIS , /28/ JIM GILMAN DNC MUSIC FEB.28, /28/ JIM GILMAN DNC MUSIC MAR.28, /28/ GIVING CHILDREN HOPE 11 CHARITABLE DONATION /28/ DANIEL GOMEZ SCOREKEEP 1/03 16/ /28/ GORM INC JAIL SUPPLIES /28/ GRAINGER INC REPAIR PARTS /28/ GRANICUS INC MO MAINT/FEB , /28/ SARAH GUERRA MLG,PK,LASERFICHE /28/ HAAKER EQUIPMENT CO CORP REPAIR SWEEPER , /28/ HAAKER EQUIPMENT CO CORP REPAIR PARTS TOTAL CHECK , /28/ DENNIS HARBAUGH DNC MUSIC FEB.7, /28/ DENNIS HARBAUGH DNC MUSIC MAR.7, /28/ HARDY & HARPER INC 24 PMT#2 FINAL RETENTION /28/ HARDY & HARPER INC BURNHAM AVE/DEC , TOTAL CHECK , /28/ HARDY & HARPER INC 24 BURNHAM/RETENTION , /28/ VERONICA HOCHEDE BALRM 12/17,1/07,9, /28/ DAVID VICTORINO HOLLAND DMC MUSIC FEB.21, /28/ DAVID VICTORINO HOLLAND DNC MUSIC MAR.21, /28/ HOME DEPOT / GECF STREET SUPPLIES /28/ HOME DEPOT / GECF FIELD SUPPLIES /28/ HOME DEPOT / GECF PARK MAINT /28/ HOME DEPOT / GECF STREET SUPPLIES /28/ HOME DEPOT / GECF FIELD SUPPLIES /28/ HOME DEPOT / GECF FIELD SUPPLIES City Council Meeting of February 10, PM Page 27

28 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 11 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ HOME DEPOT / GECF WATER SUPPLIES /28/ HOME DEPOT / GECF WATER SUPPLIES /28/ HOME DEPOT / GECF GYM SUPPLIES /28/ HOME DEPOT / GECF SHOP SUPPLIES /28/ HOME DEPOT / GECF SHOP SUPPLIES /28/ HOME DEPOT / GECF SMALL TOOLS /28/ HOME DEPOT / GECF SHOP SUPPLIES /28/ HOME DEPOT / GECF REPAIR PARTS /28/ HOME DEPOT / GECF STREET MAINT /28/ HOME DEPOT / GECF STREET MAINT TOTAL CHECK , /28/ HOUSING PROGRAMS HIP14/ AVALOS , /28/ HOUSING PROGRAMS HIP14/ POSOS /28/ HOUSING PROGRAMS HIP13/ RODRIGUE /28/ HOUSING PROGRAMS HIP14/ SOLORIO /28/ HOUSING PROGRAMS HIP14/ SPALDING /28/ HOUSING PROGRAMS HIP13/ VANGALAP /28/ HOUSING PROGRAMS HIP13/ VANGALAP /28/ HOUSING PROGRAMS HIP WOO TOTAL CHECK , /28/ HOUSTON AND HARRIS PCS I VIDEO INSP/JAN , /28/ DAVID HUDA REF BSKETBAL# /28/ ICC ORANGE EMPIRE CHAPTE MEMBERSHIP/ /28/ INLAND VALLEY SLADDEN IN BOISSERANC TEST/DEC /28/ INTERNATIONAL COUNCIL SH DUES/J.VANDERPOOL /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS City Council Meeting of February 10, PM Page 28

29 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 12 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS /28/ JACKSON S AUTO SUPPLY IN AUTO PARTS TOTAL CHECK , /28/ JOBS AVAILABLE AD/INSP ENGINEER , /28/ JOE S SUSHI 52 UB REFUND /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK /28/ JOHN L. HUNTER & ASSOCIA NPDES PLAN CHECK TOTAL CHECK , /28/ KATHCO PRODUCTS, INC. 11 STOCK WORK GLOVES /28/ KATHCO PRODUCTS, INC. 11 STOCK WORK GLOVES TOTAL CHECK /28/ KEYSER MARSTON ASSOC INC PROF SVC/DEC , /28/ KEYSER MARSTON ASSOC INC PROF SVCS/DEC , TOTAL CHECK , /28/ KEYSTONE UNIFORMS OC, IN UNIFORMS /28/ KEYSTONE UNIFORMS OC, IN UNIFORMS /28/ KEYSTONE UNIFORMS OC, IN UNIFORMS /28/ KEYSTONE UNIFORMS OC, IN UNIFORMS /28/ KEYSTONE UNIFORMS OC, IN UNIFORMS TOTAL CHECK /28/ KIM, JOO HEE 52 UB REFUND /28/ KNOX ATTORNEY SERVICES, REIMB/WITNESS DEPOSIT /28/ KOA CORPORATION ENG SVC/DEC , /28/ KOA CORPORATION EDISON ROW PK/FINAL /28/ KOA CORPORATION ENG SVC/NOV , TOTAL CHECK , /28/ KONICA MINOLTA BUS. SOLU MO.MAINT/JAN /28/ KONICA MINOLTA BUS. SOLU MO.MAINT/JAN City Council Meeting of February 10, PM Page 29

30 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 13 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ KONICA MINOLTA BUS. SOLU MO.MAINT/JAN /28/ KONICA MINOLTA BUS. SOLU MO.MAINT/JAN /28/ KONICA MINOLTA BUS. SOLU MO.MAINT/JAN /28/ KONICA MINOLTA BUS. SOLU MO.MAINT/JAN /28/ KONICA MINOLTA BUS. SOLU MO.MAINT/JAN /28/ KONICA MINOLTA BUS. SOLU MO.MAINT/JAN /28/ KONICA MINOLTA BUS. SOLU MO.MAINT/JAN /28/ KONICA MINOLTA BUS. SOLU MO.MAINT/JAN TOTAL CHECK /28/ KTS NETWORKS, INC PHONE SYSTEM SERVICE /28/ LABELLE MARVIN ENGINEERI MIX DESIGN REVIEWS /28/ DAVID LAM REIMB ED /28/ CELSO LAPINID 11 REF HALL DEPOSIT# /28/ CONNOR LEE REIMB ED , /28/ LESLIE S POOL SUPPLIES I POOL SUPPLIES /28/ MICHELE LEWIS MLG/LASERFICHE CF /28/ LIEBERT CASSIDY WHITMORE CONSORTIUM MBRSHP , /28/ LIEBERT CASSIDY WHITMORE KOHANEK /28/ LIEBERT CASSIDY WHITMORE FORSYTH,HOLLIDAY,SHEA TOTAL CHECK , /28/ LIGHT SOURCE PRINTING & GROUPS GUIDE # /28/ LIGHT SOURCE PRINTING & GROUPS GUIDE TOTAL CHECK /28/ CHUCK H LOFTIN DNC MUSIC FEB.14, /28/ CHUCK H LOFTIN DNC MUSIC MAR.14, /28/ LOS ANGELES TOURISM & CO MEMBERSHIP/ /28/ JENNY LOZANO REF BSKETBAL# /28/ JUANA LUGO REIMB MLG/DEC /28/ LYNN PEAVEY CORP PD/CSI SUPPLIES /28/ LYNN PEAVEY CORP PS/CSI SUPPLIES TOTAL CHECK /28/ MARSAN TURF & IRRIGATION 11 IRRIGATION SUPPLIES /28/ MARSAN TURF & IRRIGATION 11 IRRIGATION SUPPLIES /28/ MARSAN TURF & IRRIGATION 11 IRRIGATION SUPPLIES /28/ MARSAN TURF & IRRIGATION 11 IRRIGATION SUPPLIES /28/ MARSAN TURF & IRRIGATION 11 IRRIGATION SUPPLIES City Council Meeting of February 10, PM Page 30

31 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 14 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ MARSAN TURF & IRRIGATION 11 IRRIGATION SUPPLIES /28/ MARSAN TURF & IRRIGATION 11 IRRIGATION SUPPLIES /28/ MARSAN TURF & IRRIGATION 11 IRRIGATION SUPPLIES /28/ MARSAN TURF & IRRIGATION 11 IRRIGATION SUPPLIES /28/ MARSAN TURF & IRRIGATION 11 IRRIGATION SUPPLIES /28/ MARSAN TURF & IRRIGATION 11 IRRIGATION SUPPLIES TOTAL CHECK /28/ MAUREEN KANE & ASSOCIATE REG CF 3/10 13/ , /28/ MCPEEKS DODGE OF ANAHEIM REPAIR PARTS /28/ MCPEEKS DODGE OF ANAHEIM REPAIR PARTS /28/ MCPEEKS DODGE OF ANAHEIM REPAIR PARTS /28/ MCPEEKS DODGE OF ANAHEIM REPAIR PARTS /28/ MCPEEKS DODGE OF ANAHEIM VEHICLE REPAIRS TOTAL CHECK , /28/ MERCHANTS LANDSCAPE SERV CITYWIDE LNDSCP/DEC , /28/ MERCHANTS LANDSCAPE SERV METROLNK/LNDSCP/DEC , TOTAL CHECK , /28/ MITSUBISHI ELECTRIC & EL ELEVATOR MAINT /28/ MOBILE ID SOLUTIONS INC PROF SVCS/TRG SFTWARE /28/ MUNICIPAL WATER DIST OF WATER DELIVERY/DEC , /28/ MUNICIPAL WATER DISTRICT WATER DIST/REBATE /28/ NATIONAL READY MIXED CON STREET MAINT /28/ NATIONAL READY MIXED CON STREET MAINT /28/ NATIONAL READY MIXED CON STREET MAINT TOTAL CHECK , /28/ NEIGHBORHOOD HOUSING SER 52 UB REFUND /28/ PATEL NITIN 52 UB REFUND /28/ OFFICE DEPOT, INC PRINTER SUPPLIES /28/ OFFICE DEPOT, INC PRINTER SUPPLIES /28/ OFFICE DEPOT, INC PRINTER SUPPLIES /28/ OFFICE DEPOT, INC PRINTER SUPPLIES /28/ OFFICE DEPOT, INC PRINTER SUPPLIES /28/ OFFICE DEPOT, INC PRINTER SUPPLIES /28/ OFFICE DEPOT, INC PRINTER SUPPLIES /28/ OFFICE DEPOT, INC PRINTER SUPPLIES /28/ OFFICE DEPOT, INC PRINTER SUPPLIES /28/ OFFICE DEPOT, INC OFFICE SUPPLIES /28/ OFFICE DEPOT, INC OFFICE SUPPLIES /28/ OFFICE DEPOT, INC OFFICE SUPPLIES /28/ OFFICE DEPOT, INC OFFICE SUPPLIES /28/ OFFICE DEPOT, INC OFFICE SUPPLIES City Council Meeting of February 10, PM Page 31

32 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 15 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ OFFICE DEPOT, INC OFFICE SUPPLIES /28/ OFFICE DEPOT, INC. 11 OFFICE SUPPLIES /28/ OFFICE DEPOT, INC. 11 OFFICE SUPPLIES /28/ OFFICE DEPOT, INC OFFICE SUPPLIES TOTAL CHECK /28/ ORANGE COUNTY FIRE AUTHO RET MED PROG/JAN , /28/ ORANGE COUNTY FIRE AUTHO RET MED PROG/FEB , /28/ FREEDOM COMMUNICATIONS, NEWSPAPER DELIVERY /28/ ORANGE COUNTY SHERIFFS D BAS NARC CF 2/23 3/ /28/ LORETTA PADILLA 11 #E /6535 MT.RIP /28/ PHOENIX GROUP INFORMATIO PK CITATIONS/DEC , /28/ PHOENIX GROUP INFORMATIO CITATION PROC/DEC TOTAL CHECK , /28/ JEREMY L. PIERSON BALLROOM 1,5,10,19/ /28/ RICHARD PINGUL 11 REF HALL DEPOSIT# /28/ RICHARD PINGUL REF HALL DEPOSIT# TOTAL CHECK /28/ PRO TEK ELECTRICAL & LIG MWM REPAIRS /28/ PSOMAS CORP. 11 WATERLINE IMPR/DEC , /28/ PSOMAS CORP ENG SVC/NOV , /28/ PSOMAS CORP. 11 WATERLINE/NOV , TOTAL CHECK , /28/ PTM DOCUMENT SYSTEMS TAX FORMS /28/ PTM DOCUMENT SYSTEMS TAX FORMS /28/ PTM DOCUMENT SYSTEMS TAX FORMS /28/ PTM DOCUMENT SYSTEMS TAX FORMS TOTAL CHECK /28/ QUALITY CODE PUBLISHING CODE BK/SUPPLEMENT /28/ R.H.F. INC RECERTIFICATION /28/ R.H.F. INC RECERTIFICATION TOTAL CHECK /28/ RALPHS GROCERY CO EVENT SUPPLIES /28/ RALPHS GROCERY CO EVENT SUPPLIES TOTAL CHECK /28/ REDFERN, KEN 52 CONSTR.METER /28/ REDFERN, KEN CONSTR.METER TOTAL CHECK City Council Meeting of February 10, PM Page 32

33 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 16 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ DMJ AND ASSOCIATES, INC PARK FIELD MAINT /28/ GARY WAYNE REYNOLDS BLDG INSP SVC/JAN , /28/ RICHARDS, WATSON & GERSH GEN LEGAL SVC/DEC , /28/ RICHARDS, WATSON & GERSH THE SOURCE /28/ RICHARDS, WATSON & GERSH LEGAL SVCS/DEC TOTAL CHECK , /28/ RJM DESIGN GROUP INC SCE MASTER PL/NOV , /28/ ROBERT H. TRAPENBERG HIP13/ WOO RET , /28/ ROBERT H. TRAPENBERG HIP13/ VANGALAP , TOTAL CHECK , /28/ MARSHA ROE LINE DANCE 1/08/ /28/ MARSHA ROE DNC 1/9,12,15,19/ TOTAL CHECK /28/ S & J SUPPLY CO INC WATER HARDWARE , /28/ S & J SUPPLY CO INC WATER HARDWARE , /28/ S & J SUPPLY CO INC WATER HARDWARE , TOTAL CHECK , /28/ SAFETY KLEEN CORP SERVICE PARTS WASHER I /28/ SCHNEIDER ELECTRIC USA, RENEW SCADA SOFTWARE , /28/ THE SHERWIN WILLIAMS COR GRAFFITI /28/ SHRED IT LOS ANGELES COR SHREDDING SERVICES /28/ SHRED IT LOS ANGELES COR SHREDDING SERVICES TOTAL CHECK /28/ SIGN MART SIGN SHOP SUPPLIES /28/ SIGN MART SIGN SHOP SUPPLIES /28/ SIGN MART SIGN SHOP SUPPLIES TOTAL CHECK /28/ SIMPLEVIEW, INC COPPING/PETERSON CF , /28/ SIMPLEVIEW, INC SEARCH ENG/MARKETING , TOTAL CHECK , /28/ SJ CONTRACTOR HIP13/ TRUPSIN , /28/ SJ CONTRACTOR HIP14/ LEONG , /28/ SJ CONTRACTOR HIP14/ LEONG , /28/ SJ CONTRACTOR HIP14/ CAMARILL , /28/ SJ CONTRACTOR HIP14/ CAMARILL , TOTAL CHECK , /28/ SLADDEN ENGINEERING INC MATERIAL TEST/AUG City Council Meeting of February 10, PM Page 33

34 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 17 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ SLADDEN ENGINEERING INC MATERIAL TEST/DEC TOTAL CHECK /28/ SMART & FINAL EVENT SUPPLIES /28/ SMART & FINAL EVENT SUPPLIES /28/ SMART & FINAL EVENT SUPPLIES TOTAL CHECK /28/ JOANNE SMITH SCOREKEEP 1/3 16/ /28/ SO CA PUBLIC LABOR RELAT REG/A.BURNETT CF 2/ /28/ SO. CALIF. SECURITY CENT LOCK REPAIRS /28/ SOUTH COAST AQMD FAC ID /28/ SOUTH COAST AQMD FAC ID TOTAL CHECK /28/ SOUTHERN CALIFORNIA EDIS BPLIGHTING/JAN , /28/ SOUTHERN CALIFORNIA EDIS VAL VW/JAN , /28/ SOUTHERN CALIFORNIA EDIS LA PALMA/JAN /28/ SOUTHERN CALIFORNIA EDIS WESTERN/JAN /28/ SOUTHERN CALIFORNIA EDIS WESTERN/JAN /28/ SOUTHERN CALIFORNIA EDIS LA PALMA/JAN /28/ SOUTHERN CALIFORNIA EDIS DALE/JAN /28/ SOUTHERN CALIFORNIA EDIS BEACH/JAN /28/ SOUTHERN CALIFORNIA EDIS LINDEN/JAN , /28/ SOUTHERN CALIFORNIA EDIS BEACH/DEC /28/ SOUTHERN CALIFORNIA EDIS BEACH/DEC /28/ SOUTHERN CALIFORNIA EDIS KNOTT/DEC /28/ SOUTHERN CALIFORNIA EDIS LAKEKNOLL/DEC , /28/ SOUTHERN CALIFORNIA EDIS COMNWLTH/DEC /28/ SOUTHERN CALIFORNIA EDIS BEACH/DEC /28/ SOUTHERN CALIFORNIA EDIS STANTON/DEC /28/ SOUTHERN CALIFORNIA EDIS BEACH/DEC /28/ SOUTHERN CALIFORNIA EDIS DALE PMP/JAN , /28/ SOUTHERN CALIFORNIA EDIS KNOT/DEC /28/ SOUTHERN CALIFORNIA EDIS LINCOLN/DEC /28/ SOUTHERN CALIFORNIA EDIS ARAGON/DEC , /28/ SOUTHERN CALIFORNIA EDIS BEACH/JAN /28/ SOUTHERN CALIFORNIA EDIS VAL VW/JAN /28/ SOUTHERN CALIFORNIA EDIS STANTON/JAN /28/ SOUTHERN CALIFORNIA EDIS WESTERN/DEC , TOTAL CHECK , /28/ SOUTHERN COUNTIES OIL CO BULK UNLEADED FUEL , /28/ SPARKLETTS WATER CORP WATER SERVICE /28/ ST JOSEPH HERITAGE HEALT PHYSICALS/DEC /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES City Council Meeting of February 10, PM Page 34

35 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 18 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC PRINTER SUPPLIES /28/ STAPLES ADVANTAGE INC PRINTER SUPPLIES /28/ STAPLES ADVANTAGE INC PRINTER SUPPLIES /28/ STAPLES ADVANTAGE INC PRINTER SUPPLIES /28/ STAPLES ADVANTAGE INC PRINTER SUPPLIES /28/ STAPLES ADVANTAGE INC PRINTER SUPPLIES /28/ STAPLES ADVANTAGE INC. 11 OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC. 11 OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC. 11 OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC. 11 OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC. 11 OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES /28/ STAPLES ADVANTAGE INC OFFICE SUPPLIES TOTAL CHECK , /28/ STARLIGHT SURVEYING, INC BOY/GIRL CLUB SURVEY , /28/ KIMBERLY STRICKLER SCOREKEEP 1/03 16/ /28/ SUNWEST ENGINEERING CONS FUEL PUMP REPAIR , /28/ LING FEI TENG REIMB/HOTEL,MEALS,PK /28/ TETRA TECH, INC WIDEN OR THORP/OCT , /28/ TETRA TECH, INC WIDEN OR THOPE/NOV , /28/ TETRA TECH, INC REPL WATER MAIN/DEC TOTAL CHECK , /28/ THE FINAL PHASE STRIP,SEAL,WAX FLOORS , /28/ JOHN PAUL GURROLA VEST CARRIER /28/ JOHN PAUL GURROLA VEST CARRIER /28/ JOHN PAUL GURROLA VEST CARRIERS /28/ JOHN PAUL GURROLA VEST CARRIER /28/ JOHN PAUL GURROLA VEST CARRIER TOTAL CHECK , /28/ THYSSENKRUPP ELEVATOR, C ELEVATOR MAINTENANCE I City Council Meeting of February 10, PM Page 35

36 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 19 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ TIME WARNER CABLE LLC /28/ TIME WARNER CABLE LLC /28/ TIME WARNER CABLE LLC TOTAL CHECK /28/ LAURAINE TRACY 52 UB REFUND /28/ TRAK ENGINEERING INC SENTRY GAS KEYS /28/ TRAK ENGINEERING INC SENTRY GAS KEYS TOTAL CHECK /28/ TRENCH SHORING CO WATER WELL MAINT /28/ CITY OF TUSTIN MEMBERSHIP/ /28/ U S BANK CORPORATE PAYME COOKIE TRE LIG/GUERRA /28/ U S BANK CORPORATE PAYME FLOWERS/GUERRA /28/ U S BANK CORPORATE PAYME NOTARY JOURNAL/LOPEZ /28/ U S BANK CORPORATE PAYME 11 LADY XMAS LUN/BURNETT , /28/ U S BANK CORPORATE PAYME BKST/EXPEDIA/COPPING /28/ U S BANK CORPORATE PAYME TAXI TO HOTEL/COPPING /28/ U S BANK CORPORATE PAYME LUNCH/EXPEDIA/COPPING /28/ U S BANK CORPORATE PAYME DINNER/EXPEDIA/COPPIN /28/ U S BANK CORPORATE PAYME BKST/EXPEDIA/COPPING /28/ U S BANK CORPORATE PAYME COFFEE/EXPEDIA/COPPIN /28/ U S BANK CORPORATE PAYME CWC MO CHG/COPPING /28/ U S BANK CORPORATE PAYME DINNER/EXPEDIA/COPPIN /28/ U S BANK CORPORATE PAYME TAXI HOTEL/COPPING /28/ U S BANK CORPORATE PAYME 11 SANTA LETTER BX/RILEY /28/ U S BANK CORPORATE PAYME MO CHG/M.RILEY /28/ U S BANK CORPORATE PAYME VOL HOLIDAY DIN/HENDR /28/ U S BANK CORPORATE PAYME SWEARING IN/HENDERICK /28/ U S BANK CORPORATE PAYME COMMUNITY EVNT/HENDRI /28/ U S BANK CORPORATE PAYME SWEARING IN/HENDRICKS /28/ U S BANK CORPORATE PAYME CAMERA EQUIP/HENDRICK /28/ U S BANK CORPORATE PAYME MEMORY DRIVE/HENDRICK /28/ U S BANK CORPORATE PAYME CAMERA EQUIP/HENDRICK /28/ U S BANK CORPORATE PAYME XMAS EVENT/HENDRICKS /28/ U S BANK CORPORATE PAYME IT EQUIP/HENDRICKS /28/ U S BANK CORPORATE PAYME MISC.SUPPL/HOLMQUIST /28/ U S BANK CORPORATE PAYME MISC.SUPPL/HOLMQUIST /28/ U S BANK CORPORATE PAYME LABLES/HOLMQUIST /28/ U S BANK CORPORATE PAYME ONLINE SURVEY/BURNETT /28/ U S BANK CORPORATE PAYME PK BENCH/GERSCH /28/ U S BANK CORPORATE PAYME CR,PK BENCH/GERSCH /28/ U S BANK CORPORATE PAYME CR.PK BENCH/GERSCH /28/ U S BANK CORPORATE PAYME CASE/KEYBRD/GERSCH /28/ U S BANK CORPORATE PAYME CROSS PEN REFIL/GERSC /28/ U S BANK CORPORATE PAYME LAMP/PROJECTOR/GERSCH /28/ U S BANK CORPORATE PAYME AIRFARE/CF. BIERY /28/ U S BANK CORPORATE PAYME AIRFARE/CF. BIERY /28/ U S BANK CORPORATE PAYME AIRFARE/CF. BIERY City Council Meeting of February 10, PM Page 36

37 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 20 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ U S BANK CORPORATE PAYME AIRFARE/CF. BIERY /28/ U S BANK CORPORATE PAYME AIRFARE/CF. BIERY /28/ U S BANK CORPORATE PAYME AIRFARE/CF. BIERY /28/ U S BANK CORPORATE PAYME HAZWOPER TRG/BIERY /28/ U S BANK CORPORATE PAYME COFFEE/TREE LIG/COOK /28/ U S BANK CORPORATE PAYME HOTEL CF TRANS/TILTON /28/ U S BANK CORPORATE PAYME BKST CF /TILTON /28/ U S BANK CORPORATE PAYME TAXI CF/TILTON /28/ U S BANK CORPORATE PAYME TAXI CF/TILTON /28/ U S BANK CORPORATE PAYME TAXI CF/ TILTON /28/ U S BANK CORPORATE PAYME TAXI CF/TILTON /28/ U S BANK CORPORATE PAYME LUNCH LAW CF/TILTON /28/ U S BANK CORPORATE PAYME LODGING CF/TILTON /28/ U S BANK CORPORATE PAYME DINNER LAW CF/TILTON /28/ U S BANK CORPORATE PAYME MEAL/LAW CF/TILTON /28/ U S BANK CORPORATE PAYME TREE LIGHT MAT/LEWIS /28/ U S BANK CORPORATE PAYME TREE LIGHT SUPL/LEWIS /28/ U S BANK CORPORATE PAYME TREE LIGHT APRON/LEWI /28/ U S BANK CORPORATE PAYME DELI TRAYS/LEWIS /28/ U S BANK CORPORATE PAYME PARKING CF/LEWIS /28/ U S BANK CORPORATE PAYME CNCL SNACKS/LEWIS /28/ U S BANK CORPORATE PAYME REFRESHMNT/LEWIS /28/ U S BANK CORPORATE PAYME IPAD EASE/VAUGHN/LEWI /28/ U S BANK CORPORATE PAYME COUNCIL SNACKS/LEWIS /28/ U S BANK CORPORATE PAYME BK FEE VAUGHN/LEWIS /28/ U S BANK CORPORATE PAYME HOTEL VAUGHN CF/LEWIS , /28/ U S BANK CORPORATE PAYME CANCEL CF VAUGHN/LEWI , /28/ U S BANK CORPORATE PAYME REG/BROWN CF/LEWIS /28/ U S BANK CORPORATE PAYME REG/VAUGHN CF/LEWIS /28/ U S BANK CORPORATE PAYME SHUTTLE AIRPORT/LEWIS /28/ U S BANK CORPORATE PAYME AIRFARE VAUGHN/LEWIS /28/ U S BANK CORPORATE PAYME AIRFARE/VAUGHN/LEWIS /28/ U S BANK CORPORATE PAYME AIRFARE/BROWN/LEWIS /28/ U S BANK CORPORATE PAYME HOTEL/VAUGHN CF/LEWIS /28/ U S BANK CORPORATE PAYME ASSEM.MBR/BKST/FRANCE /28/ U S BANK CORPORATE PAYME BIZ CARDS/COPPING /28/ U S BANK CORPORATE PAYME DIN EXPED CF/COPPING /28/ U S BANK CORPORATE PAYME AIRPORT PK/BIERY /28/ U S BANK CORPORATE PAYME CDD MTG/ROSEN /28/ U S BANK CORPORATE PAYME CF RM SUPL/SIANEZ /28/ U S BANK CORPORATE PAYME PORMOTION PLAQ/SIANEZ /28/ U S BANK CORPORATE PAYME XMAS SUPL/SIANEZ /28/ U S BANK CORPORATE PAYME PROMO SUPL/SIANEZ /28/ U S BANK CORPORATE PAYME CHIEF POSTAGE/SIANEZ /28/ U S BANK CORPORATE PAYME OC HRC SUPL/FLORES /28/ U S BANK CORPORATE PAYME OC HRC SUPL/FLORES /28/ U S BANK CORPORATE PAYME OC HRC SUPL/FLORES /28/ U S BANK CORPORATE PAYME OC HRC SUPL/FLORES /28/ U S BANK CORPORATE PAYME OFFICE SUPL/FLORES TOTAL CHECK , /28/ UNDERGROUND SVC. ALERT O NEW TICKET CHARGES City Council Meeting of February 10, PM Page 37

38 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 21 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ UNDERGROUND SVC. ALERT O NEW TICKET CHARGES TOTAL CHECK /28/ UNITED PARCEL SERVICE SHIPPING CHARGES /28/ UNITED STATES POSTMASTER POSTAGE/BP TODAY/# , /28/ URBAN SCREEN PRINTING ADULT S BALL SHIRTS , /28/ JANNETTE URFANO 11 REF HALL DEPOSIT# /28/ UTILIWORKS CONSULTING, L GRANT CONSULTANT SVC , /28/ VAN GILDER, JOSEPH & RUT 52 UB REFUND /28/ LORRAINE VANPELT REIMB/BRIEF CASE /28/ VIRGINIA VAUGHN REIM EXP LEAG 1/ /28/ VCA CODE GROUP CORP OT PL REV/NOV DEC , /28/ VERIZON WIRELESS JAN /28/ VERIZON WIRELESS JAN TOTAL CHECK /28/ VIVINT SOLAR REF PL CK , /28/ VIVINT SOLAR REF PL CK TOTAL CHECK , /28/ VULCAN MATERIALS, INC STREET MAINT /28/ WALMART COMMUNITY/GEMB GYM SUPPLIES /28/ WALMART COMMUNITY/GEMB PARK SUPPLIES /28/ WALMART COMMUNITY/GEMB PARK SUPPLIES /28/ WALMART COMMUNITY/GEMB PARK SUPPLIES /28/ WALMART COMMUNITY/GEMB PARK SUPPLIES /28/ WALMART COMMUNITY/GEMB GYM OFFICE SUPPLIES TOTAL CHECK /28/ WALTERS WHOLESALE ELECTR PARK MAINT /28/ WALTERS WHOLESALE ELECTR PARK MAINT /28/ WALTERS WHOLESALE ELECTR PARK MAINT /28/ WALTERS WHOLESALE ELECTR PARK MAINT /28/ WALTERS WHOLESALE ELECTR PARK MAINT TOTAL CHECK /28/ WEST COAST ARBORISTS INC MASTER TREE PLANTING P , /28/ WEST COAST ARBORISTS INC TREE TRIMMING /28/ WEST COAST ARBORISTS INC TREE TRIMMING /28/ WEST COAST ARBORISTS INC TREE TRIMMING /28/ WEST COAST ARBORISTS INC TREE MAINT/NOV , /28/ WEST COAST ARBORISTS INC TREE MAINT/NOV , City Council Meeting of February 10, PM Page 38

39 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 22 DATE: 01/28/2015 CITY OF BUENA PARK ACCTPA21 TIME: 16:21:07 CHECK REGISTER DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between :00: and :00: ACCOUNTING PERIOD: 7/15 FUND 11 GENERAL FUND CASH ACCT CHECK NO ISSUE DT VENDOR ACTIVITY DESCRIPTION SALES TAX AMOUNT /28/ WEST COAST ARBORISTS INC TREE TRIMMING /28/ WEST COAST ARBORISTS INC TREE TRIMMING /28/ WEST COAST ARBORISTS INC TREE TRIMMING /28/ WEST COAST ARBORISTS INC TREE TRIMMING /28/ WEST COAST ARBORISTS INC TREE TRIMMING /28/ WEST COAST ARBORISTS INC TREE TRIMMING TOTAL CHECK , /28/ WEST COAST SAND & GRAVEL WATER WELL MAINT /28/ JOHN WHITESIDE TOOL REIMB/JAN /28/ JUDY WILLIAMS REIMB ED /28/ WM CURBSIDE, LLC MOTOR OIL/JAN /28/ WM CURBSIDE, LLC HAZ WASTE/JAN , TOTAL CHECK , /28/ XEROX CORP PRINT CHG/DEC /28/ XEROX CORP MAINT/DEC TOTAL CHECK /28/ YORBA REGIONAL ANIMAL HO EMG EXAM/KONDOR /28/ YOUNGBLOOD & ASSOCIATES POLYGRAPH 1/20/ /28/ ZEBRON CONTRACTING, INC. 52 PMT#1 RET , /28/ ZEBRON CONTRACTING, INC MANHOLE IMPR/JAN , TOTAL CHECK , /28/ ZEE MEDICAL SERVICE CO JAIL SUPPLIES TOTAL CASH ACCOUNT 2, ,234, TOTAL FUND 2, ,234, TOTAL REPORT 2, ,234, City Council Meeting of February 10, PM Page 39

40 Item 02 Voided Check Numbers Date Printed 1/28/2015 City Council Meeting of February 10, PM Page 40

41 Item 02 RESOLUTION NO. RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA ALLOWING CERTAIN CLAIMS AND DEMANDS IN THE SUM OF $25, COVERING RETIREE PAYROLL ENDING JANUARY 31, NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUENA PARK DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1: That in accordance with Section of the Government Code, the Director of Finance or his designated representative hereby certifies to the accuracy of the following demands and to the availability of funds for payment thereof. Director of Finance SECTION 2: The claims and demands in the sum of $25, set forth on the 4-page register attached to this resolution and made a part hereof have been audited as required by law and are hereby allowed in the amount set forth. PASSED AND ADOPTED this day of 2015 by the following called vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: Mayor City Clerk City Council Meeting of February 10, PM Page 41

42 Item 02 RESOLUTION NO. Page 2 I hereby certify that the foregoing resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park held this day of City Clerk City Council Meeting of February 10, PM Page 42

43 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 1 DATE: 01/23/2015 CITY OF BUENA PARK PAYREP83 TIME: 15:59:00 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run= FR1 ALL CHECKS PAYRUN: FR1 DATE: 01/22/2015 CHECK DEPOSIT CHECK NUMBER AMOUNT AMOUNT MAN/VOID EMPLOYEE ID NUMBER ALDRICH, DARLINE W ALLARD, LILLIAN BAKER, DOLORES B BECKER, LLOYD R BEILKE, DONALD F BETTINI, JUANITA S BEVINS, RONALD H BINGER, GEZA BOMMERITO, PHYLLIS J BRANDER, DONNA BRIGHT, CLEMENTINE T BROMLEY, AMY L CANEZ, ANGELINA T CHANEY, VICTORIA A CHESSEN, DONNA L CHILES, CARROL M COLLIER, MARGARET S COOVERT, ELIZABETH T DENNY, JOHNNIE F DUNN, JOHN E ERWIN, ETHEL J EVANS, JOANE B FAIRMAN, ERIC A FIPPS, PHYLLIS E FRAZIER, MAUREEN FROST, FRANK E GARBER BOND, KIM GONZALES, ROBERT GONZALES, RUDY R GRIFFIN, DON HAMBY, PAUL D HARBERT, CLAUDE M HAYES, JAMES M HICKEY, SUZY HOLGUIN, ALEXANDER JACKSON, GARY D JONES, SUSAN KIRCHNER, THOMAS L KUBA, TOSHIO LAMBERT JR, SCOTT E LOMELI, ANGELO MACIS, NORMA J MANNING, BRUCE W MAYS, DERRELL L MCCAY, DONALD W MCNEILLY, MICHAEL J NATALE, RODNEY R NUNEZ, RAUL D ORTIZ, GILBERT O PARR, VERA M POBIS, LILA 9607 City Council Meeting of February 10, PM Page 43

44 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 2 DATE: 01/23/2015 CITY OF BUENA PARK PAYREP83 TIME: 15:59:00 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run= FR1 ALL CHECKS RAMIREZ, MARIE T REDDICK, SUZANNE ROBLES, AMPARO M RUSSELL, LENAETTA D SCHWENGEL, LLOYD H SELLS, JOHNNY J SIGLER, CAROL S SLOCKBOWER, CAROLINE M SNAVELY, DONALD V STANLEY, LARRY L STEPHEN, MARCELINE M STEWARD, GREGORY L TAFOYA, LUPE R TAYLOR, ROBERT L TUBBS, STEVEN TUTHILL, LOREN A WADELL, VERN J WHEELER, LEE R WILLSON, VERNA M WINNER JR, SAMUEL J WRIGHT, ALICE C 9591 V AGUIRRE, RICHARD 9624 V APDUHAN, ALICE F 9403 V ASH, KENNETH G 9404 V BAGULEY, KENNETH W 9406 V BARLOW, WILLIAM A 9408 V BEAUBIEN, GREGORY A 9594 V BOLES, WANDA L 9414 V BORREGARD, MICHAEL D 9416 V BRANUM, TERRY W 9418 V BROWN, GRACE 9420 V CAIN, ALCENE M 9421 V , CHAPMAN, BRIAN 9660 V CIAMPA, LISA K 9429 V CISNEROS, RUDY 9625 V CLARK, LAURENCE L 9430 V CLEMENTS, THOMAS E 9431 V COLE, CARL A 9596 V COOVERT, KENNETH P V CORNETT, CHARLOTTE J 9434 V COX, BARBARA L 9435 V CRISP, BEVERLY 9612 V DASCENZI, PHILLIP C 9438 V DAVIS, IRVING A 9437 V DESOUCY, DOLORES A 9441 V DIXON, JAMES S 9442 V DOCK, HENRY N 9443 V DRAKE, BEATRICE L 9402 V EERNISSE, NOLA M 9448 V ELLIS, JAMES E V FLANAGAN, DANIEL M 9453 V FONCECA, ARTHUR E 9456 V FOWLER, CHARLES 9626 V GELLING, ELSIE I 9459 V GRIMM, PAUL R 9463 V HAINLEY, LAWRENCE 9651 V HALL, JOHN A 9465 City Council Meeting of February 10, PM Page 44

45 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 3 DATE: 01/23/2015 CITY OF BUENA PARK PAYREP83 TIME: 15:59:00 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run= FR1 ALL CHECKS V HAMM, DONNA 9467 V HESTER, KATHLEEN 9627 V HICKEN, GARY C 9475 V HORNUNG, EDISON L 9479 V HUGGINS, JULAINE 9480 V ISAACSON, ELIZABETH L 9481 V JACKSON, TERESA 9628 V , JONES, MICHAEL 9656 V JONES, SHIRLEY F 9486 V JONES, WILLIAM L 9485 V KELLY, ANDREA 9661 V KERBAUGH, MARILYN 9654 V KIRBY, GEORGE T 9488 V KIRK, BRET L 9490 V KYLE, LESLIE F 9493 V LAWSON, CHARLES G 9496 V LININGER, RODNEY C 9497 V LITCHFIELD, WILLIAM H V LOCH, CHARLES 9498 V LOEHR, LOTHAR 9499 V LOWRY, MARILYN 9501 V LUCENTI, THOMAS J 9502 V MACASPAC, CONNIE 9503 V MALOUFF, JOSEPHINE 9505 V MARSHALL, PATSY 9636 V MARTIN, GLORIA F 9508 V MARTINEZ, DAVID 9649 V MC MILLEN, RICHARD L 9521 V MCALVAIN, CHARLENE A 9516 V MEALER, JAMES C 9523 V MILLER, JACK R 9524 V MILLS, ROBERT D 9527 V MONSON, THOMAS 9638 V MOTE, ROBERT T 9600 V MULLIGAN, CHRISTINE 9644 V PENA, RICHARD W 9598 V POTTER, BRUCE B 9541 V PRESLEY, CHARLES R 9543 V PROVOST, JAMES R 9544 V QUAM, MICHAEL J V RADNEY, LEONA E 9545 V REIFF, DORIS M 9548 V ROGERS, REGINA 9631 V ROONEY, MARIAN 9622 V RUIZ, LOUIE 9647 V SANDERS, DARYL R 9553 V SANDOVAL, SANTIAGO 9658 V SAVINO, DOMINIC J 9554 V SCHALKLE, GLORIA A 9519 V SCHOALES, JAMES C 9555 V SCHOFIELD, OLIVE 9556 V SCHWARTZ, MICHAEL A 9557 V SCOTT, CECELIA M 9559 V SEEGER, ERVIN 9560 V , SELLS, ROBIN M V SHEARN, WYNNETTE 9641 V SHIELDS, PAULINE B 9565 City Council Meeting of February 10, PM Page 45

46 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 4 DATE: 01/23/2015 CITY OF BUENA PARK PAYREP83 TIME: 15:59:00 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run= FR1 ALL CHECKS V SIORDIA, SYLVIA 9642 V SMOCK, GERALD L 9568 V SWEEM, ROBERT D 9573 V , SWISHER, JOHN H V SYLVESTER, DAVID L 9574 V THEAL, ALFRED R 9578 V TILLMANN, ARDITH V 9579 V TRUCHON, DORENA 9611 V TRUJILLO, DIANA L V VREDENBURGH, JOHN 9657 V WARSINSKI, RICKY J V WHITLOCK, JOHN F V WILSON, THOMAS E 9588 V WOOFTER, DAVID L 9590 V WYMAN, GUADALUPE 9592 V ZIMMER, JIMMY H 9593 PAYRUN TOTAL CHECK: , , TOTAL CHECKS: , , City Council Meeting of February 10, PM Page 46

47 Item 02 RESOLUTION NO. RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, ALLOWING CERTAIN CLAIMS AND DEMANDS IN THE SUM OF $ 608, COVERING REGULAR PAYROLL ENDING JANUARY 16, NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUENA PARK DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1: That in accordance with Section of the Government Code, the Director of Finance or his designated representative hereby certifies to the accuracy of the following demands and to the availability of funds for payment thereof. Director of Finance SECTION 2: The claims and demands in the sum of $ 608, set forth on this 7-page register attached to this resolution and made a part hereof have been audited as required by law and are hereby allowed in the amount set forth. PASSED AND ADOPTED this day of 2015 by the following called vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: Mayor City Clerk City Council Meeting of February 10, PM Page 47

48 Item 02 RESOLUTION NO. Page 2 I hereby certify that the foregoing resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park held this day of City Clerk City Council Meeting of February 10, PM Page 48

49 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 1 DATE: 01/28/2015 CITY OF BUENA PARK PAYREP83 TIME: 10:54:44 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run= FA2 ALL CHECKS PAYRUN: FA2 DATE: 01/23/2015 CHECK DEPOSIT CHECK NUMBER AMOUNT AMOUNT MAN/VOID EMPLOYEE ID NUMBER EISENREICH, PAUL 1481 V CHARARA, ABIR 803 V , COOK, MARSHA A V , COPPING, SARA R. 951 V , FRANCE, AARON 1650 V , HOLMQUIST, MYRNA M V , PETERSON, JEREMY W V , VANDERPOOL, JAMES B V BERRY, STEVE 475 V BROWN, ARTHUR C. 655 V SMITH, FRED 4937 V SWIFT, ELIZABETH A V VAUGHN, VIRGINIA A V , GUERRA, SARAH E V , LEWIS, MICHELE L V , LONG, LINDA F V , TILTON, SHALICE M V , BURNETT, ALICE M. 684 V , FENTON, EDWARD S V , FLORES, LYDIA 1584 V , KERN, DONNA L V PREY, PATRICH JERALD J V GLAVIN, BARBARA 1768 V , HERNANDEZ, GLORIA 2092 V HUTCHINSON, SANDRA 2200 V , HYUN, SUNG 2248 V MAHAN, MARK 5791 V , MCLAUGHLIN, LISA 3188 V , MENDOZA, MARIA D V , MYERS, CHRISTINE M V , RITTENHOUSE, DORA 4428 V , SANDERS, LISA M. 646 V , SCHALLER, DIANE T V , UTKA, MARGARET 5420 V , VARELA, DENNIS J V , BOLIN, DIANE M. 554 V , GERSCH, MICHAEL R V , TEMPLETON, JOHN R V , ANDERSON, KRIS 135 V , BELTRAN, CINDY 467 V , BERROTERAN, RAUL 476 V , CULL, ROBERT D V , GATES, GARY A V , HADLEY, BRIAN C V LESTER, ALEXANDER 2868 V LIN, YU HSUAN 2914 V , CAMACHO, MARIO 731 V COHEN DORON, JILL 841 V , DAVIS, SUZANNE R V , LAGMAN, MARITA G V , MACIAS, JUDITH EILEEN 2996 City Council Meeting of February 10, PM Page 49

50 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 2 DATE: 01/28/2015 CITY OF BUENA PARK PAYREP83 TIME: 10:54:44 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run= FA2 ALL CHECKS V ORTEGA, ROBERT J V ORTIZ, CARLOS L V , RESSLER, MICHAEL 4378 V , ROSEN, JOEL 4531 V , SALTZBERG, JAY A V , SANCHEZ, VIVIANA G V , SANTOS, RUTH 4640 V , SCHWARTZ, MONIQUE 4658 V , ZAPIEN, ERNESTINE R V BARSTOW, LARRY 373 V CAPELLE, JOYCE 746 V CHUNG, JAE JOON 807 V DIEP, DEBORAH 1208 V GONZALES, PAUL D V MCGUIRE, RICHARD 3222 V SCHOALES, JAMES 4655 V , ARCHULETA, MARTHA B. 189 V , ARDAIZ, LANA 190 V CORONA, JOSE A. 952 V , DHAUW, MELISSA 1170 V , FEWER, JESSICA 580 V , LOPEZ, RUBEN 2939 V , RIORDAN, DAVID SCOTT 4419 V , COTA, LORRAINE 954 V , HENDRICKS, GARY T V , MAGRUDER ENOS, CHARLENE 3016 V , SIANEZ, COREY S V , WILLIAMS, JUDITH 5660 V , WORRALL, GARY J V , CARTER, BRET 767 V , COTA, RYAN M. 955 V DAHLGREEN, DOLORES E V , LAM, DAVID 2790 V , MIKIEWICZ, SIMON 3360 V , NUNEZ, RICHARD CHRIS 3815 V , SOLIS, DANIEL 5000 V , SULLIVAN, STACEY 5160 V , TENG, LING FEI 2871 V ARCOS, IRMA E. 191 V BARR, LISA 366 V BENDEZU, JUANPABLO 470 V , BLOUGH, BRENT A. 526 V , BRANDSTETTER, JAMES C. 629 V CARUSO, RACHEL 2957 V , CONN, SANDRA 960 V CRUZ, LINDSAY L. 997 V DIERINGER, REGINA 1515 V EARL, AIMEE E V , ESQUETINI, MARIA 1536 V GEVORGYAN, LUSINE 1885 V GUERRERO, DENISE V V HOLTMEIER, LAURA B V LOPEZ, JESSICA D V , MAERKER, ELIZABETH 3017 V , MAERTZ, DANA R V , MCGRATH, CODY J V PATEL, VICKY B City Council Meeting of February 10, PM Page 50

51 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 3 DATE: 01/28/2015 CITY OF BUENA PARK PAYREP83 TIME: 10:54:44 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run= FA2 ALL CHECKS V , SHERIFF, SAMANTHA L V SONGU, RICKY 5012 V , TANIGUCHI, MELISSA A V UMLAH, AMBER D V VALDIVIA, CAROLINA N V , YOUNG, LORI 1671 V , ALCALA, BRITTANY M. 58 V BABILIUS, CHARLENE 273 V , CHAN, KARA K. 795 V , CHAVEZ, LULIE 800 V , KOSKI, ALMA 2717 V KUHN, MICHELLE L V KUHN, TARI J V , NGO, CATHERINE 3752 V , PENDLETON, SUN H V , PERKINS, KIMBERLEE A V , SERRANO, ANGELA A. 255 V , VANPELT, LORRAINE A V , BAILEY, JOHN T. 355 V , BATES, PATRICK K. 378 V , BOYD, ROBERT 584 V , BOYER, CAMERON B. 585 V , BOYINGTON, DEVIN R. 594 V , BROOKS, KYLE L. 645 V , CARNEY, PATRICK 752 V , CARUSO, NATHANIEL 756 V , CATANZARITI, RONALD W. 759 V , CHARALAMBOUS, CHRISTOS N. 802 V , COLON, BOBBY S. 900 V , DAVENPORT, JOSEPH 1094 V , DIERINGER, RYAN 1145 V , ESCAMILLA, MARIO 1529 V , FORSYTH, RICHARD A V , FRANKLIN, KEVIN 1649 V , GALOS, MICHAEL 1680 V , GANO, KEVIN 1742 V , GENTNER, GEORGE 1765 V , GEYER, BRADLEY 1692 V , HAM, JASON D V , HARTLEY, BENJAMIN 2040 V , HERST, RYAN A V , HOLLIDAY, STEVE W V , HONG, ALEX S V , HOOVER, JOEY V V , HORNUNG, FRANK M V , JIMENEZ, GUSTAVO 2285 V , JOHNSON, BRYAN R V , KOTANI, DIANA 1585 V , LEE, CONNOR 2861 V , LOPEZ, WILLYVALDO F V , LUONG, ANDY 2967 V , MARTINEZ, MANUEL 3138 V , MOELLER, SARAH R V , MORENO, KRISTINE M. 63 V , MORGAN, SHAWN P V , MORISON, MARK 3568 V , NGUYEN, NGHIA T City Council Meeting of February 10, PM Page 51

52 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 4 DATE: 01/28/2015 CITY OF BUENA PARK PAYREP83 TIME: 10:54:44 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run= FA2 ALL CHECKS V , NUNES, FRANK E V , NYHUS, CHRISTOPHER M V , O DETTE, DIRK W V , PANTOJA, DAVID 3986 V , PATTON, DANA A V , PINO, RICHARD P V , PLUMLEE, ROGER A V , RAMIREZ, DANIEL C V , RAMIREZ JR., ANGEL 4314 V , SHEA, KEVIN J V , SIMON, CHARLOTTE F V , TOMSICK, MARTIN S V , WEAVER, CHAD L V , WOO, JAMES J.H V , BAGGIO GULCHER, TINA M. 320 V , GONZALES III, JUAN F V , KIMERY, ERIC R V , KOHANEK, WILLIAM M V , MCCLOUD, BRENDA 3208 V , MENDIVEL, CHRISTINA M V , NASMAN, LORENA 3690 V , POWELL, ROGER W V , RICE, JAMES R V , VU, JEFFREY D V BAIR, JOHN M. 284 V BRETTA, RALPH A. 638 V BRICE, ARTHUR 653 V CASEY, DROUETT B. 771 V MARTINEZ, DAVID 3132 V PEGG, ARTHUR R V UNGLES, LARRY D V , ALFONZO, JESSE 64 V , ALFONZO, TARA L V , BANKS, TAMRA JO 68 V , BISBING, KRISTOPHER D. 508 V , BONFILS, TIMEA 579 V , BURCIAGA, ERIC 676 V , CARNEY, THOMAS 751 V , CHARNES, LANCE W. 783 V , FRANSSEN, TODD 1652 V , LEPE, SERGIO 2901 V , LOVCHIK, MICHAEL 2943 V , MUGICA, MANUEL T V , O DETTE, NANCY 1920 V , PELTON, GREGORY S V , PIMENTEL, CHRIS W V , REYES, NADIA S V , SANG, DAVID M V , SHADDOW, JON MICHAEL 4837 V , TEWELL, MELISSA 5282 V , TREADWAY, SARA P V , VONGRIES, JERRY G V , WELCH, PATRICK L V , BIERY, JAMES 493 V , JONES, ELLA 2363 V , THOMAS, KIMBERLY R V , ALMANZA, MINERVA 79 City Council Meeting of February 10, PM Page 52

53 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 5 DATE: 01/28/2015 CITY OF BUENA PARK PAYREP83 TIME: 10:54:44 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run= FA2 ALL CHECKS V , BARNES, DENNIS 376 V , BRADLEY, JOHN J. 632 V , DAHL, TERRY 1084 V , FORMANES, LEAH 4144 V , GUTIERREZ, FRANCISCO J V HENEIN, NABIL S V , KIM, KENNETH 2587 V , NOUSOME, WOOD V V , TAYLOR, KRISTIN 5233 V , THOMAS, DAVID 5316 V , TOWNSEND, JEFFREY 5375 V , WINKLE, CHARLES E V WONG, KATHERINE L V , WRAY, NORMAN C V , YANAGIHARA, SCOTT 5746 V , BRODOWSKI, DOUGLAS E. 650 V , GENERA, ELIZABETH A V , HUNT, JOSEPH T V LE, AMANDA L V , LOPEZ, GERARDO 2942 V , LUX, ANDREA 2972 V , GONZALEZ, ALEJANDRO 1783 V , LIBUNAO, NINO C V , MAGDALENO, CARLOS C V , VAZQUEZ, JOE L V , ARMENDARIZ, RICHARD A. 197 V , CARRILLO, EDWARD 765 V , FINCH, BARRETT A V , GONZALEZ, ANGEL A V , GRISSO, MICHAEL J V , HAGAN, KEVIN J V , HUNT, ROBERT S V , KVENBO, SCOTT 2750 V , LANFORD, JOHN R V , MCGEE, MICHAEL J V , MENDOZA, JOHN G V , MOORE, FRANK 3486 V , PARKER, TRAVIS J V , SANCHEZ, JUAN 4617 V , SPEAR, ANTHONY 5011 V , TEJADA, JOSE 5246 V , TRAHAN, KALANI 5397 V , AMARO, MOSES 125 V , BRISENO, ANDRES 639 V , BRITO, BOBBY 640 V , BRITO, MICHAEL L. 642 V , GUERRA, JOSE 1912 V KOSS, MICHAEL A V , MARTLARO, MICHAEL A V , MASON, DANIEL 3164 V , MELLADO, KIM 3289 V MENDEZ JR., RIGOBERTO 3260 V , MERROW, MATTHEW C V PEREZ, MIGUEL A V , PORTER, JEFFREY A V , RAI, MANBIR 4313 V , DURAN, CESAR 1450 City Council Meeting of February 10, PM Page 53

54 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 6 DATE: 01/28/2015 CITY OF BUENA PARK PAYREP83 TIME: 10:54:44 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run= FA2 ALL CHECKS V , MACIAS, RAYMOND M V , MULLENBACH, PETER J V , WHITESIDE, JOHN S V , CAMACHO, ANGIE N. 702 V , COLES GUZMAN, MARY P. 950 V , KURATA, DALE 2749 V , RILEY, MARGARET 4607 V , TOLLIVER, IMANI Y V , BACA, ANDREW 315 V , ESCATEL OROSCO, PEDRO 1537 V , MOJARRO, ANDREW 3082 V MUNOZ, GENE R V , PAULINO, REY O V , ROMERO, FIDEL 4530 V , VANDEWEERD, JEREMY 5458 V , WELLS, ANTHONY G V AGUILAR, KENNETH 26 V AGUIRRE, CARLOS 24 V ALCANTER, MICHAEL F. 59 V ARIAS, ANGELA M. 196 V ATIENZA, JONATHAN 237 V BOONE, ASHLEY E. 560 V CAMPOS, ALBERTO A. 725 V CANSECO, EDMUNDO X. 715 V CASTRO, ANDREW C. 740 V CHAVEZ, ARIANA H. 788 V CHEAV, SOVANNDY B. 824 V CORTES, KIMBERLY 956 V COVARRUBIAS, KATIA 970 V EWING, ROGER 1540 V FERNANDES, JACLYN 1565 V FERNANDES, JUSTIN M V FLORES, GUILLERMO 1576 V GERSCH, DEREK M V GUERRERO, MARY CARMEN S V GUZMAN, NADINE 1917 V MCKAY, AYRON 3215 V MERCADO, IRENE 3304 V MOORE, TEHNYSHA M V MORALES, GRETCHEN 3551 V MOREIRA, CELESTE D V PARANAL, BRYAN 4009 V POWERS, COURTNEY M V RAHMAN, TASHFINA 4311 V , RAMIREZ, VERONICA 4336 V ROMERO, SELENA 4521 V SCANLON, MEGAN N V SIPES, KIMBERLY 4900 V SMALLWOOD, JAZMIN 656 V SOTO, MIGUEL A V STRICKLER, LINDA L V TOLEDO, ANDREW T V VALENCIA, JULIA 5449 V , VANSICKLE, MICHELLE 2076 V WOLFE, AMBER 5705 V YANG, PAUL H V CALDERON, JESSICA 709 City Council Meeting of February 10, PM Page 54

55 Item 02 SUNGARD PUBLIC SECTOR PAGE NUMBER: 7 DATE: 01/28/2015 CITY OF BUENA PARK PAYREP83 TIME: 10:54:44 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run= FA2 ALL CHECKS V BELLER LETCHER, MICHAEL J V BONILLAS, GREGORIO H. 575 V CAMARILLO, OMAR 716 V CORRAL JR., JOSE L. 953 V DELGADO, ANTHONY 1101 V GARCIA, JOSHUA S V HERNANDEZ, PHILLIP 2095 V LEE, MIN JOON 2863 V MARQUEZ, RICHARD A V MILLIGAN, AARON G V NASMAN, TYLER E V ROMERO, IVAN E V SEVILLA, LUIS 4730 V TAFOYA, ROBERT R V VALENCIA, LEROY C V ANDRADE, GLORIA R. 140 V BANAL, JUSTINE E. 300 V BLATTER, MAHLON D. 520 V CAMPBELL, PHYLLIS J. 700 V CEVALLOS, VANESSA 770 V DOMINGO, ROMMEL D V ESCALERA, RICARDO 1520 V , GUTIERREZ, SHAYNA L V HAN, HOON J V KLINE, ADAM 2677 V LUGO, JUANA 2964 V , MARTINEZ, EDWARD J V , NIELSEN, ROSEMARY 3760 V PARAJULI, SABIRA 4005 V PHILBROOK, RAMONA L V , ROGERS, PATRICK J V ROMERO, SOCORRO 4528 V RUIZ, ANA M V RUSSELL, JAZMINE M V , SAUCEDA, MARK G V SMITH, ESTHER L V SUZUKI, JORDAN K V TURNER, CURTIS J V VALVERDE, DEREK 5464 PAYRUN TOTAL CHECK: , TOTAL CHECKS: , City Council Meeting of February 10, PM Page 55

56 Item 03 AGENDA REPORT TO CITY COUNCIL MEETING DATE: February 10, 2015 TO: TITLE: The Mayor and City Council AGREEMENT WITH THE CALIFORNIA HIGHWAY PATROL (CHP) TO PRESENT THE EVERY 15 MINUTES PROGRAM AT BUENA PARK HIGH SCHOOL TO PROMOTE DRUNK DRIVING AWARENESS RECOMMENDED ACTION: 1) Approve an agreement with the California Highway Patrol (CHP) to present the Every 15 Minutes program at Buena Park High School to promote drunk driving awareness; 2) Authorize the Police Chief to execute the agreement; and 3) Approve a budgetary action in an amount not to exceed $9, PURPOSE: To approve an agreement with the CHP to present the Every 15 Minutes program at the Buena Park High School to inform high school students about the dangers of drunk driving. DISCUSSION: The Every 15 Minutes program is a two-day program, focusing on high school juniors and seniors, which challenges students to think about drinking, driving, personal safety, the responsibility of making mature decisions and the impact their decisions have on family, friends, and others. The program is purposely very dramatic and emotional. Teenagers are constantly reminded about the choices they have to make involving alcohol and how many others are affected by their decisions. Many teens know the intellectual statistics. However, many teens share the belief that it will never happen to them. This program is designed to create awareness among students that they are not invincible. The program also helps open the emotional doors to addresses a problem most teens do not know exist. The subject program brings together a broad coalition of interested local agencies with the goal of reducing alcohol-related incidents among youth. The partnering of the California Highway Patrol (CHP), Buena Park Police, local hospitals, emergency medical responders, schools, businesses and service clubs validates the importance of working together to ensure a healthy Buena Park community. The CHP, by way of the California Office of Traffic Safety, provides funds for mini-grants to police agencies implementing the program across California. The Police Department will be reimbursed by the CHP for expenses related to the program in an amount not to exceed $9, The program will be presented by the on-duty School Resource Officers. City Council Meeting of February 10, PM Page 56

57 Page 2 AGENDA REPORT TO CITY COUNCIL Meeting Date: FEBRUARY 10, 2015 Subject: AGREEMENT WITH THE CALIFORNIA HIGHWAY PATROL (CHP) TO PRESENT THE EVERY 15 MINUTES PROGRAM AT BUENA PARK HIGH SCHOOL Item 03 BUDGET IMPACT: The CHP will provide a grant to the Police Department to administer the Every 15 Minutes program in an amount not to exceed $9, The Department will present this program at Buena Park High School without additional funds from the City. Prepared by: Approved by: Presented by: Corey S. Sianez, Chief of Police Jim Vanderpool, City Manager Chris Nunez, Police Sergeant ATTACHMENT: Contract City Council Meeting of February 10, PM Page 57

58 Item 03 City Council Meeting of February 10, PM Page 58

59 Item 03 City Council Meeting of February 10, PM Page 59

60 Item 03 City Council Meeting of February 10, PM Page 60

61 Item 03 City Council Meeting of February 10, PM Page 61

62 Item 03 City Council Meeting of February 10, PM Page 62

63 Item 03 City Council Meeting of February 10, PM Page 63

64 Item 03 City Council Meeting of February 10, PM Page 64

65 Item 04 AGENDA REPORT TO CITY COUNCIL MEETING DATE: February 10, 2015 TO: TITLE: The Mayor and City Council COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) FOR THE YEAR ENDED JUNE 30, 2014 RECOMMENDED ACTION: 1) Receive and file the Comprehensive Annual Financial Report (CAFR) for the year ended June 30, PURPOSE: To receive and file the Comprehensive Annual Financial Report (CAFR). DISCUSSION: Staff is pleased to submit the City of Buena Park s Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, The CAFR goes beyond the minimum standard for financial reporting established by Generally Accepted Accounting Principles (GAAP), and as the name implies, presents a more comprehensive overview of the City. The CAFR has three major sections: introductory, financial, and statistical. The introductory section provides general information on the City s structure, services, and environment. The financial section contains all the basic financial statements and required supplementary information, as well as information on all the individual funds. The statistical section provides trend data and nonfinancial data useful in interpreting the basic financial statements. The CAFR has been prepared and presented in a manner designed to fairly set forth the financial position and results of operations of the City as measured by the financial activities of its various funds. The CAFR includes an independent auditor s report and opinion. For the past nine years the City s CAFR has been awarded the Government Finance Officers Association s (GFOA) Certificate of Achievement for Excellence in Financial Reporting. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. Staff believes that this CAFR continues to meet the Certificate of Achievement Program s requirements and has submitted it to GFOA to determine its eligibility. BUDGET IMPACT: There is no budget impact for receiving the CAFR. Prepared by: Approved by: Sung Hyun, Director of Finance Jim Vanderpool, City Manager ATTACHMENT: City of Buena Park Comprehensive Annual Financial Report (CAFR) for the year ended June 30, 2014 City Council Meeting of February 10, PM Page 65

66 Item 04 City Council Meeting of February 10, PM Page 66

67 Item 04 City of Buena Park, California Comprehensive Annual Financial Report With Report on Audit by Independent Certified Public Accountants For the Year Ended June 30, 2014 Prepared by: Finance Department Sung Hyun, Director City Council Meeting of February 10, PM Page 67

68 City of Buena Park Comprehensive Annual Financial Report For the year ended June 30, 2014 Item 04 Table of Contents INTRODUCTORY SECTION Page Table of Contents... i Transmittal Letter... v Organization Chart... x Directory of City Officials... xi GFOA Certificate of Excellence in Financial Reporting... xii FINANCIAL SECTION Independent Auditors Report... 1 Management s Discussion and Analysis... 5 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position Statement of Activities Fund Financial Statements: Governmental Fund Financial Statements: Balance Sheet Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position Statement of Revenues, Expenditures and Changes in Fund Balances Reconciliation of the Governmental Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities i City Council Meeting of February 10, PM Page 68

69 City of Buena Park Comprehensive Annual Financial Report For the year ended June 30, 2014 Item 04 Table of Contents, Continued FINANCIAL SECTION, Continued Page Proprietary Fund Financial Statements: Statement of Net Position Statement of Revenues, Expenses and Changes in Net Position Statement of Cash Flows Fiduciary Fund Financial Statements: Statement of Fiduciary Net Position Statement of Changes in Fiduciary Net Position Notes to Basic Financial Statements Required Supplementary Information (Unaudited): Budgets and Budgetary Accounting Defined Benefit Pension Plan Other Post Employment Benefits (OPEB) Supplementary Information: Non-Major Governmental Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes in Fund Balances Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual: Asset Forfeiture Special Revenue Fund Proposition 172 Police Augmentation Special Revenue Fund Measure M Turnback Special Revenue Fund Measure M2 Special Revenue Fund ii City Council Meeting of February 10, PM Page 69

70 City of Buena Park Comprehensive Annual Financial Report For the year ended June 30, 2014 Item 04 Table of Contents, Continued FINANCIAL SECTION, Continued Page Local Law Enforcement Block Grant Special Revenue Fund Orange County Anti-Drug Abuse Special Revenue Fund Traffic Congestion Relief Special Revenue Fund State OCATT Special Revenue Fund COPS/SLESF Special Revenue Fund Housing and Community Development Special Revenue Fund AB 2766/AQMD Special Revenue Fund Park-in-Lieu Capital Projects Fund City Capital Projects Fund Internal Service Funds: Combining Statement of Net Position Combining Statement of Revenues, Expenses and Changes in Net Position Combining Statement of Cash Flows STATISTICAL SECTION (Unaudited) Net Position by Component Changes in Net Position Fund Balances of Governmental Funds Changes in Fund Balances of Governmental Funds Governmental Activities Tax Revenues by Source Direct and Overlapping Property Tax Rates Principal Property Taxpayers Secured Property Tax Levies and Collections Assessed Value and Estimated Actual Value of Taxable Property Ratios of Outstanding Debt by Type Direct and Overlapping Governmental Activities Debt Legal Debt Margin Information Revenue Bond Coverage iii City Council Meeting of February 10, PM Page 70

71 City of Buena Park Comprehensive Annual Financial Report For the year ended June 30, 2014 Item 04 Table of Contents, Continued STATISTICAL SECTION (Unaudited), Continued Page Demographic and Economic Statistics Principal Employers Full-Time Equivalent City Government Employees by Function Operating Indicators by Function Capital Asset Statistics by Function iv City Council Meeting of February 10, PM Page 71

72 Item 04 City Council Meeting of February 10, PM Page 72

73 Item 04 City of Buena Park Profile The City of Buena Park was incorporated on January 27, 1953, as a General Law City. In November 2008, voters adopted a City Charter. The City of Buena Park is located at the northwest edge of Orange County, which is located in the southwestern part of the State of California. It occupies a land area of square miles and provides a full range of services, including police protection, street and other infrastructure construction and maintenance, and recreational activities to its population of 82,344. The City of Buena Park operates under the council-manager form of government. The City Council s five members are elected at large to provide the policy-setting and legislative functions of the City for four-year overlapping terms. Elections are held in November of even-numbered years, with either two or three seats to be filled. The mayor is elected by City Council for a one-year term and is the presiding officer of the Council. The City Council is responsible, among other things, for passing ordinances, adopting the budget, appointing committees, and hiring the City Manager, City Clerk, and City Attorney. The City Manager is responsible for carrying out the policies and ordinances of the Council, for overseeing the day-to-day operations of the City, and for appointing the heads of the various departments. The annual budget serves as the foundation for the City s financial planning and policy making. The City Manager presents the proposed budget to the City Council for review prior to the beginning of each fiscal year. The budget is prepared according to fund, function (e.g., public safety), and department (e.g., police). The City Manager or Department Heads may make certain transfers of appropriations within a department. However, the City Manager s approval is required to transfer resources from an operating account to a capital account and to transfer appropriations between departments. Starting in fiscal year , the City went to a two year budget process with the goals of saving staff resources and providing a longer term financial plan. The City adopted two separate annual budgets for each respective fiscal year. The items for consideration for the second fiscal year were limited to an exception basis. The financial activities of the two legally separate entities for which the City serves as the governing body are also included in this report; the Buena Park Foundation and the Buena Park Public Financing Authority. Local Economy Buena Park is home to the world-famous Knott s Berry Farm, one of the nation s most popular and largest theme amusement parks. Also located in Buena Park are the Medieval Times Dinner and Tournament, Pirate s Dinner Adventure, and Knott s Soak City. These attractions drive the tourism industry in the City. vi City Council Meeting of February 10, PM Page 73

74 Item 04 In addition to the entertainment-type businesses, Buena Park also offers a complete selection of hotels, restaurants, commercial centers, office complexes, business parks, and the Buena Park Mall. Major nationally recognized employers in the City of Buena Park include Nutrilite, Yamaha, and Georgia Pacific. The City s Auto Center includes dealers of BMW, Buick/GMC, Chevrolet, Ford, Honda, Mercedes-Benz, Nissan, and Toyota vehicles, as well as a CarMax Auto Superstore. Buena Park continues to recover from the great Recession. There are positive trends across the state and the region. Economic indicators reflect an economy that is growing, albeit, moderately. There is a steady decline in the unemployment rate and housing and construction activity have increased. Locally, the City is also experiencing increased development activity and robust tourism. The City s revenue sources continue to recover, further closing the gap towards a balanced operating budget. The continuing enhancement of the City s main corridor, Beach Boulevard, remains a priority, with plans for new restaurants, hotels, and venues. Major Initiatives The City continues to operate under on a budget reduction action plan to address the decreased revenues while maintaining essential services. A major component of this plan is a 5% employee furlough that began on January 1, Additionally, in a cooperative effort with the City, all the employee labor groups have agreed to a further 3% reduction in compensation. The City has also held a number of vacant positions, resulting in an approximate 10% reduction in the laborforce. The City suffered a major setback with the passage of AB1x 26, which eliminated redevelopment agencies in California effective February 1, Redevelopment had been the City s main tool for economic development. The City assumed the role of successor agency to manage the winding down of the redevelopment agency s activities. The City continues to work with the State on the nature of enforceable obligations and disposition of former agency owed properties. Going forward, the City will have to find other options to spur economic development. Long-term Financial Planning The City s 2035 General Plan establishes policy direction for the long-range planning and growth of the City. As a part of the General Plan, the City adopted the following economic principles and goals: FISCAL STABILITY o The City of Buena Park seeks fiscal stability and continued financial growth. Stability will enhance opportunity for economic growth sectors of the community. vii City Council Meeting of February 10, PM Page 74

75 Item 04 TAX BASE REVENUE GROWTH o Economic growth can bring many benefits to the community, including jobs, housing, and new revenue. New growth will lead to higher tax revenue, thus benefiting residents and the community directly by enhancing many of the public services the City provides. The City will continue to collaborate with the business community to facilitate growth, development, and infrastructure improvements that benefit residents and businesses alike. DIVERSITY o Buena Park understands that part of its economic stronghold stems from its employment diversity of office, retail, manufacturing, and industrial businesses. Retaining and expanding these businesses will continue the economic benefits the City maintains, as well as those seeking employment opportunities in Buena Park. BUSINESS RETENTION AND ATTRACTION o Business retention and attraction are top priorities for Buena Park. The City takes great pride in the long, established history of the many business establishments in the City. JOBS-HOUSING BALANCE o Future mixed-use development in focus areas of the City will provide greater opportunity for jobs-housing balancing. ENTERTAINMENT CORRIDOR AND TOURISM o The Entertainment Corridor along Beach Boulevard provides multiple attractions and destinations for visitors to Buena Park. The City will continue to seek opportunities to grow and expand the experience for tourists who visit Buena Park. REVITALIZATION OF AGING CENTERS o Buena Park recognizes the need to revitalize its older commercial areas and support reinvestment and business growth in these areas. Encouraging economic growth can also help meet identified community needs. RETAIL SECTOR o The stability and growth of the retail sector is vital to the economic well being of the City. Retail opportunities need to respond to both the residents and visitors of Buena Park. MIX OF INDUSTRIAL AND OFFICE USES o A primary factor in identifying focus areas in the City is the need to revitalize and reinvent industrial and office uses to respond to the needs and interests that seek these uses. viii City Council Meeting of February 10, PM Page 75

76 Item 04! " # $ % & $ ' # ( ) % ) ) * ) ) ( )! + ( ) ) ) ) % %, ( ), ( % ( + % - % % (. ) ) % / 0, ix City Council Meeting of February 10, PM Page 76

77 CITY OF BUENA PARK Organizational Chart Item 04 City Attorney City Clerk CITY MANAGER Economic Development/ Successor Agency to RDA Citizens Advisory Committee on Community Development Park & Recreation Commission Beautification Environmental Commission Fine Arts Commission Community Development Purchasing Finance Planning Commission Personnel Board Human Resources & Risk Management Police Department Senior Citizens Commission Traffic and Transportation Commission Public Works Community Services City Council Meeting of February 10, PM Page 77

78 Item 04 CITY OF BUENA PARK List of Principal Officials CITY COUNCIL Mayor... Steve Berry Mayor Pro-Tem... Arthur C. Brown Council Member... Fred R. Smith Council Member... Elizabeth Swift, Ed.D. Council Member... vacant ADMINISTRATION AND DEPARTMENT HEADS City Manager... James B. Vanderpool City Attorney... Steven Dorsey City Clerk... Shalice Tilton Director of Community Development... Joel Rosen Director of Community Services... Margaret Riley Director of Finance... Sung Hyun Director of Human Resources and Risk Management... Eddie Fenton Police Chief... Corey Sianez Director of Public Works/City Engineer... James Biery City Council Meeting of February 10, PM Page 78

79 Item 04 City Council Meeting of February 10, PM Page 79

80 Item 04 INDEPENDENT AUDITOR S REPORT To the Honorable Mayor and Members of the City Council of the City of Buena Park Buena Park, California Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of the City of Buena Park, California (City) as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise the City s basic financial statements as listed in the table of contents. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Address: 180 Grand Avenue, Suite 1500 Oakland, CA Phone: Fax: City Council Meeting of February 10, PM Page 80

81 Item 04 To the Honorable Mayor and Members of the City Council of the City of Buena Park Buena Park, California Page 2 Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2014, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management s discussion and analysis, schedules of funded status for pension and other postemployment benefits, and budgetary comparison information on pages be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City s basic financial statements. The introductory section, combining and individual nonmajor fund financial statements, budgetary comparison schedules on pages , and statistical section, are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual nonmajor fund financial statements and budgetary comparison schedules on pages are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements and the schedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial statements as a whole. 2 City Council Meeting of February 10, PM Page 81

82 Item 04 To the Honorable Mayor and Members of the City Council of the City of Buena Park Buena Park, California Page 3 The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 22, 2014, on our consideration of the City s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is 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 internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City s internal control over financial reporting and compliance. Badawi and Associates Certified Public Accountants Oakland, California December 22, City Council Meeting of February 10, PM Page 82

83 Item 04 This page intentionally left blank 4 City Council Meeting of February 10, PM Page 83

84 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS June 30, 2014 The following discussion and analysis of the financial performance of the City of Buena Park provides an overview of the City s financial activities for the fiscal year ended June 30, We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found in the introductory section of this report. Financial Highlights The total assets of the City exceeded its liabilities at the close of fiscal year by $364,700,000. Net position represents the difference between all of the City s assets and liabilities, including infrastructure (roads, bridges, storm drains, sewers, traffic signals, and water system mains and lines) and other capital assets (buildings and improvements, vehicles, furniture, and equipment). Infrastructure and capital assets represent the largest portion of the City's net position, $239,283,000. These assets are costly yet essential to the functioning of City's business and residential populations. The restricted portion of net position is for resources earmarked for specific programs, and therefore unavailable for general use. The unrestricted portion, $80,025,000 may be utilized for the City s ongoing obligations to its citizens and creditors. Governmental activities net position increased by $15,245,000. This increase in net position is due to increases in revenues from transportation and public protection grants, sales taxes, and transient occupancy taxes. An increase of $2,937,000 is attributable to the water enterprise activity in the business-type activities. As of June 30, 2014, the City s governmental funds reported combined ending fund balances of $87,660,000, an increase of $25,254,000 in comparison with the prior fiscal year. Approximately 55% of the fund balance, or $48,190,000 is unassigned and available for use at the government s discretion. The General Fund s portion of the unassigned fund balance is $48,427,000. The unassigned fund balance for Special Revenue Funds is ($202,000) and ($34,000) for other governmental funds. See independent auditors report. 5 City Council Meeting of February 10, PM Page 84

85 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) Using the Accompanying Financial Statements June 30, 2014 This annual report consists of a series of financial statements. The Statement of Net Position and the Statement of Activities provide information about the activities of the City as a whole and present a longer-term view of the City s finances. Also included in the accompanying report are fund financial statements. For governmental activities, the fund financial statements tell how these services were financed in the short term as well as what remains for future spending. Fund financial statements also report the City s operations in more detail than the government-wide statements by providing information about the City s most significant funds. Overview of the Financial Statements The annual report consists of four parts management s discussion and analysis (this section), the basic financial statements, required supplementary information, and an optional section that presents combining statements for non-major governmental funds and internal service funds. The basic financial statements comprise three components: Government-wide financial statements. These statements provide both long-term and short-term information about the City s overall financial status. Fund financial statements. These statements focus on individual parts of the City government, reporting the City s operations in more detail than the government-wide statements. The governmental funds statements tell how general government services like public safety were financed in the short-term as well as what remains for future spending. Proprietary fund statements offer short-term and long-term financial information about the activity the City operates like a business, i.e., the Water Enterprise Fund. Notes to financial statements. - Explains some of the information in the financial statements and provides more detailed data. The statements are followed by a section of required supplementary information that provides additional financial and budgetary information. Figure A-1 summarizes the major features of the City s financial statements, including the portion of the City government they cover and the types of information they contain. The remainder of this overview section of management s discussion and analysis explains the structure and contents of each of the statements. See independent auditors report. 6 City Council Meeting of February 10, PM Page 85

86 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 Overview of the Financial Statements (Continued) Figure A-1 Major Features of the City s Government-wide and Fund Financial Statements Scope Required financial statements Accounting basis and measurement focus Type of asset/ liability information Type of inflow/ outflow information Government-wide Statements Entire City government and the City s component units Statement of net position Statement of activities Accrual accounting and economic resources focus All assets and liabilities, both financial and capital, and short-term and long-term All revenues and expenses during year, regardless of when cash is received or paid Fund Statements Governmental Funds Proprietary Funds The activities of the City that are not proprietary Balance sheet Statement of revenues, expenditures and changes in fund balances Modified accrual accounting and current financial resources focus Only assets expected to be used up and liabilities that come due during the year or soon thereafter; no capital assets or longterm debt included Revenues for which cash is received during or soon after the end of the year; expenditures when goods or services have been received and payment is due during the year or soon thereafter Activities the City operates similar to private businesses Statement of net position Statement of revenues, expenses and changes in net position Statement of cash flows Accrual accounting and economic resources focus All assets and liabilities, both financial and capital, and short-term and longterm All revenues and expenses during the year, regardless of when cash is received or paid See independent auditors report. 7 City Council Meeting of February 10, PM Page 86

87 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 Reporting the City as a Whole The accompanying government-wide financial statements include the Statement of Net Position and the Statement of Activities that present financial data for the City as a whole and are designed to provide readers with a broad overview of the City s financial condition. These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private-sector companies. All of the current year s revenues and expenses are taken into account regardless of when cash is received or paid. These two statements report the City s net position and changes in the net position. The City s net position the difference between assets and liabilities is one way to measure the City s financial health, or financial position. Over time, increases and decreases in the City s net position are one indicator of whether its financial health is improving or deteriorating. Other nonfinancial factors, however, should be considered, such as changes in the City s property tax base and the condition of the City s roads, to assess the overall health of the City. In the Statement of Net Position and the Statement of Activities, we divide the City into two kinds of activities: Governmental activities Most of the City s basic services are reported in this category, such as general government, development, public protection, transportation, environmental, health, and leisure. Sales taxes, property taxes, state subventions, charges for services and other revenues finance most of these activities. Business-type activity The City charges a fee to customers to help it cover all or most of the cost of the services accounted for in the Water Enterprise Fund. See independent auditors report. 8 City Council Meeting of February 10, PM Page 87

88 CITY OF BUENA PARK Item 04 Reporting the City s Major Funds MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 The fund financial statements provide detailed information about the City s most significant funds not the City as a whole. Some funds are required to be established by State law or by bond covenants. However, City Council establishes many other funds to help it control and manage money for particular purposes or to show that it is meeting administrative responsibilities for utilizing certain taxes, grants, or other money. The City s three fund types governmental, proprietary, and fiduciary, utilize different accounting approaches. Governmental funds Most of the City s basic services are reported in governmental funds, which focus on near-term inflows and outflows of resources available for spending, as well as balances of resources available for expenditure at the end of the fiscal year. These funds are reported using the modified accrual basis of accounting, which measures cash and all other current financial assets that can readily be converted to cash. The governmental fund statements provide a detailed short-term view of the City s general government operations and the basic services it provides. Governmental fund information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the City s programs. The relationship or differences between governmental activities (reported in the Statement of Net Position and the Statement of Activities) and governmental funds is described in a reconciliation following the fund financial statements. The City maintains 18 individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, the State Gasoline Tax Fund, the Residential Rehabilitation Fund, the HOME Loans Fund, and the Housing Successor Special Revenue Fund, all of which are considered to be major funds. Data from the remaining 13 funds are combined into a single, aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in a combining statement elsewhere in this report. Proprietary funds When the City charges customers for the services it provides whether to outside customers or to other units of the City these services are generally reported in proprietary funds. Proprietary funds are reported in the same way that all activities are reported in the Statement of Net Position and the Statement of Activities. In fact, the City s enterprise fund (a component of proprietary funds) is the same as the business-type activities we report in the government-wide statements but provides more detail and additional information, such as cash flows, for proprietary funds. The City s one enterprise fund, the Water Enterprise Fund, is considered to be a major fund of the City. The City uses internal service funds (the other component of proprietary funds) to account for its self-insurance, equipment replacement and maintenance, building maintenance, employee benefits, and information technology support. Because these services predominantly benefit governmental rather than business-type functions, they have been included with governmental activities in the government-wide financial statements. See independent auditors report. 9 City Council Meeting of February 10, PM Page 88

89 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 Fiduciary funds - When the City holds assets and acts as a custodian on behalf of another agency, this is reported as a fiduciary fund. Fiduciary funds are similar to governmental funds in that they are reported using the modified accrual basis of accounting. They differ from governmental funds in that they cannot be used to support the City's functions, and must be used only for those purposes required by that agency. The City has two fiduciary funds - the Successor Agency Fund and the CFD Mall Agency Fund. The Successor Agency Fund is a private-purpose trust fund used to account for the assets and liabilities of the former Redevelopment Agency. When the Redevelopment Agency was dissolved in 2012, a fund was established to handle the remaining assets that were required to meet the long-term debts and other enforceable obligations of the former Redevelopment Agency. The CFD Mall Agency Fund, also a private-purpose trust fund, was established to hold investments for debt service related to the mall development. Although the City acts as a fiscal agent for this trust fund and holds the reserve funds for future debt payments, the City has no debt service obligation. Fiduciary funds are presented separately, and are not included in the government-wide financial statements as they do not support the City's programs. GOVERNMENT-WIDE FINANCIAL ANALYSIS Below is a summary of the City s government-wide financial information (in thousands): Total Governmental and Business-type Activities Amount Percent June 30, June 30, Increase Increase (Decrease) (Decrease) Assets $ 395,233 $ 350,283 $ 44, % Liabilities 30,533 26,775 3, % Deferred Inflow of Resources (684) (100.00)% Net Position $ 364,700 $ 322,824 $ 41, % Unrestricted net position $ 80,025 $ 63,143 $ 16, % Long-term debt $ 7,568 $ 9,280 $ (1,712) (18.45)% Program revenues $ 36,431 $ 33,444 $ 2, % Taxes $ 52,513 $ 53,064 $ (551) (1.04)% Other general revenues $ 823 $ 198 $ % Expenses $ 71,585 $ 70,572 $ 1, % See independent auditors report. 10 City Council Meeting of February 10, PM Page 89

90 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) As noted earlier, the net position is a useful indicator of a government s financial position. A summary of the Statement of Position (in thousands) at June 30, 2014 and 2013 are as follows: Governmental Activities: Percent June 30, June 30, Increase Increase (Decrease) (Decrease) Assets: Current assets $ 90,098 $ 76,142 $ 13, % Noncurrent assets 256, ,389 26, % Total Assets 346, ,531 40, % Liabilities: Current liabilities 8,736 5,426 3, % Noncurrent liabilities 17,562 19,645 (2,083) (10.60)% Total Liabilities 26,298 25,071 1, % Net Position: Invested in capital assets, net of related debt 218, ,872 2, % Restricted 45,392 23,696 21, % Unrestricted 56,334 41,891 14, % Total Net Position $ 320,397 $ 281,459 $ 38, % See independent auditors report. 11 City Council Meeting of February 10, PM Page 90

91 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) Business-type Activities: Amount Percent June 30, June 30, Increase Increase (Decrease) (Decrease) Assets: Current assets $ 27,901 $ 23,522 $ 4, % Noncurrent assets 20,637 20, % Total Assets 48,538 43,752 4, % Liabilities: Current liabilities 4,152 2,287 1, % Noncurrent liabilities (17) (17.00)% Total Liabilities 4,235 2,387 1, % Net Position: Invested in capital assets, net of related debt 20,612 20, % Unrestricted 23,691 21,252 2, % Total Net Position $ 44,303 $ 41,365 $ 2, % The largest portion of the City s assets reflects its investment in capital assets (i.e., land, buildings, machinery, equipment, and infrastructure) less any related debt utilized to acquire those assets that is still outstanding. The City uses these capital assets to provide services to its citizens; consequently, these assets are not available for future expenditure. Although the City s investment in its capital assets is reported net of related debt, the resources needed to repay this debt must be provided from other sources, since capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the City s resources are subject to external (legally imposed or statutory) restrictions ($45,392,000 for governmental activities) on how they may be used. This amount represents 14% of net position for governmental activities. The unrestricted portion ($56,334,000 for governmental activities and $23,691,000 for business-type activities), the resources that can be used to finance day-to-day operations without constraints, represents 18% and 53% of net position for governmental and business-type activities, respectively. See independent auditors report. 12 City Council Meeting of February 10, PM Page 91

92 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) For governmental and business-type activities, net position increased overall by $41,875,000. The main factor for the increase in net position is the addition of the Housing Successor Special Revenue Fund. Due to the State of California's dissolution of redevelopment agencies, the Housing Successor Special Revenue Fund had been combined with the Successor Agency Private-Purpose Trust Fund and classified as a fiduciary fund. When the City elected to assume the affordable housing functions of the Housing Successor, it became reclassified as a special revenue fund and merged into the governmental fund financial statements. This action increased net position by $24,000,000 (restricted for affordable housing). An additional $15,000,000 increase in net position is from overall increases in tax and other revenues. In addition, there was an increase in net position by the Water Fund due to revenues collected in excess of expenditures in the amount of $2,938,000. The Water Fund's expenditures vary from year to year, and depend upon infrastructure requirements. As long-term infrastructure demands are very costly, the Water Fund needs to increase its net position to provide for future demands. Restricted net position totals $45,392,000. These assets are committed for special programs or projects, and for contractor and vendor obligations. Unrestricted net position increased by $16,882,000. See independent auditors report. 13 City Council Meeting of February 10, PM Page 92

93 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) Change in net position of Governmental Activities (in thousands) is as follows: Amount Percent June 30, 2014 June 30, 2013 Increase (Decrease) Increase (Decrease) Revenues: Program Revenues: Charges for services $ 9,971 $ 8,732 $ 1, % Operating grants and contributions 6,506 5,226 1, % Capital grants and contributions 3,492 2, % Total Program Revenues 19,969 16,882 3, %. General Revenues: Property taxes 8,156 12,041 (3,885) (32.27)% Sales and use taxes 20,420 18,913 1, % Property taxes in lieu of sales and use taxes 6,842 6, % Transient occupancy taxes 5,007 4, % Franchise taxes 1,700 1,729 (29) (1.68)% Other taxes 10,388 9, % Investment income % Other revenue % Total General Revenues 53,148 53,225 (77) (.15)% Total Revenues 73,117 70,107 3, % Expenses: General government 6,491 6,551 (60) (.92)% Leisure 3,048 2, % Health 3,019 2, % Transportation 8,696 7, % Public protection 30,563 30, % Development 2,763 3,167 (404) (12.76)% Environmental 2,979 2, % Interest expense (66) (13.70)% Total Expenses 57,975 57, % Increase in Net Position before transfers 15,142 12,996 2, % Transfers Change in Net Position 15,244 13,098 2, % Net Position - Beginning of Year - as Restated 305, ,361 36, % Net Position - End of Year $ 320,397 $ 281,459 $ 38, % See independent auditors report. 14 City Council Meeting of February 10, PM Page 93

94 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) The cost of all governmental activities for fiscal year was $57,975,000. However, as shown in the Statement of Activities, the amount that the taxpayers ultimately financed for these activities was only $38,006,000, because some of the cost was paid by those who directly benefited from the programs, $9,971,000, or by other governments and organizations that subsidized certain programs with operating grants and contributions, $6,506,000, and capital grants and contributions, $3,492,000. The City s governmental program revenues were $19,969,000. The City paid for the remaining public benefit portion of governmental activities with $53,251,000 in taxes and general revenue (some of which could only be used for certain programs) and with other revenues, such as interest and general entitlements. Total resources available during the year to finance governmental operations were $378,372,000, consisting of net position - restated at July 1, 2013 of $305,153,000, program revenues of $19,969,000, general revenues of $53,148,000, and transfers of $102,000. Total expenses for governmental activities during the year were $57,975,000, thus creating a net position of $320,397,000 as of June 30, See independent auditors report. 15 City Council Meeting of February 10, PM Page 94

95 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) Program revenues increased $3,087,000, a change of 18% from the prior year. This is due to the increase in federal and state grants for transportation and housing projects, as well as greater collections of service fees. Total general revenues increased slightly, a 4% change from the previous year. The largest changes in revenues are reflected in sales taxes and property taxes in lieu of sales taxes. Sales taxes increased by $1,507,000, or 8%, a result of the strengthening economy. Property tax revenues generally show conservative changes from year to year, but in there was a 32% decrease, or $3,885,000 from the previous year. This is due to the decrease in the residual property tax distribution by the County for the balance of property taxes formerly allocated to redevelopment agencies. The dissolution of the redevelopment agencies did not eliminate their legal obligations, requiring them to continue to be funded by property taxes. Any residual property taxes not distributed to redevelopment agencies are then reapportioned to the remaining taxing entities. Amounts collected for residual property taxes will fluctuate greatly from year to year. This decrease in the property taxes was offset by increases in transient occupancy taxes, interest income and other taxes. See independent auditors report. 16 City Council Meeting of February 10, PM Page 95

96 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) Expenses for the governmental activities increased $864,000, or 2%. This increase is directly related to increased spending on transportation projects, specifically those related to street rehabilitation. See independent auditors report. 17 City Council Meeting of February 10, PM Page 96

97 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) Change in net position of Business-type Activities (in thousands) is as follows: Amount Percent June 30, June 30, Increase Increase (Decrease) (Decrease) Revenues: Program Revenues: Charges for services $ 16,462 $ 16,562 $ (100) (.60)% Total Program Revenues 16,462 16,562 (100) (.60)% General Revenues: Investment income % Total General Revenues % Total Revenues 16,650 16, % Expenses: Water utility 13,611 13, % Total Expenses 13,611 13, % Increase in Net Position before transfers 3,039 3,138 (99) (3.26)% Transfers (102) (102) - - Change in Net Position 2,937 3,036 (99) (3.26)% Net Position - Beginning of Year 41,365 38,329 3, % Net Position - End of Year $ 44,302 $ 41,365 $ 2, % See independent auditors report. 18 City Council Meeting of February 10, PM Page 97

98 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED) Business-type Activities (Continued): The cost of all proprietary (business-type) activities in was $13,611,000. As shown in the Statement of Activities and Changes in Net Position, the amount paid by users of the systems was $16,462,000, investment income totaled $188,000, and transfers were $102,000. Beginning net position was $41,365,000 and ending net position was $44,302,000. Of the ending net position, $20,612,000, or 47%, was invested in capital assets and $23,690,000, or 53%, was unrestricted. Total water revenues increased by $51,000 from the previous year, an increase of less than 1%. This increase is attributable to a $151,000 increase in interest income, or 408%, due to more cash available for investment purposes. Water utility revenues decreased by $100,000. In spite of the unusually warm weather, water consumption decreased slightly compared to the prior year, a positive reaction to water conservation efforts. Water utility costs increased by $150,000, or 1%. Although there was no increase in water consumption, the cost to purchase water increased. Water utility costs include all the costs to provide water to the public. These costs include labor, materials and supplies, water production and water distribution charges. There are two methods of water production: Pumping water from the ground, and purchasing water from the Metropolitan Water District. Pumping water is 40% cheaper than purchasing water. However, there are restrictions that limit the amount of water that can be pumped. These restrictions take into account various factors including water demand, drought, rainfall, levels of groundwater, and conservation demands. Interfund transfers remained at $102,000, similar to last fiscal year. Of that amount, $72,000 was transferred to the General Fund for rent payment for City-owned well sites, and $30,000 for the Water Fund's portion of public liability insurance. Activity for the fiscal year increased net position by $2,937,000. See independent auditors report. 19 City Council Meeting of February 10, PM Page 98

99 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 Financial Analysis of the City s Governmental Funds Below is an analysis of the City s governmental fund activities for the year (in thousands): Amount Percent June 30, June 30, Increase Increase (Decrease) (Decrease) Total Fund Balances: General Fund $ 59,733 $ 47,000 $ 12, % State Gas Tax Fund 4,968 4, % Residential Rehabilitation Fund (202) (264) 62 (23.48)% Home Loan Fund (40) (12.62)% Housing Successor Fund 14,334-14,344 - Non-major Governmental Funds 8,550 10,633 (2,083) (19.59)% Total Fund Balances $ 87,660 $ 62,406 $ 25, % At the close of the current fiscal year, the City s governmental fund balances reported a combined ending balance of $87,659,000, an increase of $25,253,000, or 40% in comparison to the prior year. This increase is due to the addition of the Housing Successor Fund. In prior year financial statements, the Housing Successor Fund was combined with the Successor Agency (formerly the Redevelopment Agency) and had been designated as a fiduciary fund and excluded from the governmental fund statements. Once the City assumed responsibility for the Housing Successor, this fund was classified as governmental in nature and combined into the governmental activities, increasing the total fund balance by $14,344,000. The fund balance for the General Fund was $59,733,000, an increase of $12,733,000, or 27% from the previous year. General fund revenues continue to outpace expenditures, primarily due to the improving economy resulting in greater tax revenues. Expenditures for the most part remained static, the overall result being a larger fund balance. The State Gas Tax Fund has a fund balance of $4,968,000, a $248,000 increase from the previous fiscal year. The State Gas Tax Fund operates with revenues collected from a supplemental tax on gasoline sales and is used to maintain and improve streets and highways. The balance of this fund will vary from year to year depending on the See independent auditors report. 20 City Council Meeting of February 10, PM Page 99

100 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 amount spent on street projects. The HOME Loan Fund balance is $277,000, a decrease of $40,000 from the previous year. The HOME Loan program is temporary and funded by grants received from the State of California. Once all grants are applied, The HOME Loan Fund will no longer operate. Non-major Governmental Funds show a decrease in fund balance of $2,084,000. Non-major Governmental Funds consists of multiple funds, the largest fund balances are from the Measure M2 Fund and from the Park-in-lieu Funds. Both funds are used to support capital improvement projects; Measure M2 funds are derived from a portion of sales tax and distributed by the State of California for the purpose of street projects and improvements. Park-in-lieu operates from the collection of developer fees that are used to improve the City's public parks. Revenues increased for each fund, Measure M2 collected $118,000 more fees than the prior year, and Park-in-lieu, $66,000. Both funds increased spending significantly; Measure M2 spent $1,890,000 more than the previous year on street improvement projects and Park-in-lieu spent $521,000 more on public park projects, creating the decrease in fund balance for the non-major governmental funds. Financial Analysis of the City s Proprietary Funds Below is an analysis of the net position of the City s proprietary funds (in thousands): Amount Percent June 30 June 30, Increase Increase (Decrease) (Decrease) Total Net Position: Water Fund $ 44,302 $ 41,365 $ 2, % Internal Service Funds 8,765 8,826 (61) (.70)% Total Net Position $ 53,067 $ 50,191 $ 2, % Amount Percent June 30, June 30, Increase Increase (Decrease) (Decrease) Unrestricted Net Position: Water Fund $ 23,690 $ 21,253 $ 2, % Internal Service Funds 6,656 6,824 (168) (2.47)% Total Unrestricted Net Position $ 30,346 $ 28,077 $ 2, % Total net position of the Water Enterprise Fund increased $2,937,000, and the unrestricted portion increased $2,437,000. Although there was an increase in the net position because the charges for services exceeded total expenses, this increase was impacted by higher water utility costs. See independent auditors report. 21 City Council Meeting of February 10, PM Page 100

101 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 The function of the Internal Service Funds is to provide services to other City departments. These services include the following: equipment and vehicle maintenance and replacement, worker s compensation, public liability, employee benefits, building and grounds maintenance, and information technology support. The Internal Service Funds total net position decreased by $61,000, and the unrestricted portion decreased by $168,000. The reason for the change was due to an increase in public liability claims payments and pending, but yet unpaid claims. Debt Administration Below is a schedule of the changes to the City s long-term debt (in thousands). Additional information on the City s long-term debt is shown in note 8 of the financial statements. Balance at Balance at July 1, June 30, 2013 Additions Deletions 2014 Governmental Activities: Note Payable $ 10,890 $ - $ (1,634) $ 9,256 Claims payable 7,426 1,993 (1,648) 7,771 Employee leave benefits 2, (199) 2,359 Termination benefits (179) - Total Governmental Activities 20,807 2,239 (3,660) 19,386 Business-type Activities: Loans payable 33 - (9) 24 Notes payable 84 - (84) - Employee leave benefits (11) 110 Termination benefits 45 - (45) - Total Business-type Activities (149) 134 Total Long-Term Obligations $ 21,086 $ 2,243 $ (3,809) $ 19,520 As of June 30, 2014 the City s total debt decreased by $1,566,000. See independent auditors report. 22 City Council Meeting of February 10, PM Page 101

102 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 Capital Assets The capital assets of the City are the assets having a historic cost of more than $1,000 and a useful life of greater than two years that are used in the performance of the City s functions, including infrastructure assets. The City has elected to use the Basic Approach as defined by GASB Statement No. 34 for infrastructure reporting. The following infrastructure networks are recorded as capital assets in the government-wide financial statements: Road system, which includes street and alley rights-of-way, pavement, alleys, medians, curbs, gutters, sidewalks, traffic signals, interconnect cables, and bridges. Storm drain system, which includes storm drain lines and storm drain catch basins. Sewer system, which includes sewer lines. Water system, which includes water lines, water wells, and booster pump stations. Below is a schedule of the City s capital assets, net of accumulated depreciation (in thousands): Amount Percent June 30, June 30, Increase Increase (Decrease) (Decrease) Governmental Activities: Rights-of-Way $ 48,663 $ 48,582 $ 81.17% Land 11,784 11, Construction in progress 6,619 7,430 (811) (10.92)% Buildings 73,893 74,083 (190) (.26)% Improvements 7,497 6, % Machinery and equipment 7,645 5,645 2, % Furniture and fixtures (15) (1.85)% Infrastructure: Road system 59,280 58, % Storm drain system 2,493 2, % Total Governmental Activities 218, ,873 2, % See independent auditors report. 23 City Council Meeting of February 10, PM Page 102

103 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 Capital Assets (Continued) Amount Percent June 30, June 30, Increase Increase (Decrease) (Decrease) Business-type Activities: Land $ 2 $ 2 $ - - Construction in progress 1,641 2,357 (716) (30.38)% Buildings 4 5 (1) (20.00)% Improvements % Pumps and reservoirs % Hydrants, meters and connections (7) (1.09)% Machinery and equipment (22) (4.91)% Infrastructure: Wells 2,648 2,757 (109) (3.96)% Water and sewer lines 13,850 13, % Total Business-type Activities 20,636 20, % Total Capital Assets $ 239,306 $ 236,103 $ 3, % Capital assets from governmental activities increased $2,797,000, or 1%, and business-type activities increased $406,000, also 1%. The increase in governmental activities capital assets was primarily due to the completion of renovations to the Senior Center, multiple park projects, and City-wide street improvements. For business-type activities the increase was due to the water telemetry and security system upgrades, and sewer lining replacement. Further information on the City s capital assets can be found in note 7 of the financial statements. Capital asset and infrastructure projects completed in totaled $10,626,000. These improvements include: Installation of Field Lights at Multiple Parks. Valley View Signal Synchronization. Street Improvements from La Palma/Beach to East City Limits. Dolly Avenue Street Improvements. Idaho and Washington Street Improvements. Holder Street Improvements. See independent auditors report. 24 City Council Meeting of February 10, PM Page 103

104 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 General Fund Budgetary Highlights Actual General Fund revenues were $8,947,000 higher than the $54,703,000 budgeted for This increase is from tax revenues. The original budget for the General Fund increased from $54,632,000 to $54,703,000. This increase of $71,000 was from a combination of new grant awards and the carry-over of unspent awards from the previous fiscal year. Actual expenditures for the General Fund were $3,123,000 below budget. $1,579,000 of the savings was due to a decrease in labor costs because of a 5% furlough and 3% in employee concessions, as well as unfilled positions. The remaining savings of $1,544,000 are temporary, as they were budgeted for professional services and capital improvement costs that were not spent in the fiscal year but will be carried forward into the next fiscal year. Comparing the fiscal year General Fund original budget for expenditures and transfers amount of $53,748,000 to the final budgeted amount of $54,206,000 shows a net increase of $458,000. The net increase from the total original budgeted expenditures to the final budget can be summarized as follows: Appropriations of $52,000 for general government Appropriations of $32,000 for leisure Appropriations of $3,000 for transportation Appropriations of $51,000 for public protection Appropriations of $92,000 for development Appropriations of $6,000 for environmental Appropriations of $222,000 for capital outlay The changes between the original and the amended budget were due to budget carryovers for contractual fees and services. In addition, there were increases and adjustments for capital improvement projects, police protection programs and other public work projects. Economic Factors and Next Year s Budgets and Rates The key assumptions in the General Fund forecast for fiscal year were: Increase in tourism Increase in Sales Tax Moderate Property Tax revenues Moderate increase in development activity See independent auditors report. 25 City Council Meeting of February 10, PM Page 104

105 CITY OF BUENA PARK Item 04 MANAGEMENT S DISCUSSION AND ANALYSIS (CONTINUED) June 30, 2014 Contacting the City s Financial Management This financial report is designed to provide our citizens, taxpayers, customers, and creditors with a general overview of the City s finances and to show the City s accountability for the money it receives. If you have questions about this report, separate reports of the City s component units or need additional financial information, contact the Finance Director s Office, at City of Buena Park, 6650 Beach Boulevard, Buena Park, California See independent auditors report. 26 City Council Meeting of February 10, PM Page 105

106 Item 04 BASIC FINANCIAL STATEMENTS 27 City Council Meeting of February 10, PM Page 106

107 Item 04 This page intentionally left blank 28 City Council Meeting of February 10, PM Page 107

108 Item 04 GOVERNMENT-WIDE FINANCIAL STATEMENTS 29 City Council Meeting of February 10, PM Page 108

109 Item 04 This page intentionally left blank 30 City Council Meeting of February 10, PM Page 109

110 City of Buena Park Statement of Net Position June 30, 2014 Item 04 Primary Government Governmental Business-Type Activities Activities Total ASSETS Current assets: Cash and investments $ 81,277,999 $ 25,096,740 $ 106,374,739 Accounts receivable 3,277,567 2,739,043 6,016,610 Interest receivable 168,320 55, ,823 Taxes receivable 90,968-90,968 Due from other governments 5,017,594-5,017,594 Prepaid items 172,900 10, ,900 Inventory 92,292-92,292 Total current assets 90,097,640 27,901, ,998,926 Noncurrent assets: Property held for resale 13,949,425-13,949,425 Due from Successor Agency 7,071,318-7,071,318 Loans receivable, net of $5,558,620 allowance 16,493,605-16,493,605 Net OPEB Asset 412, ,530 Capital assets: Non-depreciable 67,065,982 1,640,819 68,706,801 Depreciable, net 151,605,178 18,995, ,600,935 Total capital asset 218,671,160 20,636, ,307,736 Total noncurrent assets 256,598,038 20,636, ,234,614 Total assets 346,695,678 48,537, ,233,540 LIABILITIES Current liabilities: Accounts payable 4,721,905 3,720,376 8,442,281 Accrued liabilities 646,779 52, ,258 Interest payable 31, , ,542 Deposits payable 1,060,203-1,060,203 Retention payable 173, ,319 Unearned revenue 278, ,064 Employee leave benefits - due within 1 year 21,000 42,000 63,000 Claims payable - due within 1 year 100, ,000 Long-term debt - due within one year 1,703,089 9,736 1,712,825 Total current liabilities 8,735,918 4,152,574 12,888,492 Noncurrent liabilities: Employee leave benefits - due in more than 1 yr 2,338,219 67,747 2,405,966 Claims payable - due in more than 1 yr 7,670,780-7,670,780 Long-term debt - due in more than one year 7,553,304 14,932 7,568,236 Total noncurrent liabilities 17,562,303 82,679 17,644,982 Total liabilities 26,298,221 4,235,253 30,533,474 NET POSITION Net investment in capital assets 218,671,160 20,611, ,283,068 Restricted for: Residential housing 31,086,019-31,086,019 Transportation 8,499,130-8,499,130 Development 3,727,901-3,727,901 Environment 228, ,462 Public protection 1,850,879-1,850,879 Total restricted 45,392,391-45,392,391 Unrestricted 56,333,906 23,690,701 80,024,607 Total net position $ 320,397,457 $ 44,302,609 $ 364,700,066 See accompanying Notes to Basic Financial Statements. 31 City Council Meeting of February 10, PM Page 110

111 City of Buena Park Statement of Activities For the year ended June 30, 2014 Item 04 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Total Primary Government: Governmental activities: General government $ 6,490,811 $ 131,520 $ 37,660 $ - $ 169,180 Leisure 3,048, ,724 32, ,385 Health 3,018,963 3,118, ,118,315 Transportation 8,695, ,473 2,732,413 3,467,135 6,426,021 Public protection 30,562,980 3,648,526 2,601,049 25,000 6,274,575 Development 2,763,214 1,839,406 1,101,827-2,941,233 Environmental 2,978, , ,435 Interest on long-term debt 416, Total governmental activities 57,974,703 9,971,399 6,505,610 3,492,135 19,969,144 Business-type activities: Water 13,610,538 16,462, ,462,151 Total business-type activities 13,610,538 16,462, ,462,151 Total primary government $ 71,585,241 $ 26,433,550 $ 6,505,610 $ 3,492,135 $ 36,431,295 General Revenues: Taxes: Property taxes Sales taxes Property taxes in lieu of sales and use taxes Transient occupancy taxes Franchise taxes Other taxes Total taxes Investment income Other Transfers Total general revenues and transfers Change in net position Net position - beginning of year, as restated Net position - end of year See accompanying Notes to Basic Financial Statements. 32 City Council Meeting of February 10, PM Page 111

112 Item 04 Net (Expense) Revenue and Changes in Net Position Governmental Business-Type Activities Activities Total $ (6,321,631) $ - $ (6,321,631) (2,191,848) - (2,191,848) 99,352-99,352 (2,269,515) - (2,269,515) (24,288,405) - (24,288,405) 178, ,019 (2,795,297) - (2,795,297) (416,234) - (416,234) (38,005,559) - (38,005,559) - 2,851,613 2,851,613-2,851,613 2,851,613 (38,005,559) 2,851,613 (35,153,946) 8,156,186-8,156,186 20,419,865-20,419,865 6,842,386-6,842,386 5,006,548-5,006,548 1,699,685-1,699,685 10,388,274-10,388,274 52,512,944-52,512, , , ,147 26,437-26, ,170 (102,170) - 53,250,865 85,663 53,336,528 15,245,306 2,937,276 18,182, ,152,151 41,365, ,517,484 $ 320,397,457 $ 44,302,609 $ 364,700,066 $ 44,302, City Council Meeting of February 10, PM Page 112

113 Item 04 This page intentionally left blank 34 City Council Meeting of February 10, PM Page 113

114 Item 04 FUND FINANCIAL STATEMENTS Governmental Fund Financial Statements Proprietary Fund Financial Statements Fiduciary Fund Financial Statements 35 City Council Meeting of February 10, PM Page 114

115 Item 04 This page intentionally left blank 36 City Council Meeting of February 10, PM Page 115

116 Item 04 GOVERNMENTAL FUND FINANCIAL STATEMENTS General Fund accounts for resources traditionally associated with governmental which are not required legally or by sound financial management to be accounted for in another fund. State Gas Tax Special Revenue Fund accounts for street and maintenance projects of the public works department. Financing is provided by the City's allocation of State gasoline taxes. Residential Rehabilitation Special Revenue Fund accounts for revenue received from the Department of Housing and Urban Development for housing improvement projects of the planning and public works departments. HOME Loans Special Revenue Fund accounts for grant monies received from the first-time homebuyer down payment assistance program. Housing Successor Special Revenue Fund accounts for future affordable housing projects. Non-Major Governmental Funds is the aggregate of all the non-major governmental funds. 37 City Council Meeting of February 10, PM Page 116

117 City of Buena Park Balance Sheet Governmental Funds June 30, 2014 Item 04 Major Funds State Residential Gasoline Tax Rehabilitation HOME Loans General Special Revenue Special Revenue Special Revenue ASSETS Cash and investments $ 49,149,155 $ 6,327,403 $ - $ 241,448 Accounts receivable 2,181, , Interest receivable 102,124 8, Taxes receivable 90, Loans receivable - - 2,056,915 4,549,418 Due from other governments 3,956, , ,000 Prepaid items 99, Inventory 92, Property held for resale Due from other funds 557, Due from Successor Agency 7,071, Total assets $ 63,300,904 $ 7,337,171 $ 2,056,915 $ 5,041,367 LIABILITIES, DEFERRED INFLOW OF RESOURCES AND FUND BALANCES Liabilities: Accounts payable $ 867,034 $ 1,522,235 $ 749 $ 38,226 Accrued liabilities 601,589 5, Deposits payable 959, Retention payable - 88, Unearned revenue ,967 Due to other funds ,636 - Total liabilities 2,428,281 1,616, , ,193 Deferred Inflows of Resources Unavailable revenue 1,139, ,437 2,056,915 4,549,418 Total deferred inflows of resources 1,139, ,437 2,056,915 4,549,418 Fund Balances: (Note 12) Nonspendable 5,848, Restricted 1,414,264 4,967, ,756 Assigned 4,043, Unassigned 48,427,264 - (202,385) - Total fund balances 59,732,908 4,967,589 (202,385) 277,756 Total liabilities, deferred inflows of resources, and fund balances $ 63,300,904 $ 7,337,171 $ 2,056,915 $ 5,041,367 See accompanying Notes to Basic Financial Statements. 38 City Council Meeting of February 10, PM Page 117

118 Item 04 Major Funds Other Total Housing Successor Governmental Governmental Special Revenue Funds Funds $ 1,039,422 $ 9,639,257 $ 66,396, ,382 3,263,544 2,155 23, , ,968 15,387,882-21,994,215 58, ,796 5,017, , ,292 13,338, ,948 13,949, , ,071,318 $ 29,826,345 $ 11,107,297 $ 118,669,999 $ 2,849 $ 1,749,274 $ 4,180, , , ,545-1,060,203-85, , , , , , ,113 2,316,364 6,881,481 15,387, ,385 24,128,752 15,387, ,385 24,128, ,848,355 14,334,350 7,974,652 28,968, ,281 4,652,306 - (34,385) 48,190,494 14,334,350 8,549,548 87,659,766 $ 29,826,345 $ 11,107,297 $ 118,669, City Council Meeting of February 10, PM Page 118

119 Item 04 This page intentionally left blank 40 City Council Meeting of February 10, PM Page 119

120 Item 04 City of Buena Park Reconciliation of the Governmental Funds Balance Shee to the Government-Wide Statement of Net Position June 30, 2014 Total Fund Balances - Total Governmental Funds $ 87,659,766 Amounts reported for governmental activities in the Statement of Net Position were different because: Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet. Except for the internal service funds reported below, the capital assets were adjusted as follows: Government- Wide Statement of Net Position Internal Service Funds Non-depreciable $ 67,065,982 $ - $ 67,065,982 Depreciable, net 151,605,178 (2,108,608) 149,496,570 Total capital assets $ 218,671,160 $ (2,108,608) 216,562,552 Total Unavailable revenue recorded in the fund financial statements resulting from activities in which revenues were earned but funds were not available are reclassified as revenues in the Government-Wide Financial Statements. 24,128,752 Loans and notes receivable were recorded at gross amounts in the governmental funds. However, in the Government-Wide Financial Statement an estimated amount for allowance for potential forgiveness has been expensed. The following amount represents the current year balance for allowance for potential forgiveness. (5,558,620) Interest payable on long-term debt did not require current financial resources. Therefore, interest payable was not reported as a liability in Governmental Funds Balance Sheet. (31,559) Internal service funds were used by management to charge the costs of certain activities, such as insurance, to individual funds. The assets and liabilities of the Internal service funds were included in governmental activities in the Government-Wide Statement of Net Position. 8,764,683 Governmental funds report all contributions in relation to the Annual Required Contribution (ARC) for OPEB as expenditures, but in the Statement of Net Position any excess or deficiencies in relation to the ARC are recorded as an asset or a liability 412,530 Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet. Government- Wide Statement of Net Position Internal Service Funds Total Claims and judgments payable - due within one year $ (100,000) $ 100,000 $ - Employee leave benefits - due within one year (21,000) 21,000 - Bonds payable - due within one year (1,703,089) - (1,703,089) Long term liabilities - due in more than one year (17,562,303) 7,724,745 (9,837,558) Total long-term liabilities $ (19,386,392) $ 7,845,745 (11,540,647) Net Position of Governmental Activities $ 320,397,457 See accompanying Notes to Basic Financial Statements. 41 City Council Meeting of February 10, PM Page 120

121 City of Buena Park Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds For the year ended June 30, 2014 Item 04 Major Funds State Residential Gasoline Tax Rehabilitation HOME Loans General Special Revenue Special Revenue Special Revenue REVENUES: Taxes $ 45,978,079 $ - $ - $ - Licenses and permits 495, Fines and forfeitures 736, Intergovernmental 8,062,396 4,565,080 46, ,898 Charges for services 6,880, Investment income 433,011 23,163 15,547 3,553 Miscellaneous 1,064, Total revenues 63,650,227 4,588,243 61, ,451 EXPENDITURES: Current: General government 5,851, Leisure 2,447, Health 2,959, Transportation 4,196, , Public protection 27,941, Development 1,533, ,813 Environmental 2,846, Capital outlay 87,506 5,603, Debt Service: Principal retirement 1,633, Interest and other charges 421, Total expenditures 49,920,469 6,035, ,813 REVENUES OVER (UNDER) EXPENDITURES 13,729,758 (1,447,566) 61,911 (39,362) OTHER FINANCING SOURCES (USES): Transfers in 79,670 1,717, Transfers out (1,163,220) (22,500) - - Proceeds from sale of capital assets 86, Total other financing sources (uses) (997,067) 1,695, Net change in fund balances 12,732, ,840 61,911 (39,362) FUND BALANCES: Beginning of year, as restated 47,000,217 4,719,749 (264,296) 317,118 End of year $ 59,732,908 $ 4,967,589 $ (202,385) $ 277,756 See accompanying Notes to Basic Financial Statements. 42 City Council Meeting of February 10, PM Page 121

122 Item 04 Major Funds Non-Major Total Housing Successor Governmental Governmental Special Revenue Funds Funds $ - $ 411,867 $ 46,389, , , ,718 3,053,948 16,257, ,753 7,242, , , ,867 32, ,630 1,400, ,354 4,244,911 73,285, ,851, ,447, ,959, ,859 5,008, ,216 28,753,654 55, ,713 2,676,558-73,488 2,920,439-2,970,587 8,661, ,633, ,806 55,385 4,884,011 61,335, ,969 (639,100) 11,949, ,488 2,292,064 - (1,939,174) (3,124,894) ,483 - (1,444,686) (746,347) 283,969 (2,083,786) 11,203,263 14,050,381 10,633,334 76,456,503 $ 14,334,350 $ 8,549,548 $ 87,659, City Council Meeting of February 10, PM Page 122

123 Item 04 City of Buena Park Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Chan in Fund Balances to the Government-Wide Statement of Activities For the year ended June 30, 2014 Net Change in Fund Balances - Total Governmental Funds $ 11,203,263 Amounts reported for governmental activities in the Statement of Activities were different because: Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated useful lives as depreciation expense. This was the amount of capital assets recorded in the current period, net of Internal Service Funds of $475,264 8,245,970 Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities, but they did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the governmental funds, net of Internal Service Funds of $360,006 (5,315,246) In the statement of activities, only the gain or (loss) on the sale of capital assets is reported, whereas in the governmental funds proceeds from sales increases financial resources. The difference between proceeds and the loss on disposal of capital assets: (238,050) Accrued compensated leave payable was an expenditure in governmental funds, but the accrued payable increased compensated leave liabilities in the Government-Wide Statement of Net Position. 137,312 OPEB expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. 112,266 Bond proceeds provided current financial resources to governmental funds, but issuing debt increased long-term liabilities in the Government-Wide Statement of Net Position. Repayment of bond principal was an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position. Long-term debt repayments 1,633,379 Note and loan revenues that did not meet the revenue recognition criteria in the governmental funds but were recognized as revenue in the Government-Wide Financial Statements. (688,828) Loans and notes receivable were recorded at gross amounts in the governmental funds. However, in the Government-Wide Financial Statement an estimated amount for allowance for potential forgiveness has been expensed. The following amount represents the current year amount for allowance for potential forgiveness. 211,503 Interest expense on long-term debt is reported on the accrual basis on the Government-Wide Statements, but expenditures on long-term debt in the governmental funds statements are recorded when paid. The following amount represents the change in accrued interest from the prior year. 5,572 Internal service funds were used by management to charge the costs of certain activities, such as insurance and fleet management, to individual funds. The net revenue of the internal service funds was reported with governmental activities. (61,835) Change in Net Position of Governmental Activities $ 15,245,306 See accompanying Notes to Basic Financial Statements. 44 City Council Meeting of February 10, PM Page 123

124 Item 04 PROPRIETARY FUND FINANCIAL STATEMENTS Water Fund accounts for the activities of the water utilities system, which provides service to the residents of the City and some neighboring cities. Internal Service Funds are used to account for the financing of goods and services provided by one department or agency to other departments or agencies on a cost reimbursement basis. 45 City Council Meeting of February 10, PM Page 124

125 City of Buena Park Statement of Net Position Proprietary Funds June 30, 2014 Item 04 Business-type Governmental Acitivies Activities Water Internal Enterprise Fund Service Funds ASSETS Current assets: Cash and investments $ 25,096,740 $ 14,881,314 Accounts receivable, net 2,739,043 14,023 Interest receivable 55,503 30,855 Loans receivable - 58,010 Prepaids items 10,000 73,891 Total current assets 27,901,286 15,058,093 Noncurrent assets: Capital assets: Non-depreciable 1,640,819 - Depreciable, net 18,995,757 2,108,608 Total capital assets 20,636,576 2,108,608 Total noncurrent assets 20,636,576 2,108,608 Total Assets 48,537,862 17,166,701 LIABILITIES Current Liabilities: Accounts payable 3,720, ,538 Accrued liabilities 52,479 14,735 Deposits payable 327,983 - Employee leave benefits - due within one year 42,000 21,000 Loans payable - due within one year 9,736 - Claims payable - due within one year - 100,000 Total current liabilities 4,152, ,273 Noncurrent liabilities: Employee leave benefits - due in more than one year 67,747 53,965 Loans payable - due in more than one year 14,932 - Claims payable - due in more than one year - 7,670,780 Total noncurrent liabilities 82,679 7,724,745 Total liabilities 4,235,253 8,402,018 NET POSITION Net investment in capital assets 20,611,908 2,108,608 Unrestricted 23,690,701 6,656,075 Total net position $ 44,302,609 $ 8,764,683 See accompanying Notes to Basic Financial Statements. 46 City Council Meeting of February 10, PM Page 125

126 City of Buena Park Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds For the year ended June 30, 2014 Item 04 Business-Type Activities Water Enterprise Fund Governmental Activities Internal Service Funds OPERATING REVENUES: Charges for services $ 16,462,151 $ 5,677,347 Total operating revenues 16,462,151 5,677,347 OPERATING EXPENSES: Self-insurance - 2,848,171 Employee benefits - 199,599 Maintence and supplies - 3,184,881 Information systems - 232,362 Water services 12,215,864 - Health services 560,708 - Depreciation 794, ,006 Total operating expenses 13,571,018 6,825,019 OPERATING INCOME (LOSS) 2,891,133 (1,147,672) NONOPERATING REVENUES (EXPENSES): Investment income 187, ,242 Gain (loss) on sale of property (36,036) 16,595 Interest expense (3,484) - Total nonoperating revenues (expenses) 148, ,837 INCOME (LOSS) BEFORE TRANSFERS 3,039,446 (996,835) Transfers in - 950,000 Transfers out (102,170) (15,000) Total transfers (102,170) 935,000 Change in net position 2,937,276 (61,835) NET POSITION: Beginning of year 41,365,333 8,826,518 End of year $ 44,302,609 $ 8,764,683 See accompanying Notes to Basic Financial Statements. 47 City Council Meeting of February 10, PM Page 126

127 City of Buena Park Statement of Cash Flows Proprietary Funds For the year ended June 30, 2014 Item 04 Business-type Governmental Acitivies Activities Water Internal Enterprise Fund Service Funds CASH FLOWS FROM OPERATING ACTIVITIES: Cash received from other funds $ - $ 5,663,702 Cash received from customers 16,466,180 - Cash payments to suppliers for goods and services (8,695,474) (4,615,740) Cash paid to employees (2,144,380) (1,257,214) Net cash provided by (used in) operating activities 5,626,326 (209,252) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Transfers in - 950,000 Transfers out (102,170) (15,000) Net cash provided by (used in) noncapital financing activities (102,170) 935,000 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Acquisition of capital assets (1,236,944) (475,264) Proceed from sale of capital assets - 25,697 Long-term debt repayment (92,813) - Interest paid and fiscal charges (4,952) - Net cash (used in) capital and related financing activities (1,334,709) (449,567) CASH FLOWS FROM INVESTING ACTIVITIES: Investment income received 195, ,012 Net cash provided by investing activities 195, ,012 NET INCREASE IN CASH AND CASH EQUIVALENTS 4,384, ,193 CASH AND CASH EQUIVALENTS - Beginning of year 20,711,978 14,456,121 CASH AND CASH EQUIVALENTS - End of year $ 25,096,740 $ 14,881,314 RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES: Operating income $ 2,891,133 $ (1,147,672) Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation 794, ,006 Changes in assets and liabilities: Accounts receivable (1,748) (8,552) Loans receivable - (5,093) Prepaid items - (3,487) Accounts payable 1,943, ,174 Accrued liabilities 23,086 3,228 Deposits payable 5,777 - Employee leave benefits (29,839) 5,433 Termination benefits payable - - Claims payable - 344,711 Total adjustments 2,735, ,420 Net cash provided by (used in) operating activities $ 5,626,326 $ (209,252) See accompanying Notes to Basic Financial Statements. 48 City Council Meeting of February 10, PM Page 127

128 Item 04 FIDUCIARY FUND FINANCIAL STATEMENTS Private Purpose Trust Funds Successor Agency Trust Fund accounts for assets and liabilities transferred from the City to the Successor Agency Trust Fund. Agency Funds CFD Mall Agency Fund accounts for assets and liabilities related to the Community Facilities District Buena Park Mall. 49 City Council Meeting of February 10, PM Page 128

129 City of Buena Park Statement of Fiduciary Net Position Fiduciary Funds June 30, 2014 Item 04 Successor Agency Private-Purpose Trust Fund CFD Mall Agency Fund ASSETS Cash and Investments $ 15,216,909 - Due from other government 16,736 - Interest receivable 31,999 - Restricted cash and Investments 8,261,763 7,392,723 Loans Receivable, net of $93,551 allowance 221,729 - Property Held for Resale 46,329,201 - Total assets 70,078,337 7,392,723 DEFERRED OUTFLOWS OF RESOURCES Deferred loss on refunding 48,098 - Total deferred outflows of resources 48,098 - LIABILITIES Liabilities: Accounts Payable 53,243 - Accrued Liabilities 7,833 - Interest Payable 1,166,717 - Deposits Payable 85,000 - Bonds Payable, due within one year 2,760,000 Bonds Payable, due in more than one year 83,521,999 - Due to the City of Buena Park 7,071,318 - Due to bondholders - 7,392, Total liabilities 94,666,110 7,392, NET POSITION Net Position held in trust for Successor Agency $ (24,539,675) See accompanying Notes to Basic Financial Statements. 50 City Council Meeting of February 10, PM Page 129

130 City of Buena Park Statement of Changes in Fiduciary Net Position Fiduciary Fund Year Ended June 30, 2014 Item 04 Successor Agency Trust Fund ADDITIONS: Taxes $ 16,703,372 Interest income 297,544 Program income 43,751 Gain from debt forgiveness 4,318,718 Total additions 21,363,385 DEDUCTIONS: Administrative cost 416,314 Contractual obligations 6,647,710 Loss on sale of land 6,944,329 Interest on bonds 4,733,833 Total Deductions 18,742,186 Change in net position 2,621,199 NET POSITION: Beginning of year, as restated (27,160,874) End of year $ (24,539,675) $ 21,267,623 See accompanying Notes to Basic Financial Statements. 51 City Council Meeting of February 10, PM Page 130

131 Item 04 This page intentionally left blank 52 City Council Meeting of February 10, PM Page 131

132 Item 04 NOTES TO BASIC FINANCIAL STATEMENTS 53 City Council Meeting of February 10, PM Page 132

133 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The basic financial statements of the City of Buena Park, California (City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City s accounting policies are described below. A. Financial Reporting Entity The City of Buena Park was incorporated January 27, 1953 under the general laws of the State of California. The City became a charter City in November The accounting policies of the City of Buena Park (the City ) conform to accounting principles generally accepted in the United States of America as applicable to governments. As required by accounting principles generally accepted in the United States of America, these financial statements present the City and its component units, entities for which the City is considered to be financially accountable. The City is considered to be financially accountable for an organization if the City appoints a voting majority of that organization s governing body and the City is able to impose its will on that organization or there is a potential for that organization to provide specific financial benefits to or impose specific financial burdens on the City. The City is also considered to be financially accountable for an organization if that organization is fiscally dependent upon the City (i.e., it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval from the City). In certain cases, other organizations are included as component units if the nature and significance of their relationship with the City are such that their exclusion would cause the City s financial statements to be misleading or incomplete. B. Basis of Accounting and Measurement Focus The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar programs are recognized as revenue as soon as all eligibility requirements imposed by providers have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when they are both measurable and available. Amounts are considered measurable when they can be estimated, or otherwise determined. Revenues are considered to be available if they are collected within the current period or soon enough thereafter to pay for liabilities in the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. 54 City Council Meeting of February 10, PM Page 133

134 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Sales taxes, property taxes, franchise taxes, gas taxes, motor vehicle in lieu, transient occupancy taxes, grants 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 to the extent normally collected within the availability period. Other revenue items are considered to be measurable and available when cash is received by the City. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund s principal ongoing operations. The principal operating revenues of the City s enterprise fund and internal service funds are charges to customers for services provided. Operating expenses for the City s enterprise fund and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. The City s internal service funds are presented in the proprietary funds financial statements. Because the principal users of the internal services are the City s governmental activities, the financial statements of the internal service fund are consolidated in the governmental activities column when presented in the government-wide financial statements. To the extent possible, the cost of these services is reported in the appropriate functional activity (general government, public protection, development, etc.). As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Interfund services provided and used are not eliminated in the process of consolidation. Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than program revenues. Likewise, general revenues include all taxes. When both restricted and unrestricted resources are combined and are available for use, it is the City s policy to use restricted resources first, then unrestricted resources as they are needed. Government-wide and Fund Financial Statements The basic financial statements of the City are composed of the following: Government-wide financial statements Fund financial statements Notes to financial statements 55 City Council Meeting of February 10, PM Page 134

135 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued The City s basic financial statements are prepared in accordance with accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America. Government-wide Financial Statements The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all of the non-fiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, 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. The Statement of Activities demonstrates the degree to which direct expenses of a given function 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 City include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items that are not properly included among program revenues are reported instead as general revenues. Fund Financial Statements Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds. Major governmental funds are reported as separate columns in the fund financial statements. Fund Classifications The City reports the following major governmental funds: The General Fund - is the general operating fund of the City. This fund is used to account for all financial resources of the City, except for those required to be accounted for in another fund. The State Gasoline Tax Fund is used to account for street and maintenance projects of the public works department. Financing is provided by the City's allocation of State gasoline taxes. The Residential Rehabilitation Fund - is used to account for revenue received from Department of Housing and Urban Development for housing improvement projects of the planning and public works departments. 56 City Council Meeting of February 10, PM Page 135

136 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued The HOME Loans Fund - is used to account for grant monies received from the first-time homebuyer down payment assistance program. The Housing Successor Fund - is used to account for future affordable housing projects. The majority of revenues recorded in the fund are loan repayments and proceeds for sale of properties held for low and moderate income housing purposes. The City reports the following major proprietary fund: The Water Enterprise Fund - is used to account for the costs (including depreciation) of providing water services to the general public and to account for the user charges by which these costs are recovered. Additionally, the City reports the following fund types: The Internal Service Funds - are used to finance and account for activities involved in rendering management information, equipment replacement and maintenance, building maintenance, employee benefits and self-insurance services to departments within the City. Costs of materials and services used are accumulated in these funds and charged to the user departments as such goods are delivered or services are rendered. Fiduciary fund financial statements consist of a Statement of Fiduciary Net Position and a Statement of Changes in Fiduciary Net Position. The City has two types of fiduciary funds, an agency fund and a private-purpose trust fund. Agency funds are used to account for the assets held for distribution by the City as an agent for another entity for which the City has custodial responsibility and accounts for the flow of assets. Private-purpose trust funds account for resources of all other trust arrangements in which principal and income benefit individuals, private organizations, or other governments (i.e. unclaimed property/escheat property). Fiduciary funds are accounted for using the accrual basis of accounting. The City reports the following fiduciary funds: Buena Park Mall Community Facilities District Agency Fund accounts for assets held by the City for the Buena Park Mall Community Facilities District. Successor Agency Private Purpose Trust Fund accounts for assets and liabilities transferred in fiscal year 2012 from the Redevelopment Agency of the City of Buena Park to the Successor Agency Trust Fund. C. Cash, Cash Equivalents and Investments The City pools cash resources from all funds in order to facilitate the management of cash. The balance in the pooled cash account is available to meet current operating requirements. Cash in excess of current requirements is invested in various interest-bearing accounts and other investments for varying terms. 57 City Council Meeting of February 10, PM Page 136

137 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Cash, Cash Equivalents and Investments, Continued In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB No. 3), certain disclosure requirements for Deposits and Investment Risks were made in the following areas: Interest Rate Risk Credit Risk o Overall o Custodial Credit Risk o Concentrations of Credit Risk In addition, other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end, and other disclosures. In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market value is used as fair value for those securities for which market quotations are readily available. The City participates in an investment pool managed by the State of California entitled Local Agency Investment Fund (LAIF) which has invested a portion of the pooled funds in Structured Notes and Asset- Backed Securities. LAIF s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to the change in interest rates. Cash equivalents are considered amounts in demand deposits and short-term investments with a maturity date within three months of the date acquired by the City and are presented as Cash and Investments in the accompanying Basic Financial Statements. For purposes of the statement of cash flows, cash equivalents are defined as investments with original maturities of 90 days or less, which are readily convertible to known amounts of cash. The City considers all pooled cash and investments (consisting of cash and investments and restricted cash and investments) held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considers all non-pooled cash and investments (consisting of cash with fiscal agent and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above. D. Inventories Inventories held by the General Fund are stated at cost on a first-in, first-out basis. The General Fund inventories are recorded as an expenditure when used (consumption method). 58 City Council Meeting of February 10, PM Page 137

138 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued E. Property Held for Resale Property held for resale held in the Fiduciary Fund represents land, structures and their related improvements that were acquired for resale in accordance with the objectives of the Central Business District Redevelopment Project. Property held for resale is also reported in the Housing and Community Development special revenue fund. Property held for resale is valued at the lower of cost or expected net realizable value. F. Capital Assets Capital assets, which include land, buildings, improvements, equipment, furniture, and infrastructure assets (e.g. roads, sidewalks, and similar items), are reported in the applicable governmental or business-type activities in the Government-Wide Financial Statements. Capital assets are recorded at historical cost or estimated historical cost if actual cost is not available. Donated assets are valued at their estimated fair value on the date donated. Generally, capital asset purchases in excess of $1,000 are capitalized if they have an expected useful life of two years or more. For capital assets, depreciation is recorded on a straight-line basis over the useful lives of the assets as follows: Buildings Pumping Plant, Reservoir, Wells Distribution System Sewer Lines Water System Improvements Machinery and Equipment Furniture and Fixtures Infrastructure years years years 75 years years years 2 20 years 2 20 years years The City elected to use the Basic Approach as defined by GASB Statement No. 34 for infrastructure reporting. The City conducted a valuation of its infrastructure assets as of July 1, This valuation determined the original cost using one of the following methods: Use of historical records where available. Standard unit costs appropriate for the construction/acquisition date. Present cost indexed by a reciprocal factor of the price increase from the construction/acquisition date to the current date. Accumulated depreciation is defined as the total depreciation from the date of construction/acquisition to the current date on a straight line method using industry accepted life expectancies for each infrastructure subsystem. The book value was then computed by deducting the accumulated depreciation from the original cost. Interest accrued during capital assets construction, if any, is capitalized for the business-type activities as part of the asset cost. 59 City Council Meeting of February 10, PM Page 138

139 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued G. Interest Payable In the Government-Wide Financial Statements, interest payable on long-term debt is recognized as the liability is incurred for governmental fund types and proprietary fund types. In the Fund Financial Statements, proprietary fund types recognize the interest payable when the liability is incurred. H. Unearned revenue In the Government-Wide Financial Statements, unearned revenue is recognized for transactions for which revenue has not yet been earned. Typical transactions recorded as unearned revenues in the Government-Wide Financial Statements are prepaid charges for services. I. Claims and Judgments The City records a liability for litigation, judgments and claims when it is probable that an asset has been impaired or a liability has been incurred prior to year-end and the probable amount of loss (net of any insurance coverage) can be reasonably estimated. This liability is recorded in the internal service funds which account for the City s self-insurance activities. J. Deferred Outflows/Inflows of Resources In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The government only has one item that qualifies for reporting in this category. It is the deferred charge on refunding debt reported in the government-wide statement of net position. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The government has only one type of item, which arises only under a modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds balance sheet. The governmental funds report unavailable revenues from two sources: sales tax and grant related revenues. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. 60 City Council Meeting of February 10, PM Page 139

140 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued K. Long-Term Debt Government-Wide Financial Statements Long-term debt and other long-term obligations are reported as liabilities in the appropriate activities. Bond premiums and discounts are amortized over the life of the bonds using the effective interest method. Bonds payable is reported net of the applicable bond premium or discount. Fund Financial Statements The governmental fund financial statements do not present long-term debt. As such, long-term debt is shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position. Bond premiums and discounts, as well as issuance costs, are recognized during the current period as other financing sources or uses. Bond proceeds are reported as other financing sources. Proprietary Fund Financial Statements use the same principles as those used in the Government-Wide Financial Statements. L. Property Taxes Property taxes are reported on the modified accrual basis. Accordingly, they are recognized as levied provided they meet the modified accrual criteria. Property taxes not meeting the criteria are deferred until they are received or otherwise meet the criteria. Property taxes were levied on assessed valuations on March 1 and became a lien on the property assessed on that date. Taxes on the secured rolls are payable in two installments on November 1 and February 1 and become delinquent on December 10 and April 10, respectively. Taxes on unsecured property were assessed and payable on March 1 and became delinquent the following August 31. All property taxes are collected by the County of Orange Tax Collector and are apportioned to participating agencies in accordance with a prearranged schedule of apportionments as follows: Lien Date January 1 Levy Date July 1 to June 30 Due Date November 1-1st Installment March 1-2nd Installment Collection Date December 10-1st Installment April 10-2nd Installment The state constitutional amendment Proposition 13 (now Article XIIIA to the Constitution) which became effective July 1, 1978, altered the method of property tax assessment. This amendment essentially reduces the total property tax levy to one percent of full cash value on the assessment adjusted upward by the lesser of the increase in CPI or per capita income indices or two percent compounded for each succeeding year except that property changing ownership subsequent to July 1, 1978 and improvements are reassessed at the time of the exchange or improvement and adjusted each year thereafter at the appropriate rate. 61 City Council Meeting of February 10, PM Page 140

141 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued M. Net Position Government-Wide Financial Statements In the Government-Wide Financial Statements, net position are classified in the following categories: Net Investment in Capital Assets This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that attributed to the acquisition, construction, or improvement of the assets. Restricted This amount is restricted by external creditors, grantors, contributors, or laws or regulations of governments. Unrestricted This amount is all net position that do not meet the definition of net investment in capital assets or restricted net position as defined above. When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City s policy is to apply restricted net position first. N. Fund Balances Fund Financial Statements In February 2009, the Governmental Accounting Standards Board (GASB) issued Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions (GASB 54). The new classification of fund balances is as follows: Nonspendable Fund Balances These include amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact, e.g., the principal of an endowment fund. Examples of not in spendable form include inventory, prepaid amounts, long-term notes and loans, property held for resale and other items not expected to be converted to cash. However, if the proceeds from the eventual sale or liquidation of the items would be considered restricted, committed or assigned (as defined further on) then these amounts would be included in the restricted, committed or assigned instead of the nonspendable classification. A debt service reserve fund held by a trustee is an example of fund balance in nonspendable form that is classified as restricted instead of nonspendable since the reserve is eventually liquidated to make the final debt service principal payment. 62 City Council Meeting of February 10, PM Page 141

142 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued N. Fund Balances, Continued Restricted Fund Balances Restricted fund balances have externally enforceable limitations on use. The limitations on use can be imposed by creditors, grantors, or contributors as well as by constitutional provisions, City charter, enabling legislation, laws and government regulations. Committed Fund Balances Amounts that can only be used for specific purposes pursuant to constraints imposed by formal action (Resolution) of the City Council are classified as committed fund balances. Assigned Fund Balances Fund balance amounts for which the City Council has expressed intent for use but not taken formal action to commit are reported as assigned under GASB 54. 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 four categories, or negative balances. For all funds other than the General Fund, amounts expended in excess of resources that are restricted, committed, or assigned, negative unassigned fund balance may be necessary to report. Hierarchy of Expenditures to Classify Fund Balance Amounts To determine the composition of ending fund balances, the Council established the order in which restricted and unrestricted (committed, assigned and unassigned) funds are to be expended. To this purpose, for expenditures made in any governmental fund, the restricted amounts will be reduced first, followed by committed amounts, assigned amounts, and then unassigned amounts. The City uses encumbrance accounting throughout the fiscal year to encumber appropriations based upon purchase orders issued to the City s vendors. Encumbrances outstanding at year-end are reported as expenditures in the budgetary financial statements reported in the Required Supplementary Information and the Supplementary Information. General fund encumbrances not lapsed at year-end are reported as assigned amounts. For all other funds, encumbrances not lapsed at year-end are reported as part of the funds restricted or committed balances according to the original source of funds. 63 City Council Meeting of February 10, PM Page 142

143 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued O. Compensated Leave Payable For governmental funds, compensated leave payable is recorded as current and noncurrent liabilities and as expenses only on the Government-Wide Financial Statements. For proprietary funds, current and non-current liabilities for compensated leave payable are recorded as expenses in both the Government-Wide Financial Statement and the Fund Financial Statement. P. Use of Estimates The preparation of the Basic Financial Statements in conformity with GAAP requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities. In addition, estimates affect the reported amount of expenses. Actual results could differ from these estimates and assumptions. Q. New Pronouncements In 2014, the City adopted new accounting standards in order to conform to the following Governmental Accounting Standards Board Statements: GASB Statement No. 66, Technical Corrections 2012 An Amendment of GASB Statements No. 10 and No. 62 The objective of this statement is to improve accounting and financial reporting for a governmental financial reporting entity by resolving conflicting guidance that resulted from the issuance of two pronouncements, Statements No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, and No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. There was no effect on net position as part of implementation of this standard. GASB Statement No. 67, Financial Reporting for Pension Plans An Amendment of GASB Statement No. 25 The objective of this statement is to improve financial reporting by state and local governmental pension plans. There was no effect on net position as part of implementation of this standard. GASB Statement No. 70, Accounting and Financial Reporting for Nonexchange Financial Guarantees The objective of this statement is to improve accounting and financial reporting by state and local governments that extend and receive nonexchange financial guarantees. There was no effect on net position as part of implementation of this standard. 64 City Council Meeting of February 10, PM Page 143

144 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item CASH AND INVESTMENTS The City maintains a cash and investment pool for all funds. Certain restricted funds that are held and invested by independent outside custodians through contractual agreements are not pooled. These restricted funds include cash and investment held by trustees. A. Summary of Cash and Investments The following is a summary of cash and investments at June 30, 2014: Government-Wide Statement of Net Position Governmental Business-Type Fiduciary Activities Activities Funds Total Cash and investments $ 80,238,577 $ 25,096,740 $ 16,256,331 $ 121,591,648 Restricted cash and investments ,654,486 15,654,486 Total cash and investments $ 80,238,577 $ 25,096,740 $ 31,910,817 $ 137,246,134 Cash and investments as of June 30, 2014 consist of the following: Cash on hand $ 24,349 Deposits with financial institution 10,085,504 Total cash on hand and deposits 10,109,853 Local Agency Investment funds 30,003,921 Investments 81,477,874 Total investments 111,481,795 Total City Treasury 121,591,648 Cash with fiscal agent 15,654,486 Total cash and investments $ 137,246,134 B. Deposits The carrying amount of the City s cash deposit was a positive amount of $10,085,504 at June 30, Bank balances before reconciling items were a positive amount of $15,923,004 at June 30, The City has waived the collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal Deposit Insurance Corporation. The remaining amount was collateralized with securities held by the pledging financial institutions in the City s name. 65 City Council Meeting of February 10, PM Page 144

145 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item CASH AND INVESTMENTS, Continued B. Deposits, Continued The California Government Code (Code) requires California banks and savings and loan associations to secure the City s cash deposits by pledging securities as collateral. The Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City's name. The market value of pledged securities must equal at least 110% of the City s cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City s total cash deposits. The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the period-end cash and investment balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund. C. Investments Under the provisions of the City s investment policy, and in accordance with the Code, the following investments are authorized: Maximum Maximum Maximum Percentage of Investment in Authorized Investment Type Maturity Portfolio One Issuer Securities issued by the U.S. Treasury 5 years No limit No limit U.S. Agency Securities and Instrumentalies 5 years No limit No limit Banker's acceptances 180 days 20% 30% of portfolio Negotiable Certificates of Deposit 5 years 30% No limit Repurchase Agreements 10 days 15% No limit Medium-term Notes 5 years 30% No limit Commercial Paper 270 days 20% 10% of portfolio Local Agency Investment Fund (LAIF) N/A 35% No limit Mutual Funds 5 years 15% No limit 66 City Council Meeting of February 10, PM Page 145

146 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item CASH AND INVESTMENTS, Continued C. Investments, Continued Investments are stated at fair value using the aggregate method in all funds, resulting in the following investment income in all funds: Interest income $ 1,267,234 Unrealized loss in changes in fair value of investments (472,594) Total investment income $ 794,640 The City s portfolio value fluctuates in an inverse relationship to any change in interest rate. Accordingly, if interest rates rise, the portfolio value will decline. If interest rates fall, the portfolio value will rise. The portfolio for year-end reporting purposes is treated as if it were all sold. Therefore, fund balance must reflect the portfolio s change in value. These portfolio value changes are unrealized unless sold. Generally the City s practice is to buy and hold investments until maturity dates. Consequently, the City s investments are carried at fair value. The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section under the oversight of the Treasurer of the State of California. The City s investments with LAIF at June 30, 2014, include a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following: Structured Notes are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options. Asset-Backed Securities the bulk of which are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables. As of June 30, 2014, the City had $30,003,921 invested in LAIF, which had invested 1.86% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 1.96% in the previous year. The LAIF fair value factor of was used to calculate the fair value of the investments in LAIF. 67 City Council Meeting of February 10, PM Page 146

147 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item CASH AND INVESTMENTS, Continued D. Risk Disclosures Interest Risk: Interest rate risk is the market value fluctuation due to overall changes in the interest rates. It is mitigated by limiting the average maturity of the City s portfolio not to exceed three years. Investments held in the City Treasury grouped by maturity date at June 30, 2014, are shown below: Total 12 month or less months months Investment Type United States Treasury Securiries $ 18,228,424 $ 1,613,563 $ 11,421,146 $ 5,193,715 United States Government Sponsored Enterprise Securities 38,168,295 4,607,788 23,077,529 10,482,978 Medium-Term Corporate Notes (MTN) 19,683,643 4,931,857 7,650,873 7,100,913 Money Market Mutual Funds 5,397,512 5,397, Local Agency Investment Fund (LAIF) 30,003,921 30,003, Total $ 111,481,795 $ 46,554,641 $ 42,149,548 $ 22,777,606 Credit Risk: Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligations 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 (where applicable) the California Government Code, the City s investment policy, or debt agreements, and the Standard and Poor s rating as of year- end for each investment type. At June 30, 2014, the City s deposits and investments were rated as follows: Total Minimum Legal Rating AAA AA+ AA AA- A+ A Unrated Investment Type United States Treasury Securiries $ 18,228,424 N/A $ - $ 18,228,424 $ - $ - $ - $ - $ - United States Government Sponsored Enterprise Securities 38,168,295 N/A - 38,168, Medium-Term Corporate Notes (MTN) 19,683,643 A - 2,870,293 4,169,811 3,228,785 5,128,182 4,286,572 - Money Market Mutual Funds 5,397,512 N/A 5,397, Local Agency Investment Fund (LAIF) 30,003,921 N/A ,003,921 Total $ 111,481,795 $ 5,397,512 $ 59,267,012 $ 4,169,811 $ 3,228,785 $ 5,128,182 $ 4,286,572 $ 30,003, City Council Meeting of February 10, PM Page 147

148 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item CASH AND INVESTMENTS, Continued D. Risk Disclosures, Continued Custodial Credit Risk: Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City s investment policy do not contain legal or policy 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 governmental 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 public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. At June 30, 2014, the City deposits (bank balances) were insured by the Federal Depository Insurance Corporation up to $250,000 and the remaining balances were collateralized under California law. Concentration of Credit Risks: The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. Investments in any one issuer that represent 5% or more of total City s investments (excluding held by bond trustee) are as follows: Issuer Investment Type Reported Amount Percent of Investment Government of United States United States Treasury Securities $ 18,228,423 24% Federal National Mortgage Association Sponsored Enterprise Securities United States Government 11,702,423 15% Federal Home Loan Mortgage Corp Sponsored Enterprise Securities United States Government 9,784,400 13% Federal Home Loan Bank Sponsored Enterprise Securities United States Government 8,560,253 11% Federal Farm Credit Bank Sponsored Enterprise Securities United States Government 8,121,217 11% 69 City Council Meeting of February 10, PM Page 148

149 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item INTERFUND TRANSACTIONS A. Due To/From Other Funds At June 30, 2014, the City had the following due to/from other funds: Due To General Fund Due From Other Funds Residential Rehabilitation Special Revenue $ 201,636 Non-Major Governmental Funds 355,848 Total $ 557,484 The amounts due to the General Fund from other funds represent reclassified temporary negative cash balances pending grant reimbursements or other receivables. Current interfund balances arise in the normal course of operations and are expected to be repaid shortly after the end of the fiscal year. B. Transfers At June 30, 2014, the City had the following transfers in/out which arise in the normal course of operations. Transfers In State Non-Major Internal Transfers Out General Gas Tax Governmental Funds Service Funds Total Major Govt Funds General Fund $ - $ - $ 273,220 $ 890,000 $ 1,163,220 State Gas Tax 7, ,000 22,500 Non-major Govtl Funds - 1,717, ,268-1,939,174 Total Govt Funds 7,500 1,717, , ,000 3,124,894 Water Enterprise Fund 72, , ,170 Internal Service Funds ,000 15,000 Total $ 79,670 $ 1,717,906 $ 494,488 $ 950,000 $ 3,242,064 Transfers from the General Fund to the internal service fund were to cover public liability claims. Transfers from the General Fund to non major governmental funds were to supplement activities for special revenue funds as deficits were anticipated in those funds, to fund a fire building replacement. Transfers within non major funds were to cover anticipated deficits and for capital improvement projects. Transfers from the Water Enterprise fund were to compensate the General Fund for rent of City owned property and public liability claims. Transfers within internal service funds were to cover public liability claims. 70 City Council Meeting of February 10, PM Page 149

150 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item LOANS AND NOTES RECEIVABLE The City acting as the successor agency of the former redevelopment agency engages in programs designed to encourage construction or improvement in low-to-moderate income housing or other projects. Under these programs, loans are provided under favorable terms to homeowners or developers who agree to spend these funds in accordance with the City s terms. In the governmental fund financial statements, these loans have been offset by deferred inflows of resources as they are not expected to be repaid immediately. Loans and notes receivable, including accrued interest and related deferred inflows of resources, comprised balances from the following programs, all of which are discussed below: Balance Description June 30, 2014 Governmental Funds: Home Improvement Loans $ 2,056,915 Low and Moderate Income Housing Loans 9,829,262 First Time Home Buyer Loans 4,549,418 Total governmental funds $ 16,435,595 Internal Service Funds: Employee Computer Loans $ 58,010 Total Primary Government $ 16,493,605 Fiduciary Funds: Successor Agency - Redevelopment Loans $ 221,729 $ 221, DEFERRED INFLOWS OF RESOURCES AND DEFERRED OUTFLOWS OF RESOURCES A. Deferred Inflows of Resources Deferred inflows of resources reported in the governmental funds balance sheet represent unavailable revenues that were earned by the City, however were not collected within sixty days from June 30, B. Deferred Outflows of Resources Deferred outflows of resources reported in the Successor Agency Private Purpose Trust Fund represent the unamortized balance of a deferred loss on refunding resulting from the issuance of the Tax Allocation Refunding Bonds, Series UNEARNED REVENUE Unearned revenues in the Government-Wide Financial Statements represent amounts for which revenues have not been earned. At June 30, 2014, unearned revenues in the Government-Wide Financial Statements were $278, City Council Meeting of February 10, PM Page 150

151 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item CAPITAL ASSETS A. Government-Wide Financial Statements The following is a summary of changes in the capital assets for the governmental activities during the fiscal year: Balance Balance July 1, 2013 Additions Retirements June 30, 2014 Capital assets, not being depreciated: Rights-of-way $ 48,581,693 $ 81,725 $ - $ 48,663,418 Land 11,783, ,783,793 Construction in progress 7,429,568 7,885,968 (8,696,765) 6,618,771 Total non-depreciable assets 67,795,054 7,967,693 (8,696,765) 67,065,982 Depreciable assets: Buildings 82,700,467 1,485,695-84,186,162 Improvements 14,093,137 1,473,520-15,566,657 Machinery and equipment 15,847,186 2,890,901 (436,729) 18,301,358 Furniture and fixtures 1,299,396 39,644-1,339,040 Infrastructure: Road system 96,644,293 3,366,886 (661,272) 99,349,907 Storm drain system 3,986, ,660-4,180,158 Total depreciable assets 214,570,977 9,450,306 (1,098,001) 222,923,282 Less accumulated depreciation: Buildings (8,617,965) (1,675,209) - (10,293,174) Improvements (7,573,804) (496,398) - (8,070,202) Machinery and equipment (10,201,729) (879,449) 425,466 (10,655,712) Furniture and fixtures (488,681) (53,899) - (542,580) Infrastructure: Road system (37,977,686) (2,517,143) 425,383 (40,069,446) Storm drain system (1,633,836) (53,154) - (1,686,990) Total accumulated depreciation (66,493,701) (5,675,252) 850,849 (71,318,104) Total depreciable assets, net 148,077,276 3,775,054 (247,152) 151,605,178 Total capital assets $ 215,872,330 $ 11,742,747 $ (8,943,917) $ 218,671,160 Depreciation expense by program for capital assets for the year ended June 30, 2014 was as follows: General government $ 522,026 Leisure 551,873 Transportation 2,986,660 Public Protection 1,212,689 Development 41,998 Internal Service Fund Depreciation charged to Programs 360,006 Total depreciation expense $ 5,675, City Council Meeting of February 10, PM Page 151

152 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item CAPITAL ASSETS, CONTINUED A. Government-Wide Financial Statements, Continued The following is a summary of changes in the capital assets for business-type activities during the fiscal year: Non-depreciable assets: Balance Balance July 1, 2013 Additions Retirements June 30, 2014 Land $ 2,500 $ - $ - $ 2,500 Construction in progress 2,357,040 1,492,990 (2,209,711) 1,640,319 Total non-depreciable assets 2,359,540 1,492,990 (2,209,711) 1,642,819 Depreciable assets: Buildings 43, ,672 Improvements 273, , ,889 Pumps and reservoirs 2,043, ,645-2,394,883 Hydrants, meters, and connections 4,889,534 33,951-4,923,485 Machinery and equipment 1,249,850 31,329-1,281,179 Infrastructure: Wells 4,691, ,691,845 Water and sewer lines 28,099,874 1,305,591 (161,884) 29,243,581 Total depreciable assets 41,291,753 1,953,665 (161,884) 43,083,534 Less accumulated depreciation: Buildings (38,745) (1,457) - (40,202) Improvements (34,482) (13,687) - (48,169) Pumps and reservoirs (1,388,158) (37,627) - (1,425,785) Hydrants, meters, and connections (4,243,237) (40,817) - (4,284,054) Machinery and equipment (802,342) (52,639) - (854,981) Infrastructure: Wells (1,934,886) (108,484) - (2,043,370) Water and sewer lines (14,979,329) (539,735) 125,848 (15,393,216) Total accumulated depreciation (23,421,179) (794,446) 125,848 (24,089,777) Total depreciable assets, net 17,870,574 1,159,219 (36,036) 18,993,757 Total capital assets $ 20,230,114 $ 2,652,209 $ (2,245,747) $ 20,636,576 Depreciation expense for the year ended June 30, 2014 was as follows: Water $ 794,446 Total depreciation expense $ 794, City Council Meeting of February 10, PM Page 152

153 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item CAPITAL ASSETS, CONTINUED B. Governmental Fund Financial Statements The governmental fund financial statements do not present general government capital assets but are shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position. 8. LONG-TERM DEBT A. Governmental Activities The following is a summary of long-term debt transactions including amortization for the year ended June 30, 2014: Balance Balance Due Within June 30, 2013 Additions Deletions June 30, 2014 One Year Governmental Activities: Note Payable $ 10,889,772 $ - $ (1,633,379) $ 9,256,393 $ 1,703,089 Claims Payable 7,426,069 1,992,721 (1,648,010) 7,770, ,000 Employee Leave Benefits 2,311, ,120 (198,553) 2,359,219 21,000 Termination Benefits 179,446 - (179,446) - - Total Governmental Activities Long-Term Liabilities $ 20,806,939 $ 2,238,841 $ (3,659,388) $ 19,386,392 $ 1,824,089 Note Payable In April 2009, the City entered into a credit agreement with Union Bank, whereby the City could borrow up to $17,000,000. On May 28, 2009, the City issued a note to the bank in exchange for $16,780,000. These funds were used to prepay the unfunded actuarial accrued liability related to the City s defined benefit plan for safety employees. This 10-year note matures on May 28, 2019 and bears interest at a rate of 4.16%. Principal and interest are due in monthly installments of $171,253 commencing July 1, The annual debt service requirements on this note are as follows: Year Ending June 30, Principal Interest Total 2015 $ 1,703,089 $ 351,981 $ 2,055, ,774, ,608 2,055, ,850, ,844 2,055, ,928, ,610 2,055, ,000,252 44,995 2,045,247 Total $ 9,256,393 $ 1,009,038 $ 10,265, City Council Meeting of February 10, PM Page 153

154 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item LONG-TERM DEBT, Continued A. Governmental Activities, Continued Claims Payable Claims payable are typically paid from the Workers Compensation Self-Insurance Fund and the Public Liability Self-Insurance Fund. There is no fixed payment schedule for claims liabilities. Employee Leave Benefits Employee leave benefits payable to employees upon termination. The City s policies relating to the payment of these benefits are discussed in Note 1 of the notes to the financial statements. The liability at June 30, 2014, in the amount of $2,359,219, is expected to be paid primarily by the general fund transfers to the accrued leave internal service fund in future years. There is no fixed schedules for the employee leave benefits liability. Termination Benefits Payable In April 2010, in an effort to reduce overall labor costs to address the projected structural budget deficit, the City Council approved the Supplemental Employee Retirement Plan (SERP). The plan offered early retirement incentives to encourage employees to voluntarily retire from the City on or before June 30, The SERP was offered to employees and would provide a benefit equal to 60% of the employee s base salary, to a maximum benefit amount of $40,000. The benefit will be used to purchase an annuity to provide a supplemental monthly retirement payment. Fifteen city employees elected to participate in the SERP. The plan is funded over a five-year period. The cost of future annuity premium payments, reported in the governmental activities and business-type activities is $0 and $0, respectively. 75 City Council Meeting of February 10, PM Page 154

155 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item LONG-TERM DEBT, Continued B. Business-Type Activities Due Balance Balance Within July 1, 2013 Additions Deletions June 30, 2014 One Year Business-Type Activities Loan Payable $ 33,567 $ - $ (8,899) $ 24,668 $ 9,736 Note Payable 83,890 - (83,890) - - Employee Leave Benefits 117,254 3,987 (11,494) 109,747 42,000 Termination Benefits 44,664 - (44,664) - - Total $ 279,375 $ 3,987 $ (148,947) $ 134,415 $ 51,736 Loan Payable- Economic Development Administration Loan The Economic Development Administration (EDA) of the U.S. Department of Commerce loan commitment recorded in the enterprise fund requires equal annual payments of principal and interest at 5% through July 1, As of June 30, 2014 the principal amount outstanding was $24,668. The annual debt service requirements on the loan are as follows: Year Ending June 30, Principal Interest Total 2015 $ 9,736 $ 1,218 $ 10, , , , ,891 Total $ 24,668 $ 2,131 $ 26,799 Loan Payable- Orange County Water District On April 17, 1996, the City entered into an agreement with the Orange County Water District (OCWD) for the acquisition, construction, installation and operation of two new groundwater production wells. Under this agreement, OCWD will provide a loan to the City to finance all initial costs, not to exceed $1,000,000 per well, for the design and construction of the wells. The City will repay OCWD with installment payments over a fifteen year period at 3.50% interest. The note payable is recorded in the Water Enterprise Fund. As of June 30, 2014 the principal amount outstanding was $0. 76 City Council Meeting of February 10, PM Page 155

156 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item LONG-TERM DEBT, Continued B. Business-Type Activities, Continued Employee Leave Benefits Employee leave benefits payable to employees upon termination. The City s policies relating to the payment of these benefits are discussed in Note 1 of the notes to the financial statements. The liability at June 30, 2014 was $109,747. There is no fixed payment schedule for the employee leave benefits liability. The general fund is normally used to liquidate employee leave benefit obligations. C. Fiduciary Funds Activities Due Balance Balance Within July 1, 2013 Additions Deletions Amortization June 30, 2014 One Year Fiduciary Funds Activities Tax Allocation Bonds 2000 Tax Allocation Bonds $ 1,460,000 $ - $ (710,000) $ - $ 750,000 $ 750, Tax Allocation Bonds 15,738,423 - (1,070,000) (2,994) 14,665,429 1,105, Tax Allocation Bonds, Series A 48,365,188 - (235,000) (3,618) 48,126, , Tax Allocation Bonds, Series B 23,345,000 - (605,000) - 22,740, ,000 Total Tax Allocation Bonds 88,908,611 - (2,620,000) (6,612) 86,281,999 2,760,000 Loan Payable 4,318,718 - (4,318,718) Total $ 93,227,329 $ - $ (6,938,718) $ (6,612) $ 86,281,999 $ 2,760,000 Tax Allocation Refunding Bonds, Series 2000 $8,265,000 Tax Allocation Refunding Bonds, Series 2000; issued February 2, 2000; $8,265,000 of serial bonds are due in annual principal installments through maturity on September 1, 2014; secured by tax increment revenues; interest ranging from 4.00% to 5.40%. The reserve requirement of $790,500 is covered by $395,250 held by the Successor Agency Private Purpose Trust fund and a financial guarantee insurance policy worth $395,250. As of June 30, 2014 the principal amount outstanding was $750,000. Year Ending June 30, Principal Interest Total 2015 $ 750,000 $ 20,250 $ 770,250 Total $ 750,000 $ 20,250 $ 770, City Council Meeting of February 10, PM Page 156

157 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item LONG-TERM DEBT, Continued C. Fiduciary Funds Activities, Continued Series 2003 Tax Allocation Refunding Bonds On July 2, 2003, the Redevelopment Agency of the City of Buena Park issued $24,055,000 of Tax Allocation Bonds to provide funds to advance refund the 1992 Refunding Tax Allocation Bond Series A and B issued by the Agency. The 2003 Bonds were issued at a premium of $63,363. This premium is being amortized on a straight-line basis as interest expense through The advance refunding met the requirements of an in-substance defeasance and the 1992 Tax Allocation Bonds were removed from the Agency s long-term debt. The principal balance on the 1992 Tax Allocation Bonds was paid off on September 2, The 2003 Tax Allocation Bonds are special obligations of the Agency secured by tax increment revenues on parity with the Agency s $8,265,000 aggregate principal amount of the 2000 Refunding Tax Allocation Bonds issued for redevelopment purposes. The reserve requirement of $1,658,129 is covered by $1,671,995 held by the Successor Agency Private Purpose Trust. The Bonds are payable in annual installments through maturity on September 1, Interest is payable semiannually on March 1 and September 1, with rates ranging from 2.0% to 4.2% per annum. Bonds outstanding at June 30, 2014 were $14,665,429. The advance refunding resulted in a difference between the reacquisition price and the net carrying amount of the old debt of $495,798. This difference, net of accumulated amortization, is reported in the accompanying financial statements as a deferred outflow of resources and is being charged to interest expense through the year As of June 30, 2014 the unamortized balance of the deferred loss on refunding was $48,098. Future debt services requirements on these bonds are as follows: Year Ending June 30, Principal Interest Total 2015 $ 1,105,000 $ 547,441 $ 1,652, ,140, ,535 1,649, ,180, ,345 1,648, ,220, ,535 1,644, ,270, ,835 1,647, ,720,000 1,115,653 9,835,653 Subtotal 14,635,000 $ 3,443,344 $ 18,078,344 Bond premium 30,429 Total $ 14,665, City Council Meeting of February 10, PM Page 157

158 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item LONG-TERM DEBT, Continued C. Fiduciary Funds Activities, Continued 2008 Tax Allocation Bonds, Series A On February 26, 2008, Redevelopment Agency of the City of Buena Park issued $48,800,000 Tax Allocation Bonds, Series A for redevelopment purposes. The 2008 Bonds were issued at a premium of $99,183. This premium is being amortized on a straight-line basis as interest expense through The 2008 Tax Allocation Bonds, Series A, are special obligation of the Agency secured by tax increment revenues on a parity with the Agency s $8,265,000 and $20,635,000 aggregate principal amount of the Tax Allocation Bonds, Series 2000 and 2003 Tax Allocation Refunding Bonds, respectively. The reserve requirement of $3,700,972 is covered by $3,701,031 held in a reserve fund by the fiscal agent for the bonds. The Bonds are payable in annual installments through maturity on September 1, Interest is payable semiannually on March 1 and September 1, with rates ranging from 3.0% to 6.25% per annum. Bonds outstanding at June 30, 2014 were $48,126,570. Future debt service requirements on these bonds are as follows: Year Ending June 30, Principal Interest Total 2015 $ 255,000 $ 2,650,192 $ 2,905, ,000 2,634,593 3,134, ,000 2,612,483 3,152, ,000 2,588,223 3,163, ,000 2,561,510 3,186, ,995,000 12,283,744 16,278, ,255,000 9,932,294 25,187, ,190,000 4,917,157 24,107, ,115, ,406 7,546,406 Subtotal 48,050,000 $ 40,611,602 $ 88,661,602 Bond premium 76,570 Total $ 48,126, City Council Meeting of February 10, PM Page 158

159 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item LONG-TERM DEBT, Continued C. Fiduciary Funds Activities, Continued 2008 Tax Allocation Bonds, Series B On June 4, 2008, Redevelopment Agency of the City of Buena Park issued $26,920,000 Tax Allocation Bonds, Series B for redevelopment purposes. The 2008 Tax Allocation Bonds, Series B, are a special obligation of the Agency secured by tax increment revenues on a parity with the Agency s $8,265,000, $20,635,000, and $48,800,000 aggregate principal amount of the Tax Allocation Bonds, Series 2000, 2003 Tax Allocation Refunding Bonds, and 2008 Tax Allocation Bonds, Series A, respectively. The reserve requirement of $2,493,224 is covered by $2,493,264 held in a reserve fund by the fiscal agent for the bonds. The Bonds are payable in annual installments through maturity on September 1, Interest is payable semiannually on March 1 and September 1, with rates ranging from 5.093% to 6.253% per annum. Bonds outstanding at June 30, 2014 were $22,740,000. Future debt service requirements on these bonds are as follows: Year Ending June 30, Principal Interest Total ,000 1,385,941 2,035, ,915,000 1,308,055 3,223, ,030,000 1,188,265 3,218, ,155,000 1,061,187 3,216, ,280, ,519 3,206, ,710,000 2,245,452 15,955,452 Total $ 22,740,000 $ 8,115,419 $ 30,855,419 Loan Payable A loan made by a developer, in the amount of $4,318,718, to the Redevelopment Agency of the City of Buena Park for the acquisition of real property; interest at 8.00% compounded annually; quarterly payments at least equal to 40.00% of the sales tax revenue received and retained by the City. The term of the loan ended May 2014, at which time any unpaid principal and interest was forgiven by the developer. As of June 30, 2014, the amount outstanding was $0. 80 City Council Meeting of February 10, PM Page 159

160 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item RISK MANAGEMENT A. Claims Activity In the self-insurance internal service funds, the City has recorded liabilities in the amount of $7,426,069 for lawsuits and other claims arising in the ordinary course of City operations. The City is self-insured in both workers compensation and general liability for the first $500,000 per claim. The City maintains coverage in excess of this self-insured retention limit through the California Insurance Pool Authority (CIPA) for workers compensation and general liability claims. CIPA is a public entity risk pool which operates a risk management and insurance program for 13 member cities within California, and is selfsustaining through member premiums. The City has entered into contracts with claims administrators to process claims against the City for workers compensation and general liability claims. Liabilities have been recorded for estimated losses from claims and judgments in the amount of $6,628,038 for workers compensation and $1,142,742 for general liability. Losses for claims incurred but not reported are recorded when the probable amount of loss can be reasonably estimated. B. Claims Activity For the past three fiscal years, the City settled no cases at amounts in excess of the policy limits of applicable insurance coverage. Fiscal Year Claims Claims and Claims For the Years Payable Changes in Claims Payable Due Within Ended June 30, July 1 Estimates Payments June 30 One Year $ 6,949,855 $ 1,114,964 $ (914,443) $ 7,150,376 $ 100, ,150,376 1,656,702 (1,381,009) 7,426, , ,426,069 1,992,721 (1,648,010) 7,770, , EMPLOYEE RETIREMENT PLANS A. Pension Plan All qualified permanent and probationary employees are eligible to participate in pension plans offered by the California Public Employees Retirement System (PERS). Plan Description PERS is an agent for participating public entities within the State of California. PERS provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. State statutes and City resolution establish benefit provisions, which are reflected in a contract between the City and PERS. Copies of PERS annual financial report may be obtained from CALPERS at P.O. Box , Sacramento, California City Council Meeting of February 10, PM Page 160

161 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item EMPLOYEE RETIREMENT PLANS, CONTINUED A. Pension Plan, Continued Funding Policy The Plan s provisions and benefits in effect at June 30, 2014, are summarized as follows: Safety Miscellaneous Benefit vesting schedule 5 years service 5 years service Benefit payment monthly for life monthly for life Earliest retirement age Benefit factor for each year of service, as a % of annual salary 3% at age 50 2% at age 55 Required employee contribution rates 9% 8% Required employer contribution rates % % Actuarially required contribution: Employer $ 2,246,873 $ 1,765,332 Employee $ 745,456 $ 861,603 The Plans are funded by contributions from both the City and its employees. However, certain labor contracts require the City to also pay employee contributions. See the Required Supplementary Information for the Schedule of Funding Progress. Annual Pension Cost For the fiscal year ending June 30, 2014, the City s annual pension cost of $4,012,205 for PERS was equal to the City s required and actual contributions. The required contribution was determined as part of the June 30, 2011, actuarial valuation using the entry age normal actuarial cost method. The actuarial assumptions included (a) 7.75% investment rate of return (net of administrative expenses), (b) projected salary increases ranging from 3.55% to 14.45% for miscellaneous employees and from 3.55% to 14.55% for safety employees depending on age, service, and type of employment, and (c) 3.25% per year cost-of-living adjustments. Both (a) and (b) included an inflation component of 3%. The actuarial value of PERS assets was determined using techniques that smooth the effects of short-term volatility in the market value of investments over a three-year period. PERS unfunded actuarial accrued liability (or surplus) is being amortized as a level percentage of projected payroll on a closed basis. The average remaining amortization period at June 30, 2011, was 23 years for miscellaneous and 18 years for safety employees for prior and current service unfunded liability. 82 City Council Meeting of February 10, PM Page 161

162 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item EMPLOYEE RETIREMENT PLANS, Continued A. Pension Plan, Continued Three-Year Trend Information For PERS Miscellaneous Plan Annual Pension Cost (APC) Percentage of APC Net Pension Fiscal Year Miscellaneous Contributed Obligation 6/30/2012 1,861, % - 6/30/2013 1,644, % - 6/30/2014 1,765, % - Safety Plan Annual Pension Cost (APC) Percentage of APC Net Pension Fiscal Year Safety Contributed Obligation 6/30/2012 2,292, % - 6/30/2013 2,213, % - 6/30/2014 2,246, % - Funding Status as of the Most Recent Actuarial Date The City s safety employees are part of the CalPERS risk pool for cities and other governmental entities that have less than 100 active members. Actuarial valuations performed included other participants within the same risk pool. 83 City Council Meeting of February 10, PM Page 162

163 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item EMPLOYEE RETIREMENT PLANS, Continued A. Pension Plan, Continued Funding Status as of the Most Recent Actuarial Date, Continued Miscellaneous Plan Unfunded Entry Age Actuarial UAAL as Actuarial Normal Accrued Annual Percentage Value of Accrued Liability Funded Covered of Covered Valuation Date Assets Liability (UAAL) Ratio Payroll Payroll 6/30/2013 $ 84,450,927 $ 114,039,180 $ 29,588, % $ 10,963, % The Schedule of Funding Progress provided in the Required Supplementary Information shows that the actuarial value of the plan assets decreased relative to the actuarial accrued liability for benefits from June 30, 2011 to June 30, OTHER POST EMPLOYMENT BENEFITS (OPEB) Plan Description The City provides post-retirement medical benefits to retirees through the California Public Employees Retirement System California Employer s Retiree Benefit Trust Fund (the PERS CERBT fund). The program is an agent multiple-employer defined benefit health care plan that provides health care insurance for eligible retirees. These benefits are available to employees who retire with the City at age 50 or older with at least 5 years of CalPERS service or those who satisfy certain disability requirements. The City pays monthly medical premiums ranging from $126 to $420 for each employees depending upon which group the employee belongs to and the number of individual covered by the policy. The Plan does not provide a publicly available financial report. 84 City Council Meeting of February 10, PM Page 163

164 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item OTHER POST EMPLOYMENT BENEFITS (OPEB), CONTINUED Funding Policy The contribution requirements of plan members and the City are established and may be amended by the City, City Council, and/or the employee associations. Currently, contributions are not required from the plan members. During the fiscal year ended June 30, 2014, the City elected to fund 134% of the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover the normal cost each year and amortize any unfunded liabilities over a period not to exceed thirty years. The ARC for fiscal year was $588,134. Annual OPEB Cost The City s annual OPEB cost, net OPEB obligation (asset) and the related information for 2014 were as follows: Annual required contribution $ 588,134 Interest on net OPEB obligation (22,519) Amortization of net OPEB obligation 109,059 Annual OPEB cost 674,674 Payments made (786,940) Increase in net OPEB obligation (112,266) Net OPEB obligation - beginning of the year (300,264) Net OPEB obligation - ending of year $ (412,530) For fiscal year 2013, the City s annual OPEB cost was $674,674 and more than the City s required contribution. The City s actual contribution during the fiscal year was $786,940. The required contribution for the fiscal year 2014 was determined as part of the July 1, 2013 actuarial valuation, and the entry age normal cost method was used. The actuarial assumptions included: (a) 7.61% investment rate of return (net of administrative expenses), (b) projected annual salary increases of 2.75%, (c) inflation rate of 2.75% and (d) medical plan premium cost will increase at a rate ranging from 4.0% per annum. The City s unfunded actuarial accrued liability will be amortized as a level percentage of pay over a closed period of 30 years. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and the plan members at that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets consistent with the long-term perspective of the calculations. 85 City Council Meeting of February 10, PM Page 164

165 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item OTHER POST EMPLOYMENT BENEFITS (OPEB), CONTINUED Three Year Trend Information For fiscal year 2014, the City s annual OPEB cost (expense) of $674,674 was more than the ARC. The City s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation (asset) for 2014 and the two preceding years, were as follows: Percentage of Annual Net Annual OPEB Cost OPEB Fiscal Year OPEB Cost Contributed Asset 6/30/ , % 277,192 6/30/ , % 300,264 6/30/ , % 412,530 Funding Status and Funding Progress As of July 1, 2013, the most current actuarial valuation date, the plan was 6% funded. The actuarial accrued liability for benefits was $7.6 million and the actuarial value of assets was $.9 million, resulting in an unfunded actuarial accrued liability (UAAL) of $6.7 million. The covered payroll (annual payroll of active employees covered by the plan) was $21.6 million and the ratio of the UAAL to the covered payroll was 31%. Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about rates of employee turnover, retirement, mortality, as well as economic assumptions regarding claim costs per retiree, healthcare inflation and interest rates. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress, presented as required supplementary information following the notes to the financial statements, presents multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. 86 City Council Meeting of February 10, PM Page 165

166 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item CLASSIFICATION OF FUND BALANCES In the fund financial statements, fund balances are classified in the following categories: Fund Balances Major Governmental Funds HOME Non Major State Residential Deferred Housing Government Total General Gas Tax Rehabilitation Loans Successor Funds Government Nonspendable fund balance: Prepaids $ 99,009 $ - $ - $ - $ - $ - $ 99,009 Inventory 92, ,292 Receivable from Successor Agency 5,657, ,657,054 5,848, ,848,355 Restricted fund balance for: Low/Mod Housing 1,414, ,756 14,334, ,940 16,550,310 Public Protection ,884,698 1,884,698 Environmental , ,462 Transportation - 4,967, ,609,651 6,577,240 Development ,727,901 3,727,901 1,414,264 4,967, ,756 14,334,350 7,974,652 28,968,611 Assigned fund balance for: Low/Mod Housing 4,043, ,043,025 Capital projects , ,281 4,043, ,281 4,652,306 Unassigned fund balance Other Purposes 48,427,264 - (202,385) - - (34,385) 48,190,494 48,427,264 - (202,385) - - (34,385) 48,190,494 Total Fund Balances $ 59,732,908 $ 4,967,589 $ (202,385) $ 277,756 $ 14,334,350 $ 8,549,548 $ 87,659, DEFICIT FUND BALANCES The following funds reported deficits in fund balances at June 30, 2014: Residential Rehabilitation Special Revenue Fund $ 202,385 Measure M Turnback $ 566 State OCATT Special Revenue Funds $ 33, City Council Meeting of February 10, PM Page 166

167 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item MORTGAGE REVENUE BONDS In July 2000, the city of Buena Park issued, in conjunction with Walden Glen, LP, Variable Rate Demand Multifamily Housing Revenue Bonds, Series 2000 to provide funds for rehabilitation and permanent financing for a multifamily housing facility located in the City. The debt is a special obligation of the limited partnership and is payable solely from payments made on mortgage loans and are secured by a pledge of such mortgage loans. Neither the faith nor the taxing power of the City of Buena Park has been pledged to the payment of the bonds. Accordingly, the debt is not reported a liability in the accompanying financial statements. 15. SUCCESSOR AGENCY PRIVATE PURPOSE TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 ("the Bill") that provides for the dissolution of all redevelopment agencies in the State of California. Many cities (and some counties) in California had established a redevelopment agency. In many cases, such redevelopment agencies were included within the reporting entity of the city or county as a blended component unit (since the governing board of the city or county, in many cases, also served as the governing board of the redevelopment agency). The Bill provides that upon dissolution of a redevelopment agency, the entity that established the redevelopment agency may elect to serve as the Successor Agency" to hold the assets of the former redevelopment agency until they are distributed to other units of state and local government after the payment of enforceable obligations that were in effect as of the signing of the Bill. If the entity that established the redevelopment agency declines to accept the role of Successor Agency, other local agencies may elect to perform this role. If no local agency accepts the role of Successor Agency, the Governor is empowered by the Bill to establish a "designated local authority" to perform this role. The City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City Resolution No After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the approval of a newly established Oversight Board, remaining assets can only be used to pay enforceable obligations in existence as of February 1, 2012, the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments). The Bill sets forth a process for each agency to identify and report these enforceable obligations on an Enforceable Obligation Payment Schedule (EOPS) and a Recognized Obligation Payment Schedule (ROPS). 88 City Council Meeting of February 10, PM Page 167

168 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item SUCCESSOR AGENCY PRIVATE PURPOSE TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY, CONTINUED Upon the date of the dissolution (February 1, 2012), significant matters previously controlled by the city councils of the cities that created each redevelopment agency are now subject to the approval of a sevenmember Oversight Board, including the following: Approval of the sale and distribution of all assets Approval of any change in obligation terms Approval of any prepayment or defeasance of debt Approval of acceptance of grants Approval of funding of debt service reserves Approval of the budget for any remaining activities Many of these actions and determinations of the Successor Agency also require the approval of the California Department of Finance (DOF). In future fiscal years, Successor Agencies will only be allocated property tax revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated. Under AB 1X 26, agencies that accept the role of Successor Agency will serve as custodian for the assets of the dissolved redevelopment agency pending distribution to the appropriate taxing entities after the payment of enforceable obligations. Accordingly, the net position of the dissolved redevelopment agency that are held pending distribution are accounted for in a private-purpose trust fund. In June 2012, the California legislature passed AB AB 1484 provided clarification regarding the dissolution process and imposed new requirements. AB 1484 declared that Successor Agencies are separate legal entities distinct from the sponsoring government, clarified matters pertaining to the affordable housing programs previously performed by the former redevelopment agency, clarified matters pertaining to EOPS and ROPS, established the requirement for all Successor Agencies to have a due diligence review, established a process to receive a Finding of Completion that will provide significant benefits to local agencies (allowing them to begin spending debt proceeds and providing a formula for the repayment of money previously borrowed from the sponsoring government), and made a number of other significant changes in the dissolution process and the post-dissolution activities of Successor Agencies. 89 City Council Meeting of February 10, PM Page 168

169 City of Buena Park Notes to Basic Financial Statements For the year ended June 30, 2014 Item DISTRIBUTION OF SALES TAX REVENUES Due to the nature of how sales tax revenues are generated from certain transactions, there is currently ongoing discussion as to whether all sales tax remitted to the City of Buena Park by the State of California Board of Equalization were related to transactions occurring within the City, and if reallocation of those sales tax revenues is required by the Board of Equalization. 17. PRIOR PERIOD ADJUSTMENT The City recorded a prior period adjustments to account for the activities of the Housing Successor previously accounted for in the Successor Agency Private Purpose Trust Fund in a governmental fund as part of the primary government. Government-wide Statements Government-Wide Statements Net Position, as Prior Period Adjustments Net Position, Previously Cash and Receivables, Property held as Reported Investments net of allow ance for Resale Liabilities Restated Governmental Activities 281,459,456 $ 835,795 $ 9,644,855 $ 13,338,477 $ (126,432) $ 305,152,151 Fund Statements Fund Statements Governmental Funds Fund Balance, as Prior Period Adjustments Fund Balance, Previously Cash and Receivables, Property held Unavailable as Reported Investments net of allow ance for Resale Liabilities Revenues Restated Housing Successor Special Revenue Fund - $ 835,795 $ 15,414,978 $ 13,338,477 $ (126,432) $ (15,412,437) $ 14,050,381 Fiduciary Funds Successor Agency (3,468,179) $ (835,795) $ (9,644,855) $ (13,338,477) $ 126,432 $ - $ (27,160,874) 90 City Council Meeting of February 10, PM Page 169

170 Item 04 REQUIRED SUPPLEMENTARY INFORMATION 91 City Council Meeting of February 10, PM Page 170

171 City of Buena Park Required Supplementary Information For the year ended June 30, 2014 Item BUDGETS AND BUDGETARY ACCOUNTING A. Budgetary Control and Budgetary Accounting Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for governmental funds. The City s budget ordinance requires that in June of each year the City Administrator must submit a preliminary budget that includes projected expenditures and the means of financing them to the City Council for the fiscal year commencing the following July 1. As modified during public study sessions, the preliminary budget becomes the proposed budget. Following public hearings on the proposed budget, the final annual budget is adopted by the City Council in June of the fiscal year. After adoption of the final budget, transfers of appropriations within the general fund departments may be done by the City Manager. Budget transfers within a department/fund may be done by department heads. Budget modifications between funds and increases or decreases to a fund s overall budget must be approved by the City Council. Numerous properly authorized amendments are made during the fiscal year. Budgetary control is enhanced by integrating the budget into the general ledger accounts. Encumbrance accounting (e.g. purchase orders) is employed by the City. 92 City Council Meeting of February 10, PM Page 171

172 City of Buena Park Required Supplementary Information, Continued For the year ended June 30, 2014 Item BUDGETS AND BUDGETARY ACCOUNTING, Continued B. Budgetary Comparison Schedules The following are the budget comparison schedules for all major Governmental Funds. Budgetary Comparison Schedule, General Fund Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Taxes $ 39,133,800 $ 39,133,800 $ 45,978,079 $ 6,844,279 Licenses and permits 681, , ,798 (185,302) Fines and forfeitures 755, , ,235 (19,345) Intergovernmental 6,528,840 6,586,597 8,062,396 1,475,799 Charges for services 6,800,040 6,813,849 6,880,083 66,234 Investment income 620, , ,011 (186,989) Miscellaneous 112, ,500 1,064, ,125 Total revenues 54,631,860 54,703,426 63,650,227 8,946,801 EXPENDITURES: Current: General government: City Council 284, , ,813 (5,064) City Manager 810, , ,787 (4,087) Community Support Services 644, , ,351 98,119 City Attorney 169, , ,743 (62,673) City Clerk 413, , ,726 38,864 Internal Support Services 961, , ,942 95,368 Finance 857, , , ,286 Public Works 1,254,270 1,287,916 1,101, ,182 Non-departmental 912, , ,688 58,312 Total General Government 6,307,640 6,359,285 5,851, ,307 Leisure: Recreation Administration 2,390,840 2,423,136 2,447,507 (24,371) Health: Public Works 3,041,540 3,041,540 2,959,883 81,657 Transportation Police Department 94,850 94,850 97,075 (2,225) Public Works 4,717,770 4,720,685 4,099, ,238 Total Transportation 4,812,620 4,815,535 4,196, ,013 Public Protection: Community Development Services 516, , ,460 94,893 Fire Department 9,190,270 9,190,270 9,185,212 5,058 Police Department 19,697,520 19,735,347 18,321,766 1,413,581 Total Public Protection 29,404,090 29,454,970 27,941,438 1,513,532 Development: Community Development Services 1,606,290 1,698,786 1,471, ,213 Public Works 160, ,030 62,074 97,956 Total Development 1,766,320 1,858,816 1,533, , City Council Meeting of February 10, PM Page 172

173 City of Buena Park Required Supplementary Information, Continued For the year ended June 30, 2014 Item BUDGETS AND BUDGETARY ACCOUNTING, Continued B. Budgetary Comparison Schedules, Continued Budgetary Comparison Schedule, General Fund, Continued Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) EXPENDITURES: Continued Environmental: Recreation, Parks, and Community Services 2,712,140 2,717,890 2,846,951 (129,061) Capital Outlay 94, ,099 87, ,593 Debt Service: Principal 1,634,050 1,634,050 1,633, Interest and Other Charges 420, , ,658 (668) Total expenditures 52,585,070 53,043,311 49,920,469 3,122,842 REVENUES OVER (UNDER) EXPENDITURES 2,046,790 1,660,115 13,729,758 12,069,643 OTHER FINANCING SOURCES (USES): Transfers in 163, ,690 79,670 (84,020) Transfers out (1,163,220) (1,163,220) (1,163,220) - Proceeds from sale of capital assets 2,000 2,000 86,483 84,483 Total other financing sources (uses) (997,530) (997,530) (997,067) 463 Net change in fund balance $ 1,049,260 $ 662,585 12,732,691 $ 12,070,106 FUND BALANCE: Beginning of year 47,000,217 End of year $ 59,732, City Council Meeting of February 10, PM Page 173

174 City of Buena Park Required Supplementary Information, Continued For the year ended June 30, 2014 Item BUDGETS AND BUDGETARY ACCOUNTING, Continued B. Budgetary Comparison Schedules, Continued Budgetary Comparison Schedule, Gasoline Tax Special Revenue Fund Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 2,442,090 $ 3,012,122 $ 4,565,080 $ 1,552,958 Investment income 130, ,000 23, ,762 Total revenues 2,572,090 3,142,122 4,588,243 1,669,720 EXPENDITURES: Community development 573, , , ,673 Capital outlay 2,849,000 11,474,459 5,603,634 5,870,825 Total expenditures 3,422,120 12,049,307 6,035,809 6,013,498 REVENUES OVER (UNDER) EXPENDITURES (850,030) (8,907,185) (1,447,566) 7,459,619 OTHER FINANCING SOURCES (USES): Transfers in 1,059,000 1,059,000 1,717, ,906 Transfers out (22,500) (312,463) (22,500) 334,963 Total other financing sources (uses) 1,036, ,537 1,695, ,869 Net change in fund balance $ 186,470 $ (8,160,648) 247,840 $ 8,453,488 FUND BALANCE: Beginning of year 4,719,749 End of year $ 4,967, City Council Meeting of February 10, PM Page 174

175 City of Buena Park Required Supplementary Information, Continued For the year ended June 30, 2014 Item BUDGETS AND BUDGETARY ACCOUNTING, Continued B. Budgetary Comparison Schedules, Continued Budgetary Comparison Schedule, Residential Rehabilitation Special Revenue Fund REVENUES: Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) Intergovernmental $ - $ - $ 46,364 $ 46,364 Investment income 28,500 28,500 15,547 (12,953) Total revenues 28,500 28,500 61,911 33,411 Net change in fund balance $ 28,500 $ 28,500 61,911 $ 33,411 FUND BALANCE: Beginning of year (264,296) End of year $ (202,385) Budgetary Comparison Schedule, Home Loans Special Revenue Fund REVENUES: Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) Intergovernmental $ 800,000 $ 800,000 $ 396,898 $ (403,102) Investment income 22,000 22,000 3,553 (18,447) Total revenues 822, , ,451 (421,549) EXPENDITURES: Development 750, , , ,187 Total expenditures 750, , , ,187 Net change in fund balance $ 72,000 $ 72,000 (39,362) $ (111,362) FUND BALANCE: Beginning of year 317,118 End of year $ 277, City Council Meeting of February 10, PM Page 175

176 City of Buena Park Required Supplementary Information, Continued For the year ended June 30, 2014 Item BUDGETS AND BUDGETARY ACCOUNTING, Continued B. Budgetary Comparison Schedules, Continued Budgetary Comparison Schedule, Housing Successor Special Revenue Fund Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ - $ - $ 132,718 $ 132,718 Investment income , ,880 Miscellaneous ,756 - Total revenues , ,598 EXPENDITURES: Development - 95,250 55,385 39,865 Total expenditures - 95,250 55,385 39,865 Net change in fund balance $ - $ (95,250) 283,969 $ 379,219 FUND BALANCE: Beginning of year 14,050,381 End of year $ 14,334, DEFINED BENEFIT PENSION PLAN A schedule of funding progress for the past three actuarial valuations is presented below. Safety Plan The City s safety employees are part of the CalPERS risk pool for cities and other governmental entities that have less than 100 active members. Actuarial valuations performed included other participants within the same risk pool. Miscellaneous Plan Actuarial Actuarial Actuarial Actuarial Funded Percentage of Valuation Asset Accrued Accrued Ratio Covered Covered Date * Value Liability Liability AVA Payroll Payroll 6/30/11 90,737, ,925,990 16,188, % 13,749, % 6/30/12 93,518, ,953,460 16,434, % 13,282, % 6/30/13 84,450, ,039,180 29,588, % 10,963, % *Latest information available 97 City Council Meeting of February 10, PM Page 176

177 City of Buena Park Required Supplementary Information, Continued For the year ended June 30, 2014 Item OTHER POST EMPLOYMENT BENEFITS (OPEB) A schedule of funding progress for the actuarial valuation of July 1, 2013 and the two preceding valuations is presented below. Unfunded Actuarial Unfunded Liability as Actuarial Actuarial Actuarial Actuarial Percentage of Valuation Asset Accrued Accrued Funded Covered Covered Date * Value Liability Liability Ratio Payroll ** Payroll 7/1/2010 $ 322,652 $ 7,909,600 $ 7,586, % $ 20,410, % 6/30/2011 $ 481,847 $ 7,554,954 $ 7,073, % $ 21,683, % 7/1/2013 $ 881,813 $ 7,631,630 $ 6,749, % $ 21,661, % * Based on the most recent actuarial valuation available ** Annual payroll of active employees covered by the plan 98 City Council Meeting of February 10, PM Page 177

178 Item 04 SUPPLEMENTARY INFORMATION 99 City Council Meeting of February 10, PM Page 178

179 Item 04 This page intentionally left blank 100 City Council Meeting of February 10, PM Page 179

180 Item 04 NON-MAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Asset Forfeiture Fund accounts for the assets seized as a result of drug enforcement activities. Proposition 172 Police Augmentation Fund accounts for the half-cent sales tax remitted to the City from other governmental agencies to be expended for public safety. Measure M Turnback Fund accounts for various transportation projects associated with Measure M funding. Measure M2 Fund accounts for Measure M2 funds restricted for transportation facility and service improvements. Local Law Enforcement Block Grant Fund accounts for grant monies received for local law enforcement activities. Orange County Anti-Drug Abuse Fund accounts for revenue received for multi-jurisdiction antidrug task force. Traffic Congestion Relief Fund accounts for the Governor's transportation congestion relief program revenue received for the repair and reconstruction of streets. State OCATT Fund accounts for revenue received for investigation and prosecution of criminals belonging to major auto theft rings. COPS/SLESF Fund accounts for COPS/SLESF revenue received for policing and law enforcement activities. Housing and Community Development Fund accounts for commercial and residential improvement projects of the planning, economic development, and public works departments. Financing is provided by a federal grant from the Department of Housing and Urban Development. AB 2766/AQMD Fund accounts for AB 2766/AQMD revenue received for air quality improvement projects. 101 City Council Meeting of February 10, PM Page 180

181 Item 04 CAPITAL PROJECT FUND Park-in-Lieu Fund accounts for recreational development projects financed by developer fees paid in-lieu of park development. City Capital Projects Fund accounts for the acquisition or construction of major capital facilities in the City. 102 City Council Meeting of February 10, PM Page 181

182 Item 04 This page intentionally left blank 103 City Council Meeting of February 10, PM Page 182

183 City of Buena Park Combining Balance Sheet Non-Major Governmental Funds June 30, 2014 Item 04 Special Revenue Proposition 172 Local Law Asset Police Measure M Measure Enforcement Forfeiture Augmentation Turnback M2 Block Grant ASSETS Cash and investments $ 1,424,136 $ 362,608 $ - $ 1,339,929 $ 31,698 Accounts receivable ,272 2,936 Interest receivable 2, , Due from other governments - 70, ,744 - Prepaid items Property held for resale Total assets $ 1,427,166 $ 433,992 $ 667 $ 1,718,609 $ 34,700 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Accounts payable $ 4,257 $ 9,255 $ - $ 127,106 $ - Accrued liabilities - 3,637-7,332 - Retention payable ,166 - Unearned revenue 102, Due to other funds - - 1, Total liabilities 106,354 12,892 1, ,604 - Deferred Inflows of Resources: Unavailable revenue ,272 - Total deferred inflows of resources ,272 - Fund Balances: (Note 12) Restricted 1,320, ,100-1,452,733 34,700 Assigned Unassigned - - (566) - - Total fund balances 1,320, ,100 (566) 1,452,733 34,700 Total liabilities, deferred inflows of resources, and fund balances $ 1,427,166 $ 433,992 $ 667 $ 1,718,609 $ 34, City Council Meeting of February 10, PM Page 183

184 Item 04 Capital Special Revenue Projects Orange County Traffic Housing and Anti-Drug Congestion State Community AB 2766/ Park Abuse Relief OCATT COPS/SLESF Development AQMD In-lieu $ 19,797 $ 156,593 $ - $ 91,901 $ - $ 227,989 $ 5,376, , , , , $ 19,838 $ 156,918 $ 166,943 $ 92,092 $ 801,395 $ 228,462 $ 5,388,080 $ - $ - $ - $ - $ 31,477 $ - $ 1,577, ,280 3,844 6, , , , ,943 3, ,315-1,660, ,819-49, ,819-49, , ,918-88, , ,462 3,727, (33,819) , ,918 (33,819) 88, , ,462 3,727,901 $ 19,838 $ 156,918 $ 166,943 $ 92,092 $ 801,395 $ 228,462 $ 5,388, City Council Meeting of February 10, PM Page 184

185 City of Buena Park Combining Balance Sheet Non-Major Governmental Funds June 30, 2014 Item 04 Capital Projects City Capital Projects Total Non-Major Governmental Funds ASSETS Cash and investments $ 608,020 $ 9,639,257 Accounts receivable 29, ,382 Interest receivable 1,261 23,914 Due from other governments - 504,796 Prepaid items - - Property held for resale - 610,948 Total assets $ 638,435 $ 11,107,297 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Accounts payable $ - $ 1,749,274 Accrued liabilities - 23,979 Retention payable - 85,166 Unearned revenue 102,097 Due to other funds - 355,848 Total liabilities - 2,316,364 Deferred Inflows of Resources: Unavailable revenue 29, ,385 Total deferred inflows of resources 29, ,385 Fund Balances: (Note 9) Restricted - 7,974,652 Assigned 609, ,281 Unassigned - (34,385) Total fund balances 609,281 8,549,548 Total liabilities, deferred inflows of resources, and fund balances $ 638,435 $ 11,107, City Council Meeting of February 10, PM Page 185

186 Item 04 This page intentionally left blank 107 City Council Meeting of February 10, PM Page 186

187 City of Buena Park Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds For the year ended June 30, 2014 Item 04 REVENUES: Special Revenue Proposition 172 Local Law Asset Police Measure M Measure Enforcement Forfeiture Augmentation Turnback M2 Block Grant Taxes $ - $ 411,867 $ - $ - $ - Intergovernmental 572, ,394,297 8,235 Charges for Services Investment income 9,723 2,664 12,539 20, Miscellaneous 266, Total revenues 848, ,531 12,539 1,415,067 8,570 EXPENDITURES: Current: Transportation ,859 - Public Protection 133, , ,721 Development Environmental Capital Outlay 205, ,272 - Debt Service: Interest and Other Charges Total expenditures 339, , ,131 43,721 REVENUES OVER (UNDER) EXPENDITURES 509, ,243 12, ,936 (35,151) OTHER FINANCING SOURCES (USES): Transfers in ,000 Transfers out - (54,000) (323,038) (1,394,868) - Total other financing sources (uses) - (54,000) (323,038) (1,394,868) 54,000 Net change in fund balances 509,168 99,243 (310,499) (488,932) 18,849 FUND BALANCES: Beginning of year 811, , ,933 1,941,665 15,851 End of year $ 1,320,812 $ 421,100 $ (566) $ 1,452,733 $ 34, City Council Meeting of February 10, PM Page 187

188 Item 04 Capital Special Revenue Projects Orange County Traffic Housing and Anti-Drug Congestion State Community AB 2766/ Park Abuse Relief OCATT COPS/SLESF Development AQMD In-lieu $ - $ - $ - $ - $ - $ - $ , , , , , , ,380-1,270 2,208 1,316 56, ,290-24, ,763 98, , , , , , , , , ,268 86,434 2,382, , , , ,922 2,382, ,763 (31,998) (128,764) (151,666) 50,344 (1,942,497) , , (167,268) , ,268 - (167,268) 176 4,763 (31,998) 44,456 15,602 50,344 (2,109,765) 19, ,155 (1,821) 43, , ,118 5,837,666 $ 19,838 $ 156,918 $ (33,819) $ 88,248 $ 523,940 $ 228,462 $ 3,727, City Council Meeting of February 10, PM Page 188

189 City of Buena Park Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds For the year ended June 30, 2014 Item 04 Capital Projects City Capital Projects Total Non-Major Governmental Funds REVENUES: Taxes $ - $ 411,867 Intergovernmental - 3,053,948 Charges for Services - 362,753 Investment income 4, ,713 Miscellaneous 10, ,630 Total revenues 14,807 4,244,911 EXPENDITURES: Current: Transportation - 379,859 Public Protection - 812,216 Development - 647,713 Environmental - 73,488 Capital Outlay - 2,970,587 Debt Service: Interest and Other Charges Total expenditures - 4,884,011 REVENUES OVER (UNDER) EXPENDITURES 14,807 (639,100) OTHER FINANCING SOURCES (USES): Transfers in 100, ,488 Transfers out - (1,939,174) Total other financing sources (uses) 100,000 (1,444,686) Net change in fund balances 114,807 (2,083,786) FUND BALANCES: Beginning of year 494,474 10,633,334 End of year $ 609,281 $ 8,549, City Council Meeting of February 10, PM Page 189

190 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Asset Forfeiture Special Revenue Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Intergovernmental $ 275,000 $ 275,000 $ 572,330 $ 297,330 Investment income 20,000 20,000 9,723 (10,277) Miscellaneous , ,120 Total revenues 295, , , ,173 EXPENDITURES: Current: Public protection 144, , ,604 23,366 Capital outlay 86, , , ,686 Debt service: Interest and other charges 1,000 1, Total expenditures 232, , , ,904 Net change in fund balance $ 62,990 $ (478,909) 509,168 $ 988,077 FUND BALANCE: Beginning of year 811,644 End of year $ 1,320, City Council Meeting of February 10, PM Page 190

191 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Proposition 172 Police Augmentation Special Revenue Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Taxes $ 300,000 $ 300,000 $ 411,867 $ 111,867 Investment income 3,000 3,000 2,664 (336) Total revenues 303, , , ,531 EXPENDITURES: Current: Public protection 247, , ,288 44,739 Total expenditures 247, , ,288 44,739 REVENUES OVER (UNDER) EXPENDITURES 55,420 (3,027) 153, ,270 OTHER FINANCING SOURCES (USES): Transfers out (54,000) (54,000) (54,000) - Total other financing sources (uses) (54,000) (54,000) (54,000) - Net change in fund balance $ 1,420 $ (57,027) 99,243 $ 156,270 FUND BALANCE: Beginning of year 321,857 End of year $ 421, City Council Meeting of February 10, PM Page 191

192 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure M Turnback Special Revenue Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Intergovernmental $ - $ - $ - $ - Investment income ,539 12,539 Total revenues ,539 12,539 EXPENDITURES: Capital outlay - 181, ,000 Total expenditures - 181, ,000 REVENUES OVER (UNDER) EXPENDITURES - (181,000) 12, ,539 OTHER FINANCING SOURCES (USES): Transfers in Transfers out - - (323,038) (323,038) Total other financing sources (uses) - - (323,038) (323,038) Net change in fund balance $ - $ (181,000) (310,499) $ (129,499) FUND BALANCE: Beginning of year 309,933 End of year $ (566) 113 City Council Meeting of February 10, PM Page 192

193 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure M2 Special Revenue Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Intergovernmental $ 1,294,250 $ 1,494,121 $ 1,394,297 $ (99,824) Investment income 20,000 20,000 20, Total revenues 1,314,250 1,514,121 1,415,067 (99,054) EXPENDITURES: Current: Transportation 407, , ,859 27,421 Total expenditures 407, , ,131 98,020 REVENUES OVER (UNDER) EXPENDITURES 906, , ,936 (1,034) OTHER FINANCING SOURCES (USES): Transfers out (1,059,000) (1,059,000) (1,394,868) (335,868) Total other financing sources (uses) (1,059,000) (1,059,000) (1,394,868) (335,868) Net change in fund balance $ (152,030) $ (152,030) (488,932) $ (336,902) FUND BALANCE: Beginning of year 1,941,665 End of year $ 1,452, City Council Meeting of February 10, PM Page 193

194 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Local Law Enforcement Block Grant Special Revenue Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Intergovernmental $ - $ 16,580 $ 8,235 $ (8,345) Total revenues - 16,580 8,570 (8,010) EXPENDITURES: Current: Public protection 54,000 70,580 43,721 26,859 Total expenditures 54,000 70,580 43,721 26,859 REVENUES OVER (UNDER) EXPENDITURES (54,000) (54,000) (35,151) 18,849 OTHER FINANCING SOURCES (USES): Transfers in 54,000 54,000 54,000 - Total other financing sources (uses) 54,000 54,000 54,000 - Net change in fund balance $ - $ - 18,849 $ 18,849 FUND BALANCE: Beginning of year 15,851 End of year $ 34, City Council Meeting of February 10, PM Page 194

195 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Orange County Anti-Drug Abuse Special Revenue Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Investment income $ - $ - $ 176 $ 176 Total revenues Net change in fund balance $ - $ $ 176 FUND BALANCE: Beginning of year 19,662 End of year $ 19, City Council Meeting of February 10, PM Page 195

196 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Congestion Relief Special Revenue Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Charges for services $ 20,000 $ 20,000 $ 3,383 $ (16,617) Investment income 1,000 1,000 1, Total revenues 21,000 21,000 4,763 (16,237) Net change in fund balance $ 21,000 $ 21,000 4,763 $ (16,237) FUND BALANCE: Beginning of year 152,155 End of year $ 156, City Council Meeting of February 10, PM Page 196

197 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual State OCATT Special Revenue Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Intergovernmental $ 171,430 $ 171,430 $ 98,014 $ (73,416) Total revenues 171, ,430 98,014 (73,416) EXPENDITURES: Current: Public protection 171, , ,012 41,418 Total expenditures 171, , ,012 41,418 Net change in fund balance $ - $ - (31,998) $ (31,998) FUND BALANCE: Beginning of year (1,821) End of year $ (33,819) 118 City Council Meeting of February 10, PM Page 197

198 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual COPS/SLESF Special Revenue Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Intergovernmental $ 100,000 $ 100,000 $ 113,557 $ 13,557 Total revenues 100, , ,827 14,827 EXPENDITURES: Current: Public protection 273, , ,591 29,629 Total expenditures 273, , ,591 29,629 REVENUES OVER (UNDER) EXPENDITURES (173,220) (173,220) (128,764) 44,456 OTHER FINANCING SOURCES (USES): Transfers in 173, , ,220 - Total other financing sources (uses) 173, , ,220 - Net change in fund balance $ - $ - 44,456 $ 44,456 FUND BALANCE: Beginning of year 43,792 End of year $ 88, City Council Meeting of February 10, PM Page 198

199 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing and Community Development Special Revenue Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Intergovernmental $ 723,380 $ 723,380 $ 658,565 $ (64,815) Investment income 3,500 3,500 2,208 (1,292) Miscellaneous - - 2,290 2,290 Total revenues 726, , ,063 (63,817) EXPENDITURES: Current: Development 723, , ,461 75,919 Capital outlay - 173, ,268 5,787 Total expenditures 723, , ,729 81,706 REVENUES OVER (UNDER) EXPENDITURES 3,500 (169,555) (151,666) 17,889 OTHER FINANCING SOURCES (USES): Transfers in , ,268 Total other financing sources (uses) , ,268 Net change in fund balance $ 3,500 $ (169,555) 15,602 $ 185,157 FUND BALANCE: Beginning of year 508,338 End of year $ 523, City Council Meeting of February 10, PM Page 199

200 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual AB 2766/AQMD Special Revenue Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Intergovernmental $ 100,000 $ 100,000 $ 208,950 $ 108,950 Investment income 2,500 2,500 1,316 (1,184) Total revenues 102, , , ,766 EXPENDITURES: Current: Environmental - 90,680 73,488 17,192 Capital outlay - 164,761 86,434 78,327 Total expenditures - 255, ,922 95,519 Net change in fund balance $ 102,500 $ (152,941) 50,344 $ 203,285 FUND BALANCE: Beginning of year 178,118 End of year $ 228, City Council Meeting of February 10, PM Page 200

201 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Park-in-Lieu Capital Projects Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Charges for services $ 350,000 $ 350,000 $ 359,370 $ 9,370 Investment income 150, ,000 56,525 (93,475) Total revenues 500, , ,115 (59,885) EXPENDITURES: Current: Development (252) Capital outlay - 3,444,324 2,382,360 1,061,964 Total expenditures - 3,444,324 2,382,612 1,061,712 REVENUES OVER (UNDER) EXPENDITURES 500,000 (2,944,324) (1,942,497) 1,001,827 OTHER FINANCING SOURCES (USES): Transfers out - - (167,268) (167,268) Total other financing sources (uses) - - (167,268) (167,268) Net change in fund balance $ 500,000 $ (2,944,324) (2,109,765) $ 834,559 FUND BALANCE: Beginning of year 5,837,666 End of year $ 3,727, City Council Meeting of February 10, PM Page 201

202 Item 04 City of Buena Park Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual City Capital Projects Fund For the year ended June 30, 2014 REVENUES: Budget Amounts Actual Variance with Final Budget Positive Original Final Amounts (Negative) Intergovernmental $ - $ - $ - $ - Investment income 3,000 3,000 4,807 1,807 Miscellaneous ,000 10,000 Total revenues 3,000 3,000 14,807 11,807 EXPENDITURES: Capital outlay Total expenditures REVENUES OVER (UNDER) EXPENDITURES 3,000 3,000 14,807 11,807 OTHER FINANCING SOURCES (USES): Transfers in 100, , ,000 - Total other financing sources (uses) 100, , ,000 - Net change in fund balance $ 103,000 $ 103, ,807 $ 11,807 FUND BALANCE: Beginning of year 494,474 End of year $ 609, City Council Meeting of February 10, PM Page 202

203 Item 04 This page intentionally left blank 124 City Council Meeting of February 10, PM Page 203

204 Item 04 INTERNAL SERVICE FUNDS Workers' Compensation Insurance Fund activities. accounts for all workers' compensation self-insurance Public Liability Self-Insurance Fund accounts for the cost of providing general liability insurance coverage to the various City departments. Such costs are charged to the departments at a fixed rate. Accrued Leave Fund accounts for vacation and sick leave pay-out to retiring employees. Equipment Maintenance and Replacement Fund accounts for the costs of movable equipment used by other City departments. Such costs are based upon actual usage at a fixed rate throughout the year. Buildings and Grounds Maintenance Fund accounts for the costs of maintaining City buildings and grounds. Such costs are charged to the various departments based upon each department's estimated usage of the buildings and surrounding grounds. Management Information Systems Fund accounts for the the costs of providing computer equipment and maintenance to the various City departments. Such costs are based upon the number of computer users in each department. 125 City Council Meeting of February 10, PM Page 204

205 City of Buena Park Combining Statement of Net Position Internal Service Funds Year Ended June 30, 2014 Item 04 Workers' Compensation Public Liability Accrued Insurance Self -Insurance Leave ASSETS Current assets: Cash and investments $ 7,047,169 $ 1,281,042 $ 1,121,537 Accounts receivable, net Interest receivable 14,611 2,656 2,327 Loans receivable Prepaid items Total current assets 7,061,780 1,283,698 1,123,864 Noncurrent assets: Capital assets: Non-depreciable Depreciable, net Total capital assets Total noncurrent assets Total Assets 7,061,780 1,283,698 1,123,864 LIABILITIES Current liabilities: Accounts payable 22, ,843 - Accrued liabilities Employee leave benefits - due within one year Claims payable - due within one year 100, Total current liabilities 122, ,843 - Noncurrent liabilities: Employee leave benefits - due in more than one year Claims payable - due in more than one year 6,528,038 1,142,742 - Total noncurrent liabilities 6,528,038 1,142,742 - Total Liabilites 6,650,294 1,380,585 - NET POSITION Net investment in capital assets Unrestricted 411,486 (96,887) 1,123,864 Total Net Position $ 411,486 $ (96,887) $ 1,123, City Council Meeting of February 10, PM Page 205

206 Item 04 Equipment Buildings and Management Maintenance Grounds Information & Replacement Maintenance System Total $ 3,586,387 $ 467,998 $ 1,377,181 $ 14,881,314 4,023 10,000-14,023 7, ,855 30,855 58, , ,891 73,891 3,655, ,968 1,453,927 15,058, ,758,914 3, ,739 2,108,608 1,758,914 3, ,739 2,108,608 1,758,914 3, ,739 2,108,608 5,414, ,923 1,799,666 17,166, , ,960 14, ,538 7,245 5,894 1,596 14,735 11,000 10,000-21, , , ,854 16, ,273 35,517 18,448-53, ,670,780 35,517 18,448-7,724, , ,302 16,045 8,402,018 1,758,914 3, ,739 2,108,608 3,446, ,666 1,437,882 6,656,075 $ 5,204,978 $ 337,621 $ 1,783,621 $ 8,764, City Council Meeting of February 10, PM Page 206

207 City of Buena Park Combining Statement of Revenues, Expenses and Changes in Net Position Internal Service Funds For the Year Ended June 30, 2014 Item 04 Workers' Compensation Public Liability Accrued Insurance Self -Insurance Benefits OPERATING REVENUES Charges for Services $ 1,187,796 $ - $ 146,664 Total operating revenues 1,187, ,664 OPERATING EXPENSES Self-insurance 1,619,396 1,228,775 - Employee benefits ,599 Maintence and supplies Information systems Depreciation Total operating expenses 1,619,396 1,228, ,599 Operating income (loss) (431,600) (1,228,775) (52,935) NONOPERATING REVENUES Investment income 66,565 12,608 10,605 Gain(loss) on sale of property Total nonoperating revenues (expenses) 66,565 12,608 10,605 INCOME (LOSS) BEFORE TRANSFERS (365,035) (1,216,167) (42,330) Transfers in - 950,000 - Transfers out Total transfers - 950,000 - Change in net position (365,035) (266,167) (42,330) NET POSITION: Beginning of Year 776, ,280 1,166,194 End of Year $ 411,486 $ (96,887) $ 1,123, City Council Meeting of February 10, PM Page 207

208 Item 04 Equipment Buildings and Management Maintenance Grounds Information & Replacement Maintenance System Total $ 2,109,399 $ 1,883,244 $ 350,244 $ 5,677,347 2,109,399 1,883, ,244 5,677, ,848, ,599 1,449,492 1,735,389-3,184, , , ,215 1,043 80, ,006 1,727,707 1,736, ,110 6,825, , ,812 37,134 (1,147,672) 28,996 2,909 12, ,242 19,520 - (2,925) 16,595 48,516 2,909 9, , , ,721 46,768 (996,835) ,000 - (15,000) - (15,000) - (15,000) - 935, , ,721 46,768 (61,835) 4,774, ,900 1,736,853 8,826,518 $ 5,204,978 $ 337,621 $ 1,783,621 $ 8,764, City Council Meeting of February 10, PM Page 208

209 City of Buena Park Combining Statement of Cash Flows All Internal Service Funds For the year ended June 30, 2014 Item 04 Workers' Compensation Public Liability Accrued Insurance Self -Insurance Benefits CASH FLOWS FROM OPERATING ACTIVITIES: Cash received from other funds $ 1,187,796 $ - $ 146,664 Cash payments to suppliers for goods and services (1,574,960) (741,093) 323,525 Cash paid to employees - - (523,124) Net cash provided by (used in) operating activities (387,164) (741,093) (52,935) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Transfers in - 950,000 - Transfers out Net cash provided by (used in) noncapital financing activities - 950,000 - CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Acquisition of capital assets Proceeds from sale of capital assets Net cash (used in) capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES: Interest income received 74,421 14,441 11,815 Net cash provided by investing activities 74,421 14,441 11,815 Net increase (decrease) in cash and cash equivalents (312,743) 223,348 (41,120) CASH AND CASH EQUIVALENTS: Beginning of year 7,359,912 1,057,694 1,162,657 End of year $ 7,047,169 $ 1,281,042 $ 1,121,537 RECONCILIATION OF OPERATING INCOME TO NET 7,047,169 1,281,042 1,121,537 CASH PROVIDED BY OPERATING ACTIVITIES: Operating income (loss) $ (431,600) $ (1,228,775) $ (52,935) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Depreciation Changes in assets and liabilities: Accounts receivable Loans receivable Prepaid items Accounts payable 21, ,400 - Accrued liabilities Employee leave benefits Claims payable 23, ,282 - Total adjustments 44, ,682 - Net cash provided by (used in) operating activities $ (387,164) $ (741,093) $ (52,935) 130 City Council Meeting of February 10, PM Page 209

210 Item 04 Equipment Buildings and Management Maintenance Grounds Information & Replacement Maintenance System Total $ 2,105,754 $ 1,873,244 $ 350,244 $ 5,663,702 (930,354) (1,448,114) (244,744) (4,615,740) (411,239) (293,062) (29,789) (1,257,214) 764, ,068 75,711 (209,252) ,000 - (15,000) - (15,000) - (15,000) - 935,000 (402,825) - (72,439) (475,264) 25, ,697 (377,128) - (72,439) (449,567) 31,194 3,301 13, ,012 31,194 3,301 13, , , ,369 17, ,193 3,168, ,629 1,360,069 14,456,121 $ 3,586,387 $ 467,998 $ 1,377,181 14,881,314 3,586, ,998 1,377,181 $ 381,692 $ 146,812 $ 37,134 $ (1,147,672) 278,215 1,043 80, ,006 1,448 (10,000) - (8,552) (5,093) - - (5,093) - - (3,487) (3,487) 102,792 (9,013) (39,012) 242,174 1,618 1, ,228 3,489 1,944-5, , ,469 (14,744) 38, ,420 $ 764,161 $ 132,068 $ 75,711 $ (209,252) 131 City Council Meeting of February 10, PM Page 210

211 Item 04 This page intentionally left blank 132 City Council Meeting of February 10, PM Page 211

212 Item 04 Statistical Section This part of the City of Buena Park's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the government's overall financial health. Contents Page Financial Trends Revenue Capacity Debt Capacity These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time These schedules contain information to help the reader assess the City's most significant local revenue source, the property tax These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future Demographic and Economic Information Operating Information These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs City Council Meeting of February 10, PM Page 212

213 Item 04 City of Buena Park Net Position by Component Last Ten Fiscal Years (accrual basis of accounting) (amounts expressed in thousands) Fiscal Year Governmental Activities Invested in Capital Assets, net of related debt $ 92,880 $ 102,068 $ 115,185 $ 46,057 $ 114,928 Restricted 60,922 74,527 92, , ,683 Unrestricted 27,464 32,070 40,045 48,731 35,482 Total governmental activities net position $ 181,266 $ 208,665 $ 247,405 $ 278,288 $ 297,093 Business-type Activities Invested in Capital Assets, net of related debt $ 9,430 $ 10,181 $ 10,804 $ 16,884 $ 18,726 Restricted - - Unrestricted 5,175 4,846 6,223 7,888 9,145 Total business-type activities net position $ 14,605 $ 15,027 $ 17,027 $ 24,772 $ 27,871 Primary Government Invested in Capital Assets, net of related debt $ 102,310 $ 112,249 $ 125,989 $ 62,941 $ 133,654 Restricted 60,922 74,527 92, , ,683 Unrestricted 32,639 36,916 46,268 56,619 44,627 Total primary government net position $ 195,871 $ 223,692 $ 264,432 $ 303,060 $ 324,964 Source: City of Buena Park Finance Department 134 City Council Meeting of February 10, PM Page 213

214 Item $ 105,023 $ 200,780 $ 214,554 $ 215,872 $ 218, ,117 66,102 25,378 23,696 45,392 20,221 21,066 22,020 41,891 56,334 $ 295,361 $ 287,948 $ 261,952 $ 281,459 $ 320,397 $ 19,287 $ 19,708 $ 20,068 $ 20,113 $ 20,612 12,499 15,041 18,261 21,253 23,691 $ 31,786 $ 34,749 $ 38,329 $ 41,366 $ 44,303 $ 124,310 $ 220,488 $ 234,622 $ 235,985 $ 239, ,117 66,102 25,378 23,696 45,392 32,720 36,107 40,281 63,144 80,025 $ 327,147 $ 322,697 $ 300,281 $ 322,825 $ 364, City Council Meeting of February 10, PM Page 214

215 Item 04 City of Buena Park Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) (amounts expressed in thousands) Fiscal Year Expenses Governmental activities: General government $ 5,439 $ 6,377 $ 6,328 $ 6,259 $ 6,634 Leisure 1,932 2,010 2,649 3,226 2,525 Health 2,524 2,592 2,686 2,830 3,176 Transportation 7,233 6,743 8,094 8,815 8,388 Public Protection 24,551 27,387 27,856 29,208 31,195 Development 7,410 8,276 11,229 15,028 15,512 Environmental 2,178 2,392 2,504 2,635 2,949 Interest 1,589 1,675 1,627 2,384 5,828 Total governmental activities net expenses 52,856 57,452 62,973 70,385 76,207 Business-type activities: Water 9,534 $ 10,269 $ 11,129 $ 10,783 $ 11,410 Total business-type activities net assets 9,534 10,269 11,129 10,783 11,410 Total primary government expenses $ 62,390 $ 67,721 $ 74,102 $ 81,168 $ 87,617 Program Revenues Governmental activities: Charges for services: General government $ 390 $ 398 $ 488 $ 496 $ 782 Leisure Health 2,255 2,421 2,457 2,606 2,828 Transportation Public Protection 1,907 2,127 1,922 2,130 2,170 Development 1,447 1,062 1, Environmental Operating contributions and grants 5,307 3,957 5,071 3,692 4,706 Capital contributions and grants 4,854 9,261 12,067 7,384 3,871 Total governmental activities program revenues 17,057 20,861 24,040 18,157 15,913 Business-type activities: Charges for services: Water utility 9,741 9,929 12,559 12,772 13,846 Capital contributions and grants , Total business-type activities program revenues 9,741 9,929 13,147 18,325 14,400 Primary government program revenues $ 26,798 $ 30,790 $ 37,187 $ 36,482 $ 30,313 Net (Expense)/Revenue Governmental activities $ (35,799) $ (36,591) $ (38,933) $ (52,228) $ (60,294) Business-type activities 207 (340) 2,018 7,542 2,990 Total primary government net expense $ (35,592) $ (36,931) $ (36,915) $ (44,686) $ (57,304) Source: City of Buena Park Finance Department 136 City Council Meeting of February 10, PM Page 215

216 Item $ 6,361 $ 7,161 $ 6,145 $ 6,551 $ 6,491 2,561 2,514 2,626 2,905 3,048 2,780 2,776 2,777 2,796 3,018 8,774 8,295 8,041 7,727 8,696 30,707 29,074 29,780 30,531 30,563 24,516 19,530 9,217 3,166 2,763 3,118 2,832 2,724 2,952 2,979 5,954 6,271 3, ,771 78,453 64,847 57,110 57,974 $ 11,682 $ 11,341 $ 12,596 $ 13,461 $ 13,611 11,682 11,341 12,596 13,461 13,611 $ 96,453 $ 89,794 $ 77,443 $ 70,571 $ 71,585 $ 702 $ 100 $ 221 $ 174 $ ,003 1, ,949 2,946 3,016 2,972 3, ,291 2,561 2,650 2,685 3,649 1,354 1,178 1,683 1,844 1, ,613 5,594 7,032 5,226 6,506 2,749 2,095 3,668 2,924 3,492 18,692 15,708 20,017 16,881 19,969 14,769 14,904 16,223 16,562 16, ,659 14,904 16,223 16,562 16,462 $ 34,351 $ 30,612 $ 36,240 $ 33,443 $ 36,431 $ (66,079) $ (62,745) $ (44,830) $ (40,229) $ (38,005) 3,977 3,563 3,627 3,101 2,851 $ (62,102) $ (59,182) $ (41,203) $ (37,128) $ (35,154) 137 City Council Meeting of February 10, PM Page 216

217 Item 04 City of Buena Park Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) (amounts expressed in thousands) Fiscal Year General Revenues and Other Changes in Net Position Governmental activities: Property taxes $ 21,576 $ 26,090 $ 30,936 $ 33,107 $ 33,819 Sales taxes 11,930 13,439 17,476 21,697 13,801 Property taxes in lieu of sales taxes 4,049 5,039 5,521 4,804 6,563 Transient occupancy taxes 4,525 5,091 4,938 4,784 3,909 Franchise taxes 1,561 1,581 1,590 1,773 1,756 Other taxes 7,252 8,806 9,962 10,228 10,175 Investment income 2,125 2,782 5,210 5,533 8,023 Other ,063 Transfers Gain/loss on sale of property Extraordinary item Total governmental activities 53,486 64,591 76,677 82,840 79,459 Business-type activities: Investment income Other 101 1, Transfers (330) (560) (330) (334) (350) Total business-type activities (125) 762 (18) Total primary government $ 53,361 $ 65,353 $ 76,659 $ 83,043 $ 79,568 Change in Net Position Governmental activities $ 17,687 $ 28,000 $ 37,744 $ 30,612 $ 19,165 Business-type activities ,000 7,745 3,099 Total primary government $ 17,769 $ 28,422 $ 39,744 $ 38,357 $ 22,264 Source: City of Buena Park Finance Department 138 City Council Meeting of February 10, PM Page 217

218 Item $ 32,643 $ 33,351 $ 21,564 $ 12,041 $ 8,156 14,886 19,848 18,520 18,913 20,420 4,888 6,450 4,956 6,035 6,842 3,663 3,816 4,050 4,403 5,007 1,618 1,757 1,697 1,729 1,700 9,873 3,446 9,330 9,943 10,388 2,086 1, (42,631) ,064 71,104 18,834 53,327 53, (377) (849) (289) (102) (102) (62) (602) (47) (65) 86 $ 70,002 $ 70,502 $ 18,787 $ 53,262 $ 53,336 $ 3,985 $ 8,359 $ (25,996) $ 13,098 $ 15,245 3,915 2,961 3,580 3,036 2,937 $ 7,900 $ 11,320 $ (22,416) $ 16,134 $ 18, City Council Meeting of February 10, PM Page 218

219 Item 04 City of Buena Park Fund Balances - Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) (amounts expressed in thousands) Fiscal Year General Fund.... Reserved $ 5,222 $ 4,417 $ 3,797 $ 4,790 $ 6,347 Unreserved, designated - - 3,917 9,926 1,206 Unreserved, undesignated 18,079 21,942 23,998 26,930 20,983 Nonspendable Restricted Committed Assigned Unassigned Total general fund $ 23,301 $ 26,359 $ 31,712 $ 41,646 $ 28,536 All Other Governmental Funds Reserved $ 32,835 $ 61,587 $ 72,044 $ 139,427 $ 146,544 Unreserved, designated reported in: Capital projects funds ,500 - Unreserved, undesignated reported in: Special revenue funds 8,985 4,932 5,155 3,585 8,187 Capital projects funds 12,698 (2,571) 3,020 20,711 21,750 Nonspendable Restricted Assigned Unassigned Total all other governmental funds $ 54,518 $ 63,948 $ 80,219 $ 165,223 $ 176,481 Effective June 30, 2011 the City implemented GASB Statement No. 54 (refer to Notes to Financial Statements item 1-N). Fund balances in governmental funds are reported in the following classifications: Nonspendable, Restricted, Committed, Assigned, and Unassigned. Source: City of Buena Park Finance Department 140 City Council Meeting of February 10, PM Page 219

220 Item $ 4,018 5,016 15,777 - $ 458 $ 279 $ 5,765 $ 5, ,414 1, ,043-33,758 29,302 39,821 48,428 $ 24,811 $ 34,458 $ 29,581 $ 47,000 $ 59,733 $ 132,108-10,103 15,727 - $ 611 $ 612 $ ,330 16,940 15,164 $ 27, (1,712) (331) (266) (237) $ 157,938 $ 146,560 $ 17,591 $ 15,406 $ 27, City Council Meeting of February 10, PM Page 220

221 Item 04 City of Buena Park Changes in Fund Balances - Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting) (amounts expressed in thousands) Fiscal Years Revenues Taxes $ 45,807 $ 53,940 $ 63,079 $ 71,149 Licenses and permits Fines and forfeitures 1,125 1, Intergovernmental 12,535 12,983 22,181 16,626 Charges for services 4,956 6,237 5,326 5,631 Investment income 2,242 2,683 5,088 5,916 Miscellaneous 2,260 1,396 2,697 1,698 Total revenues 69,686 78,807 99, ,453 Expenditures General government 4,994 5,397 5,441 5,567 Leisure 1,553 1,692 2,317 2,962 Health 2,524 2,592 2,687 2,654 Transportation 4,469 4,888 4,863 2,830 Public protection 24,101 26,444 27,918 5,497 Development 7,675 8,760 12,657 28,883 Environmental 2,240 2,370 2,589 18,277 Debt service: Principal retirement 1,321 1,501 1,547 1,601 Interest and other charges 1,818 2,058 1,895 1,929 Bond issuance costs - - 2,085 Advance refunding escrow - - Capital Outlay 6,324 11,749 15,999 10,173 Total expenditures 57,019 67,451 77,913 82,458 Excess (deficiency) of revenues over (under) expenditures 12,667 11,356 21,829 19,995 Other Financing Sources (Uses) Transfers in 2,620 5,863 24,802 73,079 Transfers out (6,451) (5,838) (25,007) (74,530) Issuance of debt ,720 Bond Premium 99 Refunding bonds issued at a premium - - Payment to refunded bond escrow agent - - Sale of property - 1, Sale of capital assets - - Total other financing sources (uses) (3,831) 1,132 (205) 74,943 Extraordinary item Net change in fund balances 8,836 12,488 21,624 94,938 Fund balances - July 1, restated 68,983 77,819 90, ,961 Fund balances - June 30 $ 77,819 $ 90,307 $ 111,931 $ 206,899 Debt service as a percentage of noncapital expenditures 11.66% 6.42% 5.45% 3.48% Source: City of Buena Park Finance Department 142 City Council Meeting of February 10, PM Page 221

222 Item $ 65,899 $ 60,868 $ 63,523 $ 54,422 $ 46,806 $ 46, , ,176 14,264 12,921 15,295 14,344 16,257 5,972 6,183 6,193 6,719 7,000 7,243 7,066 3,391 8,526 1, ,479 2,639 1,044 2, ,400 98,955 88,808 93,703 81,388 70,030 73,285 5,727 5,540 4,507 5,041 6,016 5,852 2,138 2,177 2,140 2,132 2,362 2,448 2,853 2,999 2,832 2,777 2,780 2,960 3,176 2,780 2,776 5,369 4,877 5,008 5,865 5,776 5,711 28,695 28,813 28,754 47,024 28,861 28,732 12,786 2,756 2,676 16,686 25,360 26,839 2,724 2,935 2,920 1,656 4,162 4,327 4,481 1,568 1,633 5,612 6,468 6,093 3, ,687 24,424 11,393 13,663 7,794 8, , ,547 95,350 80,698 60,388 61,335 (18,612) (19,739) (1,647) 690 9,642 11,950 40,472 19,226 15,205 20,537 2,604 2,292 (40,462) (19,733) (15,291) (21,131) (3,437) (3,124) 16, ,790 (505) (84) (594) (830) (746) (133,942) - - (1,822) (20,244) (1,731) 96 8,812 11, , , , ,018 53,594 76,456 $ 205,016 $ 182,749 $ 181,018 $ 47,172 $ 62,406 $ 87, % 12.64% 13.25% 12.00% 3.85% 3.87% 143 City Council Meeting of February 10, PM Page 222

223 Item 04 City of Buena Park Governmental Activities Tax Revenues By Source Last Ten Fiscal Years (accrual basis of accounting) (amounts expressed in thousands) Property Tax Transient Fiscal Property Sales and in Lieu of Occupancy Franchise Other Year Tax Use Tax Sales Tax Tax Tax Taxes $ 21,576 $ 11,930 $ 4,049 $ 4,525 $ 1,561 $ 7, ,090 13,439 5,039 5,091 1,581 8, ,936 17,476 5,521 4,938 1,590 9, ,107 21,697 4,804 4,784 1,773 10, ,818 13,801 6,563 3,909 1,756 10, ,643 14,886 4,888 3,663 1,618 9, ,351 14,892 4,956 3,816 1,757 9, ,564 18,520 4,956 4,050 1,697 9, ,041 18,913 6,034 4,403 1,729 9, ,156 20,420 6,842 5,007 1,700 10,388 Source: City of Buena Park Finance Department 144 City Council Meeting of February 10, PM Page 223

224 Item 04 City of Buena Park Direct and Overlapping Property Tax Rates Last Ten Fiscal Years (rate per $1,000 of assessed value) Overlapping Rates City Metro Fiscal Direct Buena Park Water Year Rate Schools District Source: Orange County Auditor/Controller 145 City Council Meeting of February 10, PM Page 224

225 Item 04 City of Buena Park Principal Property Tax Payers Current Year and Nine Years Ago Percentage Percentage of Total City of Total City Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value Knott's Berry Farm $ 295,405, % $ 254,447, % Comref So California Industiral Sub 141,274, % Alticor Inc 104,825, % 32,693, % PRI Buena Park Indl California LLC 88,472, % Coventry II DDR Buena Park Place LP 82,639, % Bottling Group LLC 50,235, % Metropolitan Life Insurance Co. 47,381, % J C Penney Properties, Inc. 46,416, % Georgia-Pacific Corrugated LLC 45,254, % HK Fullerton LLC 29,961, % Prologis California I LLC 63,419, % Nabisco Inc. 60,479, % OMP Commerce Center BP 43,118, % Amcor Sunclipse North America 29,860, % Sunrise Buena Park 29,270, % Rslphs Grocery Company 28,697, % Amway Corporation 25,467, % PFG Buena Park LLC 24,993, % $ 931,866, % $ 592,448, % Source: HdL Companies Excludes government and tax-exempt property owners 146 City Council Meeting of February 10, PM Page 225

226 Item 04 City of Buena Park Secured Property Tax Levies and Collections (1) Last Ten Fiscal Years Fiscal year Total Collected within the ended Tax fiscal year of the levy Collections in Total collections to date June 30 Levy Amount % of Levy Subsequent Years Amount % of Levy ,421,516 5,343, % 77,906 5,421, % ,803,838 5,689, % 114,373 5,803, % ,972,094 5,885, % 86,834 5,972, % ,144,400 5,927, % 217,359 6,144, % ,254,724 6,032, % 83,392 6,115, % ,199,970 4,489, % 133,841 4,623, % ,197,224 6,056, % 92,138 6,148, % ,204,221 6,048, % 87,455 6,136, % ,265,913 6,160, % 61,657 6,222, % ,445,329 6,291, % (2) 6,291, % (1) Property tax totals are net of 1915 act bond (2) Information not available Source: Orange County Auditor/Controller 147 City Council Meeting of February 10, PM Page 226

227 Item 04 City of Buena Park Assessed Value and Actual Value of Taxable Property Last Ten Fiscal Years (rate per $1,000 of assessed value) Total Total Taxable Direct Fiscal Residential Commercial Industrial Other* Tax-Exempt Assessed Tax Year Property Property Property Property Property Value Rate ,509, , , , ,759 5,848, ,894, , , , ,037 6,321, ,361,702 1,129, , , ,101 6,978, ,774,547 1,191, , , ,704 7,598, ,911,052 1,236, , , ,420 7,892, ,685,423 1,366, , , ,480 7,752, ,766,232 1,459, , , ,581 7,832, ,827,360 1,451, , , ,963 7,849, ,912,135 1,468, , , ,873 7,987, ,042,078 1,432,849 1,112, , ,998 8,275, *Other property includes recreational, institutional, vacant, and miscellaneous property. Note: In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. Source: Orange County Assessor, HdL Coren & Cone 148 City Council Meeting of February 10, PM Page 227

228 Item 04 City of Buena Park Ratios of Outstanding Debt by Type Last Ten Fiscal Years (amounts expressed in thousands, except per capita amounts) Governmental Activities Business-Type Activities Total Restricted Net % of Fiscal Revenue Section 108 Notes Revenue Notes Primary for Bonded Personal Per Year Bonds Loans Payable Bonds Payable Government Debt Service Debt Income (1) Capita (1) ,146 4, ,548 20,574 35, % ,687 4, ,865 31,000 33, % ,181 4, ,125 25,107 32, % ,440 4, ,139 47, , % 1, ,822 4,319 16, ,046 54, , % 1, ,075 4,319 15, ,656 65, , % 1, ,283 4,319 13, ,143 8,262 98, % 1, , , % , , % , , % 113 Note: Due to the dissolution of the Redevelopment Agency, outstanding revenue bonds and section 108 loans are no longer included in the governmental activities (see Note 17). Details regarding the outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Demographic and Economic Statistics on page 155 for personal income and population data. Source: City of Buena Park Finance Department 149 City Council Meeting of February 10, PM Page 228

229 Item 04 City of Buena Park Direct and Overlapping Governmental Activities Debt As of June 30, 2014 (amounts expressed in thousands) Estimated Estimated Share of Debt Percentage Overlapping Governmental Unit Outstanding Applicable (1) Debt City of Buena Park direct debt Police Pension Obligation Loan $ 9, % $ 9,256 Total Direct Debt 9,256 Overlapping debt Metropolitan Water District 132, % 476 Orange County and School District 633, % 75,241 Total Overlapping Debt 75,717 Total direct and overlapping debt $ 84,973 Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of outstanding debt of those overlapping governments that is borne by the residents and businesses of the City of Buena Park. This process recognizes that, when considering the government's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. (1) The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of the county's taxable assessed value that is within the government's boundaries and dividing it by the county's total taxable assessed value. 150 City Council Meeting of February 10, PM Page 229

230 Item 04 This page intentionally left blank 151 City Council Meeting of February 10, PM Page 230

231 Item 04 City of Buena Park Legal Debt Margin Information Last Ten Fiscal Years (amounts expressed in thousands) Fiscal Year Debt limit $ 859,252 $ 946,662 $ 1,026,917 $ 1,117,886 $ 1,159,337 Total net debt applicable to limit Legal debt margin $ 859,252 $ 946,662 $ 1,026,917 $ 1,117,886 $ 1,159,337 Total net debt applicable to the limit as a percentage of debt limit 0% 0% 0% 0% 0% Legal Debt Margin Calculation for Fiscal Year : Assessed value $ 7,892,269 Add back: exempt real property $ 146,402 Total assessed value $ 8,038,671 Debt limit (15% of total assessed value) $ 1,205,801 Debt applicable to limit: - Legal debt margin $ 1,205,801 Note: Under state finance law, the City of Buena Park's outstanding general obligation debt should not exceed 15 percent of total assessed property value. By law, the general obligation debt subject to the limitation may be offset by amounts set aside for repaying general obligation bonds. Sources: City of Buena Park Finance Department HdL 152 City Council Meeting of February 10, PM Page 231

232 Item $ 1,135,269 $ 1,141,557 $ 1,143,040 $ 1,183,672 $ 1,205, $ 1,135,269 $ 1,141,557 $ 1,143,040 $ 1,183,672 $ 1,205,801 0% 0% 0% 0% 0% 153 City Council Meeting of February 10, PM Page 232

233 Item 04 City of Buena Park Revenue Bond Coverage 1996 Revenue Bonds Last Ten Fiscal Years Fiscal Gross Year Revenue (1) Principal Interest Total Coverage ,466, , , , % ,782, , , , % ,933, , , , % ,703, ,000 87, , % ,137, ,000 74, , % ,742, ,000 59, , % ,234, ,000 43, , % ,077, ,000 27, , % ,626, ,000 18, , % (1) Total General Fund revenues Note: The information for the 2000, 2003, 2008 Series A, and 2008 Series B Tax Allocation Refunding Bonds are no longer included in the statistical section of the City of Buena Park's Comprehensive Annual Financial Report. Effective February 1, 2012 the State of California dissolved all redevelopment agencies, including the Redevelopment Agency of the City of Buena Park. A Successor Agency was set up to handle the ongoing debt service obligations of the former redevelopment agency. The Successor Agency acts in a fiduciary capacity only and is therefore excluded from the government-wide financial statements because any resources of this Agency cannot be used to support the government's programs. Likewise, the liabilities, including the debt service are not included in the financial or statisical sections. 154 City Council Meeting of February 10, PM Page 233

234 Item 04 City of Buena Park Demographic and Economic Statistics Last Ten Fiscal Years Per Personal Capita Fiscal Income Personal Unemployment Year Population (in thousands) Income Rate ,574 1,586,583 19, % ,670 1,662,689 20, % ,082 1,782,020 21, % ,775 1,871,503 22, % ,332 1,901,540 23, % ,281 1,868,659 22, % ,141 1,822,746 21, % ,460 1,831,384 22, % ,953 1,882,624 22, % ,344 1,887,654 22, % Source: HdL, Coren & Cone 155 City Council Meeting of February 10, PM Page 234

235 Item 04 City of Buena Park Principal Employers Current Year and Nine Years Ago % of Total % of Total City City Employer Employees Rank Employment* Employees Rank Employment Knott's Berry Farm 5, % 5, % Prologis California I LLC % J.C. Penney % Leach Corporation % % Access Business Group, LLC % Pepsi % % ADP % % Yamaha % % City of Buena Park % % Wal-Mart Stores % % Georgia Pacific % Nutrilite % Medieval Times % Total 9, % 8, % * Based upon U.S. Department of Labor's estimate of 39,800 residents employed in and 39,300 employed in Sources: City of Buena Park Finance Department, State of California Employment Development Department 156 City Council Meeting of February 10, PM Page 235

236 Item 04 This page intentionally left blank 157 City Council Meeting of February 10, PM Page 236

237 Item 04 City of Buena Park Full-Time Equivalent City Employees by Function Last Ten Fiscal Years Function General Government Public Safety Public Works Community Services Community Development Water Total Source: City of Buena Park Budget 158 City Council Meeting of February 10, PM Page 237

238 Item City Council Meeting of February 10, PM Page 238

239 Item 04 City of Buena Park Operating Indicators by Function Last Ten Fiscal Years Function: Police Calls dispatched 38,900 37,183 32,646 37,154 38,704 36,499 Crime reports 14,000 10,819 4,617 9,900 5,784 9,741 Moving citations 7,000 5,206 5,737 7,198 2,519 10,151 Parking citations 17,000 19,883 19,506 19,764 6,190 17,055 Streets and Highways Asphalt repair (in tons) Curb & gutter repair (lineal ft.) 910 1,188 2,428 1,699 1,858 1,860 Sidewalk repair (lineal ft.) 793 1,462 1,832 3,322 2,988 3,000 Water Sewers Number of customer accounts 19,250 19,250 19,300 19,300 19,300 19,300 Average daily consumption (millions of gallons) Water samples taken (annual) 1,200 1,200 1,200 1,200 1,200 1,200 Feet of sewer mains root cut/ chemically treated 25,000 25,000 25,000 22,000 22,000 22,000 Maintenance Graffiti removals 6,316 5,309 5,191 5,100 5,032 5,600 Streetsweeping miles 23,000 23,000 23,000 23,000 23,000 23,000 Trees pruned per year 4,085 4,511 4,785 4,834 5,294 5,200 Culture and Recreation Youth sports 1,441 1,405 1,380 1,390 1,100 1,050 Aquatics 21,842 29,603 27,974 28,570 29,550 27,500 Picnic rentals 8,550 6,500 10,400 9,500 14,745 12,500 Leisure classes 9,733 7,869 8,294 8,622 8,370 9,402 Senior Center participants 52,550 55,240 87, , , ,000 Source: City of Buena Park 160 City Council Meeting of February 10, PM Page 239

240 Item ,139 34,031 32,126 43,650 9,535 8,617 8,251 9,883 9,344 7,389 7,044 5,572 14,980 12,477 12,548 14, , ,022 2,616 1,483 1,211 1,324 19,300 19,300 18,921 19, ,200 1,200 1,200 1,200 22,000 22,000 29,405 29,274 5,600 5,600 10,000 9,240 23,000 23,000 23,000 23,000 4,887 5,000 5,975 5,344 1,050 1,100 1, ,000 29,500 29,500 25,749 12,500 12,500 15,000 17,000 9,434 9,450 4,832 5, , , , , City Council Meeting of February 10, PM Page 240

241 Item 04 City of Buena Park Capital Asset Statistics by Function Last Ten Fiscal Years Function: Public Safety Police stations Number of patrol units Highways and streets Miles of streets Traffic Signals Water Number of active water wells Number of reservoirs Miles of lines & mains Sewer Miles of sanitary sewers Miles of flood control channel Culture and Recreation Number of parks Number of community facilities Source: City of Buena Park 162 City Council Meeting of February 10, PM Page 241

242 Item City Council Meeting of February 10, PM Page 242

243 Item 04 This page intentionally left blank 164 City Council Meeting of February 10, PM Page 243

244 Item 05 AGENDA REPORT TO CITY COUNCIL MEETING DATE: February 10, 2015 TO: The Mayor and City Council TITLE: SPECIAL REPORT PURSUANT TO ELECTION CODE SECTION 9212 ON THE BUENA PARK OPEN SPACE AND PARK PRESERVATION INITIATIVE RECOMMENDED ACTION: Receive and file report. PURPOSE: To consider this Council-requested Special Report regarding the Buena Park Open Space and Park Preservation Initiative prior to adopting the Initiative or calling for a Special Election. DISCUSSION: At the January 13, 2015, City Council meeting, the City Council accepted the City Clerk s report declaring the sufficiency of the initiative petition for the Buena Park Open Space and Park Preservation Initiative ( Initiative ) (Attachment 1). The City Council then ordered a special report on the Initiative pursuant to Election Code 9212 to be presented to the City Council no later than February 12, Upon receipt and consideration of this report the Council will decide to either adopt the Initiative as written or call for a Special Election on the Initiative. The recommended date for the Special Election is May 19, If the Special Election is held on May 19, 2015, and a majority of the voters vote in its favor, the Initiative will go into effect ten days after the vote is declared by the City Council. The Initiative is ambiguous in several aspects and it is impossible at this time to anticipate the full impact should it be approved. The following is staff s best understanding, at this time, of the Initiative s effect. However, staff s interpretation of the Initiative could change as the City moves forward to implement and apply its provisions to specific facts. The Initiative would adopt an ordinance amending the policies and goals of the Open Space and Recreation Element of the General Plan and require modifications to other City ordinances as follows: 1) Prohibit changing the land use designation of Open Space designated properties on the General Plan Map to any designation other than Open Space without a vote of the people at a general municipal election; and 2) Prohibit the construction of any residential, commercial or industrial building on property designated Open Space on the Buena Park General Plan Land Use Map unless approved by the people at a general municipal election; and City Council Meeting of February 10, PM Page 244

245 Page 2 AGENDA REPORT TO CITY COUNCIL Meeting Date: February 10, 2015 Subject: SPECIAL REPORT PURSUANT TO ELECTION CODE SECTION 9212 ON THE BUENA PARK OPEN SPACE AND PARK PRESERVATION INITIATIVE 3) Delete current authorization in the General Plan for hospitality type uses (hotels or timeshare units) and golf course-oriented residential dwelling units at the Los Coyotes Country Club. The measure also has provisions that allow additional recreational uses at the Los Coyotes Country Club, including spa and other golf-related amenities. There are approximately 460 acres of land city-wide that are designated Open Space on the General Plan Land Use Map and are potentially affected by the Initiative (Attachment 1) as follows: Properties Potentially Regulated by Initiative Description Approximate Land Area Los Coyotes Country Club ~150 acres City of Buena Park City Parks ~90 acres Ralph B Clark Regional Park (County of ~45 acres Orange) Southern California Edison Right of Way ~100 acres Orange County and City Flood Control ~75 acres Channels, OCTA and Miscellaneous Properties Item 05 The Initiative requires the City to amend the Buena Park General Plan and all ordinances, policies and implementation programs and policies necessary to bring the General Plan and the zoning ordinance into consistency with the measure. Although the initiative did not provide for specific amendments to the City Zoning Ordinance, it is assumed that Division 6 - Open Space Zones (BPCC et seq) will need to be amended to delete all references to residential, commercial or industrial uses or, alternatively, note that all Initiative-regulated uses will require a vote of the people before final approval. The City has two open space zoning designations: OS (Open Space) and OR (Recreational Open Space). The stated purpose of the Open Space zones is to implement the goals, objectives, and land use designations of the General Plan. The following is a description of the two open space zones from the Zoning Ordinance: OS, Open Space Zone. To provide for the preservation of open space areas, including transportation and utility right-of-way corridors, which contribute to the quality of the community environment by remaining open in character and not intensively used for residential, commercial, industrial or recreational activities. OR, Recreational Open Space Zone. To provide for recreational activities located in or using substantial open space. Both Open Space zones currently allow or conditionally allow via a conditional use permit various uses as indicated in Table (Attachment 2). Although residential uses are mentioned in Open Space zones under general development standards, they are not specifically listed as allowed uses in the Use Table. However, commercial uses are allowed or conditionally allowed in both Open Space zones including restaurants, miniature golf courses, theme recreational parks, race tracks, dancehalls and entertainment and horticultural nurseries. City Council Meeting of February 10, PM Page 245

246 Item 05 Page 3 AGENDA REPORT TO CITY COUNCIL Meeting Date: February 10, 2015 Subject: SPECIAL REPORT PURSUANT TO ELECTION CODE SECTION 9212 ON THE BUENA PARK OPEN SPACE AND PARK PRESERVATION INITIATIVE Industrial-type uses that are allowed or conditionally allowed are maintenance facilities, electrical substations and other public utility facilities. Although residential uses in the Open Space zones are clearly regulated by the Initiative, it is less clear which type of commercial and industrial uses and structures may or may not be allowed under the Initiative without a public vote. For example, staff believes that general park and recreational-related uses and structures such as parking areas, restroom facilities, sports backstops, and picnic shelters would be allowed under the Initiative. Staff is less certain about the Initiative s impacts in restricting commercial structures currently allowed in the Open Space zones such as food concession buildings, horticultural-type buildings (greenhouses), community centers or special purpose buildings like museums or libraries. Staff has notified the County of Orange Chief Operating Officer and Southern California Edison personnel of the Initiative but there is uncertainty about which provisions of the Initiative are applicable to their properties. Staff is also not certain about the Initiative s effect on commercial leases on Open Space designated property. For example, the greenbelt parcel at the southwest corner of Stanton Avenue and Pinchot Court is designated in the General Plan as Open Space. The City Council previously approved a commercial lease (now since expired) of that property with the adjacent property owners for auto sales. The City and other Open Space property owners also lease Open Space-designated properties for cellular telephone transmission towers. If the Initiative is adopted or approved certain commercial leases of Open Space designated properties, such as this parcel, may also require a vote of the people. The Initiative also contains provisions that no land currently designated as Open Space be designated to any other land use without a vote at a General Municipal Election. The City has previously endeavored to expand park and recreation lands by conducting property exchanges such as exchanging 5.2-acre Larwin Park for the larger 9.53-acre Dickerson Elementary School. If the Initiative is adopted or approved, any future property exchanges may require a vote of the people. The August 2014 Notice of Intention to Circulate Petition identifies one of the reasons for the Initiative is to require voter approval of the proposed condominiums at the Los Coyotes Country Club. The Los Coyotes Country Club Development Plan (LCCC Plan) application currently includes a zoning text amendment, a tentative tract map and a Development Agreement for development of 125 condominium units, a 10,000 sq.ft. club house expansion and miscellaneous golf course improvements. The LCCC Plan as proposed requires review by the Planning Commission and the City Council. If the Initiative is adopted by the Council or by a vote of the people, the LCCC Plan application may continue through the entitlement/public hearing process unless the application is withdrawn or deferred by the applicant. It is possible that the LCCC Plan application may be considered by the City Council prior to the certification of any Special Election called for the Initiative. The Initiative contains language retroactively applying its provisions to any matters considered after the date the Notice of Intent to Circulate the Initiative was submitted to the City (August 14, 2014). If the retroactive provisions of the Initiative are valid and all or any portion of the LCCC Plan becomes subject to the Initiative, final approval of the of the LCCC Plan may require a vote of the people at the next General Municipal Election (currently scheduled for November 2016). City Council Meeting of February 10, PM Page 246

247 Page 4 AGENDA REPORT TO CITY COUNCIL Meeting Date: February 10, 2015 Subject: SPECIAL REPORT PURSUANT TO ELECTION CODE SECTION 9212 ON THE BUENA PARK OPEN SPACE AND PARK PRESERVATION INITIATIVE The overall city-wide fiscal and economic impacts of the Initiative have not been determined. However a fiscal and economic analysis of the LCCC Plan was prepared by the economist Stan Hoffman and Associates under contract by the applicant and submitted to the City (Attachment 4). The study indicates that ongoing net revenues to the City from the proposed LCCC Plan would be approximately $69,000 per year and would generate approximately $1.2 million in onetime Park-in-Lieu fees and $69,000 in one time traffic impact fees. The study also concluded that the LCCC Development Plan would generate approximately $92.6 million in direct, indirect and induced economic benefits to the local economy. BUDGET IMPACT: There are no budget impacts from this report Item 05 Prepared by: Joel W. Rosen, AICP, Director of Community Development Approved by: Jim Vanderpool, City Manager Presented by: Joel W. Rosen, AICP, Director of Community Development ATTACHMENTS: 1) Buena Park Open Space and Park Preservation Initiative 2) BPMC Uses Permitted 3) Buena Park Open Space and Recreational Open Space Map 4) Fiscal and Economic Impact Study City Council Meeting of February 10, PM Page 247

248 Item 05 City Council Meeting of February 10, PM Page 248

249 Item 05 City Council Meeting of February 10, PM Page 249

250 Item 05 City Council Meeting of February 10, PM Page 250

251 Item 05 City Council Meeting of February 10, PM Page 251

252 Item 05 City Council Meeting of February 10, PM Page 252

253 Item 05 City Council Meeting of February 10, PM Page 253

254 Item 05 City Council Meeting of February 10, PM Page 254

255 Item 05 City Council Meeting of February 10, PM Page 255

256 Item 05 City Council Meeting of February 10, PM Page 256

257 Uses Permitted. Page 1 of 3 05/28/2014 Item 05 Buena Park Municipal Code Up Previous Next Main Search Print No Frames Title 19 ZONING Division 6 Open Space Zones Chapter Uses Uses Permitted. A. Land, buildings, and other facilities shall be designed, developed, and used only for those activities indicated for the various zones by Table , entitled Uses Permitted. The symbols shown in this table have the following meanings: Symbol P Meaning Automatically permitted use. Incidental use use permitted only if incidental to another primary use on the same site. If incidental to a use authorized by conditional use permit, such I incidental use is permitted only if included within the terms of the conditional use permit. Conditional use use eligible for consideration under the conditional use C procedure (Section ) and permitted only if a conditional use permit is approved, subject to the specific conditions of such permit. Conditional use use eligible for consideration under the conditional use Ci procedure (Section ) and permitted only if a conditional use permit is approved, subject to the specific conditions of such permit. Automatically permitted use, except such use is subject to a conditional use permit Pc when located within three hundred thirty feet of a residential zone. Automatically permitted use, except such use is subject to a conditional use permit Pc* when located within six hundred feet of a residential zone. Incidental or conditional use automatically permitted as an incidental use, when IC the primary use is automatically permitted, or eligible for consideration as a primary use under the conditional use procedure. T Temporary use permitted if approved in accordance with Title 19, Division 10. City Council Meeting of February 10, PM Page 257

258 Uses Permitted. Page 2 of 3 05/28/2014 Item 05 Table USES PERMITTED OPEN SPACE ZONES Open Space Zones Uses OS OR Public Service Uses Public Assembly: (See also Recreation) Theater, indoor. C Theater, open air. C Education: Educational institution. P Recreation: (see also Commercial Uses Commercial Recreation) Batting cages. C Public park, public playground, public recreational area, public landscaped open space, public-owned historical site or feature. P P Private recreation facility. C Community recreation center. P Golf course. P Golf driving range. P Miniature golf. C Picnic area, fishing lake, boating lagoon. P P Theme recreational park. C Race track, rodeo. C Skateboard park. C Tennis courts or club, indoor only. C With outdoor courts. C Raquetball, handball, swimming, gym, athletic club, indoor only. P With outdoor area. P Recreation Accessory Uses: Parking, self-operated. P P Parking, concession. C C Clubhouse, meeting room, game room, gymnasium, sauna, health center. P Restaurant, sale of food or refreshments, with no onsale liquor. C With on-sale liquor. C Commercial uses, incidental to public recreational facilities: Pro shop, concession stand, etc. C Gazebo, information center, restrooms. I I Greenhouse. C P Aviary. C City Council Meeting of February 10, PM Page 258

259 Uses Permitted. Page 3 of 3 05/28/2014 Item 05 Maintenance facilities. C C Above ground fuel storage tanks. C Natural Resource Development: Exploration and development. C C Utilities and Communications (4): Flood control channel and facilities, utility corridor. P P Other public utility facilities or structures, including electral substations and cellular telephone facilities. C C Aviation navigational aids. C C Transportation: Parking lot. C C Other Public Services and Facilties: Non-City-owned public facilities. C P Commercial Uses Commercial Recreation : (See also Public Service Use Recreation) Entertainment. C Dancehall or other establishment with public dancing. C Agricultural Uses Horticultural production, plant nursery (no sales). P P Horticultural production, plant nursery (with sales). (1) C Temporary Uses Temporary uses, as provided in Title 19, Division 10. T T On-site construction facilities. (2) P P On-site real estate sales office. (3) P P Notes: 1. Special requirements apply. See Section Offices, storage, activities, and facilities directly pertaining to construction for a permitted use on the same site provided construction is not suspended for more than 30 consecutive days. 3. Temporary real estate sales office, only for sales or leasing of new subdivision and for not more than one year. 4. See Division 12 in Zoning Ordinance. B. Those uses listed as accessory uses in the uses permitted table are subject to the definition of accessory use in Section as well as the meanings of the indicated symbols in the table. (Ord , 1997) City Council Meeting of February 10, PM Page 259

260 Item 05 Rosecrans Ave Open Space and Recreational Open Space Map Legend City Border Freeways Major Streets Recreational Open Space Open Space ³ Beach Blvd Malvern Ave Valley View St Artesia Blvd Knott Ave 5 FWY Western Ave Stanton Ave Auto Center Dr Artesia Blvd Dale St Orangethorpe Ave Orangethorpe Ave 5 FWY 91 FWY 91 FWY Orangethorpe Ave La Palma Ave La Palma Ave La Palma Ave Lincoln Ave Lincoln Ave Lincoln Ave Walker St Knott Ave Western Ave Stanton Ave Dale St Beach Blvd Magnolia Ave Crescent Ave Crescent Ave Orange Ave Ball Rd Valley View St Cerritos Ave Knott Ave 6, Total Area Total Acres (OS) Total Acres (OR) City Council Meeting of February 10, PM Page 260 Document Path: S:\Norm\For Planning\OS-OR Maps for Joel\OS-OR Maps.mxd

261 Item 05 Los Coyotes Country Club Development Plan Fiscal and Economic Analysis City of Buena Park Prepared for: McAuley LCX Corporation 8888 Los Coyotes Drive Buena Park, CA Attn: Alan McAuley, President Submitted to: City of Buena Park Department of Community Development 6650 Beach Boulevard P.O. Box 5009 Buena Park, CA Attn: Joel W. Rosen, AICP, Director February 3, 2015 SRHA Job # San Vicente Blvd. Suite 306 Los Angeles, California , fax City Council Meeting of February 10, PM Page 261

262 Item 05 CONTENTS Tables and Figures... ii EXECUTIVE SUMMARY... iii CHAPTER 1 INTRODUCTION Background Approach Organization of the Report... 3 CHAPTER 2 PROJECT DESCRIPTION Project Description Projected Property Tax Revenues after Buildout Sales and Use Tax... 9 CHAPTER 3 FISCAL AND ECONOMIC IMPACTS Recurring Fiscal Impacts Estimated Major One-Time Development Impact Fees Estimated Economic Impacts CHAPTER 4 FISCAL ASSUMPTIONS City Socioeconomic Assumptions Revenue Assumptions Cost Assumptions APPENDIX A DETAILED ECONOMIC IMPACTS APPENDIX B FISCAL ASSUMPTIONS SUPPORTING TABLES APPENDIX C PROJECT CONTACTS AND REFERENCES Stanley R. Hoffman Associates, Inc. i Los Coyotes Country Club Development Plan City Council Meeting of February 10, PM Page 262 February 3, 2015 Fiscal and Economic Analysis, City of Buena Park

263 Item 05 TABLES 1 Summary of Development after Buildout... iv 2 Summary of Projected Recurring Annual Fiscal Impacts after Buildout... iv 3 Estimated Major One-Time Development Impact Fees... vi 4 Estimated Project Construction Costs... viii 5 Estimated Economic Impacts... viii 2-1 Development Description after Buildout Projected Property Tax Revenues after Buildout Estimated Current Assessed Valuation: Fiscal Year Estimated Annual Recurring Sales and Use Tax after Buildout Summary of Projected Recurring Annual Fiscal Impacts after Buildout Detailed Projected Recurring Annual Fiscal Impacts after Buildout Estimated Major One-Time City and School Development Impact Fees Estimated Project Construction Costs Estimated Economic Impacts Summary of City Socioeconomic Assumptions Summary of Recurring Revenue Factors Summary of Recurring General Fund Cost Factors Calculation of City General Government Overhead Rate...26 A-1 Detailed Employment Impacts by Industry...29 A-2 Detailed Labor Income Impacts by Industry...30 A-3 Detailed Other Expenditures by Industry...31 A-4 Detailed Total Output Impacts by Industry...32 B-1 U.S. Census 2011 Live/Work Data, City of Buena Park...33 B-2 General Fund Revenues, Fiscal Year B-3 Tax Rate Allocations: Los Coyotes Country Club Project Site...36 B-4 Estimated Increase in Vehicle License Fee (VLF) Property Tax Factor...37 B-5 Calculation of Use Tax Factor...38 B-6 Estimated Residential Turnover Rate...38 B-7 General Fund Other Charges for Current Services, Fiscal Year B-8 Estimation of Net Community Development Costs...40 FIGURES 1-1 Los Coyotes Country Club Location Los Coyotes Country Club Development Plan...5 Stanley R. Hoffman Associates, Inc. ii Los Coyotes Country Club Development Plan City Council Meeting of February 10, PM Page 263 February 3, 2015 Fiscal and Economic Analysis, City of Buena Park

264 Item 05 EXECUTIVE SUMMARY The executive summary presents the projected recurring fiscal impacts, estimated major one-time City and school district development impact fees and projected economic impacts for the proposed Los Coyotes Country Club Development Plan in Buena Park. The fiscal impact analysis projects annual recurring revenues and costs to the City s General Fund and recurring revenues to the City s Gas Tax Fund after buildout of the development plan. Estimated major one-time City development impact fees include traffic impact fees and park impact fees. Projected economic impacts include jobs, labor compensation, output from temporary construction spending and ongoing employment related to the expansion of the clubhouse facilities. All impacts are projected in constant 2015 dollars, with no adjustment for future inflation. Project Description The Los Coyotes Country Club is located north of Malvern Avenue, south of Rosecrans Avenue and east of Beach Boulevard in the in northeastern area of the City of Buena Park. As shown in Table 1, the Los Coyotes Country Club Development Plan includes 21.8 acres and proposes 125 residential units. Based on the average persons per household of 2.7 from the project s Draft Environmental Impact Report, population is projected at 338 for the project after buildout. Other plan improvements include 10,000 square feet of additional clubhouse square feet, entry landscaping, improvements to the entry guard house and improvements to the driving range. Accounting for the existing office employment that will be relocated to the new office space, net new office employment is estimated at 8. Based on valuation provided by the project applicant, new valuation for the residential units and clubhouse is estimated at about $103.0 million after buildout. Projected Recurring Fiscal Impacts General Fund. As shown in Panel A of Table 2, a recurring annual General Fund surplus of $62,160 is projected to the City for the Los Coyotes Country Club Development Plan after buildout. Detailed fiscal projections are presented in Chapter 3 of this report. These detailed projections indicate that projected property tax, property tax in lieu of vehicle license fees (VLF) and off-site sales and use tax are the largest projected recurring revenues after buildout. The largest projected recurring costs after buildout of the project are police, fire, public works and community services. Stanley R. Hoffman Associates, Inc. iii Los Coyotes Country Club Development Plan City Council Meeting of February 10, PM Page 264 February 3, 2015 Fiscal and Economic Analysis, City of Buena Park

265 Item 05 Table 1 Summary of Development after Buildout Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park 1 Summary of Development after Buildout Development Category Buildout 1 Project Acres 21.8 New Residential Units 125 New Population (@ 2.7 per unit) 338 New Clubhouse Square Feet 10,000 New Office Employment 8 New Valuation $103,000,000 Note: 1. The development description is based on the project's Draft Environmental Impact Report (DEIR) and information from the project applicant. While not included in this table, the proposed project also includes improvements to entry landscaping, the guard house and the driving range. Sources: Stanley R. Hoffman Associates, Inc. McAuley LCX Corporation, Project Applicant City of Buena Park, Draft Environmental Impact Report (DEIR) Los Coyotes County Club Development Plan, September 2014 State of California, Department of Finance, E-5 Population and Housing Estimates for Cities, Counties and the State, , Sacramento, California, May 2014 Table 2 Summary of Recurring Annual Fiscal Impacts after Buildout Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 Dollars) 2 Summary of Projected Recurring Annual Fiscal Impacts after Buildout Category Buildout 1 A. CITY GENERAL FUND Annual Recurring Revenues $229,870 Annual Recurring Costs $167,710 Net Annual Surplus $62,160 Revenue/Cost Ratio 1.37 B. CITY GAS TAX FUND 2 State Gasoline Tax $8,620 Note: 1. Projected recurring impacts are rounded to the nearest tens. 2. State gasoline taxes are earmarked for street related expenditures. Sources: Stanley R. Hoffman Associates, Inc. City of Buena Park, Adopted Budget Fiscal Years and Stanley R. Hoffman Associates, Inc. iv Los Coyotes Country Club Development Plan City Council Meeting of February 10, PM Page 265 February 3, 2015 Fiscal and Economic Analysis, City of Buena Park

266 Item 05 City Gas Tax Fund. Recurring annual state gasoline tax to the City Gas Tax Fund is projected at $8,620 for the Los Coyotes Country Club Development Plan after buildout, as shown in Panel B of Table 2. These state gasoline revenues are earmarked for road-related expenditures. Major One-Time City and School Development Impact Fees Major one-time development impact fees are estimated at about $2.24 million for the proposed Los Coyotes Country Club Development Plan, as summarized in Table 3. The calculation of the fees is presented in Chapter 3 of the report. Major City Development Impact Fees. Based on discussion with City Planning staff, major one-time City development impact fees for the proposed Los Coyotes Country Club Development Plan include traffic impact fees and park and recreation dedication fees. As shown in Panel A of Table 3, total City development impact fees are estimated at about $1.34 million. These one-time fees are expected to cover a portion of the project s impacts on citywide services and off-site public infrastructure. City planning and engineering processing fees related to one-time staff costs are not included as development impact fees. Traffic Impact Fees. As shown in Table 3, traffic impacts for the proposed Los Coyotes Country Club Development Plan are estimated at $68,724. Based on the City fee schedule, the traffic impact fee for the area in which the project is located is $207 per peak P.M. trip. The traffic study prepared for the project s Draft Environmental Impact Report (DEIR) estimated peak P.M. trips for the project at 332. Therefore, total traffic impact fees are estimated at $68,724 ($207 times 332). Park and Recreation Dedication Fees. Buena Park Municipal Code requires land dedication, payment of fees or a combination of both for park or recreational purposes as a condition of the approval of a residential subdivision. The required land dedication is based on a minimum of three (3) acres per 1,000 population in the subdivision. Based on the estimated project population of 338, the amount of required parks is about 1.01 acres. Based on an estimated land value of $1.25 million provided by the project applicant, park fees are estimated at about $1.27 million. These fees may change based on review by City staff. School Development Impact Fees. The proposed Los Coyotes Country Club Development Plan is located in the Buena Park School District and the Fullerton Joint Union High School District. Based on discussion with school staff, development impact fees are collected at $3.36 per residential square Stanley R. Hoffman Associates, Inc. v Los Coyotes Country Club Development Plan City Council Meeting of February 10, PM Page 266 February 3, 2015 Fiscal and Economic Analysis, City of Buena Park

267 Item 05 Table 3 Estimated Major One-Time Development Impact Fees 1 Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 Dollars) 3 Estimated Major One-Time Development Impact Fees Fee Category Amount A. City of Buena Park Development Impact Fees 2 Traffic Impact Fees 3 $68,724 Park and Recreation Impact Fees 4 $1,267,500 Total City One-Time Development Impact Fees $1,336,224 B. Fullerton Joint Union High School District 5 $908,400 C. Total Development Impact Fees City of Buena Park $1,336,224 Fullerton Joint Union High School District $908,400 Total Development Impact Fees $2,244,624 Note: 1. The calculation of one-time fees is presented in Chapter 3 of the report. 2. Based on discussion with Planning staff, the major one-time City development impact fees include traffic impact fees and park and recreation dedication fees. City processing fees for one-time staff costs related to project review are not included as part of the development impact fees. 3. Traffic impact fees are estimated based on the City fee schedule and the P.M. peak hour trips generated by the project, as reported in the project DEIR. 4. Park impact fees are estimated based on a land value of $1.25 million per acre, as provided by the. project applicant. Estimated fees may change based on review by City staff. 5. Based on discussion with school district staff, the Fullerton Joint Union High School District collects the developer impact fees and the fees are split 66.67%/33.33% between the Buena Park School District and the Fullerton Joint Union High School District, respectively. Sources: Stanley R. Hoffman Associates, Inc. McAuley LCX Corporation, Project Applicant Buena Park Planning Department and Municipal Code Buena Park School District Fullerton Joint Union High School District foot and $0.54 per commercial square foot by the Fullerton Joint Union High School District and two-thirds of the collected fees are allocated to the Buena Park School District. Total school impact fees for the proposed project are estimated at $908,400, as shown in Panel B of Table 3. Stanley R. Hoffman Associates, Inc. vi Los Coyotes Country Club Development Plan City Council Meeting of February 10, PM Page 267 February 3, 2015 Fiscal and Economic Analysis, City of Buena Park

268 Item 05 Estimated Economic Impacts In addition to the estimated 8 permanent jobs for the Los Coyotes Country Club Development Plan, the construction process will generate temporary economic impacts in terms of new construction jobs, supporting industry jobs, revenues from both construction-related expenditures and revenues from worker-related expenditures. The economic impacts from the proposed project are estimated utilizing the IMPLAN input-output model. Based on the estimated construction costs for the proposed development, the IMPLAN model uses the Orange County data set to measure the proposed project s impacts on local supporting industries and households. The IMPLAN model uses backward linkages to track the industries which provide the supplies and services needed for the construction of the proposed project. The following three basic types of economic effects are created by proposed project: Direct Effect. These impacts represent the initial construction expenditures, or production, for the development plan. Indirect Effect. Next, the effects of local inter-industry spending for goods and services to support the construction project are estimated. Induced Effect. Finally, this is a measure of consumer spending based on the wages earned by both direct and indirect employment related to the construction project. As shown in Table 4, project construction costs are estimated at about $54.8 million, and include residential, clubhouse, driving range and infrastructure costs. The economic impacts for these improvements are presented in Table 5. A total of about 536 direct, indirect, and induced jobs are estimated for construction of the Los Coyotes Country Club Development Plan. The total output generated by the proposed project is about $92.6 million. This output includes an estimated $43.0 million of labor income and an estimated $49.6 million of other expenditures. Stanley R. Hoffman Associates, Inc. vii Los Coyotes Country Club Development Plan City Council Meeting of February 10, PM Page 268 February 3, 2015 Fiscal and Economic Analysis, City of Buena Park

269 Item 05 Table 4 Estimated Project Construction Costs Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 Dollars) 4 Estimated Project Construction Costs Category Amount Residential $38,359,797 Clubhouse Addition $3,000,000 Driving Range and Other Amenities $4,255,593 Infrastructure $9,151,028 Estimated Total Project Construction Costs $54,766,418 Sources: Stanley R. Hoffman Associates, Inc. McAuley LCX Corporation, Project Applicant Table 5 Summary of Estimated Economic Impacts Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 Dollars) 5 Estimated Economic Impacts Economic Impacts Employment Labor Non-Labor Total Impact Type Generated Income Spending Output Direct Effect $27,454,211 $27,312,207 $54,766,418 Indirect Effect $7,753,028 $9,898,908 $17,651,936 Induced Effect $7,795,119 $12,411,020 $20,206,139 Total Effect $43,002,358 $49,622,135 $92,624,493 Note: 1. The detailed impacts by industry are included in Appendix A. Sources: Stanley R. Hoffman Associates, Inc. IMPLAN Group, LLC, IMPLAN System (data and software), Copyright 2013 Stanley R. Hoffman Associates, Inc. viii Los Coyotes Country Club Development Plan City Council Meeting of February 10, PM Page 269 February 3, 2015 Fiscal and Economic Analysis, City of Buena Park

270 Item 05 CHAPTER 1 INTRODUCTION The projected recurring fiscal impacts, estimated major one-time City development impact fees, estimated school district development impact fees and projected economic impacts for the proposed Los Coyotes Country Club Development Plan in Buena Park are presented in this report. The fiscal impact analysis projects annual recurring revenues and costs to the City s General Fund and recurring revenues to the City s Gas Tax Fund after buildout of the development plan. Estimated major one-time City development fees include traffic impact fees and park and recreation facilities dedication fees. Projected economic impacts include jobs and spending, including labor income, generated by construction of the project. All impacts are projected in constant 2015 dollars, with no adjustment for future inflation. 1.1 Background The Los Coyotes Country Club is located north of Malvern Avenue, south of Rosecrans Avenue and east of Beach Boulevard in the in northeastern area of the City, as shown in Figure 1-1. The Los Coyotes Country Club Development Plan includes 125 residential units; 10,000 square feet of gathering/event space, private meeting space and country club management space for the top of the Clubhouse; remedial grading and enhancements to the golf practice area; and landscape improvements at the entry to the Country Club. 1.2 Approach The following assumptions are used in the preparation of the Los Coyotes Country Club Development Plan fiscal and economic analysis: City revenue and expenditure information is from the City s Adopted Budget, Fiscal Years and Revenue and cost factors are calculated based on City budget information, the January 1, 2014, City population estimate from the California Department of Finance (DOF), the current employment estimate from the Southern California Association of Governments (SCAG) Adopted RTP 2012 projections and the estimated daily visitors provided by the City. An estimate of the non-resident employment in the City of Buena Park was developed from the U.S. Census. Major one-time City development impact fees are based on discussion with City Planning staff, current City fee schedules and the City Municipal Code School development impact fees are based on discussions with Buena Park School District staff and Fullerton Joint Union High School District staff. Land use information and project valuation assumptions are based on documents and data from the project applicant, McAuley LCX Corporation. Stanley R. Hoffman Associates, Inc. 1 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 270

271 Item Los Coyotes Country Club Location Figure 1-1 Project Site Stanley R. Hoffman Associates, Inc. 2 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 271

272 Item 05 Property tax revenue projections are based on an average of property tax allocations for the tax rate area (TRA) in which the project is located. The TRA allocations are from the Orange County Auditor-Controller records. Economic impacts are estimated utilizing the IMPLAN Group, LLC, IMPLAN System (data and software). Where case study analysis is indicated, fiscal factors are based on discussions with the appropriate City staff. The fiscal and economic analysis projects impacts at buildout of the proposed project in constant 2015 dollars, with no adjustment for future inflation. 1.3 Organization of the Report Chapter 2 contains the development description, projected property tax, and projected off-site sales and use tax for the proposed projects. Chapter 3 presents the fiscal analysis, estimated major onetime development impact fees, and the economic analysis for the proposed Los Coyotes Country Club Development Plan. The revenue and cost assumptions used in this fiscal analysis are described in Chapter 4. The detailed industry impacts for the economic analysis are shown in Appendix A. Appendix B provides the supporting tables for the fiscal assumptions included in Chapter 4. Finally, the project contacts and references for this analysis are listed in Appendix C. Stanley R. Hoffman Associates, Inc. 3 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 272

273 Item 05 CHAPTER 2 PROJECT DESCRIPTION The Los Coyotes Country Club Development Plan includes residential units; gathering/event space, private meeting space and country club management space for the top of the Clubhouse; remedial grading and enhancements to the golf practice area; and guard house and landscape improvements at the entry to the Country Club. 2.1 Project Description Project Acres The proposed Los Coyotes Country Club Development Plan is divided into the following four development zones across the 21.8 acre site, as shown in Figure 2-1 and Panel A of Table 2-1. Zone A. This area includes 7.9 aces and proposes the development of 125 residential units in five, four-story buildings (three levels of residential units over ground level parking). The new residential units will replace the existing vacant single-story administration offices, former swimming pool, and six tennis courts. The six existing tennis courts will be removed and two new lighted tennis courts will be built in the east end of Zone A. Zone B. Landscape and hardscape improvements on 1.2 acres to the Los Coyotes Country Club entry, including improvements/upgrades to the entry guard house, are included in this zone. Zone C. This zone includes 6.8 acres and includes the development of 10,000 square feet atop the existing clubhouse. The new space will consist of 5,000 square feet of gathering/event space, 1,000 square feet of private meeting space, and 4,000 square feet of country club management office space. Zone D. The 5.9-acre practice area at the southeast area of the Los Coyotes Country Club is included in this zone. Minor grading to correct the existing variation in the driving range topography is planned for Zone D. Dirt removed from the remedial grading in Zone D will be hauled and used for fill for the development of the residential units in Zone A. Additional improvements in Zone D include paving the dirt golf cart path and replacing the chipping area with a green and sand trap. Units and Population As shown in Panel B of Table 2-1, population for the proposed 125 residential units is estimated at 338 based on an average household size of 2.7 persons per household as used in the project s Draft Environmental Impact Report (DEIR). Stanley R. Hoffman Associates, Inc. 4 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 273

274 Item Los Coyotes Country Club Development Plan Figure 2-1 Los Coyotes Country Club Development Plan Stanley R. Hoffman Associates, Inc. 5 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 274

275 Item 05 Table 2-1 Development Description after Buildout Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park 2-1 Development Description after Buildout Category Buildout A. PROJECT ACRES 1 Zone A - Residential Acres 7.9 Zone B - Landscape Amenity 1.2 Zone C - Clubhouse Improvements 6.8 Zone D - Practice Area Enhancements 5.9 Total Project Acres 21.8 B. RESIDENTIAL UNITS AND POPULATION Residential Condominiums 125 Population (@ 2.7 per unit) C. NEW CLUBHOUSE SQUARE FEET AND EMPLOYMENT New Clubhouse Square Feet Gathering/Event Space 5,000 Private Meeting Space 1,000 Club Management Office Space 4,000 Total New Clubhouse Square Feet 10,000 New Employment New Club Management Office Space 4,000 minus Existing Office Space 1,500 Net New Office Space 3 2,500 divided by Square Feet per Office Employee 300 equals New Office Employment 4 8 D. SERVICE POPULATION Estimated Population 338 plus New Office Employment Weighted at 50 Percent 4 Service Population 342 Note: 1. All internal streets and landscaping that will be privately maintained. As presented in the project's DEIR cited below, the traffic study prepared by Stantec Consulting Services states that the development plan will not have a significant impact on off-site streets and intersections and does not identify any required off-site improvements. 2. Population is projected at an average household size of 2.7 persons per household based on the project's DEIR, as cited below. Estimated project population is rounded to the nearest whole number. 3. Net new office space is assumed at 2,500 square feet based on the traffic study prepared for the project. 4. Estimated new office employment is rounded to the nearest whole number. Sources: Stanley R. Hoffman Associates, Inc. McAuley LCX Corporation City of Buena Park, Draft Environmental Impact Report (DEIR) Los Coyotes County Club Development Plan, September 2014 State of California, Department of Finance, E-5 Population and Housing Estimates for Cities, Counties and the State, , Sacramento, California, May 2014 Stanley R. Hoffman Associates, Inc. 6 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 275

276 Item 05 Square Feet and Employment Clubhouse improvements include 10,000 square feet with 4,000 of the new space designated as new office space, as shown in Panel C of Table 2-1. As presented in the traffic study in the project s DEIR, this new office space replaces 1,500 square feet of existing office space, resulting in a new increase of 2,500 square feet for office use. Assuming 300 square feet per employee, 8 new permanent office employees are estimated for the project. Service Population Certain revenues and costs that are impacted by both population and employment are allocated on a service population basis. Service population includes population plus employment weighted at 50 percent to account for the estimated less frequent use of City services by employment. As shown in Panel D of Table 2-1, service population for the proposed project is estimated at 342. This estimate includes the projected project population of 338 plus the weighted employment of 4 (50 percent of the estimated new 8 office employees). 2.2 Projected Property Tax Revenues after Buildout Table 2-2 presents the projected net new valuation for the project, the projected property tax to the City General Fund and the projected property tax in lieu of vehicle license fees (VLF) to the City for the Los Coyotes Country Club Development Plan after buildout. Net New Assessed Valuation Net new assessed valuation is estimated at about $84.00 million after buildout of the Los Coyotes Country Club Development Plan, as shown in Panel A of Table 2-2. New valuation is estimated at $ million based on average values per unit and per clubhouse square foot provided by the project applicant. When the estimated existing valuation of about $18.99 million, based on the Fiscal Year property tax bills as shown in Table 2-3, is subtracted from the estimated new valuation of $ million, net new valuation for the project is estimated at $84.00 million. Projected Annual General Fund Property Tax The one percent property tax increment after buildout of the Los Coyotes Country Club Development Plan is projected at about $840,075, as shown in Panel B of Table 2-2. Based on the projected property tax increment, the City General Fund is projected to receive about $100,930 annually in net property tax revenues after buildout. Property tax to the General Fund is projected at percent of the basic one percent property tax levy, which is the average allocation to the City General Fund for the tax rate area (TRA) in which the project site is located. Stanley R. Hoffman Associates, Inc. 7 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 276

277 Item 05 Table 2-2 Projected Property Tax Revenues after Buildout Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 Dollars) 2-2 Projected Property Tax Revenues after Buildout Category Buildout A. PROJECTED NET NEW VALUATION AFTER BUILDOUT New Residential New Residential Units 125 times Average Value per Unit 1 $800,000 equals New Residential Valuation after Buildout $100,000,000 Clubhouse Improvements Clubhouse Improvement Square Feet 10,000 times Average Value per Square Foot 1 $300 equals New Clubhouse Valuation after Buildout $3,000,000 Total New Valuation after Buildout New Residential Valuation after Buildout $100,000,000 New Clubhouse Valuation after Buildout $3,000,000 Total New Valuation after Buildout $103,000,000 minus Existing Valuation $18,992,485 equals Total Net New Valuation after Buildout $84,007,515 B. PROJECTED ANNUAL PROPERTY TAX TO THE CITY AFTER BUILDOUT Total Net New Valuation after Buildout $84,007,515 times Basic 1% Property Tax Levy 1% equals One Percent Property Tax $840,075 times City of Buena Park Property Tax Allocation 12.01% equals Projected Annual Property Tax to City General Fund after Buildout $100,930 C. PROJECTED ANNUAL PROPERTY TAX IN LIEU VLF AFTER BUILDOUT Total Net New Valuation after Buildout $84,007,515 divided by One Million $1,000,000 equals Total Net New Valuation after Buildout in Millions $84.01 times Property Tax in Lieu VLF per $1,000,000 Assessed Valuation $496 equals Projected Annual Property Tax in Lieu VLF to City General Fund after Buildout $41,630 Note: 1. Values for the proposed new homes and clubhouse improvements are provided by the project applicant, McAuley LCX Corporation. Sources: Stanley R. Hoffman Associates, Inc. McAuley LCX Corporation, Project Applicant Stanley R. Hoffman Associates, Inc. 8 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 277

278 Item 05 Table 2-3 Estimated Current Assessed Valuation: Fiscal Year Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 dollars) 2-3 Estimated Current Assessed Valuation: Fiscal Year Assessor Assessed Valuation Parcel Improvements - Tax Rate Number Land Building Total Area $278,999 $0 $278, ,367,230 12,329,408 18,696, , , $6,663,077 $12,329,408 $18,992,485 Sources: Stanley R. Hoffman Associates, Inc. Orange County Treasurer-Tax Collector, Secured Property Tax Bills Projected Annual Property Tax in Lieu VLF Per State law, the City General Fund will also receive property tax in lieu of VLF based on the change in the City s gross assessed valuation of taxable property for new development. As shown in Panel C of Table 2-2, annual property tax in lieu of VLF for the Los Coyotes Country Club Development Plan is projected at $41,630 after buildout. Property tax in lieu of VLF in the City is projected to increase at $496 per million dollars of new assessed valuation (AV), as shown in Appendix Table B Sales and Use Tax The proposed Los Coyotes Country Club Development Plan will generate sales and use tax to the City for both the clubhouse annual retail sales and the retail sales captured in the City from the taxable retail purchases made by the new residents in the project. On-site Sales and Use Tax As shown in Panel A of Table 2-4, annual sales and use tax for the retail sales from the clubhouse expansion are projected at $5,570. This projection is based on annual taxable sales of $500,000 provided by the project applicant. At one percent of the estimated taxable retail sales, sales tax is projected at $5,000. At the City average use tax rate of 11.4 percent of sales tax, an additional $570 of use tax is projected. After buildout of the clubhouse improvements, total sales and use tax from on-site annual retail sales is projected at $5,570. Stanley R. Hoffman Associates, Inc. 9 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 278

279 Item 05 Table 2-4 Estimated Annual Recurring Sales and Use Tax after Buildout Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 Dollars) 2-4 Estimated Annual Recurring Sales and Use Tax after Buildout Category Buildout A. ON-SITE SALES AND USE TAX Clubhouse Event Food and Retail Annual Taxable Sales 1 $500,000 Estimated Annual On-Site Sales and Use Tax Sales 1.0% of Taxable Sales $5,000 Use 11.4% of Sales Tax $570 Estimated Annual On-Site Sales and Use Tax $5,570 B. OFF-SITE SALES AND USE TAX Estimated Annual Residential Valuation $100,000,000 Estimated Annual Household Income (household 25% of residential valuation) $25,000,000 Estimated Annual Household Retail Taxable Purchases (taxable 32% of household income) $8,000,000 Estimated Annual Off-site Taxable Sales Captured 2 50% of total household retail purchases) $4,000,000 Estimated Annual Off-Site Sales and Use Tax Sales 1.0% of Taxable Sales $40,000 Use 11.4% of Sales Tax $4,560 Estimated Annual Off-Site Sales and Use Tax $44,560 Note: 1. On-site retail taxable sales are provided by McAuley LCX Corporation. 2. At a 50 percent capture rate, retail taxable sales are estimated at $9,324 per capita for the new residents of the project. Citywide retail taxable sales are estimated at $20,086 per capita capita for the year Sources: Stanley R. Hoffman Associates Inc. McAuley LCX Corporation California Board of Equalization, Taxable Sales in 2012, Buena Park Off-site Sales and Use Tax Off-site retail sales and use tax from taxable purchases made by future residents of the proposed project is projected based on the resident s estimated household income and estimated taxable retail Stanley R. Hoffman Associates, Inc. 10 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 279

280 Item 05 purchases made in the City. Household income is estimated at about 25 percent of residential valuation. Based on the U.S. Bureau of Labor Statistic, Consumer Expenditure Survey, the fiscal analysis estimates that the project residents will generate total taxable retail purchases at about 32 percent of gross household income. The fiscal analysis assumes that 50 percent of the retail taxable purchases will be made in the City. As shown in Panel B of Table 2-4, estimated annual off-site retail sales and use tax from taxable purchases made by future Los Coyotes Country Club residents are projected at $44,560 after buildout. This estimate is based on total household income projected at about $25.0 million after buildout (or 25 percent of residential valuation). At 32 percent of household income, the projected retail taxable purchases made by the future residents of the Los Coyotes Country Club are projected at about $8.0 million after buildout. Assuming that 50 percent of the retail taxable purchases will be made in the City, retail taxable sales are estimated at about $4.0 million. At one percent of the estimated captured taxable sales of about $4.0 million, off-site sales tax is projected at $40,000. At the City average use tax rate of 11.4 percent of sales tax, an additional $4,560 of use tax is projected after buildout. Total annual off-site sales and use tax captured in the City by the future residents of the Los Coyotes Country Club is projected at $44,560 after buildout, as shown in Panel B of Table 2-4. Stanley R. Hoffman Associates, Inc. 11 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 280

281 Item 05 CHAPTER 3 FISCAL AND ECONOMIC IMPACTS This chapter presents the estimated fiscal and economic impacts of the proposed Los Coyotes Country Club Development Plan. These impacts include the projected annually recurring fiscal impacts to the City of Buena Park s General Fund and the Gas Tax Fund resulting from proposed project, the estimated short-term and indirect employment generated by the proposed plan and the estimated major one-time development fees for the proposed plan. The assumptions for the fiscal analysis are presented in Chapter Recurring Fiscal Impacts General Fund As shown in Panel A of Table 3-1, a recurring annual surplus of $62,160 is projected for the proposed plan after buildout, based on projected revenues of $229,870 and projected costs of $167,710. As shown in Table 3-2, projected property tax, off-site sales and use tax and property tax in lieu of vehicle license fees (VLF) are the largest projected recurring revenues and account for about 81 percent of total projected recurring revenues after buildout. The largest projected recurring costs are police, fire, public works and community services. These four costs account for about 87 percent of total recurring costs after buildout of Los Coyotes Country Club Development Plan. Table 3-1 Summary of Recurring Annual Fiscal Impacts after Buildout Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 Dollars) 3-1 Summary of Projected Recurring Annual Fiscal Impacts after Buildout Category Buildout 1 A. CITY GENERAL FUND Annual Recurring Revenues $229,870 Annual Recurring Costs $167,710 Net Annual Surplus $62,160 Revenue/Cost Ratio 1.37 B. CITY GAS TAX FUND 2 State Gasoline Tax $8,620 Note: 1. Projected recurring impacts are rounded to the nearest tens. 2. State gasoline taxes are earmarked for street related expenditures. Sources: Stanley R. Hoffman Associates, Inc. City of Buena Park, Adopted Budget Fiscal Years and Stanley R. Hoffman Associates, Inc. 12 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 281

282 Item 05 Table 3-2 Detailed Projected Recurring Annual Fiscal Impacts after Buildout Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 Dollars) 3-2 Detailed Projected Recurring Annual Fiscal Impacts after Buildout Buildout Percent of Category Amount 1 Buildout A. CITY GENERAL FUND Annual Recurring Revenues Property tax $100, % Property tax in-lieu of VLF 41, % On-site retail sales and use tax 5, % Off-site retail sales and use tax 44, % Real property transfer tax 2, % Franchise taxes 5, % Business license tax % Utility user fee 7, % Licenses and permits % Fines and forfeitures 2, % Refuse collection 9, % Parks and recreation revenue 3, % Paramedic subscriptions 3, % Paramedic charges 1, % Other service charges 1, % Rents and concessions % Gas Tax Fund transfer % Total Projected Recurring Revenues $229, % Annual Recurring Costs Community development 3, % Fire 28, % Police 69, % Recreation, parks and community services 22, % Public works 24, % Capital outlay and CIP % General government 19, % Total Projected Recurring Costs $167, % Net Annual Surplus $62,160 Revenue/Cost Ratio 1.37 B. CITY GAS TAX FUND 2 $8,620 Note: 1. Projected recurring impacts are rounded to the nearest tens. 2. State gasoline taxes are earmarked for street related expenditures. Sources: Stanley R. Hoffman Associates, Inc. City of Buena Park Stanley R. Hoffman Associates, Inc. 13 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 282

283 Item 05 City Gas Tax Fund Recurring annual state gasoline tax to the City Gas Tax Fund is projected at $8,620 for the proposed Los Coyotes Country Club Development Plan, as shown in Panel B of Table 3-1 and Table 3-2. These state gasoline revenues are earmarked for road-related City expenditures. 3.2 Estimated Major One-Time Development Impact Fees While the developer is responsible for constructing the facility and infrastructure improvements for the Los Coyotes Country Club Development Plan, the developer will also pay one-time development impact fees (DIF) to offset the additional public capital costs required of new development. As shown in Panel C of Table 3-3, total development impact fees for the proposed project are estimated at about $2.24 million. Major City Development Impact Fees Based on discussion with City Planning staff, major one-time City development impact fees for the proposed Los Coyotes Country Club Development Plan include traffic impact fees and park and recreation dedication fees. As shown in Panel A of Table 3-3, total City development impact fees are estimated at about $1.34 million. These one-time fees are expected to cover a portion of the project s impacts on citywide services and off-site public infrastructure. City planning and engineering processing fees covering one-time staff costs related to project review are not included as part of the development impact fee estimate. Traffic Impact Fees. Traffic impacts for the proposed Los Coyotes Country Club Development Plan are estimated at $68,724. Based on the City fee schedule, the traffic impact fee for the area in which the project is located is $207 per peak P.M. trip. The traffic study prepared for the project s Draft Environmental Impact Report (DEIR) estimated peak P.M. trips for the project at 332. Therefore, total traffic impact fees are estimated at $68,724 ($207 times 332). Park and Recreation Dedication Fees. Buena Park Municipal Code requires land dedication, payment of fees or a combination of both for park or recreational purposes as a condition of the approval of a residential subdivision. The required land dedication is based on a minimum of three (3) acres per 1,000 population in the subdivision. As shown in Table 3-3, based on the estimated project population of 338, the amount of required park acres is about Based on an estimated land value of $1.25 million per acre provided by the project applicant, park fees are estimated at about $1.27 million. These fees may change based on review by City staff. Stanley R. Hoffman Associates, Inc. 14 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 283

284 Item 05 Table 3-3 Estimated Major One-Time City and School Development Impact Fees Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 Dollars) 3-3 Estimated Major One-Time City and School Development Impact Fees A. City of Buena Park 1 Fee Category Amount Traffic Impact Fees 2 Estimated P.M. Peak Hour Trips Weekdays 160 Saturdays 172 Total P.M. Peak Hour Trips 332 times Traffic Impact Fee per P.M. Peak Hour Trip $207 equals Estimated Traffic Impact Fees $68,724 Park and Recreational Facilities Dedications Fees 3 Estimated Park Acres Estimated Project Population 338 times Park Acres per 1,000 Population equals Estimated Park Acres 1.01 times Fair Market Value of Parkland per Acre $1,250,000 equals Estimated Park and Recreation Impact Fees $1,267,500 Total City Development Impact Fees $1,336,224 B. Fullerton Joint Union High School District 4 Square Feet Residential (125 2,150 square feet per unit) 268,750 Commercial 10,000 Fee Fee Estimated Fees per Square Foot Amount Residential $3.36 $903,000 Commercial $0.54 $5,400 Total School Development Impact Fees $908,400 C. Total Development Impact Fees City of Buena Park $1,336,224 Fullerton Joint Union High School District $908,400 Total Development Impact Fees $2,244,624 Note: 1. Based on discussion with Planning staff, the major one-time City development impact fees include traffic impact fees and park and recreation dedication fees. City processing fees for one-time staff costs related to project review are not included as part of the development fees. 2. Traffic impact fees are estimated based on the City fee schedule and the P.M. peak hour trips generated by the project, as reported in the project DEIR. 3. Required park dedication acres are estimated based on City Municipal Code Per the Municipal Code, the amount of park fees will be determined based on the market value of the land. The fiscal analysis uses an estimated value of $1.25 million per acre, as provided by the project applicant. This amount may change based on review by City staff. 4. Based on discussion with school district staff, the Fullerton Joint Union High School District collects the developer impact fees and the fees are split 66.67%/33.33% between the Buena Park School District and the Fullerton Joint Union High School District, respectively. Sources: Stanley R. Hoffman Associates, Inc. McAuley LCX Corporation, Project Applicant Buena Park, Planning Department and City Municipal Code Buena Park School District Fullerton Joint Union High School District Stanley R. Hoffman Associates, Inc. 15 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 284

285 Item 05 Fullerton Joint Union High School District Development Impact Fees The proposed Los Coyotes Country Club Development Plan is located in the Buena Park School District and the Fullerton Joint Union High School District. Based on discussion with school staff, development impact fees are collected at $3.36 per residential square foot and $0.54 per commercial square foot by the Fullerton Joint Union High School District and two-thirds of the collected fees are allocated to the Buena Park School District. Total school impact fees for the proposed project are estimated at $908,400, as shown in Panel B of Table Estimated Economic Impacts In addition to the estimated 8 permanent jobs estimated for the Los Coyotes Country Club Development Plan, the construction process will generate economic impacts in terms of new construction jobs, supporting industry jobs, revenues from both indirect construction-related expenditures and revenues from induced worker-related expenditures. The economic impacts from the proposed project are estimated utilizing the IMPLAN input-output model. Based on the estimated construction costs for the proposed development, the IMPLAN model uses the Orange County data set to measure the proposed project s impacts on local supporting industries and households. The IMPLAN model uses backward linkages to track the industries which provide the supplies and services needed for the construction of the proposed project. The following three basic types of economic effects are created by proposed project: Direct Effect. These impacts represent the initial construction expenditures, or production, for the development plan. Indirect Effect. Next, the effects of local inter-industry spending for goods and services to support the construction project are estimated. Induced Effect. Finally, this is a measure of consumer spending based on the wages earned by both direct and indirect employment related to the construction project. As shown in Table 4, project construction costs are estimated at $54.77 million, and include residential, clubhouse, driving range and infrastructure costs. The economic impacts for these improvements are presented in Table 5. A total of about 536 temporary jobs are estimated for construction of the Los Coyotes Country Club Development Plan. The total output generated by the proposed project is about $92.62 million. This output includes an estimated $43.00 million of labor income and an estimated $49.62 of other expenditures. compensation and output impacts by industry are included in Appendix A. The detailed employment, labor Stanley R. Hoffman Associates, Inc. 16 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 285

286 Item 05 Table 3-4 Estimated Project Construction Costs Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 Dollars) 3-4 Estimated Project Construction Costs Category Amount Residential $38,359,797 Clubhouse Addition $3,000,000 Driving Range and Other Amenities $4,255,593 Infrastructure $9,151,028 Estimated Total Project Construction Costs $54,766,418 Sources: Stanley R. Hoffman Associates, Inc. McAuley LCX Corporation Table 3-5 Summary of Estimated Economic Impacts Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 Dollars) 3-5 Estimated Economic Impacts Economic Impacts Employment Labor Other Total Impact Type Generated Income Expenditures Output Direct Effect $27,454,211 $27,312,207 $54,766,418 Indirect Effect $7,753,028 $9,898,908 $17,651,936 Induced Effect $7,795,119 $12,411,020 $20,206,139 Total Effect $43,002,358 $49,622,135 $92,624,493 Note: 1. The detailed impacts by industry are included in Appendix A. Sources: Stanley R. Hoffman Associates, Inc. IMPLAN Group, LLC, IMPLAN System (data and software), Copyright 2013 Stanley R. Hoffman Associates, Inc. 17 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 286

287 Item 05 CHAPTER 4 FISCAL ASSUMPTIONS This chapter presents the revenue and cost assumptions for the fiscal analysis of the Los Coyotes Country Club Development Plan. Revenue and cost assumptions are based on the City of Buena Park, Adopted Budget Fiscal Years and and the City socioeconomic assumptions contained in this chapter. 4.1 City Socioeconomic Assumptions Table 4-1 provides the City socioeconomic assumptions used for this fiscal analysis. Fiscal impacts are projected based on a per capita, per unit, per employee, per service population or case study basis. Per capita, per unit, per employee and per service population revenue and cost factors were estimated by dividing the Fiscal Year (FY) adopted budget categories by the City s resident population, housing units, employment, or total service population where appropriate. Population Buena Park s total population of 82,344 is based on the State Department of Finance (DOF) estimate as of January 1, The City population estimate is used for projecting certain revenues and costs on a per capita basis, such as State subvened gas taxes. Housing Units Based on the State Department of Finance (DOF) estimate as of January 1, 2014, the City s housing unit estimate of 24,711 is used for projecting paramedic subscription revenues on a per unit basis. Employment For fiscal factors that are impacted by only employment, such as business license taxes, the City s total employment is used as the basis for calculating the factor. The total City employment of 34,690 for the year 2014 is based on an interpolation of the Southern California Council of Governments (SCAG) RTP 2012 adopted estimates for 2008 and To account for the workers who live and work in the City, the estimated share of workers from outside the City is used as the employment estimate for calculation of the employment portion of the service population used in the fiscal analysis. Based on the U.S. Census Bureau 2011 Longitudinal Employer-Household Dynamic (LEHD) report for the City, about 92 percent of the total workers in the City come from outside the City, as shown in Appendix Table B-1. When this share is applied to the total employment estimate of 34,690, workers from outside the City are estimated at 31,915. Stanley R. Hoffman Associates, Inc. 18 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 287

288 Item Summary of City Socioeconomic Assumptions Assumption Table 4-1 Summary of City Socioeconomic Assumptions Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park Population and Housing 1 81,530 Total Household Population 814 Group Quarters Population 82,344 Total Resident Population 14,395 Single Family Units 10,316 Multi-Family Units 24,711 Total Housing Units Employment 34,690 Estimated Total Employment in the City 2 times Description 92% Estimated Share of Total Employment from Outside the City 3 equals 31,915 Estimated Employment from Outside the City 3 Estimated Daily Visitors 4 6,375,000 Estimated Annual Visitors 17,466 Estimated Daily Visitors (6,375,000 divided by 365) Estimated Total Service Population 5 82,344 Total City Population 15,958 Estimated City Employment (at 50 percent of 31,915 workers from outside the City) 17,466 Estimated Daily Visitors 115,768 Total Estimated Service Population Note: 1. Population and housing estimates are from the California Department of Finance (DOF). 2. The 2014 employment estimate is an interpolation of the 2008 and 2020 estimates from SCAG's RTP 2012 Projections. 3. Residents that live and work in the City are removed from the total City employment estimate because the impacts from these workers are included in the impacts to residents. Based on the 2011 U.S. Census Bureau Longitudinal Employer-Household Dynamics (LEHD) report for the City (shown in Appendix Table B-1) about 92 percent of the total workers in the City come from outside the City, resulting in an estimate of 31,915 workers from outside the City. 4. Due to the impacts on City services from the large number of visitors to the City of Buena Park, the number of daily visitors are estimated for the fiscal analysis. Daily visitors are estimated based on the annual estimate of 6,375,000 million visitors from an Entertainment Zone Action report prepared for the City, as cited below. 5. The fiscal analysis defines the service population as an estimate of daily City population which includes resident population plus 50 percent of employment from outside the City plus the estimated daily visitors to the City. Estimates are rounded to the nearest digit. Sources: Stanley R. Hoffman Associates, Inc. State of California, Department of Finance, E-5 Population and Housing Estimates for Cities, Counties and the State, , Sacramento, California, May 2014 Southern California Association of Governments, Regional Transportation Plan (RTP) Growth Forecast, Adopted April 2012 U.S. Census Bureau, Longitudinal Employer-Household Dynamics (LEHD), OnTheMap for Buena Park, California, 2011 Idletime Network Inc., Buena Park Entertainment Zone Action Plan, Final Report, page 70, December 2008 Stanley R. Hoffman Associates, Inc. 19 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 288

289 Item 05 To account for the workers who live and work in the City, the estimated share of workers from outside the City is used as the employment estimate for calculation of the employment portion of the service population used in the fiscal analysis. Based on the U.S. Census Bureau 2011 Longitudinal Employer-Household Dynamic (LEHD) report for the City, about 92 percent of the total workers in the City come from outside the City, as shown in Appendix Table B-1. When this share is applied to the total employment estimate of 34,690, workers from outside the City are estimated at 31,915. Estimated Daily Visitors Major entertainment destinations, such as Knott s Berry Farm, are located in the City of Buena Park and attract a large number of visitors that impact City services. Therefore, the fiscal analysis includes an estimate of daily visitors to the City. As shown in Table 4-1, an entertainment zone report prepared for the City in 2008 estimated 6,375,000 annual visitors to the City, or 17,466 daily visitors. Service Population Fiscal factors that are impacted by population, employment and visitors are estimated by allocating total budgeted revenues or costs to the estimated service population. Service population includes the City s resident population plus 50 percent of the estimated City employment from outside the City plus the estimated daily visitors to the City. Employment from outside the City is weighted at 50 percent to account for the estimated less frequent use of City services by employment. As shown in Table 4-1, the service population for the City is estimated at 115,768. The service population estimate includes the resident population of 82,344, the weighted employment from outside the City of 15,958 (50 percent of 31,915) and the estimated 15,466 daily visitors. The selfemployed are not included in the weighted employment estimate because they are assumed to be represented in the City population estimate. 4.2 Revenue Assumptions Table 4-2 presents the revenue factors developed from the City s recurring Fiscal Year adopted revenues for projecting General Fund and Gas Tax Fund revenues for the proposed Los Coyotes Country Club Development Plan. General Fund Property tax, State motor vehicle in lieu tax (VLF), sales and use tax, real property transfer tax and sales and use tax are projected using the case study method. All other revenue factors are projected Stanley R. Hoffman Associates, Inc. 20 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 289

290 Item 05 Table 4-2 Summary of Recurring Revenue Factors Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 dollars) 4-2 Summary of Recurring Revenue Factors FY Budget Revenue Source Estimate Projection Basis 1 Projection Factor A. GENERAL FUND Property Taxes 2 $6,921,000 Case Study: Project Valuation 12.01% City share of 1% property tax levy State Motor Vehicle In Lieu Tax (VLF) 3 $6,300,000 Case Study $496 per $1,000,000 assessed valuation Sales and Use Tax $21,250,000 Taxable Sales 1% of projected taxable sales Use Tax as Percent of Sales Tax 11.4% of sales tax Transient Occupancy Tax $4,635,000 Room Receipts not projected Real Property Transfer Tax $250,000 Property turnover and 5.0% Residential turnover rate valuation assumptions 0.0% Non-Residential turnover rate $0.55 per $1,000 assessed valuation Franchise Fees $1,770,800 Service Population = 115,768 $15.30 per service population Business License Tax $910,000 Employment = 34,690 $26.23 per employee Utility User Fee $2,500,000 Service Population = 115,768 $21.59 per service population Licenses and Permits $47,500 Population = 82,344 $0.58 per capita Fines and Forfeitures $705,500 Service Population = 115,768 $6.09 per service population Charges for Current Services Refuse Collection Charges $3,300,000 Service Population = 115,768 $28.51 per service population Parks and Recreation Revenue $836,080 Population = 82,344 $10.15 per capita Paramedic Subscription $600,000 Housing Units = 24,711 $24.28 per unit Paramedic Charges $350,000 Service Population = 115,768 $3.02 per service population Other Charges for Current Services 4 $546,850 Service Population = 115,768 $4.72 per service population Interest on Investment Earnings $310,000 Percent of Recurring Revenues not projected Rental Income $150,000 Service Population = 115,768 $1.30 per service population Transfers In Gas Tax Fund Transfer $7,500 Population = 82,344 $0.09 per capita B. GAS TAX FUND State gasoline tax: Section 2103 $879,590 Section 2105 $404,220 Section 2106 $319,380 Section 2107 $496,680 Total State Gasoline Tax $2,099,870 Population = 82,344 $25.50 per capita Note: 1. For fiscal factors that are based on population, employment and daily visitors, an estimated service population factor is applied, which represents the total resident population plus 50 percent of the total employment estimate plus the estimated daily visitors, as shown in Table The fiscal analysis projects property tax at percent of the basic one percent property tax for the tax rate area (TRA) in which the project site is located. The TRA allocations are presented in Appendix Table B The State has lowered the motor vehicle license fee (VLF) rate, which reduces the amount of VLF received by cities and counties. However, the State is providing property taxes to offset the VLF backfill. This amount is estimated to change according to the change in assessed valuation for the City, as shown in Appendix Table B Includes sale of miscellaneous documents, towing and vehicle release fees, and other revenues, as shown in Appendix Table B-7. Sources: Stanley R. Hoffman Associates, Inc. City of Buena Park, Adopted Budget Fiscal Years and Stanley R. Hoffman Associates, Inc. 21 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 290

291 Item 05 based on: 1) a per capita basis; 2) a per unit basis; 3) a per employee basis; or 4) a per service population basis. Non-recurring revenues, such as grant monies, are typically excluded from the recurring General Fund revenue estimates. One-time revenues, such as developer permits and fees, are subtracted from community development costs to project net costs. The detailed General Fund revenues are included in Table B-2 of Appendix B. Property Tax. Property tax revenues are projected by multiplying one percent times the tax allocation percentage for each jurisdiction or special district within a tax rate area (TRA) by the assessed value of the proposed project in constant dollars. Based on TRA property tax allocations for the Los Coyotes Country Club Development Plan project site, as presented in Appendix Table B-3, the average property tax allocation is percent of the basic one percent levy of the net increase in assessed valuation for the proposed development. State Motor Vehicle in Lieu Tax (VLF). Cities began receiving additional property tax revenue to replace VLF revenue that was lowered when the state reduced vehicle license tax in Based on information from the State Controller, this property tax in Lieu of VLF is projected to grow with the change in the citywide gross assessed valuation (AV) of taxable property from the prior year. Property taxes in lieu of VLF revenues are in addition to other property tax apportionments. Property taxes in lieu of VLF revenues are projected at $496 per $1,000,000 increase in assessed valuation Citywide, as shown in Appendix Table B-4. Sales and Use Tax. Sales and use taxes provide a major revenue source for most municipalities in California. All cities and counties in the State receive one percent of taxable sales that occur within their jurisdiction. In addition to sales tax revenue, the City receives revenues from use tax, which is levied on shipments into the state and on construction materials for new residential and nonresidential development not allocated to a situs location. Use tax is allocated by the State Board of Equalization (BOE) to counties and cities based on each jurisdiction's proportion of countywide and statewide direct taxable sales. Use tax revenues to the City of Buena Park are estimated at an additional 11.4 percent of point-of-sale taxable sales, as shown in Appendix Table B-5. Real Property Transfer Tax. Sales of real property are taxed by Orange County at a rate of $1.10 per $1,000 of property value. For property located in the City, property transfer tax is divided equally between the City and the County, with the City receiving $0.55 per $1,000 of transferred property value. Based on the U.S. Census Bureau, 2013 American Community Survey, residential Stanley R. Hoffman Associates, Inc. 22 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 291

292 Item 05 development in the City is assumed to change ownership at an average rate of about 5.0 percent per year (see Appendix Table B-6). Transfer tax is calculated assuming that residential uses will change owners annually at a 5 percent estimated annual turnover rate and non-residential development is not assumed to change owners. Franchise Fees. Franchise fees are charged to privately owned cable, utility, refuse and recycling entities in exchange for the exclusive right to operate franchises within the City's jurisdiction. These revenues are allocated to the service population. Based on the Adopted City Budget franchise revenues of $1,770,800, as shown in Table 4-2, and a total service population estimate of 115,768, franchise fees are projected at $15.30 per service population. Business License Tax. These revenues are projected at $26.23 per employee, based on the City Budget revenues of $910,000 and the City s estimated employment of 34,690. Utility Fee. These fees are projected at $21.59 per service population based on the Adopted City Budget utility fee revenues of $2,500,000, as shown in Table 4-2, and a total service population estimate of 115,768. Licenses and Permits. These revenues are projected at $0.58 per capita based on FY revenues of $47,500 and the total City population estimate of 82,344. Fines and Forfeitures. Fines and forfeitures consist of court fines and parking citations. These revenues are projected at $6.09 per service population, based on the City Budget revenues of $705,500 and the City s service population of 115,768. Charges for Current Services. These revenues include refuse collection charges, parks and recreation revenue, paramedic subscription, paramedic charges and other charges for current services. Refuse Collection Charges. These revenues are projected at $28.51 per service population based on the revenues of $3,300,000 and the City s service population of 115,768. Parks and Recreation Revenue. Based on the revenues of $836,080 and the City s resident population of 82,344, parks and recreation revenue is projected $10.15 per capita. Paramedic Subscription. These revenues are projected at $24.28 per unit based on the City Budget revenue amount of $600,000 and the City s estimated 24,711 total housing units. Paramedic Charges. Revenues for paramedic services are projected at $3.02 per service population based on the revenues of $350,000 and the City s service population of 115,768. Other Charges for Current Services. As presented in Appendix Table B-7, these charges include special police department fees; booking fees; police false alarm response; crime Stanley R. Hoffman Associates, Inc. 23 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 292

293 Item 05 scene reports; sales of miscellaneous documents and impound fees. Other charges for current services are projected at $4.72 per service population based on revenues from the FY Adopted Budget of $546,850 and the City s service population of 115,768. Interest on Investment Earnings. These revenues represent about 0.60 percent of projected recurring General Fund revenues. These revenues are not projected because they are minimal. Rental Income. Revenues in this category include cell tower leases and parking lot rentals and other miscellaneous rentals. These revenues are projected at $1.30 service population based on the Budget revenue of $150,000 for these services and the City service population estimate of 115,768. Gas Tax Fund Transfers to General Fund. A small percent of the State gas tax in the Gas Tax Fund is transferred to the City s General Fund. Based on the City budget, the gas tax transfer of $7,500 results in a factor of $0.09 per capita for the purposes of projecting recurring annual General Fund revenues for this category. Gas Tax Fund The State Controller allocates State gas tax to cities for road-related expenditures. According to the City Budget, total State gas tax revenues for Sections 2103, 2105, 2106 and 2107 are $2,099,870. Based on these revenues and the City resident population of 82,344, state gasoline tax is projected at $25.50 per capita. 4.3 Cost Assumptions The General Fund cost factors that are used in preparing the fiscal analysis for the Los Coyotes Country Club Development Plan are presented in Table 4-3. These factors are based on the adopted expenditures in the City s FY Budget shown in Table 4-4 and the City s population and service population estimates that are presented in Table 4-1. Projected General Fund expenditures include general government, or overhead functions, and the following non-general government services of community development services, fire services, police services, public works, community services and the General Fund contribution to the capital improvement program. General Government The general government cost allocation is based on information from the Adopted City Budget. As shown in Table 4-4, Buena Park s general government costs include City Council, Stanley R. Hoffman Associates, Inc. 24 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 293

294 Item 05 Table 4-3 Summary of Recurring General Fund Cost Factors Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 dollars) 4-3 Summary of Recurring General Fund Cost Factors FY Budget Estimate Cost Category Total Net Projection Basis 1 Cost Factor General Government $6,371,320 $6,371,320 Current Percent of General Fund Costs 12.9% of current direct costs Community Development Services 2 $2,272,300 $1,050,500 Service Population = 115,768 $9.07 per service population Fire Services $9,753,650 $9,753,650 Service Population = 115,768 $84.25 per service population Police Department $23,428,490 $23,428,490 Service Population = 115,768 $ per service population Public Works 3 $8,205,700 $8,205,700 Service Population = 115,768 $70.88 per service population Community Services $5,553,220 $5,553,220 Population = 82,344 $67.44 per capita Capital Improvement Program $137,000 $137,000 Service Population = 115,768 $1.18 per service population Note: 1. For fiscal factors that are based on population, employment and daily visitors, an estimated service population factor is applied, which represents the total population plus 50 percent of the total employment estimate plus the estimated daily visitors, as shown in Table Community development net costs of $1,050,500 represent the budgeted costs of $2,272,300 minus projected one-time development related fees and permit revenues of $1,221,800, as shown in Appendix Table B All internal streets and landscaping will be privately maintained. As presented in the project's DEIR cited below, the traffic study prepared by Stantec Consulting Services states that the development plan will not have a significant impact on off-site streets and intersections. No off-site improvements are required per the traffic study. However, the fiscal analysis projects general off-site public works costs from the project. Sources: Stanley R. Hoffman Associates, Inc. City of Buena Park, Adopted Budget Fiscal Years and City of Buena Park, Draft Environmental Impact Report (DEIR) Los Coyotes County Club Development Plan, September 2014 Stanley R. Hoffman Associates, Inc. 25 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 294

295 Item 05 Table 4-4 Calculation of City General Government Overhead Rate Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 dollars) 4-4 Calculation of City General Government Overhead Rate FY Budget General Non-General General Fund Expenditures Estimate Government Government General Government City Council $295,860 $295,860 City Manager 944, ,620 Community Support Services 656, ,320 City Attorney 194, ,520 Human Resources/Risk Management 786, ,270 City Clerk 486, ,040 Finance 914, ,800 Non-Departmental 2,092,890 2,092,890 Non-General Government Community Development Services $2,272,300 $2,272,300 Fire Services 9,753,650 9,753,650 Police Department 23,428,490 23,428,490 Public Works 8,205,700 8,205,700 Recreation, Parks and Community Services 5,553,220 5,553,220 Capital Improvement Program (CIP) 137, ,000 GRAND TOTAL GENERAL FUND $55,721,680 $6,371,320 $49,350,360 Current General Government Overhead Rate General Government Expenditures $6,371,320 divided by Direct General Fund Expenditures $49,350,360 equals Current General Government Overhead Rate 12.9% Sources: Stanley R. Hoffman Associates, Inc. City of Buena Park, Adopted Budget Fiscal Years and Stanley R. Hoffman Associates, Inc. 26 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 295

296 Item 05 City Manager, Community Support Services, City Attorney, Human Resources/Risk Management, City Clerk, Finance and Non-departmental costs. General government costs arise from administration and support of departmental line costs such as community development services, fire services, police services, public works, community services and CIP services. These costs are usually viewed as citywide overhead and are projected using an overhead rate applied to departmental line costs. As shown in Table 4-4, FY adopted general government costs of $6,371,320 represent about 12.9 percent of direct line costs of $49,350,360. The fiscal analysis applies an overhead rate of 12.9 percent to the projected recurring revenues for the Los Coyotes Country Club Development Plan. Community Development Services Costs related to community development services are estimated at $9.07 per service population based on proposed FY net costs of $1,050,500 and the City s service population estimate of 115,768. Net community development costs represent the budgeted community development costs of $2,272,300 minus one-time development related fees and permit related revenues totaling $1,221,800, as shown in Appendix Table B-8. Fire Services Fire services costs are estimated on a per service population basis. The City contracts with the Orange County Fire Authority (OCFA) for fire protection services, operating from three stations within the City limits. Fire services expenditures are estimated at $84.25 per service population based on FY total costs of $9,753,650 and the City s estimated service population of 115,768, as shown in Table 4-3. Police Department As shown in Table 4-3, based on budgeted Fiscal Year Adopted General Fund expenditures of $23,428,490 and the City s service population estimate of 115,768, police protection costs are estimated at $ per service population Public Works Citywide public works operations costs are estimated at $70.88 per service population based on the FY expenditures of $8,205,700 and the City s estimated service population of 115,768, as shown in Table 4-3. Stanley R. Hoffman Associates, Inc. 27 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 296

297 Item 05 Community Services These costs are estimated at $67.44 per capita based on FY costs of $5,553,220 and the City s total resident population of 82,344. Capital Improvement Program (CIP) Based on Adopted City Budget General Fund expenditures of $137,000 and the City s service population, General Fund CIP costs are projected at $1.18 per service population. Stanley R. Hoffman Associates, Inc. 28 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 297

298 Item 05 APPENDIX A DETAILED ECONOMIC IMPACTS Table A-1 Detailed Employment Impacts by Industry Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park A-1 Detailed Employment Impacts by Industry Employment Impacts Industry Name Direct Indirect Induced Total Agriculture Mining Utilities Construction Manufacturing Wholesale trade Retail trade Transportation and Warehousing Information Finance and Insurance Real Estate Professional, scientific & technical services Management of companies Administrative and waste management Education services Health care and social assistance Arts, entertainment and recreation Accommodations and food services Other services Government & no-naics Total Employment Sources: Stanley R. Hoffman Associates, Inc. IMPLAN Group, LLC, IMPLAN System (data and software), Copyright 2013 Stanley R. Hoffman Associates, Inc. 29 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 298

299 Item 05 Table A-2 Detailed Labor Income Impacts by Industry Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park A-2 Detailed Labor Income Impacts by Industry Labor Income Impacts Industry Name Direct Indirect Induced Total Agriculture $0 $1,233 $4,776 $6,009 Mining $0 $27,850 $9,999 $37,849 Utilities $0 $40,043 $59,758 $99,801 Construction $27,454,211 $107,806 $93,980 $27,655,997 Manufacturing $0 $276,887 $57,411 $334,298 Wholesale trade $0 $595,316 $411,510 $1,006,826 Retail trade $0 $1,561,223 $1,197,919 $2,759,142 Transportation and warehousing $0 $174,129 $87,836 $261,965 Information $0 $226,322 $206,138 $432,460 Finance and Insurance $0 $650,406 $952,059 $1,602,465 Real Estate $0 $90,200 $196,342 $286,542 Professional, scientific & technical services $0 $2,561,703 $550,494 $3,112,197 Management of companies $0 $742,339 $354,414 $1,096,753 Administrative and waste management $0 $34,005 $22,706 $56,711 Education services $0 $4,814 $203,223 $208,037 Health care and social assistance $0 $91 $2,005,301 $2,005,392 Arts, entertainment and recreation $0 $24,257 $166,955 $191,212 Accommodations and food services $0 $91,703 $512,921 $604,624 Other services $0 $479,224 $551,001 $1,030,225 Government & no-naics $0 $63,477 $150,376 $213,853 Total Labor Income $27,454,211 $7,753,028 $7,795,119 $43,002,358 Sources: Stanley R. Hoffman Associates, Inc. IMPLAN Group, LLC, IMPLAN System (data and software), Copyright 2013 Stanley R. Hoffman Associates, Inc. 30 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 299

300 Item 05 Table A-3 Detailed Other Expenditures by Industry Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park A-3 Detailed Other Expenditures by Industry Other Expenditures Industry Name Direct Indirect Induced Total Agriculture $0 $1,158 $2,749 $3,907 Mining $0 $127,227 $45,989 $173,216 Utilities $0 $216,172 $318,766 $534,938 Construction $27,312,207 $65,473 $51,289 $27,428,969 Manufacturing $0 $1,935,055 $525,482 $2,460,537 Wholesale trade $0 $761,872 $526,642 $1,288,514 Retail trade $0 $1,232,149 $997,635 $2,229,784 Transportation and warehousing $0 $236,305 $99,101 $335,406 Information $0 $677,640 $622,127 $1,299,767 Finance and Insurance $0 $1,367,459 $1,777,463 $3,144,922 Real Estate $0 $479,819 $3,821,265 $4,301,084 Professional, scientific & technical services $0 $1,833,299 $475,968 $2,309,267 Management of companies $0 $479,882 $255,765 $735,647 Administrative and waste management $0 $72,906 $48,682 $121,588 Education services $0 $4,005 $107,404 $111,409 Health care and social assistance $0 $79 $1,370,600 $1,370,679 Arts, entertainment and recreation $0 $41,436 $234,011 $275,447 Accommodations and food services $0 $123,332 $684,128 $807,460 Other services $0 $205,079 $335,359 $540,438 Government & no-naics $0 $38,561 $110,595 $149,156 Total Non-Labor Spending $27,312,207 $9,898,908 $12,411,020 $49,622,135 Sources: Stanley R. Hoffman Associates, Inc. IMPLAN Group, LLC, IMPLAN System (data and software), Copyright 2013 Stanley R. Hoffman Associates, Inc. 31 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 300

301 Item 05 Table A-4 Detailed Total Output Impacts by Industry Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park A-4 Detailed Total Output Impacts by Industry Total Economic Impacts Industry Name Direct Indirect Induced Total Agriculture $0 $2,391 $7,525 $9,916 Mining $0 $155,077 $55,988 $211,065 Utilities $0 $256,215 $378,524 $634,739 Construction $54,766,418 $173,279 $145,269 $55,084,966 Manufacturing $0 $2,211,942 $582,893 $2,794,835 Wholesale trade $0 $1,357,188 $938,152 $2,295,340 Retail trade $0 $2,793,372 $2,195,554 $4,988,926 Transportation and Warehousing $0 $410,434 $186,937 $597,371 Information $0 $903,962 $828,265 $1,732,227 Finance and Insurance $0 $2,017,865 $2,729,522 $4,747,387 Real Estate $0 $570,019 $4,017,607 $4,587,626 Professional, scientific & technical services $0 $4,395,002 $1,026,462 $5,421,464 Management of companies $0 $1,222,221 $610,179 $1,832,400 Administrative and waste management $0 $106,911 $71,388 $178,299 Education services $0 $8,819 $310,627 $319,446 Health care and social assistance $0 $170 $3,375,901 $3,376,071 Arts, entertainment and recreation $0 $65,693 $400,966 $466,659 Accommodations and food services $0 $215,035 $1,197,049 $1,412,084 Other services $0 $684,303 $886,360 $1,570,663 Government & no-naics $0 $102,038 $260,971 $363,009 Total Output $54,766,418 $17,651,936 $20,206,139 $92,624,493 Sources: Stanley R. Hoffman Associates, Inc. IMPLAN Group, LLC, IMPLAN System (data and software), Copyright 2013 Stanley R. Hoffman Associates, Inc. 32 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 301

302 Item 05 APPENDIX B FISCAL ASSUMPTIONS SUPPORTING TABLES Table B-1 U.S. Census 2011 Live/Work Data City of Buena Park B-1 U.S. Census 2011 Live/Work Data, City of Buena Park Inflow/Outflow Report - Buena Park, California Selection Area Labor Market Size (Primary Jobs) 2011 Count Share Employed in the Selection Area 30, % Living in the Selection Area 36, % Net Job Inflow (+) or Outflow (-) -6,839 - In-Area Labor Force Efficiency (Primary Jobs) 2011 Count Share Living in the Selection Area 36, % Living and Employed in the Selection Area 2, % Living in the Selection Area but Employed Outside 34, % In-Area Employment Efficiency (Primary Jobs) 2011 Count Share Employed in the Selection Area 30, % Employed and Living in the Selection Area 2, % Employed in the Selection Area but Living Outside 1 27, % Outflow Job Characteristics (Primary Jobs) 2011 Count Share External Jobs Filled by Residents 34, % Workers Aged 29 or younger 8, % Workers Aged 30 to 54 20, % Workers Aged 55 or older 6, % Workers Earning $1,250 per month or less 6, % Workers Earning $1,251 to $3,333 per month 12, % Workers Earning More than $3,333 per month 15, % Workers in the "Goods Producing" Industry Class 5, % Workers in the "Trade, Transportation, and Utilities" Industry Class 7, % Workers in the "All Other Services" Industry Class 21, % Inflow Job Characteristics (Primary Jobs) 2011 Count Share Internal Jobs Filled by Outside Workers 27, % Workers Aged 29 or younger 8, % Workers Aged 30 to 54 14, % Workers Aged 55 or older 4, % Workers Earning $1,250 per month or less 7, % Workers Earning $1,251 to $3,333 per month 11, % Workers Earning More than $3,333 per month 9, % Workers in the "Goods Producing" Industry Class 4, % Workers in the "Trade, Transportation, and Utilities" Industry Class 7, % Workers in the "All Other Services" Industry Class 15, % Interior Flow Job Characteristics (Primary Jobs) 2011 Count Share Internal Jobs Filled by Residents 2, % Workers Aged 29 or younger % Workers Aged 30 to 54 1, % Workers Aged 55 or older % Workers Earning $1,250 per month or less % Workers Earning $1,251 to $3,333 per month % Workers Earning More than $3,333 per month % Workers in the "Goods Producing" Industry Class % Workers in the "Trade, Transportation, and Utilities" Industry Class % Workers in the "All Other Services" Industry Class 1, % Note: 1. Based on the 2011 U.S. Census Bureau Longitudinal Employer-Household Dynamics (LEHD) report for the City, about 92 percent of the total workers in the City come from outside the City. Sources: Stanley R. Hoffman Associates, Inc. U.S. Census Bureau, Longitudinal Employer-Household Dynamics (LEHD), OnTheMap for Buena Park, California, 2011 Stanley R. Hoffman Associates, Inc. 33 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 302

303 Item 05 Table B-2 (page 1 of 2) General Fund Revenues, Fiscal Year Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park B-2 General Fund Revenues, Fiscal Year Los Coyotes Country Club Project FY Annual Projected Budget Processing Not Recurring Revenue Category Estimate Fees/Permits 1 Projected 2 Revenue 3 Property Tax Property Taxes $6,921,000 $0 $0 $6,921,000 Pass Through Property Tax Revenue 500, ,000 0 Total Property Tax $7,421,000 $0 $500,000 $6,921,000 Other Taxes Sales and Use Tax $21,250,000 $0 $0 $21,250,000 Transient Occupancy Tax 4,635, ,635,000 Electric Utility Franchise 700, ,000 Gas Utility Franchise Tax 150, ,000 Refuse Franchise Tax 350, ,000 Cable TV Franchise Tax 570, ,000 Miscellaneous Franchise Tax Business License Tax 910, ,000 Real Property Transfer Tax 250, ,000 Mobile Home Lot Tax 150, ,000 0 Utility User Fee/Gas-Electric 3% 2,500, ,500,000 Total Taxes $31,465,800 $0 $150,000 $31,315,800 Licenses and Permits Building Permits $510,000 $510,000 $0 $0 Miscellaneous Permits 5, ,000 Electrical Permits 50,000 50, Plumbing Permits 25,000 25, Street Excavation Permits 15,000 15, Home Occupation Permits 5,700 5, Mechanical Permits 27,000 27, Fireworks Permits 13, ,000 Parking Permits 1, ,500 Police Alarm Permits 28, ,000 Total Licenses and Permits $680,200 $632,700 $0 $47,500 Fines and Forfeitures Administrative Citations $25,500 $0 $0 $25,500 Court Fines (Non Traffic) 40, ,000 Court Fines (Traffic) 240, ,000 Court Fines (Parking Citations) 400, ,000 Total Fines and Forfeitures $705,500 $0 $0 $705,500 Use of Money and Property Investment Earnings $310,000 $0 $0 $310,000 Rental Income 150, ,000 Total Use of Money and Property $460,000 $0 $0 $460,000 Revenue From Other Agencies State Motor Vehicle In Lieu Taxes $6,300,000 $0 $0 $6,300,000 CALTRANS Reimbursement P.O.S.T. Reimbursements 13, ,000 0 Senior Mobility Program - Federal Grant 21, ,000 0 Recycling Grant 44, ,000 0 Homeland Security Grant Resource Officer Reimbursements 85, ,000 0 State Mandated Cost Reimbursements 50, ,000 0 Total Revenue From Outside Agencies $6,513,000 $0 $213,000 $6,300,000 Charges For Current Services Reimbursable Revenue $88,000 $0 $88,000 $0 Vehicle Abatement - Code Enforcement 88, ,870 0 News Rack Permit - Code Enforcement Court Fees - Code Enforcement Reimbursable Revenue/Landscape Maintenance 5, ,000 0 Zoning Fees 45,000 45, Subdivision Fees 3,500 3, Sale of Miscellaneous Documents 12, ,700 Other Filing & Certification Fees 9, ,500 Unclaimed Property/Auction 3, ,000 Stanley R. Hoffman Associates, Inc. 34 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 303

304 Item 05 Table B-2 (page 2 of 2) General Fund Revenues, Fiscal Year Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park Los Coyotes Country Club Project FY Annual Projected Budget Processing Not Recurring Revenue Category Estimate Fees/Permits 1 Projected 2 Revenue 3 Crossing Guard Reimbursements 18, ,000 0 Towing Service 60, ,000 Vehicle Release Fee 60, ,000 Police Detail 358, ,050 Equipment Citation Check 7, ,000 Booking Fees 8, ,600 False Alarms/Police Department 16, ,000 NPDES Inspection Fees 35, ,000 0 Seismic Mapping Fee 12,000 12, Plan Checking Fees 430, , Landscape Plan Check Engineering Fees, Inspection & Other 50,000 50, Miscellaneous Revenue 1, ,000 0 Rental Inspection Fee 40,000 40, Rental Re-Inspection Fee 1,000 1, Acreage Fees Convention & Visitor Bureau Reimbursement Refuse Collection Charges 3,300, ,300,000 Swimming Pool Charges 42, ,330 Recreation Program Charges 493, ,970 Park & Recreation Rents & Concessions 262, ,100 Damage to City Property 3, ,000 Crime Scene Services 2, ,000 Miscellaneous Charges 49, ,840 0 Paramedic Charges 350, ,000 Emergency Response/DUI 5, ,000 Paramedic Subscription 600, ,000 Planning Department Special Fees 5,000 5, Environmental Review Fees 1,500 1, Bus Shelter Fees 106, ,250 0 Sewer Connection Charge 8, ,000 0 CVB Advertising 23, ,000 0 P-Nut Baseball 15, ,890 Youth Soccer 8, ,560 Youth Basketball 13, ,230 Transportation Charges - OCTA 69, ,980 0 Contract - Traffic Signal Maintenance 1, ,000 0 Sale of Real & Personal Property 2, ,000 Other Miscellaneous Revenue 242, ,520 0 Developer Reimbursements 3, ,000 0 Overage Total Charges for Current Services $6,962,190 $589,100 $539,590 $5,632,930 Transfers In From Economic Development $62,000 $0 $62,000 $0 From Gas Tax Fund 7, ,500 From Water Fund (fixed payment) 72, ,170 0 From Successor Agency to RDA 84, ,770 0 Total Transfers In $226,440 $0 $218,940 $7,500 General Fund Total $54,434,130 $1,221,800 $1,571,530 $51,440,230 Note: 1. Certain one-time development related revenues are deducted from projected development expenditures for calculation of net costs for these services. 2. Revenues that occur on a one-time basis (such as grants, uncertain reimbursements and uncertain miscellaneous revenues), recurring fixed amount payments from other funds or agencies and revenues not impacted by the proposed project are not projected in the fiscal analysis. 3. Revenues in this column represent the recurring revenues projected for the proposed project. Sources: Stanley R. Hoffman Associates, Inc. City of Buena Park, Adopted Budget Fiscal Years and Stanley R. Hoffman Associates, Inc. 35 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 304

305 Item 05 Table B-3 Tax Rate Allocations: Los Coyotes Country Club Project Site Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park B-3 Tax Rate Allocations: Los Coyotes Country Club Project Site Fund TRA Number District Fund Name Factor A A Buena Park City C A Buena Park Library District-General Fund (former ) C A Orange County Vector Control District C A Orange County Water District C A Orange County Water District-Water Reserve C A Orange County Transit Authority C E Orange County Sanitation #3-General Fund SBA B Buena Park Elementary School District-General Fund TBA A Fullerton Joint Union High School District-General Fund VBA C North Orange County Community College District-General Fund ZAA A Orange County Department of Education-General Fund C Orange County General Fund A Orange County Flood Control District A Orange County Parks, CSA C Educational Revenue Augmentation Fund A Educational Revenue Augmentation Fund A Educational Revenue Augmentation Fund A Educational Revenue Augmentation Fund A Educational Revenue Augmentation Fund A Educational Revenue Augmentation Fund A Educational Revenue Augmentation Fund E Educational Revenue Augmentation Fund Total Sources: Stanley R. Hoffman Associates, Inc. Orange County Auditor-Controller, Section 99 Factor Report by TRA, , 9/18/14 Stanley R. Hoffman Associates, Inc. 36 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 305

306 Item 05 Table B-4 Estimated Increase in Vehicle License Fee (VLF) Property Tax Factor Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 dollars) B-4 Estimated Increase in Vehicle License Fee (VLF) Property Tax Factor A. Nominal Dollars Category FY FY Change State Motor Vehicle In Lieu Tax (VLF) $4,577,979 $6,300,000 $1,722,021 Assessed Valuation (AV) $5,651,721,188 $8,310,553,954 $2,658,832,766 B. Consumer Price Index (CPI) Year Category January CPI Change Factor C. Constant Dollars Category FY FY Change VLF $5,619,551 $6,300,000 $680,449 divided by AV $6,937,588,992 $8,310,553,954 $1,372,964,962 equals VLF Change/AV $ times $1,000,000 Assessed Valuation $1,000,000 equals VLF Change per $1,000,000 Change in AV $496 Sources: Stanley R. Hoffman Associates, Inc. State Controller's Office, Division of Accounting and Reporting, Revenue and Taxation Code Section (c)1(b)(i) Vehicle License Fee Adjustment Amounts, Orange County Assessor, Local Assessment Roll of Values, Detail by City, July 3, 2014 Bureau of Labor Statistics (BLS), Consumer Price Index-All Urban Customers, Los Angeles-Riverside- Orange County, CA Stanley R. Hoffman Associates, Inc. 37 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 306

307 Item 05 Table B-5 Calculation of Use Tax Factor Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park B-5 Calculation of Use Tax Factor Buena Park Amount Use Tax County Pool $2,707,866 State Pool 14,715 Total Use Tax $2,722,581 divided by Point-of-Sale $23,900,078 equals Use Tax Rate 11.4% Note: 1. The use tax rate is the County Pool plus the State Pool divided by point-of-sale taxable sales tax. Source: Stanley R. Hoffman Associates, Inc. The HdL Companies, Sales Tax Allocation Totals, Calendar Year 2013 Table B-6 Estimated Residential Turnover Rate Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park B-6 Estimated Residential Turnover Rate Occupied Housing Percent City of Buena Park Units Turnover Total Owner Occupied Units 23,151 Year Moved into Unit Moved in 2010 or later 8,952 Moved in 2000 to ,989 Total Moved 2000 to ,941 divided by Years in 2000 to 2014 Period 13 equals Annual Turnover Units: 2000 to ,226 divided by Total Owner Occupied Units 23,151 equals Annual Turnover Rate: 2000 to % Note: 1. The annual turnover rate is based on the assumption of 13 years for the 2000 to 2014 period. Sources: Stanley R. Hoffman Associates, Inc. U.S. Census Bureau, 2013 American Community Survey (ACS) 1-Year Estimate, Tenure by Year Householder Moved Into Unit, Report DP04 Stanley R. Hoffman Associates, Inc. 38 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 307

308 Item 05 Table B-7 General Fund Other Charges for Current Services, Fiscal Year Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 dollars) B-7 General Fund Other Charges for Current Services, Fiscal Year Los Coyotes Country Club Project FY Annual Projected Budget Processing Not Recurring Revenue Category Estimate Fees/Permits 1 Projected 2 Revenue 3 Other Charges For Current Services Reimbursable Revenue $88,000 $0 $88,000 $0 Vehicle Abatement - Code Enforcement 88, ,870 0 News Rack Permit - Code Enforcement Court Fees - Code Enforcement Reimbursable Revenue/Landscape Maintenance 5, ,000 0 Zoning Fees 45,000 45, Subdivision Fees 3,500 3, Sale of Miscellaneous Documents 12, ,700 Other Filing & Certification Fees 9, ,500 Unclaimed Property/Auction 3, ,000 Crossing Guard Reimbursements 18, ,000 0 Towing Service 60, ,000 Vehicle Release Fee 60, ,000 Police Detail 358, ,050 Equipment Citation Check 7, ,000 Booking Fees 8, ,600 False Alarms/Police Department 16, ,000 NPDES Inspection Fees 35, ,000 0 Seismic Mapping Fee 12,000 12, Plan Checking Fees 430, , Landscape Plan Check Engineering Fees, Inspection & Other 50,000 50, Miscellaneous Revenue 1, ,000 0 Rental Inspection Fee 40,000 40, Rental Re-Inspection Fee 1,000 1, Acreage Fees Convention & Visitor Bureau Reimbursement Damage to City Property 3, ,000 Crime Scene Services 2, ,000 Miscellaneous Charges 49, ,840 0 Emergency Response/DUI 5, ,000 Planning Department Special Fees 5,000 5, Environmental Review Fees 1,500 1, Bus Shelter Fees 106, ,250 0 Sewer Connection Charge 8, ,000 0 CVB Advertising 23, ,000 0 Transportation Charges - OCTA 69, ,980 0 Contract - Traffic Signal Maintenance 1, ,000 0 Sale of Real & Personal Property 2, ,000 Other Miscellaneous Revenue 242, ,520 0 Developer Reimbursements 3, ,000 0 Overage Total Charges for Current Services $1,876,110 $589,100 $539,590 $546,850 Note: 1. Certain one-time development related revenues are deducted from projected development expenditures for calculation of net costs for these services. 2. Revenues that occur on a one-time basis (such as grants, uncertain reimbursements and uncertain miscellaneous revenues), recurring fixed amount payments from other funds or agencies and revenues not impacted by the proposed project are not projected in the fiscal analysis. 3. Revenues in this column represent the recurring revenues projected for the proposed project. Sources: Stanley R. Hoffman Associates, Inc. City of Buena Park, Adopted Budget Fiscal Years and Stanley R. Hoffman Associates, Inc. 39 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 308

309 Item 05 Table B-8 Estimation of Net Community Development Costs Los Coyotes Country Club Development Plan Fiscal and Economic Analysis, City of Buena Park (In Constant 2015 dollars) B-8 Estimation of Net Community Development Costs Category Amount General Fund Community Development Costs $2,272,300 minus Estimated Community Development Revenues Building Permits $510,000 Electrical Permits 50,000 Plumbing Permits 25,000 Street Excavation Permits 15,000 Home Occupation Permits 5,700 Mechanical Permits 27,000 Zoning Fees 45,000 Subdivision Fees 3,500 Seismic Mapping Fee 12,000 Plan Checking Fees 430,000 Landscape Plan Check 700 Engineering Fees, Inspection and Other 50,000 Rental Inspection and Re-Inspection Fees 41,000 Acreage Fees 400 Planning Department Special Fees 5,000 Environmental Review Fees 1,500 Total Estimated Community Development Fees $1,221,800 equals Estimated Net Community Development Costs $1,050,500 divided by Service Population 115,768 equals Net Community Development Costs Per Service Population $9.07 Sources: Stanley R. Hoffman Associates, Inc. City of Buena Park, Adopted Budget Fiscal Years and Stanley R. Hoffman Associates, Inc. 40 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 309

310 Item 05 CITY OF BUENA PARK Sung Hyun, Director of Finance APPENDIX C PROJECT CONTACTS AND REFERENCES Joel W. Rosen, AICP, Director of Community Development Jay Saltzberg, Planning Manager Michael Ressler, Senior Planner PROJECT APPLICANT Alan McAuley, President McAuley LCX Corporation ENVIRONMENTAL CONSULTANT Phil Martin & Associates TRAFFIC CONSULTANT Stantec Consulting Services, Inc BUENA PARK SCHOOL DISTRICT Mike Anderson, Director of Maintenance and Operations , ext FULLERTON JOINT UNION HIGH SCHOOL DISTRICT Barbara Shaffer, District Services Center WEBSITES CONSULTED buenapark.com census.gov dof.ca.gov boe.ca.gov ac.ocgov.com Stanley R. Hoffman Associates, Inc. 41 Los Coyotes Country Club Development Plan February 3, 2015 Fiscal City and Council Economic Meeting of Analysis, February 10, City 2015 of 5 Buena PM Page Park 310

311 Item 06 AGENDA REPORT TO CITY COUNCIL MEETING DATE: February 10, 2015 TO: TITLE: Mayor and City Council BUENA PARK OPEN SPACE AND PARK PRESERVATION INITIATIVE ADOPT THE INITIATIVE ORDINANCE OR CALL A SPECIAL ELECTION RECOMMENDED ACTION: 1) Pursuant to Elections Code 9214, do one of the following: Option A: Adopt the initiative ordinance entitled the Buena Park Open Space and Park Preservation Initiative, without alteration, to take effect immediately; or Option B: Take the following action to call a special election, to be held no earlier than 88 days and no later than 103 days, at which the initiative ordinance, without alteration, shall be submitted to a vote of the voters of the city: i. Adopt a resolution calling a special election to be held May 19, 2015, by allmailed ballot using services of the County Registrar of Voters; ii. Adopt a resolution setting priorities for arguments and directing the city attorney prepare an impartial analysis; iii. Adopt a resolution authorizing rebuttals to direct arguments; iv. Appropriate funds from General Fund reserves to the City Clerk Professional Services Account No in the amount of $133,500 for election services. PURPOSE: To adopt the initiative ordinance entitled the Buena Park Open Space and Park Preservation Initiative or call a special election to be held May 19, 2015, to submit the initiative to a vote of the people. DISCUSSION: On January 13, 2015, the City Council accepted the City Clerk s report declaring sufficiency of petitions for the Buena Park Open Space and Park Preservation Initiative and ordered a special report on the potential impacts of the initiative. That special report is scheduled to be received by the City Council immediately prior to this agenda item on February 10, At this time, the City Council must either adopt the initiative ordinance within ten days, or order an election to be held no earlier than 88 days and no later than 103 days. City Council Meeting of February 10, PM Page 311

312 Page 2 AGENDA REPORT TO CITY COUNCIL Meeting Date: February 10, 2015 Subject: BUENA PARK OPEN SPACE AND PARK PRESERVATION INITIATIVE ADOPT THE INITIATIVE ORDINANCE OR CALL A SPECIAL ELECTION Item 06 Attachment No. 1 contains the full text of the Initiative ordinance. The initiative ordinance would prohibit, without a vote of the electorate, construction of any residential, commercial, or industrial building or structure on private or public property designated as open space on the general plan land use map (Attachment No. 2). If adopted by the City Council, it must be done so without alteration, and the initiative ordinance would take effect immediately. If the City Council chooses to call a special election, the City Clerk recommends the City Council set the election date as Tuesday, May 19, 2015, which is 98 days from today s date. The City Clerk recommends the election be conducted by all-mailed ballot using services of the County Registrar of Voters. The City Council must also determine if it desires to 1) submit a written argument against the initiative; 2) direct the City Attorney to prepare an impartial analysis; and 3) allow rebuttals to direct arguments. If a majority of the voters vote in favor of the Initiative, the Initiative ordinance goes into effect 10 days after the vote is declared by the City Council. BUDGET IMPACT: Should the City Council call a special election, the cost for an all-mailed ballot election is approximately $133,500. These funds would be allocated from undesignated General Fund reserves. Prepared by: Approved by: Presented by: Shalice Tilton, City Clerk Jim Vanderpool, City Manager Shalice Tilton, City Clerk ATTACHMENTS: 1) Initiative Ordinance 2) General Plan Land Use Map LU-1 3) Resolution Calling Special Election 4) Resolution for Direct Arguments and Impartial Analysis 5) Resolution for Rebuttal Arguments City Council Meeting of February 10, PM Page 312

313 Item 06 INITIATIVE MEASURE TO BE SUBMITTED DIRECTLY TO THE VOTERS The people of the City of Buena Park do ordain as follows: Section One Title This ordinance shall be known and may be cited to as the Buena Park Open Space and Park Preservation Initiative or the Initiative. Section Two Intent of the Initiative It is the intent of this Initiative to amend the Buena Park General Plan to: A. Require approval by a majority of the voters of Buena Park before the City authorizes the construction of any non-recreational buildings or structures on lands designated as parks or open space in the City. B. Require approval by a majority of the voters of Buena Park before the City approves the conversion of public or private lands designated as parks, recreational areas or open space under the Buena Park General Plan to any other land use designation. C. Delete the existing General Plan policy language that would encourage the construction of housing at the Los Coyotes Country Club. Section Three Legislative Findings The people of the City find and declare the following: A. The City is an attractive, well-maintained community that recognizes the importance of open space and park lands within the City. B. The City has a shortage of parks, recreational and open space lands to serve the residents and families in our city; while the General Plan establishes a standard of three acres for every 1,000 residents, the existing amount of park and open space in the City falls short of this standard. C. A recent developer request to construct high-density condominiums on recreational lands within the Los Coyotes Country Club demonstrates that, unless the people of the City act, the limited park and open space lands may be converted to condominiums, apartments and strip malls. D. This Initiative is necessary to preserve the City s limited open space and park lands from being developed for residential, commercial or industrial purposes. 131/ a01/29/15 City Council Meeting of February 10, PM Page 313

314 Item 06 Section 4 General Plan Amendments A. Policy OSR-1.1of Goal OSR-1 of the Open Space and Recreation Element of the Buena Park General Plan is amended as indicated by the boldface italics, as follows: Policy OSR-1.1: Preserve public and private open space lands for active and passive recreational opportunities. No construction of any residential, commercial or industrial building or structure shall be allowed within any land designated on the General Plan Land Use Map as Open Space unless the proposed construction is first approved by a majority of the voters of the City at a general municipal election. B. Policy OSR-1.10 is added to Goal OSR-1 of the Open Space and Recreation Element of the Buena Park General Plan, as indicated by boldface italics, as follows: Policy OSR-1.10 No lands designated on the General Plan Land Use Map as Open Space may be redesignated for any other land use unless the proposed redesignation of that land is first approved by a majority the voters of the City at a general municipal election. C. Policy OSR-4.7 of Goal OSR-4 of the Open Space and Recreation Element of the Buena Park General Plan is amended as indicated by the boldface italics and strikeouts, as follows: Policy OSR-4.7 Allow for additional recreational uses at the Los Coyotes Country Club including hospitality hotel, spa, golf course-oriented residential dwelling units, and other golf-related amenities. Section Five Competing Initiative A. In the event that another ballot measure (hereafter, a Competing Initiative ) appears on the same ballot as this Initiative, and the Competing Initiative seeks to amend or modify the Buena Park General Plan in a manner that differs in any regard to, or supplements, the provisions in this Initiative, the voters hereby expressly declare their intent that if both the Competing Initiative and this Initiative receive a majority of votes cast, and if this Initiative receives a greater number of votes than the Competing Initiative, this Initiative shall prevail in its entirety over the Competing Initiative without regard to whether specific provisions of each measure directly conflict with each other. Under these circumstances, the Competing Initiative shall have no force or effect and shall be void. B. In the event that both the Competing Initiative and this Initiative receive a majority of votes cast, and the Competing Initiative receives a greater number of votes than this Initiative, this Initiative shall be deemed to be complementary to the Competing Initiative. To this end, and to the maximum extent permitted by law, the provisions of this Initiative shall be fully adopted except to the extent that specific provisions contained in each measure are deemed 131/ a01/29/15-2- City Council Meeting of February 10, PM Page 314

315 Item 06 to be in direct conflict with each other on a provision by provision basis pursuant to Yoshisato v. Superior Court (1992) 2 Cal.4 th 978. Section 6 Implementation To the extent permitted by law, the City is authorized and directed to amend any elements of the Buena Park General Plan, the Zoning Ordinance, and all other City ordinances, policies, and implementation programs or policies as soon as possible in order to ensure consistency between this Initiative measure and other elements of the City General Plan and the provisions of the City Zoning Ordinance. This enabling legislation shall be interpreted broadly pursuant to Pala Band of Mission Indians v. Board of Supervisors (1997) 54 Cal.App.4th 565 to promote the requirement that a general plan constitute an integrated and consistent document. Section 7 Effective Date This Initiative shall go into effect ten (10) days after the date on which the election results are declared by the City Council, or immediately upon adoption of the Initiative by the City Council. Upon the effective date of this Initiative, the General Plan amendments contained within this Initiative are hereby inserted into the City General Plan as amendments thereof; provided, however, that if the number of amendments permitted by state law for any given calendar year have already been utilized prior to the effective date of this Initiative, the General Plan amendments shall be inserted into the City General Plan on January 1 of the following year. The people expressly declare that to the extent permitted by law, this Initiative is made retroactive to the date the Notice of Intention to propose this Initiative ( Notice of Intention ), and the Initiative, were submitted to the City ( Retroactive Date ); and the Initiative shall vitiate, render ineffective and deem invalid any activity, land use or project (and any approval of any activity, land use or project) occurring after the Retroactive Date that is inconsistent with this Initiative. Section 8 Interim Amendments The City General Plan in effect at the time the Notice of Intention was submitted to the City, and the General Plan as amended by this Initiative, comprise an integrated, internally consistent and compatible statement of policies for the City. In order to insure that the City General Plan remains an integrated, internally consistent and compatible statement of policies for the City, the General Plan provisions adopted by this Initiative shall prevail over any conflicting revisions to the City General Plan adopted between the date of the Notice of Intention and the date the amendments adopted by this Initiative are inserted into the City General Plan. To this end, any conflicting revisions to the City General Plan adopted between the date of the Notice of Intention and the date the amendments adopted by this Initiative are inserted into the General Plan shall be null and void in their entirety and without any legal effect whatsoever. Section 9 Construction To the maximum extent authorized by law, this Initiative shall be interpreted in a manner consistent with the right of initiative reserved to the people by the California Constitution, and shall be broadly construed in order to achieve the purposes stated in this Initiative. Without 131/ a01/29/15-3- City Council Meeting of February 10, PM Page 315

316 Item 06 limiting the foregoing, nothing in this Initiative is intended to diminish or otherwise alter applicable requirements of state and federal law. Section 10 Future Amendments Pursuant to article II, section 10(c) of the California Constitution, the provisions contained in this Initiative may be amended or repealed only by a majority of the voters of the City voting on such a matter at a special or general election. Section 11 Severability If any portion of this Initiative is declared invalid by a court, such invalidity shall not affect other provisions or application of this Initiative that can be given effect without the invalid provisions; and to this end, the provisions of this Initiative are severable. The People of the City of Buena Park hereby declare that they would have adopted this ordinance and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more section, subsection, subdivision, sentence, clause, phrase, or portion thereof be declared invalid or unconstitutional. Section 12 Notices To the extent so required by law, the City Clerk shall certify to the passage and adoption of this ordinance and provide notice of the approval and adoption of the same as required by law. ### 131/ a01/29/15-4- City Council Meeting of February 10, PM Page 316

317 Item 06 City Council Meeting of February 10, PM Page 317

318 Item 06 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, ORDERING, CALLING, PROVIDING FOR AND GIVING NOTICE OF A SPECIAL MUNICIPAL ELECTION TO BE HELD IN THE CITY OF BUENA PARK ON THE 19th DAY OF MAY 2015 FOR THE SUBMISSION TO THE VOTERS A QUESTION RELATING TO AN INITIATIVE MEASURE PROHIBITING WITHOUT A VOTE OF THE ELECTORATE RESIDENTIAL, COMMERCIAL OR INDUSTRIAL USES ON LAND DESIGNATED AS OPEN SPACE WHEREAS, on August 14, 2014, proponents Joel Kushell, Virginia Nishigaya, and Jin Kim, filed in the City Clerk s Office a Notice of Intent to Circulate Petition for the purpose of adopting the initiative measure Buena Park Open Space and Park Preservation Initiative; and WHEREAS, on December 8, 2014, the initiative petitions were filed in the Office of the City Clerk; the total number of signatures submitted was 7,240; the total number of signatures verified by the Orange County Registrar of Voters was 5,952 and the total number of sufficient signatures was 4,954; and WHEREAS, the minimum number of 4,954 signatures required to call a special election was met; and WHEREAS, on January 13, 2015, the City Council accepted the report of the City Clerk declaring sufficiency of the initiative petition for the Buena Park Open Space and Park Preservation Initiative and ordered a report on the effect of the proposed initiative pursuant to Election Code 9212; WHEREAS, on February 10, 2015, the City Council received the report on the effect of the proposed initiative and ordered a special election be held. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1. The foregoing recitals are true, correct, and adopted by the City Council as if set forth in full. SECTION 2. That pursuant to the requirements of the Charter of the City of Buena Park and the Constitution and election laws of the State of California, a special election may be held and the same is hereby called and ordered to be held on Tuesday, May 19, 2015, to submit the following question to the qualified electors of the City of Buena Park: City Council Meeting of February 10, PM Page 318

319 Item 06 RESOLUTION NO. Page 2 Shall the ordinance cited as the Buena Park Open Space and Park Preservation Ordinance be adopted to prohibit without a vote of the electorate construction of any residential, commercial, or industrial building or structure on property designated as open space on the General Plan Land Use Map? YES NO SECTION 3. That the proposed complete text of the Ordinance submitted to the voters is attached as Exhibit A. SECTION 4. That the ballots to be used at the election shall be in form and content as required by law. SECTION 5. That the election will be held and conducted in accordance with the provisions of law regulating the special election. SECTION 6. That the City Clerk is authorized, instructed and directed to coordinate with the County of Orange Registrar to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election. SECTION 7. That the election be conducted wholly by mail pursuant to Elections Code 4000, et.seq. SECTION 8. That in all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections. SECTION 9. That notice of the time and place of holding the election is given and the City Clerk is authorized, instructed and directed to give further or additional notice of the election, in time, form and manner as required by law. SECTION 10. That the City Council hereby requests that the Orange County Registrar of Voters conduct all necessary services related to the special election; and, pursuant to Elections Code 10002, the Finance Director, or his/her designee, is hereby authorized to reimburse the County for the actual cost incurred in conducting the election upon receipt of a bill stating the amount due as determined by the elections official. SECTION 11. That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions. City Council Meeting of February 10, PM Page 319

320 Item 06 RESOLUTION NO. Page 3 vote: AYES: NOES: ABSENT: ABSTAIN: PASSED AND ADOPTED this 10th day of February 2015 by the following called COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: Mayor ATTEST: City Clerk I, Shalice Tilton, City Clerk of the City of Buena Park, California, hereby certify that the foregoing resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park, held this 10th day of February City Clerk City Council Meeting of February 10, PM Page 320

321 Item 06 INITIATIVE MEASURE TO BE SUBMITTED DIRECTLY TO THE VOTERS The people of the City of Buena Park do ordain as follows: Section One Title This ordinance shall be known and may be cited to as the Buena Park Open Space and Park Preservation Initiative or the Initiative. Section Two Intent of the Initiative It is the intent of this Initiative to amend the Buena Park General Plan to: A. Require approval by a majority of the voters of Buena Park before the City authorizes the construction of any non-recreational buildings or structures on lands designated as parks or open space in the City. B. Require approval by a majority of the voters of Buena Park before the City approves the conversion of public or private lands designated as parks, recreational areas or open space under the Buena Park General Plan to any other land use designation. C. Delete the existing General Plan policy language that would encourage the construction of housing at the Los Coyotes Country Club. Section Three Legislative Findings The people of the City find and declare the following: A. The City is an attractive, well-maintained community that recognizes the importance of open space and park lands within the City. B. The City has a shortage of parks, recreational and open space lands to serve the residents and families in our city; while the General Plan establishes a standard of three acres for every 1,000 residents, the existing amount of park and open space in the City falls short of this standard. C. A recent developer request to construct high-density condominiums on recreational lands within the Los Coyotes Country Club demonstrates that, unless the people of the City act, the limited park and open space lands may be converted to condominiums, apartments and strip malls. 1 City Council Meeting of February 10, PM Page 321

322 Item 06 D. This Initiative is necessary to preserve the City s limited open space and park lands from being developed for residential, commercial or industrial purposes. Section 4 General Plan Amendments A. Policy OSR-1.1of Goal OSR-1 of the Open Space and Recreation Element of the Buena Park General Plan is amended as indicated by the boldface italics, as follows: Policy OSR-1.1: Preserve public and private open space lands for active and passive recreational opportunities. No construction of any residential, commercial or industrial building or structure shall be allowed within any land designated on the General Plan Land Use Map as Open Space unless the proposed construction is first approved by a majority of the voters of the City at a general municipal election. B. Policy OSR-1.10 is added to Goal OSR-1 of the Open Space and Recreation Element of the Buena Park General Plan, as indicated by boldface italics, as follows: Policy OSR-1.10 No lands designated on the General Plan Land Use Map as Open Space may be redesignated for any other land use unless the proposed redesignation of that land is first approved by a majority the voters of the City at a general municipal election. C. Policy OSR-4.7 of Goal OSR-4 of the Open Space and Recreation Element of the Buena Park General Plan is amended as indicated by the boldface italics and strikeouts, as follows: Policy OSR-4.7 Allow for additional recreational uses at the Los Coyotes Country Club including hospitality hotel, spa, golf course-oriented residential dwelling units, and other golf-related amenities. Section Five Competing Initiative A. In the event that another ballot measure (hereafter, a Competing Initiative ) appears on the same ballot as this Initiative, and the Competing Initiative seeks to amend or modify the Buena Park General Plan in a manner that differs in any regard to, or supplements, the provisions in this Initiative, the voters hereby expressly declare their intent that if both the Competing Initiative and this Initiative receive a majority of votes cast, and if this Initiative receives a greater number of votes than the Competing Initiative, this Initiative shall prevail in its entirety over the Competing Initiative without regard to whether specific provisions of each measure directly conflict with each other. Under these circumstances, the Competing Initiative shall have no force or effect and shall be void. B. In the event that both the Competing Initiative and this Initiative receive a majority of votes cast, and the Competing Initiative receives a greater number of votes than this Initiative, this Initiative shall be deemed to be complementary to the Competing Initiative. To 2 City Council Meeting of February 10, PM Page 322

323 Item 06 this end, and to the maximum extent permitted by law, the provisions of this Initiative shall be fully adopted except to the extent that specific provisions contained in each measure are deemed to be in direct conflict with each other on a provision by provision basis pursuant to Yoshisato v. Superior Court (1992) 2 Cal.4 th 978. Section 6 Implementation To the extent permitted by law, the City is authorized and directed to amend any elements of the Buena Park General Plan, the Zoning Ordinance, and all other City ordinances, policies, and implementation programs or policies as soon as possible in order to ensure consistency between this Initiative measure and other elements of the City General Plan and the provisions of the City Zoning Ordinance. This enabling legislation shall be interpreted broadly pursuant to Pala Band of Mission Indians v. Board of Supervisors (1997) 54 Cal.App.4th 565 to promote the requirement that a general plan constitute an integrated and consistent document. Section 7 Effective Date This Initiative shall go into effect ten (10) days after the date on which the election results are declared by the City Council, or immediately upon adoption of the Initiative by the City Council. Upon the effective date of this Initiative, the General Plan amendments contained within this Initiative are hereby inserted into the City General Plan as amendments thereof; provided, however, that if the number of amendments permitted by state law for any given calendar year have already been utilized prior to the effective date of this Initiative, the General Plan amendments shall be inserted into the City General Plan on January 1 of the following year. The people expressly declare that to the extent permitted by law, this Initiative is made retroactive to the date the Notice of Intention to propose this Initiative ( Notice of Intention ), and the Initiative, were submitted to the City ( Retroactive Date ); and the Initiative shall vitiate, render ineffective and deem invalid any activity, land use or project (and any approval of any activity, land use or project) occurring after the Retroactive Date that is inconsistent with this Initiative. Section 8 Interim Amendments The City General Plan in effect at the time the Notice of Intention was submitted to the City, and the General Plan as amended by this Initiative, comprise an integrated, internally consistent and compatible statement of policies for the City. In order to insure that the City General Plan remains an integrated, internally consistent and compatible statement of policies for the City, the General Plan provisions adopted by this Initiative shall prevail over any conflicting revisions to the City General Plan adopted between the date of the Notice of Intention and the date the amendments adopted by this Initiative are inserted into the City General Plan. To this end, any conflicting revisions to the City General Plan adopted between the date of the Notice of Intention and the date the amendments adopted by this Initiative are inserted into the General Plan shall be null and void in their entirety and without any legal effect whatsoever. Section 9 Construction To the maximum extent authorized by law, this Initiative shall be interpreted in a manner consistent with the right of initiative reserved to the people by the California Constitution, and shall be broadly construed in order to achieve the purposes stated in this Initiative. Without limiting the foregoing, nothing in this Initiative is intended to diminish or otherwise alter applicable requirements of state and federal law. 3 City Council Meeting of February 10, PM Page 323

324 Item 06 Section 10 Future Amendments Pursuant to article II, section 10(c) of the California Constitution, the provisions contained in this Initiative may be amended or repealed only by a majority of the voters of the City voting on such a matter at a special or general election. Section 11 Severability If any portion of this Initiative is declared invalid by a court, such invalidity shall not affect other provisions or application of this Initiative that can be given effect without the invalid provisions; and to this end, the provisions of this Initiative are severable. The People of the City of Buena Park hereby declare that they would have adopted this ordinance and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more section, subsection, subdivision, sentence, clause, phrase, or portion thereof be declared invalid or unconstitutional. Section 12 Notices To the extent so required by law, the City Clerk shall certify to the passage and adoption of this ordinance and provide notice of the approval and adoption of the same as required by law. ### 4 City Council Meeting of February 10, PM Page 324

325 Item 06 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, SETTING PRIORITIES FOR FILING A WRITTEN ARGUMENT REGARDING A CITY MEASURE AND DIRECTING THE CITY ATTORNEY TO PREPARE AN IMPARTIAL ANALYSIS WHEREAS, a Special Election is to be held in the City of Buena Park, California, on May 19, 2015, at which there will be submitted to the voters the following measure: Shall the ordinance cited as the Buena Park Open Space and Park Preservation Ordinance be adopted to prohibit without a vote of the electorate construction of any residential, commercial, or industrial building or structure on property designated as open space on the General Plan Land Use Map? YES NO WHEREAS, Elections Code 9282(a) of the State of California provides that the persons filing an initiative petition pursuant to this article may file a written argument in favor of the ordinance, and the legislative body may submit an argument against the ordinance. No argument shall exceed 300 words in length. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1. That the City Council authorizes the following member(s) of its body: Council Member Council Member Council Member Council Member Council Member (Council Member Against) (Council Member Against) (Council Member Against) (Council Member Against) (Council Member Against) to file a written argument not exceeding 300 words regarding the City measure as specified above, accompanied by the printed name(s) and signature(s) of the author(s) submitting it, in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California. The arguments may be changed or withdrawn until and including the date fixed by the City Clerk after which no arguments for or against the City measure may be submitted to the City Clerk. The arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument. The arguments shall be accompanied by the Form of Statement To Be Filed By Author(s) of Argument. City Council Meeting of February 10, PM Page 325

326 Item 06 RESOLUTION NO. Page 2 SECTION 2. That the City Council directs the City Clerk to transmit a copy of the measure to the City Attorney, unless the organization or salaries of the office of the City Attorney are affected. The City Attorney shall prepare an impartial analysis of the measure not exceeding 500 words showing the effect of the measure on the existing law and the operation of the measure. If the measure affects the organization or salaries of the office of the City Attorney, the city clerk shall prepare the impartial analysis. The analysis shall include a statement indicating whether the measure was placed on the ballot by a petition signed by the requisite number of voters or by the governing body of the city. In the event the entire text of the measure is not printed on the ballot, nor in the voter information portion of the sample ballot, there shall be printed immediately below the impartial analysis, in no less than 10-point type, the following: The above statement is an impartial analysis of Ordinance or Measure. If you desire a copy of the ordinance or measure, please call the election official s office at (714) and a copy will be mailed at no cost to you. The impartial analysis shall be filed by the date set by the City Clerk for the filing of primary arguments. SECTION 3. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions. vote: AYES: NOES: ABSENT: ABSTAIN: PASSED AND ADOPTED this 10th day of February 2015 by the following called COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: ATTEST: Mayor City Clerk I, Shalice Tilton, City Clerk of the City of Buena Park, California, hereby certify that the foregoing resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park, held this 10 th day of February City Clerk City Council Meeting of February 10, PM Page 326

327 Item 06 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, PROVIDING FOR THE FILING OF REBUTTAL ARGUMENTS FOR CITY MEASURES SUBMITTED AT THE MAY 19, 2015, SPECIAL ELECTION WHEREAS, 9285 of the Elections Code of the State of California authorizes the City Council, by majority vote, to adopt provisions to provide for the filing of rebuttal arguments for city measures submitted at municipal elections; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS: SECTION 1. That pursuant to Section 9285 of the Elections Code of the State of California, when the elections official has selected the arguments for and against the measure which will be printed and distributed to the voters, the elections official shall send a copy of an argument in favor of the proposition to the authors of any argument against the measure and a copy of an argument against the measure to the authors of any argument in favor of the measure immediately upon receiving the arguments. The author or a majority of the authors of an argument relating to a city measure may prepare and submit a rebuttal argument not exceeding 250 words or may authorize in writing any other person or persons to prepare, submit, or sign the rebuttal argument. A rebuttal argument may not be signed by more than five authors. The rebuttal arguments shall be filed with the City Clerk, signed, with the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers, not more than 10 days after the final date for filing direct arguments. The rebuttal arguments shall be accompanied by the Form of Statement To Be Filed By Author(s) of Argument. Rebuttal arguments shall be printed in the same manner as the direct arguments. Each rebuttal argument shall immediately follow the direct argument which it seeks to rebut. SECTION 2. That all previous resolutions providing for the filing of rebuttal arguments for city measures are repealed. SECTION 3. That the provisions of Section 1 shall apply only to the election to be held on April 21, 2015, and shall then be repealed. SECTION 4. That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions. City Council Meeting of February 10, PM Page 327

328 Item 06 RESOLUTION NO. Page 2 vote: AYES: NOES: ABSENT: ABSTAIN: PASSED AND ADOPTED this 10th day of February 2015 by the following called COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: ATTEST: Mayor City Clerk I, Shalice Tilton, City Clerk of the City of Buena Park, California, hereby certify that the foregoing resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park, held this 10th day of February City Clerk -2- City Council Meeting of February 10, PM Page 328

329 Item 07 ` AGENDA REPORT TO CITY COUNCIL MEETING DATE: February 10, 2015 TO: TITLE: The Mayor and City Council CONTRACT WITH MICON CONSTRUCTION, INC. FOR THE SAN ANTONIO PARK PLAYGROUND EQUIPMENT PROJECT RECOMMENDED ACTION: 1) Adopt a resolution approving plans and specifications; 2) Award a contract to Micon Construction, Inc. in the amount of $88,514 for the San Antonio Park Playground Equipment Project; 3) Authorize contingency funds in the amount of $10,000 in the same purchase order; and 4) Authorize the City Manager and the City Clerk to execute the contract. PURPOSE: To approve plans and specifications and to hire a contractor for the San Antonio Park Playground Equipment Project. DISCUSSION: Staff recommends awarding a contract to Micon Construction, Inc. of Placentia, California, in the amount of $88,514. The work will include demolishing and disposing of existing playground equipment; furnishing and erecting the new playground equipment and swings; constructing concrete curb, concrete flat work, concrete sub-base; and providing and installing rubber surfacing, sand and bollards. On January 26, 2015, five bids were received and publicly opened. Micon Construction, Inc. is the lowest responsible bidder at $88,514 (Attachments 4 and 5). This bid is 6% below the Engineer's cost estimate of $94,600. This contractor had performed similar projects for various agencies and schools within the area. Construction is scheduled to begin in March 2015 and be completed by April This project has been coordinated with Community Services Department. BUDGET IMPACT: This project is on the approved Capital Improvements Project (CIP) list for FY (Account No ) and has a balance of $110,000. Prepared by: Approved by: Presented by: Jim Biery, Director of Public Works Jim Vanderpool, City Manager Jim Biery, Director of Public Works ATTACHMENTS: 1) Resolution 2) Contract 3) Location Map 4) Bid Results 5) Bid Summary City Council Meeting of February 10, PM Page 329

330 Item 07 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK APPROVING PLANS AND SPECIFICATIONS FOR SAN ANTONIO PARK PLAYGROUND EQUIPMENT PROJECT IN SAID CITY. WHEREAS, it is the intention of the City of Buena Park to construct certain improvements in the City. WHEREAS, the City Engineer has prepared plans and specifications for the construction of certain improvement(s). NOW, THEREFORE, BE IT RESOLVED that the plans and specifications presented by the City be and are hereby approved as the plans and specifications for: SAN ANTONIO PARK PLAYGROUND EQUIPMENT PROJECT PASSED AND ADOPTED this day of,, by the following called vote: AYES: NOES: ABSENT: ABSTAIN: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS ATTEST: Mayor City Clerk of the City of Buena Park I hereby certify that the foregoing Resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park held this day of,. City Clerk of the City of Buena Park City Council Meeting of February 10, PM Page 330

331 Item 07 AGREEMENT KNOW ALL MEN BY THESE PRESENTS: That the following agreement is made and entered into, in duplicate, as of the date executed by the City Clerk and the City Manager, by and Between Micon Construction, Inc Sierra Madre Circle, Placentia, CA hereinafter referred to as the CONTRACTOR and the City of Buena Park, California, hereinafter referred to as CITY. WHEREAS, pursuant to Bid Proposals, bids were received on the date specified in said purchase order; and WHEREAS, City did accept the bid of Contractor Micon Construction, Inc Sierra Madre Circle, Placentia, CA WHEREAS, City has authorized the City Clerk and City Manager to enter into a written contract with Contractor for furnishing labor, equipment and material, and Installation required for the completion of San Antonio Park Playground Equipment (project title) NOW THEREFORE, in consideration of the mutual covenants herein contained, it is agreed: 1. GENERAL SCOPE OF WORK: Contractor agrees to and will furnish all necessary labor, tools, materials, appliances, and equipment needed for and to do all work for the completion of San Antonio Park Playground Equipment (project title) Said work to be performed in accordance with specifications and standards on file in the office of the City Clerk and in accordance with the bid prices hereinafter mentioned and in accordance with the instruction of the Engineer. 2. INCORPORATED DOCUMENTS TO BE CONSIDERED COMPLEMENTARY: The aforesaid specifications are incorporated herein by reference thereto and made a part hereof with like force and effect as if all said documents were set forth in full herein. Said documents, the Notice Inviting Bids attached hereto, the Special Instructions to Bidders, the accepted Proposal, the Bid Sheet(s), the Contractor s Licensing Statement, the List of Subcontractors, the Bid Security Form, the Faithful Performance Bond, the Payment Bond and the Non-Collusion Affidavits, Worker s Compensation Insurance Certificate, the Progress Payment Signature Authentication, the Certificate of Non-Segregated Facilities, together with this written agreement, shall constitute the contract between the parties. This contract is intended to require a complete and finished piece of work and anything necessary to complete the work properly and in accordance with the law and lawful governmental regulations, and shall be performed by the Contractor whether set out specifically in the contract or not. Should it be ascertained that any inconsistency exists between the aforesaid documents and this written agreement, the provisions of this written agreement shall control. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 1 City Council Meeting of February 10, PM Page 331

332 Item TERMS OF CONTRACT: The undersigned bidder agrees to execute the contract within ten (10) working days from the date of a notice of award of the contract by the City, and to complete bidder s portion of the work within thirty (30) working days from the date of written notice to proceed. The bidder further agrees to the assessment of liquidated damages in the amount of five hundred dollars ($500.00) for each calendar day the work remains incomplete beyond the expiration of the completion date. The City may deduct the amount thereof from any monies due or that may become due the Contractor under this contract. 4. INSURANCE: The Contractor shall not commence work under this contract until it has obtained all insurance required hereunder in a company or companies acceptable to City nor shall the Contractor allow any subcontractor to commence work on a subcontract until all insurance required of its subcontractor has been obtained. The Contractor shall take out and maintain at all times during the life of this contract the following policies of insurance. A. Compensation Insurance: Before beginning work, the Contractor shall furnish to the City a certificate of insurance as proof that it has taken out full compensation insurance for all persons whom the Contractor may employ directly or through subcontractors in carrying out the work specified herein, in accordance with the laws of the State of California. Such insurance shall be maintained in full force and effect during the period covered by this contract. Further such policy of insurance shall provide that the insurer waives all rights of subrogation against City and its elected officials, officers, employees and agents. In accordance with the provisions of Section 3700 of the California Labor Code, every Contractor shall secure the payment of compensation to his employees. Contractor, prior to commencing work, shall sign and file with the City, a certification as follows: I am aware of the provisions of Section 3700 of the Labor Code which require every employer to be insured against liability for worker s compensation or to undertake self insurance in accordance with the provisions of that Code, and I will comply with such provisions before commencing the performance of the work of this contract. B. GENERAL INSURANCE REQUIREMENTS FOR CONTRACTORS WITH CONSTRUCTION RISKS MANDATORY INSURANCE. Contractor shall maintain the following insurance coverage throughout the term of this Agreement, and upon request Contractor shall show City evidence of such coverage, which may include visual inspection of all policies, copies of declarations page, endorsements signed by an authorized representative of the underwriting company, or certificates of insurance. Insurance coverage shall be provided in the following form: 1. Insurance Services Office Commercial General Liability coverage occurrence form number CG or Insurance Services Office form number CA including symbol 1 (any auto) covering Automobile Liability. 3. Workers Compensation insurance as required by the State of California and Employer's Liability insurance. than: Minimum Limits of Insurance. Contractor shall maintain insurance coverage limits no less 1. General Liability: $2,000,000 per occurrence for bodily injury, personal injury, and property damage. If Commercial General Liability Insurance or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit, and shall contain specified language creating a duty to defend against any suit seeking damages. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 2 City Council Meeting of February 10, PM Page 332

333 Item Automobile Liability: $1,000,000 per accident for bodily injury and property damage. 3. Employer's Liability: $2,000,000 per accident for bodily injury or disease. Deductibles and Self-Insured Retentions Any deductibles and/or self-insured retention's must be declared to and approved by the City. At the option of the City, either: the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects the City, its officers, officials, employees and volunteers; or, the Contractor shall provide a financial guarantee satisfactory to the City, guaranteeing payment of losses and related investigations, claim administration and defense expenses. Other Insurance Provisions. The Contractor and City further agree as follows: 1. All insurance coverage and limits provided pursuant to this agreement shall apply to the full extent of the policies involved, available or applicable. Nothing contained in this Agreement or any other agreement relating to the City or its operations limits the application of such insurance coverage. Nothing contained in this Section is to be construed as affecting or altering the legal status of the parties to this Agreement. 2. Requirements of specific coverage features or limits contained in this Section are not intended as a limitation on coverage, limits or other requirements, or a waiver of any coverage normally provided by any insurance. Specific reference to a given coverage feature is for purposes of clarification only and is not intended by any party to be all inclusive, or to the exclusion of other coverage, or a waiver of any type. 3. For any claims related to this project, the Contractor's insurance coverage shall be primary to any other similar insurance. Any insurance or self-insurance maintained by the City, its officers, employees or volunteers, shall be excess of the Contractor's insurance and shall not contribute with it. 4. The City, its officers, officials, employees, and volunteers are to be covered as insured with respect to liability arising out of automobiles owned, leased, hired or borrowed by or on behalf of the Contractor and with respect to liability arising out of work or operations performed by or on behalf of the Contractor including materials, parts or equipment furnished in connection with such work or operations. General liability coverage can be provided in the form of an endorsement to the Contractor's insurance, or as a separate owner's policy. 5. For purposes of insurance coverage only, this Agreement will be deemed to have been executed immediately upon any party hereto taking any steps that can be deemed to be in furtherance of or towards, performance of this Agreement. 6. All general or auto liability insurance coverage provided pursuant to this Agreement, or any other agreements pertaining to the performance of this Agreement, shall not prohibit Contractor, and Contractor's employees, or agents, from waiving the right of subrogation prior to a loss. Contractor waives its right of subrogation against City. 7. In the event any policy of insurance required under this Agreement does not comply with these requirements or is canceled and not replaced, City has the right but not the duty to obtain the insurance it deems necessary and any premium paid by City will be promptly reimbursed by Contractor. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 3 City Council Meeting of February 10, PM Page 333

334 Item Contractor shall provide proof that policies of insurance required herein expiring during the term of this Agreement have been renewed or replaced with other policies providing at least the same coverage. Such proof will be furnished within 72 hours of the expiration of the coverages. 9. Any actual or alleged failure on the part of City or any other additional insured under these requirements to obtain proof of insurance required under this Agreement in no way waives any right or remedy of City or any additional insured, in this or any other regard. 10. The comprehensive general liability and automobile liability insurance policies shall name the City as an additional insured. 11. All insurance coverage shall contain a provision that prohibits cancellation, modification or lapse without thirty (30) days' prior written notice from insurer to the City. Contractor agrees to require its insurer to modify the certificates of insurance to delete any exculpatory wording stating that failure of the insurer to mail written notice of cancellation imposes no obligation, and to delete the word "endeavor" with regard to any notice provisions. 12. All insurance coverage shall include a severability of interests clause substantially similar to the following: "The insurance afforded by this policy applies separately to each insured against whom a claim or suit is made or suit is brought, except with respect to the limit of the insurer's liability." 13. All insurance coverage shall contain a clause substantially in the following words: "It is hereby understood and agreed that this policy shall not be canceled nor materially changed except upon thirty (30) days' prior written notice to the City of Buena Park of such cancellation or material change as evidence by a return receipt for a registered letter." 14. All insurance coverage shall cover the operations of the Contractor pursuant to the terms of this Agreement. 15. Contractor agrees to provide immediate notice to City of any claim or loss against Contractor that includes City as a defendant. City assumes no obligation or liability by such notice, but has the right (but not the duty) to monitor the handling of any such claim or claims if they are likely to involve City. 16. In the event of any loss that is not insured due to the failure of Contractor to comply with these requirements, Contractor agrees to be personally responsible for any and all losses, claims, suits, damages, defense obligations and liability of any kind attributed to CITY, or CITY's employees as a result of such failure. 17. Coverage will not be limited to the specific location or individual or entity designated as the address of the Project. 18. Contractor agrees not to attempt to avoid its defense and indemnity obligations to CITY and its employees, agents, officials and servants by using as a defense Contractor's statutory immunity under workers' compensation and similar statutes. 19. Contractor agrees to require all parties or subcontractors, including architects or others, with which it enters into contracts or hires pursuant to or related in any way with the performance of this Agreement, to provide insurance covering the operations contracted for and naming as additional insureds all parties to this Agreement. Contractor agrees to monitor and review all such coverage and assumes all responsibility for ensuring that such coverage is provided as required here. Contractor agrees that no contract, standard form or otherwise, used by any party in any way connected with this Agreement, or contracts Contractor enters into on behalf of City, will reserve the right to charge back to City the cost of insurance required by this or any other agreement. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 4 City Council Meeting of February 10, PM Page 334

335 Item 07 ACCEPTABILITY OF INSURERS. Coverage shall be written by insurers with a current A.M. Best's rating of no less than "A:VIII," and be admitted to conduct business in the State of California by the Department of Insurance. VERIFICATION OF COVERAGE. Contractor shall furnish the City with evidence of the insurance required by this Section, satisfactory to City, consisting of original certificates of insurance and amendatory endorsements, and an additional insured endorsement using Insurance Services Office form CG The endorsements should be on forms provided by the City or on other than the City's forms or a separate owners policy, provided those forms or policies are approved by the City, and amended to conform to the City's requirements. All certificates and endorsements are to be received and approved by the City before work commences. The City reserves the right to require complete, certified copies of all required insurance policies, including endorsements effecting the coverage required by these specifications at any time. Contractor agrees to provide complete certified copies of policies to City within 10 days of City's request for said copies. SUBCONTRACTORS. Contractor shall include all subcontractors or any other party involved in the project by Contractor as insured under its policies or shall require subcontractors or any other party involved in the project by Contractor to carry the same insurance as required herein. Contractor agrees to obtain certificates evidencing such coverage and make reasonable efforts to ensure that such coverage is provided as required here. Contractor agrees to require that no contract used by any subcontractor, or contracts Contractor enters into on behalf of City, will reserve the right to charge back to City the cost of insurance required by this agreement. Contractor agrees that upon request, all agreements with subcontractors or others with whom Contractor contracts with on behalf of City, and all certificates of insurance obtained in compliance with this paragraph will be submitted to City or review. Failure of City to request copies of such documents will not impose and liability on City, or its employees. INDEMNIFICATION. CONTRACTOR and CITY agree that City, its employees, agents and officials should, to the extent permitted by law, be fully protected from any loss, injury, damage, claim, lawsuit, cost, expense, attorneys fees, litigation costs, defense costs, court costs or any other cost arising out of or in any way related to the performance of this Agreement. Accordingly, the provisions of this indemnity provision are intended by the parties to be interpreted and construed to provide the fullest protection possible under the law to the City. CONTRACTOR acknowledges that CITY would not have entered into this Agreement in the absence of the commitment of CONTRACTOR to indemnify and protect CITY as set forth here. The Contractor agrees to indemnify, hold harmless and defend the Client, its officials, officers employees, agents and volunteers from any and all liability or financial loss, including all legal expenses, resulting from any suits, claims, losses or actions brought by any person or persons, by reason of injury to persons or property and arising directly or indirectly from any activities and operations of the Contractor, or any person employed by the Contractor, in the performance of this Agreement. A. To the full extent permitted by law, CONTRACTOR shall defend, indemnify and hold harmless CITY, its employees, agents and officials, from any liability, claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses or costs of any kind, whether actual, alleged, or threatened, actual attorneys fees incurred by CITY, court costs, interest, defense costs including expert witness fees and any other costs or expenses of any kind whatsoever without restriction or limitation incurred in relation to, as a consequence of, arising out of or in any way attributable actually, allegedly or impliedly, in whole or in part to the performance of this Agreement. All obligations under this provision are to be paid by CONTRACTOR as they are incurred by the CITY. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 5 City Council Meeting of February 10, PM Page 335

336 Item 07 B. Without affecting the rights of CITY under any provision of this agreement or this section, CONTRACTOR shall not be required to indemnify and hold harmless CITY as set forth above for liability attributable to the sole fault of CITY, provided such sole fault is determined by agreement between the parties or the findings of a court of competent jurisdiction. This exception will apply only in instances where the CITY is shown to have been solely at fault and not in instances where CONTRACTOR is solely or partially at fault or in instances where CITY's fault accounts for only a percentage of the liability involved. In those instances, the obligation of CONTRACTOR will be all-inclusive and CITY will be indemnified for all liability incurred, even though a percentage of the liability is attributable to the conduct of the CITY. C. CONTRACTOR acknowledges that its obligation pursuant to this section extends to liability attributable to CITY, if that liability is other than the sole fault of CITY. CONTRACTOR has no obligation under this Agreement for liability proven in a court of competent jurisdiction or by written agreement between the parties to be the sole fault of CITY. D. The obligations of CONTRACTOR under this or any other provision of this Agreement will not be limited by the provisions of any workers compensation act or similar act. CONTRACTOR expressly waives its statutory immunity under such statutes or laws as to CITY, its employees, agents and officials. 5. PREVAILING WAGE: Notice is hereby given that in accordance with the provisions of California Labor Code, Division 2, Part 7, Chapter 1, Articles 1 and 2, the Contractor is required to pay not less than the general prevailing per diem wages for work of a similar character in the locality in which the public work is performed, and not less that the general prevailing rate of per diem wages for holiday and overtime works. In that regard, the Director of the Department of Industrial Relations of the State of California is required to and has determined such general prevailing rates of per diem wages. Copies of such prevailing rates of per diem PFI wages are on file in the Office of the City Clerk of the City of Buena Park, 6650 Beach Boulevard, Buena Park, California, 90620, and are available to any interested party on request. City shall also cause a copy of such determinations to be posted at the job site. Pursuant to the Labor Code Section 1775, the Contractor, shall forfeit, as penalty to the City of Buena Park, not more than fifty dollars ($50.00) for each laborer, workman, or mechanic employed for each calendar day or portion thereof, if such laborer, workman, or mechanic is paid less than the general prevailing rate of wages hereinbefore stipulated for any work done under the attached contract, by the Contractor or by any subcontractor employed thereby, in violation of the provisions of said Labor Code. 6. APPRENTICESHIP EMPLOYMENT: In accordance with the provisions of Section of the Labor Code as amended by Chapter 971, Statutes of 1939, and in accordance with the regulations of the California Apprenticeship Council, properly indentured apprentices may be employed in the prosecution of the work. Attention is directed to the provisions of Sections and of the Labor Code concerning the employment of apprentices by the Contractor or any subcontractor employed thereby. Section , as amended, required the Contractor or subcontractor employing tradesmen in any apprenticeable occupation to apply to the joint apprenticeship committee nearest the site of the public works project and which administers the apprenticeship program in that trade for a certificate of approval. The certificate will also fix the ratio of apprentices to journeymen that will be used in the performance of the contract. The ratio of apprentices to journeymen in such case shall not be less than one to five except: A. When unemployment in the area of coverage by the joint apprenticeship committee has exceeded an average of 15 percent (15%) in the ninety days prior to for a certificate, or B. When the number of apprentices in training in the area exceeds a ratio of one to five, or C. When the trade can show that it is replacing at least 1/30 of its membership through apprenticeship training on an annual basis statewide or locally, or Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 6 City Council Meeting of February 10, PM Page 336

337 Item 07 D. When the Contractor provides evidence of the employment of registered apprentices on all of the Contractor s contract on an annual average of not less than one apprentice to eight journeymen. The Contractor is require to make contributions to funds established for the administration of apprenticeship programs if registered apprentices or journeymen in any apprenticeable trade are employed on such contracts and if other contractors on the public works site are making such contributions. The Contractor and subcontractor employed thereby shall comply with the requirements of Sections and in the employment of apprentices. Information relative to apprenticeship standards, wage schedules, and other requirements may be obtained from the Director of Industrial Relations, ex-officio Administrator of Apprenticeship, San Francisco, California, or from the Division of Apprenticeship Standards and its branch offices. 7. LEGAL HOURS OF WORK: Eight (8) hours of labor shall constitute a legal day s work for all workmen employed in the execution of this contract, and the Contractor and any subcontractor employed thereby shall comply with and be governed by the law of the State of California having to do with working hours set forth in Division 2, Part 7, Chapter 1, Article 3 of the Labor Code of the State of California as amended.the Contractor, shall forfeit, a penalty to the City, twenty-five dollars ($25.00) for each laborer, workman, or mechanic employed in the execution of the contract, by the Contractor or any subcontractor employed thereby, upon any of the work hereinbefore mentioned, for each calendar day during which said laborer, workman, or mechanic is required or permitted to labor more than eight (8) hours in violation of said Labor Code. 8. TRAVEL AND SUBSISTENCE PAY: The Contractor agrees to pay travel and subsistence pay to each workman needed to execute the work required by this contract as such travel and subsistence payments are defined in the applicable collective bargaining agreements filed in accordance with Labor Code Section NON-DISCRIMINATION: No discrimination shall be made in the employment of persons upon public works because of the race, color, or religion of such persons, and every contractor for public works projects who violate this section is subject to all the penalties imposed for violation of Division 2, Part 7, Chapter 1 of the Labor Code in accordance with the provisions of Section 1735 of said Code. 10. ATTORNEY FEES: In the event that any action or proceeding is brought by either party to enforce any term or provisions of this agreement the prevailing party shall recover its reasonable attorney fees and costs incurred with respect thereto. 11. CONTRACT PRICE AND PAYMENT: City shall pay to the Contractor for furnishing the material and doing the prescribed work the unit prices set forth in accordance with the Contractor s Bid Proposal dated January 26 th, IN WITNESS THEREOF, the parties hereto have caused these presents to be duly executed with all the formalities required by law on the respective dates set forth opposite their signatures. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 7 City Council Meeting of February 10, PM Page 337

338 Item 07 State of California Contractor s License No. Expires: CONTRACTOR: Date: Date: By: Title By: Title CITY OF BUENA PARK: By: City Manager ATTEST: (seal) By: City Clerk APPROVED AS TO FORM: Date: Date: ( ) Steve L. Dorsey City Attorney Contractor s Business phone and fax: / Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 8 City Council Meeting of February 10, PM Page 338

339 Item 07 FAITHFUL PERFORMANCE BOND KNOW ALL MEN BY THESE PRESENTS that: we, hereinafter referred to as Contractor, as principal, and as surety, are held and firmly bound unto the City of Buena Park, a Municipal Corporation, in the sum of dollars, ($ ), this amount being not less than onehundred percent (100%) of the total contract price, lawful money of the United States of America, for the payment of which sum well and truly to be made, we bind ourselves jointly and severally, firmly by these presents. The condition of the foregoing obligation is such that, WHEREAS, said Contractor has been awarded and is about to enter into the annexed contract with said City of Buena Park for the: demolishing, disposing of existing playground equipment, clearing and preparing the site for construction, hauling and disposal, furnishing and installing free standing chain link fence, logs used as boarders, providing and maintaining security fence, survey; furnishing and erecting the new playground equipments including but not limited to play-booster 2-12 years old with age sign, swing frame 8' beam, galvanized legs with additional bay, 2 belt seats, 2 full buckets,; constructing of concrete curb, concrete flat work, concrete sub-base, providing and installing rubber surfacing, sand and bollards, and other miscellaneous items connected with the work as required by the plans and/or as specified, as specifically set forth in documents entitled: San Antonio Park Playground Equipment (project title) and is required under the terms of the contract to give this bond in connection with the execution of said contract. NOW THEREFORE, if the said Contractor shall well and truly do and perform all of the covenants and obligations of said contract on his part to be done and performed at the times and in the manner specified herein, then this obligation shall be null and void, otherwise it shall be and remain in full force and effect. PROVIDED, that any alterations in the work to be done, or the material to be furnished, which may be made pursuant to the terms of said contract, shall not in any way release either the Contractor or the surety thereunder, nor shall any extensions of the time be granted under the provisions of said contract release either the Contractor or the surety, and notice of such alterations or extensions of the contract is hereby waived by the surety. PROVIDED FURTHER, that no final settlement between the Owner and the Contractor shall abridge the right of the beneficiary hereunder, whose claim may be unsatisfied. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 9 City Council Meeting of February 10, PM Page 339

340 Item 07 WITNESS our hands this day of,. CONTRACTOR: By: (title) By: (title) By: (title) SURETY: By: (title) By: (title) APPROVED AS TO FORM: NOTE:*** DATE OF BOND MUST NOT BE PRIOR TO DATE OF CONTRACT. IF CONTRACTOR IS PARTNERSHIP, ALL PARTNERS MUST EXECUTE BOND. *** IMPORTANT : Surety companies executing bonds must appear on the Treasury Department s most current list (Circular 570 as amended) and be authorized to transact business in the state where the project is located. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 10 City Council Meeting of February 10, PM Page 340

341 Item 07 PAYMENT BOND (LABOR AND MATERIALS) KNOW ALL PERSONS BY THESE PRESENTS that: WHEREAS, the City of Buena Park has awarded to (name and address of Contractor) hereinafter referred to ( Principal ), a contract for the work described as follows: San Antonio Park Playground Equipment (project title) Whereas Principal is required under the terms of the Contract and the California Civil Code to secure the payment of claims of laborers, mechanics, materialmen, and other persons as provided by law. NOW THEREFORE, we, the undersigned Principal, and ( Surety ) a duly admitted surety insurer under the laws of the State of California, as Surety, are held and firmly bound unto City in the penal sum of dollars, ($ ), this amount being not less than one hundred percent (100%) of the total contract price, in lawful money of the United States of America, for the payment of which sum well and truly to be made, we bind ourselves, our heirs, executors, administrators, successors, and assigns, jointly and severally, firmly by these presents. THE CONDITION OF THIS OBLIGATION IS SUCH THAT, if the hereby bounded Principal, his, her, or its heirs, executors, administrators, successors or assigns, or subcontractors shall fail to pay any of the persons identified in Section 9554(b) of the California Civil Code, or any amounts due under the Unemployment Insurance Code with respect to work or labor performed under the Contract, or for any amounts required to be deducted, withheld, and paid over to the Employment Development Department from the wages of employees of the Principal and subcontractors pursuant to Section of the Unemployment Insurance Code, with respect to work or labor performed under the Contract, the surety will pay for the same in an amount not exceeding the penal sum specified in this bond; otherwise, this obligation shall become null and void. This bond shall inure to the benefit of any of the persons named in Section 3181 of the California Civil Code so as to give a right of action to such persons or their assigns in any suit brought upon the bond. In case suit is brought upon this bond, Surety further agrees to pay all court costs and reasonable attorneys fees in an amount fixed by the court. FURTHER, the Surety, for value received, hereby stipulates and agrees that no change, extension of time, alteration, addition or modification to the terms of the Contract, or of the work to be performed thereunder, or the specifications for the same, shall in any way affect its obligations under this bond, and it does hereby waive notice of any such change, Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 11 City Council Meeting of February 10, PM Page 341

342 Item 07 extension of time, alteration, addition, or modification to the terms of the Contract or to the work or to the specifications thereunder. Surety hereby waives the provisions of California Civil Code 2845 and IN WITNESS WHEROF, two (2) identical counterparts of this instrument, each of which shall for all purposes be deemed an original hereof, have been duly executed by Principal and Surety, on the date set forth below, the name of each corporate party being hereto affixed and these presents duly signed by its undersigned representative(s) pursuant to authority of its governing body. Dated: Principal Surety By: By: Its Its By: By: Its Its (seal) (seal) APPROVED AS TO FORM: RICHARDS, WATSON & GERSHON A Professional Corporation By: Steve L. Dorsey City Attorney Note: This bond must be executed in duplicate and dated, all signatures must be notarized, and evidence of the authority of any person signing as attorney-in-fact must be attached. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 12 City Council Meeting of February 10, PM Page 342

343 Item 07 NON-COLLUSION AFFIDAVIT TO BE EXECUTED BY EACH AWARDEE OF A PRINCIPAL CONTRACT To: City of Buena Park STATE OF CALIFORNIA) )ss COUNTY OF ), being first duly sworn, deposes and says that he or she is of the party making the foregoing bid that the bid is not made in the interest of or on behalf of any undisclosed person, partnership, company, association, organization, or corporation; that the bid is genuine and not collusive or sham; that the bidder has not directly or indirectly induced or solicited any other bidder to put in a false or sham bid, and has not directly or indirectly colluded, conspired, connived, or agreed with any bidder or anyone else to put in a sham bid, or that anyone shall refrain from bidding; that the bidder has not in any manner, directly or indirectly, sought by agreement, communication, or conference with anyone to fix the bid price of the bidder or any other bidder, or to fix any overhead, profit, or cost element of the bid price, or of that of any other bidder, nor to secure any advantage against the public body awarding the contract of anyone interested in the proposed contract; that all statements contained in the bid are true; and further, that the bidder has not directly or indirectly, submitted his or her bid price or any breakdown thereof, or the contents thereof, or divulged information or data relative thereto, or paid, and will not pay, any fee to any corporation, partnership, company, association, organization, bid depository, or to any member or agent thereof to effectuate a collusive or sham bid. (signature) To: City of Buena Park STATE OF CALIFORNIA) )ss COUNTY OF ) Subscribed and sworn to before me this day of,. Notary Public in and for the County of, State of California. My commission expires,. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 13 City Council Meeting of February 10, PM Page 343

344 Item 07 To: City of Buena Park STATE OF CALIFORNIA) )ss COUNTY OF ) NON-COLLUSION AFFIDAVIT TO BE EXECUTED BY EACH AWARDEE OF SUBCONTRACT, being first duly sworn, deposes and says that he or she is (sole owner, partner, president, secretary, etc.) of the party submitting a bid for a subcontract covering (describe nature of subcontract) that such bid is not made in the interest of or on behalf of any undisclosed person, partnership, company, association, organization, or corporation; that such bid is genuine and not collusive or sham; that said bidder has not directly or indirectly induced or solicited any other bidder to put in a false or sham bid, and has not directly or indirectly colluded, conspired, connived, or agreed with any bidder or anyone else to put in a sham bid, nor that anyone shall refrain from bidding; that said bidder shall has not in any manner, directly or indirectly, sought by agreement, communication, or conference with anyone to fix the bid price of said bidder or of any other bidder, or to fix any overhead, profit, or cost element of such bid price, nor of that of any other bidder, nor to secure any advantage against the principal contractor or anyone interested in the proposed subcontract; that all statements contained in such bid are true; and further, that said bidder has not directly or indirectly, submitted his or her bid price or any breakdown thereof, nor the contents thereof, nor divulged information or data relative thereto, nor paid, and will not pay, any fee to any connection therewith to any corporation, partnership, company, association, organization, bid depository, nor to any member or agent thereof nor to any other individual except to such person or persons as have a partnership or other financial interest with said bidder in his general business. The provisions of this affidavit shall not be held as disqualifying a person, firm, or corporation who has submitted a sub-proposal to one bidder from submitting separate sub-proposals or quoting prices for materials or work to other bidders. To: City of Buena Park STATE OF CALIFORNIA) )ss COUNTY OF ) (signature) Subscribed and sworn to before me this day of,. (signature of Notary Public) Signed: Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 14 City Council Meeting of February 10, PM Page 344

345 Item 07 WORKER S COMPENSATION INSURANCE CERTIFICATE The Contractor shall execute the following form as required by the California Labor Code Sections 1860 and 1861: I am aware of the provisions of Section 3700 of the labor Code, which require every employer to be insured against liability for workmen s compensation or to undertake self-insurance in accordance with the provisions of that code, and I will comply with such provisions before commencing the performance of the work of this contract. Date: Contractor By: (signature) (title) ATTEST: By: (signature) (title) Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 15 City Council Meeting of February 10, PM Page 345

346 Item 07 PROGRESS PAYMENT SIGNATURE AUTHENTICATION All company billings submitted for payment shall have the signature of an official of the company authorized to sign a bill and/or collect a check from the City, either on the invoice or an attached cover letter. The following personnel of (Contractor) are authorized to sign bills and/or receive checks. NAME TITLE SIGNATURE Any subsequent changes to supercede this signature list must be requested in writing and accompanied by a facsimile of this form to be complete in its entirety. By: (name and title) For: (Bidder) Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 16 City Council Meeting of February 10, PM Page 346

347 Item 07 CERTIFICATION OF NON-SEGREGATED FACILITIES As the suppliers of goods or services to the City of Buena Park, the firm listed below certifies that they do not maintain or provide for their employees facilities, which are segregated on the basis of race, creed, color, or national origin, whether such facilities are segregated by directive or on a de facto basis. This certifies that the firm will not maintain such facilities. FIRM: BUSINESS ADDRESS: TITLE OF PERSON SIGNING: SIGNATURE: DATE: Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 17 City Council Meeting of February 10, PM Page 347

348 Item 07 City Council Meeting of February 10, PM Page 348

349 City of Buena Park BID RESULTS San Antonio Park Playground Equipment Project No. 237 Bid No Bid Opening :01/26/15-2:00 P.M. Item 07 Company Name Bid Amount 1 Micon Construction, Inc. $88, Sierra Madre Circle Placentia, CA Hondo Company, Inc. $90, South Lyon Street Santa Ana, CA R. E. Schultz Construction $95, P.O. Box 6 Ramona, CA Creative Nile Builders, Inc. $95, Taylor Canyon Pl. Rancho Cucamonga, CA MMC Inc. $129, Fresca Drive La Palma, CA City Council Meeting of February 10, PM Page 349

350 SAN ANTONIO PARK PLAYGROUND EQUIPMENT BID SUMMARY Bid Opening: January 26, :00 P.M. Item 07 Micon Construction, Inc. Hondo Company, Inc. R. E. Schultz Construction Creative Nile Builders, Inc. Item Approx. Unit Description Unit Total Unit Total Unit Total Unit Total No Quantity Price Amount Price Amount Price Amount Price Amount 1 1 LS Provide and Install Construction Information Sign $1, $1, $1, $1, $ $ $ $ LS Provide and Maintain Security Fence, Survey and Prepare Site for Construction $1, $1, $2, $2, $ $ $2, $2, LS Demolish and Dispose Existing Playground Equipment, Free Standing Chain Link Fence, and Logs used as Boarders, including Excavation of Site to 12" Deep to accommodate new Sand, Rubber Surface and Concrete Sub-Base $4, $4, $9, $9, $7, $7, $7, $7, LF Construct 8" wide x 12" deep Concrete Curb with 1#4 Longitudinal Rebar on the North Side of the Play Area $44.00 $1, $32.00 $1, $26.00 $ $65.00 $2, Construct Sidewalk with 12" deep Thickened Edge, on the SF North East Site of the Play Area. This will connect the Existing Sidewalk to the Gate on the Backside of the $9.80 $2, $11.00 $2, $11.03 $2, $7.00 $1, Dugout SF Construct 6" Thick Concrete Flat Work on the South Side of the Play Area with 12" Thickened Edge. This will separate the Street and Sidewalk from the Play Area $10.20 $6, $11.00 $7, $9.49 $6, $7.00 $4, EA 8 1 LS SF SF 11 2,000 SF 12 1 LS 13 1 LS Provide and Install 6" Diameter Steel Pipe Bollard filled with Concrete and Painted Safety Yellow Install the new Landscape Structures Playground Equipment complete in place Construct 3-1/2" Thick Concrete Sub-base for the Rubber Surfacing with #3 18" O.C. Provide and Install America's PlayBound Poured-in-Place 3.5" Thick, 60% Color/40% Black Mix (or Approved Equal) Provide and Install 12" Deep High Quality Recreational Playground Sand Type per West Coast Aggregate Supply (or Approved Equal) Landscape Structures PlayBooster 2-12 Years Old with Age Sign (or Approved Equal) Landscape Structures 5000 Series Swing Frame 8' Beam, Galvanized Legs with Additional Bay, 2 Belt Seats, 2 Full Buckets (or Approved Equal) $ $3, $ $2, $ $3, $ $1, $37, $37, $14, $14, $8, $8, $17, $17, $6.60 $5, $6.00 $5, $7.98 $7, $9.00 $8, $13.60 $12, $14.00 $12, $14.56 $13, $15.00 $13, $3.20 $6, $1.80 $3, $4.50 $9, $2.50 $5, $1, $1, $24, $24, $32, $32, $28, $28, $3, $3, $3, $3, $3, $3, $3, $3, TOTAL = $88, $90, $95, $95, PAGE 1 OF 2 City Council Meeting of February 10, PM Page 350

351 SAN ANTONIO PARK PLAYGROUND EQUIPMENT BID SUMMARY Bid Opening: January 26, :00 P.M. Item 07 MMC Inc. Engineer's Estimate Average Item Approx. Unit Description No Quantity 1 1 LS Provide and Install Construction Information Sign 2 1 LS Provide and Maintain Security Fence, Survey and Prepare Site for Construction 3 1 LS Demolish and Dispose Existing Playground Equipment, Free Standing Chain Link Fence, and Logs used as Boarders, including Excavation of Site to 12" Deep to accommodate new Sand, Rubber Surface and Concrete Sub-Base 4 34 LF Construct 8" wide x 12" deep Concrete Curb with 1#4 Longitudinal Rebar on the North Side of the Play Area Construct Sidewalk with 12" deep Thickened Edge, on the SF North East Site of the Play Area. This will connect the Existing Sidewalk to the Gate on the Backside of the Dugout SF Construct 6" Thick Concrete Flat Work on the South Side of the Play Area with 12" Thickened Edge. This will separate the Street and Sidewalk from the Play Area Unit Total Unit Total Unit Total Price Amount Price Amount Price Amount $1, $1, $3, $3, $1, $1, $9, $9, $1, $1, $3, $3, $10, $10, $10, $10, $8, $8, $ $5, $50.00 $1, $61.17 $2, $10.00 $2, $9.26 $2, $9.68 $2, $15.00 $9, $9.00 $5, $10.28 $6, EA 8 1 LS SF SF 11 2,000 SF 12 1 LS 13 1 LS Provide and Install 6" Diameter Steel Pipe Bollard filled with Concrete and Painted Safety Yellow Install the new Landscape Structures Playground Equipment complete in place Construct 3-1/2" Thick Concrete Sub-base for the Rubber Surfacing with #3 18" O.C. Provide and Install America's PlayBound Poured-in-Place 3.5" Thick, 60% Color/40% Black Mix (or Approved Equal) Provide and Install 12" Deep High Quality Recreational Playground Sand Type per West Coast Aggregate Supply (or Approved Equal) Landscape Structures PlayBooster 2-12 Years Old with Age Sign (or Approved Equal) Landscape Structures 5000 Series Swing Frame 8' Beam, Galvanized Legs with Additional Bay, 2 Belt Seats, 2 Full Buckets (or Approved Equal) $ $3, $ $4, $ $2, $45, $45, $7, $7, $21, $21, $5.00 $4, $7.00 $6, $6.93 $6, $19.00 $17, $12.00 $10, $14.69 $13, $6.00 $12, $4.00 $8, $3.67 $7, $3, $3, $30, $30, $19, $19, $4, $4, $2, $2, $3, $3, TOTAL = $129, $94, $99, PAGE 2 OF 2 City Council Meeting of February 10, PM Page 351

352 Item 08 AGENDA REPORT TO CITY COUNCIL MEETING DATE: February 10, 2015 TO: TITLE: The Mayor and City Council REJECTION OF ALL BIDS FOR THE CONSTRUCTION OF THE FIRE STATION NO. 63 STORAGE BUILDING AND REVISION OF PROJECT SCOPE RECOMMENDED ACTION: 1) Reject all bids and change the scope of the project; and 2) Authorize the City Clerk to advertise for bids. PURPOSE: To reject all bids, change the scope of work, and advertise for bids for the construction of the new Fire Station No. 63 Storage Building Project. DISCUSSION: At the July 23, 2013, study session, the City Council directed staff to proceed with a bid package to start the construction of the Fire Station No. 63 Storage Building project. The Council also conceptually approved the allocation of additional funds from the Park-In-Lieu Fund for the project. The work for this project consists of a new pre-engineered metal building includingexcavation, soil recompaction, reinforced concrete foundation and ramp, electrical, removal of existing pavement and reconstruction of asphalt pavement in the rear of the fire station. On January 21, 2015, one bid was received and publicly opened. Faris Construction Company bid is $295,000 (Attachments 2 and 3). This bid amount is well over the budget of $190,318. The engineer s estimate for this project was $160,000. Staff recommends Council reject the single bid and direct staff to revise the bid package to generate additional bidders and lower overall project costs. Repaving the existing asphalt pavement in the rear of the fire station will be bid under a separate contract. BUDGET IMPACT: The project funds (Account No and ) have a combined balance of $190,318 in the FY budget. Staff will revise the project scope in order to solicit additional bids and keep the project within the budget parameters. Prepared by: Approved by: Presented by: Jim Biery, Director of Public Works Jim Vanderpool, City Manager Jeff Townsend, Associate Engineer ATTACHMENTS: 1) Location Map 2) Bid Results 3) Bid Summary City Council Meeting of February 10, PM Page 352

353 Item 08 City Council Meeting of February 10, PM Page 353

354 Item 08 City of Buena Park BID RESULTS FIRE STATION NO. 63 STORAGE BUILDING Project No. 235 Bid No Bid Opening: 01/21/15-2:00 P.M. Company Name Bid Amount 1 Faris Construction Company $295, Oceanside, CA City Council Meeting of February 10, PM Page 354

355 Fire Station No. 63 Storage Building Project No. 235, Bid No Bid Opening: Item 08 BID SUMMARY 1 Item Aprox. Unit Total Unit Total No. Quantity Unit Description Price Amount Price Amount 1 1 LS Earthwork and grading $ 50, $ 50, $ 24, $ 24, LS 3 1 LS 4 1 LS Furnish new pre-engineered metal storage building New pre-engineered metal storage building reinforced concrete foundation and ramp Install new pre-engineered metal storage building $ 45, $ 45, $ 40, $ 40, $ 73, $ 73, $ 30, $ 30, $ 25, $ 25, $ 20, $ 20, ,888 SF Remove 3" of AC, aggregates and soils $ 1.61 $ 37, $ 0.25 $ 5, TON 7 1 LS Construct 3" of asphalt concrete finish course, Type III-C2. PG Adjust water valve and water vualt cover plate to grade $ $ 38, $ $ 32, $ 2, $ 2, $ $ LS Site electrical $ 9, $ 9, $ 5, $ 5, LS Gate loop detector $ 2, $ 2, $ $ LS SCHEDULE OF WORK ITEMS Faris Construction (Oceanside, CA) Engineer's Estimate Remove and replace existing storage structures during paving operations $ 14, $ 14, $ 1, $ 1, Total Price for Schedule of Work $ 295, $ 160, City Council Meeting of February 10, PM Page 355

356 Item 09 MEETING DATE: February 10, 2015 AGENDA REPORT TO CITY COUNCIL TO: TITLE: The Mayor and City Council CONTRACT WITH PALP, INC. DBA EXCEL PAVING COMPANY FOR THE FIRESTONE BOULEVARD AND KNOTT AVENUE I-5 WIDENING WATER MAIN RELOCATION PROJECT RECOMMENDED ACTION: 1) Adopt a resolution approving plans and specifications; 2) Award a contract to Palp, Inc. dba Excel Paving Company in the amount of $104,997 for the Firestone Blvd. and Knott Ave. I-5 Widening Water Main Relocation Project; 3) Authorize contingency funds in the amount of $11,000 in the same purchase order; and 4) Authorize the City Manager and the City Clerk to execute the contract. PURPOSE: To approve plans and specifications and to hire a contractor for the Firestone Blvd. and Knott Ave. I-5 Widening Water Main Relocation Project. DISCUSSION: Staff recommends awarding a contract to Palp, Inc. dba Excel Paving Company of Long Beach, California, in the amount of $104,997. This project will include the re-location of an existing 12-inch water main, water service and fire hydrant in order to accommodate the future realignment of Firestone Blvd. at Knott Ave. by Caltrans for the I-5 Widening project. On January 21, 2015, six bids were received and publicly opened. Palp, Inc. dba Excel Paving Company is the lowest responsible bidder at $104,997. This contractor possesses the required license and has completed similar projects for the City. Construction is scheduled to begin in March 2015 and be completed by May The detailed bid summary and results are attached. BUDGET IMPACT: Project funds in the amount of $144,000 in the FY budget will initially be paid out of the Water Enterprise Fund. Those funds will be reimbursed by Caltrans under the utility agreement No. 07UA and repaid to the Water Enterprise Fund. The total estimated project cost, as shown below, is $125,997. Construction Contract Amount: $ 104,997 Contingency: $ 11,000 Construction Engineering: $ 10,000 Total Estimated Project Cost: $ 125,997 Prepared by: Approved by: Presented by: Jim Biery, Director of Public Works Jim Vanderpool, City Manager Jeff Townsend, Associate Engineer ATTACHMENTS: 1) Resolution 2) Contract 3) Vicinity Map 4) Bid Results 5) Bid Summary City Council Meeting of February 10, PM Page 356

357 Item 09 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, APPROVING PLANS AND SPECIFICATIONS FOR FIRESTONE BLVD AND KNOTT AVE I-5 WIDENING WATER MAIN RELOCATION PROJECT IN SAID CITY. the City. WHEREAS, it is the intention of the City of Buena Park to construct certain improvements in WHEREAS, the City Engineer has prepared plans and specifications for the construction of certain improvement(s). NOW, THEREFORE, BE IT RESOLVED that the plans and specifications presented by the City be and are hereby approved as the plans and specifications for: FIRESTONE BLVD AND KNOTT AVE I-5 WIDENING WATER MAIN RELOCATION PROJECT PASSED AND ADOPTED this day of by the following called vote: AYES: NOES: ABSENT: ABSTAIN: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: ATTEST: Mayor City Clerk I, Shalice Tilton, City Clerk of the City of Buena Park, California, hereby certify that the foregoing resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park, held this day of. City Clerk City Council Meeting of February 10, PM Page 357

358 Item 09 AGREEMENT KNOW ALL MEN BY THESE PRESENTS: That the following agreement is made and entered into, in duplicate, as of the date executed by the City Clerk and the City Manager, by and between Palp, Inc. dba Excel Paving Company 2230 Lemon Avenue, Long Beach, CA hereinafter referred to as the CONTRACTOR and the City of Buena Park, California, hereinafter referred to as CITY. WHEREAS, pursuant to Bid Proposals, bids were received on the date specified in said purchase order; and WHEREAS, City did accept the bid of Contractor Palp, Inc. dba Excel Paving Company 2230 Lemon Avenue, Long Beach, CA WHEREAS, City has authorized the City Clerk and City Manager to enter into a written contract with Contractor for furnishing labor, equipment and material, and Installation required for the completion of Firestone Blvd and Knott Ave I-5 Widening Water Main Relocation Project (project title) NOW THEREFORE, in consideration of the mutual covenants herein contained, it is agreed: 1. GENERAL SCOPE OF WORK: Contractor agrees to and will furnish all necessary labor, tools, materials, appliances, and equipment needed for and to do all work for the completion of Firestone Blvd and Knott Ave I-5 Widening Water Main Relocation Project (project title) Said work to be performed in accordance with specifications and standards on file in the office of the City Clerk and in accordance with the bid prices hereinafter mentioned and in accordance with the instruction of the Engineer. 2. INCORPORATED DOCUMENTS TO BE CONSIDERED COMPLEMENTARY: The aforesaid specifications are incorporated herein by reference thereto and made a part hereof with like force and effect as if all said documents were set forth in full herein. Said documents, the Notice Inviting Bids attached hereto, the Special Instructions to Bidders, the accepted Proposal, the Bid Sheet(s), the Contractor s Licensing Statement, the List of Subcontractors, the Bid Security Form, the Faithful Performance Bond, the Payment Bond and the Non-Collusion Affidavits, Worker s Compensation Insurance Certificate, the Progress Payment Signature Authentication, the Certificate of Non-Segregated Facilities, together with this written agreement, shall constitute the contract between the parties. This contract is intended to require a complete and finished piece of work and anything necessary to complete the work properly and in accordance with the law and lawful governmental regulations, and shall be performed by the Contractor whether set out specifically in the contract or not. Should it be ascertained that any inconsistency exists between the aforesaid documents and this written agreement, the provisions of this written agreement shall control. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 1 City Council Meeting of February 10, PM Page 358

359 Item TERMS OF CONTRACT: The undersigned bidder agrees to execute the contract within ten (10) working days from the date of a notice of award of the contract by the City, and to complete bidder s portion of the work within thirty (30) working days from the date of written notice to proceed. The bidder further agrees to the assessment of liquidated damages in the amount of one thousand ($1,000) for each calendar day the work remains incomplete beyond the expiration of the completion date. The City may deduct the amount thereof from any monies due or that may become due the Contractor under this contract. 4. INSURANCE: The Contractor shall not commence work under this contract until it has obtained all insurance required hereunder in a company or companies acceptable to City nor shall the Contractor allow any subcontractor to commence work on a subcontract until all insurance required of its subcontractor has been obtained. The Contractor shall take out and maintain at all times during the life of this contract the following policies of insurance. A. Compensation Insurance: Before beginning work, the Contractor shall furnish to the City a certificate of insurance as proof that it has taken out full compensation insurance for all persons whom the Contractor may employ directly or through subcontractors in carrying out the work specified herein, in accordance with the laws of the State of California. Such insurance shall be maintained in full force and effect during the period covered by this contract. Further such policy of insurance shall provide that the insurer waives all rights of subrogation against City and its elected officials, officers, employees and agents. In accordance with the provisions of Section 3700 of the California Labor Code, every Contractor shall secure the payment of compensation to his employees. Contractor, prior to commencing work, shall sign and file with the City, a certification as follows: I am aware of the provisions of Section 3700 of the Labor Code which require every employer to be insured against liability for worker s compensation or to undertake self insurance in accordance with the provisions of that Code, and I will comply with such provisions before commencing the performance of the work of this contract. B. GENERAL INSURANCE REQUIREMENTS FOR CONTRACTORS WITH CONSTRUCTION RISKS MANDATORY INSURANCE. Contractor shall maintain the following insurance coverage throughout the term of this Agreement, and upon request Contractor shall show City evidence of such coverage, which may include visual inspection of all policies, copies of declarations page, endorsements signed by an authorized representative of the underwriting company, or certificates of insurance. Insurance coverage shall be provided in the following form: 1. Insurance Services Office Commercial General Liability coverage occurrence form number CG or Insurance Services Office form number CA including symbol 1 (any auto) covering Automobile Liability. 3. Workers Compensation insurance as required by the State of California and Employer's Liability insurance. 4. Owner s and Contractor s Protective (Occurrence) for bodily injury, death and property damage arising out of any activities undertaken by Contractor in the performance of this Agreement. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 2 City Council Meeting of February 10, PM Page 359

360 Item 09 Minimum Limits of Insurance. Contractor shall maintain insurance coverage limits no less than: 1. General Liability: $2,000,000 per occurrence for bodily injury, personal injury, and property damage. If Commercial General Liability Insurance or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit, and shall contain specified language creating a duty to defend against any suit seeking damages. 2. Automobile Liability: $1,000,000 per accident for bodily injury and property damage. 3. Employer's Liability: $2,000,000 per accident for bodily injury or disease. 4. Owner s and Contractor s Protective: $2,000,000 per occurrence, with a general aggregate twice the required occurrence limit, and shall separately to this project. Deductibles and Self-Insured Retentions Any deductibles and/or self-insured retention's must be declared to and approved by the City. At the option of the City, either: the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects the City, its officers, officials, employees and volunteers; or, the Contractor shall provide a financial guarantee satisfactory to the City, guaranteeing payment of losses and related investigations, claim administration and defense expenses. Other Insurance Provisions. The Contractor and City further agree as follows: 1. All insurance coverage and limits provided pursuant to this agreement shall apply to the full extent of the policies involved, available or applicable. Nothing contained in this Agreement or any other agreement relating to the City or its operations limits the application of such insurance coverage. Nothing contained in this Section is to be construed as affecting or altering the legal status of the parties to this Agreement. 2. Requirements of specific coverage features or limits contained in this Section are not intended as a limitation on coverage, limits or other requirements, or a waiver of any coverage normally provided by any insurance. Specific reference to a given coverage feature is for purposes of clarification only and is not intended by any party to be all inclusive, or to the exclusion of other coverage, or a waiver of any type. 3. For any claims related to this project, the Contractor's insurance coverage shall be primary to any other similar insurance. Any insurance or self-insurance maintained by the City, its officers, employees or volunteers, shall be excess of the Contractor's insurance and shall not contribute with it. 4. The City, its officers, officials, employees, and volunteers are to be covered as insured with respect to liability arising out of automobiles owned, leased, hired or borrowed by or on behalf of the Contractor and with respect to liability arising out of work or operations performed by or on behalf of the Contractor including materials, parts or equipment furnished in connection with such work or operations. General liability coverage can be provided in the form of an endorsement to the Contractor's insurance, or as a separate owner's policy. 5. For purposes of insurance coverage only, this Agreement will be deemed to have been executed immediately upon any party hereto taking any steps that can be deemed to be in furtherance of or towards, performance of this Agreement. 6. All general or auto liability insurance coverage provided pursuant to this Agreement, or any other agreements pertaining to the performance of this Agreement, shall not prohibit Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 3 City Council Meeting of February 10, PM Page 360

361 Item 09 Contractor, and Contractor's employees, or agents, from waiving the right of subrogation prior to a loss. Contractor waives its right of subrogation against City. 7. In the event any policy of insurance required under this Agreement does not comply with these requirements or is canceled and not replaced, City has the right but not the duty to obtain the insurance it deems necessary and any premium paid by City will be promptly reimbursed by Contractor. 8. Contractor shall provide proof that policies of insurance required herein expiring during the term of this Agreement have been renewed or replaced with other policies providing at least the same coverage. Such proof will be furnished within 72 hours of the expiration of the coverages. 9. Any actual or alleged failure on the part of City or any other additional insured under these requirements to obtain proof of insurance required under this Agreement in no way waives any right or remedy of City or any additional insured, in this or any other regard. 10. The comprehensive general liability and automobile liability insurance policies shall name the City as an additional insured. 11. All insurance coverage shall contain a provision that prohibits cancellation, modification or lapse without thirty (30) days' prior written notice from insurer to the City. Contractor agrees to require its insurer to modify the certificates of insurance to delete any exculpatory wording stating that failure of the insurer to mail written notice of cancellation imposes no obligation, and to delete the word "endeavor" with regard to any notice provisions. 12. All insurance coverage shall include a severability of interests clause substantially similar to the following: "The insurance afforded by this policy applies separately to each insured against whom a claim or suit is made or suit is brought, except with respect to the limit of the insurer's liability." 13. All insurance coverage shall contain a clause substantially in the following words: "It is hereby understood and agreed that this policy shall not be canceled nor materially changed except upon thirty (30) days' prior written notice to the City of Buena Park of such cancellation or material change as evidence by a return receipt for a registered letter." 14. All insurance coverage shall cover the operations of the Contractor pursuant to the terms of this Agreement. 15. Contractor agrees to provide immediate notice to City of any claim or loss against Contractor that includes City as a defendant. City assumes no obligation or liability by such notice, but has the right (but not the duty) to monitor the handling of any such claim or claims if they are likely to involve City. 16. In the event of any loss that is not insured due to the failure of Contractor to comply with these requirements, Contractor agrees to be personally responsible for any and all losses, claims, suits, damages, defense obligations and liability of any kind attributed to CITY, or CITY's employees as a result of such failure. 17. Coverage will not be limited to the specific location or individual or entity designated as the address of the Project. 18. Contractor agrees not to attempt to avoid its defense and indemnity obligations to CITY and its employees, agents, officials and servants by using as a defense Contractor's statutory immunity under workers' compensation and similar statutes. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 4 City Council Meeting of February 10, PM Page 361

362 Item Contractor agrees to require all parties or subcontractors, including architects or others, with which it enters into contracts or hires pursuant to or related in any way with the performance of this Agreement, to provide insurance covering the operations contracted for and naming as additional insureds all parties to this Agreement. Contractor agrees to monitor and review all such coverage and assumes all responsibility for ensuring that such coverage is provided as required here. Contractor agrees that no contract, standard form or otherwise, used by any party in any way connected with this Agreement, or contracts Contractor enters into on behalf of City, will reserve the right to charge back to City the cost of insurance required by this or any other agreement. 20. The Course of Construction policies shall contain the following provisions: a. The City shall be named as loss payee. b. The insurer shall waiver all rights of subrogation against the City. ACCEPTABILITY OF INSURERS. Coverage shall be written by insurers with a current A.M. Best's rating of no less than "A:VIII," and be admitted to conduct business in the State of California by the Department of Insurance. VERIFICATION OF COVERAGE. Contractor shall furnish the City with evidence of the insurance required by this Section, satisfactory to City, consisting of original certificates of insurance and amendatory endorsements, and an additional insured endorsement using Insurance Services Office form CG The endorsements should be on forms provided by the City or on other than the City's forms or a separate owners policy, provided those forms or policies are approved by the City, and amended to conform to the City's requirements. All certificates and endorsements are to be received and approved by the City before work commences. The City reserves the right to require complete, certified copies of all required insurance policies, including endorsements effecting the coverage required by these specifications at any time. Contractor agrees to provide complete certified copies of policies to City within 10 days of City's request for said copies. SUBCONTRACTORS. Contractor shall include all subcontractors or any other party involved in the project by Contractor as insured under its policies or shall require subcontractors or any other party involved in the project by Contractor to carry the same insurance as required herein. Contractor agrees to obtain certificates evidencing such coverage and make reasonable efforts to ensure that such coverage is provided as required here. Contractor agrees to require that no contract used by any subcontractor, or contracts Contractor enters into on behalf of City, will reserve the right to charge back to City the cost of insurance required by this agreement. Contractor agrees that upon request, all agreements with subcontractors or others with whom Contractor contracts with on behalf of City, and all certificates of insurance obtained in compliance with this paragraph will be submitted to City or review. Failure of City to request copies of such documents will not impose and liability on City, or its employees. INDEMNIFICATION. CONTRACTOR and CITY agree that City, its employees, agents and officials should, to the extent permitted by law, be fully protected from any loss, injury, damage, claim, lawsuit, cost, expense, attorneys fees, litigation costs, defense costs, court costs or any other cost arising out of or in any way related to the performance of this Agreement. Accordingly, the provisions of this indemnity provision are intended by the parties to be interpreted and construed to provide the fullest protection possible under the law to the City. CONTRACTOR acknowledges that CITY would not have entered into this Agreement in the absence of the commitment of CONTRACTOR to indemnify and protect CITY as set forth here. The Contractor agrees to indemnify, hold harmless and defend the Client, its officials, officers employees, agents and volunteers from any and all liability or financial loss, including all legal expenses, resulting from any suits, claims, losses or actions brought by any person or Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 5 City Council Meeting of February 10, PM Page 362

363 Item 09 persons, by reason of injury to persons or property and arising directly or indirectly from any activities and operations of the Contractor, or any person employed by the Contractor, in the performance of this Agreement. A. To the full extent permitted by law, CONTRACTOR shall defend, indemnify and hold harmless CITY, its employees, agents and officials, from any liability, claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses or costs of any kind, whether actual, alleged, or threatened, actual attorneys fees incurred by CITY, court costs, interest, defense costs including expert witness fees and any other costs or expenses of any kind whatsoever without restriction or limitation incurred in relation to, as a consequence of, arising out of or in any way attributable actually, allegedly or impliedly, in whole or in part to the performance of this Agreement. All obligations under this provision are to be paid by CONTRACTOR as they are incurred by the CITY. B. Without affecting the rights of CITY under any provision of this agreement or this section, CONTRACTOR shall not be required to indemnify and hold harmless CITY as set forth above for liability attributable to the sole fault of CITY, provided such sole fault is determined by agreement between the parties or the findings of a court of competent jurisdiction. This exception will apply only in instances where the CITY is shown to have been solely at fault and not in instances where CONTRACTOR is solely or partially at fault or in instances where CITY's fault accounts for only a percentage of the liability involved. In those instances, the obligation of CONTRACTOR will be all-inclusive and CITY will be indemnified for all liability incurred, even though a percentage of the liability is attributable to the conduct of the CITY. C. CONTRACTOR acknowledges that its obligation pursuant to this section extends to liability attributable to CITY, if that liability is other than the sole fault of CITY. CONTRACTOR has no obligation under this Agreement for liability proven in a court of competent jurisdiction or by written agreement between the parties to be the sole fault of CITY. D. The obligations of CONTRACTOR under this or any other provision of this Agreement will not be limited by the provisions of any workers compensation act or similar act. CONTRACTOR expressly waives its statutory immunity under such statutes or laws as to CITY, its employees, agents and officials. 5. PREVAILING WAGE: Notice is hereby given that in accordance with the provisions of California Labor Code, Division 2, Part 7, Chapter 1, Articles 1 and 2, the Contractor is required to pay not less than the general prevailing per diem wages for work of a similar character in the locality in which the public work is performed, and not less that the general prevailing rate of per diem wages for holiday and overtime works. In that regard, the Director of the Department of Industrial Relations of the State of California is required to and has determined such general prevailing rates of per diem wages. Copies of such prevailing rates of per diem PFI wages are on file in the Office of the City Clerk of the City of Buena Park, 6650 Beach Boulevard, Buena Park, California, 90620, and are available to any interested party on request. City shall also cause a copy of such determinations to be posted at the job site. Pursuant to the Labor Code Section 1775, the Contractor, shall forfeit, as penalty to the City of Buena Park, not more than fifty dollars ($50.00) for each laborer, workman, or mechanic employed for each calendar day or portion thereof, if such laborer, workman, or mechanic is paid less than the general prevailing rate of wages hereinbefore stipulated for any work done under the attached contract, by the Contractor or by any subcontractor employed thereby, in violation of the provisions of said Labor Code. 6. APPRENTICESHIP EMPLOYMENT: In accordance with the provisions of Section of the Labor Code as amended by Chapter 971, Statutes of 1939, and in accordance with the regulations of the California Apprenticeship Council, properly indentured apprentices may be employed in the prosecution of the work. Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 6 City Council Meeting of February 10, PM Page 363

364 Item 09 Attention is directed to the provisions of Sections and of the Labor Code concerning the employment of apprentices by the Contractor or any subcontractor employed thereby. Section , as amended, required the Contractor or subcontractor employing tradesmen in any apprenticeable occupation to apply to the joint apprenticeship committee nearest the site of the public works project and which administers the apprenticeship program in that trade for a certificate of approval. The certificate will also fix the ratio of apprentices to journeymen that will be used in the performance of the contract. The ratio of apprentices to journeymen in such case shall not be less than one to five except: A. When unemployment in the area of coverage by the joint apprenticeship committee has exceeded an average of 15 percent (15%) in the ninety days prior to for a certificate, or or B. When the number of apprentices in training in the area exceeds a ratio of one to five, C. When the trade can show that it is replacing at least 1/30 of its membership through apprenticeship training on an annual basis statewide or locally, or D. When the Contractor provides evidence of the employment of registered apprentices on all of the Contractor s contract on an annual average of not less than one apprentice to eight journeymen. The Contractor is require to make contributions to funds established for the administration of apprenticeship programs if registered apprentices or journeymen in any apprenticeable trade are employed on such contracts and if other contractors on the public works site are making such contributions. The Contractor and subcontractor employed thereby shall comply with the requirements of Sections and in the employment of apprentices. Information relative to apprenticeship standards, wage schedules, and other requirements may be obtained from the Director of Industrial Relations, ex-officio Administrator of Apprenticeship, San Francisco, California, or from the Division of Apprenticeship Standards and its branch offices. 7. LEGAL HOURS OF WORK: Eight (8) hours of labor shall constitute a legal day s work for all workmen employed in the execution of this contract, and the Contractor and any subcontractor employed thereby shall comply with and be governed by the law of the State of California having to do with working hours set forth in Division 2, Part 7, Chapter 1, Article 3 of the Labor Code of the State of California as amended.the Contractor, shall forfeit, a penalty to the City, twenty-five dollars ($25.00) for each laborer, workman, or mechanic employed in the execution of the contract, by the Contractor or any subcontractor employed thereby, upon any of the work hereinbefore mentioned, for each calendar day during which said laborer, workman, or mechanic is required or permitted to labor more than eight (8) hours in violation of said Labor Code. 8. TRAVEL AND SUBSISTENCE PAY: The Contractor agrees to pay travel and subsistence pay to each workman needed to execute the work required by this contract as such travel and subsistence payments are defined in the applicable collective bargaining agreements filed in accordance with Labor Code Section NON-DISCRIMINATION: No discrimination shall be made in the employment of persons upon public works because of the race, color, or religion of such persons, and every contractor for public works projects who violate this section is subject to all the penalties imposed for violation of Division 2, Part 7, Chapter 1 of the Labor Code in accordance with the provisions of Section 1735 of said Code. 10. ATTORNEY FEES: In the event that any action or proceeding is brought by either party to enforce any term or provisions of this agreement the prevailing party shall recover its reasonable attorney fees and costs incurred with respect thereto. 11. CONTRACT PRICE AND PAYMENT: City shall pay to the Contractor for furnishing the material and doing the prescribed work the unit prices set forth in accordance with the Contractor s Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 7 City Council Meeting of February 10, PM Page 364

365 Item 09 Bid Proposal dated January 21, 2015, however, that the total and complete compensation payable to the Contractor shall not exceed _$ 104,997.00_, unless additional work is requested and an increase in the contract price is approved in writing by the City. IN WITNESS THEREOF, the parties hereto have caused these presents to be duly executed with all the formalities required by law on the respective dates set forth opposite their signatures. State of California Contractor s License No A Expires: May 31, 2016 CONTRACTOR*: Palp, Inc. dba Excel Paving Company Date: Date: By: Curtis P. Brown President Title By: Bruce E. Flatt Vice President Title * Please note: Two signatures required and both signatures must be notarized. CITY OF BUENA PARK: By: City Manager ATTEST: (seal) By: City Clerk APPROVED AS TO FORM: Date: Date: ( ) Steven L. Dorsey City Attorney Contractor s Business phone and fax: / Rev. 5/02 CONTRACT DOCUMENTS PAGE C- 8 City Council Meeting of February 10, PM Page 365

366 Item 09 City Council Meeting of February 10, PM Page 366

367 Item 09 City of Buena Park BID RESULTS FIRESTONE BLVD AND KNOTT AVE I-5 WIDENING WATER MAIN RELOCATION PROJECT Project No. W-335 Bid No Bid Opening: 01/21/15-2:00 P.M. Company Name Bid Amount 1 Palp, Inc. DBA Excel Paving Company $104, Long Beach, CA 2 GRFCO, Inc. $109, Brea, CA 3 T.E. Roberts, Inc. $119, Orange, CA 4 Big Ben, Inc. $152, Irvine, CA 5 Paulus Engineering, Inc. $189, Anaheim, CA 6 Atlas-Allied, Inc. $456, Anaheim, CA City Council Meeting of February 10, PM Page 367

368 Firestone Blvd and Knott Ave I-5 Widening Water Main Relocation Project Project No. W-335, Bid No Bid Opening: 1/21/2015 Item 09 BID SUMMARY 1 Item Aprox. Unit Total Unit Total Unit Total No. Quantity Unit Description Price Amount Price Amount Price Amount LF Furnish and Install 12-inch DIP Class 350 $ $ 68, $ $ 80, $ $ 67, LF SCHEDULE OF WORK ITEMS Removal and disposal of existing 12-inch asbestos cement pipe Palp, Inc dba Excell Paving Co. (Long Beach, CA) GRFCO, Inc. (Brea, CA) T.E. Roberts, Inc. (Orange, CA) $ $ 10, $ $ 1, $ $ 27, EA Furnish and install fire hydrant per City Std. 531 $ 9, $ 9, $ 1, $ 1, $ 10, $ 10, EA 5 1 LS Furnish and install 1-inch water meter and meter box per City Std. 516 $ 3, $ 3, $ 1, $ 1, $ 5, $ 5, Connection to existing 12-inch asbestos cement pipe water main (Sta and Sta ) $ 12, $ 12, $ 25, $ 25, $ 9, $ 9, Total Price for Schedule of Work $ 104, $ 109, $ 119, City Council Meeting of February 10, PM Page 368

369 Firestone Blvd and Knott Ave I-5 Widening Water Main Relocation Project Project No. W-335, Bid No Bid Opening: 1/21/2015 Item 09 BID SUMMARY 2 Item Aprox. Unit Total Unit Total Unit Total No. Quantity Unit Description Price Amount Price Amount Price Amount LF Furnish and Install 12-inch DIP Class 350 $ $ 68, $ $ 120, $ 1, $ 297, LF SCHEDULE OF WORK ITEMS Removal and disposal of existing 12-inch asbestos cement pipe Big Ben, Inc. (Irvine, CA) Paulus Engineering, Inc. (Anaheim, CA) Atlas-Allied, Inc. (Anaheim, CA) $ $ 48, $ $ 39, $ $ 90, EA Furnish and install fire hydrant per City Std. 531 $ 14, $ 14, $ 10, $ 10, $ 16, $ 16, EA 5 1 LS Furnish and install 1-inch water meter and meter box per City Std. 516 $ 4, $ 4, $ 2, $ 2, $ 12, $ 12, Connection to existing 12-inch asbestos cement pipe water main (Sta and Sta ) $ 16, $ 16, $ 15, $ 15, $ 39, $ 39, Total Price for Schedule of Work $ 152, $ 189, $ 456, City Council Meeting of February 10, PM Page 369

370 Firestone Blvd and Knott Ave I-5 Widening Water Main Relocation Project Project No. W-335, Bid No Bid Opening: 1/21/2015 Item 09 BID SUMMARY 3 SCHEDULE OF WORK ITEMS Average Engineer's Estimate Item Aprox. Unit Total Unit Total No. Quantity Unit Description Price Amount Price Amount LF Furnish and Install 12-inch DIP Class 350 $ $ 117, $ $ 61, LF Removal and disposal of existing 12-inch asbestos cement pipe $ $ 36, $ $ 32, EA Furnish and install fire hydrant per City Std. 531 $ 10, $ 10, $ 8, $ 8, EA 5 1 LS Furnish and install 1-inch water meter and meter box per City Std. 516 $ 4, $ 4, $ 8, $ 8, Connection to existing 12-inch asbestos cement pipe water main (Sta and Sta ) $ 19, $ 19, $ 10, $ 10, Total Price for Schedule of Work $ 188, $ 120, City Council Meeting of February 10, PM Page 370

371 Item 10 AGENDA REPORT TO CITY COUNCIL MEETING DATE: February 10, 2015 TO: TITLE: The Mayor and City Council RESOLUTION TO APPROVE A RED CURB ON THE EAST SIDE OF WESTERN AVENUE IN THE VICINITY OF FILLMORE DRIVE AND JACKSON WAY RECOMMENDED ACTION: 1) Adopt a resolution to establish a no parking zone on the east side of Western Avenue in the vicinity of Fillmore Drive and Jackson Way to address safety concerns. PURPOSE: To address safety issues and sight distance concerns on the east side of Western Avenue in the vicinity of Fillmore Drive and Jackson Way. DISCUSSION: At the Traffic and Transportation Commission Meeting on August 7, 2014, the Commission asked staff to investigate sight distance complaints at Western Avenue in three locations: at Jackson Way, at Fillmore Drive, and at the Jackson/Fillmore alley. The Commissioners stated that they had observed vehicles parking in close proximity to the intersections, causing problems with sight distance for vehicles turning onto Western Avenue. Staff performed a sight distance analysis per the American Association of State Highway and Transportation Officials (AASHTO) guidelines. These sight triangles are areas in which AASHTO recommends that there be no obstruction to a driver s view in order to safely turn onto or cross a street. In general, a left-turn from the side street onto the major street is generally considered to be the worst case scenario as a driver needs to be able to see in both directions, and because it takes the longest amount of time to complete. Following AASHTO recommendations would call for the installation of a considerable length of no parking zone approximately 530 feet in total length (from one end to the other end) or approximately 370 feet of new red curb. This would also result in the loss of 17 to 18 parking spaces, assuming 24 feet per vehicle. While installing the no parking zone per the AASHTO recommendation would certainly improve sight distance for vehicles turning onto Western Avenue, there is still the issue of the parking spaces remaining. The area already has a higher demand for parking than what is available, and removing a significant portion of the existing parking could move those vehicles to park in a different area. There is no additional parking available on Western south of this area, as the street narrows and parking there is already prohibited. Going north on Western Avenue, the entire area (both sides of the street) is bounded by apartment complexes that also have a high parking demand. Most likely, these vehicles will simply move into the residential tract on the opposite side of Western Avenue in order to find parking. If this does occur, it could be problematic as staff has already received complaints from that area about vehicles from the nearby apartment complexes parking and blocking access to the residents. City Council Meeting of February 10, PM Page 371

372 Page 2 AGENDA REPORT TO CITY COUNCIL Meeting Date: February 10, 2015 Subject: RESOLUTION TO APPROVE RED CURB ON THE EAST SIDE OF WESTERN AVENUE IN THE VICINITY OF FILLMORE DRIVE AND JACKSON WAY The Traffic and Transportation Commission considered this matter at the November 6, 2014, meeting and voted 3-0 in favor of the option to install a red curb zone, as recommended by the AASHTO sight distance review. This would eliminate any sight distance concerns for vehicles turning from Fillmore Drive or Jackson Way onto Western Avenue and enhance safety for motorists traveling along Western Avenue. Per the Municipal Code of the City of Buena Park, all new red curb must be approved by resolution of the City Council. Staff recommends that the City Council adopt the proposed resolution to establish red curb on the east side of Western Avenue per the proposed plan showing the AASHTO recommended No Parking Zones. A postcard notifying nearby residents of the proposed action and this public meeting was mailed on January 29, PUBLIC NOTIFICATION: On January 29, 2015, a total of 126 notices were sent out to properties within a 650 ft. radius. BUDGET IMPACT: The approximate cost to install the red curb would be $500. There are available funds in the existing sign and striping account for this purpose. Prepared by: Jim Biery, Director of Public Works Approved by: Jim Vanderpool, City Manager Presented by: Dennis D. Barnes, Traffic and Transportation Manager ATTACHMENTS: 1) Resolution 2) Area Map 3) Sight Distance Review at Fillmore Drive and Western Avenue 4) Sight Distance Review at Jackson Way and Western Avenue 5) Location of AASHTO Recommended No Parking Zones on Western Avenue 6) Western Avenue Photos Field visit Item 10 City Council Meeting of February 10, PM Page 372

373 Item 10 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, AMENDING RESOLUTION 3202, AS AMENDED, WHICH IS THE CITY S TRAFFIC RESOLUTION, BY AMENDING SECTION 5 THEREOF TO PROHIBIT PARKING AT ALL TIMES ON THE EAST SIDE OF WESTERN AVENUE NORTH OF JACKSON WAY, AS MORE PARTICULARLY DESCRIBED HEREIN, WITHIN THE CITY OF BUENA PARK. WHEREAS, Resolution No establishes various traffic regulations for the City of Buena Park; and WHEREAS, it is necessary from time to time to revise said resolution to address current traffic conditions; WHEREAS, the City Council desires to improve the sight distance for drivers exiting Fillmore Drive and Jackson Way onto Western Avenue. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUENA PARK DOES HEREBY FIND AND RESOLVE AS FOLLOWS: SECTION 1: Resolution No. 3202, as amended, is hereby further amended by amending Section 5 thereof, and adding Subsection 952, to read as follows: 952 On the east side of Western Avenue from a point 45 feet north of the centerline of Jackson Way, thence north 531 feet. SECTION 2: Except as amended by this Resolution, Resolution No. 3202, as previously amended, shall remain in full force and effect as it existed prior to this amendment. SECTION 3: The City Clerk shall certify to the adoption of this Resolution. PASSED AND ADOPTED this 10th day of February 2015, by the following called vote: AYES: NOES: ABSENT: ABSTAIN: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: Mayor City Council Meeting of February 10, PM Page 373

374 Item 10 RESOLUTION NO. Page 2 ATTEST: City Clerk I, Shalice Tilton, City Clerk of the City of Buena Park, California, hereby certify that the foregoing Resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park held this 10 th day of February City Clerk City Council Meeting of February 10, PM Page 374

375 Item 10 CRESCENT AVE FILLMORE DR FILLMORE DR JACKSON WAY CITY OF BUENA PARK CITY OF ANAHEIM WESTERN AVE : INDICATES THE CITY BORDER City Council Meeting of February 10, PM Page 375

376 Item 10 FILLMORE DR WESTERN AVE JACKSON WAY FILLMORE DR NOTES: 1. SIGHT DISTANCE TRIANGLE BASED ON LEFT TURN FROM FILLMORE DRIVE ONTO WESTERN AVENUE AND IS BASED ON AASHTO EXHIBIT PER AASHTO CHAPTER CASE B-1, LEFT TURN FROM A MINOR ROAD TAKES 7.5 SECONDS PLUS 0.5 SECONDS PER EACH ADDITIONAL LANE TO BE CROSSED BEYOND THE FIRST TWO. IN THIS CASE, THE TURN TIME IS TAKEN TO BE 8.0 SECONDS. 3. GIVEN THE 45 MPH SPEED LIMIT ON WESTERN AVENUE, THE TURN TIME REQUIRED IS 45 mi/hr * 5280 ft/mi * 1 hr/3600 sec * 8.0 sec = FEET 530 FEET. 4. APPROXIMATELY 460' OF NO PARKING ZONES (TOTAL) WOULD NEED TO BE INSTALLED IN ORDER TO MEET THE RECOMMENDED SIGHT DISTANCE PER AASHTO. THIS WOULD RESULT IN THE LOSS OF APPROXIMATELY 19 TO 20 ON-STREET PARKING SPACES. NO. R E V I S I O N S DATE BY DESCRIPTION APPR. DATE R E F E R E N C E S BENCH MARK CITY OF BUENA PARK SIGHT DISTANCE REVIEW AT FILLMORE DRIVE & WESTERN AVENUE DRAWN BY: NORM WRAY ENGINEERING : INDICATES THE CITY BORDER : INDICATES THE POTENTIAL NO PARKING ZONE (RED CURB) : INDICATES THE REQUIRED SIGHT TRIANGLE REVIEWED BY CITY STAFF INITIAL DATE PREPARED UNDER THE DIRECTION OF: DATE REV. TRAFFIC CHECKED BY: UTILITIES APPROVED: DATE STREET INSPECTION SHEET 1 OF 1 City Council Meeting of February 10, PM Page 376

377 Item 10 FILLMORE DR WESTERN AVE JACKSON WAY FILLMORE DR NOTES: 1. SIGHT DISTANCE TRIANGLE BASED ON LEFT TURN FROM JACKSON WAY ONTO WESTERN AVENUE AND IS BASED ON AASHTO EXHIBIT PER AASHTO CHAPTER CASE B-1, LEFT TURN FROM A MINOR ROAD TAKES 7.5 SECONDS PLUS 0.5 SECONDS PER EACH ADDITIONAL LANE TO BE CROSSED BEYOND THE FIRST TWO. IN THIS CASE, THE TURN TIME IS TAKEN TO BE 8.0 SECONDS. 3. GIVEN THE 45 MPH SPEED LIMIT ON WESTERN AVENUE, THE TURN TIME REQUIRED IS 45 mi/hr * 5280 ft/mi * 1 hr/3600 sec * 8.0 sec = FEET 530 FEET. 4. APPROXIMATELY 271' OF NO PARKING ZONES (TOTAL) WOULD NEED TO BE INSTALLED IN ORDER TO MEET THE RECOMMENDED SIGHT DISTANCE PER AASHTO. THIS WOULD RESULT IN THE LOSS OF APPROXIMATELY 11 TO 12 ON-STREET PARKING SPACES. 5. NOTE THAT THE EAST SIDE OF WESTERN AVENUE IN THE CITY OF ANAHEIM IS CURRENTLY SIGNED AS A "NO PARKING ANY TIME" ZONE. NO. R E V I S I O N S DATE BY DESCRIPTION APPR. DATE R E F E R E N C E S BENCH MARK CITY OF BUENA PARK SIGHT DISTANCE REVIEW AT JACKSON WAY & WESTERN AVENUE DRAWN BY: NORM WRAY ENGINEERING : INDICATES THE CITY BORDER : INDICATES THE POTENTIAL NO PARKING ZONE (RED CURB) : INDICATES THE REQUIRED SIGHT TRIANGLE REVIEWED BY CITY STAFF INITIAL DATE PREPARED UNDER THE DIRECTION OF: DATE REV. TRAFFIC CHECKED BY: UTILITIES APPROVED: DATE STREET INSPECTION SHEET 1 OF 1 City Council Meeting of February 10, PM Page 377

378 8601 Item 10 85' FILLMORE DR ' 18' ' WESTERN AVE 71' 120' 8694 FILLMORE DR JACKSON WAY ' : INDICATES THE CITY BORDER : INDICATES THE RECOMMENDED NO PARKING ZONE NOTES: 1. THE RED CURB SHOWN ASSUMES THAT THE ENTIRE NO PARKING ZONE PER AASHTO RECOMMENDATIONS IS IMPLEMENTED. 2. THE APPROXIMATE LENGTH OF THE NEW ZONE IS 690', WHICH WOULD RESULT IN THE LOSS OF APPROXIMATELY 17 TO 18 PARKING SPACES (ASSUMING 24' PER SPACE). City Council Meeting of February 10, PM Page 378

379 Item 10 Fillmore Drive looking North onto Western Avenue Fillmore Drive looking South onto Western Avenue City Council Meeting of February 10, PM Page 379

380 Item 10 Fillmore Drive Google Earth Image of Intersection (Looking West) Fillmore Drive Google Earth Image of Intersection (Looking North onto Western Avenue), shows stop bar and legend City Council Meeting of February 10, PM Page 380

381 Item 10 Jackson Way Looking North onto Western Avenue (Stopped at Crosswalk) Jackson Way Looking South onto Western Ave (Stopped at Crosswalk) City Council Meeting of February 10, PM Page 381

382 Item 10 Jackson Way Looking North (Stopped on Crosswalk) Jackson Way Looking South onto Western Ave (Stopped on Crosswalk) City Council Meeting of February 10, PM Page 382

383 Item 11 STUDY & EXECUTIVE SESSIONS BUENA PARK CITY COUNCIL STUDY SESSION EXECUTIVE SESSION SUMMARY SHEET MEETING DATE: January 27, 2015 TOPIC:DISCUSSION AND DIRECTION REGARDING A CITY AGREEMENT WITH BUENA PARK SCHOOL DISTRICT (BPSD) AND CENTRALIA SCHOOL DISTRICT (CSD) FOR USE OF SCHOOL FIELDS FROM: Margaret Riley, Director of Community Services EXECUTIVE SESSION: INFORMATION REQUIRED BY THE BROWN ACT: License Permit Determination Conference with Real Property Negotiator Conf w/legal Counsel-Existing Lit (d)(1) Conf w/legal-anticipated Lit. (exposure to) (d)(2) Liability Claims Conf w/ Legal-Anticipation Lit. (city initiated) (d)(4) Worker Compensation Claims Threat to Public Services or Facilities Public Employee Appointment Public Employment Public Employee Performance Evaluation Public Employee Discipline/Dismissal/Release Conference with Labor Negotiator Report Involving Trade Secret Case Review/Planning Hearings Pursuant to Government Code Section (example: , ) Applicant: Property: Negotiating Parties: Under Negotiation: Name of Case: Title (public employee items): Employee Organization (labor items): Subject Matter: Other: BACK-UP MATERIAL? YES NO IN C.C. CONF. ROOM REQUESTED OF COUNCIL/AGENCY BOARD: Receive report and provide direction. Rev. 08/2013 City Council Meeting of February 10, PM Page 383

384 Item 11 AGENDA REPORT TO CITY COUNCIL STUDY SESSION MEETING DATE: January 27, 2015 TO: TITLE: The Mayor and City Council DISCUSSION AND DIRECTION REGARDING A CITY AGREEMENT WITH BUENA PARK SCHOOL DISTRICT (BPSD) AND CENTRALIA SCHOOL DISTRICT (CSD) FOR USE OF SCHOOL FIELDS DISCUSSION: The athletic fields within the City parks are highly utilized by user groups and City youth sports programs, causing the City to use school fields for youth sports practices. The City has an informal agreement with the Buena Park and Centralia School Districts to use their fields after school hours and on weekends. Upon request from a youth sports coach, the Community Services Coordinator will complete a School and Parks Field Use Permit and forward the permit to the Superintendent s office. During practice, the coach must present the permit upon request from the City or School District staff. The following youth sports groups are permitted to use school fields for practice: P-Nut Baseball (City Program) Buena Park Youth Soccer (City Program) American Youth Soccer Organization (City-Sponsored Program) Buena Park National Little League (City-Sponsored Program) Buena Park American Little League (City-Sponsored Program) Buena Park Girls Softball (City-Sponsored Program) Buena Park Youth Football (City-Sponsored Program) At the request of the Buena Park School District (BPSD), the City has removed certain schools from the permitting process. For instance, the use of Beatty School was stopped when the BPSD notified the City that the District was going to allow exclusive use of their field to a cricket sports group. Two years ago, Gilbert School was eliminated when the BPSD determined that the field was being over-used. Staff recently discussed the current permitting procedure with the Superintendents from the BPSD and the CSD. They are satisfied with the current verbal agreement and permitting procedure, and feel there is no need to make any changes at this time. Prepared by: Approved by: Presented by: Margaret Riley, Director of Community Services Jim Vanderpool, City Manager Margaret Riley, Director of Community Services ATTACHMENT: School and Parks Field Permit City Council Meeting of February 10, PM Page 384

385 Item 11 City Council Meeting of February 10, PM Page 385

386 Item 12 STUDY & EXECUTIVE SESSIONS BUENA PARK CITY COUNCIL STUDY SESSION EXECUTIVE SESSION SUMMARY SHEET MEETING DATE: February 10, 2015 TOPIC: DISCUSSION AND DECISION REGARDING SUPPLEMENTAL FUNDING TO COMMUNITY SENIORSERV FOR THE ADULT DAY CARE CENTER (BPADC) FROM: Margaret Riley, Director of Community Services EXECUTIVE SESSION: INFORMATION REQUIRED BY THE BROWN ACT: License Permit Determination Conference with Real Property Negotiator Conf w/legal Counsel-Existing Lit (d)(1) Conf w/legal-anticipated Lit. (exposure to) (d)(2) Liability Claims Conf w/ Legal-Anticipation Lit. (city initiated) (d)(4) Worker Compensation Claims Threat to Public Services or Facilities Public Employee Appointment Public Employment Public Employee Performance Evaluation Public Employee Discipline/Dismissal/Release Conference with Labor Negotiator Report Involving Trade Secret Case Review/Planning Hearings Pursuant to Government Code Section (example: , ) Applicant: Property: Negotiating Parties: Under Negotiation: Name of Case: Title (public employee items): Employee Organization (labor items): Subject Matter: Other: BACK-UP MATERIAL? YES NO IN C.C. CONF. ROOM REQUESTED OF COUNCIL/AGENCY BOARD: Receive report and provide direction. Rev. 08/2013 City Council Meeting of February 10, PM Page 386

387 Item 12 AGENDA REPORT TO CITY COUNCIL STUDY SESSION MEETING DATE: February 10, 2015 TO: TITLE: The Mayor and City Council DISCUSSION AND DECISION REGARDING SUPPLEMENTAL FUNDING TO COMMUNITY SENIORSERV FOR THE ADULT DAY CARE CENTER (BPADC) DISCUSSION: For over thirty years, Community SeniorServ has operated the Buena Park Adult Day Care Center (BPADC) at the Buena Park Senior Activity Center. The BPADC provides day care for seniors with mild cases of cognitive impairment and gives families peace of mind, knowing that their loved ones are enjoying companionship and care in a safe environment. The program has a suggested donation of $45 per day of service. However, participants may confidentially donate an amount that works for them. The program is offered to all residents in the area, not only exclusively to Buena Park residents. This open door policy is in conjunction with the federal funds that the program receives. In October 2013, the Council approved a $19,000 budget transfer to subsidize the funding for the BPADC. In January of this year, Community SeniorServ advised staff that they had experienced another shortfall and asked the City to subsidize the program by $30,000. At the January 27, 2015, study session, staff presented this request to the Council, who in turn, directed staff to bring the item back to study session with an in-depth budget from Community SeniorServ for the program and the building costs incurred by the City for providing the space. The space is approximately 1,000 square feet. Staff estimates the annual cost to the City to operate BPADC in the Senior Activity Center is $6,600. This cost includes gas, electricity, heat/air, and janitorial services. There are no City personnel costs associated with the BPADC, although front counter staff will occasionally answer phone inquiries regarding the program. If the BPADC were to be eliminated, staff would re-program the space to offer classes. Community SeniorServ must submit a Request for Proposal (RFP) to the County of Orange by February 11, 2015, for additional program funding. Therefore, time is of the essence for this decision. Prepared by: Approved by: Presented by: Margaret Riley, Director of Community Services Jim Vanderpool, City Manager Margaret Riley, Director of Community Services ATTACHMENT: SeniorServ Budgets for Fiscal Years 2011/12, 2012/13 City Council Meeting of February 10, PM Page 387

388 Item 12 City Council Meeting of February 10, PM Page 388

389 Item 12 City Council Meeting of February 10, PM Page 389

390 Item 12 City Council Meeting of February 10, PM Page 390

391 Item 12 City Council Meeting of February 10, PM Page 391

392 Item 13 STUDY & EXECUTIVE SESSIONS BUENA PARK CITY COUNCIL STUDY SESSION EXECUTIVE SESSION SUMMARY SHEET MEETING DATE: February 10, 2015 TOPIC: AMENDMENT TO JOINT AGREEMENT FOR THE OPERATION, MAINTENANCE AND FINANCIAL MANAGEMENT OF THE ORANGE COUNTY 800 MHz COUNTYWIDE COORDINATED COMMUNICATION SYSTEM FROM: Aaron France, Assistant to the City Manager EXECUTIVE SESSION: INFORMATION REQUIRED BY THE BROWN ACT: License Permit Determination Conference with Real Property Negotiator Conf w/legal Counsel-Existing Lit (d)(1) Conf w/legal-anticipated Lit. (exposure to) (d)(2) Liability Claims Conf w/ Legal-Anticipation Lit. (city initiated) (d)(4) Worker Compensation Claims Threat to Public Services or Facilities Public Employee Appointment Public Employment Public Employee Performance Evaluation Public Employee Discipline/Dismissal/Release Conference with Labor Negotiator Report Involving Trade Secret Case Review/Planning Hearings Pursuant to Government Code Section (example: , ) Applicant: Property: Negotiating Parties: Under Negotiation: Name of Case: Title (public employee items): Employee Organization (labor items): Subject Matter: Other: BACK-UP MATERIAL? YES NO IN C.C. CONF. ROOM REQUESTED OF COUNCIL/AGENCY BOARD: 1) Approve the Amendment to Joint Agreement of the Orange County 800 MHz Countywide Coordinated Communication System; 2) Authorize the City Manager and City Attorney to make any necessary, non-monetary changes to the agreement; and 3) Authorize the City Manager and City Clerk to execute the amended agreement Rev. 08/2013 City Council Meeting of February 10, PM Page 392

393 Item 13 AGENDA REPORT TO CITY COUNCIL STUDY SESSION MEETING DATE: February 10, 2015 TO: TITLE: Mayor and City Council AMENDMENT TO JOINT AGREEMENT FOR THE OPERATION, MAINTENANCE AND FINANCIAL MANAGEMENT OF THE ORANGE COUNTY 800 MHz COUNTYWIDE COORDINATED COMMUNICATION SYSTEM RECOMMENDED ACTION: 1) Approve the Amendment to Joint Agreement of the Orange County 800 MHz Countywide Coordinated Communication System; 2) Authorize the City Manager and City Attorney to make any necessary, non-monetary changes to the agreement; and 3) Authorize the City Manager and City Clerk to execute the amended agreement PURPOSE: To reaffirm the City s commitment for the implementation and funding obligations associated with the CCCS project. DISCUSSION: The 800 MHz Countywide Coordinated System (CCCS) is a partnership between Orange County, its 34 cities, and four other participating agencies. The 800 MHz Countywide Coordinated Communications System Governance Committee, which is comprised of three County representatives and four City Managers, oversees the CCCS. The original life expectancy of the CCCS was to the year 2015, but an upgrade extended the system to To ensure the CCCS continues to operate, the Committee has recommended its replacement by The current 800 MHz CCCS has allowed Orange County to have communications interoperability for many years and it is essential for public safety and other city departments. After a thorough analysis, the Governance Committee came to the conclusion that replacing the entire system over a period of a few years was the most logical and fiscally responsible approach to achieving the goal of providing a reliable communications system countywide. At the October 23, 2012, study session, the City Council was briefed on the 800 MHz CCCS Next Generation Project. Robert Stoffel from the Orange County Sheriff s Department, Division of Communications & Technology, briefed the Council on the project and next steps moving forward. Following discussion, the Council affirmed its interest in participating in the replacement. Earlier this year, the City made its first payment in the amount of $47,570 for its portion of the northwest and southwest cells of the system. In FY 15-16, cities will be asked to pay for the north and Laguna cells. Payment obligations from the cities will increase gradually as the system nears completion in Buena Park s total cost for the system replacement and radio replacement is just under $3 million. Staff has informed the County the City would be interested City Council Meeting of February 10, PM Page 393

394 Page 2 AGENDA REPORT TO CITY COUNCIL Meeting Date: February 10, 2015 Subject: AMENDMENT TO JOINT AGREEMENT FOR THE OPERATION, MAINTENANCE AND FINANCIAL MANAGEMENT OF THE ORANGE COUNTY 800 MHz COUNTYWIDE COORDINATED COMMUNICATION SYSTEM Item 13 in a financing option that includes other cities and participating agencies. By financing with the County, all parties would receive a better interest rate on the debt service for the project. BUDGET IMPACT: Staff will be bringing a financing option back to Council for consideration at a later date. Buena Park s proportionate share of the entire CCCS project is $2,931,124. The City s first payment for this project was made earlier this year in the amount of $47,570. Prepared by: Approved by: Presented by: Aaron France, Assistant to the City Manager Jim Vanderpool, City Manager Aaron France, Assistant to the City Manager ATTACHMENTS: 1) CCCS Amendment to Joint Agreement 2) October 23, 2012, City Council Meeting minutes City Council Meeting of February 10, PM Page 394

395 Item 13 AMENDMENT TO JOINT AGREEMENT FOR THE OPERATION, MAINTENANCE AND FINANCIAL MANAGEMENT OF THE ORANGE COUNTY 800 MEGAHERTZ COUNTYWIDE COORDINATED COMMUNICATIONS SYSTEM THIS AMENDMENT ( Amendment ) is entered into on, 2015 by and between the Parties listed on Exhibit A, attached hereto, which are sometimes individually referred to as Party or collectively referred to as the Parties. RECITALS A. On November 23, 2004, the Parties executed that certain document entitled Joint Agreement for the Operation, Maintenance and Financial Management of the Orange County 800 Megahertz Countywide Coordinated Communications System ( Agreement ), which provides for the management and governance of the 800 MHz Countywide Coordinated Communications System ( 800 MHz CCCS ). B. The 800 MHz CCCS requires significant enhancement in order to extend the life of the system. C. Pursuant to Section of the Agreement, the Governance Committee and the County have developed a long-range implementation plan to extend the CCCS, and have developed a scope of work, which includes all the activities, infrastructure and project schedule information for fiscal years described on Exhibit B, attached hereto ( System Extension ). D. The Governance Committee and County have also developed the overall estimated cost of the System Extension, including each Party s estimated funding share by fiscal year described on Exhibit C, attached hereto. E. A Party s funding plan for the System Extension may consist of one or more of the following: 1) a Party s cash contribution, 2) a Party or a group of Parties financing all or a portion of the System Extension through the issuance of tax exempt bonds or other public financing mechanisms, and/or 3) a Party or group of Parties financing all or a portion of the System Extension through the County approved System Extension vendor. F. The Parties desire to amend the Agreement to provide their commitment to the System Extension and describe their implementation and funding obligations. G. This Amendment has been approved by the Governance Committee. AGREEMENT NOW, THEREFORE, in consideration of the foregoing recitals and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties hereby agree as follows: Page 1 of 12 City Council Meeting of February 10, PM Page 395

396 Item Implementation Obligations. The Parties hereby commit to fund and implement the System Extension as described on Exhibit B and Exhibit C. a. California Environmental Quality Act ( CEQA ). The County shall be the lead agency for purposes of CEQA and shall obtain all necessary approvals for the System Extension. b. Party Cost Share. The Parties intend to implement and fund the System Extension over several years beginning in fiscal year through fiscal year Each Party is responsible for its fair share contribution to the System Extension. The total estimated budget for the System Extension and each Party s fair share contribution is depicted on Exhibit C ( Cost Share ). A Party s Cost Share is determined by the number of subscriber radios used by the Party on the CCCS, as well as the Party s proportionate share of the System Extension dedicated to System Backbone. Each Party shall pay its total Cost Share in five fiscal year payments beginning in fiscal year through fiscal year in accordance with the procedures in Subsection (c) below. Each Party acknowledges that its Cost Share for the System Extension is an estimate and is expressed as a not to exceed amount. Each Party s Cost Share will be based on an actual quote by a third party vendor who will perform the System Extension under a contract or series of contracts approved and managed by the County ( Contractor ). A Party s actual Cost Share amount will be determined prior to the beginning of each fiscal year in which it is due and will be based on the Contractor s scope of work for the respective fiscal year. Therefore, the Cost Share depicted on Exhibit C may change, and may be periodically updated by the Parties to reflect any changed equipment or authorized System Extension modification expenses. c. Invoicing & Payment. The County will calculate the actual Cost Share amount due the following fiscal year, and will invoice each Party by July 1. Each Party shall pay its respective Cost Share to the County within thirty (30) days of the start of the fiscal year. A Party is exempt from the payment procedures of this Subsection 1.c for the relevant fiscal year if it has: i. Executed a binding agreement with the County approved Contractor, agreeing to pay or finance its Cost Share through the Contractor directly, or ii. Executed a binding agreement with the County agreeing to jointly finance its Cost Share. d. Cost Share Responsibility. Upon execution of this Amendment, each Party is responsible for its actual Cost Share regardless of the form and manner of payment described herein, such that the Party cannot terminate its Cost Share obligation for any reason. In the event of a withdrawal from the system in accordance with Section 20 of the Agreement or in the case of a default for failure to pay its Cost Share in accordance with this Amendment, each Party remains obligated to pay to County the Party s outstanding Cost Share as that obligation becomes due. Should any Party fail to pay its respective Cost Share when due, the County shall take action as is appropriate to obtain such payment. Nothing herein shall be construed as the County s exclusive remedy for the remediation of defaults by a Party or Parties, and the County reserves the right to pursue any and all available rights and remedies at law or in equity. Page 2 of 12 City Council Meeting of February 10, PM Page 396

397 Item 13 e. County Trust Account. The County shall deposit all Cost Share contributions into a trust account that is managed solely for the purpose of the System Extension. 2. System Extension Administration. The Orange County Sheriff-Coroner Department/Communications & Technology Division shall administer all agreements for the System Extension, and regularly report such progress to the Governance Committee. 3. Participating Agencies. The Parties hereby update the list of Participating Agencies described on Exhibit D, attached hereto, which shall replace in its entirety Exhibit C of the Agreement. Participating Agencies will continue to contribute to overall backbone costs through the payment of a separate and established entry fee for every radio added to the system. 4. Capitalized Terms. Any capitalized terms not defined herein shall have the meanings set forth in the Agreement. 5. Counterparts. This Amendment may be executed in two or more counterparts, each of which shall be deemed an original, but all of which together shall constitute but one and the same instrument. 6. Full Force. Except as expressly set forth herein, the Agreement shall remain unmodified and in full force and effect. Page 3 of 12 City Council Meeting of February 10, PM Page 397

398 Item 13 IN WITNESS WHEREOF, the Parties have executed this Amendment as of the date first written above. THE COUNTY OF ORANGE, a political subdivision of the State of California By: Chairman of the Board of Supervisors SIGNED AND CERTIFIED THAT A COPY OF THIS DOCUMENT HAS BEEN DELIVERED TO THE CHAIRMAN OF THE BOARD By: Clerk of the Board of Supervisors County of Orange, California APPROVED AS TO FORM: COUNTY COUNSEL By: Page 4 of 12 City Council Meeting of February 10, PM Page 398

399 Item 13 CITY OF BUENA PARK A Municipal Corporation Signature Name: James B. Vanderpool Title: City Manager ATTEST: (SEAL) Shalice Tilton, City Clerk APPROVED AS TO FORM: Steven L. Dorsey, City Attorney Page 5 of 12 City Council Meeting of February 10, PM Page 399

400 Item 13 EXHIBIT A PARTIES TO THE AMENDMENT ENTITY RESPONSIBLE ADMINISTRATOR ADDRESS PHONE # Aliso Viejo Anaheim City Manager 12 Journey, Suite 100 Aliso Viejo, CA S. Anaheim Blvd. City Manager Anaheim, CA / / Brea Buena Park City Manager City Manager 1 Civic Center Circle Brea, CA Beach Blvd. Buena Park, CA / / Costa Mesa City Manager 77 Fair Drive Costa Mesa, CA / Cypress City Manager 5275 Orange Avenue Cypress, CA / Dana Point City Manager Golden Lantern, Suite 203 Dana Point, CA / Fountain Valley City Manager Slater Avenue Fountain Valley, CA / Fullerton City Manager 303 W. Commonwealth Ave Fullerton, CA / Garden Grove City Manager Acacia Parkway Garden Grove, CA / Huntington Beach City Administrator 2000 Main Street Huntington Beach, CA / Irvine City Manager 1 Civic Center Plaza Irvine, CA / La Habra City Manager 201 E. La Habra Blvd. La Habra, CA / Page 6 of 12 City Council Meeting of February 10, PM Page 400

401 Item 13 ENTITY RESPONSIBLE ADMINISTRATOR ADDRESS PHONE # La Palma City Manager 7822 Walker Street La Palma, CA / Laguna Beach City Manager 505 Forest Avenue Laguna Beach, CA / Laguna Hills City Manager El Toro Road Laguna Hills, CA / Laguna Niguel City Manager La Paz Road Laguna Niguel, CA / Laguna Woods City Manager El Toro Road Laguna Woods, CA / Lake Forest City Manager Commercentre Drive Lake Forest, CA / Los Alamitos City Manager 3191 Katella Avenue Los Alamitos, CA / ext. 201 Metro Cities Fire Authority Manager 201 S. Anaheim Blvd., Suite 302 Anaheim, CA / Mission Viejo City Manager 200 Civic Center Mission Viejo, CA / Newport Beach City Manager 100 Civic Center Drive Newport Beach, CA / Orange City Manager 300 East Chapman Ave. Orange, CA / Orange County Fire Authority Fire Chief 1 Fire Authority Road Irvine, CA / Orange, County of CEO 333 W. Santa Ana Blvd. Santa Ana, CA / Page 7 of 12 City Council Meeting of February 10, PM Page 401

402 Item 13 ENTITY RESPONSIBLE ADMINISTRATOR ADDRESS PHONE # Placentia City Administrator 401 East Chapman Ave Placentia, CA / Rancho Santa Margarita City Manager El Paseo Rancho Santa Margarita, CA / ext. 210 San Clemente City Manager 100 Avenida Presidio San Clemente, CA / San Juan Capistrano City Administrator Paseo Adelanto San Juan Capistrano, CA / Santa Ana City Manager 20 Civic Center Plaza Santa Ana, CA / Seal Beach City Manager 211 8th Street Seal Beach, CA / ext. 300 Stanton City Manager 7800 Katella Avenue Stanton, CA / ext. 240 Tustin City Manager 300 Centennial Way Tustin, CA / Villa Park City Manager Santiago Blvd. Villa Park, CA / West Cities Police Communications West-Comm Administrator 911 Seal Beach Blvd. Seal Beach, CA / Westminster City Manager 8200 Westminster Blvd. Westminster, CA / ext. 402 Yorba Linda City Manager 4845 Casa Loma Avenue Yorba Linda, CA / Page 8 of 12 City Council Meeting of February 10, PM Page 402

403 Item 13 EXHIBIT B GENERAL DESCRIPTION OF SYSTEM EXTENSION AND PROJECT SCHEDULE 1.0 Overview The System Extension plan will focus on extending the life of the existing CCCS radio system by systematically replacing end-of-life equipment in strategic phases culminating in an upgrade to P25 compliance with the goal of continuing to provide quality radio communications to the law, fire, lifeguard and public works agencies in Orange County. 2.0 Description of System Extension 2.1 System Backbone Radio infrastructure equipment that is at or near the end of its expected life will be directly replaced with the current version of the same equipment that will maintain all existing features and functionalities and is able to work with the existing backhaul network. Specifically, this will involve the replacement of 565+ existing Quantar radio base stations and ancillary equipment at 25 radio sites with 800 MHz 3600 baud GTR8000 base stations and ancillary equipment. This will be accomplished in accordance with the following schedule: System Backbone schedule: Northwest Cell = 24 Quantars replaced in 2015 Southwest Cell = 40 Quantars replaced in 2015 Laguna Cell = 33 Quantars replaced in 2016 Moorhead IR Site = 8 Quantars replaced in 2016 North Cell = 105 Quantars replaced in 2016 South Cell = 135 Quantars replaced in 2017 Crystal Cove IR Site = 4 Quantars replaced in 2017 Countywide Cell = 210 Quantars replaced in 2017 Carbon Canyon IR Site = 3 Quantars replaced in 2017 Silverado IR Site = 3 Quantars replaced in Law Enforcement Dispatch Consoles Police Dispatch Gold Elite consoles will be out-of-service by the vendor in 2018 and will need to be replaced prior to 2018 to maintain the existing console priority feature once the system is upgraded to P25. Console priority is a feature unique to law enforcement dispatch and allows dispatch to have the ability to transmit and receive audio simultaneously and is an officer safety necessity. Existing Gold Elite Console equipment will be replaced with its successor console, the MCC7500. Due to the complexity of the replacement at each law dispatch center, only 6 dispatch centers can be upgraded each year. A schedule has been developed to address the 20 law dispatch centers on the system, as shown below. Page 9 of 12 City Council Meeting of February 10, PM Page 403

404 Item 13 Console schedule: FY14/15 - Loma Ridge, Irvine, Laguna Beach, Huntington Beach FY15/16 - Anaheim, Brea, West Comm, Santa Ana, Tustin FY16/17 - Orange, Fullerton, Costa Mesa, Garden Grove, Westminster FY17/18 - Placentia, La Palma, Newport Beach, Fountain Valley, Buena Park, La Habra 2.3 System Field Equipment When the System Backbone is upgraded to the P25 standard in FY 2018/2019, all subscriber radio equipment will also need to be P25 capable. Subscriber radios that are capable of being upgraded will need to receive the software/firmware upgrade prior to the backbone upgrade. Older subscriber radio equipment that is not capable of being upgraded to the P25 standard will need to be replaced prior to the P25 upgrade. Each agency will be responsible for the purchase of either replacement radios, or the necessary subscriber upgrade package for upgradable radios. 2.4 P25 Upgrade When all backbone sites and law dispatch consoles have completed their equipment replacement, the vendor will initiate the necessary equipment and software update to bring the system up to the 7.18 software platform for P25 compliance. This final phase of the System Extension plan is scheduled for FY 2018/2019. Page 10 of 12 City Council Meeting of February 10, PM Page 404

405 Item 13 EXHIBIT C TOTAL ESTIMATED SYSTEM EXTENSION COST & ESTIMATED PARTY COST SHARE BY FISCAL YEAR Page 11 of 12 City Council Meeting of February 10, PM Page 405