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Current Year 2021--> Meeting Date
CITY OF SAN BERNARDINO
AGENDA
FOR THE
REGULAR MEETING OF THE MAYOR AND CITY COUNCIL
OF THE CITY OF SAN BERNARDINO, MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS
THE SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY, MAYOR AND CITY COUNCIL OF THE CITY OF SAN
BERNARDINO ACTING AS THE SUCCESSOR HOUSING AGENCY TO THE REDEVELOPMENT AGENCY, AND MAYOR
AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS THE HOUSING AUTHORITY
WEDNESDAY, JANUARY 20, 2021
5:30 PM – CLOSED SESSION 7:00 PM – OPEN SESSION
VIA ZOOM • SAN BERNARDINO, CA 92410 • WWW.SBCITY.ORG
Theodore Sanchez John Valdivia Damon L. Alexander
COUNCIL MEMBER, W ARD 1 MAYOR COUNCIL MEMBER, WARD 7
Sandra Ibarra
Robert D. Field
MAYOR PRO-TEM, W ARD 2 CITY MANAGER
Juan Figueroa Sonia Carvalho
COUNCIL MEMBER, W ARD 3
CITY ATTORNEY
Fred Shorett Genoveva Rocha
COUNCIL MEMBER, W ARD 4 CITY CLERK
Ben Reynoso
COUNCIL MEMBER, W ARD 5
Kimberly Calvin
COUNCIL MEMBER, W ARD 6
Welcome to a meeting of the Mayor and City Council of the City of San Bernardino.
o Written comment on any item may also be submitted to the City Clerk to be included in the meeting
record. It will not be read aloud by the City Clerk.
o Those who wish to speak on public or quasi-judicial hearing items will have three minutes for each item.
o Please contact the City Clerk’s Office (909)384-5002 two working days prior to the meeting for any
requests for reasonable accommodation to include interpreters.
o All documents for public review are on file with the City Clerk’s Office or may be accessed online by
going to www.sbcity.org.
Regular Meeting Agenda January 20, 2021
Mayor and City Council of the City of San Bernardino Page 3 Printed 1/15/2021
CALL TO ORDER
Attendee Name Present Absent Late Arrived
Council Member, Ward 1 Theodore Sanchez
Mayor Pro-Tem, Ward 2 Sandra Ibarra
Council Member, Ward 3 Juan Figueroa
Council Member, Ward 4 Fred Shorett
Council Member, Ward 5 Ben Reynoso
Council Member, Ward 6 Kimberly Calvin
Council Member, Ward 7 Damon L Alexander
Mayor John Valdivia
City Manager Robert D. Field
City Attorney Sonia Carvalho
City Clerk Genoveva Rocha
5:30 P.M.
CLOSED SESSION PUBLIC COMMENT
CLOSED SESSION
(A) CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION (Pursuant to
Government Code Section 54956.9(a) and (d)(1):
a. San Bernardino Police Officers’ Association v. City of San Bernardino, San
Bernardino Superior Court Case No.: CIVDS1817732
(B) CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Initiation of litigation (Pursuant to Government Code Section 54956.9(d)(4): Two
items. (Two Receivership cases)
(C) CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Significant exposure to litigation (Pursuant to Government C ode Section
54956.9(d)(2)): One case - see attached letter.
(D) CONFERENCE WITH LABOR NEGOTIATOR (Pursuant to Government Code
Section 54957.6):
Agency Designated Representative: City Manager;
Employee Organizations: International Union of Operating En gineers, General
Unit; San Bernardino Police Management Association; Teamsters - Middle
Management Unit; San Bernardino Police Officers Association; and San
Bernardino Confidential-Management Association
(E) CONFERENCE WITH REAL PROPERTY NEGOTIATORS - Pursuant to
Government Code Section 54956.8:
Property Address: An approximately 17.61 gross acre vacant (retail/commercial)
site consisting of 74 parcels located at the southwest corner of East Highland
Regular Meeting Agenda January 20, 2021
Mayor and City Council of the City of San Bernardino Page 4 Printed 1/15/2021
and Arden Avenues - APNs 1191-021-01; 1191-021-11 to 69; 1191-041-17 to 22;
and 1191-041-25 to 32
Agency Negotiator: Robert D. Field, City Manager
Negotiating Parties: Mark Development, Inc.
Under Negotiation: Price and Terms
7:00 P.M.
INVOCATION AND PLEDGE OF ALLEGIANCE
CLOSED SESSION REPORT
CITY MANAGER UPDATE
APPOINTMENTS
1. Arts and Historical Preservation Commission Appointment (Ward 7)
Recommendation
Approve the appointment of Mr. Robert A. Porter to the Arts and Historical
Preservation Commission representing Ward 7. Mr. Porter will replace Michael R.
Tacchia with the term ending December 2024.
2. Public Safety and Human Relations Commission Appointment (Ward 7)
Recommendation
Approve the appointment of Ms. Deana Cervantez to the Public Safety and Human
Relations Commission representing Ward 7. Ms. Cervantez will replace Damon L.
Alexander with the term ending December 2024.
3. Parks, Recreation and Community Services Commission Appointment (Ward
7)
Recommendation
Approve the appointment of Ms. Fay Aldridge to the Parks, Recreation and
Community Services Commission representing Ward 7. Ms. Aldridge will replace
Janette McKaig with the term ending December 2024.
4. Charter Review Commission Reappointment (Ward 7)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, approve the reappointment of Mr. Philip M. Savage to the Charter
Review Commission representing Ward 7, with the term ending December 2024.
5. Measure S Citizens Oversight Committee Appointment (Ward 4)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, approve the appointment of Mr. Michael J. Gallo to the Measure S
Citizens Oversight Committee representing Ward 4. Mr. Michael J. Gallo will
replace Karina J. Cornejo with the term ending December 2022.
Regular Meeting Agenda January 20, 2021
Mayor and City Council of the City of San Bernardino Page 5 Printed 1/15/2021
PRESENTATIONS
6. Public Safety Update (All Wards)
PUBLIC COMMENTS FOR ITEMS LISTED AND NOT LISTED ON THE AGENDA
STAFF REPORTS
7. Encanto Community Center Improvements Project (Ward 6)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-1:
1. Approving the use of donated funds from the Estate of Sharell Paramo to support
a project for renovation of the Encanto Community Center; and
2. Authorizing the Director of Finance to appropriate funds in the amount of
$2,236,622 from Donations Fund No. 006 to the Encanto Community Center
Improvements Project (“Project”) and amend the FY 2020-21 Capital
Improvement Plan to include the Project; and
3. Approving the award of a Professional Services Agreement with Miller
Architectural Corporation for Project design services in the amount of $178,385
from Encanto Community Center Improvements Project Fund No. 006-380-8748.
CONSENT CALENDAR
8. November and December 2020 City Board, Commission, and Citizen Advisory
Committee Approved Minutes
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, receive and file the minutes from the City board, commission, and citizen
advisory committee meetings approved in November and December 2020.
9. Approval of the Mayor and City Council Meeting Minutes (All Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Berna rdino,
California, approve the minutes from the December 7, 2020, December 16, 2020
and December 18, 2020, Mayor and City Council meetings.
10. General Plan Advisory Committee (All Wards)
Recommendation
Adopt Resolution No. 2021-2 of the Mayor and City Council of the City of San
Bernardino, California, establishing a General Plan Advisory Committee Council to
assist with the comprehensive update of the City’s General Plan.
Regular Meeting Agenda January 20, 2021
Mayor and City Council of the City of San Bernardino Page 6 Printed 1/15/2021
11. Imposing Liens to Recover Costs for Code Enforcement Abatements (Ward:1,
2, 3, 4, 6 & 7)
Recommendation
Adopt Resolution No. 2021-3 of the Mayor and City Council of the City of San
Bernardino, California, imposing liens on certain real property located within the City
of San Bernardino for the costs of public nuisance abatements.
12. Investment Portfolio Report for November 2020 (All Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, accept and file the Monthly Investment Portfolio Report for November
2020.
13. Approval of Commercial and Payroll Disbursements (All Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California approve the commercial and payroll disbursements for December 2020.
14. Audited Financial Statements for Fiscal Year 2019/20 (All Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, receive and file the audited Comprehensive Annual Financial Report
(CAFR) for Fiscal Year 2019/20.
15. Initiation of Proceedings to Form Proposed Community Facilities District No.
2021-1 (Ward 3)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California:
1. Adopt Resolution No. 2021-4 of the Mayor and City Council of the City of San
Bernardino, California, declaring the intention to establish proposed Community
Facilities District (CFD) No. 2021-1 (Ferree Street) of the City of San Bernardino;
and
2. Adopt Resolution No. 2021-5 of the Mayor and City Council of the City of San
Bernardino, California, declaring necessity to incur a bonded indebtedness of
Proposed Community Facilities District (CFD) No. 2021-1 (Ferree Street) of the
City of San Bernardino.
16. CFD 2018-1 Annexation 3 (Ward 3)
Recommendation
Adopt Resolution No. 2021-6 of the Mayor and City Council of the City of San
Bernardino, California, acting as the legislative body of Community Facilities District
No. 2018-1 of the City of San Bernardino (Safety Services), declaring its intention to
consider annexing territory to Community Facilities District No. 2018-1 of the City of
San Bernardino (Safety Services).
Regular Meeting Agenda January 20, 2021
Mayor and City Council of the City of San Bernardino Page 7 Printed 1/15/2021
17. Resolution to Adopt Escheatment Policy for Unclaimed Money (All Wards)
Recommendation
Adopt Resolution No. 2021-7 of the Mayor and City Council of the City of San
Bernardino, California, adopting an escheatment policy for unclaimed money.
18. Resolution Approving the City's Updated Personnel Rules (All Wards)
Recommendation
Adopt Resolution No. 2021-8 of the Mayor and City Council of the City of San
Bernardino, California, approving the City’s updated Personnel Rules.
19. Authorization to Purchase Data Communication Services from ATEL/TPX
Recommendation
Adopt Resolution No. 2021-9 of the Mayor and City Council of the City of San
Bernardino, California, authorizing the City Manager or designee to authorize and
issue purchase orders in an amount not to exceed $1,044,450 to ATEL
Communications for the purchase of data communication services from TPX for a
period of 60 months.
20. Authorization to Purchase Website Hosting and Migration Services from
Intrado for 60 Months
Recommendation
Adopt Resolution No. 2020-10 of the Mayor and City Council of the City of San
Bernardino, California authorizing the City Manager or designee to authorize and
issue Purchase Orders in an amount not to exceed $87,835 to Intrado for the
purchase of a website content management system and services to host the City’s
external website and intranets for five years.
21. Adamson Police Products Purchase Order (All Wards)
Recommendation
Adopt Resolution No. 2021-11 of the Mayor and City Council of the City of San
Bernardino, California, authorizing the Director of Finance to issue a Purchase
Order in the amount of $75,000, with three single year renewal options, to Adamson
Police Products for the purchase of safety equipment and supplies.
22. Professional Services Agreement for Police Mobile Application (All Wards)
Recommendation
Adopt Resolution No. 2021-12 of the Mayor and City Council of the City of San
Bernardino, California, authorizing the City Manager to execute a Professional
Services Agreement between the City of San Bernardino and ITsimple and issue a
purchase order in an amount not to exceed $40,000 to develop and provide
services for a public safety mobile device application.
23. San Manuel Memorandum of Agreement (Wards 3, 4, 5)
Recommendation
Adopt Resolution No. 2021-13 of the Mayor and City Council of the City of San
Bernardino, California, authorizing the City Manager to accept the San Manuel
Band of Mission Indians Memorandum of Agreement in the amount of $3,156,784
through 2024 and amend the FY 2020/21 Adopted Budget.
Regular Meeting Agenda January 20, 2021
Mayor and City Council of the City of San Bernardino Page 8 Printed 1/15/2021
24. Accept the FY 2020/21 Tobacco Grant (All Wards)
Recommendation
Adopt Resolution No. 2021-14 of the Mayor and City Council of the City of San
Bernardino, California, to authorize the City Manager to accept the FY 2020/21
Tobacco Grant; authorize the Director of Finance to amend the FY 2020/21
Adopted Budget appropriating $1,169,028 in both revenue and expenditures; and
authorize the Police Department to increase the approved staffing.
25. Soccer Field Rehabilitation at Nunez Park (Ward 1)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-15:
1. Approving a total project budget for the Soccer Field Rehabilitation at Nunez
Park Project (“Project”) in the amount of $408,000, to include construction in the
amount of $360,430, contingencies in the amount of $36,000, and engineering
and inspection budgets in the amount of $11,570; and
2. Authorizing the Director of Finance to amend the FY 2020/21 Capital
Improvement Plan (CIP) to include the Project and allocating $208,000 from
Quimby Act Parkland Fund No. 269 to support the full Project costs; and
3. Approving the award of a Construction Contract with Act Global America, Inc. in
the amount of $360,430; and
4. Authorizing the City Manager or designee to expend the contingency fund, if
necessary, to complete the project.
26. Declaring Intent to Annex Territory: CFD No. 2019-1 (Maintenance Services):
Annexation No.8 (Ward 6)
Recommendation
Adopt Resolution No. 2021-16 of the Mayor and City Council of the City of San
Bernardino, California, declaring its intention to annex territory into Community
Facilities District No. 2019-1 (Maintenance Services) of the City of San Bernardino,
adopting a map of the area to be proposed (Annexation No. 8) and authorizing the
levy of a special taxes therein.
27. Declaring Intent to Annex Territory: CFD No. 2019-1 (Maintenance Services):
Annexation No. 7 (Ward 2)
Recommendation
Adopt Resolution No. 2021-17 of the Mayor and City Council of the City of San
Bernardino, California, declaring its intention to annex territory into Community
Facilities District No. 2019-1 (Maintenance Services) of the City of San Bernardino,
adopting a map of the area to be proposed (Annexation No. 7) and authorizing the
levy of a special taxes therein.
Regular Meeting Agenda January 20, 2021
Mayor and City Council of the City of San Bernardino Page 9 Printed 1/15/2021
ITEMS TO BE CONSIDERED FOR FUTURE MEETINGS
A. Plan for Restarting Regular Meetings of all the City's Advisory Bo ards,
Commissions, and Committees Suspended Due to the COVID-19 Pandemic
and the Emergency Orders Restricting Gatherings and in Person Meetings -
Submitted by Council Member Damon L. Alexander, Ward 7
ITEMS TO BE REFERRED TO COMMITTEE
REPORTS ON CONFERENCES/MEETINGS ATTENDED
ADJOURNMENT
The Mayor and City Council and the Mayor and City Council Acting as the Successor
Agency to the Redevelopment Agency will adjourn to a Study Session to be held on
Wednesday, January 27, 2021, via web-conference. The Study Session will begin at
5:30 p.m.
CERTIFICATION OF POSTING AGENDA
I, Genoveva Rocha, CMC, City Clerk for the City of San Bernardino, California, hereby
certify that the agenda for the January 20, 2021 Regular Meeting of the Mayor and City
Council and the Mayor and City Council acting as the Successor Agency to the
Redevelopment Agency was posted on the City’s bulletin board located at 201 North “E”
Street, San Bernardino, California, at the San Bernardino Public Library located at 555
West 6th Street, San Bernardino, California, and on the City’s website sbcity.org on
Friday, January 15, 2021.
I declare under the penalty of perjury that the foregoing is true and correct.
___________________________________
Genoveva Rocha, CMC, City Clerk
Regular Meeting Agenda January 20, 2021
Mayor and City Council of the City of San Bernardino Page 10 Printed 1/15/2021
NOTICE: Any member of the public may address this meeting of the Mayor and City
Council and the Mayor and City Council Acting as the Successor Agency to the
Redevelopment Agency on any item appearing on the agenda by approaching the
microphone in the Council Chamber when the item about which the member desires to
speak is called and by asking to be recognized.
Any member of the public desiring to speak to the Mayor and City Council and the
Mayor and City Council Acting as the Successor Agency to the Redevelopment Agency
concerning any matter not on the agenda but which is within the subject matter
jurisdiction of the Mayor and City Council and the Mayor and City Council Acting as the
Successor Agency to the Redevelopment Agency may address the body at the end of
the meeting, during the period reserved for public comments. Said total period for public
comments shall not exceed 60 minutes, unless such time limit is extended by the Mayor
and City Council and the Mayor and City Council Acting as the Successor Agency to the
Redevelopment Agency. A three minute limitation shall apply to each member of the
public, unless such time limit is extended by the Mayor and City Council and the Mayor
and City Council Acting as the Successor Agency to the Redevelopment Agency. No
member of the public shall be permitted to “share” his/her three minutes with any other
member of the public.
Speakers who wish to present documents to the governing body may hand the
documents to the City Clerk at the time the request to speak is made.
The Mayor and City Council and the Mayor and City Council Acting as the Successor
Agency to the Redevelopment Agency may refer any item raised by the public to staff,
or to any commission, board, bureau, or committee for appropriate action or have the
item placed on the next agenda of the Mayor and City Council and the Mayor and City
Council Acting as the Successor Agency to the Redevelopment Agency. However, no
other action shall be taken nor discussion held by the Mayor and City Council and the
Mayor and City Council Acting as the Successor Agency to the Redevelopment Agency
on any item which does not appear on the agenda unless the action is otherwise
authorized in accordance with the provisions of subdivision (b) of Section 54954.2 of the
Government Code.
Public comments will not be received on any item on the agenda when a public hearing
has been conducted and closed.
Page 1
Closed Session
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Sonia Carvalho, City Attorney
Subject: Closed Session
(A) CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION (Pursuant to
Government Code Section 54956.9(a) and (d)(1):
a. San Bernardino Police Officers’ Association v. City of San Bernardino, San
Bernardino Superior Court Case No.: CIVDS1817732
(B) CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Initiation of litigation (Pursuant to Government Code Section 54956.9(d)(4): Two
items. (Two Receivership cases)
(C) CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Significant exposure to litigation (Pursuant to Government Code Section
54956.9(d)(2)): One case - see attached letter.
(D) CONFERENCE WITH LABOR NEGOTIATOR (Pursuant to Government Code
Section 54957.6):
Agency Designated Representative: City Manager;
Employee Organizations: International Union of Operating Engineers, Genera l
Unit; San Bernardino Police Management Association; Teamsters - Middle
Management Unit; San Bernardino Police Officers Association; and San
Bernardino Confidential-Management Association
(E) CONFERENCE WITH REAL PROPERTY NEGOTIATORS - Pursuant to
Government Code Section 54956.8:
Property Address: An approximately 17.61 gross acre vacant (retail/commercial)
site consisting of 74 parcels located at the southwest corner of East Highland
and Arden Avenues - APNs 1191-021-01; 1191-021-11 to 69; 1191-041-17 to 22;
and 1191-041-25 to 32
Agency Negotiator: Robert D. Field, City Manager
Negotiating Parties: Mark Development, Inc.
Under Negotiation: Price and Terms
Packet Pg. 11
RING & GREEN APC
ATTORNEYS AT LAW
3435 OVERLAND AVENUE
LOS ANGELES, CALIFORNIA 90034-5405
ROBERT A. RING RINGGREEN.COM FAX (310) 226-2459
SUSAN H. GREEN TELEPHONE (310) 226-2550
January 8,2021
John Valdiva , Mayor
Robert D. Field, City Manager
Eric McBride, Acting Chief of Police
Sonia R. Carvalho, Esq.,City Attorney
City of San Bernardino
Vanir Tower
290 N. D Street
San Bernardino, California 9241
Re: San Bernardino Police Towers
Hon. Mayor Valdiva, Mr. Field, Acting Chief McBride and Ms. Carvalho, Esq.:
Please be advised I represent Armada Towing, Danny's Towing, City Towing, Hayes
Towing and Wilson’s Towing collectively ( "San Bernardino Police Towers") all of whom are San
Bernardino based family businesses that have provided generations of service to San Bernardino. A little
over 10 years ago when the police towing contracts were coming up for renewal, members of the Police
Department and City Manager's office met with all who were interested to help craft an appropriate
towing agreement that met the needs of San Bernardino and the business realities of the tow
companies. It worked. There was a five-year contract with a five-year renewal. Those contracts are now
up June 30, 2021.
After numerous requests by the San Bernardino Police Towers as well as my office to
provide input as to any new RFP, we have heard nothing. Instead, in the midst of the Covid 19 pandemic
when San Bernardino in particular is at the highest level of "Widespread" infection according to the San
Bernardino County Covid update, on December 16, 2020 you adopt Resolution 2020 – 306 on the
consent calendar for the police towing RFP.
This RFP is fatally flawed given both the needs of the city, fundamental fairness and the
law. It is a focused RFP where only one company , Pepe's Towing Service ("Pepe's") qualifies. Without
any findings by the city whatsoever, San Bernardino is now requiring tow companies expend millions of
dollars for several heavy-duty tow vehicles which have never been necessary for ordinary police towing.
Pepe's has this equipment. Moreover, the resolution has the simple bald statement that the California
Environmental Quality Act (CEQA) has no potential application. However, there is absolutely no
environmental impact report demonstrating that potentially 6 to 12 additional heavy-duty tow trucks
have zero impact on San Bernardino.
San Bernardino is now requesting paved lots by at least April and no later than July
2021. San Bernardino currently does not return phone calls or emails in the permitting process and it is
a factual impossibility to get this done given the city's normal inertia and especially today coupled with
the Covid 19 pandemic.
Ironically, San Bernardino now proposes to lower the standard for tow yard size down
to 31,500 sqft. (Pepe’s has aprox. 33,000 sqft. of storage) and provides for auxiliary yards within 3 miles
of the city. The 175 vehicle storage requirement is a factual impossibility within 31,500 sqft. This is an
a
Packet Pg. 12 Attachment: Attachment 1 - Item C Letter from Ring & Green APC (7085 : Closed Session)
John Valdiva , Mayor
Robert D. Field, City Manager
Eric McBride, Acting Chief of Police
Sonia R. Carvalho, Esq.,City Attorney
page 2, January 8, 2021
inconvenience to the San Bernardino motoring public for no reason whatsoever except to
accommodate this focused RFP.
Resolution 2020 – 306 at page 223 states, "2020 - 2025 Key Strategic Targets and Goals Establishing a
tow rotation system, tow carrier standards, and tow franchise fees, and authorizing the RFP process are
consistent with Key Target No.1 Financial Stability by minimizing the risk of litigation exposure for the
establishment of a fair and equitable tow rotation service and an open RFP process while also capturing
reasonable franchise fees,…"
Additionally, RFP F-21-16 At pages 2 and 3 specifically provides San Bernardino with the
authority to either amend or withdraw this RFP.
Given these goals , your authority, and after decades of service by the San
Bernardino Police Towers, it is hereby requested that the RFP process be placed in abeyance so
we can have an opportunity to work together to address the true needs of the Police
Department and motoring public and not blatantly favor one company to the exclusion of all
others.
Respectfully,
/s/Robert A. Ring
Robert A. Ring
cc: Council Member Sanchez
Council Member Ibarra
Council Member Figueroa
Council Member Shorett
Council Member Reynoso
Council Member Calvin
Council Member Alexander
a
Packet Pg. 13 Attachment: Attachment 1 - Item C Letter from Ring & Green APC (7085 : Closed Session)
Page 1
Appointment
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Damon L Alexander, Council Member, Ward 7
Subject: Arts and Historical Preservation Commission Appointment
(Ward 7)
Recommendation
Approve the appointment of Mr. Robert A. Porter to the Arts and Historical Preservation
Commission representing Ward 7. Mr. Porter will replace Michael R. Tacchia with the
term ending December 2024.
Background
The Arts and Historical Preservation Commission was established by Resolution No.
2018-97 on April 4, 2018 and is charged with advising the Mayor, City Council and City
Staff on matters pertaining to the arts, culture, and historic preservation and heritage in
the City. The commission is also charged with serving in an advisory capacity to the
Planning Commission in making recommendations relating to the designation,
preservation and protection of historical properties. Appointees to the commission must
have relevant experience or knowledge of visual, performing, literary, and multi -media
arts, cultural and architectural heritage or other areas which relate to the mission and
purpose of the commission.
The commission is comprised of nine (9) members who serve at p leasure of the Mayor
and City Council. Pursuant to Chapter 2.17 of the Municipal Code, each City Council
member shall nominate one member who shall serve during and for the term of the
nominating Council member, and the Mayor shall nominate two members wh o shall
serve during and for the term of the Mayor.
2020-2025 Key Strategic Targets and Goals
The proposed commission appointment aligns with Key Target No. 2: Focused, Aligned
Leadership and Unified Community by building a culture that attracts, retains, and
motivates the highest quality talent.
Fiscal Impact
No fiscal impact to City.
Conclusion
Approve the appointment of Mr. Robert A. Porter to the Arts and Historical Preservation
Commission with the term ending December 2024.
1
Packet Pg. 14
7044
Page 2
Attachments
Attachment 1 Commission Application - Mr. Robert A. Porter
Ward: 7
1
Packet Pg. 15
1.a
Packet Pg. 16 Attachment: Attachment 1 - MCC.Commission application - Robert A. Porter (7044 : Arts and Historical Preservation Commission Appointment
1.a
Packet Pg. 17 Attachment: Attachment 1 - MCC.Commission application - Robert A. Porter (7044 : Arts and Historical Preservation Commission Appointment
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Packet Pg. 18 Attachment: Attachment 1 - MCC.Commission application - Robert A. Porter (7044 : Arts and Historical Preservation Commission Appointment
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Appointment
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Damon L Alexander, Council Member, Ward 7
Subject: Public Safety and Human Relations Commission Appointment
(Ward 7)
Recommendation
Approve the appointment of Ms. Deana Cervantez to the Public Safety and Human
Relations Commission representing Ward 7. Ms. Cervantez will replace Damon L.
Alexander with the term ending December 2024.
Background
The Public Safety and Human Relations Commission was established by Resolution
No. 2018-46, on February 21, 2018 and is charged with studying and making
recommendations to the Mayor and City Council on matters concerning the City’s law
enforcement and fire services, emergency preparedness and traffic safety (including
traffic law enforcement and traffic engineering).
The commission is comprised of nine (9) members who serve at pleasure of the Mayor
and City Council. Pursuant to Chapter 2.17 of the Municipal Code, each City Council
member shall nominate one member who shall serve during and for the term of the
nominating Council member, and the Mayor shall nominate two members who shall
serve during and for the term of the Mayor.
2020-2025 Key Strategic Targets and Goals
The proposed commission appointment aligns with Key Target No. 2: Focused, Aligned
Leadership and Unified Community by building a culture that attracts, retains, and
motivates the highest quality talent.
Fiscal Impact
No fiscal impact to City.
Conclusion
Approve the appointment of Ms. Deana Cervantez to the Public Safety and Human
Relations Commission with the term ending December 2024.
Attachments
Attachment 1 Commission Application - Ms. Deana Cervantez
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Packet Pg. 21 Attachment: Attachment 1 - MCC.Commission application - Deana Cervantez (7045 : Public Safety and Human Relations Commission
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Appointment
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Damon L Alexander, Council Member, Ward 7
Subject: Parks, Recreation and Community Services Commission
Appointment (Ward 7)
Recommendation
Approve the appointment of Ms. Fay Aldridge to the Parks, Recreation and Community
Services Commission representing Ward 7. Ms. Aldridge will replace Janette McKaig
with the term ending December 2024.
Background
The Parks, Recreation and Community Services Commission was established by
Resolution No. 2018-47 on February 21, 2018 and is charged with advising the Mayor,
City Council and City Staff on matters pertaining to pertaining to parks, recreation, youth
and senior affairs in the City. Appointees to the commission must have relative
experience or knowledge in the area of parks, recreation services, youth and senior
services or other areas which relate to the mission and purpose of the Commission.
The commission is comprised of nine (9) members who serve at pleasure of the Mayor
and City Council. Pursuant to Chapter 2.17 of the Municipal Code, each City Council
member shall nominate one member who shall serve during and for the term of the
nominating Council member, and the Mayor shall nominate two members who shall
serve during and for the term of the Mayor.
2020-2025 Key Strategic Targets and Goals
The proposed commission appointment aligns with Key Target No. 2: Focused, Aligned
Leadership and Unified Community by building a culture that attracts, retains, and
motivates the highest quality talent.
Fiscal Impact
No fiscal impact to the City.
Conclusion
Approve the appointment of Ms. Fay Aldridge to the Parks, Recreation and Community
Services Commission with the term ending December 2024.
Attachments
Attachment 1 Commission Application - Fay Aldridge
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Appointment
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Damon L Alexander, Council Member, Ward 7
Subject: Charter Review Commission Reappointment (Ward 7)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, approve the reappointment of Mr. Philip M. Savage to the Charter Review
Commission representing Ward 7, with the term ending December 2024.
Background
The Charter Review Commission was established by Resolution No. 2017 -243 on
December 20, 2017, and is tasked with completing a periodic review of the City Charter
to identify potential amendments that enhance clarity, efficiency, and the principles of
the council-manager form of government.
The commission is comprised of nine (9) members who serve at pleasure of the Mayor
and City Council. Pursuant to Chapter 2.17 of the Municipal Code, each City Council
member shall nominate one member who shall serve during and for the term of the
nominating Council member, and the Mayor.
2020-2025 Key Strategic Targets and Goals
The proposed commission appointment aligns with Key Target No. 2: Focused, Aligned
Leadership and Unified Community by building a culture that attracts, retains, and
motivates the highest quality talent.
Fiscal Impact
No fiscal impact to City.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, approve the reappointment of Mr. Philip M. Savage to the Charter Review
Commission representing Ward 7, with the term ending December 2024.
Attachments
Attachment 1 Commission Application - Mr. Philip M. Savage
Ward: 7
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Appointment
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Fred Shorett, Council Member, Ward 4
Subject: Measure S Citizens Oversight Committee Appointment (Ward
4)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, approve the appointment of Mr. Michael J. Gallo to the Measure S Citizens
Oversight Committee representing Ward 4. Mr. Michael J. Gallo will replace Karina J.
Cornejo with the term ending December 2022.
Background
The Measure “S” Citizens Oversight Committee was established by Resolution No.
2020-248, replacing the Measure “Z” Citizens Oversight Committee. The committee is
charged with reviewing and reporting on the spending plan for the one percent general
district sales tax generated under Measure S passed by voters on November 3, 2020 ,
and verifying that the proposed expenditures are in accordance with the Measure S
ballot language and the Mayor and Council's adopted strategic goals and priorities. The
Committee is also charged with reviewing and reporting annually on the results of the
annual audit of the Measure S revenues and expenditures completed by an
independent certified public accounting firm.
Background
The commission is comprised of nine (9) members who serve at pleasure of the Mayor
and City Council. Pursuant to Chapter 2.17 of the Municipal Code, each City Council
member shall nominate one member who shall serve during and for the term of the
nominating Council member, and the Mayor shall nominate two members who shall
serve during and for the term of the Mayor.
2020-2025 Key Strategic Targets and Goals
The proposed commission appointment aligns with Key Target No. 2: Focused, Aligned
Leadership and Unified Community by building a culture that attracts, retains, and
motivates the highest quality talent.
Fiscal Impact
No fiscal impact to City.
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Conclusion
It is recommended that the Mayor and City Council of the City of San B ernardino,
California, approve the appointment of Mr. Michael J. Gallo to the Measure S Citizens
Oversight Committee representing Ward 4. Mr. Michael J. Gallo will replace Karina J.
Cornejo with the term ending December 2022.
Attachments
Attachment 1 Commission Application - Mr. Michael J. Gallo
Ward: 4
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Presentation
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By:Eric McBride, Acting Chief of Police
Subject: Public Safety Update (All Wards)
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Staff Report
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By:Kris Jensen, Director of Public Works
Subject: Encanto Community Center Improvement Project (Ward 6)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-1:
1. Approving the use of donated funds from the Estate of Sharell Paramo to supp ort
a project for renovation of the Encanto Community Center; and
2. Authorizing the Director of Finance to appropriate funds in the amount of
$2,236,622 from Donations Fund No. 006 to the Encanto Community Center
Improvements Project (“Project”) and amend the FY 2020-21 Capital
Improvement Plan to include the Project; and
3. Approving the award of a Professional Services Agreement with Miller
Architectural Corporation for Project design services in the amount of $178,385
from Encanto Community Center Improvements Project Fund No. 006-380-8748.
Background
In January 1967 the City of San Bernardino entered into a Neighborhood Facilities
Agreement Grant Contract with the United States of America, Department of Housing
and Urban Development (HUD). This grant contract provided federal funding
assistance, under Title VII of the Housing and Urban Development Act of 1965, for the
construction of a neighborhood facility at Encanto Park, originally known as the Encanto
Community Center. The contract was approved through Resolution 10087 and the
Encanto Community Center Building was constructed in 1968. The facility, as
constructed, houses classrooms, activity rooms, community rooms, a gymnasium, a
warming kitchen, and offices.
On January 7, 1970, the City entered into a 50-year lease agreement with the Boys and
Girls Club of San Bernardino (BGCSB), commencing on February 1, 1970, and
terminating on January 31, 2020. The primary purpose of entering this lease was to
provide the operation of neighborhood facilities for nonprofit, public and private
agencies whose programs focused on providing physical, educational, vocational,
rehabilitative, preventative, or recreational services to the community.
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On August 1, 2018, BGCSB separated from the Boys and Girls Club o f America and
changed the name of the organization to the Center for Youth and Community
Development (CYCD). The CYCD remained as the leaseholder in the facility and
continued to provide programmed services to the community through the term of the
lease. CYCD vacated the premises at the conclusion of the lease agreement on
January 31, 2020, relocating to 468 W. 5th Street in San Bernardino. CYCD continues to
provide services to the community at the 5th Street location.
Upon CYCD’s vacation of the community center, staff performed inspections of the
facility and identified several cosmetic and mechanical deficiencies. Staff determined
that replacement of the roof and the heating, ventilation and air conditioning system
were the most critical priority needs to preserve the facility from further declines in
condition. As such, capital improvement plan (CIP) projects were added to the Fiscal
Year 2020/21 CIP for these replacements.
On June 24, 2020, the Mayor and City Council approved Resolution No. 2020 -128
adopting the City’s Annual Operating Budget for Fiscal Year 2020/21. The budget
included CIP Project No. PR21-006 for Encanto Community Center Roof Replacement
and established $665,000 in Community Development Block Grant (CDBG) funding
(Fund 119) for the project. Additionally, $250,000 in Cultural Development Funds (Fund
247) was established to support the HVAC replacements. While these projects are
critical to address deferred maintenance and preserve the facility, many additional
maintenance needs exist that need to be addressed prior to establishing full occupancy
of the facility.
Discussion
The City received a donation from the estate of Sharell Paramo in the amount of
$1,500,000 during FY 2019/20. The donor stipulated that funds be dedicated only for
use by the Parks, Recreation and Community Service Department (Parks Department).
The funds have placed in a separate sub-fund to ensure that the full amount of the
donation is used in accordance with the donor’s intentions. One additional distribution
was received in August 2020, bringing the total donation received to date to $2,236,622.
Staff is awaiting confirmation regarding any additional distribution payments.
Given that the estate requires use by the Parks Department, staff has been discussing
the highest and best use of this funding to serve the community for recreation purposes.
Staff has evaluated the potential for using the funds to address needed rehabilitation of
the Encanto Community Center, with the goal to ultimately house the Parks Depar tment
administrative staff at the facility. This facility houses the only City owned gymnasium in
the western portion of the City, and provides walking access for youth from Wards 1, 2,
3 and 6.
Currently, the Parks Department shares administrative space with the City Clerk’s Office
and Finance Department staff at the City’s 201 N. D Street Building. Relocating the
Parks Department to the community center would present an opportunity to provide the
community with a full complement of expanded recreational programs and services at
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the facility. Relocating Parks Department staff to this facility would also free up existing
office space in the 201 North “D” Street Building that could be considered for
establishing a centralized public counter for the 201 facility.
Designating the use of the Sharell Paramo estate donation for renovations at the
community center will allow the City to address needed improvements and deferred
maintenance above and beyond the roof and HVAC replacements. ADA compliance
items must be addressed and upgrades to current floor plans must be considered to
establish available space for social distancing now and in the future. These renovations
are key to restoring this center to a functional and inviting condition for use by the
community and further aid in consideration of the Parks Department relocation
opportunity.
Contract architectural design services are needed to establish plans for any potential
renovation of facility. On October 22, 2020, Public Works Engineering staff met with
three architectural firms that were previously established as on -call consultants to the
City for support of project design services. These firms included Infrastructure
Engineers, Miller Architectural Company and BOA Architecture. Staff discussed the
facility improvements needed and solicited proposals from each of the firms for design
services.
Proposals were received from all three firms and were evaluated and rated by staff.
While all three proposals received met the design services requirements, Mil ler
Architectural Corporation received superior ratings in the areas of related experience,
adequacy of staff, completion schedule, depth of understanding of the project and
project approach. Miller Architectural Corporation has extensive experience and
successfully completed similar projects for numerous cities Statewide. Miller
Architectural Corporation has submitted to provide design services for this project in a
total amount of $178,385.
Design services performed will incorporate renovation and design for facility uses
including classrooms, youth programs, activity rooms, a community room, a warming
kitchen, a reception/lobby area, and administrative offices. ADA improvements,
parking lot improvements, monument signage, and landscaping improvements wil l
also be incorporated. These design services are necessary to determine renovation
cost estimates for the facility and finished design plans will be used for development
construction bid specifications. If awarded by the Mayor and City Council, project
design is anticipated to begin in February 2021 and project design completion is
anticipated for June 2021.
2020-2025 Key Strategic Targets and Goals
This project is consistent with Key Target No. 1- Financial Stability and Key Target No.
3- Improved Quality of Life. Renovation of the Encanto Community Center will improve
and preserve the existing facility and expand recreational services available to the
overall community.
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Fiscal Impact
There is no General Fund Impact associated with this project. Upon the Project
approval by the Mayor and City Council, funding for design services in the amount of
$178,385 will be available through the Project budgets established through the Sharell
Paramo estate donation (Fund No. 006). Design and construction of renova tions at this
center are consistent with the designated use of this funding as completion of the
project will support restoration and expansion of Parks Department programming.
Encanto Community Center Projects - Funding Summary
Roof Replacement-Approved CDBG Funding (119-160-8756) $ 665,000
HVAC Replacement-Cultural Development Funding (247-160-8756) $ 250,000
Center Renovation - Donation Fund No. 006 (006-380-8748) $ 2,236,622
Encanto Community Center Projects Cumulative Funding Total: $3,151,622
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-1:
1. Approving the use of donated funds from the Estate of Sharell Paramo to support
a project for renovation of the Encanto Community Center; and
2. Authorizing the Director of Finance to appropriate funds in the amount of
$2,236,622 from Donations Fund No. 006 to the Encanto Community Center
Improvements Project (“Project”) and amend the FY 2020-21 Capital
Improvement Plan to include the Project; and
3. Approving the award of a Professional Services Agreement with Miller
Architectural Corporation for Project design services in the amount of $178,385
from Encanto Community Center Improvements Project Fund No. 006 -380-8748.
Attachments
Attachment 1 Resolution No. 2021-1
Attachment 2 Exhibit "A” - Agreement with Miller Architectural Corporation
Attachment 3 Location Map - Encanto Community Center
Ward: 6
Synopsis of Previous Council Actions:
April 15, 2020 Mayor and City Council approved the City’s Draft FY 2020-2021
Annual Action Plan Associated with the Community Development
Block Grant, HOME Investment Partnerships and Emergency
Solutions Grant Programs.
June 24, 2020 Mayor and City Council adopted Resolution No. 2020-128
approving Capital Improvement Program FY 2020/21.
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RESOLUTION NO. 2021-1
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA ADOPT
RESOLUTION NO. 2021-XX, APPROVING THE USE OF
DONATED FUNDS FROM THE ESTATE OF SHARELL
PARAMO TO SUPPORT A PROJECT FOR RENOVATION
OF THE ENCANTO COMMUNITY CENTER; AND
AUTHORIZING THE DIRECTOR OF FINANCE TO
APPROPRIATE FUNDS IN THE AMOUNT OF $2,236,622
FROM DONATIONS FUND NO. 006 TO THE ENCANTO
COMMUNITY CENTER IMPROVEMENTS PROJECT
(“PROJECT”) AND AMEND THE FY 2020-21 CAPITAL
IMPROVEMENT PLAN TO INCLUDE THE PROJECT;
AND APPROVING THE AWARD OF A PROFESSIONAL
SERVICES AGREEMENT WITH MILLER
ARCHITECTURAL CORPORATION FOR PROJECT
DESIGN SERVICES IN THE AMOUNT OF $178,385 FROM
ENCANTO COMMUNITY CENTER IMPROVEMENTS
PROJECT FUND NO. 006-380-8748
WHEREAS, the Encanto Community Center is a City-owned facility that was
constructed in 1968 to support programs focused on providing physical, educational, vocational,
rehabilitative, preventative, or recreational services to the community; and
WHEREAS, due to the age and condition of the building the City desires to construct
improvements to the facility to address deferred maintenance needs and redesign existing spaces
to allow for the restoration and expansion of recreational services at the facility; and
WHEREAS, the City has received a donation from the Estate of Sharell Paramo in the
total amount of $2,236,622 and the donor has designated that the donation be used to support the
City of San Bernardino Parks and Recreation Department operations and programming; and
WHEREAS, in October 2020 staff solicited proposals for design services from three
previously approved on-call architectural firms; and
WHEREAS, following a comprehensive review and rating of all proposals submitted,
staff has determined Miller Architectural Corporation to be the most qualified firm to provide
design services and prepare plans, specifications and cost estimates (PS&E) for the Project for a
total fee of $178,385; and
WHEREAS, the City now desires to enter into a Professional Service agreement (PSA)
with Miller Architectural Corporation to begin providing design services for the Project.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
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Resolution No. 2021-1
SECTION 1. The above recitals are true and correct and are incorporated herein by this
reference.
SECTION 2. The City Manager is hereby authorized to execute a Professional Services
Agreement, and any supporting documents, for Encanto Community Center Improvements
Project (“Project”) with Miller Architectural Corporation of Redlands in the amount of $178,385
on behalf of the City, attached hereto and incorporated herein as Exhibit “A”.
SECTION 3. The Director of Finance is hereby authorized to appropriate funds from
the Estate of Sharell Paramo in the amount of $2,236,622 (Donations Fund No. 006) to the
Encanto Community Center Improvements Project (“Project”), amend the FY 2020 -21 Capital
Improvement Plan to include the Project, and issue a Purchase Order to Miller Architectural
Corporation for design services in the amount of $178,385 from Project Account No. (006-380-
8748).
SECTION 4. The City Council finds that the Project is exempt from further California
Environmental Quality Act (CEQA) review under CEQA Guidelines Section 15301, which
includes repair, maintenance, and minor alteration of existing public structures involving
negligible or no expansion of existing or former use, given that the Project is the renovation of an
existing public property and no expansion of its use is proposed.
SECTION 5. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 6. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this ___ day of __________, 2021.
John Valdivia, Mayor
City of San Bernardino
Attest:
__________________________________
Genoveva Rocha, CMC, City Clerk
Approved as to form:
_________________________________
Sonia Carvalho, City Attorney
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Resolution No. 2021-1
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-___, adopted at a regular meeting held on the ___ day of _______ 2021 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ___ day of
____________ 2021.
Genoveva Rocha, CMC, City Clerk
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PROJECT LOCATION MAP
ENCANTO COMMUNITY CENTER
1180 West 9nd Street
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Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Cheryl Weeks, Council Administrative Supervisor
Subject: November and December 2020 City Board, Commission, and
Citizen Advisory Committee Approved Minutes
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, receive and file the minutes from the City board, commission, and citizen
advisory committee meetings approved in November and December 2020.
Background
On February 7, 2018, the Mayor and City Council adopted general provisions for the
City’s boards, commissions and citizen advisory committees under Municipal Code
Chapter 2.17 requiring meeting minutes to be provided to the Mayor and City Council.
Discussion
In keeping with the reporting requirements established in Municipal Code Chapter
2.17.080 the minutes for the board, commission and citizen advisory committee
meetings approved in November and December 2020 are presented for review by the
Mayor and City Council including the:
1. Planning Commission - November 10, 2020
2. Water Board - November 24, 2020; December 8, 2020
2020-2025 Key Strategic Targets and Goals
Providing the agendas and minutes from each of the City’s Boards, Commissions and
Citizen Advisory Committees to the Mayor and City Council is in alignment with Key
Target No. 2: Focused, Aligned Leadership and Unified Community by building a culture
that attracts, retains, and motivates the highest quality talent.
Fiscal Impact
No fiscal impact to the City.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, receive and file the minutes from the City board, commission, a nd citizen
advisory committee meetings approved in November and December 2020.
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Attachments
Attachment 1 City Board, Commission and Citizen Advisory Committee Meeting
minutes approved in November and December 2020; Exhibit A -
Planning Commission - November 10, 2020; Exhibit B - Water
Board - November 24, 2020; December 8, 2020
Ward: All
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Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Genoveva Rocha, City Clerk
Subject: Approval of the Mayor and City Council Meeting Minutes (All
Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, approve the minutes from the December 7, 2020, December 16, 2020 and
December 18, 2020, Mayor and City Council meetings.
Discussion
Attached are the following meeting minutes for the Mayor and City Council’s review,
consideration, and approval:
December 7, 2020, Special Meeting Minutes
December 16, 2020, Special Meeting Minutes
December 16, 2020, Regular Meeting Minutes
December 18, 2020, Continuance of Closed Session Meeting Minutes
2020-2025 Key Strategic Targets and Goals
Providing the agenda and minutes from the Mayor and City Council meetings is in
alignment with Key Target No. 2: Focused Aligned Leadership, and Unified Community.
Fiscal Impact
There is no fiscal impact to the City.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, approve the minutes from the December 7, 2020, December 16, 2020 and
December 18, 2020, Mayor and City Council meetings.
Attachments
Attachment 1 December 7, 2020, draft Special Meeting Minutes
Attachment 2 December 16, 2020, draft Special Meeting Minutes
Attachment 3 December 16, 2020, draft Regular Meeting Minutes
Attachment 4 December 18, 2020, draft Continuance Meeting Minutes
Ward: All
9
Packet Pg. 85
City of San Bernardino
201 North E Street
San Bernardino, CA 92401
http://www.sbcity.org
MINUTES
FOR THE SPECIAL MEETING OF THE MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO, MAYOR AND
CITY COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS THE SUCCESSOR AGENCY TO THE REDEVELOPMENT
AGENCY, MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS THE SUCCESSOR HOUSING
AGENCY TO THE REDEVELOPMENT AGENCY, MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO
ACTING AS THE HOUSING AUTHORITY, AND MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO ACTING
AS THE SAN BERNARDINO JOIN POWERS FINANCING AUTHORITY
WEDNESDAY, DECEMBER 7, 2020
5:30 PM
The Special Meeting of the Mayor and City Council of the City of San Bernardino was
called to order at 5:30 PM by Mayor John Valdivia on Wednesday, December 7, 2020,
via Web-Conference.
CALL TO ORDER
Attendee Name Present Absent Late Arrived
Mayor Pro-Tem, Ward 1 Theodore Sanchez
Council Member, Ward 2 Sandra Ibarra
Council Member, Ward 3 Juan Figueroa
Council Member, Ward 4 Fred Shorett
Council Member, Ward 5 Henry Nickel
Council Member, Ward 6 Bessine L. Richard
Council Member, Ward 7 James Mulvihill
Mayor John Valdivia
City Manager Robert D. Field
Assistant City Attorney Thomas Rice
City Clerk Genoveva Rocha
INVOCATION AND PLEDGE OF ALLEGIANCE
Mayor Valdivia led the Pledge of Allegiance to the Flag.
Mayor John Valdivia
Council Members
Theodore Sanchez
Sandra Ibarra
Juan Figueroa
Fred Shorett
Henry Nickel
Bessine L. Richard
Jim Mulvihill
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Special Meeting Minutes December 07, 2020
Mayor and City Council of the City of San Bernardino Page 2 Printed 11/25/2020
PUBLIC COMMENTS FOR ITEMS LISTED ON THE AGENDA
There were no public comments for the Special Meeting.
STAFF REPORT
1. Adopt a Resolution Declaring and Certifying the Election Results of
Measure S (All Wards)
Recommendation:
It is recommended that the Mayor and City Council take the following action:
Adopt Resolution No. 2020-304 of the Mayor and City Council of the City of San
Bernardino, California, reciting the fact of the General Municipal Election held on
November 3, 2020 and declaring the results of Measure S.
City Clerk Genoveva Rocha provided a brief presentation to the Mayor and City Council
and explained the need to certify the election results of Measure S before December 11,
2020. If the election results were not certified by that da te, then the Measure S tax
collection will not start on April 1, 2021, as anticipated, but will be delayed until July 1,
2021. The revenue loss would represent a fiscal quarter of potential sales tax revenue
not collected and remitted to the City.
RESULT: Adopt Resolution No. 2020-304 Declaring and Certifying the
Election Results of Measure S (All Wards)
MOVER: Bessine Richard, Councilmember, Ward 6
SECONDER: Jim Mulvihill, Councilmember, Ward 7
AYES: Sanchez, Ibarra, Figueroa, Shorett, Richard, and Mulvihill
NOES: None
ABSTAIN: None
ABSENT: Nickel
ADJOURNMENT
The meeting of the Mayor and City Council was adjourned at 5:36 p.m.
The Mayor and City Council and the Mayor and City Council Acting as the Successor
Agency to the Redevelopment Agency adjourn ed to a Special Meeting to be held on
Wednesday, December 16, 2020, via Web-conference. The Special Meeting will begin
at 5:30 p.m.
BY:
Genoveva Rocha, CMC
City Clerk
9.a
Packet Pg. 87 Attachment: Attachment 1 - 12-07-2020 Draft Special Meeting Minutes complete (7076 : Approval of the Mayor and City Council Meeting Minutes
City of San Bernardino
201 North E Street
San Bernardino, CA 92401
http://www.sbcity.org
MINUTES
FOR THE SPECIAL MEETING OF THE MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO, MAYOR AND
CITY COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS THE SUCCESSOR AGENCY TO THE REDEVELOPMENT
AGENCY, MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS THE SUCCESSOR HOUSING
AGENCY TO THE REDEVELOPMENT AGENCY, MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO
ACTING AS THE HOUSING AUTHORITY, AND MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO ACTING
AS THE SAN BERNARDINO JOIN POWERS FINANCING AUTHORITY
WEDNESDAY, DECEMBER 16, 2020
5:30 PM
The Special Meeting of the Mayor and City Counc il of the City of San Bernardino was
called to order at 5:34 PM by Mayor John Valdivia on Wednesday, December 16, 2020,
via Web-Conference.
CALL TO ORDER
Attendee Name Present Absent Late Arrived
Mayor Pro-Tem, Ward 1 Theodore Sanchez
Council Member, Ward 2 Sandra Ibarra
Council Member, Ward 3 Juan Figueroa
Council Member, Ward 4 Fred Shorett
Council Member, Ward 5 Henry Nickel
Council Member, Ward 6 Bessine L. Richard 5:40 p.m.
Council Member, Ward 7 James Mulvihill
Mayor John Valdivia
City Manager Robert D. Field
City Attorney Sonia Carvalho
City Clerk Genoveva Rocha
INVOCATION AND PLEDGE OF ALLEGIANCE
Mayor John Valdivia asked Council Member Mulvihill to lead the Pledge of Allegiance to
the Flag.
Mayor John Valdivia
Council Members
Theodore Sanchez
Sandra Ibarra
Juan Figueroa
Fred Shorett
Henry Nickel
Bessine L. Richard
Jim Mulvihill
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Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 2 Printed 11/25/2020
PUBLIC COMMENTS FOR ITEMS LISTED ON THE AGENDA
Dave Mylnarski, San Bernardino, congratulated the incoming Council Members and
expressed that he is looking forward to their service to the community. He also thanked
staff in the Community and Economic Development Department and wished everyone a
happy holiday.
STAFF REPORT
1. Certification of the General Municipal Election Results (Wards 5 & 7)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2020-289, reciting the fact of the General Municipal
Election consolidated with the Presidential General Election held on November 3,
2020 declaring the result and such other matters as provided by law.
City Clerk Rocha provided an overview of the staff report to the Mayor and City Council.
MOTION BY COUNCIL MEMBER MULVIHILL, SECOND BY COUNCIL MEMBER
RICHARD, to adopt Resolution No. 2020-289, reciting the fact of the General
Municipal Election consolidated with the Presidential General Election held on
November 3, 2020 declaring the result and such other matters as provided by law.
Council Member Nickel expressed concerns over the residency and inactive voter
status for Council Member-Elect Reynoso and stated that Reynoso did not meet the 30
day residency requirement before the nomination period.
City Attorney Carvalho stated that after reviewing emails from the Registrar of Voters, it
is her understanding that Reynoso was a registered vote r and had a change of address
within Ward 5 boundaries. She expressed that for City records, the question can be
directed to Mr. Reynoso and to the City Clerk to see if she was able to verify the
information.
City Clerk Rocha confirmed that Mr. Reynoso provided an affidavit, signed under
penalty of perjury, stating that he was a registered voter.
Council Member Nickel stated that he will vote yes to certify the election results on
Ward 7, but will abstain on Ward 5.
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Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 3 Printed 11/25/2020
RESULT: ADOPTED RESOLUTION NO. 2020-289, RECITING THE FACT OF
THE GENERAL MUNICIPAL ELECTION CONSOLIDATED WITH
THE PRESIDENTIAL GENERAL ELECTION HELD ON
NOVEMBER 3, 2020 DECLARING THE RESULT AND SUCH
OTHER MATTERS AS PROVIDED BY LAW, CARRIED (6-1)
MOVER: James Mulvihill, Councilmember, Ward 7
SECONDER: Bessine Richard, Councilmember, Ward 6
AYES: Sanchez, Ibarra, Figueroa, Shorett, Richard, and Mulvihill
ABSTAIN: Nickel
NOES: None
PRESENTATION
2. Presentation of Certificates of Election and Administration of the Oaths of
Office to Newly Elected Officials.
City Clerk Rocha administered the Oath of Office to Juan Figueroa, Council
Member, Ward 3.
City Clerk Rocha administered the Oath of Office to Ben Reynoso, Council Member,
Ward 5
City Clerk Rocha administered the Oath of Office to Kimberly Calvin, Council
Member, Ward 6
City Clerk Rocha administered the Oath of Office to Damon Alexander, Council
Member, Ward 7
ADJOURNMENT
The Special Meeting of the Mayor and City council was adjourned at 6:21 p.m.
The next joint regular meeting of the Mayor and City Council and the Mayor and City
Council Acting as the Successor Agency to the Redevelopment Agency will be held on
Wednesday, January 20, 2021 via web-conference. Closed Session will begin at 5:30
p.m. and Open Session will begin at 7:00 p.m.
BY:
Genoveva Rocha, CMC
City Clerk
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Packet Pg. 90 Attachment: Attachment 2 - 12-16-2020 Draft Special Meeting Minutes (7076 : Approval of the Mayor and City Council Meeting Minutes (All
City of San Bernardino
201 North E Street
San Bernardino, CA 92401
http://www.sbcity.org
MINUTES
FOR THE
REGULAR MEETING OF THE MAYOR AND CITY COUNCIL
OF THE CITY OF SAN BERNARDINO, MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS
THE SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY, MAYOR AND CITY COUNCIL OF THE CITY OF SAN
BERNARDINO ACTING AS THE SUCCESSOR HOUSING AGENCY TO THE REDEVELOPMENT AGENCY, MAYOR AND
CITY COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS THE HOUSING AUTHORITY, AND MAYOR AND CITY
COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS THE SAN BERNARDINO JOIN POWERS FINANCING
AUTHORITY
WEDNESDAY, DECEMBER 16, 2020
7:00 PM
The Regular Meeting of the Mayor and City Council of the City of San Bernardino was
called to order at 7:00 PM by Mayor John Valdivia on Wednesday, December 16, 2020,
via Web-Conference.
CALL TO ORDER
Attendee Name Present Absent Late Arrived
Mayor Pro-Tem, Ward 1 Theodore Sanchez
Council Member, Ward 2 Sandra Ibarra
Council Member, Ward 3 Juan Figueroa
Council Member, Ward 4 Fred Shorett
Council Member, Ward 5 Ben Reynoso
Council Member, Ward 6 Kimberly Calvin
Council Member, Ward 7 Damon L. Alexander
Mayor John Valdivia
City Manager Robert D. Field
City Attorney Sonia Carvalho
City Clerk Genoveva Rocha
Mayor John Valdivia
Council Members
Theodore Sanchez
Sandra Ibarra
Juan Figueroa
Fred Shorett
Ben Reynoso
Kimberly Calvin
Damon L. Alexander
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Mayor and City Council of the City of San Bernardino Page 2 Printed 11/25/2020
7:00 P.M.
Mayor Valdivia congratulated the newly elected Council Members Ben Reynoso,
Kimberly Calvin, and Damon L. Alexander and welcomed them to the City Council.
INVOCATION AND PLEDGE OF ALLEGIANCE
Mayor Valdivia asked Council Member Shorett to lead the Pledge of Allegiance to the
Flag.
CITY MANAGER UPDATE
City Manager Field welcomed the newly elected Council Members Calvin, Reynoso,
and Alexander and provided the Mayor and City Council with an update on street
projects and improvements in the City. Mr. Fields also spoke on the completed 2019-20
audit, the Water Department renewing their facility lease agreement, Human Resources
coordination for COVID testing with the County of San Bernardino, and improvements
Animal Services has made to the cat sanctuary.
APPOINTMENTS
1. Appointments to Various Regional Boards (All Wards)
Recommendation
1. Approve the appointment of Council Member Juan Figueroa to the San
Bernardino International Airport Authority Board of Directors, as a voting
member, and Council Member Damon Alexander as an alternate;
2. Approve the appointment of Council Members Damon Alexander and Juan
Figueroa to the Inland Valley Development Agency, as voting members, and
Council Member Theodore Sanchez as an alternate;
3. Approve the appointment of Council Member Benjamin Reynoso to the San
Bernardino County Transportation Authority as an alternate;
4. Approve the appointment of Council Member Juan Figueroa to the San
Bernardino County Homeless Partnership (referred to Interagency Council on
Homelessness), as a voting member, and the same as the Vice Chair for the
“sub-committee”; and
5. Approve the appointment of Council Member Benjamin Reynoso to the
Omnitrans Board of Directors, as an alternate.
SUBSTITUTE MOTION BY COUNCIL MEMBER SANCHEZ, SECOND BY COUNCIL
MEMBER IBARRA, to amend the Appointments to Various Regional Boards as
follows:
1. Approve the appointment of Council Member Juan Figueroa to the San
Bernardino International Airport Authority Board of Directors, as a voting
member, and Council Member Fred Shorret as an alternate;
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Mayor and City Council of the City of San Bernardino Page 3 Printed 11/25/2020
2. Approve the appointment of Council Members T heodore Sanchez and Ben
Reynoso to the Inland Valley Development Agency, as voting members, and
Council Member Fred Shorett as an alternate;
3. Approve the appointment of Council Member Damon Alexander to the San
Bernardino County Transportation Authority as an alternate;
4. Approve the appointment of Council Member Kimberly Calvin to the San
Bernardino County Homeless Partnership (referred to Interagency Council on
Homelessness), as a voting member, and the same as the Vice Chair for the
“sub-committee”; and
5. Approve the appointment of Council Member Sandra Ibarra to the Omnitrans
Board of Directors, as an alternate.
Council Member Sanchez spoke on giving every Council Member an opportunity to
serve on a Regional Board.
Council Member Calvin expressed agreement with the substitute motion and asked the
Mayor to reconsider his original appointments to the various Regional Boards.
Council Member Shorett asked for clarification on the substitute motion and expressed
agreement with Council Member Calvin and Council Member Sanchez.
Council Member Figueroa stated that it his understanding that the appointments to
Regional Boards come from the Mayor’s office and expressed agreement with the
appointments the Mayor has made to the San Bernardino International Airpor t Authority
and the San Bernardino County Homeless Partnership.
Council Member Calvin expressed that the appointments should be spread equally
amongst all Council Members and the female Council Members should be represented
on the Regional Boards.
Council Member Figueroa expressed disagreement with Council Member Figueroa, that
the San Bernardino International Airport impacts all residents in the City.
RESULT: APPROVED SUBSTITUTE MOTION OF COUNCILMEMBER
APPOINTMENTS TO VARIOUS REGIONAL BOARDS, CARRIED
(6-1)
MOVER: Theodore Sanchez, Ward 1
SECONDER: Sandra Ibarra, Ward 2
AYES: Sanchez, Ibarra, Shorett, Reynoso, Calvin, Alexander
NOES: Figueroa
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Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 4 Printed 11/25/2020
PRESENTATIONS
2. Certificate of Recognition - Paula Beauchamp, SBCTA (San Bernardino
County Transit Authority)
Mayor Valdivia presented Paula Beauchamp with a Certificate of Recognition and
expressed gratitude for the many contributions she has provided to the City of San
Bernardino.
3. Mt. Vernon Bridge Presentation by SBCTA
Paula Beauchamp, San Bernardino County Transit Authority, provided an update
on the Mount Vernon Avenue Bridge Project.
PUBLIC COMMENTS FOR ITEMS LISTED AND NOT LISTED ON THE AGENDA
Paul Sanborn, San Bernardino, thanked Kim Carter for obtaining a grant to rebuild the
dog shelter and wished everyone a happy holiday.
Thomas Fleming, San Bernardino, congratulated the newly elected Council Members.
Mr. Fleming expressed that the numerous donut shops in San Bernardino have caused
diabetes and stated concerns over the Mayor working for pharmaceutical companies
and the connection they have.
Harry Hatch, San Bernardino, congratulated the newly elected Council Members and
wished them good luck. Mr. Hatch encouraged the new Council Members to read the
City Charter and also reminded them that they represent the City of San Bernardino.
Andy, San Bernardino, expressed his support of the San Bernardino Travel Center. He
is a business owner near the proposed travel center and stated that it is needed in that
area due to a high volume of traffic.
Eric Sanchez, San Bernardino, expressed his support of the San Bernardino Travel
Center.
Hardy Brown, San Bernardino, congratulated the newly elected Council Members and
spoke on Measure Z, reforming the Police Department and the impact COVID-19 has
had on the community.
Robert Porter, San Bernardino, congratulated the newly elected Council Members. Mr.
Porter informed the Mayor and City Council that he applied for the Arts and Historic
Preservation Commission and provided an update on the Anne Shirells Park African
American Monument.
Treasure Ortiz, San Bernardino, expressed appreciation towards the City Council and
voiced concerns over the increase in murder rates, failed community policing, financial
uncertainty, the City’s General Plan, and spoke on the lack of diversity on the various
regional boards.
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Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 5 Printed 11/25/2020
Leticia Garcia, San Bernardino, spoke on the lack of diversity on the various regional
boards.
STAFF REPORTS
4. Election of Mayor Pro Tempore (All Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, open nominations for a member of the City Council to serve as Mayor
Pro Tempore until the second regularly scheduled Mayor and City Council meeting
in December 2021.
Mayor Valdivia opened nominations for a member of the City Council to serve a Mayor
Pro Tempore until the second regularly scheduled Mayor and City Council meeting in
December 2021.
MOTION BY COUNCIL MEMBER SANCHEZ, SECOND BY COUNCIL MEMBER
CALVIN, to appoint Council Member Ibarra to serve as Mayor Pro Tempore until
the second regularly scheduled Mayor and City Council meeting in December
2021.
RESULT: APPROVED THE NOMINATION OF COUNCIL MEMBER IBARRA
TO SERVE AS MAYOR PRO TEMPORE UNTIL THE SECOND
REGULARLY SCHEDULED MAYOR AND CITY COUNCIL
MEETING IN DECEMBER 2021, CARRIED 7-0 – Passed
Unanimously
MOVER: Theodore Sanchez, Ward 1
SECONDER: Kimberly Calvin, Ward 6
AYES: Sanchez, Ibarra, Figueroa, Shorett, Reynoso, Calvin, Alexander
NOES: None
5. 2021 Proposed City Council Meetings (All Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, review, discuss, and provide direction concerning Mayor and City Council
meeting dates for 2021.
MOTION BY COUNCIL MEMBER SANCHEZ, SECOND BY COUNCIL MEMBER
IBARRA, TO ADOPT A MODIFIED 2021 MEETING SCHEDULE FOR MAYOR AND
CITY COUNCIL MEETINGS, ELIMINATING THE MEETING DATES OF JANUARY 6,
2021 AND JULY 7, 2021.
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Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 6 Printed 11/25/2020
RESULT: ADOPT A MODIFIED 2021 MEETING SCHEDULE FOR MAYOR
AND CITY COUNCIL MEETINGS, ELIMINATING THE MEETING
DATES OF JANUARY 6, 2021 AND JULY 7, 2021, CARRIED 7-0 –
Passed Unanimously
MOVER: Theodore Sanchez, Ward 1
SECONDER: Sandra Ibarra, Ward 2
AYES: Sanchez, Ibarra, Figueroa, Shorett, Reynoso, Calvin, Alexander
NOES: None
6. Nuisance Abatement Program (Citywide)
Recommendation
It is recommended that the Mayor and the City Council of the City of San
Bernardino, California, direct the City Manager to establish a Nuisance Abatement
Program and amend the FY 2020/21 operating budget to allocate $1 million in one-
time funding to be set aside to support the program.
City Manager Fields provided an overview of the staff report.
Council Member Ibarra stated that at the last Council meeting she made a
recommendation for staff to address concerns regarding unfunded Capital Improvement
Projects and it was not included in this report.
Director of Community and Economic Development Huntley provided a presentation to
the Mayor and City Council.
Mayor Valdivia spoke on service calls to the Fire Department at abandoned buildings
and inquired if Council will continue to be updated on this item.
City Manager Fields advised this item initiates Nuisance Abatement Program and staff
will provide more background and seek further direction from Council once the program
has started.
Council Member Alexander expressed that $1 million funding is excessive.
Council Member Reynoso also expressed that $1 million funding is excessive and is
requesting staff to provide a strategic plan before the start of the program. Council
Member Reynoso also expressed that nuisance abatement during the pandemic is not
something residents can afford right now.
Council Member Figueroa stated that he receives numerous phone calls from residents
pertaining to Code Enforcement and inquired as to how long it would take for the
program to become self-sustaining and what are the costs associated with not having
this type of program.
City Manager Fields informed that the program would be a revolving program tha t would
establish itself over time and would focus on larger abatement efforts.
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Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 7 Printed 11/25/2020
Director of Community and Economic Development Huntley advised some of the larger
nuisance abatement cases in the City are prolonged issues.
Figueroa commented on about the
Mayor wants to ensure a lot of funds are spent on services cleaning up the community.
Council Member Ibarra suggested that City staff bring back to the Mayor and City
Council a workshop to address the unfunded Capital Improvement Projects and funding
need for Code Enforcement staff. Council Member Ibarra advised she cannot approve
this item.
MOTION BY COUNCIL MEMBER IBARRA, SECOND BY COUNCIL MEMBER
REYNOSO, to bring this item back to Council in a workshop style.
Council Member Sanchez introduced a substitute motion.
MOTION BY COUNCIL MEMBER SANCHEZ, SECOND BY COUNCIL MEMBER
SHORETT, to approve Staff’s recommendation.
Council Member Sanchez expressed that the residents need to be educated and
inquired if staff will return to Mayor and City Council with a detailed plan.
Director of Community and Economic Development Huntley advised that staff will be
returning with a detailed plan once the program has begun.
Council Member Shorett expressed that this program is critical and abatements are
needed in all wards in the City.
Council Member Calvin expressed that she would like to have a nuisance abatement
program, however she would like to ensure that the Mayor and City Council are aware
as to whom this program will effect.
City Manager Fields advised that the intention of the program would be to pursue
persistent nuisance abatement issues in the City. Mr. Fields advised that staff is asking
for direction to establish the nuisance abatement program which will enhance the quality
of life for residents.
Council Member Calvin asked how soon staff could provide the Mayor and City Council
with a strategic plan for the program. Staff advised they plan on bringing this item back
the end of February or the beginning of March.
Council Member Alexander expressed that $1 million is excessive when there are other
pressing needs and suggested bringing back a trial or temporary program to determine
if it will be successful.
City Manager Fields explained that the fiscal shape of the City is better than expected
and that this is one time savings for the refinancing of pension bonds.
Council Member Ibarra would like tangible figures before allocating $1 million to
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Mayor and City Council of the City of San Bernardino Page 8 Printed 11/25/2020
establish a nuisance abatement program.
Council Member Sanchez spoke in support of the program.
RESULT: DIRECTED THE CITY MANAGER TO ESTABLISH A NUISANCE
ABATEMENT PROGRAM AND AMEND THE FY 2020/21
OPERATING BUDGET TO ALLOCATE $1 MILLION IN ONE-TIME
FUNDING TO BE SET ASIDE TO SUPPORT THE NUISANCE
ABATEMENT PROGRAM, CARRIED (4-3)
MOVER: Theodore Sanchez, Council Member, Ward 1
SECONDER: Fred Shorett, Council Member, Ward 4
AYES: Sanchez, Figueroa, Shorett, Calvin
NOES: Ibarra, Reynoso, Alexander
CONSENT CALENDAR
Items on the Consent Calendar are considered routine and are voted on in a single
motion, unless a Council or staff member has pulled the item for more discussion.
Council Member Ibarra pulled Consent Calendar Item 14, Council Member Reynoso
pulled Item 18, Council Member Calvin pulled Item 12, and Council Member Alexander
pulled Items 7 and 10.
RESULT: APPROVE THE CONSENT CALENDAR AND PULL ITEM NOS. 7, 10,
12, 14 & 18, Adopted [7- 0]
MOVER: Fred Shorett, Council Member, Ward 4
SECONDER: Theodore Sanchez, Council Member, Ward 1
AYES: Sanchez, Ibarra, Figueroa, Shorett, Reynoso, Calvin, Alexander
NOES: None
7. October and November 2020 City Board, Commission, and Citizen Advisory
Committee Approved Minutes
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, receive and file the minutes from the City Board, Commission, and
Citizen Advisory Committee Meetings approved in October and November 2020.
Council Member Alexander pulled Item 7 for discussion and requested that an item be
added to a future agenda addressing the meetings of City Boards, Commissions and
Citizen Advisory Committees and when they will begin meeting again.
MOTION BY COUNCIL MEMBER SHORETT, SECOND BY COUNCIL MEMBER
REYNOSO, to add this item to a future agenda.
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Packet Pg. 98 Attachment: Attachment 3 - 12-16-2020 Draft Regular Minutes (7076 : Approval of the Mayor and City Council Meeting Minutes (All Wards))
Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 9 Printed 11/25/2020
RESULT: ADDED AN ITEM TO A FUTURE MAYOR AND CITY COUNCIL
MEETING TO ADDRESS THE MEETINGS OF CITY BOARDS,
COMMISSIONS AND CITIZEN ADVISORY COMMITTEES,
CARRIED 7-0 – Passed Unanimously
MOVER: Fred Shorett, Council Member, Ward 4
SECONDER: Ben Reynoso, Ward 5
AYES: Sanchez, Ibarra, Figueroa, Shorett, Reynoso, Calvin, Alexander
NOES: None
8. Approval of Commercial and Payroll Disbursements (All Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California approve the commercial and payroll disbursements for November 2020.
9. Maddy Act Local Appointments List (All Wards)
Recommendation
Adopt Resolution No. 2020-288 of the Mayor and City Council of the City of San
Bernardino, California, approving the Local Appointments List.
10. Amendment to Legal Service Agreement
Recommendation
Adopt Resolution No. 2020-302 of the Mayor and City Council of the City of San
Bernardino, California, authorizing the City Manager to execute a second
amendment to the agreement for legal services with Carpenter, Rothans & Dumont
LLP.
Council Member Alexander pulled Item No. 7 for discussion and to direct questions to
City Attorney Carvalho.
City attorney Carvalho provided an overview of the staff report.
MOTION BY COUNCIL MEMBER SHORETT, SECOND BY COUNCIL MEMBER
SANCHEZ, to approve Staff’s recommendation.
RESULT: ADOPTED RESOLUTION NO. 2020-302, AUTHORIZING THE CITY
MANAGER TO EXECUTE A SECOND AMENDMENT TO THE
AGREEMENT FOR LEGAL SERVICES WITH CARPENTER,
ROTHANS & DUMONG, LLP, CARRIED (4-3)
MOVER: Fred Shorett, Council Member, Ward 4
SECONDER: Theodore Sanchez, Ward 1
AYES: Sanchez, Ibarra, Figueroa, Shorett
NOES: Reynoso, Calvin, Alexander
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Packet Pg. 99 Attachment: Attachment 3 - 12-16-2020 Draft Regular Minutes (7076 : Approval of the Mayor and City Council Meeting Minutes (All Wards))
Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 10 Printed 11/25/2020
11. Adopt Resolution No. 2020-290 and 2020-301 PLHA Authorization (All Wards)
Recommendation
1. Adopt Resolution No. 2020-290 of the Mayor and City Council of the City of San
Bernardino, California, authorizing the City Manager or Assistant City Manager to
submit an application for the projects utilizing Permanent Local Housing
Allocation Funds from the California Department of Housing and Community
Development.
2. Adopt Resolution No. 2020-301 of the Mayor and City Council of the City of San
Bernardino, California, approving the Permanent Local Housing Allocation Funds
Section 302(c)(4) Plan.
12. Development Code Amendment 20-02 (San Bernardino Travel Center) (Ward
6)
Recommendation
Adopt Ordinance No. MC-1550 of the Mayor and City Council of the City of San
Bernardino, California, approving Development Code Amendment (Zoning Map
Amendment) 20-02 changing the Zoning District Classification from Commercial
General (CG-1) to Industrial Light (IL) of ten (10) parcels containing a total of
approximately 8.10 acres (APN: 0266-021-17, 18, 27, 32, 33, 34, 38, 39, 40 and
41), pursuant to a Mitigated Negative Declaration.
Council Member Calvin pulled Item 12 for discussion. Council Member expressed that
she has not had the opportunity to review the information or speak with the City’s
Planning Department or the developers and she would like to address the commun ity
members and constituents of Ward 5.
MOTION BY COUNCIL MEMBER CALVIN, SECOND BY COUNCIL MEMBER
REYNOSO, to table Item No. 12 until she can speak with planning or the
developers of the project, CARRIED 4-3 (COUNCIL MEMBERS: SANCHEZ,
FIGUEROA, AND SHORETT OPPOSED)
MAYOR VALDIVIA VETOED THE MOTION.
MOTION BY COUNCIL MEMBER SANCHEZ, SECOND BY COUNCIL MEMBER
SHORETT, to approve staff’s recommendation.
Atman Kadakia, Managing Principal at Greens Development, provided a presentation
and updated Mayor and City Council regarding the San Bernardino Travel Center.
Community and Economic Development Director Huntley provided clarification on what
the City Council was being asked to approve.
Council Member Reynoso inquired if an Environmental Impact Report has been
completed and what the infrastructure responsibilities are of Greens Development.
Council Member Reynoso also expressed concerns over traffic around the Travel
Center.
Mr. Kadakia informed the Mayor and City Council that a t raffic study was performed and
the Travel Center will provide safe, overnight truck parking areas and will reduce the
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Packet Pg. 100 Attachment: Attachment 3 - 12-16-2020 Draft Regular Minutes (7076 : Approval of the Mayor and City Council Meeting Minutes (All Wards))
Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 11 Printed 11/25/2020
amount of trucks parking on surrounding streets. He also stated that the roads around
the Travel Center will be redone and new traffic signals will be installed.
Council Member Calvin commented on the possible future deterioration of the streets
due to the high traffic of trucks in the area and brought up issues of air quality. Council
Member Calvin also mentioned that the truck stop is at an entrance into the City and
expressed that the City needs to consider how it is reflected.
Mr. Kadakia addressed Council Members concerns and explained the details of the
Travel Center.
Council Member Figueroa spoke in support of the project and reminded everyone how
important truck drivers are and that at the beginning of 2020, they became essential
workers.
Council Member Reynoso expressed that this item should be tabled so that Council can
ensure they are informed before making a decision.
RESULT: ADOPTED ORDINANCE NO. MC-1550 OF THE MAYOR AND CITY
COUNCIL OF THE CITY OF SAN BERNARDINO, CALIFORNIA,
APPROVING DEVELOPMENT CODE AMENDMENT 20-02,
CARRIED (4-3)
MOVER: Theodore Sanchez, Ward 1
SECONDER: Fred Shorett, Council Member, Ward 4
AYES: Sanchez, Figueroa, Shorett, Alexander
NOES: Ibarra, Reynoso, Calvin
13. Sales Tax CDTFA Execution (All Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California:
1. Adopt Resolution 2020-291 authorizing the City Manager to execute the
Preparatory Agreement and the Administration Agreement with the California
Department of Tax and Fee Administration (CDTFA) for implementation of the
local transaction and use tax (Measure S); and
2. Adopt Resolution 2020-292 authorizing the examination of Transactions (sales)
and Use Tax Records of the CDTFA.
14. Resolution Approving a City-Wide Salary Schedule for Employees of the City
of San Bernardino (All Wards)
Recommendation
Adopt Resolution No. 2020-293 of the Mayor and City Council of the City of San
Bernardino, California, approving a City-wide salary schedule for all full-time, part-
time, temporary, and seasonal positions effective January 1, 2021 and repealing
prior salary schedules and basic compensation plans, including Resolution Nos.
2020-6, 2020-13, 2020-129, and 2020-222.
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Packet Pg. 101 Attachment: Attachment 3 - 12-16-2020 Draft Regular Minutes (7076 : Approval of the Mayor and City Council Meeting Minutes (All Wards))
Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 12 Printed 11/25/2020
Council Member Ibarra pulled Item 14 for discussion and requested to receive financials
for 2021 before approving this item.
MOTION BY COUNCIL MEMBER IBARRA, SECOND BY COUNCIL MEMBER
ALEXANDER, to table this item until unaudited financial reports are provided to
City Council next year.
Edelia Eveland, Director of Human Resources, informed the Mayor and City Council
that the updated Salary schedule is to comply with the minimum wage requirements that
will take effect January 1, 2021.
Secondary motion introduced:
MOTION BY COUNCIL MEMBER SHORETT, SECOND BY COUNCIL MEMBER
SANCHEZ, to approve Staff’s recommendation.
RESULT: ADOPTED RESOLUTION NO. 2020-293 APPROVING A CITY-
WIDE SALARY SCHEDULE FOR ALL FULL-TIME, PART-TIME,
TEMPORARY, AND SEASONAL POSITIONS EFFECTIVE
JANUARY 1, 2021 AND REPEALING PRIOR SALARY
SCHEDULES AND BASIC COMPENSATION PLANS, CARRIED (6-
1)
MOVER: Fred Shorett, Council Member, Ward 4
SECONDER: Theodore Sanchez, Ward 1
AYES: Sanchez, Figueroa, Shorett, Reynoso, Calvin, Alexander
NOES: Ibarra
15. RSVP Grant Augmentation and Budget Amendment FY 2020/21 (All Wards)
Recommendation
Adopt Resolution No. 2020-296 of the Mayor and City Council of San Bernardino,
California, ratifying the grant amendment application submittal and accepting the
one- time grant augmentation increase of $5,000, for a total amount available of
$59,809 for the Retired Senior Volunteer Program (RSVP) for the period of April 1,
2020 through March 31, 2021.
16. Resolution Establishing a Tow Rotation System, Establishing Tow Carrier
Standards, Establishing Franchise Fees for Tow Carriers, and Authorizing the
Issuance of a Request for Proposals (RFP) for Tow Rotation Services (All
Wards)
Recommendation
Adopt Resolution No. 2020-306 of the Mayor and City Council of the City of San
Bernardino, California, establishing a tow rotation system, establishing tow carrier
standards, establishing franchise fees for tow carriers, and authorizing the issuance
of a request for proposals (RFP) for tow rotation services.
9.c
Packet Pg. 102 Attachment: Attachment 3 - 12-16-2020 Draft Regular Minutes (7076 : Approval of the Mayor and City Council Meeting Minutes (All Wards))
Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 13 Printed 11/25/2020
17. Contract Award for California Theatre Roof Upgrade- (Ward 1)
Recommendation
Adopt Resolution No. 2020-297 of the Mayor and City Council of the City of San
Bernardino, California:
1. Approving a total budget amount of $316,217 for the California Theatre Roof
Upgrade (“Project”) to include construction costs in the amount of $272,833,
project contingencies in the amount of $27,500, and engineering and inspection
budgets in the amount of $15,884;
2. Appropriating an additional $16,217 from the Public Use Facilities Fund and
authorizing the Director of Finance to amend the FY 2020/21 CIP to reflect a total
Project budget of $316,217; and
4. Approving the award of a construction contract with San Marino Roof Co., Inc. of
Orange, California in the amount of $272,833 for the Project.
Council Member Reynoso commented that he agrees with this item, however expressed
that spending $272,833 on this project during a pandemic seems irresponsible.
18. Approve Final Tract Map No. 20006 (Ward 5)
Recommendation
Adopt Resolution No. 2020-299 of the Mayor and City Council of the City of San
Bernardino, California, approving the Final Map for Tract No. 20006 (Subdivision
16-03) involving the subdivision of a project site containing approximately 28.3
acres into 119 single-family residential lots for the Rancho Palma Specific Plan
located on the north side of W. Little League Drive west of N. Palm Avenue,
accepting the public dedications as set forth on said map; and authorizing execution
of the standard form of agreement for the subdivision improvements.
Council Member Reynoso pulled Item 18 for discussion and expressed concerns
regarding how close the homes are to one another. He inquired if it would be possible
for the developer to redraw the maps and possibly propose a reduced amount of
homes.
City Attorney Carvalho informed Mayor and City Council that at this point in the process,
the action to approve the Final Tract Map is the final step and is an administerial act of
the City Council.
MOTION BY COUNCIL MEMBER REYNOSO to table this item until the next Mayor
and City Council meeting in January.
Council discussed the possibility of postponing the approval of this item until the next
meeting in January and inquired regarding possible legal action.
Secondary motion introduced:
MOTION BY COUNCIL MEMBER SHORETT, SECOND BY COUNCIL MEMBER
SANCHEZ, to approve Staff’s recommendation.
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Packet Pg. 103 Attachment: Attachment 3 - 12-16-2020 Draft Regular Minutes (7076 : Approval of the Mayor and City Council Meeting Minutes (All Wards))
Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 14 Printed 11/25/2020
RESULT: ADOPTED RESOLUTION NO. 2020-299 APPROVING THE FINAL
MAP OF TRACT NO. 20006 AND AUTHORIZING EXECUTION OF
THE STANDARD FORM OF AGREEMENT FOR THE SUBDIVISION
IMPROVEMENTS (ALL WARDS) CARRIED (5-3)
MOVER: Fred Shorett, Council Member, Ward 4
SECONDER: Theodore Sanchez, Ward 1
AYES: Sanchez, Figueroa, Shorett, Calvin, Alexander
NOES: Ibarra, Reynoso
19. Purchase Order Increase - Southern California Gas Company (Ward: 1)
Recommendation
Adopt Resolution No. 2020-300 of the Mayor and City Council of the City of San
Bernardino, California, approving an increase in Purchase Order No. 2021 -207 with
Southern California Gas Company pursuant to Section 3.04.010 B-3, of the
Municipal Code for the purchase of compressed natural gas (CNG).
20. Resolution Declaring Waterman Landfill Property as Surplus Land (Ward 3)
Recommendation
Adopt Resolution No. 2020-303 of the Mayor and City Council of the City of San
Bernardino, California, declaring City-owned property located east of Waterman
Avenue, and north of Vanderbilt Way and Carnegie Drive, commonly known as the
Waterman Landfill, as surplus land; and direct the City M anager to comply with the
requirements of the Surplus Land Act, Government Code, Section 54220 et seq., for
the disposition of surplus land.
ITEMS TO BE CONSIDERED FOR FUTURE MEETINGS
A. Dedicated staff time for Local Campaign Finance Regulations including: 1) Election
campaign contribution limits; 2) Limits on contributions by applicants and their
agents during the permitting process; 3) Limits on solicitation of contributions by
elected from applicants and their agents during the permitting process; 4) Disc lose
requirements for any contributions for a 12 -month period prior to any Council action
involving the contributor – Submitted by Council Member Theodore Sanchez
Council Member Sanchez requested that an item be brought to the Mayor and City
Council to address Local Campaign Finance Regulations.
ITEMS TO BE REFERRED TO COMMITTEE
Council Member Figueroa wanted to recognize two businesses in the City, Casa de
Flores and Jovi’s Diner, and asked that recognition of City businesses be placed back
on the Mayor and City Council Agenda.
Council Member Alexander requested staff to update the City’s website with
photographs for elected and appointed officials and department directors.
9.c
Packet Pg. 104 Attachment: Attachment 3 - 12-16-2020 Draft Regular Minutes (7076 : Approval of the Mayor and City Council Meeting Minutes (All Wards))
Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 15 Printed 11/25/2020
REPORTS ON CONFERENCES/MEETINGS ATTENDED
There were no reports on conferences/meetings attended from the Mayor or City
Council.
RECESS TO CLOSED SESSION
The Mayor and City Council recessed to Closed Session at 9:51p.m.
CLOSED SESSION PUBLIC COMMENT
There were no public comments received for Closed Session.
CLOSED SESSION
(A) CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION (Pursuant to
Government Code Section 54956.9(a) and (d)(1):
a. Arrowhead Lodge No. 896 I.B.P.O.E. of W and its members v. City of San
Bernardino, San Bernardino Superior Court Case No. CIVDS1913826
(consolidated with San Bernardino Superior Court Case No.
CIVSB2024556).
b. Ashe Society SB, LLC v. City of San Bernardino, et al., San Bernardino
Superior Court Case No. CIVDS1911952
c. EEL Holdings, Inc., LLC v. City of San Bernardino, et al., San Bernardino
Superior Court Case No. CIVDS1906467
d. SB Pharma Holdings, Inc. dba The Row House v. City of San Bernardino,
San Bernardino Superior Court Case No. CIVDS1914576
e. Rznhead Inc. dba Cookies San Bernardino, et al. v. City of San
Bernardino, et al., San Bernardino Superior Court Case No.
CIVDS2005179
f. Andrea Miller v. City of San Bernardino, et al., San Bernardino Superior
Court Case No. CIVDS2015337
g. Jackie Aboud v. John Valdivia, et al., San Bernardino Superior Court Case
No. CIVDS203562
h. Karen Cervantes v. John Valdivia, et al., San Bernardino Superior Court
Case No. CIVDS2012538
i. Mirna Cisneros v. John Valdivia, et al., San Bernardino Superior Court
Case No. CIVDS2012926
(B) CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Initiation of litigation (Pursuant to Government Code Section 54956.9(d)(4): One
item).
CLOSED SESSION REPORT
City Attorney Sonia Carvalho stated there was no reportable action for the items
discussed.
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Packet Pg. 105 Attachment: Attachment 3 - 12-16-2020 Draft Regular Minutes (7076 : Approval of the Mayor and City Council Meeting Minutes (All Wards))
Special Meeting Minutes December 16, 2020
Mayor and City Council of the City of San Bernardino Page 16 Printed 11/25/2020
ADJOURNMENT
The Closed Session meeting of the Mayor and City Council was continued to Friday,
December 18, 2020 at 4:00 p.m.
BY:
Genoveva Rocha, CMC
City Clerk
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Packet Pg. 106 Attachment: Attachment 3 - 12-16-2020 Draft Regular Minutes (7076 : Approval of the Mayor and City Council Meeting Minutes (All Wards))
City of San Bernardino
201 North E Street
San Bernardino, CA 92401
http://www.sbcity.org
MINUTES
FOR THE CONTINUANCE OF THE SPECIAL MEETING OF THE MAYOR AND CITY COUNCIL OF THE CITY OF SAN
BERNARDINO, MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO ACTING AS THE SUCCESSOR
AGENCY TO THE REDEVELOPMENT AGENCY, MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO
ACTING AS THE SUCCESSOR HOUSING AGENCY TO THE REDEVELOPMENT AGENCY, MAYOR AND CITY COUNCIL
OF THE CITY OF SAN BERNARDINO ACTING AS THE HOUSING AUTHORITY, AND MAYOR AND CITY COUNCIL OF THE
CITY OF SAN BERNARDINO ACTING AS THE SAN BERNARDINO JOIN POWERS FINANCING AUTHORITY
FRIDAY, DECEMBER 18, 2020
4:00 PM
The Continuance of the Special Meeting of the Mayor and City Council of the City of
San Bernardino was called to order at 4:00 PM by Mayor John Valdivia on Friday,
December 18, 2020, via Web-Conference.
CALL TO ORDER
Attendee Name Present Absent Late Arrived
Council Member, Ward 1 Theodore Sanchez
Mayor Pro-Tem, Ward 2 Sandra Ibarra
Council Member, Ward 3 Juan Figueroa
Council Member, Ward 4 Fred Shorett
Council Member, Ward 5 Ben Reynoso
Council Member, Ward 6 Kimberly Calvin
Council Member, Ward 7 Damon L. Alexander
Mayor John Valdivia
City Manager Robert D. Field
City Attorney Sonia Carvalho
City Clerk Genoveva Rocha
PLEDGE OF ALLEGIANCE
Mayor John Valdivia asked City Manager Fields to lead the Pledge of Allegiance to the
Flag.
Mayor John Valdivia
Council Members
Theodore Sanchez
Sandra Ibarra
Juan Figueroa
Fred Shorett
Ben Reynoso
Kimberly Calvin
Damon L. Alexander
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Packet Pg. 107 Attachment: Attachment 4 - 12-18-2020 Draft Special Continuance Meeting Minutes (7076 : Approval of the Mayor and City Council Meeting
Special Meeting Minutes December 18, 2020
Mayor and City Council of the City of San Bernardino Page 2 Printed 11/25/2020
CLOSED SESSION PUBLIC COMMENT
There were no public comments submitted for the Continuance of the Special Meeting
of the Mayor and City Council.
CLOSED SESSION
(A) CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
(Pursuant to Government Code Section 54956.9(a) and (d)(1):
a. Ashe Society SB, LLC v. City of San Bernardino, et al., San Bernardino
Superior Court Case No. CIVDS1911952
b. EEL Holdings, Inc., LLC v. City of San Bernardino, et al., San Bernardino
Superior Court Case No. CIVDS1906467
c. SB Pharma Holdings, Inc. dba The Row House v. City of San Bernardino,
San Bernardino Superior Court Case No. CIVDS1914576
d. Rznhead Inc. dba Cookies San Bernardino, et al. v. City of San Bernardino,
et al., San Bernardino Superior Court Case No. CIVDS2005179
(B) CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Initiation of litigation (Pursuant to Government Code Section 54956.9(d)(4): One item).
CLOSED SESSION REPORT
City Attorney Sonia Carvalho stated there was no reportable action for the items
discussed.
ADJOURNMENT
The Continuance of the Special Meeting of the Mayor and City council was adjourned at
11:30 p.m.
The next joint regular meeting of the Mayor and City Council and the Mayor and City
Council Acting as the Successor Agency to the Redevelopment Agency will be held on
Wednesday, January 20, 2021 via web-conference. Closed Session will begin at 5:30
p.m. and Open Session will begin at 7:00 p.m.
BY:
Genoveva Rocha, CMC
City Clerk
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Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By: Michael Huntley, Director of Community & Economic
Development
Subject: General Plan Advisory Committee (All Wards)
Recommendation
Adopt Resolution No. 2021-2 of the Mayor and City Council of the City of San
Bernardino, California, establishing a General Plan Advisory Committee Council to
assist with the comprehensive update of the City’s General Plan.
Background
In 2019, the Mayor and City Council directed staff to proceed with a comprehensive
update to the City’s General Plan. The last time the City prepared a comprehensive
update to the General Plan was in 2005. Since then, there have been many
determinant factors that compel the City to update the General Plan. Some of the
factors include: changes to the state, regional and local economies; changes to the
commercial real estate and development industries; technological changes in business
and services deliveries related to e-commerce; and other key factors. There have also
been a variety of legislative changes at the state level that mandate that specific
provisions in the General Plan and Development Code be modernized.
The City is very grateful for the support of Assembly Member Ramos on this project.
Assembly Member Ramos was instrumental in securing $3 million in State funding for
the development of the comprehensive update to the General Plan. His efforts are
greatly appreciated by the community. The City was also successful in an award of
$625,000 from the State SB2 Planning Grant for the Downtown Specific Plan portion of
this project.
On September 16, 2020, the Mayor and City Council authorized the execution of a
contract with PlaceWorks for professional planning services to assist the City with the
preparation of not only the General Plan, but also the creation of a Downtown Specific
Plan and an update to the Development Code.
On December 15, 2021, an internal kickoff meeting was conducted between the City
staff and PlaceWorks project team. Subsequent to this meeting, the establishment of a
GPAC is in order.
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Discussion
As a function of the comprehensive update to the General Plan, it is c ustomary to
establish a General Plan Advisory Committee (GPAC). The GPAC is an advisory
committee established by the Mayor and City Council to assist with the update the City’s
comprehensive General Plan. The GPAC serves as an important component of the
public participation program providing one of the primary communication channels for
the community making recommendations to the Planning Commission and the Mayor
and City Council.
Committee members will participate in a series of meetings to help shape t he draft plan
by providing informed and innovative input to the project team. Members are requested
to provide feedback and guidance throughout the General Plan Update. Members are
on the GPAC so that they may provide a community perspective on policies and
programs proposed for the updated General Plan. Meetings of the GPAC will be open
and public in accordance with the Brown Act.
The GPAC is proposed to be made up of a total 16 members, with each elected official
appointing 2 members. In accordance with the City Charter and the City’s Municipal
Code, appointees must be residents of the City of San Bernardino. Appointees should
be able to clearly articulate the community perspective and/or the area of the City in
which they live. As individual appo intments are considered, staff encourages
consideration of appointees’ education, work experience , and background, and how
they will be valuable in the update process. Some of the experience that would be
considered beneficial includes land use, planning, engineering, architecture,
environmental, real estate, housing development and programming, social services
administration, transportation etc.
Upon the adoption of this resolution, interested residents who wish to serve on the
General Plan Advisory Committee may fill out an application and submit the application
to the City for consideration by the City Council. Applications are available on the City’s
website under Boards, Commissions & Citizen Advisory Committees at: (www.ci.san-
bernardino.ca.us/about/boards_commissions_n_citizen_advisory_committees/default.as
p.)
2020-2025 Key Strategic Targets and Goals
The establishment of a General Plan Advisory Committee aligns with Key Target No. 4:
Economic Growth & Development. Specifically, the update to the General Plan and
Development Code will establish new long-range planning tools that establish
comprehensive development policies and land use regulations facilitating planned
growth in the City. The Downtown Specific Plan will also serve as the guiding do cument
for future development within the downtown core and facilitate the redevelopment of the
Carousel Mall property.
Fiscal Impact
There is no fiscal impact to the City with the establishment of the General Plan Advisory
Committee since the members of the Committee will serve without compensation.
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Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-2, establishing a General Plan Advisory
Committee Council to assist with the comprehensive update of the City’s General Plan.
Attachments
Attachment 1 Resolution No. 2021-2
Ward: All
Synopsis of Previous Council Actions:
September 16, 2020 Mayor and City Council authorized the execution of a
contract with PlaceWorks for professional planning services
to assist the City with the preparation of not only the General
Plan, but also the creation of a Downtown Specific Plan and
an update to the Development Code.
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Packet Pg. 111
RESOLUTION NO. 2021-2
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
ESTABLISHING THE GENERAL PLAN ADVISORY
COMMITTEE AS AN ADVISORY BODY TO THE MAYOR
AND CITY COUNCIL AND APPROVING GUIDING
PRINCIPLES TO GUIDE THE WORK OF THE
COMMITTEE
WHEREAS, the existing City of San Bernardino General Plan was adopted in 2005;
and
WHEREAS, the Mayor and the City Council have authorized the comprehensive update
of the General Plan, the preparation of a Downtown Specific Plan and the update to the
Development Code; and
WHEREAS, on September 16, 2020, the City Council authorized the execution of a
contract with PlaceWorks for professional planning services to assist the City with the
preparation of the above for mentioned tasks; and
WHEREAS, the General Plan Advisory Committee is intended to be an advisory
committee created for the purpose of advising City staff, participating in public outreach and
community forums, and making recommendations to the Planning Commission and the Mayor
and City Council on various components of the overall project; and
WHEREAS, the City Council of the City of San Bernardino desires to formalize the
creation of a General Plan Advisory Committee, including the purpose and role of the
committee, the number of members and the term, as set forth in this resolution.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. The City Council hereby forms the General Plan Advisory Committee
(GPAC), which shall be an advisory body to the Planning Commission and, ultimately, to the
Mayor and City Council. The GPAC shall operate as follows:
1. Purpose
The purpose of the GPAC is to actively participate, engage community members and
provide recommendations to City staff and the consulting team regarding specific
focus areas that relate to the elements under consideration for inclusion in the General
Plan. This participation assists City staff and the consulting team in the development
of the City’s future long-term goals and policies that carry out the community’s
vision for the future. The GPAC will also assist in evaluating amendments to the
Development Code that are intended to carry out these long-term goals and policies.
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Packet Pg. 112 Attachment: Attachment 1 - Resolution No. 2021-2 (7031 : General Plan Advisory Committee (All Wards))
Resolution No. 2021-2
The formulation of modern development concepts and standards will contribute to the
creation of successful implementation tools.
2. Role
The GPAC is an advisory committee established by the Mayor and City Council to
assist with the update to the City’s comprehensive General Plan. The GPAC serves
as an important component of the public participation program providing one of the
primary communication channels for the community making recommendations to the
Planning Commission and the Mayor and City Council.
Committee members will participate in a series of meetings to help shape the draft
plan by providing informed and innovative input to the project team. Members are
requested to provide feedback and guidance throughout the General Plan Update.
Members are on the GPAC so that they may provide a community perspective on
policies and programs proposed for the updated General Plan.
Participation by the members in the Committee is temporary and will terminate when
a new General Plan is adopted by the City Council. It is anticipated that the process
will take from 24 to 36 months to complete.
3. Appointment and Makeup
The GPAC will be made up of a total 16 members. Each of the elected officials will
appoint 2 members. Appointees shall be a resident of the City of San Bernardino.
The perspective individuals should be able to clearly articulate the community
perspective and/or the area of the City in which they live. As individual
appointments are considered, please take into account their education, work
experience and background and how they will be valuable in the update process.
Some of the experience that would be considered beneficial includes land use,
planning, engineering, architecture, environmental, real estate, housing development
and programming, social services administration, transportation etc. Each member of
the Committee shall serve without compensation and without reimbursement for
expenses.
4. Meetings; Appointment of Chair/Vice Chair; Attendance
Meetings of the GPAC shall be open and public in accordance with the Brown Act.
At the first meeting of the General Plan Advisory Committee, a Chair and Vi ce Chair
shall be selected by the Committee at large to manage the meetings.
The GPAC members are expected to regularly attend meetings and public workshops.
However, it is understood that on occasion, a Committee member may not be able to
attend a meeting. Three absences in a calendar year may subject the member to
expulsion from the GPAC.
10.a
Packet Pg. 113 Attachment: Attachment 1 - Resolution No. 2021-2 (7031 : General Plan Advisory Committee (All Wards))
Resolution No. 2021-2
5. Powers of the Mayor and City Council and Planning Commission
Nothing in this Resolution shall be construed as restricting or curtailing any of the
powers of the Mayor and City Council and Planning Commission, or as a delegation
to the GPAC of any of the authority or discretionary powers vested and imposed by
law in such bodies.
SECTION 2. The Mayor and City Council finds this Resolution is not subject to the
California Environmental Quality Act (CEQA) in that the activity is covered by the general rule
that CEQA applies only to projects which have the potential for causing a significant effect on
the environment. Where it can be seen with certainty, as in this case, that there is no possibility
that the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
SECTION 3. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 4. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this 20th day of January 2021.
John Valdivia, Mayor
City of San Bernardino
Attest:
__________________________________
Genoveva Rocha, CMC
City Clerk
Approved as to form:
__________________________________
Sonia Carvalho
City Attorney
10.a
Packet Pg. 114 Attachment: Attachment 1 - Resolution No. 2021-2 (7031 : General Plan Advisory Committee (All Wards))
Resolution No. 2021-2
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. _____, adopted at a regular meeting held at the 20th day of January 2021 by the
following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this 20th day of January 2021.
______________________________
Genoveva Rocha, CMC
City Clerk
10.a
Packet Pg. 115 Attachment: Attachment 1 - Resolution No. 2021-2 (7031 : General Plan Advisory Committee (All Wards))
Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By: Michael Huntley, Director of Community & Economic
Development
Subject: Imposing Liens to Recover Costs for Code Enforcement
Abatements (Ward:1, 2, 3, 4, 6 & 7)
Recommendation
Adopt Resolution No. 2021-3 of the Mayor and City Council of the City of San
Bernardino, California, imposing liens on certain real property located within the City of
San Bernardino for the costs of public nuisance abatements.
Background
On October 5, 2015, the Mayor and City Council adopted Ordinance MC -1418,
repealing San Bernardino Municipal Code Chapters 3.68 and 8.27 and amending
Chapter 8.30. On September 18, 2019, the Mayor and City Council adopted Ordinance
MC-1521, further revising Chapter 8.30. These changes streamlined the process of
abating public nuisances on properties and imposing liens to enable the City to recover
the costs for abating nuisances.
Discussion
San Bernardino Municipal Code Section 8.30.050 requires a Resolution be adopted in
order to assess unpaid costs of abatements as liens on the respective property tax bill.
The Abatement Assessments List is attached hereto as Exhibit A. The first section
consists of properties with Administrative Hearing Orders, including one emergency
knock-down requested by the Fire Department after the property was deemed a
collapse hazard. The knock-down was completed by contractors hired by the City.
All property owners listed on the ‘Abatement Assessments’ List have been notified of
the abatement costs by way of written notice of an Administrative Hearing.
Administrative Hearings were held and resulted in Hearing Orders.
The ‘Other Abatement Assessments’ are for public nuisance abatements performed by
the Code Division which includes properties that were either secured and/or cleaned via
administrative inspection warrants or were red -tagged by Building and Safety and
deemed unsafe. Also, included in this section are emergency board -ups requested by
the Police and Fire Departments. Emergency board-ups were requested after a break-in
11
Packet Pg. 116
7038
Page 2
has occurred or after fire suppression activities when no responsible parties could be
reached.
All property owners listed on the ‘Other Abatement Assessments’ list have been notified
of the abatement costs These property owners were issued a Notice of Summary
Abatement with the option to schedule a hearing per SBMC 8.30.045. Property owners
were advised of their right to appeal said costs within ten days, or to pay the costs
within 45 days of notice per San Bernardino Municipal Code Section 8.30.030 and
8.30.040. Hearings were not requested and the costs are currently outstanding. To
date, no responses have been received. Therefore, staff recommends adopting the
Resolution in order to assess such unpaid costs of abatement.
The total of outstanding fees for ‘Abatement Assessments’ resulting from Administrative
Hearing Officer Orders is $11,039.36. The total for ‘Other Abatement Assessments’,
including emergency abatements, is $39,562.88. The grand total of all abatements is
$50,602.24. If property owners come forward to pay their costs prior to the City Council
meeting, their properties will be removed from Exhibit A.
2020-2025 Key Strategic Targets and Goals
The request to impose liens to recover costs for Code Enforcement abatements aligns
with Key Target No. 1: Financial Stability and Key Target No. 4: Economic Growth &
Development. Imposing liens to cover the costs of public nuisances would ensure that
the City recovers the cost of abatement.
Fiscal Impact
The anticipated amount to be collected is $50,602.24. The amount will be collected
incrementally as individual properties are sold and/or lien s are paid off through the
escrow process.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-3, approving imposing liens to recover public
nuisance abatement costs.
Attachments
Attachment 1 Resolution No. 2021-3
Attachment 2 Exhibit A
Wards: 1, 2, 3, 4, 6 & 7
Synopsis of Previous Council Action:
The Code Enforcement Division regularly presents a list of properties for consideration
by the Mayor and the City Council establishing liens to recovery public nuisance
abatement costs.
11
Packet Pg. 117
RESOLUTION NO. 2021-3
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
IMPOSING LIENS ON CERTAIN REAL PROPERTY
LOCATED WITHIN THE CITY OF SAN BERNARDINO
FOR THE COSTS OF PUBLIC NUISANCE ABATEMENTS
WHEREAS, the City of San Bernardino, pursuant to its authority under Chapter 8.30 of
the San Bernardino Municipal Code, did lawfully cause public nuisances to be abated on the
properties described in the Abatement Assessments List, a copy of which is attached hereto and
incorporated herein as Exhibit A, in this Resolution; and
WHEREAS, notice of the abatement costs were given to the owners of record of said
properties, and any timely requested hearing has heretofore been held to hear protests of the costs
of said abatement before the Administrative Hearing Office, who determined the owner of record
is responsible for the costs.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. The above recitals are true and correct and are incorporated herein by this
reference.
SECTION 2. Said costs are found to have been incurred by the City pursuant to
proceedings under the San Bernardino Municipal Code, and the final statement of costs on file
with the City Clerk is hereby confirmed and adopted as special assessments against the
properties lists in Exhibit A.
SECTION 3. Said sum shall become a lien on said property pursuant to San Bernardino
Municipal Code 8.30.050 and shall be collected as a special assessment.
SECTION 4. The City Clerk is hereby directed to file a certified copy of this Resolution,
including Exhibit A, showing such sums as remained unpaid, to the Recorder and the Auditor of
the County of San Bernardino, State of California, directing that each sum be entered as a lien
charged against the property as it appears on the current assessment rolls, to be collected at the
said time and in the same manner, subject to the same penalties and interest upon delinquencies,
as the general taxes for the City of San Bernardino are collected.
SECTION 5. The City Council finds this Resolution is not subject to the California
Environmental Quality Act (CEQA) in that the activity is covered by the general ru le that CEQA
applies only to projects which have the potential for causing a significant effect on the
environment. Where it can be seen with certainty, as in this case, that there is no possibility that
the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
11.a
Packet Pg. 118 Attachment: Attachment 1 - Resolution No. 2021-3 [Revision 1] (7038 : Imposing Liens to Recover Costs for Code Enforcement Abatements
Resolution No. 2021-3
SECTION 6. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 7. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this ___ day of __________, 2021.
John Valdivia, Mayor
City of San Bernardino
Attest:
__________________________________
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
11.a
Packet Pg. 119 Attachment: Attachment 1 - Resolution No. 2021-3 [Revision 1] (7038 : Imposing Liens to Recover Costs for Code Enforcement Abatements
Resolution No. 2021-3
CERTIFICATION
STATE OF CALIFORNIA)
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO)
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No.2021- _____, adopted at a regular meeting held at the ___ day of _______, 2021
by the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino t his ___ day of
____________ 2021.
___________________________________
Genoveva Rocha, CMC, City Clerk
11.a
Packet Pg. 120 Attachment: Attachment 1 - Resolution No. 2021-3 [Revision 1] (7038 : Imposing Liens to Recover Costs for Code Enforcement Abatements
EXHIBIT "A"
ABATEMENT ASSESSMENTS
ADDRESS OWNER Hearing Order WARD COST
1524 W. 7th St.Casa Ramona, Inc. 20-002 1 $10,439.36
464 Norman Rd.Elena Gherman 20-003 3 $600.00
Total:$11,039.36
OTHER ABATEMENT ASSESSMENTS
ADDRESS OWNER DATE ABATED WARD COST
1177 W. 11th St. Archibeque, David TR 05/29/20, 06/09/20, 10/13/20 6 $2,520.12
1705 W. Magnolia Grace, Perthalene L.06/08/20, 06/09/20 6 $787.00
534 Sequoia St.KAA Properties 03/18/20 4 $1,323.85
0 Newmark 0154-643-01 EL-Aawar, Shab Trust 8/15/91 10/18/20 4 $1,652.85
2247 N. Lugo Ave.Dominguez, Heidi 07/07/20 7 $3,175.08
1818 Raintree Pl.Ileana Ruiz, Gertudys Sosa 05/06/20 3 $1,736.30
1520 N. Waterman DPSB Quality Investments, LLC 08/01/20 2 $474.92
604 W. Baseline St.(aka 606)Credo, LLC 01/06/20 2 $359.25
1996 N. Del Rosa Ave.Coulis Family Trust 8/29/12 11/6/19, 01/18/20, 03/20/20 2 $1,451.85
1996 N. Del Rosa Ave.Coulis Family Trust 8/29/12 04/6/2020, 07/13/20, 08/22/20 2 $3,815.30
1165 E. 3rd St.Manson, Margaret 06/23/20 1 $9,709.60
2210 E. Highland Ave.Novalk, LLC 05/09/20 7 $784.18
564 W. Magnolia Ave.Padilla, Mary 08/19/20, 08/21/20 2 $2,652.46
1446 N. Mt. Vernon Ave.Liberty Fund, LLC 01/20/20, 06/24/20, 09/10/20 6 $2,439.41
147 S. E St.W & W Realty, LLC 08/24/20 1 $402.82
1595 N. D St. DPND Property Investments,LLC 09/17/20 2 $1,510.31
1224 Crestview Ave.Rivera, Martin 09/02/20 2 $2,766.38
632 W. Baseline St. Credo, LLC 08/14/20 2 $2,001.20
Total:$39,562.88
Grand Total: $50,602.24
11.b
Packet Pg. 121 Attachment: Attachment 2 - Exhibit A (7038 : Imposing Liens to Recover Costs for Code Enforcement
Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By: Jim Slobojan, Acting Finance Director
Subject: Investment Portfolio Report for November 2020 (All Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, accept and file the Monthly Investment Portfolio Report for November 2020.
Background
The City’s Statement of Investment Policy requires that a monthly Investment Portfolio
Report be prepared and submitted to the Mayor and City Council. The Director of
Finance will prepare, review, and present the City’s Investment Portfolio Report and
confirm that the portfolio is in compliance with the City’s Investment Policy.
Discussion
The Investment Portfolio Report provides a synopsis of investment activity for the City’s
investment portfolio for the month ended November 30, 2020.
The City’s Investment Portf olio is in full compliance with the City’s current Investment
Policy and California Government Code Section 53601, and there is sufficient cash flow
from a combination of liquid and maturing securities, bank deposits, and income to meet
the City’s expenditure requirements.
2020-2025 Key Strategic Targets and Goals
The acceptance and filing of the attached Investment Portfolio Report aligns with Key
Target No. 1: Financial Stability by implementing, maintaining and updating a fiscal
accountability plan.
Fiscal Impact
None
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, accept and file the Monthly Investment Portfolio Report for November 2020.
Attachments
Attachment 1 Investment Portfolio Management Summary Report
12
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7019
Page 2
Ward: All
Synopsis of Previous Council Actions: None
12
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12.aPacket Pg. 124Attachment: Attachment 1 - FN. Investment Portfolio Management Summary Report. Attachment 1 (7019 :
YTM
360
Page 1
Par Value Book Value
Maturity
Date
Stated
RateMarket Value
November 30, 2020
Portfolio Details - Investments
Average
BalanceIssuer
Portfolio Management
CITY OF SAN BERNARDINO
Days to
MaturityMoody'sCUSIPInvestment #
Purchase
Date
State Local Agency Investment Fund
0.552LOCAL AGENCY INVESTMENT FUND10001 33,011,840.35 33,011,840.35 0.56033,011,840.35SYS 1
33,011,840.3533,011,840.3533,011,840.3530,580,173.68Subtotal and Average 0.552 1
Managed Pool Accounts
0.523CALTRUST GOVT INVESTMENT FUND20008 1,781.15 1,781.15 0.5301,781.1520008 1
1,781.151,781.151,781.151,780.36Subtotal and Average 0.523 1
Corporate Notes
1.908AMERICAN HONDA FINANCE CORP30559 1,000,000.00 1,000,366.25 05/10/20231.95001/10/2020 1,037,390.00 A02665WDH1 890
1.732APPLE INC30554 1,000,000.00 999,024.82 09/11/20221.70012/10/2019 1,026,060.00 Aaa037833DL1 649
1.800APPLE INC30561 1,000,000.00 999,094.42 09/11/20241.80001/24/2020 1,046,250.00 Aa037833DM9 1,380
2.152BANK OF AMERICA CORPORATION30549 1,000,000.00 1,000,000.00 10/30/20222.10010/30/2019 991,940.00 Aa06048WD72 698
1.904BANK OF NEW YORK MELLON CORP30547C 2,000,000.00 2,013,989.13 08/16/20232.20010/16/2019 2,092,040.00 Aaa06406FAD5 988
1.180JOHNSON & JOHNSON30570 1,000,000.00 1,001,123.74 03/01/20211.65003/03/2020 1,002,360.00 Aaa478160BS2 90
2.268J.P. MORGAN CHASE & CO30551 1,000,000.00 1,000,000.00 12/23/20242.30012/23/2019 1,008,150.00 Aaa48128GN97 1,483
1.036J.P. MORGAN CHASE & CO30582 1,000,000.00 1,000,000.00 06/23/20251.05006/23/2020 996,310.00 Aaa48128GU40 1,665
0.789J.P. MORGAN CHASE & CO30595 1,000,000.00 1,000,000.00 08/18/20250.80008/18/2020 990,010.00 Aaa48128GV56 1,721
1.731CHARLES SCHWAB CORP30563 1,064,000.00 1,083,870.29 01/25/20232.65001/27/2020 1,115,231.60 Aa808513AT2 785
2.096TOYOTA MOTOR CREDIT CORP30548 1,000,000.00 1,000,000.00 10/22/20242.12510/22/2019 1,012,020.00 Aaa89236TGN9 1,421
12,097,468.6512,317,761.6012,064,000.0012,098,204.29Subtotal and Average 1.709 1,061
Federal Agency Issues - Coupon
1.567FEDERAL FARM CREDIT BANK30555 2,000,000.00 2,010,555.90 12/13/20212.11012/31/2019 2,039,760.00 Aaa3133EH2T9 377
1.612FEDERAL FARM CREDIT BANK30564 1,000,000.00 999,268.77 02/10/20231.60002/11/2020 1,002,500.00 Aaa3133ELMD3 801
0.572FEDERAL FARM CREDIT BANK30573 1,000,000.00 1,000,000.00 06/03/20240.58006/03/2020 1,001,040.00 Aaa3133ELE67 1,280
0.721FEDERAL FARM CREDIT BANK30579 1,000,000.00 999,548.19 02/20/20250.72006/19/2020 1,000,000.00 Aaa3133ELA46 1,542
0.278FEDERAL FARM CREDIT BANK30596 1,000,000.00 999,668.15 10/05/20230.27010/05/2020 1,000,040.00 Aaa3133EMBQ4 1,038
0.158FEDERAL FARM CREDIT BANK30597 1,000,000.00 1,000,000.00 10/13/20220.16010/13/2020 998,830.00 Aaa3133EMCH3 681
0.138FEDERAL FARM CREDIT BANK30598 1,000,000.00 1,000,000.00 04/08/20220.14010/08/2020 999,000.00 Aaa3133EMCJ9 493
1.781FEDERAL HOME LOAN BANK30522 1,000,000.00 999,842.95 12/24/20201.55001/09/2017 1,000,880.00 Aaa313381P25 23
1.913FEDERAL HOME LOAN BANK30523 1,000,000.00 999,340.86 11/29/20211.87501/19/2017 1,017,400.00 Aaa3130AABG2 363
1.926FEDERAL HOME LOAN BANK30528 1,000,000.00 999,266.93 11/29/20211.87502/14/2017 1,017,400.00 Aaa3130AABG2 363
1.672FEDERAL HOME LOAN BANK30534 1,000,000.00 1,000,184.46 04/07/20211.75006/14/2017 1,005,670.00 Aaa3130AB5A0 127
1.687FEDERAL HOME LOAN BANK30535 1,000,000.00 1,000,837.65 06/11/20211.87506/22/2017 1,009,340.00 Aaa313379RB7 192
2.836FEDERAL HOME LOAN BANK30540C 1,000,000.00 1,000,000.00 01/29/20242.87501/29/2019 1,003,950.00 Aaa3130AFRQ2 1,154
1.726FEDERAL HOME LOAN BANK30565 2,000,000.00 2,000,000.00 02/12/20251.75002/12/2020 2,003,940.00 Aaa3130AJ5F2 1,534
Portfolio CITY
AP
Run Date: 12/09/2020 - 16:35 PM (PRF_PM2) 7.3.0
Report Ver. 7.3.3b
12.a
Packet Pg. 125 Attachment: Attachment 1 - FN. Investment Portfolio Management Summary Report. Attachment 1 (7019 :
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Page 2
Par Value Book Value
Maturity
Date
Stated
RateMarket Value
November 30, 2020
Portfolio Details - Investments
Average
BalanceIssuer
Portfolio Management
CITY OF SAN BERNARDINO
Days to
MaturityMoody'sCUSIPInvestment #
Purchase
Date
Federal Agency Issues - Coupon
1.529FEDERAL HOME LOAN BANK30566 1,000,000.00 1,000,000.00 03/25/20241.55003/25/2020 1,002,910.00 Aaa3130AJAX7 1,210
1.341FEDERAL HOME LOAN MORTGAGE CRP30518 1,000,000.00 998,417.90 08/12/20211.12511/07/2016 1,006,990.00 Aaa3137EAEC9 254
1.978FEDERAL HOME LOAN MORTGAGE CRP30525C 425,000.00 424,975.45 01/26/20222.00001/30/2017 433,470.25 Aaa3134GAU44 421
2.096FEDERAL HOME LOAN MORTGAGE CRP30529C 1,000,000.00 1,000,000.00 02/28/20222.12502/28/2017 1,024,810.00 Aaa3134GA5T7 454
1.973FEDERAL HOME LOAN MORTGAGE CRP30530C 1,000,000.00 1,000,000.00 09/16/20212.00003/16/2017 1,015,010.00 Aaa3134GA5C4 289
1.933FEDERAL HOME LOAN MORTGAGE CRP30531 1,000,000.00 999,467.53 07/26/20211.87503/06/2017 1,011,760.00 Aaa3134G9M20 237
2.042FEDERAL HOME LOAN MORTGAGE CRP30537C 1,000,000.00 999,059.01 04/26/20222.00011/06/2017 1,026,310.00 Aaa3134GBP55 511
0.444FEDERAL HOME LOAN MORTGAGE CRP30576 1,000,000.00 1,000,000.00 06/01/20230.45006/01/2020 1,000,180.00 Aaa3134GVB72 912
0.414FEDERAL HOME LOAN MORTGAGE CRP30577 1,000,000.00 1,000,000.00 03/17/20230.42006/17/2020 1,000,520.00 Aaa3134GVQ50 836
0.444FEDERAL HOME LOAN MORTGAGE CRP30578 1,000,000.00 1,000,000.00 12/29/20230.45006/29/2020 999,660.00 Aaa3134GVS82 1,123
0.641FEDERAL HOME LOAN MORTGAGE CRP30581 1,000,000.00 1,000,000.00 06/30/20250.65006/30/2020 998,930.00 Aaa3134GVT99 1,672
0.493FEDERAL HOME LOAN MORTGAGE CRP30583 1,000,000.00 1,000,000.00 03/28/20240.50006/29/2020 997,030.00 Aaa3134GV3T3 1,213
0.444FEDERAL HOME LOAN MORTGAGE CRP30584 1,000,000.00 1,000,000.00 07/22/20240.45007/22/2020 998,600.00 Aaa3134GWCB0 1,329
0.395FEDERAL HOME LOAN MORTGAGE CRP30586 1,000,000.00 1,000,000.00 10/23/20230.40007/23/2020 1,001,550.00 Aaa3134GV6D5 1,056
0.493FEDERAL HOME LOAN MORTGAGE CRP30587 1,000,000.00 1,000,000.00 10/30/20240.50007/30/2020 998,560.00 Aaa3134GWDX1 1,429
0.247FEDERAL HOME LOAN MORTGAGE CRP30590 1,000,000.00 1,000,000.00 11/03/20220.25008/03/2020 999,490.00 Aaa3134GWHD1 702
0.321FEDERAL HOME LOAN MORTGAGE CRP30591 1,000,000.00 1,000,000.00 02/03/20230.32508/03/2020 998,580.00 Aaa3134GWGL4 794
0.360FEDERAL HOME LOAN MORTGAGE CRP30592 1,000,000.00 1,000,277.42 07/28/20230.37507/30/2020 999,820.00 Aaa3134GWDL7 969
0.335FEDERAL HOME LOAN MORTGAGE CRP30593 1,000,000.00 1,000,000.00 04/21/20230.34007/30/2020 998,810.00 Aaa3134GV7M4 871
0.404FEDERAL HOME LOAN MORTGAGE CRP30594 1,000,000.00 1,000,000.00 05/13/20240.41008/13/2020 997,360.00 Aaa3134GWHR0 1,259
0.247FEDERAL HOME LOAN MORTGAGE CRP30599 1,000,000.00 1,000,000.00 07/07/20230.25010/26/2020 999,650.00 Aaa3134GWVF0 948
0.263FEDERAL HOME LOAN MORTGAGE CRP30601 1,000,000.00 1,000,000.00 11/02/20230.32011/02/2020 1,000,230.00 Aaa3134GW6E1 1,066
1.332FEDERAL NATIONAL MORTGAGE ASSO30512C 1,000,000.00 1,000,000.00 03/29/20211.35009/29/2016 1,004,030.00 Aaa3136G4BD4 118
1.411FEDERAL NATIONAL MORTGAGE ASSO30513 1,000,000.00 999,510.94 10/07/20211.37510/13/2016 1,010,730.00 Aaa3135GOQ89 310
1.401FEDERAL NATIONAL MORTGAGE ASSO30515 1,000,000.00 999,629.56 10/07/20211.37510/31/2016 1,010,730.00 Aaa3135G0Q89 310
1.341FEDERAL NATIONAL MORTGAGE ASSO30517 1,000,000.00 1,000,090.96 10/07/20211.37511/03/2016 1,010,730.00 Aaa3135GOQ89 310
1.716FEDERAL NATIONAL MORTGAGE ASSO30519 1,000,000.00 997,037.07 10/07/20211.37511/18/2016 1,010,730.00 Aaa3135G0Q89 310
1.946FEDERAL NATIONAL MORTGAGE ASSO30524 1,000,000.00 1,000,278.59 01/05/20222.00001/23/2017 1,020,570.00 Aaa3135G0S38 400
1.994FEDERAL NATIONAL MORTGAGE ASSO30526 1,000,000.00 999,777.78 01/05/20222.00002/02/2017 1,020,570.00 Aaa3135G0S38 400
2.014FEDERAL NATIONAL MORTGAGE ASSO30532 1,000,000.00 999,562.62 01/05/20222.00003/02/2017 1,020,570.00 Aaa3135G0S38 400
2.140FEDERAL NATIONAL MORTGAGE ASSO30533C 1,000,000.00 1,000,000.00 03/29/20222.17003/29/2017 1,027,050.00 Aaa3136G4MQ3 483
0.513FEDERAL NATIONAL MORTGAGE ASSO30580 1,000,000.00 1,000,000.00 12/22/20230.52006/22/2020 1,000,200.00 Aaa3136G4XE8 1,116
0.592FEDERAL NATIONAL MORTGAGE ASSO30585 1,000,000.00 1,000,000.00 07/22/20250.60007/22/2020 996,230.00 Aaa3136G4ZF3 1,694
0.641FEDERAL NATIONAL MORTGAGE ASSO30588 1,000,000.00 1,000,000.00 08/14/20250.65008/14/2020 998,610.00 Aaa3136G4C43 1,717
0.335FEDERAL NATIONAL MORTGAGE ASSO30589 1,000,000.00 1,000,000.00 08/18/20230.34008/18/2020 997,160.00 Aaa3136G4F99 990
0.533FEDERAL NATIONAL MORTGAGE ASSO30600 1,000,000.00 1,000,000.00 10/27/20250.54010/27/2020 1,000,280.00 Aaa3136G45C3 1,791
Portfolio CITY
AP
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360
Page 3
Par Value Book Value
Maturity
Date
Stated
RateMarket Value
November 30, 2020
Portfolio Details - Investments
Average
BalanceIssuer
Portfolio Management
CITY OF SAN BERNARDINO
Days to
MaturityMoody'sCUSIPInvestment #
Purchase
Date
Federal Agency Issues - Coupon
0.542FEDERAL NATIONAL MORTGAGE ASSO30602 1,000,000.00 1,000,000.00 11/04/20250.55011/04/2020 1,000,370.00 Aaa3135GA2N0 1,799
52,426,598.6952,738,540.2552,425,000.0052,293,245.34Subtotal and Average 1.107 827
Supranationals
1.726INTL BK RECON & DEVELOPMENT30562 1,000,000.00 1,000,000.00 01/27/20231.75001/27/2020 1,002,110.00 Aaa45905U5U4 787
1.913INTL BK RECON & DEVELOPMENT30569 1,000,000.00 1,004,331.52 01/28/20252.05003/03/2020 1,002,130.00 Aaa459058HV8 1,519
2,004,331.522,004,240.002,000,000.002,004,372.87Subtotal and Average 1.820 1,154
Treasury Securities - Coupon
1.919U.S. TREASURY40001C 1,000,000.00 1,000,386.69 08/31/20212.00002/21/2017 1,014,100.00 Aaa912828D72 273
2.348U.S. TREASURY40002 1,000,000.00 999,175.48 07/31/20212.25002/12/2018 1,014,340.00 Aaa912828WY2 242
2.510U.S. TREASURY40003 1,000,000.00 998,129.90 07/31/20212.25006/04/2018 1,014,340.00 Aaa912828WY2 242
2.584U.S. TREASURY40004 1,000,000.00 999,328.29 03/15/20212.37506/25/2018 1,006,640.00 Aaa9128284B3 104
3,997,020.364,049,420.004,000,000.003,996,785.80Subtotal and Average 2.340 215
Certificates of Deposit
1.7261ST TECHNOLOGY FEDERAL CREDIT80034 248,000.00 248,000.00 06/30/20211.75006/30/2016 250,147.7333715LAD2 211
2.022AMERICAN EXPRESS CENTURION BK80038 247,000.00 247,000.00 12/01/20212.05012/01/2016 251,308.3502587DM70 365
2.170BMW BANK80041 247,000.00 247,000.00 02/24/20222.20002/24/2017 252,819.2505580AGK4 450
2.614CAPITAL ONE NATIONAL ASSOC80054 247,000.00 247,000.00 05/30/20242.65005/30/2019 267,437.8414042RLW9 1,276
2.860CITI BANK SALT LAKE CITY UTAH80043 246,000.00 246,000.00 05/24/20212.90005/23/2018 249,164.9617312QM22 174
2.712COMENITY CAPITAL BANK80052 249,000.00 249,000.00 04/15/20242.75004/29/2019 269,847.4020033AU61 1,231
2.416EAGLE BANK80053 249,000.00 249,000.00 05/24/20222.45005/24/2019 257,052.8827002YEP7 539
3.107GOLDMAN SACHS GROUP INC.80046 245,000.00 245,000.00 01/17/20233.15001/16/2019 260,390.8338148P4B0 777
2.910MEDALLION BANK80044 249,000.00 249,000.00 06/04/20212.95006/04/2018 252,445.0158404DCA7 185
2.860MORGAN STANLEY BANK80042 246,000.00 246,000.00 05/10/20212.90005/10/2018 248,911.7561747MX63 160
3.008MORGAN STANLEY PRIVATE BANK80048 246,000.00 246,000.00 01/31/20243.05001/31/2019 267,744.4161760AVF3 1,156
2.564MORGAN STANLEY PRIVATE BANK80055 247,000.00 247,000.00 06/13/20242.60006/13/2019 267,220.3661760AG52 1,290
2.712NORTHWESTERN BANK80049 245,000.00 245,000.00 02/13/20232.75002/13/2019 258,729.60668015AL4 804
2.712OXFORD BANK & TRUST80051 245,000.00 245,000.00 06/28/20222.75002/28/2019 254,638.8969140WAS4 574
2.022STEARNS BANK80039 249,000.00 249,000.00 01/13/20222.05001/13/2017 253,878.76857894SK6 408
1.677SYNCHRONY BANK80036 247,000.00 247,000.00 10/21/20211.70010/21/2016 250,108.1587165FNC4 324
2.959TIAA FSB80050 245,000.00 245,000.00 02/22/20243.00002/22/2019 266,708.7687270LBU6 1,178
2.959UBS FINANCE COMMERCIAL PAPER80045 249,000.00 249,000.00 06/14/20213.00006/13/2018 252,697.8090348JCU2 195
2.022WASHINGTON FIRST BK RESTON80040 247,000.00 247,000.00 02/23/20222.05002/23/2017 252,344.54940727AH3 449
3.156WELLS FARGO BK NA80047 500,000.00 500,000.00 01/18/20243.20001/18/2019 546,283.70949763WU6 1,143
Portfolio CITY
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Par Value Book Value
Maturity
Date
Stated
RateMarket Value
November 30, 2020
Portfolio Details - Investments
Average
BalanceIssuer
Portfolio Management
CITY OF SAN BERNARDINO
Days to
MaturityMoody'sCUSIPInvestment #
Purchase
Date
Certificates of Deposit
1.726WELLS FARGO BANK80033 249,000.00 249,000.00 06/17/20211.75006/17/2016 251,035.339497485W3 198
5,442,000.005,680,916.305,442,000.005,442,000.00Subtotal and Average 2.548 647
Money Market Funds
0.010WELLS FARGO GOVT MONEY MARKET20002 1,788,917.47 1,788,917.47 0.0101,788,917.47SYS20002 1
1,788,917.471,788,917.471,788,917.472,136,382.32Subtotal and Average 0.010 1
108,552,944.66 110,733,538.97 1.118 568111,593,417.12 110,769,958.19Total and Average
Portfolio CITY
AP
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Par Value Book Value
Stated
RateMarket Value
November 30, 2020
Portfolio Details - Cash
Average
BalanceIssuer
Portfolio Management
CITY OF SAN BERNARDINO
Days to
MaturityMoody'sCUSIPInvestment #
Purchase
Date
0.00
108,552,944.66 110,733,538.97 1.118 568
0
3,466.94
3,466.94
3,466.94
3,466.94
Subtotal
Accrued Interest at PurchaseAverage Balance
111,596,884.06 110,773,425.13Total Cash and Investments
Portfolio CITY
AP
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Packet Pg. 129 Attachment: Attachment 1 - FN. Investment Portfolio Management Summary Report. Attachment 1 (7019 :
Page 1
Stated
Rate
Transaction
Date
November 1, 2020 through November 30, 2020
Activity By Type
Balance
Portfolio Management
CITY OF SAN BERNARDINO
CUSIP Investment #Issuer
Purchases
or Deposits
Redemptions
or Withdrawals
State Local Agency Investment Fund (Monthly Summary)
LOCAL AGENCY INVESTMENT FUND10001 5,700,000.000.560 2,750,000.00SYS
2,750,000.00 33,011,840.35Subtotal5,700,000.00
Managed Pool Accounts (Monthly Summary)
CALTRUST GOVT INVESTMENT FUND20008 0.820.530 0.0020008
0.00 1,781.15Subtotal0.82
Corporate Notes
12,097,468.65Subtotal
Federal Agency Issues - Coupon
FEDERAL HOME LOAN MORTGAGE CRP30601 1,000,000.000.320 11/02/2020 0.003134GW6E1
FEDERAL NATIONAL MORTGAGE ASSO30602 1,000,000.000.550 11/04/2020 0.003135GA2N0
0.00 52,426,598.69Subtotal2,000,000.00
Supranationals
2,004,331.52Subtotal
Treasury Securities - Coupon
3,997,020.36Subtotal
Certificates of Deposit
5,442,000.00Subtotal
Money Market Funds (Monthly Summary)
WELLS FARGO GOVT MONEY MARKET20002 7,832,653.380.010 8,033,900.81SYS20002
8,033,900.81 1,788,917.47Subtotal7,832,653.38
110,769,958.19Total10,783,900.8115,532,654.20
Portfolio CITY
AP
Run Date: 12/09/2020 - 16:35 PM (PRF_PM3) 7.3.0
Report Ver. 7.3.3b
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November 2019 through November 2020
Activity Summary
Month
Portfolio Management
End Year
Number of
Securities
Total
Invested
360
Equivalent
365
Equivalent
Managed
Pool
Rate
Average
Term
Average
Days to Maturity
CITY OF SAN BERNARDINO
Number
of Investments
Purchased
Number
of Investments
Redeemed
Yield to Maturity
96,737,190.19November201974 869 4301.945 1.972 2.103 0 2
104,414,539.79December201978 846 4521.942 1.969 2.043 6 2
116,512,135.33January202085 826 4561.903 1.929 1.967 7 0
123,735,583.62February202088 831 4671.870 1.896 1.912 3 0
117,383,961.74March202092 898 5271.760 1.784 1.730 6 2
116,849,030.14April202084 799 4311.720 1.744 1.648 0 8
138,861,091.34May202081 650 3401.523 1.544 1.363 0 3
136,635,240.56June202083 712 4051.432 1.452 1.217 11 9
114,967,808.06July202087 905 5251.310 1.328 0.920 6 2
109,430,118.52August202091 994 5871.247 1.265 0.860 6 2
103,596,103.88September202086 986 5731.214 1.231 0.685 0 5
106,022,285.66October202090 1,002 5871.162 1.178 0.620 5 1
110,769,958.19November202092 986 5681.118 1.133 0.560 2 0
Average 115,070,388.23 1.550%1.571%1.356 4 3 870 48885
Portfolio CITY
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Run Date: 12/09/2020 - 16:35 PM (PRF_PM4) 7.3.0
Report Ver. 7.3.3b
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November 30, 2020
Interest Earnings Summary
Month EndingNovember 30 Fiscal Year To Date
Portfolio Management
CITY OF SAN BERNARDINO
CD/Coupon/Discount Investments:
48,220.95Interest Collected
Plus Accrued Interest at End of Period
Less Accrued Interest at Beginning of Period
274,320.62
( 232,714.59)
488,910.39
267,133.12
( 289,879.23)
Less Accrued Interest at Purchase During Period ( 0.00)( 0.00)
Interest Earned during Period
Adjusted by Premiums and Discounts
Adjusted by Capital Gains or Losses
Earnings during Periods
89,826.98
-1,080.86
0.00
466,164.28
-6,268.50
0.00
88,746.12 459,895.78
Pass Through Securities:
0.00Interest Collected
Plus Accrued Interest at End of Period
Less Accrued Interest at Beginning of Period
0.00
( 0.00)
0.00
0.00
( 0.00)
Less Accrued Interest at Purchase During Period ( 0.00)( 0.00)
Interest Earned during Period
Adjusted by Premiums and Discounts
Adjusted by Capital Gains or Losses
Earnings during Periods
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
Cash/Checking Accounts:
16.74Interest Collected
Plus Accrued Interest at End of Period
Less Accrued Interest at Beginning of Period
463,400.15
( 447,869.44)
281,188.82
463,400.15
( 630,233.71)
Interest Earned during Period 15,547.45 114,355.26
Total Interest Earned during Period
Total Adjustments from Premiums and Discounts
Total Capital Gains or Losses
Total Earnings during Period
105,374.43
-1,080.86
0.00
580,519.54
-6,268.50
0.00
104,293.57 574,251.04
Portfolio CITY
AP
Run Date: 12/09/2020 - 16:35 PM (PRF_PM6) 7.3.0
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Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By: Jim Slobojan, Acting Finance Director
Subject: Approval of Commercial and Payroll Disbursements (All
Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California approve the commercial and payroll disbursements for December 2020.
Background
Completed commercial and payroll disbursement registers are submitted to the Mayor
and City Council for approval. This happens on a regular basis, typically every meeting
for the most recently completed disbursement registers.
The detailed warrant registers are available on the City Website and are updated weekly
by the Finance Department. The registers may be accessed by copying the following link
into an internet browser: <http://sbcity.org/cityhall/finance/warrant_register.asp>
Discussion
Gross Payroll
Bi-Weekly for December 10, 2020 2,320,148.99$
Monthly for December 15, 2020 11,666.69
Bi-Weekly for December 23, 2020 2,193,943.73
Total Payroll Demands:4,525,759.41$
The following check registers are being presented for approval:
December 10, 2020 2020/21 (Register #25)629,673.98$
December 17, 2020 2020/21 (Register #26)3,897,036.32
Total Commercial Check Demands:4,526,710.30$
The following Electronic Funds Transfer (EFT) registers presented for approval:
13
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December 04, 2020 to December 10, 2020 2020/21 (Register #1010-1014)579,775.80$
December 11, 2020 2020/21 (Register #1015)3,000.00
December 23, 2020 to December 30, 2020 2020/21 (Register #1016-1022)2,039,617.36
Total Commercial EFT Demands:2,622,393.16$
2020-2025 Key Strategic Targets and Goals
Approval of the noted check and EFT registers for commercial and payroll
disbursements align with Key Target No. 1: Financial Stability by creating a framework
for spending decisions.
Fiscal Impact
Amounts noted in the disbursement registers have no further fiscal impact. Amounts
were paid consistent with existing budget authorization and no further budgetary impact
is required.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino
approve the commercial and payroll disbursements for December 2020.
Attachments
Attachment 1 Payroll Summary Report for December 2020
Attachment 2 Commercial checks & Payroll Register #25
Attachment 3 Commercial checks & Payroll Register #26
Attachment 4 Commercial EFT Registers #1010-1014
Attachment 5 Commercial EFT Registers #1015
Attachment 6 Commercial EFT Registers #1016-1022
Ward: All
Synopsis of Previous Council Actions: N/A
13
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Packet Pg. 135 Attachment: Attachment 1 - Payroll Summary Report-December 2020. Attachment 1 (7026 : Approval of Commercial and Payroll
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Packet Pg. 136 Attachment: Attachment 1 - Payroll Summary Report-December 2020. Attachment 1 (7026 : Approval of Commercial and Payroll
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Packet Pg. 138 Attachment: Attachment 2 - Commercial Checks & Payroll. Attachment 2. Register #25 (7026 : Approval
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13.d
Packet Pg. 181 Attachment: Attachment 4 - EFT Register #1010-1014. Attachment 4 (7026 : Approval of Commercial and
13.d
Packet Pg. 182 Attachment: Attachment 4 - EFT Register #1010-1014. Attachment 4 (7026 : Approval of Commercial and
13.e
Packet Pg. 183 Attachment: Attachment 5 - EFT Register #1015. Attachment 5 (7026 : Approval of Commercial and
13.e
Packet Pg. 184 Attachment: Attachment 5 - EFT Register #1015. Attachment 5 (7026 : Approval of Commercial and
13.f
Packet Pg. 185 Attachment: Attachment 6 - EFT Register #1016-1022. Attachment 6 (7026 : Approval of Commercial and
13.f
Packet Pg. 186 Attachment: Attachment 6 - EFT Register #1016-1022. Attachment 6 (7026 : Approval of Commercial and
Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By: Jim Slobojan, Acting Finance Director
Subject: Audited Financial Statements for Fiscal Year 2019/20 (All
Wards)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, receive and file the audited Comprehensive Annual Financial Report (CAFR)
for Fiscal Year 2019/20.
Background
Pursuant to California law, the City is required to complete an annual audit of its
financial records by an independent audit firm by March 31 st of each year. The City
contracted with Rogers, Anderson, Malody, & Scott, LLP (RAMS) to perf orm this
function for the year ended June 30, 2020. The Comprehensive Annual Financial
Report (CAFR) attached to this report includes the final audited financial statements and
audit results.
The 2019/20 CAFR contains important financial information perta ining to all aspects of
the City’s finances and all City funds, including: the General Fund, Special Revenue
Funds, Capital Project Funds, Internal Service Funds, and Enterprise Funds (the Water,
Sewer Treatment, and Sewer Collection Funds). Financial info rmation is conveyed both
by major fund type and in a comprehensive aggregated manner; thus, the information is
somewhat complex to interpret. Because of this, specific detailed information regarding
the General Fund year-end budget results for fiscal year 2019/20 was presented
separately at the November 18, 2020, Mayor and City Council meeting.
The highlights of the CAFR and audit results are discussed in further detail below. The
Notes to the Basic Financial Statements (pages 41 -112 of the CAFR) also provide
detailed information regarding the City’s accounting methods and the amounts reported
in the financial statements.
Discussion
The CAFR contains three sections:
1. Introductory Section
2. Financial Section
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a. Independent Auditor’s Report
b. Management’s Discussion and Analysis
c. Basic Financial Statements and Notes to the Basic Financial
Statements
d. Required Supplementary Information
e. Combining Financial Statements and Schedules
3. Statistical Section
As the Financial Section comprises the majority of the report, each subsection is
detailed below:
a.) Independent Auditor’s Report
For FY 2019/20, all of the City's funds received an Unmodified ("clean") opinion, which
is the most desirable outcome. An unmodified opinion implies two things: 1) the auditors
were able to perform all the required tests of the accounts; and 2) the financial
statements present fairly, in all material respects, the financial position of the City’s
opinion units.
b.) Management’s Discussion and Analysis
This section provides a narrative overview and analysis of the basic financial statements
and its components. Management’s Discussion and Analysis also discusses financial
highlights for the year ended June 30, 2020 for all major funds, General Fund budgetary
highlights, and summarized information on capital assets and long-term debt.
c.) Basic Financial Statements
Within the Basic Financial Statements, there are three sections: Government -wide
Financial Statements, Fund Financial Statements, and Notes to the Basic Financial
Statements.
Government-wide financial statements are comprehensive in scope, meaning all assets
(including capital assets and infrastructure) and all liabilities (including outstanding long-
term debt and the City’s CalPERS pension liability) are presented for all funds.
Additionally, the government-wide statements include the assets and liabilities of the
San Bernardino Municipal Water Department as the government-wide business-type
activities. The government-wide statements have a long-term focus, recognizing
transactions and events as soon as they occur, even if related cash flows will not take
place well into the future. The purpose of the government-wide statements is to assess
whether the City is meeting its operating objectives effectively and will be able to
continue to do so for the foreseeable future.
The government-wide financial statements analyze the City’s “net position.” Net position
is the difference between the City’s assets and liabilities. Over time, increases or
decreases in net position may serve as a useful indicator of whether the City’s financial
position is improving or deteriorating. Below is a summary of the changes in net position
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for governmental and business-type activities:
2020 2019 2020 2019 2020 2019
Total Revenues 171,006,354 166,486,706 89,205,488 93,836,085 260,211,842 260,322,791
Total Expenditures 199,747,087 188,161,079 77,101,492 72,726,067 276,848,579 260,887,146
Capital contributions and transfers - - - (8,375,074) - (8,375,074)
Change in Net Position (28,740,733) (21,674,373) 12,103,996 12,734,944 (16,636,737) (8,939,429)
Net Position - beginning 78,051,465 99,725,838 296,237,839 283,502,895 374,289,304 383,228,733
Net Position - ending 49,310,732$ 78,051,465$ 308,341,835$ 296,237,839$ 357,652,567$ 374,289,304$
Activities Activities Total
Governmental Business-Type
Revenues related to the City’s governmental activities totaled $171.01 million for the
fiscal year ended June 30, 2020, an increase of $4.52 million, or 3 percent, from the
prior year. The primary causes for the overall increase were:
Charges for services revenue, which increased $2.73 million, or 13 percent, from
the prior year due to increased development impact fees and other charges
associated with development in FY 2019/20.
Property tax revenue, which increased $1.71 million, or 10 percent, from the prior
year due to increased revenues from property taxes in lieu of VLF resulting from
growth in gross assessed valuation within the City.
Sales tax revenue decreased $1.27 million, or 3 percent, and transient
occupancy tax revenue decreased $0.42 million, or 3 percent, from the prio r year
due to decreased consumer and travel activity as a result of the COVID -19
pandemic.
Franchise tax revenue, which increased $1.13 million, or 10 percent, from the
prior year due to increased activity and rate increases from the City’s waste
management contractor.
Other revenues, which increased by $1.34 million, or 45 percent, from the prior
year primarily due to a $1.5 million donation to the City for Park improvements.
Expenses related to the City’s governmental activities totaled $199.75 mi llion for the
fiscal year ended June 30, 2020, an increase of $11.59 million, or 6 percent, from the
prior year. The primary causes for the overall increase were:
Expenses related to public safety and streets (public works) increased $8.02
million, or 8 percent, and $1.63 million, or 4 percent, respectively, from the prior
year primarily due to changes in the City’s CalPERS net pension liability.
Culture and recreation expenses, which increased $2.08 million, or 56 percent,
from the prior year due to spending for capital projects for playground equipment
replacement and improvements to the Jerry Lewis Family Swim Center.
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Business-type activities refer to the Water, Sewer Treatment, Sewer Collection, and
Integrated Waste Funds. Revenues related to those activities totaled $89.21 million for
the fiscal year ended June 30, 2020, a decrease of $4.63 million, or 5 percent, from the
prior year. The primary causes for the overall decrease were:
Revenue related to charges for services, which increased $1.12 million from the
prior year despite no rate increases or substantial growth in utility accounts
throughout the fiscal year.
Capital grants and contributions, which decreased $5.52 million from the prior
year due primarily to a large capital contribution of land of approximately $5.6
million to the Sewer Treatment Fund that occurred in fiscal year 2019.
Capital Assets
Capital assets, including the infrastructure of the City, are those assets that are used in
the performance of the City’s functions. At June 30, 2020, capital assets totaled $289.97
million for governmental activities and $291.99 million for business -type activities, net of
accumulated depreciation. The City’s capital assets include land and easements,
infrastructure, buildings and improvements, machinery, vehicles, and equipment, water
rights, wells, and pumping equipment, distribution and collection systems, and
construction in progress. The net increase over the prior fiscal year in the City’s capital
assets was $0.14 million, or less than 1 percent.
2020 2019 2020 2019 2020 2019
Land and easements 103,761,234$ 103,334,621$ 23,213,972$ 23,213,972$ 126,975,206$ 126,548,593$
Construction in progress 16,802,897 15,126,024 20,670,762 7,907,281 37,473,659 23,033,305
Infrastructure 151,004,275 158,760,870 - - 151,004,275 158,760,870
Buildings and improvements 13,616,716 12,724,496 - - 13,616,716 12,724,496
Machinery, vehicles, and equipment 4,437,134 5,423,981 - - 4,437,134 5,423,981
Purchased software 346,867 941,500 - - 346,867 941,500
Water rights, wells, and pumping - - 58,704,740 60,494,000 58,704,740 60,494,000
Distribution and collection systems - - 117,042,172 120,238,521 117,042,172 120,238,521
Building, plant, and store yards - - 46,848,446 51,092,379 46,848,446 51,092,379
Other capital assets - - 25,507,096 22,559,624 25,507,096 22,559,624
Total Capital Assets, net 289,969,123$ 296,311,492$ 291,987,188$ 285,505,777$ 581,956,311$ 581,817,269$
Governmental Business-Type
Activities Activities Total
Major capital asset transactions during the current fiscal year included the following:
Infrastructure additions were $4.40 million. Street additions accounted for $2.03
million, traffic control additions totaled $1.72 million, and sto rm drain additions
were $0.65 million.
Completed CIP projects for buildings and improvements in the City’s
governmental activities totaled $2.42 million, consisting primarily of park
improvements and renovations. In the City’s business -type activities, completed
CIP projects totaled $4.91 million for various projects in the Water and Sewer
Treatment Funds.
Long-Term Liabilities
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As of June 30, 2020, the City had $607.80 million in long-term liabilities outstanding:
2020 2019 2020 2019 2020 2019
Notes payable 24,666,171$ 26,649,629$ -$ 300,000$ 24,666,171$ 26,949,629$
Bonds payable - - 83,813,621 85,482,663 83,813,621 85,482,663
Lease revenue bonds 2,751,781 3,598,360 - - 2,751,781 3,598,360
California Infrastructure and Economic
Development Bank 274,558 406,234 - - 274,558 406,234
Claims payable 31,783,611 28,330,736 1,778,391 2,689,932 33,562,002 31,020,668
CalPERS pension liability 382,853,267 358,483,820 60,531,689 56,856,346 443,384,956 415,340,166
OPEB liability - - 13,557,801 14,377,581 13,557,801 14,377,581
Landfill closure liability 5,793,586 6,150,136 - - 5,793,586 6,150,136
Total Long-Term Liabilities 448,122,974$ 423,618,915$ 159,681,502$ 159,706,522$ 607,804,476$ 583,325,437$
Governmental Business-Type
Activities Activities Total
The City’s notes and bonds payable decreased by a total of $4.93 million from the prior
year, attributable to the City’s annual debt service payments.
The City’s general liability and workers’ compensation claim liabilities increased by
$2.54 million from the prior year due to an increas e in both the absolute number and
dollar amount of claims incurred during the year.
The City’s CalPERS pension liability increased by $28.04 million from the prior year due
primarily to interest incurred on the total pension liability plans and differ ences between
the expected and actual investment performance. In FY 2019/20, the City’s required
payment toward the unfunded accrued liability (UAL) was $28.02 million.
Fund financial statements are narrower in scope than the government-wide financial
statements. A fund is a grouping of related accounts used to maintain control over
resources that have been segregated for specific activities or objectives. The City, like
other state and local governments, uses fund accounting to ensure and demonstrate
compliance with finance-related legal requirements. All City funds can be divided into
three categories:
Governmental funds, which are used to account for essentially the same
functions reported as governmental activities in the government-wide financial
statements, however, unlike the government-wide financial statements,
governmental fund financial statements focus on near-term inflows and outflows
of spendable resources. This information is useful in evaluating a government’s
near-term financing requirements.
Proprietary funds, which are used to report the business-type activities of the
Water Fund, Sewer Fund, Sewer Collection Fund, the Integrated Waste Fund,
and the City’s Internal Service Funds.
Fiduciary funds, which account for resources held for the benefit of parties
outside the government. Fiduciary funds are not included in the government -wide
financial statement because the resources of those funds are not available to
support the City’s programs.
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The summary analysis for this report will focus on the Governmental funds, which
experienced an increase in total fund balance of $4,757,181 over the previous year as
shown below:
Federal and Other Total
General State Grants Governmental Governmental
Fund Fund Funds Funds
Total Revenues 134,390,882 9,408,425 26,571,403 170,370,710
Total Expenditures 131,184,413 9,880,249 24,640,896 165,705,558
Excess (Deficiency) of Revenues
Over (Under) Expenditures 3,206,469 (471,824) 1,930,507 4,665,152
Net transfers (118,755) - 118,755 -
Sale of capital assets 92,029 - - 92,029
Net Change in Fund Balances 3,179,743$ (471,824)$ 2,049,262$ 4,757,181$
In the fund financial statements, governmental fund balance is made up of the following
components:
Nonspendable Fund Balance includes amounts that cannot be spent because
they are either not spendable in physical form (such as inventory or property held
for resale) or that are legally or contractually required to be maintained intact
(such as endowments).
Restricted Fund Balance includes amounts that can be spent only for specific
purposes imposed by creditors, grantors, contributors, or laws or regulations of
other governments or through enabling legislations. Restricted fund balance also
includes gifts designated by donors for specific purposes, such as the $1.5
million donation for Parks the City received in FY 2019/20.
Committed Fund Balance includes amounts that can only be used for specific
purposes due to formal action of the City Council through adoption of a resolution
prior to the end of the fiscal year. Once adopted, the limitation imposed by
resolution remains in place until a similar action is taken (the adoption of another
resolution) to remove or revise the limitation. The City Council previou sly
approved the General Fund Reserve Policy, setting a 15% minimum in the
Emergency Reserve and 10% in the Economic Contingency Reserve. The
Emergency Reserve was established for the purpose of addressing any
extremely unusual and infrequent occurrences, such as a major natural disaster
or a major unforeseen settlement or judgment. Utilization of the Emergency
Reserve may only occur after the declaration of an emergency by a majority of
the City Council. The Economic Contingency Reserve was established for the
purpose of providing a mechanism to allow for a measured and thoughtful
reduction in expenditures during times of economic downturn. Utilization of the
Economic Contingency Reserve requires approval by a majority of the City
Council. The reserves committed at June 30, 2020 were calculated utilizing the
FY 2019/20 adopted General Fund expenditure budget of $126,827,000.
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Assigned Fund Balance includes amounts that are constrained by intent to be
used for a specific purpose but are neither restricted nor committed. Through the
City Council’s adoption of the budget and subsequent budget adjustments
throughout the year, the City assigns the specific purpose of the funding, for
example the budget carryovers from FY 2019/20 to FY 2020/21.
Unassigned Fund Balance is the residual classification that includes all
spendable amounts in the General Fund not contained in other classifications.
The fund balances of the General Fund at June 30, 2020 are shown on the following
page:
The Notes to the Financial Statements provide over 70 pages of information on subjects
including accounting policies, long term debt and liabilities, investments, capital assets,
pension obligations, and other items essential to obtaining a full understanding of the
data provided in the financial statements.
d.) Required Supplementary Information (RSI)
This section contains budgetary information for the General Fund and Federal and State
Grants Fund, schedules related to changes in the City’s net pension liability and OPEB
liability, and schedules of pension and OPEB contributions.
e.) Combining Financial Statements and Schedules
This section contains financial reports regarding the Non -Major Governmental Funds,
Internal Service Funds, and the Fiduciary Funds, as well as budget to actual
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comparisons for all other governmental funds with an adopted budget for FY 2019/20.
2020-2025 Key Strategic Targets and Goals
Providing the Mayor and City Council with the independently audited CAFR aligns with
Goal No. 1: Financial Stability. The information included in the reports is useful to the
Mayor and City Council in making decisions about the allocation of City resources to
meet its goals and objectives.
Fiscal Impact
There is no fiscal impact from this action. The report is inten ded to provide information
to assist the Mayor and City Council as they make financial decisions and assess the
financial condition of the City.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, receive and file the audited Comprehensive Annual Financial Report (CAFR)
for Fiscal Year 2019/20.
Attachments
Attachment 1 2020 Comprehensive Annual Financial Report
Attachment 2 PowerPoint Presentation
Ward: All
Synopsis of Previous Council Actions: N/A
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COMPREHENSIVE ANNUAL
FINANCIAL REPORT
FISCAL YEAR ENDED JUNE 30, 2020
City of San Bernardino, California
290 N. “D” Street
San Bernardino, CA
www.SBCity.org
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City of San Bernardino
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2020
Prepared by the City of San Bernardino Finance Department
San Bernardino, California
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City of San Bernardino
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2020
Table of Contents
INTRODUCTORY SECTION Page
Letter of Transmittal .......................................................................................................................................... i
Mayor and City Council ................................................................................................................................... vi
City Officials ..................................................................................................................................................... vii
Organizational Chart ...................................................................................................................................... viii
FINANCIAL SECTION
Independent Auditor’s Report ......................................................................................................................... 1
Management’s Discussion and Analysis ......................................................................................................... 4
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position ................................................................................................... 21
Statement of Activities ......................................................................................................... 23
Fund Financial Statements
Balance Sheet – Governmental Funds .............................................................................. 25
Reconciliation of the Governmental Funds Balance Sheet to the
Statement of New Position ............................................................................................... 26
Statement of Revenues, Expenditures, and Changes in
Fund Balances – Governmental Funds ........................................................................... 27
Reconciliation of the Statement of Revenues, Expenditures,
and Changes in Fund Balances of Governmental Funds to
the Statement of Activities ................................................................................................ 28
Statement of Net Position – Proprietary Funds .............................................................. 29
Statement of Revenues, Expenses, and
Changes in Net Position – Proprietary Funds ............................................................... 33
Statement of Cash Flows – Proprietary Funds ................................................................ 35
Statement of Fiduciary Net Position – Fiduciary Funds ................................................ 39
Statement of Changes in Fiduciary Net Position – Fiduciary Funds ............................ 40
Notes to the Basic Financial Statements .................................................................................. 41
Required Supplementary Information (Unaudited):
Budgetary Information .................................................................................................................... 113
Budgetary Comparison Schedules:
General Fund ...................................................................................................................... 114
Federal and State Grants Special Revenue Fund ........................................................... 116
Schedule of Changes in the Net Pension Liability and Related Ratios .................................... 118
Schedule of the Successor Agency’s Proportionate Share
of the Net Pension Liability and Related Ratios........................................................................ 120
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City of San Bernardino
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2020
Table of Contents (Continued)
FINANCIAL SECTION (Continued)
Required Supplementary Information (Unaudited) (Continued):
Schedule of Contributions – Pension ............................................................................................ 121
Schedule of Changes in Net OPEB Liability and Related Ratios ............................................. 124
Schedule of Contributions – OPEB .............................................................................................. 125
Combining Financial Statements and Schedules:
Combining Balance Sheet – Non-Major Governmental Funds ................................................ 129
Combining Statement of Revenues, Expenditures, and Changes in
Fund Balances – Non-Major Governmental Funds ................................................................. 134
Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual:
Cable TV Special Revenue Fund ...................................................................................... 139
Asset Seizure Special Revenue Fund ............................................................................... 140
Low and Moderate Income Housing Special Revenue Fund ...................................... 141
Alternative Transportation Special Revenue Fund ........................................................ 142
RMRA Gas Tax Special Revenue Fund .......................................................................... 143
Special Gas Tax Special Revenue Fund ........................................................................... 144
Traffic Safety Special Revenue Fund ............................................................................... 145
Measure I Special Revenue Fund ..................................................................................... 146
Verdemont Capital Projects Fund .................................................................................... 147
Storm Drain Construction Capital Projects Fund ......................................................... 148
Special Assessments Capital Projects Fund .................................................................... 149
Cultural Development Construction Fee Capital Projects Fund................................. 150
Impact Fees Capital Projects Fund .................................................................................. 151
Combining Statement of Net Position – Internal Service Funds ............................................. 153
Combining Statement of Revenues, Expenses,
and Changes in Net Position – Internal Service Funds ........................................................... 154
Combining Statement of Cash Flows – Internal Service Funds ............................................... 155
Combining Statement of Fiduciary Assets and Liabilities – Agency Funds ............................ 158
Combining Statement of Changes in Fiduciary Assets and Liabilities – Agency Funds ....... 160
STATISTICAL SECTION (Unaudited)
Description of Statistical Section Contents ................................................................................................ 162
Financial Trends Schedules
Net Position by Component .......................................................................................................... 163
Changes in Net Position .................................................................................................................. 165
Fund Balances of Governmental Funds ....................................................................................... 169
Changes in Fund Balances of Governmental Funds .................................................................. 171
Tax Revenues by Source – Governmental Funds ....................................................................... 173
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City of San Bernardino
Comprehensive Annual Financial Report
For the Fiscal Year Ended June 30, 2020
Table of Contents (Continued)
STATISTICAL SECTION (Unaudited) (Continued)
Revenue Capacity Schedules
Assessed Valuation and Estimated Actual Value of Property ................................................... 174
Taxable Sales by Category ............................................................................................................... 175
Principal Sales Tax Remitters ......................................................................................................... 177
Direct and Overlapping Property Tax Rates ................................................................................ 178
Principal Property Taxpayers .......................................................................................................... 179
Property Tax Levies and Collections ............................................................................................. 180
Top 10 Customers – Water, Sewer Treatment, and Sewer Collection ..................................... 181
Connections and Revenues by User Type – Water ..................................................................... 182
Water Rate History – Minimum Monthly Charge ....................................................................... 183
Connections and Revenues by User Type – Sewer Treatment ................................................. 184
Sewer Treatment Rate History ....................................................................................................... 185
Connections and Revenues by User Type – Sewer Collection .................................................. 186
Sewer Collection Rate History........................................................................................................ 187
Debt Capacity Schedules
Ratio of Outstanding Debt by Type .............................................................................................. 188
Ratio of General Bonded Debt Outstanding ............................................................................... 190
Schedule of Direct and Overlapping Debt ................................................................................... 191
Legal Debt Margin ........................................................................................................................... 192
Debt Service Coverage .................................................................................................................... 194
Demographic and Economic Information
Demographic and Economic Statistics ......................................................................................... 195
Principal Employers ......................................................................................................................... 196
Budgeted Full-Time and Part-Time Positions by Function ....................................................... 197
Operating Information
Capital Asset Statistics ..................................................................................................................... 198
Operating Indicators by Function ................................................................................................. 199
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INTRODUCTORY SECTION
Letter of Transmittal
Mayor and City Council
City Officials
Organizational Chart
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290 North D St, San Bernardino, CA 92401 | P: 909-384-5242 | F: 909-384-5043| www.SBCity.org
i
November 30, 2020
To the Honorable Mayor, Members of the City Council and Citizens of the City of San Bernardino:
We are pleased to submit the Comprehensive Annual Financial Report (CAFR) of the City of San
Bernardino (the City) for the fiscal year ended June 30, 2020. This report is published in accordance with
local ordinance and state law requirements that financial statements be presented in conformity with
generally accepted accounting principles (GAAP) and audited in accordance with generally accepted
auditing standards by an independent public accounting firm of licensed certified public accountants.
This report contains management’s representations concerning the City’s finances. Management assumes
full responsibility for the completeness and reliability of all of the information presented and that it is
reported in a manner that fairly presents the financial position and operations of the various funds and
component units of the City. To provide a reasonable basis for making these representations, and
assurance that the financial statements will be free from material misstatement, City management has
established a comprehensive internal control framework designed both to protect its assets and to
compile sufficient reliable information to prepare the City’s financial statements in conformity with
accounting principles generally accepted in the United States of America. Because the cost of internal
controls should not outweigh its benefits, internal controls have been designed to provide reasonable
rather than absolute assurance that the financial statements will be free from material misstatements. As
management, we assert that, to the best of our knowledge and belief, this financial report is complete and
reliable in all material respects.
Rogers, Anderson, Malody, & Scott, LLP, a firm of licensed certified public accountants, has audited the
City’s financial statements. The goal of the independent audit was to provide reasonable assurance the
City’s financial statements for the fiscal year ended June 30, 2020 are free of material misstatement. The
independent auditor concluded it was reasonable to render an unmodified opinion and that the City’s
financial statements for the fiscal year ended June 30, 2020, are fairly presented in conformity with
GAAP. The independent auditor’s report is presented as the first component of the financial section of
this report.
Management’s discussion and analysis (MD&A) immediately follows the independent auditor’s report
and provides a narrative overview and analysis of the basic financial statements. This letter of transmittal
is designed to complement the MD&A and should be read in conjunction with it.
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290 North D St, San Bernardino, CA 92401 | P: 909-384-7272 | www.SBCity.org | @SBCityGov
ii
Profile of the Government
The City of San Bernardino, incorporated as a Charter City in 1854, is located in Southern California,
approximately 60 miles east of Los Angeles and 55 miles west of Palm Springs. The City has a land area
of approximately 59.3 square miles and population of over 213,000. The City is the County Seat of San
Bernardino County, the largest county in the nation. Along with adjacent Riverside County, these two
counties comprise what is called the “Inland Empire”, so-named because it formerly was a vast
agriculture domain (primarily citrus). This area is immediately east of the Los Angeles/Orange County
metropolitan area.
The City operates under a Council-Manager form of government. Under this governance plan, the
elected Mayor and City Council appoints a full-time professional City Manager responsible for the day-
to-day administration of City government. The Mayor and City Council represent the legislative branch
of the government and are responsible for setting City policy and allocating resources. The City Manager
and staff represent the executive branch of the government and are tasked with recommending policy
and implementing the Mayor and City Council’s direction. Each City department, office, and agency is
administered by an executive appointed by and subject to the direction and supervision of the City
Manager, except the Offices of the Council, Mayor, City Attorney and City Clerk, the Library Board of
Trustees, and the Water Board, which are administered by their respective executive officers. The City
Attorney, City Clerk, and City Manager work directly for the entire City Council and receive direction
only from the full body, acting by majority vote, conducted at a publicly noticed meeting.
The City provides a broad range of services, including public safety, water and sewer, infrastructure and
highway maintenance, recreational activities, and cultural events. The City contracts with the San
Bernardino County Fire Protection District for fire protection and emergency medical aid services. The
City is financially accountable for the San Bernardino Municipal Water Department, Affordable Housing
Solutions of San Bernardino, Inc., the San Bernardino Joint Powers Financing Authority, and the
Successor Agency, which was formed to hold the assets of the former Economic Development Agency.
Therefore, these entities are reported within the City’s financial statements. Additional information
regarding these legally separate entities can be found in Note 1 in the notes to the financial statements.
The annual budget serves as the foundation for the City’s financial planning and control. Per the City’s
Municipal Code, the City Manager is required to prepare and submit the proposed budget to the Mayor
and City Council at least sixty days prior to the beginning of each fiscal year. The accompanying budget
message from the City Manager details the budget in both fiscal terms and describes how the proposed
budget relates to the City’s work programs, organizational goals, and community priorities. The legal
level of budgetary control for all governmental funds types is personnel-related expenditures (i.e.
personnel salaries and benefits) versus other expenditures within each department. Budget-to-actual
comparisons are provided in this report for each individual governmental fund for which an appropriated
annual budget has been adopted. For the general fund and major governmental funds, this comparison is
presented as part of the required supplementary information in the accompanying financial statements.
For governmental funds other than the general fund with appropriated annual budgets, this comparison
is presented in the supplementary section of the accompanying financial statements.
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iii
Economic Condition
The information presented in the financial statements is perhaps best understood when it is considered
from the broader perspective of the specific environment within which the City operates.
Local economy: Like other jurisdictions throughout the country, the City’s economy was significantly
impacted by the COVID-19 pandemic. After nearly a decade of economic growth and expansion, state
and local stay-at-home orders resulted in a significant decrease in spending on certain goods and services.
Many businesses temporarily suspended operations or were forced to close permanently, leading a sharp
increase in the City’s unemployment rate from 4.8% in February 2020 to 16.4% in June 2020.
Nevertheless, while certain sectors of the economy such as travel and food service experienced
significant declines, other sectors such as technology, healthcare, groceries, and household staples proved
to be more resilient than initially expected. Further, the infusion of cash into the economy from
increased unemployment benefits and other federal relief programs mitigated much of the reduction and
has led to a faster recovery than what was originally anticipated. As the City continues to recover from
and respond to the pandemic, it remains focused on providing services and programs to the community
in a safe, healthy, and cost-efficient manner.
Despite the COVID-19 pandemic, home price growth of single-family properties in the community
remained steady. From June 30, 2019 to June 30, 2020, the median home price increased 7.6% to a
median home value of $305,000.
Development activities in the City continue to be robust and active as developers see the advantage of
developing in this centralized location in the Inland Empire. Development on and around the San
Bernardino International Airport (SBIA) continues to grow as a major logistics hub in Southern
California. There has been over 15 million square feet of distribution, logistics and fulfillment centers
constructed around SBIA over the last decade and an additional 3.3 million square feet are either under
construction or are planned for development in this area of the City. Some of the major landowners and
tenants in this area include Amazon.com, Stater Bros. Markets, Kohl’s, Trader Joe’s, Mattel and PepBoys.
The residential development market in the community has also begun to pick up. There are 300 new
single-family homes planned for development in the Verdemont neighborhood in the northern portion
of the City. There is also a master-planned community approved along Interstate 10 that includes an
additional 95 single-family homes. Lastly, there are two market rate apartment projects approved and
under development in the southern portion of the City totaling 160 units. These market rate units will
assist with the housing demand around Loma Linda Hospital campus.
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Long-term Financial Planning: On January 15, 2020, the Mayor and City Council adopted Resolution
2020-5, establishing the key strategic targets and goals for 2020-2025.
Through various strategic planning workshops, the Mayor and City Council identified the following four
strategic priorities and goals for the City:
1. Financial Stability
a. Secure a long-term revenue source
b. Implement, maintain, and update a fiscal accountability plan
c. Create a framework for spending decisions
d. Minimize risk and litigation exposure
e. Create an asset management plan
2. Focused, Aligned Leadership and Unified Community
a. Develop and implement a community engagement plan
b. Build a culture that attracts, retains, and motivates the highest quality talent
3. Improved Quality of Life
a. Reduce the burden of homelessness through engagement, collaboration, and alignment
with other entities
b. Develop a customer service initiative
c. Constantly evaluate public safety service delivery models to enhance the quality of service
4. Economic Growth and Development
a. Develop a branding and marketing campaign
b. Update the General Plan and Development Code
c. Roll out a strategy to create a 21st century urban core
The adoption of measurable targets and goals establishes direction and priorities which focus on critical
actions necessary to achieve the City’s adopted vision, improve resource utilization, reduce redundancy,
and allow the City to establish both stability and seek opportunities that meet these objectives.
The City also developed a Five-Year Capital Improvement Plan detailing specific capital projects planned
for each City department. Each project is consistent with the overall goals and objectives of the City as
outlined in the Strategic and General Plans. The current Five-Year Capital Improvement Plan proposed
at adoption $28.3 million of capital projects for the Fiscal Year 2019-20 including $17.1 million for
Streets, $5.0 million for Landfills, $3.0 million for Traffic Controls, $1.6 million for Storm Drains, and
$1.6 million for Park Improvements.
Financial Policies: Fiscal policies establish framework for managing the City’s financial resources and
safeguarding the City’s asset in compliance with relevant regulatory mandates, industry standards, and
best practices. Maintaining healthy reserves in the General Fund as well as other Funds, is a critical
component of the City’s sound financial management practices.
The City’s General Fund Reserve Policy, adopted by the City Council on November 21, 2016, requires
maintaining the General Fund Operating Reserve at 25% of the adopted budget for the fiscal year,
consisting of an Emergency Reserve of 15% of the adopted budget and an Economic Contingency
Reserve of 10% of the adopted budget. As of June 30, 2020, the General Fund reserve is currently at its
required goal of 25%, or $31.7 million.
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MAYOR
JOHN VALDIVIA
MAYOR&
WARD 1
COUNCIL MEMBER
THEODORE SANCHEZ
WARD 2
COUNCIL MEMBER
SANDRA IBARRA
WARD 3
COUNCIL MEMBER
JUAN FIGUEROA
WARD 4 COUNCIL
MEMBER FRED
SHORETT
WARD 5 COUNCIL
MEMBER HENRY
NICKEL
WARD 6
COUNCIL MEMBER
BESSINE L. RICHARD
WARD 7
COUNCIL MEMBER
JAMES L. MULVIHILL
CITY COUNCIL
CITY OF
SAN
BERNARDINO
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vii
CITY OF SAN BERNARDINO, CALIFORNIA
CITY OFFICIALS
JUNE 30, 2020
LEGISLATIVE OFFICIALS
John Valdivia.................................................................................................................................. Mayor*
Theodore Sanchez ........................................................................ Member of City Council – Ward 1*
Sandra Ibarra ................................................................................. Member of City Council – Ward 2*
Juan Figueroa ................................................................................ Member of City Council – Ward 3*
Fred Shorett .................................................................................. Member of City Council – Ward 4*
Henry Nickel ................................................................................. Member of City Council – Ward 5*
Bessine L. Richard ........................................................................ Member of City Council – Ward 6*
James L. Mulvihill ........................................................................ Member of City Council – Ward 7*
CHIEF ADMINISTRATIVE OFFICERS
Teri Ledoux .......................................................................................................................... City Manager
Miguel J. Guerrero .................... General Manager, San Bernardino Municipal Water Department
DEPARTMENT HEADS
Genoveva Rocha .......................................................................................................... Acting City Clerk
Sonia R. Carvalho ........................................................................................... Appointed City Attorney
Vacant ................................................................................................................................. City Treasurer
Michael A. Huntley ...................................... Director of Community and Economic Development
Paul Espinoza .......................................................................................................... Director of Finance
Edelia Eveland ....................................................................................... Director of Human Resources
Mitch Cochran ............................................................................ Director of Information Technology
Jim Tickemyer ................................................................................... Director of Parks and Recreation
Eric McBride ....................................................................................................... Interim Chief of Police
Kristen Jensen ................................................................................................ Director of Public Works
Edward Erjavek ............................................................................................................. Library Director
*Elected Officials
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viii
CITY OF SAN BERNARDINO, CALIFORNIA
ORGANIZATIONAL CHART
JUNE 30, 2020
Citizens of
San Bernardino
Mayor and City
Council
City Attorney
City Treasurer
City Manager
City Clerk
Community and
Economic
Development
Finance
Human
Resources
Information
Technology
Parks and
Recreation
Police
Public Works
Library
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FINANCIAL SECTION
Independent Auditor’s Report
Management’s Discussion and Analysis
Basic Financial Statements
Required Supplementary Information
Combining Financial Statements and
Schedules
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1
Independent Auditor’s Report
To the Honorable Mayor and members of the City Council of
the City of San Bernardino
City of San Bernardino, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental
activities, the business-type activities, each major fund, and the aggregate
remaining fund information of the City of San Bernardino (the City), as of and for
the year ended June 30, 2020, 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
The City’s 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 did not audit the financial statement of the Water Enterprise Fund,
Sewer Enterprise Fund, and the Sewer Collection Enterprise Fund (major funds),
which collectively represent the following percentages of assets, net position, and
expenses of the following opinion units:
Opinion Unit Assets Net Position Expenses
Business-type Activities 92.83% 99.38% 98.07%
Major Enterprise Fund:
Water Enterprise Fund 100.00% 100.00% 100.00%
Sewer Enterprise Fund 100.00% 100.00% 100.00%
Sewer Collection Enterprise Fund 100.00% 100.00% 100.00%
Those statements were audited by other auditors whose reports have been
furnished to us, and our opinions, insofar as they relate to the amounts included
for the Water Enterprise Fund, Sewer Enterprise Fund, and the Sewer Collection
Enterprise Fund, are based solely on the reports of the other auditors.
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To the Honorable Honorable Mayor and members of the City Council of Page 2
the City of San Bernardino
City of San Bernardino, California
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.
Opinions
In our opinion, based on our audit and the report of the other auditor’s, 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, 2020, 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, Budgetary Comparison Schedules, Schedules of Changes
in Net Pension Liability and Related Ratios, Schedules of the Successor Agency’s Proportionate
Share of the Net Pension Liability and Related Ratios, Schedule of Contributions – Pension,
Schedule of Changes in Net OPEB Liability and Related Ratios and Schedule of Contributions –
OPEB 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.
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To the Honorable Honorable Mayor and members of the City Council of Page 3
the City of San Bernardino
City of San Bernardino, California
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 non-major fund financial statements and schedules, budgetary comparison information
and statistical sections are presented for purposes of additional analysis and are not a required part
of the basic financial statements.
The combining and individual non-major fund financial statements and schedules and budgetary
comparison information is the responsibility of management and was derived from and relates
directly to the underlying accounting and other records used to prepare the basic financial
statements. Such information has been subjected to the auditing procedures applied in the audit of
the basic financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to prepare
the basic financial statements or to the basic financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the accompanying supplementary information is fairly stated, in all material
respects, in relation to the basic financial statements as a whole.
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 it.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated November
30, 2020 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.
San Bernardino, California
November 30, 2020
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 4 -
As management of the City of San Bernardino (City), California, we offer readers of the City’s financial
statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended
June 30, 2020. 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, and with the City's financial statements, which follow this discussion.
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The
City’s basic financial statements consist of three components: 1) government-wide financial statements, 2) fund
financial statements, and 3) notes to the basic financial statements. This report also contains other
supplementary information in addition to the basic financial statements themselves.
Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the City’s
finances, in a manner similar to a private-sector business.
The Statement of Net Position presents information on all of the City’s assets and liabilities, with the difference
between the two reported as net position. Over time, changes in the net position may serve as a useful indicator
of whether the financial position of the City is improving or deteriorating.
The Statement of Activities presents information illustrating how the government’s net position changed during
the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise
to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported
in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected
taxes and earned but unused vacation leave).
The government-wide financial statements present information about the functions of the City that are
principally supported by taxes and intergovernmental revenues (governmental activities). The governmental
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 5 -
activities of the City include general government, public safety, streets, culture and recreation, community
development, and community services.
The government-wide financial statements include not only the City itself (known as the primary government),
but also three legally separate entities: the San Bernardino Municipal Water Department, Affordable Housing
Solutions of San Bernardino, Inc., and the San Bernardino Joint Powers Financing Authority, for which the
City is financially accountable. Although legally separate, these entities function for all practical purposes as a
department of the City, and therefore has been included as an integral part of the primary government. The
government-wide financial statements immediately follow this discussion and analysis.
Fund Financial Statements
A fund is a grouping of related accounts used to maintain control over resources that have been segregated for
specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure
and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided
into three categories: governmental funds, proprietary funds, and fiduciary funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the
government-wide financial statements. However, unlike the government-wide financial statements,
governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on
balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a
government’s near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it
is useful to compare the information presented for governmental funds with similar information presented for
governmental activities in the government-wide financial statements. By doing so, readers may better understand
the long-term impact of the government's near-term financing decisions. Both the governmental fund Balance
Sheet and the governmental fund Statement of Revenues, Expenditures, and Changes in Fund Balances
provides a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City maintains various individual governmental funds. Information is presented separately in the
Governmental Funds Balance Sheet, and in the Governmental Funds Statement of Revenues, Expenditures,
and Changes in Fund Balances, for the General Fund and Federal and State Grants Fund, both of which are
considered major funds. Data from other governmental funds are combined into a single, aggregated
presentation. Individual fund data for each of these other governmental funds is provided in the form of
combining statements elsewhere in this report.
The basic financial statements also include budgetary comparison statements for the General Fund and all
governmental funds with a legally adopted budget to demonstrate compliance with the annual budget as
adopted (original) and amended (final).
The basic governmental fund financial statements immediately follow the government-wide financial
statements.
Proprietary Funds
The City maintains various enterprise funds to report the business-type activities of the Water Fund, Sewer Fund,
Sewer Collection Fund, and Integrated Waste Fund. The City also maintains various internal service funds, which
are an accounting device used to accumulate and allocate costs internally among the City’s various functions.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 6 -
The City uses internal service funds to account for its self-insurance activities, vehicle fleet operations, and
information technology systems. Because these services benefit governmental functions, they have been
included within governmental activities in the government-wide financial statements.
Proprietary funds provide the same type of information as the government-wide financial statements, only in
more detail. The internal service funds are combined into a single, aggregated presentation in the proprietary fund
financial statements. Individual fund data for the internal service funds is provided in the form of combining
statements elsewhere in this report.
The basic proprietary fund financial statements immediately follow the basic governmental fund financial
statements.
Fiduciary Funds
Fiduciary funds account for resources held for the benefit of parties outside the government. Fiduciary funds are
not included in the government-wide financial statement because the resources of those funds are not available
to support the City’s programs. The basic fiduciary fund financial statements immediately follow the basic
proprietary fund financial statements.
Notes to the Basic Financial Statements
The notes to the basic financial statements provide additional information that is essential to a full
understanding of the data provided in the government-wide and fund financial statements. The notes to the
basic financial statements immediately follow the basic fiduciary fund financial statements.
Other Information
In addition to the basic financial statements and accompanying notes, this report also presents certain required
supplementary information concerning the City’s annual required contribution to the Defined Benefit Pension
Plans and Other Post Employment Benefit Plan. Required supplementary information immediately follows the
notes to the basic financial statements. The combining statements referred to earlier in connection with other
governmental funds and internal service funds for non-major Special Revenue Funds, Debt Service Funds,
Capital Projects Funds, and Internal Service Funds. These combining and individual fund statements and
schedules immediately follow the required supplementary information.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
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Financial Highlights
At June 30, 2020, the City’s assets and deferred outflows of resources exceeded its liabilities and
deferred inflows of resources by $357.65 million (net position). Of this amount $(281.42) million is
unrestricted.
City total net position decreased $16.64 million during the fiscal year. Governmental activities net
position decreased $28.74 million compared to prior fiscal year’s decrease of $21.67 million. Business-
type activities net position increased $12.10 million compared to prior fiscal year’s increase of $12.73
million.
As of June 30, 2020, the City’s governmental funds reported a combined ending fund balance of
$167.32 million, an increase of $4.76 million compared to the prior year. The ending fund balance is
primarily identified as: $32.27 million (19 percent) Nonspendable, $101.17 million (60 percent)
Restricted, $31.78 (19 percent) Committed, and $2.10 million (2 percent) Assigned and Unassigned.
As of June 30, 2020, the City’s proprietary funds (excluding internal service funds) reported a combined
ending fund balance of $308.34 million. Of this amount, $53.07 million is unrestricted.
At June 30, 2020, the total committed, assigned, and unassigned fund balance for the General Fund was
$33.89 million or approximately 26 percent of total general fund expenditures.
Government-Wide Financial Analysis
The government-wide financial statements provide long-term and short-term information about the City’s
overall financial condition. The table on the following page presents a summarization of the City’s assets,
liabilities, deferred inflows, and net position for its governmental and business-type activities, with comparative
data from the previous year.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 8 -
2020 2019 2020 2019 2020 2019
Assets
Current and other assets 194,268,880$ 187,255,869$ 239,713,106$ 231,399,500$ 433,981,986$ 418,655,369$
Capital Assets, net 289,969,123 296,311,492 291,987,188 285,505,777 581,956,311 581,817,269
Total Assets 484,238,003 483,567,361 531,700,294 516,905,277 1,015,938,297 1,000,472,638
Deferred Outflows of Resources
Pension related items 40,554,393 45,181,346 6,999,758 5,636,517 47,554,151 50,817,863
OPEB related items - - 2,962,558 3,057,917 2,962,558 3,057,917
Total Deferred Outflows of
Resources 40,554,393 45,181,346 9,962,316 8,694,434 50,516,709 53,875,780
Liabilities
Other liabilities 28,428,982 28,870,473 17,924,036 14,655,092 46,353,018 43,525,565
Long-term liabilities 441,228,207 415,998,557 212,668,308 212,098,865 653,896,515 628,097,422
Total Liabilities 469,657,189 444,869,030 230,592,344 226,753,957 700,249,533 671,622,987
Deferred Inflows of Resources
Pension related items 5,824,475 5,828,212 1,007,069 778,901 6,831,544 6,607,113
OPEB related items - - 1,721,362 1,829,014 1,721,362 1,829,014
Total Deferred Inflows of
Resources 5,824,475 5,828,212 2,728,431 2,607,915 8,552,906 8,436,127
Net Position
Net investment in capital assets 282,634,784 286,878,015 255,270,720 259,671,498 537,905,504 546,549,513
Restricted 101,171,196 98,129,481 - 33,999,584 101,171,196 132,129,065
Unrestricted (334,495,248) (306,956,031) 53,071,115 2,566,757 (281,424,133) (304,389,274)
Total Net Position 49,310,732$ 78,051,465$ 308,341,835$ 296,237,839$ 357,652,567$ 374,289,304$
Activities Activities Total
Business-TypeGovernmental
Net Position
Net position may serve over time as a useful indicator of a government’s financial condition. In the case of the
City, as of June 30, 2020, assets and deferred outflows exceeded liabilities and deferred inflows by $357.65
million. Approximately $537.91 million of the City’s net position reflects its net investment in capital assets
(e.g., land and easements, infrastructure, buildings and improvements, machinery, vehicles, and equipment,
water rights, wells, and pumping equipment, distribution and collection systems, and construction in progress;
less any related outstanding debt used to acquire those assets). The City uses these capital assets to provide
services to residents; consequently, these assets are not available for future spending. Although the City’s
investment in its capital assets is reported net of related debt, it should be noted that the resources needed to
repay this debt must be provided from other sources, since the capital assets themselves cannot be used to
liquidate these liabilities.
A portion of the City’s net position, $101.17 million, represents resources that are subject to external
restrictions on how they may be used. The remaining balance is a deficit in unrestricted net position of
$(281.42) million. This deficit reflects liabilities which exceed assets on hand and is related to the
implementation of GASB 68 regarding Pension Plan reporting, GASB 75 regarding OPEB liability reporting,
and other long-term liabilities such as obligations for claims and judgments.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 9 -
Governmental Business-Type
Activities Activities Total
Net investment in capital assets 282,634,784$ 255,270,720$ 537,905,504$
Restricted:
Public safety 2,906,357 - 2,906,357
Streets and capital projects 16,494,383 - 16,494,383
Culture and recreation 1,077,658 - 1,077,658
Grants 818,227 - 818,227
Community development 36,330,289 - 36,330,289
Debt service 190,716 - 190,716
Capital projects 41,853,566 - 41,853,566
Parks 1,500,000 - 1,500,000
Total restricted 101,171,196 - 101,171,196
Unrestricted (deficit)(334,495,248) 53,071,115 (281,424,133)
Total net position 49,310,732$ 308,341,835$ 357,652,567$
Net Position
June 30, 2020
Restricted Fund Balance
3%
16%1%
1%
36%
0%
41%
2%
Public safety
Streets and capital projects
Culture and recreation
Grants
Community development
Debt service
Capital projects
Parks
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 10 -
During the fiscal year ended June 30, 2020, the net position of the City decreased by $16.64 million to $357.65
million, as summarized in the following condensed statement of activities.
2020 2019 2020 2019 2020 2019
Revenues
Program Revenues:
Charges for services 23,118,560$ 20,390,086$ 77,853,374$ 76,725,422$ 100,971,934$ 97,115,508$
Operating grants and contributions 24,531,954 24,786,515 1,991,747 1,832,879 26,523,701 26,619,394
Capital grants and contributions 535,026 270,819 4,604,699 10,121,344 5,139,725 10,392,163
General Revenues:
Property taxes 18,814,022 17,101,369 - - 18,814,022 17,101,369
Sales taxes 48,179,314 49,450,785 - - 48,179,314 49,450,785
Franchise taxes 12,684,556 11,550,447 - - 12,684,556 11,550,447
Utilities user taxes 22,680,847 22,924,522 - - 22,680,847 22,924,522
Transient occupancy taxes 4,525,751 4,950,170 - - 4,525,751 4,950,170
Other taxes 7,662,745 8,217,876 - - 7,662,745 8,217,876
Investment earnings 3,958,589 3,864,707 2,845,596 3,112,261 6,804,185 6,976,968
Other revenues 4,314,990 2,979,410 1,910,072 2,044,179 6,225,062 5,023,589
Total Revenues 171,006,354 166,486,706 89,205,488 93,836,085 260,211,842 260,322,791
Expenses
General government 28,191,734 29,494,169 - - 28,191,734 29,494,169
Public safety 106,626,978 98,603,681 - - 106,626,978 98,603,681
Streets 46,239,864 44,613,103 - - 46,239,864 44,613,103
Culture and recreation 5,792,349 3,712,899 - - 5,792,349 3,712,899
Community development 7,583,733 6,679,568 - - 7,583,733 6,679,568
Community service 4,098,616 4,195,874 - - 4,098,616 4,195,874
Interest on long-term debt 1,213,813 861,785 - - 1,213,813 861,785
Water - - 40,581,468 35,988,661 40,581,468 35,988,661
Sewer - - 27,475,781 27,787,317 27,475,781 27,787,317
Sewer Collection - - 7,650,504 8,172,922 7,650,504 8,172,922
Integrated Waste - - 1,393,739 777,167 1,393,739 777,167
Total Expenditures 199,747,087 188,161,079 77,101,492 72,726,067 276,848,579 260,887,146
Excess (deficiency) of Revenues over
(under)
expenditures before extraordinary
items (28,740,733) (21,674,373) 12,103,996 21,110,018 (16,636,737) (564,355)
Capital contributions and transfers - - - (8,375,074) - (8,375,074)
Change in Net Position (28,740,733) (21,674,373) 12,103,996 12,734,944 (16,636,737) (8,939,429)
Net Position - beginning 78,051,465 99,725,838 296,237,839 283,502,895 374,289,304 383,228,733
Net Position - ending 49,310,732$ 78,051,465$ 308,341,835$ 296,237,839$ 357,652,567$ 374,289,304$
Business-Type
Activities Total
Governmental
Activities
Changes in Net Position – Governmental Activities
Revenues related to the City’s Governmental activities totaled $171.01 million for the fiscal year ended June 30,
2020, an increase of $4.52 million, or 3 percent, from the prior year. The primary causes for the overall increase
are discussed in further detail on the following page.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 11 -
Charges for services revenue, which increased $2.73 million, or 13 percent, from the prior year due to
increased development impact fees and other charges associated with current year development.
Property tax revenue, which increased $1.71 million, or 10 percent, from the prior year due to increased
revenues from property taxes in lieu of VLF resulting from growth in gross assessed valuation within
the City.
Sales tax revenue decreased $1.27 million, or 3 percent, and transient occupancy tax revenue decreased
$0.42 million, or 3 percent, from the prior year due to decreased consumer and travel activity as a result
of the COVID-19 pandemic.
Franchise tax revenue, which increased $1.13 million, or 10 percent, from the prior year due to
increased activity and rate increases from the City’s waste management contractor.
Other revenues, which increased by $1.34 million, or 45 percent, from the prior year primarily due to a
$1.5 million donation to the City for Park improvements.
Revenues by Source – Governmental Activities – Fiscal Year Comparison 2020 vs. 2019
Expenses related to the City’s Governmental activities totaled $199.75 million for the fiscal year ended June 30,
2020, an increase of $11.59 million, or 6 percent, from the prior year. The primary causes for the overall
increase were:
Expenses related to public safety and streets (public works) increased $8.02 million, or 8 percent, and
$1.63 million, or 4 percent, respectively, from the prior year primarily due to changes in the City’s
CalPERS net pension liability.
Culture and recreation expenses, which increased $2.08 million, or 56 percent, from the prior year due
to spending for capital projects for playground equipment replacement and improvements to the Jerry
Lewis Family Swim Center.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 12 -
Changes in Net Position – Business-Type Activities
Revenues related to the City’s Business-Type activities totaled $89.21 million for the fiscal year ended June 30,
2020, a decrease of $4.63 million, or 5 percent, from the prior year. The primary causes for the overall decrease
were:
Revenue related to charges for services, which increased $1.12 million from the prior year despite no
rate increases or substantial growth in utility accounts throughout the fiscal year.
Capital grants and contributions, which decreased $5.52 million from the prior year due primarily to a
large capital contribution of land of approximately $5.6 million that occurred in fiscal year 2019.
Revenues by Source – Business-Type Activities – Fiscal Year Comparison 2020 vs. 2019
Fund Financial Analysis
As detailed above, the City uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements.
Governmental Funds
The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and
balances of spendable resources. Such information may be useful in assessing the City’s financing requirements.
In particular, assigned and unassigned fund balance may serve as a useful measure of a government’s net
resources available for spending at the end of the fiscal year.
As of June 30, 2020, the City’s governmental funds reported total combined ending fund balances of $167.32
million, an increase of $4.76 million from the prior year. Approximately 20 percent of the City’s governmental
funds’ fund balances, or $33.87 million, constitutes committed, assigned, and unassigned fund balance, which is
available for spending at the government’s discretion within the guidelines of the funding sources. The
remaining fund balance, $133.45 million, is either nonspendable or restricted for purposes imposed by
creditors, grantors, contributors, laws or regulations of other governments or through enabling legislation.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 13 -
General Fund Financial Highlights
The General Fund is the chief operating fund of the City. At June 30, 2020, committed, assigned, and
unassigned fund balance of the General Fund was $33.89 million, while total fund balance was $67.72 million.
As a measure of the General Fund's liquidity, it is useful to compare committed, assigned, and unassigned fund
balance to total fund expenditures. Committed, assigned, and unassigned fund balance represents 26 percent of
the total general fund expenditures. The City Council has designated all of the committed fund balances for
specified purposes.
The fund balance of the General Fund increased by $3.18 million during the current fiscal year, primarily due
to increased tax revenue and expenditures returning to normal levels after over $7.0 million of expenditures
were transferred into the General Fund in the previous year to remediate the deficit in the Special Gas Tax
Fund.
2020 2019
Revenues
Taxes 106,666,910$ 105,604,698$
Licenses and permits 11,864,775 11,567,573
Charges for services 5,751,781 7,021,328
Use of money and property 1,312,396 1,048,252
Intergovernmental 1,294,520 1,332,916
Other 7,500,500 6,396,289
Total Revenues 134,390,882 132,971,056
Expenditures
Current:
General government 23,828,472 22,905,192
Public safety 79,671,669 81,553,652
Streets 14,915,556 24,119,892
Culture and recreation 3,225,521 3,424,819
Community development 4,023,568 4,015,206
Community service 2,735,040 2,454,631
Debt Service:
Principal 1,840,830 1,517,120
Interest and fiscal charges 943,757 589,633
Total Expenditures 131,184,413 140,580,145
Excess (Deficiency) of Revenues Over
(Under) Expenditures 3,206,469 (7,609,089)
Net transfers (118,755) -
Sale of capital assets 92,029 58,949
Net Change in Fund Balances 3,179,743$ (7,550,140)$
General Fund revenues for the fiscal year ended June 30, 2020, increased by $1.42 million, or approximately 1
percent, over the prior year. The overall increase was due to the following factors:
Taxes increased by $1.06 million from the prior year, largely due to a $1.59 million increase in property
taxes in lieu of VLF as a result of an increase in assessed valuations. Franchise fees from the City’s
waste management contractor also increased by $1.20 million due to increased activity and rate
increases. These increases were offset by decreases of $1.16 million, $0.42 million, and $0.24 million in
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 14 -
sales tax, transient occupancy tax, and utility users tax, respectively, which were negatively impacted by
consumer activity during the COVID-19 pandemic.
Charges for services decreased by $1.27 million from the prior year due to decreased billings for Police
personnel at various public events.
Other revenues increased $1.1 million from prior year due primarily to a $1.5 million donation to the
City for Park improvements received during the year.
General Fund expenditures for the fiscal year ended June 30, 2020, decreased by $9.40 million, or
approximately 7 percent, over the prior year. The overall decrease was due to the following factors:
General government expenditures increased by $0.92 million to $23.83 million due to increased liability
charges as a result of claim settlements and new claims filed against the City in the current year. This
overage is offset by salary savings from vacant positions in various City departments.
Public safety expenditures decreased by $1.88 million to $79.67 million due to personnel savings from
vacant positions.
Public works (streets) expenditures decreased by $9.20 million to $14.92 million due largely to the
transfer of over $7.0 million in expenditures that were transferred to the General Fund from the Special
Gas Tax Fund in the prior fiscal year to remediate the deficit in the Special Gas Tax Fund. The
additional savings of approximately $2.20 million in the current year is attributable to personnel savings
from vacant positions as well as the multiple facility closures due to the pandemic, specifically the
closure of parks, libraries, and community centers.
Debt service expenditures for principal and interest payments increased by $0.32 million and $0.35
million, respectively, from the prior fiscal year based on the City’s annual debt service requirements.
General Fund Budgetary Highlights
The General Fund budget and actual analysis can be found on the following page. During the year, the City’s
adopted General Fund revenue and expenditure budgets were amended and increased by $2.72 million and
$8.61 million, respectively. Major expenditure budget adjustments included: $2.37 million for budget carryovers
from the prior year, $3.0 million for a General Plan update grant received from the State during the year, $1.49
million for additional legal costs incurred during the year, and $1.77 million for street improvements and other
capital projects throughout the City. Major revenue budget adjustments included: $3.0 million for the General
Plan update grant, offset by minor decreases of $0.3 million in other revenues. All amendments to original
budgeted appropriations were authorized by City Council or the Director of Finance during the fiscal year.
Major differences between the amended budget and actual results are discussed in further detail on the
following pages.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 15 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes 104,065,400$ 104,065,400$ 106,666,910$ 2,601,510$
Licenses and permits 10,580,000 10,580,000 11,864,775 1,284,775
Fines and forfeitures 1,790,900 1,790,900 1,593,101 (197,799)
Use of money and property 350,000 350,000 1,312,396 962,396
Lease revenue 982,000 982,000 1,193,281 211,281
Intergovernmental 3,056,000 5,291,000 1,294,520 (3,996,480)
Charges for services 5,403,400 5,495,834 5,751,781 255,947
Other revenues 2,474,800 2,866,698 4,714,118 1,847,420
Total revenues 128,702,500 131,421,832 134,390,882 2,969,050
EXPENDITURES:
Current:
General government
Mayor 811,200 745,783 720,197 25,586
Common council 931,800 938,872 817,123 121,749
City clerk 779,300 978,762 796,839 181,923
City attorney 2,319,800 3,807,414 3,508,445 298,969
City administrator 3,179,000 3,204,024 2,757,954 446,070
Personnel 1,064,800 1,437,805 1,124,615 313,190
Finance 3,673,400 3,681,730 3,701,809 (20,079)
Nondepartmental 3,902,000 3,904,344 10,401,490 (6,497,146)
Public safety
Police 82,728,100 83,031,724 79,671,669 3,360,055
Streets
Public services 15,189,900 16,956,308 14,915,556 2,040,752
Culture and recreation
Park, recreation and community services 3,567,600 3,567,600 3,225,521 342,079
Community development 3,948,600 8,056,884 4,023,568 4,033,316
Community service 2,577,700 2,967,131 2,735,040 232,091
Debt service:
Principal 1,540,800 1,540,800 1,840,830 (300,030)
Interest and fiscal charges 932,500 932,500 943,757 (11,257)
Total expenditures 127,146,500 135,751,681 131,184,413 4,567,268
REVENUES OVER
(UNDER) EXPENDITURES 1,556,000 (4,329,849) 3,206,469 (1,598,218)
OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets - - 92,029 92,029
Transfers out (1,500,000) (118,755) (118,755) -
Total other financing sources (uses)(1,500,000) (118,755) (26,726) 92,029
CHANGE IN FUND BALANCE 56,000$ (4,448,604)$ 3,179,743 (1,506,189)$
Fund Balance:
Beginning of year 64,540,412
End of year 67,720,155$
Budgeted Amounts
Revenues, including transfers in, were $2.97 million, or 2 percent, higher than budgetary estimates as a result of
the following:
Taxes increased $2.6 million primarily due to an increase in property taxes in lieu of VLF as a result of
an increase in assessed valuations. In addition, franchise fees from the City’s waste management
contractor were higher than anticipated due to increased activity and rate increases.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 16 -
Licenses and permits increased $1.28 million due to development activities during the year. Increased
development in the City is specifically related to warehousing, distribution, and logistics buildings and
other development surrounding the San Bernardino International Airport.
Use of money and property increased $0.96 million due to a $0.54 million increase in the fair value
adjustment for investments, which was not budgeted, as well as an increase of $0.42 million in interest
revenue primarily due to an increased rate of return on the City’s investment portfolio compared to
budgeted expectations.
Intergovernmental revenues were $4.0 million lower than the amended budget, primarily due to lower
grant revenues than anticipated. Specifically, the $3.0 million General Plan update grant was included in
both the amended revenue and expenditure budgets, however, the grant funds were not spent prior to
year-end. As a result, the funds were reclassified to unearned revenue as of June 30, 2020. As funds are
expended as anticipated over the next fiscal year, the corresponding amounts will be recognized as
revenue.
Other revenues increased $1.85 million primarily due to a $1.5 million donation to the City for Park
improvements. As the City considers how to expend the funds in accordance with the donor’s
intentions, the amount has been included in Restricted fund balance.
Expenditures, including transfers out, were $4.57 million, or 3 percent, lower than budgetary estimates as a
result of the following:
Nondepartmental expenditures within the general government were $6.50 million higher than budgeted
due largely to increased liability charges for general liability claims. The claim settlements paid during
the fiscal year as well as the number of new claims incurred were both higher than anticipated.
Public safety expenditures were $3.36 million less than budgeted as a result of personnel savings from
vacant positions. A portion of the savings not related to personnel relates to the purchase of previously
budgeted vehicles and is expected to be carried over into the next fiscal year.
Streets expenditures were $2.04 million less than budgeted due largely to personnel savings from vacant
positions. Approximately $0.90 million of the savings is attributable to the multiple facility closures
during the COVID-19 pandemic, specifically the closure of parks, libraries, and community centers.
Because of the pandemic, the budgets established annually for major equipment or emergency building
repairs were not fully expended and no major equipment failures occurred during the fiscal year that
required use of these funds.
Community development expenditures were $4.03 million less than anticipated. $3.0 million of the
savings is due to the General Plan update grant not being expended during the year as discussed above.
The remaining $1.03 million is related to personnel and other operational savings.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 17 -
Other Major Governmental Fund Financial Highlights
The Federal and State Grants Fund is used to account for various grants awarded to the City by Federal, State, and
local governments not otherwise accounted for in the General Fund or Capital Projects funds. Current year
revenues totaled $9.41 million and current year expenditures totaled $9.88 million, resulting in a decrease in
fund balance of $0.47 million for the current year. At June 30, 2020, the fund balance was $17.61 million, all of
which was restricted for specific purposes based on the stipulations established by the granting agencies.
Business-Type Funds
As of June 30, 2020, the City’s business-type funds reported total combined ending fund balances of $308.34
million, an increase of $12.10 million from the prior year. Approximately 83 percent of the City’s proprietary
funds’ fund balances, or $255.27 million, represents the funds’ net investment in capital assets.
Major Fund Financial Highlights
The Water Fund is used to account for the provision of water services to the residential, commercial, and
industrial segments of the City. All activities necessary to provide such services are accounted for in this fund,
including, but not limited to, administration, operations, maintenance, financing and related debt service, and
billing and collection. As of June 30, 2020, the net position totaled $166.07 million, up from $160.77 million in
the prior year due to positive net income from operations and capital contributions of $5.30 million. Total
revenues increased by $1.17 million from the prior fiscal year, despite no rate increases or substantial growth in
utility accounts throughout fiscal year ending June 30, 2020. Total expenses increased by $4.63 million
compared to the prior year due mainly to reconciled costs between the City and the Department of previous
accruals due to the City as well as increased depreciation expense.
The Sewer Fund accounts for the provision of sewer treatment of residential, commercial, and industrial
segments of the City. All activities necessary to provide such services are accounted for in this fund, including,
but not limited to, administration, operations, maintenance, financing and related debt service, and billing and
collection. In the current year, the net position increased by $6.47 million to $109.75 million as of June 30,
2020. The increase in net position was primarily due to 24 percent decrease in total expenses compared to the
prior fiscal year due to the liquidation of the East Trunk Line Fiduciary fund in the previous year.
The Sewer Collection Fund is used to account for the provision of wastewater collection to residential,
commercial, and industrial segments of the City. All activities necessary to provide such services are accounted
for in this fund, including, but not limited to, administration, operations, maintenance, financing and related
debt service, and billing and collection. As of June 30, 2020, the net position totaled $30.61 million, up from
$29.62 million in the prior year. For the fiscal year ended June 30, 2020, total revenues for the Sewer Collection
Fund increased $0.2 million and total expenses decreased $0.52 million compared to the prior fiscal year.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 18 -
Capital Assets
Capital assets, including the infrastructure of the City, are those assets that are used in the performance of the
City’s functions. At June 30, 2020, capital assets totaled $289.97 million for governmental activities and $291.99
million for business-type activities, net of accumulated depreciation on capital assets, which is recognized in the
Government-wide Financial Statements. The City’s capital assets include land and easements, infrastructure,
buildings and improvements, machinery, vehicles, and equipment, water rights, wells, and pumping equipment,
distribution and collection systems, and construction in progress. The net increase over the prior fiscal year in
the City’s capital assets was $0.14 million, or less than 1 percent.
2020 2019 2020 2019 2020 2019
Land and easements 103,761,234$ 103,334,621$ 23,213,972$ 23,213,972$ 126,975,206$ 126,548,593$
Construction in progress 16,802,897 15,126,024 20,670,762 7,907,281 37,473,659 23,033,305
Infrastructure 151,004,275 158,760,870 - - 151,004,275 158,760,870
Buildings and improvements 13,616,716 12,724,496 - - 13,616,716 12,724,496
Machinery, vehicles, and equipment 4,437,134 5,423,981 - - 4,437,134 5,423,981
Purchased software 346,867 941,500 - - 346,867 941,500
Water rights, wells, and pumping - - 58,704,740 60,494,000 58,704,740 60,494,000
Distribution and collection systems - - 117,042,172 120,238,521 117,042,172 120,238,521
Building, plant, and store yards - - 46,848,446 51,092,379 46,848,446 51,092,379
Other capital assets - - 25,507,096 22,559,624 25,507,096 22,559,624
Total Capital Assets, net 289,969,123$ 296,311,492$ 291,987,188$ 285,505,777$ 581,956,311$ 581,817,269$
Activities Activities Total
Governmental Business-Type
Major capital asset transactions during the current fiscal year included the following:
Infrastructure additions were $4.40 million. Street additions accounted for $2.03 million, traffic control
additions totaled $1.72 million, and storm drain additions were $0.65 million.
Completed CIP projects for buildings and improvements in the City’s Governmental Activities totaled
$2.42 million, consisting primarily of park improvements and renovations. In the City’s Business-Type
Activities, completed CIP projects totaled $4.91 million for various projects in the Water and Sewer
Treatment Funds.
Additional information on the City’s capital assets can be found under Note 6 in the Notes to the Financial
Statements.
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City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 19 -
Long-Term Liabilities
As of June 30, 2020, the City had $111.51 million in long-term debt outstanding, a decrease of $4.93 million
from the prior year, attributable to the City’s annual debt service payments.
2020 2019 2020 2019 2020 2019
Notes payable 24,666,171$ 26,649,629$ -$ 300,000$ 24,666,171$ 26,949,629$
Bonds payable - - 83,813,621 85,482,663 83,813,621 85,482,663
Lease revenue bonds 2,751,781 3,598,360 - - 2,751,781 3,598,360
California Infrastructure and
Economic Development Bank 274,558 406,234 - - 274,558 406,234
Total long term debt 27,692,510$ 30,654,223$ 83,813,621$ 85,782,663$ 111,506,131$ 116,436,886$
Activities Activities Total
Governmental Business-Type
Additional information on the City’s long-term liabilities can be found under Note 7 in the Notes to the
Financial Statements.
Economic Factors and Next Year’s Budget and Rates
The pandemic resulting from the novel coronavirus (COVID-19) created an economic shock experienced
around the world. As a result, the City of San Bernardino finds itself in the same challenging economic
environment as other jurisdictions throughout the country. The loss of revenue related to the pandemic has
and will continue to have significant impacts on the City’s ability to maintain existing levels of service to its
residents. In its Summer 2020 Inland Empire Regional Intelligence Report (UCR Report), the UCR Center for
Economic Forecasting and Development detailed the predicted economic fallout of the health mandates and
other guidelines instituted by state and local authorities to respond to the pandemic. The UCR Report states
that the current economic situation is unique because “the economic damage sustained is not the result of
structural imbalances in the economy, as in most other recessions, but the result of mandates…The length of
time before health mandates are fully lifted, and the consumers’ confidence to resume their normal activities,
will be key in determining the speed of the economic recovery.”
As a result of the shutdowns mandated to slow the spread of the virus, the City’s employment declined and the
unemployment rate skyrocketed from 4.10% at the end of 2019 to 16.4% in June 2020. As of September 2020,
the City’s unemployment rate of 13.8% is higher than both the State level of 11.4% and San Bernardino
County level of 10.8%. The local real estate market has proven to be more resilient to the effects of COVID-
19, as median home prices in San Bernardino increased to $305,000 in 2020 from $290,000 in 2019.
Despite the historic job losses in the early months of the response to the pandemic, the UCR Report posits that
“the economy appears to have bottomed, with the May employment data indicating recovery in some sectors.”
Nevertheless, the UCR Report does acknowledge that “there is a long way to go before March and April job
losses are reversed.” Ultimately, it may take until the second half of 2021 for the labor market to fully recover.
At the time of the budget preparation for the Fiscal Year 2020-21, it was apparent that the financial impacts of
the pandemic would continue past the fiscal year ended June 30, 2020. The Fiscal Year 2020-21 proposed
budget reflected an operating deficit of $10.25 million and reflects the cost of providing services at pre-COVID
levels and does not include any additional services or programs. Over $7.38 million of deficit reduction
strategies were identified, with the remaining $2.87 million expected to be drawn from the City’s reserves to
balance the budget. Subsequent to the adoption of the budget, the City was allocated a total of $5.38 million
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Packet Pg. 234 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2020
- 20 -
from both the California Department of Finance and the County of San Bernardino as part of their use of the
federal funds from the CARES Act. These funds were used to offset the City’s anticipated costs to respond to
the ongoing COVID-19 pandemic and eliminated the need for the City to use reserves in Fiscal Year 2020-21.
Additional details regarding the City’s budget and its overall Fiscal Year 2020-21 Adopted Budget can be found
on the City’s website. Questions or requests for information regarding the Adopted Budget should be directed
to the Finance Department.
Requests for Information
This financial report is designed to provide a general overview of the City of San Bernardino’s finances for all
those with an interest in the government’s finances and to show the City’s accountability for the financial
resources it receives. Questions concerning any of the information provided in this report or requests for
additional financial information should be addressed to the Director of Finance, 290 North “D” Street, San
Bernardino, California 92401.
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BASIC FINANCIAL STATEMENTS
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GOVERNMENT-WIDE FINANCIAL STATEMENTS
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Packet Pg. 239 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Net Position
June 30, 2020
- 21 -
The accompanying notes are an integral part of these financial statements.
Governmental Business-Type
Activities Activities Total
Cash and investments 106,811,575$ 108,239,108$ 215,050,683$
Cash and investments with fiscal agents 56,304 - 56,304
Receivables:
Accounts, Net 6,575,053 11,098,724 17,673,777
Interest 470,276 229,534 699,810
Due from other governments 14,358,984 569,499 14,928,483
Internal balances 1,261,072 (1,261,072) -
Inventory 182,352 1,814,978 1,997,330
Prepaid items 161,073 657,858 818,931
Noncurrent assets:
Restricted cash - 47,097,153 47,097,153
Restricted investments - Consent Decree (Note 17)- 24,636,959 24,636,959
Restricted - other assets - 22,508,151 22,508,151 Property held for resale 64,392,191 - 64,392,191
Investment in joint ventures - 24,122,214 24,122,214
Non-depreciable capital assets 120,564,131 43,884,734 164,448,865
Depreciable capital assets, net 169,058,125 248,102,454 417,160,579
Intangible assets, being amortized, net 346,867 - 346,867
Total assets 484,238,003 531,700,294 1,015,938,297
Pension-related deferred outflows of resources 40,554,393 6,999,758 47,554,151
OEPB-related deferred outflows of resources - 2,962,558 2,962,558
Total deferred outflows of resources 40,554,393 9,962,316 50,516,709
DEFERRED OUTFLOWS OF RESOURCES
ASSETS
Primary Government
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Packet Pg. 240 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Net Position (Continued)
June 30, 2020
- 22 -
The accompanying notes are an integral part of these financial statements.
Governmental Business-Type
Activities Activities Total
Accounts payable and accrued liabilities 6,928,745$ 9,613,319$ 16,542,064$
Payroll and related liabilities 2,682,906 1,579,045 4,261,951
Interest payable 194,100 1,444,089 1,638,189
Retentions payable 495,256 - 495,256
Unearned revenue 8,411,583 - 8,411,583
Deposits payable 380,167 622,907 1,003,074
Noncurrent liabilities:
Due within one year:
Compensated absences 1,800,636 1,361,285 3,161,921
Claims payable 5,107,621 1,778,391 6,886,012
Long-term debt 2,427,968 1,525,000 3,952,968
Due in more than one year:
Deposits payable - 3,006,204 3,006,204
Unearned revenue - Consent Decree (Note 17)- 47,145,110 47,145,110
Due to Successor Agency 2,232,925 - 2,232,925
Aggregate net pension liability 382,853,267 60,531,689 443,384,956
Net OPEB liability - 13,557,801 13,557,801
Landfill closure liability - 5,793,586 5,793,586
Compensated absences 4,201,483 345,297 4,546,780
Claims payable 26,675,990 - 26,675,990
Long-term debt 25,264,542 82,288,621 107,553,163
Total liabilities 469,657,189 230,592,344 700,249,533
Pension-related deferred inflows of resources 5,824,475 1,007,069 6,831,544
OPEB-related deferred inflows of resources - 1,721,362 1,721,362
Total deferred inflows of resources 5,824,475 2,728,431 8,552,906
Net investment in capital assets 282,634,784 255,270,720 537,905,504
Restricted:
Public safety 2,906,357 - 2,906,357
Streets and capital projects 16,494,383 - 16,494,383
Culture and recreation 1,077,658 - 1,077,658
Grants 818,227 - 818,227
Community development 36,330,289 - 36,330,289
Debt service 190,716 - 190,716
Capital projects 41,853,566 - 41,853,566
Parks 1,500,000 - 1,500,000
Total restricted 101,171,196 - 101,171,196
Unrestricted (deficit)(334,495,248) 53,071,115 (281,424,133)
Total net position 49,310,732$ 308,341,835$ 357,652,567$
NET POSITION
DEFERRED INFLOWS OF RESOURCES
LIABILITIES
Primary Government
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Packet Pg. 241 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Activities
For the Fiscal Year Ended June 30, 2020
- 23 -
The accompanying notes are an integral part of these financial statements.
Operating Capital Total
Charges for Grants and Grants and Program
Functions/Programs Expenses Services Contributions Contributions Revenues
Primary government:
Governmental activities:
General government 28,191,734$ 1,121,285$ 2,407,858$ -$ 3,529,143$
Public safety 106,626,978 6,646,933 3,578,912 - 10,225,845
Streets 46,239,864 8,217,713 13,753,377 535,026 22,506,116
Culture and recreation 5,792,349 2,993,167 - - 2,993,167
Community development 7,583,733 4,110,272 3,927,811 - 8,038,083
Community service 4,098,616 29,190 863,996 - 893,186
Interest on long-term debt 1,213,813 - - - -
Total governmental activities 199,747,087 23,118,560 24,531,954 535,026 48,185,540
Business-type activities:
Water 40,581,468 39,937,495 1,991,747 2,002,637 43,931,879
Sewer 27,475,781 29,703,284 - 2,257,330 31,960,614
Sewer Collection 7,650,504 7,656,675 - 344,732 8,001,407
Integrated Waste 1,393,739 555,920 - - 555,920
Total business-type activities 77,101,492 77,853,374 1,991,747 4,604,699 84,449,820
Total primary government 276,848,579$ 100,971,934$ 26,523,701$ 5,139,725$ 132,635,360$
Program Revenues
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Packet Pg. 242 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Activities
For the Fiscal Year Ended June 30, 2020
- 24 -
The accompanying notes are an integral part of these financial statements.
Governmental Business-Type
Functions/Programs Activities Activities Total
Primary government:
Governmental activities:
General government (24,662,591)$ -$ (24,662,591)$
Public safety (96,401,133) - (96,401,133)
Streets (23,733,748) - (23,733,748)
Culture and recreation (2,799,182) - (2,799,182)
Community development 454,350 - 454,350
Community service (3,205,430) - (3,205,430)
Interest on long-term debt (1,213,813) - (1,213,813)
Total governmental activities (151,561,547) - (151,561,547)
Business-type activities:
Water - 3,350,411 3,350,411
Sewer - 4,484,833 4,484,833
Sewer Collection - 350,903 350,903
Integrated Waste - (837,819) (837,819)
Total business-type activities - 7,348,328 7,348,328
Total primary government (151,561,547) 7,348,328 (144,213,219)
General revenues:
Taxes:
Property taxes 18,814,022 - 18,814,022
Sales taxes 48,179,314 - 48,179,314
Franchise taxes 12,684,556 - 12,684,556
Utilities user taxes 22,680,847 - 22,680,847
Transient occupancy taxes 4,525,751 - 4,525,751
Other taxes 7,662,745 - 7,662,745
Total taxes 114,547,235 - 114,547,235
Investment earnings 3,958,589 2,845,596 6,804,185
Gain (loss) on disposal of assets 91,223 (22,091) 69,132
Miscellaneous 4,223,767 1,932,163 6,155,930
Subtotal 8,273,579 4,755,668 13,029,247
Total general revenues 122,820,814 4,755,668 127,576,482
Changes in net position (28,740,733) 12,103,996 (16,636,737)
Net Position - beginning of year 78,051,465 296,237,839 374,289,304
Net Position - end of year 49,310,732$ 308,341,835$ 357,652,567$
Primary Government
and Changes in Net Position
Net (Expense) Revenue
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Packet Pg. 244 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
GOVERNMENTAL FUND FINANCIAL STATEMENTS
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Packet Pg. 245 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Balance Sheet
Governmental Funds
June 30, 2020
- 25 -
The accompanying notes are an integral part of these financial statements.
Federal and Other Total
General State Grants Governmental Governmental
Fund Fund Funds Funds
Cash and investments 32,355,583$ 2,570,605$ 64,950,985$ 99,877,173$
Receivables:
Accounts, Net 6,260,416 107 138,892 6,399,415
Interest 249,150 8,503 198,044 455,697
Due from other governments 9,265,628 2,937,971 2,155,385 14,358,984
Prepaid items 110,989 - - 110,989
Due from other funds 2,116,072 - - 2,116,072
Property held for resale 32,162,065 16,110,586 16,119,540 64,392,191
Restricted cash and investments held by fiscal agents 56,304 - - 56,304
Total assets 82,576,207$ 21,627,772$ 83,562,846$ 187,766,825$
Liabilities:
Accounts payable 2,228,946$ 795,750$ 1,418,327$ 4,443,023$
Accrued liabilities 1,361,613 546,888 - 1,908,501
Payroll and related liabilities 2,493,849 52,532 31,322 2,577,703
Retentions payable 318,121 82,508 94,627 495,256
Deposits payable 345,598 - 34,569 380,167
Unearned revenue 5,875,000 2,536,583 - 8,411,583
Due to Successor Agency 2,232,925 - - 2,232,925
Total liabilities 14,856,052 4,014,261 1,578,845 20,449,158
Fund Balances:
Nonspendable
Prepaid items 110,989 - - 110,989
Property held for resale 32,162,065 - - 32,162,065
Restricted
Housing - 16,795,284 19,535,005 36,330,289
Grants - 818,227 - 818,227
Street improvements - - 13,273,255 13,273,255
Cable TV - - 1,077,658 1,077,658
Law enforcement - - 2,906,357 2,906,357
Transportation - - 3,211,418 3,211,418
Sewer - - 9,710 9,710
Debt service 56,304 - 134,412 190,716
Capital projects - - 41,853,566 41,853,566
Parks 1,500,000 - - 1,500,000
Committed
Animal control 68,387 - - 68,387
Emergency reserve 19,024,050 - - 19,024,050
Economic contingency reserve 12,682,700 - - 12,682,700
Assigned
Budget carryovers and continuing appropriations 1,517,842 - - 1,517,842
Unassigned 597,818 - (17,380) 580,438
Total fund balances 67,720,155 17,613,511 81,984,001 167,317,667
Total liabilities and fund balances 82,576,207$ 21,627,772$ 83,562,846$ 187,766,825$
LIABILITIES AND FUND BALANCES
ASSETS
Major Funds
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Packet Pg. 246 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Reconciliation of the Governmental Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2020
- 26 -
The accompanying notes are an integral part of these financial statements.
Total Fund Balances - Total Governmental Funds 167,317,667$
Amounts reported for governmental activities in the Statement of Net Position were different because:
Capital assets used in governmental activities were not financial resources and therefore were not reported in
governmental funds.
Government-Wide Financial Statements 289,969,123
Less: Internal Service Funds' capital assets (2,908,797)
Total capital assets adjustment 287,060,326
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. (194,100)
Long-term liabilities are not due and payable in the current period and therefore are not reported in the
governmental funds.
Amount reported in Government-Wide Statement of Net Position:
Compensated absences - due within one year (1,800,636)
Compensated absences - due in more than one year (4,201,483)
Claims payable - due within one year (5,107,621)
Claims payable - due in more than one year (26,675,990)
Long-term debt - due within one year (2,427,968)
Long-term debt - due in more than one year (25,264,542)
Total reported in Government-Wide Statement of Net Position (65,478,240)
Less: amount reported in Internal Service Funds
Compensated absences - due within one year 69,788
Compensated absences - due in more than one year 162,839
Claims payable - due within one year 5,107,621
Claims payable - due in more than one year 26,675,990
Total reported in Internal Service Funds 32,016,238
Net long-term liabilities (33,462,002)
Aggregate net pension liability is not due and payable in the current period and therefore is not reported in
the governmental funds. This amount does not include the aggregate net pension liability in the Internal
Service Funds in the amount of $14,775,112.(368,078,155)
Actuarially determined pension deferred outflows of resources are reported in the government-wide
statements but are not reported in the governmental funds. This amount does not include the pension
deferred outflows in the Internal Service Funds in the amount of $1,645,115.38,909,278
Actuarially determined pension deferred inflows of resources are reported in the government-wide
statements but are not reported in the governmental funds. This amount does not include the pension
deferred inflows in the Internal Service Funds in the amount of $245,815.(5,578,660)
Internal service funds were used by management to charge the costs of certain activities to individual funds.
The assets and liabilities of the internal service funds were included in governmental activities in the
Government-Wide Statement of Net Position.(36,663,622)
Net Position of Governmental Activities 49,310,732$
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Packet Pg. 247 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
For the Fiscal Year Ended June 30, 2020
- 27 -
The accompanying notes are an integral part of these financial statements.
Federal and Other Total
General State Grants Governmental Governmental
Fund Fund Funds Funds
REVENUES:
Taxes 106,666,910$ -$ 5,417,910$ 112,084,820$
Licenses and permits 11,864,775 - 1,345,900 13,210,675
Impact fees - - 4,188,573 4,188,573
Fines and forfeitures 1,593,101 - 1,018,739 2,611,840
Use of money and property 1,312,396 86,303 1,804,006 3,202,705
Lease revenue 1,193,281 - - 1,193,281
Intergovernmental 1,294,520 9,303,164 10,977,743 21,575,427
Charges for services 5,751,781 - 1,705,791 7,457,572
Other revenues 4,714,118 18,958 112,741 4,845,817
Total revenues 134,390,882 9,408,425 26,571,403 170,370,710
EXPENDITURES:
Current:
General government 23,828,472 505,010 149,453 24,482,935
Public safety 79,671,669 2,772,519 925,717 83,369,905
Streets 14,915,556 746,343 22,737,168 38,399,067
Culture and recreation 3,225,521 1,452,776 522,314 5,200,611
Community development 4,023,568 2,787,596 191,197 7,002,361
Community service 2,735,040 864,812 115,047 3,714,899
Debt service:
Principal 1,840,830 494,000 - 2,334,830
Interest and fiscal charges 943,757 257,193 - 1,200,950
Total expenditures 131,184,413 9,880,249 24,640,896 165,705,558
REVENUES OVER
(UNDER) EXPENDITURES 3,206,469 (471,824) 1,930,507 4,665,152
OTHER FINANCING SOURCES (USES):
Proceeds from sale of capital assets 92,029 - - 92,029
Transfers in - - 1,029,316 1,029,316
Transfers out (118,755) - (910,561) (1,029,316)
Total other financing sources (uses)(26,726) - 118,755 92,029
CHANGES IN FUND BALANCES 3,179,743 (471,824) 2,049,262 4,757,181
FUND BALANCES:
Beginning of year 64,540,412 18,085,335 79,934,739 162,560,486
End of year 67,720,155$ 17,613,511$ 81,984,001$ 167,317,667$
Major Funds
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Packet Pg. 248 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Reconciliation of the Governmental Statement of Revenues, Expenditures, and Changes in
Fund Balances to the Government-Wide Statement of Activities and Changes in Net Position
For the Fiscal Year Ended June 30, 2020
- 28 -
The accompanying notes are an integral part of these financial statements.
Net Change in Fund Balances - Total Governmental Funds 4,757,181$
Amounts reported for governmental activities in the Statement of Activities were different because:
Governmental funds reported capital asset acquisitions as expenditures. However, in the Government-
Wide Statement of Activities and Changes in Net Position, 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.This amount did not include acquisitions for Internal Service Funds in the amount of
$2,237,252.7,860,472
Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities
and Changes in Net Position, but they did not require the use of current financial resources. Therefore,
depreciation expense was not reported as expenditures in the Governmental Funds. This amount did not
include the depreciation or amortization expense for Internal Service Funds in the amounts of $99,182
and $594,633, respectively. (15,745,472)
The net effect of various miscellaneous transactions involving capital assets (i.e. sales, trade-ins, and
donations) decreased Net Position. (806)
Repayment of long-term liabilities was an expenditures in governmental funds, but the repayment
reduced long-term liabilities in the Government-Wide Statement of Net Position. This amount did not
include principal payments in the internal service fund of $626,883.
Principal payment of long-term debt 2,334,830
Some 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. This amount did not include the
changes in compensated absences for Internal Service Funds in the amount of $13,559.
Changes in compensated absences (770,785)
Changes in net pension liability reported in the Statement of Activities does not require the use of current
financial resources and, therefore, is not reported as an expenditure in governmental funds. (23,634,063)
The net effect of various miscellaneous transactions involving pension plans (i.e. deferred
inflow/outflow amortization, contributions after measurement date) increased Net Position. (4,922,554)
Interest expense on long-term debt was reported in the Government-Wide Statement of Activities and
Changes in Net Position, but it did not require the use of current financial resources. This amount
represented the change in accrued interest from prior year. 28,219
Internal service funds were used by management to charge the costs of certain activities to individual
funds. The net revenue of internal service funds was reported with governmental activities. 1,352,245
Change in Net Position of Governmental Activities (28,740,733)$
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PROPRIETARY FUND FINANCIAL STATEMENTS
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Packet Pg. 251 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Net Position
Proprietary Funds
June 30, 2020
- 29 -
The accompanying notes are an integral part of these financial statements.
Sewer
Water Sewer Collection
ASSETS
Current assets:
Cash and cash equivalents 34,331,900$ 46,042,899$ 20,616,598$
Accounts receivable, net 5,916,924 4,185,796 870,941
Interest receivable 41,888 118,394 47,914
Due from other governments 20,044 529,706 -
Due from other funds - - -
Inventories 1,814,978 - -
Current portion of prepaid items 87,023 538,195 32,640
Total current assets 42,212,757 51,414,990 21,568,093
Noncurrent assets:
Restricted assets:
Cash and cash equivalents - capital-related fees 16,227,937 30,869,216 -
Investments - Consent Decree 24,636,959 - -
Interest receivable - Consent Decree 68,211 - -
Prepaid insurance - Consent Decree 22,439,940 - -
Advances to other fund - - -
Investments in joint ventures - 24,122,214 -
Non-depreciable capital assets 16,538,334 25,670,836 1,675,564
Depreciable capital assets, net 187,260,321 43,145,972 17,696,161
Total capital assets, net 203,798,655 68,816,808 19,371,725
Total noncurrent assets 267,171,702 123,808,238 19,371,725
Total assets 309,384,459 175,223,228 40,939,818
DEFERRED OUTFLOWS OF RESOURCES
Pension-related deferred outflows of resources 3,518,079 2,589,210 892,469
OPEB-related deferred outflows of resources 1,510,905 1,096,146 355,507
Total deferred outflows of resources 5,028,984 3,685,356 1,247,976
Major Enterprise Funds
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Packet Pg. 252 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Net Position (Continued)
Proprietary Funds
June 30, 2020
- 30 -
The accompanying notes are an integral part of these financial statements.
Governmental
Activities
Integrated Internal
Waste Total Service Funds
ASSETS
Current assets:
Cash and cash equivalents 7,247,711$ 108,239,108$ 6,934,402$
Accounts receivable, net 125,063 11,098,724 175,638
Interest receivable 21,338 229,534 14,579
Due from other governments 19,749 569,499 -
Due from other funds - - 2,826,926
Inventories - 1,814,978 182,352
Current portion of prepaid items - 657,858 50,084
Total current assets 7,413,861 122,609,701 10,183,981
Noncurrent assets:
Restricted assets:
Cash and cash equivalents - capital-related fees - 47,097,153 -
Investments - Consent Decree - 24,636,959 -
Interest receivable - Consent Decree - 68,211 -
Prepaid insurance - Consent Decree - 22,439,940 -
Advances to other fund 855,000 855,000 -
Investments in joint ventures - 24,122,214 -
Non-depreciable capital assets - 43,884,734 2,226,381
Depreciable capital assets, net - 248,102,454 682,416
Total capital assets, net - 291,987,188 2,908,797
Total noncurrent assets 855,000 411,206,665 2,908,797
Total assets 8,268,861 533,816,366 13,092,778
DEFERRED OUTFLOWS OF RESOURCES
Pension-related deferred outflows of resources - 6,999,758 1,645,115
OPEB-related deferred outflows of resources - 2,962,558 -
Total deferred outflows of resources - 9,962,316 1,645,115
Non-Major
Enterprise
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Packet Pg. 253 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Net Position (Continued)
Proprietary Funds
June 30, 2020
- 31 -
The accompanying notes are an integral part of these financial statements.
Sewer
Water Sewer Collection
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 2,528,731$ 5,918,963$ 618,096$
Payroll and related liabilities 942,184 468,938 160,267
Due to other funds 1,111,647 - 1,004,425
Interest payable 894,704 549,385 -
Deposits payable 622,907 - -
Compensated absences 949,354 386,167 23,376
Claims payable 1,153,028 540,926 84,437
Current portion of long term debt 860,000 665,000 -
Total current liabilities 9,062,555 8,529,379 1,890,601
Noncurrent liabilities:
Deposits payable 3,006,204 - -
Advances from other fund - - -
Unearned revenue - Consent Decree 47,145,110 - -
Aggregate net pension liability 30,423,227 22,390,672 7,717,790
Net OPEB liability 6,914,632 5,016,272 1,626,897
Landfill closure liability - - -
Compensated absences 237,339 96,542 5,844
Claims payable - - -
Long term debt 50,174,471 32,114,150 -
Total noncurrent liabilities 137,900,983 59,617,636 9,350,531
Total liabilities 146,963,538 68,147,015 11,241,132
DEFERRED INFLOWS OF RESOURCES
Pension-related deferred inflows of resources 506,153 372,515 128,401
OPEB-related deferred inflows of resources 877,895 636,904 206,563
Total deferred inflows of resources 1,384,048 1,009,419 334,964
Net Position (Deficit):
Net investment in capital assets 168,992,121 66,906,874 19,371,725
Unrestricted (deficit)(2,926,264) 42,845,276 11,239,973
Total net position (deficit)166,065,857$ 109,752,150$ 30,611,698$
Major Enterprise Funds
14.a
Packet Pg. 254 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Net Position (Continued)
Proprietary Funds
June 30, 2020
- 32 -
The accompanying notes are an integral part of these financial statements.
Governmental
Activities
Integrated Internal
Waste Total Service Funds
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 547,529$ 9,613,319$ 577,221$
Payroll and related liabilities 7,656 1,579,045 105,203
Due to other funds - 2,116,072 2,826,926
Interest payable - 1,444,089 -
Deposits payable - 622,907 -
Compensated absences 2,388 1,361,285 69,788
Claims payable - 1,778,391 5,107,621
Current portion of long term debt - 1,525,000 -
Total current liabilities 557,573 20,040,108 8,686,759
Noncurrent liabilities:
Deposits payable - 3,006,204 -
Advances from other fund - - 855,000
Unearned revenue - Consent Decree - 47,145,110 -
Aggregate net pension liability - 60,531,689 14,775,112
Net OPEB liability - 13,557,801 -
Landfill closure liability 5,793,586 5,793,586 -
Compensated absences 5,572 345,297 162,839
Claims payable - - 26,675,990
Long term debt - 82,288,621 -
Total noncurrent liabilities 5,799,158 212,668,308 42,468,941
Total liabilities 6,356,731 232,708,416 51,155,700
DEFERRED INFLOWS OF RESOURCES
Pension-related deferred inflows of resources - 1,007,069 245,815
OPEB-related deferred inflows of resources - 1,721,362 -
Total deferred inflows of resources - 2,728,431 245,815
Net Position (Deficit):
Net investment in capital assets - 255,270,720 2,908,797
Unrestricted (deficit)1,912,130 53,071,115 (39,572,419)
Total net position (deficit)1,912,130$ 308,341,835$ (36,663,622)$
Non-Major
Enterprise Fund
14.a
Packet Pg. 255 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenses, and Changes in Net Position
Proprietary Funds
For the Fiscal Year Ended June 30, 2020
- 33 -
The accompanying notes are an integral part of these financial statements.
Sewer
Water Sewer Collection
OPERATING REVENUES:
Charges for services 39,937,495$ 29,703,284$ 7,656,675$
Other operating revenues 329,881 693,808 9,634
Total operating revenues 40,267,376 30,397,092 7,666,309
OPERATING EXPENSES:
Cost of sales and services - - -
Administration and customer service 6,097,981 3,795,091 1,705,699
Utility administration 2,425,676 348,819 192,763
Plant operations 7,708,374 9,797,665 483,316
Maintenance 2,528,441 3,508,534 -
Environmental control - 672,836 -
Distribution 4,764,259 - -
Engineering and water quality control 2,641,641 369,422 4,124,631
General, administration and overhead 4,895,095 1,559,065 -
Claims expense - - -
Amortization - - -
Depreciation 7,564,684 4,596,979 1,144,095
Total operating expenses 38,626,151 24,648,411 7,650,504
OPERATING INCOME (LOSS)1,641,225 5,748,681 15,805
NONOPERATING REVENUES (EXPENSES):
Investment income 747,477 1,322,367 626,761
Rental income 245,784 - -
Noncapital grants 1,991,747 - -
Interest expense and fiscal charges (1,955,317) (1,313,151) -
Loss on joint venture - RIX - (1,514,219) -
Miscellaneous income - - -
Gain (loss) on disposal of assets (25,094) - 3,003
Other 651,031 (32,176) -
Total nonoperating revenues (expenses)1,655,628 (1,537,179) 629,764
INCOME (LOSS) BEFORE CAPITAL CONTRIBUTIONS 3,296,853 4,211,502 645,569
CAPITAL CONTRIBUTIONS
Acquisition fees 908,685 - -
Capital contributions 429,226 772,857 -
Capacity fees 664,726 1,484,473 344,732
Total contributions 2,002,637 2,257,330 344,732
CHANGES IN NET POSITION 5,299,490 6,468,832 990,301
NET POSITION:
Beginning of year 160,766,367 103,283,318 29,621,397
End of year 166,065,857$ 109,752,150$ 30,611,698$
Major Enterprise Funds
14.a
Packet Pg. 256 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenses, and Changes in Net Position (Continued)
Proprietary Funds
For the Fiscal Year Ended June 30, 2020
- 34 -
The accompanying notes are an integral part of these financial statements.
Governmental
Activities
Integrated Internal
Waste Total Service Funds
OPERATING REVENUES:
Charges for services 555,920$ 77,853,374$ 20,430,645$
Other operating revenues - 1,033,323 179,314
Total operating revenues 555,920 78,886,697 20,609,959
OPERATING EXPENSES:
Cost of sales and services 1,393,739 1,393,739 11,382,485
Administration and customer service - 11,598,771 -
Utility administration - 2,967,258 -
Plant operations - 17,989,355 -
Maintenance - 6,036,975 -
Environmental control - 672,836 -
Distribution - 4,764,259 -
Engineering and water quality control - 7,135,694 -
General, administration and overhead - 6,454,160 -
Claims expense - - 7,684,753
Amortization - - 594,633
Depreciation - 13,305,758 99,182
Total operating expenses 1,393,739 72,318,805 19,761,053
OPERATING INCOME (LOSS)(837,819) 6,567,892 848,906
NONOPERATING REVENUES (EXPENSES):
Investment income 148,991 2,845,596 108,698
Rental income - 245,784 -
Noncapital grants - 1,991,747 -
Interest expense and fiscal charges - (3,268,468) (41,082)
Loss on joint venture - RIX - (1,514,219) -
Miscellaneous income 34,201 34,201 435,723
Gain (loss) on disposal of assets - (22,091) -
Other - 618,855 -
Total nonoperating revenues (expenses)183,192 931,405 503,339
INCOME (LOSS) BEFORE CAPITAL CONTRIBUTIONS (654,627) 7,499,297 1,352,245
CAPITAL CONTRIBUTIONS
Acquisition fees - 908,685 -
Capital contributions - 1,202,083 -
Capacity fees - 2,493,931 -
Total contributions - 4,604,699 -
CHANGES IN NET POSITION (654,627) 12,103,996 1,352,245
NET POSITION:
Beginning of year 2,566,757 296,237,839 (38,015,867)
End of year 1,912,130$ 308,341,835$ (36,663,622)$
Non-Major
Enterprise Fund
14.a
Packet Pg. 257 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2020
- 35 -
The accompanying notes are an integral part of these financial statements.
Sewer
Water Sewer Collection
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash received from customers 39,831,893$ 29,604,628$ 7,642,900$
Cash received from user departments - - -
Nonoperating miscellaneous revenues (expenses) 651,031 (32,176) -
Cash payments to suppliers for goods and services (19,356,640) (9,364,646) (7,355,094)
Cash payments to employees for services (11,383,066) (5,402,899) (2,066,480)
Cash payments for claims and insurance - - -
Cash paid to RIX joint venture for operations - (206,181) -
Cash inflows (outflows) from other activities - - -
Net cash provided by (used in) operating activities 9,743,218 14,598,726 (1,778,674)
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:
Acquisition of capital assets (9,427,069) (7,939,537) (1,245,890)
Capital fees received 1,573,411 1,484,473 344,732
Proceeds from disposal of assets 2,456 - 3,003
Rental income 245,784 - -
Principal paid on capital-related debt (830,000) (935,000) -
Interest paid on capital-related debt (2,166,787) (1,341,322) -
Net cash (used in) capital and related
financing activities (10,602,205) (8,731,386) (898,155)
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Interfund (lending) borrowing - - -
Consent Decree insurance drawdowns 3,259,020 - -
Net cash provided by (used in) noncapital financing activities 3,259,020 - -
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment income 808,176 1,348,025 629,947
Net cash provided (used) by investing activities 808,176 1,348,025 629,947
Net change in cash and cash equivalents 3,208,209 7,215,365 (2,046,882)
CASH AND CASH EQUIVALENTS:
Beginning of year 41,910,549 50,439,826 11,899,407
End of year 45,118,758$ 57,655,191$ 9,852,525$
RECONCILIATION TO STATEMENT OF NET POSITION:
Cash and cash equivalents 34,331,900$ 46,042,899$ 20,616,598$
Restricted cash and cash equivalents 16,227,937 30,869,216 -
Less those not meeting the definition of a cash equivalent (Note 1) (5,441,079) (19,256,924) (10,764,073)
Total cash and cash equivalents 45,118,758$ 57,655,191$ 9,852,525$
Major Enterprise Funds
14.a
Packet Pg. 258 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Cash Flows (Continued)
Proprietary Funds
For the Fiscal Year Ended June 30, 2020
- 36 -
The accompanying notes are an integral part of these financial statements.
Governmental
Activities
Integrated Internal
Waste Total Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash received from customers 555,920$ 77,635,341$ -$
Cash received from user departments - - 20,495,000
Nonoperating miscellaneous revenues (expenses) 34,201 653,056 435,723
Cash payments to suppliers for goods and services (1,242,624) (37,319,004) (7,995,587)
Cash payments to employees for services - (18,852,445) (4,175,598)
Cash payments for claims and insurance - - (4,231,878)
Cash paid to RIX joint venture for operations - (206,181) -
Cash inflows (outflows) from other activities (19,749) (19,749) 179,314
Net cash provided by (used in) operating activities (672,252) 21,891,018 4,706,974
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:
Acquisition of capital assets - (18,612,496) (2,237,252)
Capital fees received - 3,402,616 -
Proceeds from disposal of assets - 5,459 -
Rental income - 245,784 -
Principal paid on capital-related debt - (1,765,000) (626,883)
Interest paid on capital-related debt - (3,508,109) (6,882)
Net cash (used in) capital and related
financing activities - (20,231,746) (2,871,017)
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Interfund (lending) borrowing 855,000 855,000 (889,200)
Consent Decree insurance drawdowns - 3,259,020 -
Net cash provided by (used in) noncapital financing activities 855,000 4,114,020 (889,200)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment income 127,653 2,913,801 94,119
Net cash provided (used) by investing activities 127,653 2,913,801 94,119
Net change in cash and cash equivalents 310,401 8,687,093 1,040,876
CASH AND CASH EQUIVALENTS:
Beginning of year 6,937,310 111,187,092 5,893,526
End of year 7,247,711$ 119,874,185$ 6,934,402$
RECONCILIATION TO STATEMENT OF NET POSITION:
Cash and cash equivalents 7,247,711$ 108,239,108$ 6,934,402$
Restricted cash and cash equivalents - 47,097,153 -
Less those not meeting the definition of a cash equivalent (Note 1) - (35,462,076) -
Total cash and cash equivalents 7,247,711$ 119,874,185$ 6,934,402$
Non-Major
Enterprise Fund
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Packet Pg. 259 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Cash Flows (Continued)
Proprietary Funds
For the Fiscal Year Ended June 30, 2020
- 37 -
The accompanying notes are an integral part of these financial statements.
Sewer
Water Sewer Collection
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH
PROVIDED BY (USED IN) OPERATING ACTIVITIES:
Operating income (loss) 1,641,225$ 5,748,681$ 15,805$
Nonoperating miscellaneous revenues (expenses) 651,031 (32,176) -
Adjustments to reconcile operating income (loss) to net cash
provided by (used in) operating activities:
Depreciation and amortization 7,564,684 4,596,979 1,144,095
Changes in operating assets and liabilities:
Accounts receivable, net (532,228) (621,558) (23,409)
Due from other governments (7,422) (170,906) -
Inventories 69,587 - -
Prepaid items 586,065 80,517 1,777
Due from other funds - - -
RIX Joint Venture - (206,181) -
Pension-related deferred outflows of resources (719,575) (480,722) (162,944)
OPEB-related deferred outflows of resources 360,949 (152,010) (113,580)
Accounts payable and accrued liabilities (202,843) 5,028,529 (1,406,410)
Payroll and related liabilities 197,148 (46,364) (13,004)
Due to other funds (1,436,344) - (1,286,730)
Deposits payable 104,167 - -
Landfill closure liability - - -
Aggregate net pension liability 2,194,320 1,122,054 358,969
Net OPEB liability (274,312) (303,319) (242,149)
Compensated absences 194,470 119,120 8,309
Claims payable (730,524) (125,234) (55,783)
Pension-related deferred inflows of resources 119,432 81,147 27,589
OPEB-related deferred inflows of resources (36,612) (39,831) (31,209)
Total adjustments 7,450,962 8,882,221 (1,794,479)
Net cash provided by (used in) operating activities 9,743,218$ 14,598,726$ (1,778,674)$
NON-CASH FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Capital contributions 429,226$ 772,857$ -$
Non-cash from capital and related financing activities 429,226$ 772,857$ -$
Major Enterprise Funds
14.a
Packet Pg. 260 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Cash Flows (Continued)
Proprietary Funds
For the Fiscal Year Ended June 30, 2020
- 38 -
The accompanying notes are an integral part of these financial statements.
Activities
Integrated Internal
Waste Total Service Funds
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH
PROVIDED BY (USED IN) OPERATING ACTIVITIES:
Operating income (loss) (837,819)$ 6,567,892$ 848,906$
Nonoperating miscellaneous revenues (expenses) 34,201 653,056 435,723
Adjustments to reconcile operating income (loss) to net cash
provided by (used in) operating activities:
Depreciation and amortization - 13,305,758 693,815
Changes in operating assets and liabilities:
Accounts receivable, net - (1,177,195) 416,688
Due from other governments (19,749) (198,077) -
Inventories - 69,587 7,638
Prepaid items - 668,359 (47,600)
Due from other funds - - (650,250)
RIX Joint Venture - (206,181) -
Pension-related deferred outflows of resources - (1,363,241) (352,816)
OPEB-related deferred outflows of resources - 95,359 -
Accounts payable and accrued liabilities 503,618 3,922,894 (1,167,613)
Payroll and related liabilities (187) 137,593 (30,730)
Due to other funds - (2,723,074) 297,917
Deposits payable - 104,167 -
Landfill closure liability (356,550) (356,550) -
Aggregate net pension liability - 3,675,343 735,384
Net OPEB liability - (819,780) -
Compensated absences 4,234 326,133 13,559
Claims payable - (911,541) 3,452,875
Pension-related deferred inflows of resources - 228,168 53,478
OPEB-related deferred inflows of resources - (107,652) -
Total adjustments 131,366 14,670,070 3,422,345
Net cash provided by (used in) operating activities (672,252)$ 21,891,018$ 4,706,974$
NON-CASH FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Capital contributions -$ 1,202,083$ -$
Non-cash from capital and related financing activities -$ 1,202,083$ -$
Enterprise Fund
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Packet Pg. 261 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
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Packet Pg. 262 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
FIDUCIARY FUND FINANCIAL STATEMENTS
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Packet Pg. 263 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2020
- 39 -
The accompanying notes are an integral part of these financial statements.
Successor Agency
To the Economic
Development
Agency
of San Bernardino
Agency Private-purpose
Funds Trust Fund
ASSETS
Cash and investments 8,148,028$ 15,621,079$
Cash and investments with fiscal agents - 18,470,150
Receivables:
Accounts 42,250 150,606
Interest - 21,768
Notes - -
Due from other governments - -
Due from City - 2,232,925
Prepaids - 463,912
Property held for resale - 9,177,803
Total assets 8,190,278$ 46,138,243
DEFERRED OUTFLOWS OF RESOURCES
Pension-related deferred outflows of resources 1,051,888
Deferred loss on refunding of bonds 1,260,446
Total deferred outflows of resources 2,312,334
LIABILITIES
Accounts payable 276,866$ 59,123
Accrued liabilities - 5,585
Retentions payable - 146,606
Deposits payable 7,765,779 4,532
Interest payable - 706,313
Due to bondholders 147,633 -
Compensated absences - 115,525
Aggregate net pension liability - 6,660,395
Long-term debt - 65,746,170
Total liabilities 8,190,278$ 73,444,249
DEFERRED INFLOWS OF RESOURCES
Pension-related deferred inflows of resources 613,621
Total deferred inflows of resources 613,621
NET POSITION (DEFICIT)
Held in trust (25,607,293)
Total net position (deficit)(25,607,293)$
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Packet Pg. 264 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Fiscal Year Ended June 30, 2020
- 40 -
The accompanying notes are an integral part of these financial statements.
Successor Agency
to the Economic
Development
Agency
of San Bernardino
Private-purpose
Trust Fund
ADDITIONS:
Property taxes 15,694,431$
Investment income 408,246
Lease revenue 10,002
Other revenues 184,594
Total additions 16,297,273
DEDUCTIONS:
Redevelopment 1,771,328
Debt service - interest and fiscal charges 3,686,147
Loss on disposition of capital assets 128,680
Total deductions 5,586,155
Changes in Net Position 10,711,118
NET POSITION (DEFICIT):
Beginning of period (36,318,411)
End of period (25,607,293)$
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Packet Pg. 266 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
NOTES TO THE BASIC FINANCIAL STATEMENTS
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Packet Pg. 267 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Index of Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
NOTE DESCRIPTION PAGE
1 Summary of Significant Accounting Policies 41
2 Cash and Investments 54
3 Notes Receivable 59
4 Interfund Receivables, Payables, and Transfers 60
5 Property Held for Resale 61
6 Capital Assets 61
7 Long-Term Liabilities 63
8 Compensated Absences 81
9 Claims and Judgments Payable 82
10 Pension Plans 83
11 Other Postemployment Benefits 99
12 Other Required Disclosures 105
13 Fund Balance Classification 106
14 Net Investments in Capital Assets 107
15 Landfill Closure Liability 107
16 Successor Agency Trust for Assets of Former Redevelopment Agency 107
17 Consent Decree 108
18 Jointly Governed Organizations and Joint Ventures 109
19 Commitments and Contingencies 111
20 Subsequent Events 112
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Packet Pg. 268 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 41 -
Note 1 – Summary of Significant Accounting Policies
The basic financial statements of the City of San Bernardino, California (City) have been prepared in conformity
with Generally Accepted Accounting Principles of the United States of America (U.S. 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 standards in the United States.
The more significant of the City’s accounting policies are described below.
A. Financial Reporting Entity
The City was incorporated on April 13, 1854, as a Charter City. The City operates under a Council-Manager
form of government and provides the following services: public safety (police), highways and streets, health
and social services, culture and recreation, public improvements, community development (planning,
building and zoning), public utilities (water and sewage), and general administrative services. In addition, the
City operates the San Bernardino Municipal Water Department (including Water, Sewer, and Sewer
Collection Enterprise Funds).
Component Units
The financial statements present the City and its component units, entities for which the City is financially
accountable. Component units are entities for which the City is considered to be financially accountable, in
accordance with generally accepted accounting principles. 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 (1) it is able to impose its will on that organization, or (2) there is a potential for the organization to
provide specific financial benefits to or impose specific financial burdens on the City. The City is also
considered to be financially accountable if an organization is fiscally dependent (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. Blended component units, although legally separate entities, are, in substance,
part of the City’s operations, and data from these units are combined with data of the primary government.
Discretely presented component units, on the other hand, are reported in a separate column in the
combined financial statements to emphasize that they are legally separate from the government. Based on
the criteria above, the City has three blended component units. The City has no component units that meet
the criteria for discrete presentation. The three component units are described as follows:
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Packet Pg. 269 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 42 -
Note 1 – Summary of Significant Accounting Policies (Continued)
A. Financial Reporting Entity (Continued)
Blended Component Units
San Bernardino Municipal Water Department (SBMWD)
The San Bernardino Municipal Water Department and the Board of Water Commissioners (“Board”) were
established on May 8th, 1905 by the Mayor and Common Council of San Bernardino in accordance with the
provisions specified in the City charter. The board is appointed by the Mayor and approved by City Council,
has Charter defined powers, with full authority for administration of the water utility and delegated authority
for the sewer treatment utility. The Board assembled for the first time on May 16th, 1905 to meet the water
supply needs of the community by providing trusted, quality service to our customers. This service has
grown through the years to include: water supply, water reclamation, geothermal heating supply, sewer
collection and administrative support for our growing citizens. On April 1, 2017 the City transferred
operational management and the related assets of the sewer collection system to SBMWD. Separately issued
financial reports are available for SBMWD. These reports may be obtained by contacting SBMWD, 1350
South E Street, San Bernardino, CA 92408.
Affordable Housing Solutions of San Bernardino, Inc. (AHS)
On December 16, 2009, the Economic Development Agency (EDA) acquired the Global Mobile Home
Park Corporation, a not-for-profit corporation (501(c)(3)), from the Redevelopment Agency of the City of
Pomona for the redevelopment purposes of the EDA as authorized by Resolution 2009-16 of the
Community Development Commission of the City of San Bernardino on May 4, 2009, and approved on
May 5, 2009. The Mayor and Common Council of the City of San Bernardino serve ex officio as the
chairperson and members of the Community Development Commission of the City of San Bernardino,
respectively. On September 23, 2009, the Corporation amended its Articles of Incorporation to rename the
Corporation the “Affordable Housing Solutions of San Bernardino Inc.” (AHS), which was endorsed and
filed in the office of the Secretary of State of the State of California on October 9, 2009. AHS is not
currently active and has no assets.
San Bernardino Joint Powers Financing Authority (Authority)
The San Bernardino Joint Powers Financing Authority (Authority) was established pursuant to a Joint
Exercise of Powers Agreement dated August 21, 1989, by and between the City and the EDA. The EDA
was dissolved during fiscal year 2012 and the Successor Agency to the San Bernardino EDA is now a
member of the JPFA along with the City. The Authority was created for the purpose of providing financing
for redevelopment activities for the City, the EDA, or other local agencies in the State of California, the
acquisition, construction or installation by the Authority of public capital improvements and/or the
purchase by the Authority of public obligations within the meaning of the Marks-Roos Act. The Authority
is authorized pursuant to the Marks-Roos Act to borrow money for the purpose of financing the acquisition
of bonds, notes and other obligations of, or for the purpose of making loans to, the City, the EDA, or such
other local agencies to provide financing for redevelopment activities of the City or the EDA. The
Authority is governed by a board composed of the City's elected officials. There are no separate financial
statements issued for the Authority.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 43 -
Note 1 – Summary of Significant Accounting Policies (Continued)
B. Government-Wide and Fund Financial Statements
The government-wide financial statements, consisting of the Statement of Net Position and the Statement
of Activities, report information on all of the nonfiduciary activities of the City and its component units.
Interfund activity has been removed from these statements except for utility charges, as this would distort
the presentation of function costs and program revenues. 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 Net Position presents financial information on all of the City’s assets, liabilities, and
deferred inflows/outflows of resources, with the difference reported as net position. Over time, increases or
decreases in net position may serve as a useful indicator of whether the financial position of the City is
improving or deteriorating.
The Statement of Activities demonstrates the degree to which the direct expenses of given functions or
segments 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.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds,
even though the latter are excluded from the government-wide financial statements. Major individual
governmental funds and major individual enterprise funds are reported as separate columns in the fund
financial statements.
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation
The accounting and financial reporting treatment is determined by the applicable measurement focus and
basis of accounting. Measurement focus indicates the type of resources being measured such as current
financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for
recognition in the financial statements.
The government-wide, proprietary, and private-purpose trust fund financial statements are reported using
the economic resources measurement focus and the accrual basis of accounting. The agency funds have no measurement
focus but utilize the accrual basis of accounting for reporting assets and liabilities Under the economic resources
measurement focus, all assets (current and long-term), deferred outflows of resources, liabilities (current and
long-term), and deferred inflows of resources are reported. Under the accrual basis of accounting, revenues are
recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of
related cash flows. Property taxes are recognized as revenues in the year for which they are levied on the
property. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed
by the providers have been met.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 44 -
Note 1 – Summary of Significant Accounting Policies (Continued)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
In addition to assets, the statement of net position will generally report a separate section for deferred
outflows of recourses, which represent 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.
In addition to liabilities, the statement of net position will generally report a separate section for deferred
inflows of resources, which represent 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.
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 as
program revenues. Likewise, general revenues include all taxes.
During the course of operations, the government has activity between funds for various purposes. Any
residual balances outstanding at year-end are reported as due from/to other funds and advances to/from
other funds. While these balances are reported in fund financial statements, certain eliminations are made in
the preparation of the government-wide financial statements. Balances between the funds included in
governmental activities (i.e. the governmental and internal service funds) are eliminated so only the net
amount is included as internal balances in the governmental activities column. Balances between the
governmental activities and the business-type activities are presented as internal balances and eliminated in
the total primary government column.
Further, certain activity occurs during the year involving transfers of resources between funds. In fund
financial statements, these amounts are reported at gross amounts as transfers in/out. While reported in
fund financial statements, certain eliminations are made in the preparation of the government-wide financial
statements. Transfers between the funds included in governmental activities are eliminated so only the net
amount is included as transfers in the governmental activities column. Transfers between governmental
activities and the business-type activities are eliminated in the total primary government column.
Governmental fund financial statements are reported using the current financial resources measurement focus and
the modified accrual basis of accounting. Under the current financial resources measurement focus, generally only current
assets and current liabilities are reported in the governmental funds.
Governmental fund operating statements present increases (revenues and other financing sources) and
decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of
accounting, revenues are recognized as soon as they are both measurable and available. Revenues are
considered available when they are collected within the current period or soon enough thereafter to pay
liabilities of 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. Reimbursements under state and federal
grants are accrued if received within 180 days of the end of the fiscal period to enable the matching of
revenue with applicable expenditures. Expenditures generally are recorded when a liability is incurred, under
accrual accounting. However, expenditures for debt service and compensated absences are recorded only
when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds.
Proceeds of general long-term liabilities are reported as other financing sources.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 45 -
Note 1 – Summary of Significant Accounting Policies (Continued)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
Property taxes, special assessments, sales taxes, franchise taxes, transient occupancy taxes, gas taxes, vehicle
license fees, charges for services, amounts due from other governments, and interest associated with the
current fiscal period are all considered to be susceptible to accrual. Other revenue items such as fines and
permits are considered to be measurable and available only when the government receives cash and are
therefore not susceptible to accrual.
The City reports the following major governmental funds:
General Fund – This is the primary operating fund of the City. It accounts for all activities of the
general government, except those required to be accounted for in another fund.
Federal and State Grants Fund – This fund is used to report various grants awarded to the City by
Federal, State, and local governments not otherwise accounted for in the General Fund or Capital
Projects funds. A detailed report by program is available under a separate report meeting the criteria of
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards, for all federal grants received by the City.
The City reports the following major proprietary funds:
Water Fund – This fund is used to account for the provision of water services to the residential,
commercial, and industrial segments of the City. All activities necessary to provide such services are
accounted for in this fund, including, but not limited to, administration, operations, maintenance,
financing and related debt service, and billing and collection.
Sewer Fund – This fund is used to account for the provision of wastewater treatment to residential,
commercial, and industrial segments of the City. All activities necessary to provide such services are
accounted for in this fund, including, but not limited to, administration, operations, maintenance,
financing and related debt service, and billing and collection.
Sewer Collection Fund – This fund is used to account for the provision of wastewater collection to
residential, commercial, and industrial segments of the City. All activities necessary to provide such
services are accounted for in this fund, including, but not limited to, administration, operations,
maintenance, financing and related debt service, and billing and collection.
Additionally, the government reports the following fund types:
Governmental Funds
Special Revenue Funds account for proceeds of specific revenue sources that are legally restricted or
otherwise committed or assigned for specific purposes.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 46 -
Note 1 – Summary of Significant Accounting Policies (Continued)
C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (Continued)
Debt Service Funds account for the accumulation of resources and payment of long-term liabilities of
the City and related entities.
Capital Projects Funds account for financial resources used for the acquisition or construction of major
capital facilities and circulation infrastructure.
Proprietary Funds
Internal Service Funds account for operations that provide services to other departments of the City on
a cost reimbursement basis. These services include workers’ compensation, liability insurance,
replacement and maintenance of the City’s vehicle fleet, and information technology systems.
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 and internal service funds are charges to customers for sales and services.
Operating expenses for enterprise 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.
Fiduciary Funds
The Successor Agency to the Economic Development Agency of San Bernardino Private-Purpose Trust
Fund accounts for the assets and liabilities of the former Economic Development Agency and is
allocated revenue to pay estimated installment payments of enforceable obligations until obligations are
paid in full and assets have been liquidated.
Agency Funds are used to account for money and property held by the City as trustee or custodian. The
City establishes Agency Funds to account for money and property held by the City as trustee or
custodian. Such funds include the Special Deposits Fund and the Cemetery Perpetual Care Fund.
Agency Funds are also used to account for various assessment districts for which the City acts as an
agent for debt service activity, as the City is prohibited from levying additional taxes for these districts.
Such funds include Assessment Districts #977A, #977B, and #1003.
The Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of
results of operations. Fiduciary funds are not reflected in the government-wide financial statements
because the resources of those funds are not available to support the City’s own programs.
D. Cash, Cash Equivalents, and Investments
The City values its cash and investments in accordance with the provisions of Governmental Accounting
Standards Board Statement No. 72 (GASB 72), Fair Value Measurement and Application, which requires
governmental entities to use valuation techniques that are appropriate under the circumstances and for
which sufficient data are available to measure fair value. The techniques should be consistent with one or
more of the following approaches: the market approach, the cost approach, or the income approach.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 47 -
Note 1 – Summary of Significant Accounting Policies (Continued)
D. Cash, Cash Equivalents, and Investments (Continued)
Cash accounts of all funds are pooled for investment purposes to enhance safety and liquidity while
maximizing interest earnings. Investments are stated at fair value except for investments in investment
contracts which are recorded at contract value. Securities traded on a national or international exchange are
valued at the last reported sales price at current exchange rates or fair market value when market quotations
are readily available.
Cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments
with original maturities of three months or less from the date of acquisition. Changes in fair value that occur
during a fiscal year are recognized as investment income reported for that fiscal year, and may result in
negative investment income in the accompanying financial statements. Investment income is allocated to the
various funds based on each fund’s average month-end cash balance and includes interest earnings, changes
in fair value, and any gains or losses realized upon the liquidation, maturity, or sale of investments.
For purposes of the statement of cash flows, amounts reported as cash and cash equivalents, include
amounts on deposit in the City pool and any short-term, highly liquid investments that are both readily
convertible to known amounts of cash or so near their maturity that they present insignificant risk of
changes in value because of changes in interest rates.
E. Restricted Assets
Amounts reported as restricted assets in the enterprise funds have been restricted by bond indentures or are
to be used for specified purposes based on contract provisions, such as bonded debt service.
F. Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of
the fiscal year are referred to as either “due to/from other funds” or “advances to/from other funds” (i.e.
the current portion of interfund loans). Any residual balances outstanding between the governmental
activities and business-type activities are reported in the Governmental-Wide Financial Statements as
“internal balances.”
G. Notes Receivable
Long-term notes receivable consist of loans to developers to assist in the stimulation of affordable housing
projects, rehabilitation loans to low income individuals that need assistance in rehabilitating their homes,
and first time buyers assistance loans. Loan repayment terms range from due at the sale of the property to
60 years. A majority of the loans to the developers will be paid from residual rental receipts earned on the
affordable housing property. Due to the long-term nature and contingent repayment requirements for some
of the loans, an allowance for doubtful accounts has been estimated, however, actual results can differ from
the estimates. In the governmental funds financial statements, disbursements for providing these revolving
loan receivables are recorded as expenditures while the collection of these receivables are recorded as
revenue. Due to the requirement of the granting agency, these receivable collections must be utilized for the
purpose of the grant requirements. For further details, see Note 3 below.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 48 -
Note 1 – Summary of Significant Accounting Policies (Continued)
H. Inventory
Inventories are valued on the average cost method, which approximates a first-in, first-out (FIFO) basis.
Inventory balances represent expendable supplies held for consumption. Inventory is reported under the
consumption method whereby expenditures are reported at the time inventory is used. Inventory is reported
in governmental funds at cost and is offset with nonspendable fund balance to show that inventories do not
constitute available spendable resources.
I. Prepaid Items
Certain payments to vendors for costs applicable to future accounting periods are recorded as prepaid items
in both government-wide and fund financial statements using the consumption method. Prepaid items are
reported as a nonspendable component of fund balance to indicate that they are not spendable for
appropriation and are not expendable financial resources.
J. Property Held for Resale
Property held for resale represents land, structures, and related improvements that were acquired for resale
as part of the City’s redevelopment and grant activities. Property held for resale is accounted for is recorded
at lower of cost or net realizable value in accordance with accounting principles generally accepted in the
United States of America. Property held for resale, which is not available for current expenditure, is
reported in the governmental funds balance sheet as restricted fund balance when proceeds from the sale
must be used for restricted purposes or as nonspendable fund balance when such proceeds are not
restricted.
K. Capital Assets
Capital assets, which include land, buildings and improvements, machinery, vehicles, equipment (including
furniture) and infrastructure assets, are reported in the applicable activity columns in the accompanying
government-wide statement of net position and the proprietary funds statement of net position. Capital
assets are defined by the government as land, buildings and improvements, machinery, vehicles, or
equipment assets with an initial individual cost of more than $5,000 and a useful life of at least two years.
Infrastructure assets, consisting of certain improvements other than buildings, including pavement, curbs
and gutters, streets and sidewalks, drainage systems, traffic control devices, streetlights, and right-of-way
corridors within the City, are capitalized if the initial individual cost exceeds $200,000. Capital assets are
recorded at cost where historical records are available and at an estimated original cost where no historical
records exist. Donated capital assets, donated works of art and similar items, and capital assets received
pursuant to a service concession arrangement are recorded at their acquisition value at the date of the
contribution. The cost of normal maintenance and repairs that do not add to the value of the assets or
materially extend asset lives are not capitalized. Capital outlays are recorded as expenditures in the
governmental funds and as assets in the government-wide financial statements to the extent the City’s
capitalization thresholds are met. Major outlays for capital assets and improvements are capitalized as
construction in progress as projects are constructed.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 49 -
Note 1 – Summary of Significant Accounting Policies (Continued)
K. Capital Assets
With the exception of land, capital assets used in operations are depreciated over their estimated useful lives
using the straight-line method in the government-wide financial statements and in the financial statements
of the proprietary funds. Depreciation is charged as an expense against operations and accumulated
depreciation is reported on the respective statement of net position. The City has elected to use the Basic
Approach for reporting its infrastructure systems.
The ranges of lives used for depreciation purposes for each capital asset class are:
Years
Buildings and improvements 10 - 40
Infrastructure 20 - 50
Wells, pumping plants, reservoirs, and distribution system 8 - 50
Interceptor lines 50
Disposal plant 35 - 50
Leasehold improvements 5 - 25
Shops, office, stores and yards 10 - 20
Tools and equipment 4 - 20
Office equipment 5 - 20
Communication equipment 7 - 10
Computer equipment 5 - 10
Automotive equipment 3 - 8
L. Compensated Absences
Vacation pay is payable to employees at the time used or upon termination of employment. Sick leave
accrued but unused is cumulative from year to year. In accordance with negotiated labor agreements,
employees are allowed to cash out sick leave hours over certain balances once a year and upon termination.
All vacation pay and applicable sick leave is accrued when incurred in the government-wide, proprietary,
and fiduciary fund financial statements. The current portion of the liability is estimated from prior year
payments and adjusted for material expected variances. A liability for these amounts is reported in the
governmental funds only if they have matured, for example, as a result of employee resignations and
retirements. For governmental funds, the General Fund is typically used to liquidate compensated absences.
M. Long-Term Debt
For the government-wide financial statements and proprietary fund financial statements, long-term debt and
other long-term obligations are reported as liabilities in the applicable governmental activities, business-type
activities, or proprietary fun type statements of net position. Bond premiums and discounts are deferred and
amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the
applicable bond premium or discount.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 50 -
Note 1 – Summary of Significant Accounting Policies (Continued)
M. Long-Term Debt (Continued)
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well
as bond issuance costs, during the current period. The face amount of debt issued is reported as other
financing sources. Premiums received on debt issuances are reported as other financing sources while
discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld
from the actual debt proceeds received, are reported as debt service expenditures.
N. Claims and Judgments Payable
Claims and judgments payable are recognized when it is probable that a liability has been incurred and the
amount of loss can be reasonably estimated. Such claims, including an estimate for claims incurred but not
reported at year end, are recorded as liabilities in the general liability and workers’ compensation internal
service funds. As of June 30, 2020, the City had an obligation related to claims and judgments which is
reflected as a liability on the government-wide statements and is more fully described in Note 9.
O. Pension Plans
For purposes of measuring the net pension liability, deferred outflow of resources and deferred inflow of
resources related to pensions and pension expense, information about the fiduciary net position of the
plans, and additions to/deductions from the plans’ fiduciary net position have been determined on the same
basis as they are reported by the plans (see Note 10). For this purpose, benefit payments (including refunds
of employee contributions) are recognized when currently due and payable in accordance with the benefit
terms. Investments are reported at fair value. The General Fund and Internal Service Funds are typically
used to liquidate the pension liability related to the City’s governmental activities while the pension liability
for Business-type activities is liquidated from the Enterprise Funds.
Governmental Accounting Standards Board (GASB) Statement No. 68 requires that the reported
results must pertain to liability and asset information within certain defined timeframes. For this
report, the following timeframes are used:
Valuation Date June 30, 2018
Measurement Date June 30, 2019
Measurement Period: July 1, 2018 to June 30, 2019
P. Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of
resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s
plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been
determined on the same basis. For this purpose, benefit payments are reported at fair value. The Enterprise
Funds are used to liquidate the OPEB liability.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 51 -
Note 1 – Summary of Significant Accounting Policies (Continued)
P. Other Postemployment Benefits (OPEB)
GASB Statement No. 75 requires that the reported results must pertain to liability and asset information
within certain defined timeframes. For this report, the following timeframes are used:
Valuation Date June 30, 2018
Measurement Date June 30, 2019
Measurement Period: July 1, 2018 to June 30, 2019
Q. Fund Balances
In the fund financial statements, governmental fund balance is made up of the following components:
Nonspendable Fund Balance includes amounts that cannot be spent because they are either not
spendable in physical form (such as inventory) or that are legally or contractually required to be
maintained intact (such as endowments).
Restricted Fund Balance includes amounts that can be spent only for specific purposes imposed by
creditors, grantors, contributors, or laws or regulations of other governments or through enabling
legislations.
Committed Fund Balance includes amounts that can only be used for specific purposes due to formal
action of the City Council through adoption of a resolution prior to the end of the fiscal year. Once
adopted, the limitation imposed by resolution remains in place until a similar action is taken (the
adoption of another resolution) to remove or revise the limitation. The City Council approved the
General Fund Reserve Policy, setting a 15% minimum in the Emergency Reserve and 10% in the
Economic Contingency Reserve. The Emergency Reserve was established for the purpose of addressing
any extremely unusual and infrequent occurrences, such as a major natural disaster or a major
unforeseen settlement or judgment. Utilization of the Emergency Reserve may only occur after the
declaration of an emergency by a majority of the City Council. The Economic Contingency Reserve was
established for the purpose of providing a mechanism to allow for a measured and thoughtful reduction
in expenditures during times of economic downturn. Utilization of the Economic Contingency Reserve
requires approval by a majority of the City Council. The reserves committed at June 30, 2020 were
calculated utilizing fiscal year 2019-2020 adopted General Fund expenditure budget of $126,827,000.
Assigned Fund Balance includes amounts that are constrained by an intent to be used for a specific
purpose but are neither restricted nor committed. Through the City Council’s adoption of the budget
and subsequent budget adjustments throughout the year, the City assigns the specific purpose of the
funding.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 52 -
Note 1 – Summary of Significant Accounting Policies (Continued)
Q. Fund Balances (Continued)
Unassigned Fund Balance is the residual classification that includes all spendable amounts in the General
Fund not contained in other classifications. In other governmental funds, the unassigned classification
reports a deficit balance resulting from overspending for specific purposes for which amounts had been
restricted, committed or assigned.
The City considers restricted fund balances to have been spent when an expenditure is incurred for the
purposes for which both unrestricted and restricted fund balance is available. The City considers
unrestricted fund balances to have been spent when an expenditure is incurred for the purposes for which
amounts in any of the unrestricted classifications of fund balance could be used. When expenditures are
incurred for purposes for which both restricted and unrestricted (committed, assigned or unassigned) fund
balances are available, the City’s policy is to apply restricted first. When expenditures are incurred for
purposes for which committed, assigned or unassigned fund balances are available, the City’s policy is to
apply committed fund balance first, then assigned fund balance, and finally, unassigned fund balance.
R. Net Position
In the governmental-wide financial statement and proprietary fund financial statements, net positions are
classified as follows:
Net Investment in Capital Assets consists of capital assets, net of accumulated depreciation and reduced
by outstanding debt attributed to the acquisition, construction, or improvement of the assets.
Restricted Net Position is restricted by external creditors, grantors, contributors, or laws or regulations
of other governments.
Unrestricted Net Position is all resources that do not meet the definition of “net investment in capital
assets” or “restricted net position.”
When both restricted and unrestricted resources are available for use, the City’s policy is to use restricted
resources first, and then unrestricted resources as they are needed.
S. Property Taxes
Under California law, general property taxes are assessed for up to 1% of the property’s assessed value.
General property taxes are collected by the counties along with other special district taxes and assessments
and voter-approved debt. General property tax revenues are collected and pooled by the County throughout
the fiscal year and then allocated and paid to the County, cities, and school districts based on complex
formulas prescribed by State statutes.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 53 -
Note 1 – Summary of Significant Accounting Policies (Continued)
S. Property Taxes (Continued)
Property taxes are calculated on assessed values as of January 1 for the ensuing fiscal year. On January 1 of
the fiscal year the levy is placed and a lien is attached to the property. Property taxes are due in two
installments. The first installment is due November 1 and is delinquent after December 10. The second
installment is due February 1 and is delinquent after April 10. The City generally accrues only those taxes
which are received within sixty days after the year-end.
On June 30, 2016, the City transferred assets and liabilities comprising its fire service operations to the San
Bernardino County Fire Protection District (SBCFPD) for the purpose of regionalization of fire services. As
a result of the transfer, the City is required to transfer annual revenues from property taxes and 35 percent
of its annual property tax in lieu of Vehicle License Fee (VLF) revenue to SBCFPD. Beginning July 1, 2017,
the County’s VLF portion was reduced to 26.5 percent.
T. Unearned Revenue
Unearned revenues arise when the government receives resources before it has a legal claim to them, as
when grant monies are received prior to meeting all eligibility requirements. In subsequent periods, when
both revenue recognition criteria are met, or when the government has a legal claim to the resources,
revenue is recognized.
U. Encumbrances
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the
expenditure of funds are recorded in order to reserve that portion of the applicable appropriation, is
employed in all governmental funds. Amounts encumbered at the end of the current fiscal year that are not
included in restricted or committed fund balance shall be considered assigned and will be reported by
function. Encumbrances are not included in reported expenditures. These encumbrances are not separately
classified in the financial statements and are summarized at June 30, 2020 as follows:
Amount
General Fund 818,476$
Federal and State Grants Fund 1,559,466
Other governmental funds 2,639,561
Total 5,017,503$
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 54 -
Note 1 – Summary of Significant Accounting Policies (Continued)
V. Deferred Outflows and Deferred Inflows of Resources
When applicable, the statement of net position and the balance sheet will report a separate section for
deferred outflows of resources. Deferred outflows of resources represent outflows of resources
(consumption of net position) that apply to future periods and that, therefore will not be recognized as an
expense or expenditure until that time.
Conversely, deferred inflows of resources represent inflows of resources (acquisition of net position) that
apply to future periods and that, therefore, are not recognized as an inflow of resources (revenue) until that
time.
W. Use of Accounting Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the
United States of America requires management to make estimates and assumptions that affect certain
reported amounts and disclosures. Specifically, the City has made certain estimates and assumptions related
to the collectability of its receivables (i.e. accounts receivable, intergovernmental receivables, and notes
receivable), the depreciation of its capital assets and infrastructure networks, and the ultimate outcome of
claims and judgments. Actual results could differ from those estimates.
Note 2 – Cash and Investments
Cash and investments, as of June 30, 2020, are classified in the accompanying financial statements as
follows:
Fiduciary Funds
Governmental Business-Type Statement of
Activities Activities Total Net Position Total
Cash and investments 106,811,575$ 108,239,108$ 215,050,683$ 23,769,107$ 238,819,790$
Cash and investments with fiscal agent 56,304 - 56,304 18,470,150 18,526,454
Restricted cash - 47,097,153 47,097,153 - 47,097,153
Restricted investment - Consent Decree (Note 17)- 24,636,959 24,636,959 - 24,636,959
Total cash and investments 106,867,879$ 179,973,220$ 286,841,099$ 42,239,257$ 329,080,356$
Government-Wide Statement of Net Position
Cash and investments, as of June 30, 2020, consist of the following:
Cash:
Cash on hand 12,115$
Deposits with financial institution 55,406,780
Total cash 55,418,895
Investments:
Investments 183,400,895
Investments held by bond trustee 90,260,566
Total investments 273,661,461
Total cash and investments 329,080,356$
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 55 -
Note 2 – Cash and Investments (Continued)
A. Investments Authorized by the California Government Code and the City’s Investment Policy
The table on the following page identifies the investment types that are authorized for the City by the
California Government Code and the City’s investment policy. The table also identifies certain provisions of
the California Government Code (or the City’s investment policy, if more restrictive) that address interest
rate risk, credit risk., and concentration of credit risk. This table does not address investments of debt
proceeds held by bond trustees that are governed by the provisions of debt agreements of the City, rather
than the general provisions of the California Government Code or the City’s investment policy.
Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Types Maturity of Portfolio One Issuer*
United States Treasury Obligations 5 years None None
United States Federal Agency securities 5 years None None
Bonds, Notes or Registered Warrants Issue
by the State of California or Local
Agencies within the State of California 5 years None None
Bankers' Acceptances 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Negotiable Certificates of Deposit 5 years 30% None
Time Certificates of Deposit N/A 25% None
Medium-term Corporates Notes 5 years 30% 15%
Money Market Mutual Funds N/A 20% 10%
Mortgage Pass - through Securities 5 years 20% None
Local Agency Investment (LAIF) N/A None $50 million
* Based on state law requirements or City investment policy requirements, whichever is more
restrictive.
B. Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements,
rather than the general provisions of the California Government Code or the City’s investment policy. The
table on the following page identifies the investment types that are authorized for investments held by bond
trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk,
credit risk, and concentration of credit risk.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 56 -
Note 2 – Cash and Investments (Continued)
B. Investments Authorized by Debt Agreements (Continued)
Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Types Maturity Allowed One Issuer
United States Treasury Obligations None None N/A
United States Federal Agency Securities None None None
Bonds, Notes or Registered Warrants
Issued by the State of California or Local
Agencies within the State of California 5 yrs None None
Bankers' Acceptances 180-360 days None None
Commercial Paper 90-180 days None None
Medium-term Corporate Notes None None None
Money Market Mutual Funds N/A None None
Investment Contracts None None None
C. Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest will adversely affect the fair value of an
investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to
changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is
by purchasing a combination of shorter term and longer term investments and by timing cash flows from
maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as
necessary to provide the cash flow and liquidity needed for operations.
Information about the sensitivity of the fair values of the City’s investments (including investments held by
bond trustee) to market interest rate fluctuations is provided by the following table that shows the
distribution of the City’s investments by maturity:
Investment Type Total 1 year or fewer 1 to 2 years Over 2 years
Local Agency Investment Fund 72,554,551$ 72,554,551$ -$ -$
Commercial paper 499,619 499,619 - -
Money market mutual funds 1,868,602 1,868,602 - -
Certificates of deposit 8,523,654 3,358,069 2,735,859 2,429,726
Non-U.S. government and supranational bonds 2,458,249 - - 2,458,249
Federal agency securities 66,889,419 14,251,502 21,743,369 30,894,548
U.S. Treasury obligations 31,030,949 1,015,430 7,436,945 22,578,574
Medium-term corporate notes 19,135,005 3,002,240 1,448,202 14,684,563
Asset backed securities 5,077,806 21,452 894,549 4,161,805
Held by bond trustee:
Money market mutual funds 65,623,607 65,623,607 - -
Total investments 273,661,461$ 162,195,072$ 34,258,924$ 77,207,465$
Investment Maturities
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 57 -
Note 2 – Cash and Investments (Continued)
D. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of
the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating
organization. Presented below is the minimum rating (where applicable) required by the California
Government Code, the City’s investment policy, or debt agreements, and the actual rating as of year-end for
each investment type.
Minimum Ratings Rating
Legal at Year-End at Year-End
Investment Type Total Rating AA or AAA A /A-1 Not Rated
Local Agency Investment Fund 72,554,551$ N/A -$ -$ 72,554,551$
Commercial paper 499,619 A-1 - 499,619 -
Money market mutual funds 1,868,602 AA+1,868,602 - -
Certificates of deposit 8,523,654 N/A - 2,794,076 5,729,578
Non-U.S. government and supranational bonds 2,458,249 AA 2,458,249 - -
Federal agency securities 66,889,419 AA 66,889,419 - -
U.S. Treasury obligations 31,030,949 N/A - - 31,030,949
Medium-term corporate notes 19,135,005 AA-19,135,005 - -
Asset backed securities 5,077,806 AA 5,077,806 - -
Held by bond trustee:
Money market mutual funds 65,623,607 AA+47,097,153 - 18,526,454
Total investments 273,661,461$ 142,526,234$ 3,293,695$ 127,841,532$
E. Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one
issuer beyond that stipulated in the Government Code. Investments in any one issuer that represent 5
percent or more of total City investments are as follows:
Reported Percentage
Issuer Amount of Portfolio
Federal National Mortgage Association 18,579,024$ 6.79%
Federal Home Loan Bank 18,271,210 6.68%
Federal Home Loan Mortgage Corp. 14,719,195 5.38%Federal Agency Securities
Investment Type
Federal Agency Securities
Federal Agency Securities
F. 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 (i.e. broker-dealer) to a transaction, a government will not be able to
recover the value of its investments or collateral securities that are in the possession of another party.
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Packet Pg. 285 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 58 -
Note 2 – Cash and Investments (Continued)
F. Custodial Credit Risk (Continued)
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 fair
value of the pledged securities in the collateral pool must equal at least 110 percent of the total amount
deposited by the public agencies. California law also allows financial institutions to secure City deposits by
pledging first trust deed mortgage notes having a value of 150 percent of the secured public deposits. At
June 30, 2020, the City’s deposits (bank balances) were collateralized under California Law.
G. Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by
California Government Code Section 16429 under the oversight of the Treasurer of the State of California.
The fair value of the City’s investment in this pool is reported in the accompanying financial statements at
amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF
portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based
on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.
H. Fair Value Measurements
The City categorizes its fair value measurement within the fair value hierarchy established by generally
accepted accounting principles. The hierarchy is based on the relative inputs used to measure the fair value
of the investments. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for
identical assets (Level 1 measurements), inputs are quoted price of similar assets in active markets (Level 2
measurements) and the lowest priority to unobservable inputs (Level 3 measurements).
The City has the following fair value measurements for its investments as of June 30, 2020:
Investments measured by fair value level: June 30, 2020 Level 1 Level 2 Level 3
Commercial paper 499,619$ -$ 499,619$ -$
Non-U.S. government and supranational bonds 2,458,249 - 2,458,249 -
Federal agency securities 66,889,419 - 66,889,419 -
U.S. Treasury obligations 31,030,949 31,030,949 - -
Medium-term corporate notes 19,135,005 - 19,135,005 -
Asset backed securities 5,077,806 - 5,077,806 -
Total investments by fair value level 125,091,047$ 31,030,949$ 94,060,098$ -$
Investments not subject to the fair value hierarchy:
Local Agency Investment Fund 72,554,551$
Money market mutual funds 67,492,209
Certificates of deposit 8,523,654
Total investments not subject to the fair value hierarchy 148,570,414$
Total investments 273,661,461$
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Packet Pg. 286 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 59 -
Note 2 – Cash and Investments (Continued)
H. Fair Value Measurements (Continued)
Debt and equity securities classified in Level 1 are valued using prices quoted in active markets for those
securities. Debt and equity securities classified in Level 2 are valued using the following approaches:
U.S. Treasuries, U.S. Agencies, Non-U.S. supranational bonds, and Commercial Paper – quoted
prices for identical securities in markets that are not active
Medium term notes – quoted prices for similar securities in active markets
Asset-backed securities – recent appraisals of the asset value.
Note 3 – Notes Receivable
The City uses funds generated from the former EDA as well as state and federal funding sources to offer
financial assistance to qualified developers, individuals, and families primarily for housing development,
rehabilitation, and economic development. Repayment terms on these loans can be classified in the following
categories: 1) Deferred loans which are due and payable only upon sale or transfer of title to the property; 2)
Amortizing loans which have a set monthly payment, which may be interest bearing or principal only; 3)
Forgivable loans which may convert to grants depending on the terms of the loan agreements; 4) Residual
receipts loans which require repayments only when the properties have positive cash flows pursuant to a
formula set forth in the loan agreement; and 5) Term loans which require payment in full on the maturity date
of the loans.
In the financial statements, notes receivable are reported net of an allowance for doubtful accounts. In
estimating the allowance, management considered the following factors: 1) composition of the loan portfolio; 2)
past write-off experience; 3) past market valuation; and 4) life-to-date interest and principal payments, if
applicable. The allowance estimate is continually evaluated and adjusted to reflect what management believes to
be the net realizable value of the total loan portfolio.
At June 30, 2020, notes receivable consisted of the following:
Allowance for Financial
Notes Receivable Doubtful Accounts Statement
Balance Balance Balance
June 30, 2020 June 30, 2020 June 30, 2020
City:
Federal and State Grants Fund 11,339,623$ (11,339,623)$ -$
Low and Moderate Income Housing Fund 28,851,943 (28,851,943) -
Total City 40,191,566 (40,191,566) -
Successor Agency:
Successor Agency to the Economic Development
Agency of San Bernardino 2,324,628 (2,324,628) -
Total Successor Agency 2,324,628 (2,324,628) -
Total 42,516,194$ (42,516,194)$ -$
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 60 -
Note 4 – Interfund Receivables, Payables, and Transfers
A. Due To / From Other Funds
Amounts due to and due from other funds at June 30, 2020, were as follows:
Due From Other Funds Due To Other Funds Amount Purpose
General Fund Water Enterprise Fund 1,111,647$ Cost reimbursement
General Fund Sewer Collection Enterprise Fund 1,004,425 Cost reimbursement
Subtotal 2,116,072
Liability Insurance Internal Service Fund Motorpool Internal Service Fund 1,640,293 Overdrawn Cash
Liability Insurance Internal Service Fund Workers' Compensation Internal Service Fund 1,186,633 Overdrawn Cash
Total 2,826,926$
B. Transfers
Interfund transfers during the year ended June 30, 2020, consisted of the following:
Transfers In Transfers Out Amount Purpose
Special Assessments Fund General Fund 118,755$ Budgeted Operational Transfer
Impact Fees Fund Street Construction Fund 910,561 Correction of Expenditures
C. Long-Term Advances
At June 30, 2020, the balances of long-term advances were as follows:
Advances to Other Fund Advances from Other Fund Amount
Integrated Waste Enterprise Fund Motorpool Internal Service Fund 855,000$
In fiscal year 2019, the Integrated Waste Enterprise Fund entered into loan agreement with Motorpool
Internal Service Fund in the amount of $1,710,000 for the purpose of upgrading the existing fuel station at
the City Yard. The loan was expected to be repaid over 2 years at 2.0% interest rate per year. At June 30,
2020, the outstanding balance of the agreement was $855,000.
The annual requirements to amortize the loan are as follows:
Year Ended June 30, Principal Interest Total
2021 855,000$ 17,100$ 872,100$
855,000$ 17,100$ 872,100$
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Packet Pg. 288 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 61 -
Note 5 – Property Held for Resale
Property held for resale represents single-family, multi-family, commercial, and retail real estate acquired by the
City in the General Fund, the Low and Moderate Income Housing Fund and the Federal and State Grant Fund.
Five properties, originally held by the Successor Agency, were released to the City by the California Department
of Finance and bankruptcy decree. Property held for resale is recorded at the lower of cost or net realizable
value in accordance with accounting principles generally accepted in the United States and is evaluated for
impairment on an annual basis.
These properties range in value from approximately $134,000 to $16.75 million and total $32.16 million and are
recorded in the City’s General Fund. Approximately 58 properties are reported in the Federal and State Grants
major special revenue fund ranging in amount from under $1,000 to $640,000, and total $16.11 million. The
Low and Moderate Income Housing special revenue fund includes approximately 58 properties ranging in
amount from approximately $5,000 to $1.81 million, and total $16.12 million.
Property held for resale in the Successor Agency represents vacant land and commercial and retail real estate
acquired by the EDA as part of its redevelopment activities. Approximately 32 properties ranging from under
$1,000 to $2.45 million, and totaling $9.18 million, were transferred to the Successor Agency upon dissolution
of the redevelopment agency. These properties are being held for disposition in accordance with applicable laws
and regulations.
Note 6 – Capital Assets
A. Governmental Activities
Capital asset activity for the year ended June 30, 2020 was as follows:
Balance Balance
July 1, 2019 Additions Deletions Transfers June 30, 2020
Capital assets, not being depreciated:
Land 103,334,621$ 426,613$ -$ -$ 103,761,234$
Construction in progress 15,126,024 8,493,693 - (6,816,820) 16,802,897
Total capital assets, not being depreciated 118,460,645 8,920,306 - (6,816,820) 120,564,131
Capital assets, being depreciated:
Infrastructure 508,708,941 - - 4,398,635 513,107,576
Buildings and improvements 77,434,914 - - 2,418,185 79,853,099
Machinery, vehicles, and equipment 50,771,766 1,177,418 (1,642,768) - 50,306,416
Subtotal 636,915,621 1,177,418 (1,642,768) 6,816,820 643,267,091
Less accumulated depreciation
Infrastructure (349,948,071) (12,155,230) - - (362,103,301)
Buildings and improvements (64,710,418) (1,525,965) - - (66,236,383)
Machinery, vehicles, and equipment (45,347,785) (2,163,459) 1,641,962 - (45,869,282)
Subtotal (460,006,274) (15,844,654) 1,641,962 - (474,208,966)
Capital assets being depreciated, net 176,909,347 (14,667,236) (806) 6,816,820 169,058,125
Intangible assets, being amortized:
Purchased software 5,946,327 - - - 5,946,327
Accumulated amortization (5,004,827) (594,633) - - (5,599,460)
Subtotal 941,500 (594,633) - - 346,867
Total capital assets, being depreciated/amortized 177,850,847 (15,261,869) (806) 6,816,820 169,404,992
Total capital assets, net 296,311,492$ (6,341,563)$ (806)$ -$ 289,969,123$
14.a
Packet Pg. 289 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 62 -
Note 6 – Capital Assets (Continued)
B. Business-Type Activities
Capital asset activity for the year ended June 30, 2020, was as follows:
Balance Balance
July 1, 2019 Additions Deletions June 30, 2020
Capital assets, not being depreciated:
Land and easements 23,213,972$ -$ -$ 23,213,972$
Construction in progress 7,907,283 17,674,298 (4,910,819) 20,670,762
Total capital assets, not being depreciated 31,121,255 17,674,298 (4,910,819) 43,884,734
Capital assets, being depreciated:
Water rights, wells, and pumping 105,971,212 768,079 - 106,739,291
Distribution and collection systems 178,574,905 429,266 - 179,004,171
Building, plant, and store yards 167,328,631 10,500 - 167,339,131
Other capital assets 42,883,108 5,843,255 (316,783) 48,409,580
Subtotal 494,757,856 7,051,100 (316,783) 501,492,173
Less accumulated depreciation
Water rights, wells, and pumping (45,477,211) (2,557,340) - (48,034,551)
Distribution and collection systems (58,336,383) (3,625,616) - (61,961,999)
Building, plant, and store yards (116,236,250) (4,254,435) - (120,490,685)
Other capital assets (20,323,483) (2,868,367) 289,366 (22,902,484)
Subtotal (240,373,327) (13,305,758) 289,366 (253,389,719)
Total capital assets, being depreciated 254,384,529 (6,254,658) (27,417) 248,102,454
Total capital assets, net 285,505,784$ 11,419,640$ (4,938,236)$ 291,987,188$
Depreciation expense for the year ended June 30, 2020 was charged to the functions/programs of the
primary government as follows:
Governmental activities
General government 1,458,926$
Public safety 1,133,876
Streets 12,867,191
Culture and recreation 282,774
Community services 2,705
Internal service funds 693,815
Total depreciation/amortization expense - Governmental activities 16,439,287$
Business-type activities
Water Enterprise Fund 7,564,684$
Sewer Enterprise Fund 4,596,979
Sewer Collection Enterprise Fund 1,144,095
Total depreciation expense - Business-type activities 13,305,758$
14.a
Packet Pg. 290 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 63 -
Note 7 – Long-Term Liabilities
A. Governmental Activities
The following is a summary of changes in long-term liabilities for governmental activities for the year ended
June 30, 2020:
Balance Debt Debt Balance Due within Due in More
July 1, 2019 Issued Retired June 30, 2020 One Year Than One Year
Governmental Activities:
Lease revenue bonds 3,598,360$ -$ (846,579)$ 2,751,781$ 880,244$ 1,871,537$
Direct borrowings:
Notes payable
HUD Section 108 - Arden Guthrie 4,802,000 - (494,000) 4,308,000 534,000 3,774,000
New World Software Agreement 626,883 - (626,883) - - -
Fire Management Association Settlement 600,000 - (300,000) 300,000 300,000 -
AMBAC 6,192,410 - (168,941) 6,023,469 173,678 5,849,791
Preston Hollow 14,428,336 - (393,634) 14,034,702 404,670 13,630,032
Total notes payable 26,649,629 - (1,983,458) 24,666,171 1,412,348 23,253,823
California Infrastructure and Economic
Development Bank (CIEDB) - Harriman
Place Street Extension Lease 406,234 - (131,676) 274,558 135,376 139,182
Total 30,654,223$ -$ (2,961,713)$ 27,692,510$ 2,427,968$ 25,264,542$
Classification
2018 Lease Revenue Refunding Bonds
On January 9, 2018, the City issued $4,414,002 of 2018 Lease Revenue Refunding Bonds to defease and
refund on a current basis, all of the outstanding Lease Revenue Refunding Bonds (City Hall Project), Series
1996 Bonds. The bonds are payable solely from and secured by a pledge of revenues consisting primarily of
lease payments to be made by the City pursuant to a lease agreement. If the City defaults on its obligation to
make the lease payments due over the term of the lease agreement, there is no available remedy of
acceleration of the total lease payments due over the term of the lease agreement. The bonds consist of
serial bonds maturing from 2019 through 2023 in annual installments of $991,000 to $994,000. Interest is
due and payable semi-annually at 4.08%. Annual debt service is approximately $990,000 through 2023. The
bonds are subject to federal arbitrage requirements. The aggregate debt service payments of the new debt
are $199,009 less than the old debt. The issuance of the new debt and the refunding of the old debt resulted
in an economic gain (the difference between the net present value of the old debt and new debt service
payments) of approximately $107,423.
The annual debt service requirements of the 2018 Lease Revenue Refunding Bonds outstanding at June 30,
2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 880,244$ 112,273$ 992,517$
2022 917,690 76,359 994,049
2023 953,847 38,917 992,764
Total 2,751,781$ 227,549$ 2,979,330$
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 64 -
Note 7 – Long-Term Liabilities (Continued)
A. Governmental Activities (Continued)
HUD Section 108 – Arden Guthrie Focused Neighborhood Revitalization Project Note Payable
(Direct Borrowing)
The City of San Bernardino entered into a Contract for Loan Guarantee Assistance, a Master Fiscal Agency
Agreement, and executed a promissory note with the United States Department of Housing and Urban
Development pursuant to Section 108 of the Housing and Community Development Act of 1974, as
amended (Section 108 Loan). The proceeds of the loan were then loaned to the EDA to be used for the
Arden-Guthrie Focused Neighborhood Revitalization Project, which affects approximately 20 acres of land
located at the northwest corner of Arden Avenue and 20th Street (Arden-Guthrie Site). Once the Arden-
Guthrie Site is sold to a third-party, the proceeds of the sale are required to be paid to the City. All debt
service payments on the Section 108 Loan are the responsibility of the City. The source of funds available
for the repayment of the Loan is the CDBG Program Revenue of the City. In the event of default, the City’s
annual CDBG allocation may be reduced by the amount necessary to satisfy the annual debt service
requirement.
Interest payments are due semiannually on February 1 and August 1 at a rate of 2.7% per annum and
continue through August 1, 2026. Principal payments are due annually on August 1, and continue through
August 1, 2026.
The annual debt service requirements for the HUD Section 108 – Arden Guthrie note payable outstanding
at June 30, 2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 534,000$ 229,020$ 763,020$
2022 574,000 198,323 772,323
2023 624,000 164,802 788,802
2024 654,000 128,760 782,760
2025 654,000 91,612 745,612
2026-2027 1,268,000 73,069 1,341,069
Total 4,308,000$ 885,586$ 5,193,586$
New World Note Payable (Direct Borrowing)
In 2011, the City entered into a subscription agreement for the acquisition of computer software. The
agreement has the substance of a note payable for accounting purposes and has been recorded at the
present value of the annual payments of $645,000, calculated using a discount rate of 2.89%. The note was
paid off in full during the fiscal period, with no remaining balance outstanding.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 65 -
Note 7 – Long-Term Liabilities (Continued)
A. Governmental Activities (Continued)
Fire Management Association Note Payable (Direct Borrowing)
On May 18, 2015, the Mayor and Common Council approved the City Recovery Plan which included
numerous measures to increase revenues and reduce expenditures, including regionalizing or contracting of
fire services. In January 2016, the City reached an agreement with the San Bernardino City Professional
Firefighters Union, Local 891, and the San Bernardino County Fire Protection District (“SBCFPD”). The
existing operations and remaining employees of the City Fire Department were transferred to SBCFPD
effective July 1, 2016. The transfer agreement included stipulations for post-transfer salary mitigation
amounts to be paid by the City to SBCFPD. In fiscal year 2017, it was determined that the City would pay
SBCFPD $1,500,000 in five equal installments of $300,000 for salary mitigation via a zero interest note
payable.
The annual debt service requirements for the Fire Management Association note payable outstanding at
June 30, 2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 300,000$ -$ 300,000$
Total 300,000$ -$ 300,000$
AMBAC Note Payable (Direct Borrowing)
In October 2005, the City issued the City of San Bernardino Taxable Pension Obligation Bonds, 2005 Series
A. The City issued the bonds to prepay its unfunded actuarial liability related to the City’s Safety retirement
plan. The City defaulted on the bonds beginning in 2013. The City reached a settlement agreement with the
bond creditors which was confirmed in bankruptcy and became effective June 15, 2017. AMBAC Assurance
Corporation was a bondholder on the original bonds and, via an exchange agreement executed June 15,
2017, agreed to restructure their claim on the pension obligation bonds to a note payable in the principal
amount of $15,217,703 with zero interest payable in semi-annual installments ranging from $195,195 to
$375,375 through December 15, 2046. The City applied an annual interest rate of 4.92% to the installment
payment schedule which resulted in a present value of the outstanding balance of $6,023,469 at June 30,
2020. In the event of default, AMBAC may, to the extent permitted by applicable law, accelerate all amounts
then outstanding under the Note and demand immediate payment thereof.
14.a
Packet Pg. 293 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 66 -
Note 7 – Long-Term Liabilities (Continued)
A. Governmental Activities (Continued)
AMBAC Note Payable (Direct Borrowing) (Continued)
The annual debt service requirements for the AMBAC note payable outstanding at June 30, 2020 are as
follows:
Year Ending
June 30,Principal Interest Total
2021 173,678$ 239,234$ 412,912$
2022 173,678 239,234 412,912
2023 173,678 239,234 412,912
2024 173,678 239,234 412,912
2025 173,678 239,234 412,912
2026-2030 923,651 1,272,293 2,195,944
2031-2035 1,057,857 1,457,156 2,515,013
2036-2040 1,215,746 1,674,641 2,890,387
2041-2045 1,484,157 2,044,368 3,528,525
2046-2047 473,668 652,458 1,126,126
Total 6,023,469$ 8,297,086$ 14,320,555$
Preston Hollow Note Payable (Direct Borrowing)
In October 2005, the City issued the City of San Bernardino Taxable Pension Obligation Bonds, 2005 Series
A. The City issued the bonds to prepay its unfunded actuarial liability related to the City’s Safety retirement
plan. The City defaulted on the bonds beginning in 2013. The City reached a settlement agreement with the
bond creditors which was confirmed in bankruptcy and became effective June 15, 2017.
Commerzbank Finance & Covered Bond S.A. was a bondholder on the original bonds and, via an exchange
agreement executed June 15, 2017, agreed to restructure their claim on the pension obligation bonds to a
note payable in the principal amount of $35,457,296 with zero interest payable in semi-annual installments
ranging from $454,805 to $874,625 through December 15, 2046. The City applied an annual interest rate of
4.92% to the installment payment schedule which resulted in a present value of the outstanding balance of
$14,034,702 at June 30, 2020. In the event of default, AMBAC may, to the extent permitted by applicable
law, accelerate all amounts then outstanding under the Note and demand immediate payment thereof.
On December 4, 2019, Preston Hollow Capital (“Preston Hollow”) purchased the note payable from
Commerzbank and the City assigned the right to receive the remaining unpaid payments under the
Commerzbank note to Preston Hollow.
14.a
Packet Pg. 294 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 67 -
Note 7 – Long-Term Liabilities (Continued)
A. Governmental Activities (Continued)
Preston Hollow Note Payable (Direct Borrowing) (Continued)
The annual debt service requirements for the Preston Hollow note payable outstanding at June 30, 2020 are
as follows:
Year Ending
June 30,Principal Interest Total
2021 404,670$ 557,417$ 962,088$
2022 404,670 557,417 962,088
2023 404,670 557,417 962,088
2024 404,670 557,417 962,088
2025 404,670 557,417 962,088
2026-2030 2,152,110 2,964,446 5,116,556
2031-2035 2,464,810 3,395,177 5,859,988
2036-2040 2,832,692 3,901,920 6,734,613
2041-2045 3,458,092 4,763,383 8,221,475
2046-2047 1,103,646 1,520,229 2,623,875
Total 14,034,702$ 19,332,241$ 33,366,944$
California Infrastructure and Economic Development Bank – Harriman Place Extension Lease
(Direct Borrowing)
On August 28, 2001, the California Infrastructure and Economic Development Bank (CIEDB) and the City
entered into a lease agreement in regard to the Harriman Place Street Extension Project (Project) for an
amount of $2,000,000. Interest rate is 2.81% per annum. The Project is located on real property owned by
the City. Subject to the provisions of the lease, the City agreed to pay to the CIEDB as rental for use and
occupancy of the Harriman Street Extension lease payments on February 1 and August 1 of each year,
commencing on August 1, 2004, through August 1, 2021.
The annual debt service requirements for the Harriman Place Extension Lease outstanding at June 30, 2020
are as follows:
Year Ending
June 30,Principal Interest Total
2021 135,376$ 5,813$ 141,189$
2022 139,182 1,955 141,137
Total 274,558$ 7,768$ 282,326$
14.a
Packet Pg. 295 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 68 -
Note 7 – Long-Term Liabilities (Continued)
B. Business-Type Activities
A summary of changes in the long-term liabilities of the business-type activities for the year ended June 30,
2020, is as follows:
Balance Debt Debt Balance Due within Due in More
July 1, 2019 Issued Retired June 30, 2020 One Year Than One Year
Business-Type Activities:
Direct borrowings:
2016 San Bernardino Valley Municipal
Water District Note 300,000$ -$ (300,000)$ -$ -$ -$
Bonds payable:
2016 Water Revenue Bonds 46,660,000 - (830,000) 45,830,000 860,000 44,970,000
Bond premium 5,402,110 - (197,639) 5,204,471 - 5,204,471
2016 Sewer Revenue Bonds 33,245,000 - (635,000) 32,610,000 665,000 31,945,000
Bond premium 175,553 - (6,403) 169,150 - 169,150
Total bonds payable 85,482,663 - (1,669,042) 83,813,621 1,525,000 82,288,621
Total 85,782,663$ -$ (1,969,042)$ 83,813,621$ 1,525,000$ 82,288,621$
Classification
2016 San Bernardino Valley Municipal Water District Note (Direct Borrowing)
In December 2015, the Department entered into an agreement loan of $1,200,000 with the San Bernardino
Valley Municipal Water District (SBVMWD) for UV System Rehabilitation project improvements to the
Rapid Infiltration and Extraction (RIX) facility owned by the City of Colton and the Department. The note
was to be paid in four (4) yearly installments of $300,000 plus interest at the LAIF interest rate of return.
The loan was paid off during the fiscal year, with no remaining balance outstanding.
2016 San Bernardino Water Revenue Bonds
The Water Revenue Bonds, Series 2016 (City of San Bernardino Municipal Water Department Water
Facilities Project) (the “2016 Water Bonds”) were issued in the amount of $48,225,000 by the California
Municipal Finance Authority (CMFA) on November 3, 2016. The bonds were issued to finance the
acquisition and construction of certain water system capital improvements of the Water Department, the
refund outstanding obligations of the Water Department, to purchase a Municipal Bond Debt Service
Revenue Insurance Policy in satisfaction of the Reserve Requirement, and to pay the costs of issuance of the
2016 Water Bonds. The repayment of the 2016 Water Bonds is from a pledge of net revenues of the Water
Fund. The principal amount due is reported net of the unamortized premium of $5,204,471.
The 2016 Water Bonds have interest rates ranging from 3.0% to 5.0% per annum and maturities through
August 2046. Interest is payable semi-annually on February 1 and August 1. The bonds are secured by
revenues pledged for the payment of debt service. In the event of default, the bond trustee may take
whatever action, in law or in equity, as may appear necessary or desirable to collect the payments of the
debt. At June 30, 2020, $45,830,000 of the bonds were outstanding. The bond reserve requirement was fully
funded at the end of the fiscal year.
14.a
Packet Pg. 296 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 69 -
Note 7 – Long-Term Liabilities (Continued)
B. Business-Type Activities (Continued)
2016 San Bernardino Water Revenue Bonds (Continued)
The annual debt service requirements for the 2016 Water Revenue Bonds outstanding at June 30, 2020 are
as follows:
Year Ending
June 30,Principal Interest Total
2021 860,000$ 2,130,088$ 2,990,088$
2022 900,000 2,090,388 2,990,388
2023 950,000 2,044,138 2,994,138
2024 995,000 1,955,513 2,950,513
2025 1,050,000 1,944,388 2,994,388
2026-2030 6,100,000 8,858,688 14,958,688
2031-2035 7,600,000 7,358,081 14,958,081
2036-2040 9,505,000 5,451,500 14,956,500
2041-2045 12,155,000 2,796,799 14,951,799
2046-2047 5,715,000 267,335 5,982,335
Total 45,830,000$ 34,896,918$ 80,726,918$
Pledged Revenues
The City has pledged future net revenues from the Water Fund for the repayment of all of the Revenue
Bonds of the Water Fund. For the year ended June 30, 2020, total principal and interest paid was
$2,993,888, and net revenues were $12,841,814. The total principal and interest remaining to be paid on the
Water Utility Revenue Bonds are $80,726,918.
Debt Covenants
The Revenue Bonds all require the maintenance of a financial covenant of minimum debt service coverage
(DSC) ratio. The minimum DSC ratio for the bonds is 110% of net system revenues, which are pledged for
repayment of revenue bonds. The DSC ratio is the measure of the Water Fund’s ability to have sufficient
resources to pay its debt service. The Water Fund has met its DSC for the fiscal year ended June 30, 2020,
at each measurement.
2016 San Bernardino Sewer Revenue Bonds
The Sewer Revenue Bonds, Series 2016 (City of San Bernardino Sewer Facilities Project) (the “2016 Sewer
Bonds”) were issued in the amount of $34,445,000 by the California Municipal Finance Authority (CMFA)
on December 8, 2016. The bonds were issued to finance the acquisition and construction of additional
capital improvements to the sewer utility. The repayment of the 2016 Sewer Bonds is from a pledge of net
revenues of the Sewer Fund. The principal amount due is reported net of the unamortized premium of
$169,150.
14.a
Packet Pg. 297 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 70 -
Note 7 – Long-Term Liabilities (Continued)
B. Business-Type Activities (Continued)
2016 San Bernardino Sewer Revenue Bonds (Continued)
The 2016 Sewer Bonds have interest rates ranging from 3.0% to 5.0% per annum and maturities through
April 2046. Interest is payable semi-annually on February 1 and August 1. The bonds are secured by
revenues pledged for the payment of debt service. In the event of default, the bond trustee may take
whatever action, in law or in equity, as may appear necessary or desirable to collect the payments of the
debt. At June 30, 2020, $32,610,000 of the bonds were outstanding. The bond reserve requirement was fully
funded at the end of the fiscal year.
The annual debt service requirements for the 2016 Sewer Revenue Bonds outstanding at June 30, 2020 are
as follows:
Year Ending
June 30,Principal Interest Total
2021 665,000$ 1,301,900$ 1,966,900$
2022 700,000 1,267,775 1,967,775
2023 735,000 1,231,900 1,966,900
2024 770,000 1,194,275 1,964,275
2025 810,000 1,154,775 1,964,775
2026-2030 4,645,000 5,191,475 9,836,475
2031-2035 5,545,000 4,290,113 9,835,113
2036-2040 6,730,000 3,096,600 9,826,600
2041-2045 8,230,000 1,605,400 9,835,400
2046-2047 3,780,000 152,800 3,932,800
Total 32,610,000$ 20,487,013$ 53,097,013$
Pledged Revenues
The City has pledged future net revenues from the Sewer Fund for the repayment of all of the Revenue
Bonds of the Sewer Fund. For the year ended June 30, 2020, total principal and interest paid was
$2,266,225, and net revenues were $11,668,028. The total principal and interest remaining to be paid on the
Water Utility Revenue Bonds are $53,097,013.
Debt Covenants
The Sewer Revenue Bonds all require the maintenance of a financial covenant of minimum debt service
coverage (DSC) ratio. The minimum DSC ratio for the bonds is 110% of net system revenues, which are
pledged for repayment of revenue bonds. The DSC ratio is the measure of the Water Fund’s ability to have
sufficient resources to pay its debt service. The Water Fund has met its DSC for the fiscal year ended June
30, 2020, at each measurement.
14.a
Packet Pg. 298 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 71 -
Note 7 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements
A summary of changes in the long-term liabilities of the fiduciary fund financial statements for the year
ended June 30, 2020, is as follows:
Balance Debt Debt Balance Due within Due in More
July 1, 2019 Issued Retired June 30, 2020 One Year Than One Year
Fiduciary Activities:
Tax allocation bonds:
Series 1998A, Refunding 2,675,000$ -$ (1,300,000)$ 1,375,000$ 1,375,000$ -$
Series 2005A, Refunding 20,600,000 - (3,905,000) 16,695,000 4,135,000 12,560,000
Series 2005B, Refunding 7,520,000 - (1,510,000) 6,010,000 1,595,000 4,415,000
Series 2010A 4,830,000 - (280,000) 4,550,000 300,000 4,250,000
Series 2010B 1,920,000 - (100,000) 1,820,000 65,000 1,755,000
Series 2016A, Refunding 21,470,000 - (2,815,000) 18,655,000 2,915,000 15,740,000
Series 2016B, Refunding 11,505,000 - (2,225,000) 9,280,000 2,780,000 6,500,000
Unamortized discount (39,051) - 4,594 (34,457) - (34,457)
Unamortized premium 3,644,406 - (323,779) 3,320,627 - 3,320,627
Total tax allocation bonds 74,125,355 - (12,454,185) 61,671,170 13,165,000 48,506,170
Mortgage revenue bonds:
Highland Senior Housing 1995 800,000 - (90,000) 710,000 95,000 615,000
Casa Ramona Senior Housing 1995 700,000 - (80,000) 620,000 85,000 535,000
Total mortgage revenue bonds 1,500,000 - (170,000) 1,330,000 180,000 1,150,000
Certificates of participation:
1999 Certificates of Participation 3,215,000 - (470,000) 2,745,000 490,000 2,255,000
Total certificates of participation 3,215,000 - (470,000) 2,745,000 490,000 2,255,000
Total 78,840,355$ -$ (13,094,185)$ 65,746,170$ 13,835,000$ 51,911,170$
Classification
Tax Allocation Refunding Bonds, Series 1998A
The $19,000,000 of tax allocation refunding bonds, issue of 1998, Series A, consist of serial bonds with
varying interest rates from 3.600% to 5.750% per annum. Interest is payable semiannually on January 1 and
July 1. Serial bonds mature annually on July 1 through July 1, 2020.
The proceeds of the 1998 Series A Tax Allocation Refunding Bonds along with the proceeds of the 1998
Series B Subordinated Tax Allocation Refunding Bonds were used to advance refund $20,990,000 of
outstanding Central City Project Tax Allocation Refunding Bonds, 1991 Series A and $4,005,000 of
outstanding Central City Project Subordinated Tax Allocation Bonds 1991 Series B.
The Series A bonds are not subject to optional redemption. The bonds are secured by a pledge of property
tax apportionments from the Central City Project Area. In accordance with the bond documents, a reserve
account is required to be maintained in the amount of $1,456,515. The balance held in the reserve account
as of June 30, 2020 was $1,454,070. At June 30, 2020, $1,375,000 of the bonds were outstanding. In the
event of default, the bond trustee may pursue any available remedy, in law or in equity, to enforce the
payments of the debt.
14.a
Packet Pg. 299 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 72 -
Note 7 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements (Continued)
Tax Allocation Refunding Bonds, Series 1998A
The annual debt service requirements for the Tax Allocation Refunding Bonds, Series 1998A outstanding at
June 30, 2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 1,375,000 39,531 1,414,531
Total 1,375,000$ 39,531$ 1,414,531$
Tax Allocation Refunding Bonds, Series 2005A
In September 2005, the San Bernardino Joint Powers Financing Authority issued $55,800,000 in tax
allocation refunding bonds to current refund $55,800,000 of the outstanding 1995A Tax Allocation
Refunding Bonds. The remaining portion of the 1995A Bonds was refunded with the proceeds of the
Authority’s Tax Allocation Refunding Bonds, Series 2005B (see following section). As a result, the 1995A
Tax Allocation Refunding Bonds are considered to be defeased and the liability has been removed from the
financial statements. The Series 2005A bonds consist of serial bonds with varying interest rates from 5.15%
to 5.75% per annum. Interest is payable semi-annually on April 1 and October 1. Serial bonds mature
annually on October 1 through October 1, 2025.
The Series 2005A bonds are not subject to optional redemption. The former EDA agreed to pay the
Authority principal and interest payments solely from the EDA's tax revenues from the Central City North,
State College Project No. 4, Southeast Industrial Park, Northwest, South Valle, Uptown, and Tri-City
Redevelopment Project Areas.
A reserve account is required to be maintained in the amount of $5,101,721. The balance held in the reserve
account as of June 30, 2020 was $5,131,895. At June 30, 2020, $16,695,000 of the bonds were outstanding.
In the event of default, the bond trustee may pursue any available remedy, in law or in equity, to enforce the
payments of the debt.
The reacquisition price exceeded the net carrying amount of the old debt by $1,116,000. This amount is
being netted against the new debt and being amortized over the life of the new debt. The advance refunding
resulted in an increase in debt service payments over the next 20 years of $18,089 and resulted in an
economic gain of $1,940,000.
14.a
Packet Pg. 300 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 73 -
Note 7 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements (Continued)
Tax Allocation Refunding Bonds, Series 2005A (Continued)
The annual debt service requirements for the Tax Allocation Refunding Bonds, Series 2005A outstanding at
June 30, 2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 4,135,000$ 841,081$ 4,976,081$
2022 2,390,000 653,488 3,043,488
2023 2,525,000 512,181 3,037,181
2024 2,670,000 362,825 3,032,825
2025 2,420,000 216,488 2,636,488
2026 2,555,000 73,456 2,628,456
Total 16,695,000$ 2,659,519$ 19,354,519$
Tax Allocation Revenue Refunding Bonds, Series 2005B
In September 2005, the San Bernardino Joint Powers Financing Authority issued $21,105,000 in tax
allocation refunding bonds to current refund $21,105,000 of the outstanding 1995A Tax Allocation
Refunding Bonds. The remaining portion of the 1995A Bonds was refunded with the proceeds of the
Authority’s Tax Allocation Refunding Bonds, Series 2005A (see preceding section). As a result, the 1995A
Tax Allocation Refunding Bonds are considered to be defeased and the liability has been removed from the
financial statements.
The Series 2005B bonds consist of serial bonds with varying interest rates from 5.15% to 5.75% per annum.
Interest is payable semi-annually on April 1 and October 1. Serial bonds mature annually on October 1
through October 1, 2025.
The Series 2005B bonds are not subject to optional redemption. The former EDA agreed to pay the
Authority principal and interest payments solely from the EDA's tax revenues from the Central City North,
State College Project No. 4, Southeast Industrial Park, Northwest, South Valle, Uptown and Tri-City
Redevelopment Project Areas.
A reserve account is required to be maintained in the amount of $1,946,566. The balance held in the reserve
account as of June 30, 2019 was $1,954,643. At June 30, 2020, $6,010,000 of the bonds were outstanding. In
the event of default, the bond trustee may pursue any available remedy, in law or in equity, to enforce the
payments of the debt.
The reacquisition price exceeded the net carrying amount of the old debt by $422,100. This amount is being
netted against the new debt and being amortized over the life of the new debt.
14.a
Packet Pg. 301 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 74 -
Note 7 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements (Continued)
Tax Allocation Revenue Refunding Bonds, Series 2005B (Continued)
The annual debt service requirements for the Tax Allocation Refunding Bonds, Series 2005B outstanding at
June 30, 2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 1,595,000$ 299,719$ 1,894,719$
2022 820,000 230,288 1,050,288
2023 870,000 181,700 1,051,700
2024 920,000 130,238 1,050,238
2025 875,000 78,631 953,631
2026 930,000 26,738 956,738
Total 6,010,000$ 947,314$ 6,957,314$
Tax Allocation Bonds, Series 2010A
In December 2010, the San Bernardino Joint Powers Financing Authority issued $7,065,000 in tax
allocation bonds to finance certain redevelopment activities of the 4th Street Corridor project, to fund a
reserve fund for the bonds, fund the interest account, and pay all costs of issuance related to the bonds.
The outstanding Series 2010A bonds consist of term bonds of $5,330,000 maturing from April 1, 2018, to
April 1, 2030 in annual installments ranging from $240,000 to $655,000. Term bonds of $1,080,000 are due
on April 1, 2021, and term bonds of $4,250,000 are due on April 1, 2030. Interest is payable semi-annually
on April 1 and October 1 at rates ranging from 3.5% to 9.3% per annum.
Term bonds maturing on April 1, 2021, are subject to mandatory prepayment, on each April 1, commencing
on April 1, 2016, through April 1, 2021. Term bonds maturing on April 1, 2030, are subject to mandatory
prepayment on each April 1, commencing on April 1, 2022, through April 1, 2030.
The former EDA agreed to pay the Authority principal and interest payments solely from the Tax Revenues
from the Northwest Redevelopment Project Area.
A reserve account is required to be maintained in the amount of $685,294. The balance held in the reserve
account as of June 30, 2020, was $691,951. At June 30, 2020, $4,550,000 of the bonds were outstanding. In
the event of default, the bond trustee may pursue any available remedy, in law or in equity, to enforce the
payments of the debt.
14.a
Packet Pg. 302 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 75 -
Note 7 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements (Continued)
Tax Allocation Bonds, Series 2010A (Continued)
The annual debt service requirements for the Tax Allocation Bonds, Series 2010A outstanding at June 30,
2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 300,000$ 415,625$ 715,625$
2022 325,000 393,125 718,125
2023 355,000 363,063 718,063
2024 385,000 330,225 715,225
2025 420,000 294,613 714,613
2026-2030 2,765,000 812,613 3,577,613
Total 4,550,000$ 2,609,264$ 7,159,264$
Tax Allocation Bonds, Series 2010B
In January 2011, the San Bernardino Joint Powers Financing Authority issued $3,220,000 in tax allocation
bonds to finance certain redevelopment activities of the Northwest project area, to fund a reserve fund for
the bonds, fund the interest account, and pay all costs of issuance of the bonds.
The outstanding Series 2010B bonds consist of term bonds of $2,160,000 maturing from April 1, 2020, to
April 1, 2028 in annual installments ranging from $25,000 to $690,000. Term bonds of $340,000 are due on
April 1, 2020 and term bonds of $1,820,000 are due on April 1, 2028. Interest is payable annually on April 1
at rates ranging from 3.0% to 7.0% per annum.
The term bonds maturing in April 2020 are subject to mandatory prepayment, on each April 1, commencing
on April 1, 2013, through April 1, 2020. Term bonds maturing on April 1, 2028, are subject to mandatory
prepayment, on each April 1, commencing on April 1, 2021, through April 1, 2028.
The former EDA agreed to pay the Authority principal and interest payments solely from the EDA's tax
revenues from the Northwest Redevelopment Project Area.
A reserve account is required to be maintained in the amount of $309,888. The balance held in the reserve
account as of June 30, 2020, was $311,810. At June 30, 2020, $1,820,000 of the bonds were outstanding. In
the event of default, the bond trustee may pursue any available remedy, in law or in equity, to enforce the
payments of the debt.
14.a
Packet Pg. 303 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 76 -
Note 7 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements (Continued)
Tax Allocation Bonds, Series 2010B (Continued)
The annual debt service requirements for the Tax Allocation Bonds, Series 2010B outstanding at June 30,
2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 65,000$ 127,400$ 192,400$
2022 90,000 122,850 212,850
2023 75,000 116,550 191,550
2024 - 111,300 111,300
2025 25,000 111,300 136,300
2026-2028 1,565,000 253,050 1,818,050
Total 1,820,000$ 842,450$ 2,662,450$
Tax Allocation Refunding Bonds, Series 2016A
In March 2016, the Agency issued $27,850,000 in tax-exempt tax allocation refunding bonds in order to
refund the outstanding balances, as of April 1, 2016, of the CMB Infrastructure Investment Group Notes
Payable, the Tax Allocation Bonds, Series 2002A, and the Tax Allocation Refunding Bonds, Series 2002, to
purchase a Municipal Bond Debt Service Reserve Insurance Policy for deposit in the reserve account, and
to pay certain costs of issuance.
The Series 2016A bonds consist of $24,925,000 in serial bonds, which mature on December 1 each year
from 2017 through 2025 in amounts ranging from $2,310,000 to $3,900,000, and $1,945,000 of term bonds
maturing on December 1, 2031. Interest is paid semi-annually on June 1 and December 1 at interest rates
ranging from 2.0% to 5.0% per annum.
The Series 2016A bonds are payable from, and secured by, the tax revenues deposited in the
Redevelopment Property Tax Trust Fund. The aggregate debt service payments of the new debt are
$9,381,967 less than the old debt. The issuance of the new debt and refunding of the old debt resulted in an
economic gain (the difference between the net present value of the old debt and new debt service payments)
of approximately $10,028,205.
A reserve account is required to be maintained in the amount of $5,241,569. As of June 30, 2020, the
reserve requirement was met through the City’s purchase of a Surety policy in-lieu of the cash reserve
requirement. At June 30, 2020, $18,655,000 of the bonds were outstanding. In the event of default, the
bond trustee may pursue any available remedy, in law or in equity, to enforce the payments of the debt.
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Packet Pg. 304 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 77 -
Note 7 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements (Continued)
Tax Allocation Bonds, Series 2016A (Continued)
The annual debt service requirements for the Tax Allocation Refunding Bonds, Series 2016A outstanding at
June 30, 2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 2,915,000$ 859,875$ 3,774,875$
2022 3,900,000 689,500 4,589,500
2023 2,310,000 534,250 2,844,250
2024 2,425,000 415,875 2,840,875
2025 2,610,000 290,000 2,900,000
2026-2030 3,965,000 344,875 4,309,875
2031-2032 530,000 32,000 562,000
Total 18,655,000$ 3,166,375$ 21,821,375$
Tax Allocation Refunding Bonds, Series 2016B
In March 2016, the Agency issued $16,030,000 in federally taxable tax allocation refunding bonds in order
to refund the outstanding balances, as of April 1, 2016, of the Tax Allocation Bonds, Series 1998B and Tax
Allocation Bonds, Taxable Series 2006, to purchase a Municipal Bond Debt Service Reserve Insurance
Policy for deposit in the reserve account, and to pay certain costs of issuance.
The Series 2016B bonds consist of $12,015,000 in serial bonds, which mature on December 1 each year
from 2017 through 2022 in amounts ranging from $815,000 to $2,780,000, and $1,700,000 and $2,315,000
of term bonds maturing on December 1, 2024 and December 1, 2027, respectively. Interest is paid semi-
annually on June 1 and December 1 at interest rates ranging from 1.75% to 4.05% per annum.
The Series 2016B bonds are payable from, and secured by, the tax revenues deposited in the
Redevelopment Property Tax Trust Fund. The aggregate debt service payments of the new debt are
$5,514,666 less than the old debt. The issuance of the new debt and refunding of the old debt resulted in an
economic gain (the difference between the net present value of the old debt and new debt service payments)
of approximately $5,072,654.
A reserve account is required to be maintained in the amount of $5,241,569. As of June 30, 2020, the
reserve requirement was met through the City’s purchase of a Surety policy in-lieu of the cash reserve
requirement. At June 30, 2020, $9,280,000 of the bonds were outstanding. In the event of default, the bond
trustee may pursue any available remedy, in law or in equity, to enforce the payments of the debt.
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Packet Pg. 305 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 78 -
Note 7 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements (Continued)
Tax Allocation Refunding Bonds, Series 2016B (Continued)
The annual debt service requirements for the Tax Allocation Bonds, Series 2016B outstanding at June 30,
2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 2,780,000$ 264,768$ 3,044,768$
2022 1,670,000 203,230 1,873,230
2023 815,000 165,140 980,140
2024 835,000 137,488 972,488
2025 865,000 107,738 972,738
2026-2028 2,315,000 136,100 2,451,100
Total 9,280,000$ 1,014,463$ 10,294,463$
Highland Senior Housing 1995 Mortgage Revenue Bonds
The Multifamily Housing Revenue Bonds 1995 Series (Highland Lutheran Senior Housing Project) were
issued on June 29, 1995 for $1,710,000. The mortgage revenue bonds are special obligations payable solely
from payments made on and secured by a pledge of the acquired mortgage loans and certain reserve funds
and other monies in connection therewith, all pledged under the resolution authorizing the issuance of the
bonds. The Bonds shall mature on July 1, 2025 and shall bear interest at the rate of 7.625% per annum.
Interest is payable semi-annually on July 1 and January 1. The bonds are payable from revenues or assets of
the EDA. Multifamily Housing Revenue Bonds (Highland Lutheran Senior Housing Project) 1995 Series
mortgage revenue bonds outstanding as of June 30, 2020 are $710,000. In the event of default, the bond
trustee may pursue any available remedy, in law or in equity, to enforce the payments of the debt.
The annual debt service requirements for the Highland Senior Housing Mortgage Revenue bonds
outstanding at June 30, 2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 95,000$ 50,516$ 145,516$
2022 105,000 42,891 147,891
2023 115,000 34,503 149,503
2024 120,000 25,544 145,544
2025 130,000 16,013 146,013
2026 145,000 5,528 150,528
Total 710,000$ 174,995$ 884,995$
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Packet Pg. 306 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 79 -
Note 7 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements (Continued)
Casa Ramona Senior Housing 1995 Mortgage Revenue Bonds
The Multifamily Housing Revenue Bonds 1995 Series (Casa Ramona Senior Housing Complex Project)
were issued on June 29, 1995 for $1,500,000. The mortgage revenue bonds are special obligations payable
solely from payments made on and secured by a pledge of the acquired mortgage loans and certain reserve
funds and other monies in connection therewith, all pledged under the resolution authorizing the issuance
of the bonds. The Bonds shall mature on July 1, 2025 and shall bear interest at the rate of 7.875% per
annum. Interest is payable semi-annually on July 1 and January 1. The bonds are payable from revenues or
assets of the EDA. Multifamily Housing Revenue Bonds (Casa Ramona Senior Housing Project) 1995
Series mortgage revenue bonds outstanding as of June 30, 2020 are $620,000. In the event of default, the
bond trustee may pursue any available remedy, in law or in equity, to enforce the payments of the debt.
The annual debt service requirements for the Casa Ramona Senior Housing 1995 Mortgage Revenue bonds
outstanding at June 30, 2020 are as follows:
Year Ending
June 30,Principal Interest Total
2021 85,000$ 45,478$ 130,478$
2022 90,000 38,588 128,588
2023 100,000 31,106 131,106
2024 105,000 23,034 128,034
2025 115,000 14,372 129,372
2026 125,000 4,922 129,922
Total 620,000$ 157,500$ 777,500$
1999 Certificates of Participation
On September 23, 1999, the San Bernardino Joint Powers Financing Authority issued $15,480,000 of
Refunding Certificates of Participation (Certificates). The Certificates were issued to retire $2,325,000
outstanding of Refunding Certificates of Participation (South Valle Public Improvement Project) dated
April 1, 1987, and $5,910,000 outstanding of Certificates of Participation (1995 Police Station Financing
Project) dated April 1, 1995, and to provide funds for capital improvements (201 Building Projects).
The Certificates mature on September 1 of each year through September 1, 2024, in amounts ranging from
$420,000 to $1,080,000. The interest represented by the Certificates is calculated on the basis of a 360-day
year of twelve 30-day months, from September 1, 1999, at the rates per annum set forth in the bond
documents and will represent the sum of the portions of the lease payments designated as interest coming
due during the six months preceding each interest payment date. The interest rates will range approximately
from 3.70% to 5.50% per annum.
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Packet Pg. 307 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 80 -
Note 7 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements (Continued)
1999 Certificates of Participation (Continued)
The Certificates maturing on September 1, 2020, are subject to mandatory sinking fund redemption in part
on September 1 in each year on or after September 1, 2010, from the principal components of the lease
payments required to be paid by the City pursuant to the Lease Agreements with respect to each such
redemption date, at a redemption price equal to the principal amount thereof to be redeemed, together with
interest accrued thereon to the date fixed for redemption, without premium, in accordance with the terms
identified in the bond documents.
The Certificates maturing on September 1, 2024, are subject to mandatory sinking fund redemption in part
on September 1, 2021, from the principal components of the lease payments required to be paid by the City
pursuant to the Lease Agreements with respect to each such redemption date, at a redemption price equal to
the principal amount thereof to be redeemed, together with interest accrued thereon to the date fixed for
redemption, without premium, in accordance with the terms identified in the bond documents. In the event
of default, the bond trustee may pursue any available remedy, in law or in equity, to enforce the payments of
the debt.
The Certificates represent direct, undivided fractional interest in lease payments to be made by the City
under the lease agreements. A reserve fund is required to be maintained in an amount equal to the
maximum annual debt service. At June 30, 2020, the reserve requirement was $647,159 and the amount held
in the reserve account was $647,159. The total outstanding balance of the Certificates at June 30, 2020, was
$2,745,000, which is the portion of the Certificates that represent the South Valle Refunding and 201
Building Projects. Repayments of these portions of the Certificates are funded from the Redevelopment
Property Tax Trust Fund, as a result of the dissolution of the redevelopment agency. The Certificates that
represent the Police Station portion, were defeased during the fiscal year ended June 30, 2017.
The annual debt service requirements for the 1999 Certificates of Participation outstanding at June 30, 2020
are as follows:
Year Ending
June 30,Principal Interest Total
2021 490,000$ 137,500$ 627,500$
2022 520,000 109,725 629,725
2023 545,000 80,438 625,438
2024 580,000 49,500 629,500
2025 610,000 16,775 626,775
Total 2,745,000$ 393,938$ 3,138,938$
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Packet Pg. 308 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 81 -
Note 8 – Compensated Absences
The City records a liability for unused vacation and similar compensatory leave balances, as the employees’
entitlement to these balances are attributable to services already rendered and it is probable that virtually all of
these balances will be liquidated by either paid time-off or payments upon termination or retirement.
A. Primary Government
A summary of changes in the compensated absences balances for the primary government for the year
ended June 30, 2020 is as follows:
Balance Balance Due within Due in More
July 1, 2019 Additions Deletions June 30, 2020 One Year Than One Year
Governmental activities 5,217,775$ 8,252,913$ (7,468,569)$ 6,002,119$ 1,800,636$ 4,201,483$
Business-type activities 1,380,449 2,364,854 (2,038,721) 1,706,582 1,361,285 345,297
Total 6,598,224$ 10,617,767$ (9,507,290)$ 7,708,701$ 3,161,921$ 4,546,780$
Classification
Compensated absences of the primary government are obligations of the following funds:
Governmental activities
Governmental Funds 5,769,492$
Workers Compensation 7,114
Liability Insurance 8,266
Motorpool 76,076
Information Systems 141,171
Total - Governmental activities 6,002,119$
Business-type activities
Water Fund 1,186,693$
Sewer Fund 482,709
Sewer Collection Fund 29,220
Integrated Waste Fund 7,960
Total - Business-type activities 1,706,582$
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Packet Pg. 309 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 82 -
Note 8 – Compensated Absences (Continued)
B. Fiduciary Fund Financial Statements
A summary of changes in the compensated absences balances for the fiduciary fund financial statements for
the year ended June 30, 2020 is as follows:
Balance Balance Due within Due in More
July 1, 2019 Additions Deletions June 30, 2020 One Year Than One Year
Compensated absences 112,710$ 14,799$ (11,984)$ 115,525$ 115,525$ -$
Total 112,710$ 14,799$ (11,984)$ 115,525$ 115,525$ -$
Classification
All compensated absences liabilities in the fiduciary fund financial statements belong to the Redevelopment
Obligation Retirement Fund (Successor Agency).
Note 9 – Claims and Judgments Payable
The City of San Bernardino is self-insured for its liability, unemployment and long-term disability programs.
The accrued liability for estimated claims represents an estimate of the eventual loss on claims arising prior to
year-end including claims incurred but not yet reported and estimates of loss adjustment expense.
For liability claims, the City is self-insured for the first $5 million. In addition, the City has obtained excess
liability coverage using a tiered system with four carriers totaling $35 million per occurrence.
The City is a member of the Public Risk Innovation, Solutions, and Management (PRISM), formerly known as
CSAC Excess Insurance Authority for its workers’ compensation claims. For these claims, the City is self-
insured for the first $1 million. Excess coverage is currently maintained by PRISM for workers’ compensation
for coverage in excess of the City’s self-insured retention of $1 million, with statutory limits of $50 million
Settled claims for general liability and workers’ compensation have not exceeded insurance coverage during the
past three years.
A. Governmental Activities
Changes in the general liability claims liability for the governmental activities for the past three fiscal years
are as follows:
Beginning of Claims and Balance at
Fiscal Year Changes in Claims Fiscal Year
Liability Estimates Payments End
2017-2018 7,845,401$ 1,490,799$ (4,164,456)$ 5,171,744$
2018-2019 5,171,744 2,905,525 (2,067,649) 6,009,620
2019-2020 6,009,620 9,004,822 (5,151,204) 9,863,238
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Packet Pg. 310 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 83 -
Note 9 – Claims and Judgments Payable (Continued)
A. Governmental Activities (Continued)
Changes in the workers’ compensation claims liability for the governmental activities for the past three
fiscal years are as follows:
Beginning of Claims and Balance at
Fiscal Year Changes in Claims Fiscal Year
Liability Estimates Payments End
2017-2018 24,632,649$ 4,985,843$ (6,655,289)$ 22,963,203$
2018-2019 22,963,203 3,002,819 (3,644,906) 22,321,116
2019-2020 22,321,116 2,132,806 (2,533,549) 21,920,373
B. Business-Type Activities
Changes in the workers’ compensation claims liability for the business-type activities for the past three
fiscal years are as follows:
Beginning of Claims and Balance at
Fiscal Year Changes in Claims Fiscal Year
Liability Estimates Payments End
2017-2018 2,410,603$ 2,608,114$ (2,131,740)$ 2,886,977$
2018-2019 2,886,977 (197,045) - 2,689,932
2019-2020 2,689,932 (911,541) - 1,778,391
The City maintains third party insurance coverage for general liability claims in business-type activities.
Note 10 – Pension Plans
A. Summary
Net Pension Liability
Net Pension Liability is reported in the accompanying statements of net position as follows:
Net Pension
Liability
CalPERS Miscellaneous Plan - City 168,143,581$
CalPERS Safety Plan - City 275,241,375
Subtotal - City 443,384,956
CalPERS Miscellaneous Plan - Successor Agency 6,660,395
Total 450,045,351$
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Packet Pg. 311 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 84 -
Note 10 – Pension Plans (Continued)
A. Summary (Continued)
Deferred Outflows of Resources
Deferred Outflows of Resources are reported in the accompanying statements of net position as follows:
Differences Between Pension Contributions
Expected and Changes of Made after the
Actual Experience Assumptions Measurement Date Total
CalPERS Miscellaneous Plan - City 3,292,972$ -$ 15,688,687$ 18,981,659$
CalPERS Safety Plan - City 5,932,915 - 22,639,577 28,572,492
Subtotal - City 9,225,887 - 38,328,264 47,554,151
CalPERS Miscellaneous Plan - Successor Agency 426,751 205,012 420,125 1,051,888
Total 9,652,638$ 205,012$ 38,748,389$ 48,606,039$
Deferred Inflows of Resources
Deferred Inflows of Resources are reported in the accompanying statements of net position as follows:
Net Difference Between Differences Between
Differences Between Projected and Actual Employer's Contributions Change in
Expected and Changes of Earnings on Pension and Proportionate Share Employer's
Actual Experience Assumptions Plan Investments of Contributions Proportion Total
CalPERS Miscellaneous Plan - City 72,037$ 124,655$ 2,600,720$ -$ -$ 2,797,412$
CalPERS Safety Plan - City 59,313 343,619 3,631,200 - - 4,034,132
Subtotal - City 131,350 468,274 6,231,920 - - 6,831,544
CalPERS Miscellaneous Plan - Successor Agency - - 116,444 324,116 173,061 613,621
Total 131,350$ 468,274$ 6,348,364$ 324,116$ 173,061$ 7,445,165$
Pension Expense
Pension expenses are included in the accompanying financial statements as follows:
Net Pension
Expense
CalPERS Miscellaneous Plan - City 22,489,384$
CalPERS Safety Plan - City 47,370,983
Subtotal - City 69,860,367
CalPERS Miscellaneous Plan - Successor Agency 927,740
Total 70,788,107$
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Packet Pg. 312 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 85 -
Note 10 – Pension Plans (Continued)
B. City Plans
Plan Description
Substantially all City employees working the equivalent of 1,000 hours per fiscal year are eligible to
participate in the Safety Plan and Miscellaneous Plan Agent multiple-employer defined benefit plans
administered by California Public Employees Retirement System (CalPERS), which acts as a common
investment and administrative agent for its participating member employers. Benefit Provisions under the
Plans are established by State statutes within the Public Employee’s Retirement Law. Following the passage
of AB340, Public Employees’ Pension Reform Act (PEPRA) by the California Legislature, employees hired
on or after January 1, 2013, who were not previously enrolled in the PERS system elsewhere, or who have
had a break in service of at least six months are required to be enrolled in this retirement program which
provides a benefit level that is lower than the benefits provided for CalPERS employees that do not meet
the PEPRA qualifications previously described. CalPERS issues publicly available reports that include a full
description of the pension plans regarding benefit provisions, assumptions and membership information
that can be found on the CalPERS website. Copies of the CalPERS annual financial report may be obtained
from the CalPERS Executive Office – 400 P Street, Sacramento, CA 95814.
Benefits Provided
CalPERS provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits
to plan members and beneficiaries. A classic CalPERS member becomes eligible for service retirement upon
attainment of age 55 with at least 5 years of credited service.
CalPERS California Public Employees’ Pension Reform Act (PEPRA) members become eligible for service
retirement upon attainment of age 62 with at least 5 years of service. The service retirement benefit is a
monthly allowance equal to the product of the benefit factor, years of service, and final compensation. The
final compensation is the monthly average of the member's highest 36 or 12 consecutive months' fulltime
equivalent monthly pay. Retirement benefits for classic miscellaneous employees are calculated as 2% to
2.7% of the average final 12 months compensation. Retirement benefits for PEPRA miscellaneous
employees are calculated as 2% of the average final 36 months compensation. Retirement benefits for
classic safety employees are calculated as 3% of the average final 12 months compensation. Retirement
benefits for PEPRA safety employees are calculated as 2.7% of the average final 36 months compensation.
Participant is eligible for nonindustrial disability retirement if becomes disabled and has at least 5 years of
credited service. There is no special age requirement. The standard nonindustrial disability retirement
benefit is a monthly allowance equal to 1.8% of final compensation, multiplied by service.
Industrial disability benefits are not offered to miscellaneous employees. The City provides industrial
disability retirement benefit to safety employees. The industrial disability retirement benefit is a monthly
allowance equal to 50% of final compensation.
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Packet Pg. 313 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 86 -
Note 10 – Pension Plans (Continued)
B. City Plans (Continued)
Benefits Provided (Continued)
An employee’s beneficiary may receive the basic death benefit if the employee dies while actively employed.
The employee must be actively employed with the City to be eligible for this benefit. An employee’s
survivor who is eligible for any other pre-retirement death benefit may choose to receive that death benefit
instead of this basic death benefit. The basic death benefit is a lump sum in the amount of the employee's
accumulated contributions, where interest is currently credited at 7.5% per year, plus a lump sum in the
amount of one month's salary for each completed year of current service, up to a maximum of six months’
salary. For purposes of this benefit, one month's salary is defined as the member's average monthly full-time
rate of compensation during the 12 months preceding death.
Upon the death of a retiree, a one-time lump sum payment of $500 will be made to the retiree’s designated
survivor(s), or to the retiree’s estate.
Benefit terms provide for annual cost-of-living adjustments to each employee’s retirement allowance.
Beginning the second calendar year after the year of retirement, retirement and survivor allowances will be
annually adjusted on a compound basis by 2%.
Employees Covered
At June 30, 2019, the measurement date, the following employees were covered by the benefit terms for
each Plan:
Employee Count
Miscellaneous Safety
Active employees 634 244
Transferred and terminated employees 1,012 216
Retired employees and beneficiaries 1,517 737
Total 3,163 1,197
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (“PERL”) requires that the employer
contribution rates for all public employers be determined on an annual basis by the actuary and shall be
effective on the July 1 following notice of a change in the rate. The total plan contributions are determined
through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated
amount necessary to finance the costs of benefits earned by employees during the year, with an additional
amount to finance any unfunded accrued liability. The employer is required to contribute the difference
between the actuarially determined rate and the contribution rate of employees. For the year ended June 30,
2020, the average active miscellaneous and safety employee contribution rates were 7.545% and 9.394% of
annual pay, respectively, and the employer’s contribution rates were 10.815% and 20.683% of miscellaneous
and safety employee annual payroll, respectively.
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Packet Pg. 314 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 87 -
Note 10 – Pension Plans (Continued)
B. City Plans (Continued)
Contributions
For the fiscal year ended June 30, 2020, the plan’s contributions made for each Plan was as follows:
Miscellaneous Safety Aggregate Total765345
Contributions - employer 15,688,687$ 22,639,577$ 38,328,264$
Net Pension Liability
The City’s net pension liability is measured as the total pension liability, less the pension plan’s fiduciary net
position. The net pension liability of the Plan is measured as of June 30, 2019, using an annual actuarial
valuation as of June 30, 2018 rolled forward to June 30, 2019 using standard update procedures. A summary
of principal assumptions and methods used to determine the net pension liability is shown on the following
page.
Actuarial Assumptions
The total pension liabilities in the June 30, 2018 actuarial valuations were determined using the following
actuarial assumptions:
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate
Inflation
Salary Increases
Investment Rate of Return
Mortality Rate Table
Post Retirement Benefit Increase
Derived using CalPERS’ Membership Data for all
Funds.
Contract COLA up to 2.75% until Purchasing Power
Protection Allowance Floor on Purchasing Power
applies, 2.75% thereafter
Entry Age Normal in accordance with the requirement
of GASB Statement No. 68
7.15%
2.75%
Varies by Entry Age and Service
7.375%
All other actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actuarial
experience study for the period from 1997 to 2011, including updates to salary increase, mortality, and
retirement rates. The Experience Study report can be found on the CalPERS website under Forms and
Publications.
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Packet Pg. 315 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 88 -
Note 10 – Pension Plans (Continued)
B. City Plans (Continued)
Discount Rate & Long-term Expected Rate of Return
In determining the long-term expected rate of return, CalPERS took into account, both short-term and
long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were
developed assuming that both members and employers will make their required contributions on time and
as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound
(geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using
a building-block approach. Using the expected nominal returns for both short-term and long-term, the
present value of benefits was calculated for each fund. The expected rate of return was set by calculating the
single equivalent expected return that arrived at the same present value of benefits for cash flows as the one
calculated using both short-term and long-term returns. The expected rate of return was then set equivalent
to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
The table below reflects long-term expected real rate of return by asset class. The rate of return was
calculated using the capital market assumptions applied to determine the discount rate and asset allocation.
These geometric rates of return are net of administrative expenses.
Asset Class
New Strategic
Allocation
Real Return Years
1 - 10 1
Real Return Years
11 + 2
Global equity 50.00% 4.80% 5.98%
Global fixed income 28.00% 1.00% 2.62%
Inflation sensitive assets 0.00% 0.77% 1.81%
Private equity 8.00% 6.30% 7.23%
Real assets 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
1 An expected inflation of 2.00% was used for this period.
2 An expected inflation of 2.92% was used for this period.
The discount rate used to measure the total pension liability was 7.15% for the plan. To determine whether
the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress
tested plans that would most likely result in a discount rate that would be different from the actuarially
assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the
current 7.15% discount rate is adequate and the use of the municipal bond rate calculation is not necessary.
The long term expected discount rate of 7.15% is applied to all plans in the Public Employees Retirement
Fund (PERF). The stress test results are presented in a detailed report called “GASB Crossover Testing
Report” that can be obtained from the CalPERS website under the GASB 68 Section.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 89 -
Note 10 – Pension Plans (Continued)
B. City Plans (Continued)
Changes in the Net Pension Liability
The following table shows the changes in net pension liability recognized over the measurement period:
Total Pension
Liability
Plan Fiduciary Net
Position
Net Pension
Liability
Balance at June 30, 2018 (Valuation Date) 571,860,880$ 413,926,586$ 157,934,294$
Changes in the year:
Service cost 7,264,944 - 7,264,944
Interest on the total pension liabilities 40,448,534 - 40,448,534
Differences between expected and actual experience 6,286,583 - 6,286,583
Benefit payments, including refunds of members contributions (32,132,357) (32,132,357) -
Contributions - employer - 13,870,437 (13,870,437)
Contributions - employee - 3,255,149 (3,255,149)
Net investment income - 26,959,611 (26,959,611)
Administrative expenses - (294,423) 294,423
Net changes 21,867,704 11,658,417 10,209,287
Balance at June 30, 2019 (Measurement Date) 593,728,584$ 425,585,003$ 168,143,581$
Miscellaneous Plan
Total Pension
Liability
Plan Fiduciary Net
Position
Net Pension
Liability
Balance at June 30, 2018 (Valuation Date) 796,863,657$ 539,457,785$ 257,405,872$
Changes in the year:
Service cost 8,269,399 - 8,269,399
Interest on the total pension liabilities 56,383,004 - 56,383,004
Changes in assumptions - - -
Differences between expected and actual experience 10,170,711 - 10,170,711
Benefit payments, including refunds of members contributions (45,191,159) (45,191,159) -
Plan to plan resource movement - - -
Contributions - employer - 19,557,103 (19,557,103)
Contributions - employee - 2,698,657 (2,698,657)
Net investment income - 35,115,561 (35,115,561)
Administrative expenses - (383,710) 383,710
Net changes 29,631,955 11,796,452 17,835,503
Balance at June 30, 2019 (Measurement Date) 826,495,612$ 551,254,237$ 275,241,375$
Safety Plan
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 90 -
Note 10 – Pension Plans (Continued)
B. City Plans (Continued)
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the City’s net pension liability, calculated using the discount rate, as well as what the
City’s net pension liability would be if it were calculated using a discount rate that is one percentage point
lower or one percentage point higher than the current rate:
Discount Rate - 1% Current Discount Discount Rate + 1%
(6.15%) Rate (7.15%) (8.15%)
Miscellaneous Plan 243,884,259$ 168,143,581$ 105,594,444$
Safety Plan 386,929,259$ 275,241,375$ 184,071,665$
Aggregate Total 630,813,518$ 443,384,956$ 289,666,109$
Plan's Aggregate Net Pension Liability/(Asset)
Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued
CalPERS financial reports.
Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
For the year ended June 30, 2020, the City recognized pension expense in the amounts of $22,489,384 and
$47,370,983, for the miscellaneous and safety plans, respectively.
The amortization period differs depending on the source of the gain or loss. The difference between
projected and actual earnings is amortized over 5-years straight line. All other amounts are amortized
straight-line over the average expected remaining service lives of all members that are provided with
benefits (active, inactive and retired) as of the beginning of the measurement period.
The Expected Average Remaining Service Lifetime (“EARSL”) is calculated by dividing the total future
service years by the total number of plan participants (active, inactive, and retired) in the risk pool. The
EARSL for the Miscellaneous Plan for the 2018-19 measurement period is 2.1 years, which was obtained by
dividing the total service years of 6,660 (the sum of remaining service lifetimes of the active employees) by
3,107 (the total number of participants: active, inactive, and retired). The EARSL for the Safety Plan for the
2018-19 measurement period is 2.4 years, which was obtained by dividing the total service years of 2,808
(the sum of remaining service lifetimes of the active employees) by 1,190 (the total number of participants:
active, inactive, and retired).
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 91 -
Note 10 – Pension Plans (Continued)
B. City Plans (Continued)
Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
At June 30, 2020 the City reported deferred outflows of resources and deferred inflows of resources related
to pensions from the following sources:
Deferred outflows Deferred inflows
of Resources of Resources
Pension contributions made subsequent
to measurement date 15,688,687$ -$
Difference between projected and actual
earning on pension plan investments - (2,600,720)
Changes in assumptions - (124,655)
Differences between expected and actual experience 3,292,972 (72,037)
Total 18,981,659$ (2,797,412)$
Miscellaneous Plan
Deferred outflows Deferred inflows
of Resources of Resources
Pension contributions made subsequent
to measurement date 22,639,577$ -$
Difference between projected and actual
earning on pension plan investments - (3,631,200)
Changes in assumptions - (343,619)
Differences between expected and actual experience 5,932,915 (59,313)
Total 28,572,492$ (4,034,132)$
Safety Plan
Deferred outflows Deferred inflows
of Resources of Resources
Pension contributions made subsequent
to measurement date 38,328,264$ -$
Difference between projected and actual
earning on pension plan investments - (6,231,920)
Changes in assumptions - (468,274)
Differences between expected and actual experience 9,225,887 (131,350)
Differences in proportions - -
Total 47,554,151$ (6,831,544)$
Aggregate Totals
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 92 -
Note 10 – Pension Plans (Continued)
B. City Plans (Continued)
For the Miscellaneous Plan and Safety Plan, $15,688,687 and $22,639,577, respectively, was reported as
deferred outflows of resources related to pensions resulting from City’s contributions subsequent to the
measurement date and will be recognized as a reduction of the net pension liability in the fiscal year ended
June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources
related to pensions will be recognized in pension expense as follows:
Fiscal Year
Ending June 30, Miscellaneous Plan Safety Plan
2020 4,355,500$ 5,857,530$
2021 (3,514,796) (3,456,490)
2022 (750,095) (1,017,769)
2023 404,951 515,512
2024 - -
Thereafter - -
495,560$ 1,898,783$
Deferred Outflows/(Inflows) of Resources
C. Successor Agency Plan
Plan Description
The Successor Agency Plan of the City of San Bernardino is available to full time employees employed by
the Successor Agency to the San Bernardino Economic Development Agency. Part-time employees must
meet specific criteria for participation. The Classic Plans are closed to new entrants. Benefit Provisions
under the Plans are established by State statutes within the Public Employee’s Retirement Law. CalPERS
issues publicly available reports that include a full description of the pension plans regarding benefit
provisions, assumptions and membership information that can be found on the CalPERS website. Copies
of the CalPERS annual financial report may be obtained from the CalPERS Executive Office – 400 P
Street, Sacramento, CA 95814.
Benefits Provided
CalPERS provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits
to plan members and beneficiaries. A classic safety and miscellaneous CalPERS member becomes eligible
for Service Retirement upon attainment of age 50 and 55, respectively, with at least 5 years of credited
service. The service retirement benefit is a monthly allowance equal to the product of the benefit factor,
years of service, and final compensation. The final compensation is the monthly average of the member's
highest 12 full-time equivalent monthly pay. Retirement benefits for classic safety and miscellaneous
employees are calculated as 3% and 2.7%, respectively, of the average final 12 months compensation.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 93 -
Note 10 – Pension Plans (Continued)
C. Successor Agency Plan (Continued)
Benefits Provided (Continued)
Participant is eligible for non-industrial disability retirement if he becomes disabled and has at least 5 years
of credited service. There is no special age requirement. The standard non-industrial disability retirement
benefit is a monthly allowance equal to 1.8% of final compensation, multiplied by service. Industrial
disability benefits are not offered to miscellaneous employees.
An employee’s beneficiary may receive the basic death benefit if the employee dies while actively employed.
The employee must be actively employed with the City to be eligible for this benefit. An employee’s
survivor who is eligible for any other pre-retirement death benefit may choose to receive that death benefit
instead of this basic death benefit. The basic death benefit is a lump sum in the amount of the employee's
accumulated contributions, where interest is currently credited at 7.5% per year, plus a lump sum in the
amount of one month's salary for each completed year of current service, up to a maximum of six months’
salary. For purposes of this benefit, one month's salary is defined as the member's average monthly full-time
rate of compensation during the 12 months preceding death.
Upon the death of a retiree, a one-time lump sum payment of $500 will be made to the retiree’s designated
survivor(s), or to the retiree’s estate.
Benefit terms provide for annual cost-of-living adjustments to each employee’s retirement allowance.
Beginning the second calendar year after the year of retirement, retirement and survivor allowances will be
annually adjusted on a compound basis by 2%.
Employees Covered
At June 30, 2019, the measurement date, the following employees were covered by the benefit terms the
Plan:
Successor Agency
Active employees 1
Transferred and terminated employees 34
Retired employees and beneficiaries 69
Total 104
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 94 -
Note 10 – Pension Plans (Continued)
C. Successor Agency Plan (Continued)
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer
contribution rates for all public employers be determined on an annual basis by the actuary and shall be
effective on the July 1 following notice of a change in the rate. The total plan contributions are determined
through the CalPERS’ annual actuarial valuation process. For public agency cost-sharing plans covered by
the Miscellaneous risk pools, the Plan’s actuarially determined rate is based on the estimated amount
necessary to pay the Plan’s allocated share of the risk pool’s costs of benefits earned by employees during
the year, and any unfunded accrued liability. The employer is required to contribute the difference between
the actuarially determined rate and the contribution rate of employees. For the measurement period ended
June 30, 2019 (the measurement date), the active contribution rate was 7.784% of annual payroll for the
Miscellaneous Classic Plan which was paid for by the employer. The average employer’s contribution rate
was 15.206% of annual payroll for the Miscellaneous Classic Plan.
For the year ended June 30, 2020, employer contributions made for the Successor Agency Miscellaneous
Cost-sharing Plan was as follows:
Successor Agency 765
Contributions - employer 420,125$
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to
Pensions
The City’s net pension liability for each Plan is measured as the proportionate share of the net pension
liability. The net pension liability of the Plans is measured as of June 30, 2019, and the total pension liability
for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June
30, 2018 rolled forward to June 30, 2019 using standard update procedures. The City’s proportion of the net
pension liability was based on a projection of the City’s long-term share of contributions to the pension
plans relative to the projected contributions of all participating employers, actuarially determined.
As of measurement date June 30, 2019, the City reported net pension liability for its proportionate shares of
the net pension liability of the Successor Agency Miscellaneous Plan as follows:
Plan Total Pension Plan Fiduciary Net Plan Net Pension
Liability Position Liability/(Asset)
Balance at: 6/30/18 (Valuation date) 21,541,288$ 15,271,896$ 6,269,392$
Balance at: 6/30/19 (Measurement date) 21,737,488 15,077,093 6,660,395
Net Changes during 2018-2019 196,200 (194,803) 391,003
Increase (Decrease)
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 95 -
Note 10 – Pension Plans (Continued)
C. Successor Agency Plan (Continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to
Pensions (Continued)
The following is the approach established by the plan actuary to allocate the net pension liability and
pension expense to the individual employers within the risk pool.
(1) In determining a cost-sharing plan’s proportionate share, total amounts of liabilities and assets are first
calculated for the risk pool as a whole on the valuation date (June 30, 2018). The risk pool’s fiduciary net
position (“FNP”) subtracted from its total pension liability (“TPL”) determines the net pension liability
(“NPL”) at the valuation date.
(2) Using standard actuarial roll forward methods, the risk pool TPL is then computed at the measurement
date (June 30, 2019). Risk pool FNP at the measurement date is then subtracted from this number to
compute the NPL for the risk pool at the measurement date. For purposes of FNP in this step and any later
reference thereto, the risk pool’s FNP at the measurement date denotes the aggregate risk pool’s FNP at
June 30, 2019 less the sum of all additional side fund (or unfunded liability) contributions made by all
employers during the measurement period (2018-19).
(3) The individual plan’s TPL, FNP and NPL are also calculated at the valuation date.
(4) Two ratios are created by dividing the plan’s individual TPL and FNP as of the valuation date from (3)
by the amounts in step (1), the risk pool’s total TPL and FNP, respectively.
(5) The plan’s TPL as of the Measurement Date is equal to the risk pool TPL generated in (2) multiplied by
the TPL ratio generated in (4). The plan’s FNP as of the Measurement Date is equal to the FNP generated
in (2) multiplied by the FNP ratio generated in (4) plus any additional side fund (or unfunded liability)
contributions made by the employer on behalf of the plan during the measurement period.
(6) The plan’s NPL at the Measurement Date is the difference between the TPL and FNP calculated in (5).
The City’s proportionate share of the net pension liability for the Successor Agency Miscellaneous Plan as
of June 30, 2018 and 2019 was as follows:
Proportion June 30, 2018 0.06506%
Proportion June 30, 2019 0.06500%
Change - Increase (Decrease) -0.00006%
For the year ended June 30, 2020, the City recognized pension expense in the amount of $927,740 for the
Successor Agency Miscellaneous Plan.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 96 -
Note 10 – Pension Plans (Continued)
C. Successor Agency Plan (Continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to
Pensions (Continued)
The amortization period differs depending on the source of the gain or loss. The difference between
projected and actual earnings is amortized over 5-years straight line. All other amounts are amortized
straight-line over the average expected remaining service lives of all members that are provided with
benefits (active, inactive and retired) as of the beginning of the measurement period.
The EARSL for PERF C for the measurement date ending June 30, 2019 is 3.8 years, which was obtained
by dividing the total service years of 530,470 (the sum of remaining service lifetimes of the active
employees) by 140,593 (the total number of participants: active, inactive, and retired) in PERF C. Inactive
employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the
members’ probability of decrementing due to an event other than receiving a cash refund.
At June 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related
to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions made subsequent
to measurement date 420,125$ -$
Difference between projected and actual earnings on
pension plan investments - (116,444)
Adjustment due to differences in proportions - (173,061)
Changes in assumptions 205,012 -
Difference between actual and expected experience 426,751 -
Difference between employer's actual contributions
and proportionate share of contributions - (324,116)
Total 1,051,888$ (613,621)$
Successor Agency Plan
For the Successor Agency Miscellaneous Plan, $420,125 was reported as deferred outflows of resources
related to pensions resulting from City’s contributions subsequent to the measurement date will be
recognized as a reduction of the net pension liability in the fiscal year ended June 30, 2021.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 97 -
Note 10 – Pension Plans (Continued)
C. Successor Agency Plan (Continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to
Pensions (Continued)
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to
pensions will be recognized in pension expense as follows:
Fiscal Year
Ending June 30,
Deferred Outflows/
(Inflows) of Resources
2021 197,175$
2022 (211,468)
2023 8,905
2024 23,530
2025 -
Thereafter -
18,142$
Actuarial Methods and Assumptions Used to Determine Total Pension Liability
For the measurement period ended June 30, 2019 (the measurement date), the total pension liability was
determined by rolling forward the June 30, 2018 total pension liability. Both the June 30, 2017 and the June
30, 2018 total pension liabilities were based on the following actuarial methods and assumptions:
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate
Inflation
Salary Increases
Investment Rate of Return
Mortality Rate Table
Post Retirement Benefit Increase
7.15%
2.50%
Varies by Entry Age and Service
7.15%
Entry Age Normal in accordance with the requirement of
GASB Statement No. 68
Derived using CalPERS’ Membership Data for all Funds
Contract COLA up to 2.50% until Purchasing Power
Protection Allowance Floor on Purchasing Power applies
All other actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actuarial
experience study for the period from 1997 to 2011, including updates to salary increase, mortality, and
retirement rates. The Experience Study report can be found on the CalPERS website under Forms and
Publications.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 98 -
Note 10 – Pension Plans (Continued)
C. Successor Agency Plan (Continued)
Discount Rate
The discount rate used to measure the total pension liability was 7.15%. To determine whether the
municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress
tested plans that would most likely result in a discount rate that would be different from the actuarially
assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the
current 7.15% discount rate is adequate and the use of the municipal bond rate calculation is not necessary.
The long term expected discount rate of 7.15% is applied to all plans in the Public Employees Retirement
Fund. The stress test results are presented in a detailed report called “GASB Crossover Testing Report” that
can be obtained at CalPERS’ website under the GASB 68 section.
The long-term expected rate of return on pension plan investments was determined using a building-block
method in which best-estimate ranges of expected future real rates of return (expected returns, net of
pension plan investment expense and inflation) are developed for each major asset class. In determining the
long-term expected rate of return, staff took into account both short-term and long-term market return
expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming
that both members and employers will make their required contributions on time and as scheduled in all
future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns
were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building block
approach. Using the expected nominal returns for both short-term and long-term, the present value of
benefits was calculated for each fund. The expected rate of return was set by calculating the single
equivalent expected return that arrived at the same present value of benefits for cash flows as the one
calculated using both short-term and long-term returns. The expected rate of return was then set equivalent
to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
The table below reflects long-term expected real rate of return by asset class. The rate of return was
calculated using the capital market assumptions applied to determine the discount rate and asset allocation.
These geometric rates of return are net of administrative expenses.
Assumed Asset Real Return Real Return
Asset Class Allocation Years 1-10
1 Years 11+2
Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Assets - 0.77% 1.18%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% - -0.92%
100%
1An expected inflation of 2.00% used for this period
2An expected inflation of 2.92% used for this period
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 99 -
Note 10 – Pension Plans (Continued)
C. Successor Agency Plan (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the City’s proportionate share of the net pension liability for the Successor Agency
Miscellaneous Plan, calculated using the discount rate for the Successor Agency Miscellaneous Plan, as well
as what the City’s proportionate share of the net pension liability would be if it were calculated using a
discount rate that is one percentage point lower or one percentage point higher than the current rate:
Discount Rate - 1% Current Discount Discount Rate + 1%
(6.15%) Rate (7.15%) (8.15%)
9,584,154$ 6,660,395$ 4,247,039$
Plan's Aggregate Net Pension Liability/(Asset)
Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued
CalPERS financial reports.
Payable to the Pension Plan
At June 30, 2020, the Successor Agency reported a payable of $0 for the outstanding amount of
contributions to the pension plan required for the year ended June 30, 2020.
Note 11 – Other Postemployment Benefits
A. City – Excluding Water Department (Water Enterprise Fund and Sewer Enterprise Fund)
The City administers a single employer defined benefit healthcare plan (the Plan). The Plan provides
healthcare and life insurance for eligible retirees and their surviving spouses through the City’s group health
insurance plan. Life insurance premiums are paid 100% by retirees. The plan covers both active and retired
members. Benefit provisions are established through negotiations between the City and various union
bargaining groups.
However, on August 1, 2012, the City filed a Chapter 9 petition for bankruptcy protection in the United
States Bankruptcy Court. A Retiree Committee was appointed by the United States Trustee to represent the
interests of the retired employees.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 100 -
Note 11 – Other Postemployment Benefits (Continued)
A. City – Excluding Water Department (Water Enterprise Fund and Sewer Enterprise Fund)
(Continued)
On May 19, 2015, the City and the Retiree Committee reached an agreement to settle claims of retirees for
lost health benefits. Pursuant to this settlement all retiree health benefits for employees hired after January
1, 2013 are eliminated. At June 30, 2017, a finite group of retirees, numbering fewer than sixteen and
meeting specific criteria, continue to receive a subsidy of $116 per month with an annual increase capped at
two percent per calendar year. These participants are placed in a City healthcare plan for Retirees only.
This is a closed group and its beneficiaries are a declining number, gradually being removed from the limited
ongoing benefit as they either pass away or become ineligible for other potential reasons.
The settlement is part of the City’s Chapter 9 Plan of Adjustment effective June 15, 2017. As a result of this
settlement, the City’s OPEB obligation of $29,753,601 has been reduced to zero as the City has eliminated
post-employment benefits.
B. Water Department
Plan Description
The City Water Department (Department) provides health benefits to all qualifying retirees and their
spouses in accordance with Memorandums of Understanding under various labor agreements. The
Department maintains the financial activity of the plan as a trust fund, and no separate financial report is
publicly available.
Employees Covered
Employees are eligible for retiree health benefits if they retire from the Department on or after age 50 with
at least 10, 12, or 15 years of service, depending on bargaining unit, and are eligible for a PERS pension.
As of the June 30, 2019 measurement date, the following current and former employees were covered by
the benefit terms under the OPEB Plan:
Active plan members 260
Inactive employees or beneficiaries currently
receiving benefits 161
Inactive plan members entitled to, but not yet
receiving benefits -
Total 421
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 101 -
Note 11 – Other Postemployment Benefits (Continued)
B. Water Department (Continued)
Contributions
The contribution requirements of plan members and the Department are established and may be amended
by the Board. The required contribution is based on projected pay-as-you-go financing requirements, with
an additional amount to prefund benefits as may be determined annually by the Board. The Department has
established an irrevocable trust to which pre-funding contributions are made. For the fiscal year ended June
30, 2020, the Department’s contributions were $2,084,421, and the amount of contributions in the form of
an implied subsidy were $518,000.
Net OPEB Liability
The Department’s net OPEB liability was measured as of June 30, 2019 and the total OPEB liability used to
calculated the net OPEB liability was determined by an actuarial valuation dated June 30, 2018 that was
rolled forward to determine the June 30, 2019 total OPEB liability, based on the following actuarial
methods and assumptions:
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate 6.25%
Inflation 2.75%
Investment Rate of Return 6.25%
Mortality Rate
Healthcare Trend Rate
Entry Age Normal
CalPERS 1997-2015 Experience Study
Non-Medicare - 7.5% for 2020,
decreasing to an ultimate rate of 4.0% in 2076;
Medicare - 6.5% for 2020,
decreasing to an ultimate rate of 4.0% in 2076
The long-term expected rate of return on OPEB plan investments was determined using a building-block
method in which expected future real rates of return (expected returns, net of OPEB plan investment
expense and inflation) are developed for each major asset class. These ranges are combined to produce the
long-term expected rate of return by weighting the expected future real rates of return by the target asset
allocation percentage and by adding expected inflation.
The target allocation and best estimates of arithmetic real rates of return for each major asset class are
summarized in the following table:
Asset Class Target Allocation
Long-term
Expected Real Rate
of Return
Fixed income 40.00% 1.47%
Global equity 60.00% 4.82%
Assumed long-term rate of inflation - 2.75%
Expected long-term rate of return - 6.25%
Total 100.00%
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 102 -
Note 11 – Other Postemployment Benefits (Continued)
B. Water Department (Continued)
Discount Rate
The discount rate used to measure the total OPEB liability was 6.25 percent. The projection of cash flows
used to determine the discount rate assumed that the Department’s contributions will be made at rates equal
to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net
position was projected to be available to make all projected OPEB payments for current and inactive
employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments
was applied to all periods of projected benefit payments to determine the total OPEB liability.
Changes in the Net OPEB Liability
The changes in the net OPEB liability are as follows:
Total OPEB Plan Fiduciary Net Net OPEB
Liability Position Liability/(Asset)
(a) (b) (c) = (a) - (b)
Balance at June 30, 2018 39,684,988$ 25,307,407$ 14,377,581$
Changes Recognized for the Measurement Period:
Service Cost 1,312,778 - 1,312,778
Interest on the total OPEB liability 2,512,269 - 2,512,269
Changes in benefit terms - - -
Changes in assumptions - - -
Differences between expected and actual experience - - -
Contributions - employer - 2,615,932 (2,615,932)
Net investment income - 2,036,956 (2,036,956)
Benefit payments, including refunds of member
contributions (1,602,932) (1,602,932) -
Administrative expenses - (8,061) 8,061
Net Changes during July 1, 2018 to June 30, 2019 2,222,115 3,041,895 (819,780)
Balance at June 30, 2019 (Measurement Date) 41,907,103$ 28,349,302$ 13,557,801$
Increase (Decrease)
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 103 -
Note 11 – Other Postemployment Benefits (Continued)
B. Water Department (Continued)
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate
The following represents the net OPEB liability of the Department if it were calculated using a discount rate
that is one percentage point lower or one percentage point higher than the current rate, for measurement
period ended June 30, 2019:
Discount Rate - 1% Current Discount Discount Rate + 1%
(5.25%) Rate (6.25%) (7.25%)
20,012,955$ 13,557,801$ 8,347,026$
Plan's Net OPEB Liability/(Asset)
Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates
The following represents the net OPEB liability of the Department if it were calculated using a health care
cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for
measurement period ended June 30, 2019:
(6.5% Pre-Medicare (7.5% Pre-Medicare (8.5% Pre-Medicare
decreasing to decreasing to decreasing to
5.5% Medicare) 6.5% Medicare) 7.5% Medicare)
7,667,862$ 13,557,801$ 20,893,365$
Plan's Net OPEB Liability/(Asset)
Recognition of Deferred Outflows and Deferred Inflows of Resources
Gains and losses related to changes in the total OPEB liability and fiduciary net position are recognized in
OPEB expense systematically over time.
Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts
are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be
recognized in future OPEB expense.
The recognition period differs depending on the source of the gain or loss. The net difference between
projected and actual earnings on OPEB plan investments are recognized over five years, while all other
deferred outflows and inflows are amortized over the average expected remaining service life of plan
participants. For the June 30, 2019 measurement date, the average expected remaining service life is 6.4
years.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 104 -
Note 11 – Other Postemployment Benefits (Continued)
B. Water Department (Continued)
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB
For the fiscal year ended June 30, 2020, the Department recognized OPEB expense of $1,770,350. As of
fiscal year ended June 30, 2020, the Department reported deferred outflows of resources related to OPEB
from the following sources:
Deferred outflows Deferred inflows
of Resources of Resources
OPEB contributions made subsequent to the
measurement date 2,602,421$ -$
Differences between expected and actual experience 360,137 -
Changes of assumptions - 732,440
Net difference between projected and actual earnings on
OPEB plan investments - 988,922
2,962,558$ 1,721,362$ Total
The $2,602,421 reported as deferred outflows of resources related to contributions subsequent to the June
30, 2019 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year
ended June 30, 2021. Other amounts reported as deferred outflows/inflows of resources related to OPEB
will be recognized as expense as follows:
Fiscal Year OPEB
Ending June 30 Expense
2021 (451,540)$
2022 (452,540)
2023 (253,540)
2024 (169,761)
2025 (33,844)
Thereafter -
(1,361,225)$
C. Successor Agency
The Successor Agency (Agency) administers a single employer defined benefit healthcare plan (the Plan).
The Agency provides medical and dental plan coverage for retirees and their eligible surviving dependents.
At June 30, 2020, a finite group of retirees and surviving spouses numbering fewer than eleven receive a
subsidy of $128 per month. Because this is a closed plan with de minimis liability impact, the Successor
Agency’s OPEB obligation of $1,583,335 has been reduced to zero and the minor annual costs are being
reported on a pay as you go basis.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 105 -
Note 12 – Other Required Disclosures
A. Expenditures Exceeding Appropriations
For the year ended June 30, 2020, expenditures exceeded appropriations in the below functions of the
following funds:
Excess Expenditures
Fund Function over Appropriations
General Fund General government: City attorney:(6,917)$
Personnel salaries and benefits
General Fund General government: Finance: Other (109,295)
General Fund General government: Nondepartmental: Other (6,497,146)
General Fund Debt service: Principal (300,030)
General Fund Debt service: Interest and fiscal charges (11,257)
Federal and State Grants Special Public safety: Police: Personnel salaries and benefits (552,340)
Revenue Fund
Federal and State Grants Special Streets: Public works: Personnel salaries and benefits (29,976)
Revenue Fund
Federal and State Grants Special Culture and recreation: Park, recreation and community services:(29,307)
Revenue Fund Personnel salaries and benefits
Federal and State Grants Special Debt service: Principal (29,150)
Revenue Fund
Federal and State Grants Special Debt service: Interest and fiscal charges (15,175)
Revenue Fund
RMRA Gas Tax Special Streets: Public works: Personnel salaries and benefits (75,524)
Revenue Fund
Measure I Special Revenue Fund Streets: Public works: Personnel salaries and benefits (48,478)
Storm Drain Construction Capital Streets: Public works: Personnel salaries and benefits (44,984)
Projects Fund
Impact Fees Capital Projects Fund Streets: Public works: Personnel salaries and benefits (19,100)
Impact Fees Capital Projects Fund Culture and recreation: Personnel salaries and benefits (9,932)
B. Deficit Fund Balances/Net Position
At June 30, 2020, the Governmental Activities Statement of Net Position had an unrestricted net position
deficit of $(334,495,248).
At June 30, 2020, the following proprietary funds, governmental funds, fiduciary funds have deficits that are
anticipated to be funded from future grants, other revenues and operating transfers:
Fund Type Fund Deficit
Governmental Special Assessments Capital Projects Fund (17,380)$
Internal Service Workers' Compensation Fund (24,226,287)
Internal Service Liability Insurance Fund (1,535,368)
Internal Service Motorpool Fund (4,306,025)
Internal Service Information Systems Fund (6,595,942)
Fiduciary Successor Agency to the Economic Development (25,607,293)
Agency of San Bernardino Private-purpose
Trust Fund
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 106 -
Note 12 – Other Required Disclosures (Continued)
B. Deficit Fund Balances/Net Position (Continued)
As of June 30, 2020, the General Fund does not have the financial capacity to fund such accumulated
deficits. Therefore, management expects that funding for the accumulated deficits will be accomplished over
a period of years. The accumulated deficits of the Workers’ Compensation Internal Service Fund and the
Liability Insurance Internal Service Fund are due to higher claims experienced over a period of years, versus
amounts charged to the various departments. Both these funds operate on a pay-as-you-go basis; as such the
deficits in these funds are expected to change as claims are made. Management has paid and expects to pay
for all accepted claims as and when they become due.
Note 13 – Fund Balance Classification
Fund balances as of June 30, 2020, for the governmental funds were categorized as nonspendable, restricted,
committed, assigned, or unassigned for the following purposes:
Federal
and State Other
General Grants Governmental
Fund Fund Funds Total
Nonspendable
Prepaid expenditures 110,989$ -$ -$ 110,989$
Property held for resale 32,162,065 - - 32,162,065
Total nonspendable 32,273,054 - - 32,273,054
Restricted
Housing - 16,795,284 19,535,005 36,330,289
Grants - 818,227 - 818,227
Street improvements - - 13,273,255 13,273,255
Cable TV - - 1,077,658 1,077,658
Law enforcement - - 2,906,357 2,906,357
Transportation - - 3,211,418 3,211,418
Sewer - - 9,710 9,710
Debt service 56,304 - 134,412 190,716
Capital projects - - 41,853,566 41,853,566
Parks 1,500,000 - - 1,500,000
Total restricted 1,556,304 17,613,511 82,001,381 101,171,196
Committed
Animal control 68,387 - - 68,387
Emergency reserve 19,024,050 - - 19,024,050
Economic contingency reserve 12,682,700 - - 12,682,700
Total committed 31,775,137 - - 31,775,137
Assigned
Budget carryovers and continuing appropriations 1,517,842 - - 1,517,842 -
Total assigned 1,517,842 - - 1,517,842
Unassigned (deficit)597,818 - (17,380) 580,438
Total fund balances 67,720,155$ 17,613,511$ 81,984,001$ 167,317,667$
Major Funds
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 107 -
Note 14 – Net Investment in Capital Assets
The Government-wide Statement of Net Position reports net investment in capital assets as follows:
Governmental Business-type
Activities Activities Total
Total capital assets, net 289,969,123$ 291,987,188$ 581,956,311$
Less related debt:
Notes payable (4,308,000) - (4,308,000)
Lease revenue bonds (2,751,781) - (2,751,781)
California Infrastructure (274,558) - (274,558)
Bonds payable - (83,813,621) (83,813,621)
Unspent bond proceeds - 47,097,153 47,097,153
Net investment in capital assets 282,634,784$ 255,270,720$ 537,905,504$
Note 15 – Landfill Closure Liability
The City operated a municipal non-hazardous solid waste facility, identified as the “Waterman
Landfill”, from 1950 to 1960. The City is the primary responsible party for pollution remediation
obligations related to the Waterman Landfill. During the 1990s, groundwater monitoring wells were
installed and placed into service as part of the overall remediation plan. In 2004, it was determined
that additional work was required to comply with state regulations. State regulatory agencies
approved a plan for final closure of the Waterman Landfill in 2012. The City is currently in the
operations maintenance and monitoring phase of the remediation project. Pollution remediation
costs for the closure of the Waterman Landfill are estimated at $5,793,586 at June 30, 2020,
measured using the expected cash flow technique.
This estimate is subject to change in future periods due to various factors including changes in the
remediation plan or operating conditions, the type of equipment and services that will be used, price
increases or reductions for specific outlay elements such as ongoing monitoring requirements,
changes in technology, or changes in legal or regulatory requirements. The liability is reported in the
Integrated Waste Fund in the accompanying financial statements.
Note 16 – Successor Agency Trust for Assets of Former Redevelopment Agency
On December 29, 2011, the California Supreme Court upheld Assembly Bill X1 26 (the “Bill”) that
provided for the dissolution of all redevelopment agencies in the State of California as of February
1, 2012. This action impacted the reporting entity of the City since the City had previously reported
its redevelopment agency (commonly referred to as the “Economic Development Agency” or
“EDA”) as a blended component unit within the City’s financial statements.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 108 -
Note 16 – Successor Agency Trust for Assets of Former Redevelopment Agency (Continued)
The Bill provided that upon dissolution of the redevelopment agency, either the City or another unit
of local government may serve as the “successor agency” to hold the assets of the dissolved
redevelopment agency until they are distributed to other units of state and local government. On
January 9, 2012, the City Council adopted resolution 2012-19, electing to serve as the Successor
Agency to the former Economic Development Agency of the City of San Bernardino in accordance
with the Bill. Upon redevelopment dissolution, activities of the dissolved redevelopment agency are
reported in a fiduciary fund (private purpose trust fund) in the financial statements of the City.
The Successor Agency is allocated revenue only in the amount that is necessary to pay the estimated
payments on existing enforceable obligations of the former redevelopment agency until all
enforceable obligations are paid in full and all assets are liquidated. These obligations are listing on a
Recognized Obligation Payment Schedule (ROPS) biannually and are subject to the approval of the
County Oversight Board and the California Department of Finance (“DOF”).
On December 31, 2015, the DOF approved the City’s revised Long Range Property Management
Plan (LRPMP), with the assets deemed for governmental use and future development properties to
be transferred to the City of San Bernardino effective upon the date of the DOF’s approval of the
LRPMP.
At June 30, 2020, the Successor Agency had a deficit net position of $25,607,293 as a result of its
total liabilities exceeding its total assets. The deficit is expected to be progressively eliminated as
enforceable obligations are funded biannually with future property taxes.
Note 17 – Consent Decree
In 1996, the City of San Bernardino filed a complaint against the United States of America,
Department of the Army to recover damages, response costs and other available remedies relating to
contamination alleged to have originated at a World War II army installation known as Camp Ono.
In March 2005, the United States District Court, Central Division entered judgment, in the form of
a Consent Decree, in the matter of City of San Bernardino v. United States of America. The
Consent Decree settles the City’s and the State’s claims arising from the groundwater contamination
allegedly caused by the Army. The Consent Decree contains a number of provisions obligating the
City (through the City’s Water Department) to operate and maintain the Newmark Groundwater
Superfund site (Site). The Site consists of two operable units, the Newmark Operable Unit and the
Muscoy Operable Unit. The Newmark Operable Unit was declared operational and functional in
1998. The Muscoy Operable unit was declared operational and functional in 2007.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 109 -
Note 17 – Consent Decree (Continued)
The Consent Decree provided for a payment of $69 million from the Army to the City for
performance of the work outlined in the Consent Decree. Upon acceptance of the Consent Decree,
the Department received title to all facilities constructed by the United States Environmental
Protection Agency (EPA) of the Site and agreed to operate and maintain the groundwater extraction
and treatment system for a period of 50 years. The $69 million payment consisted of $59 million for
operations and maintenance and $10 million for the construction of certain capital facilities that
would be required in the future; the funds are subject to strict limitations, contained in the Consent
Decree, as to how the money may be spent.
Pursuant to the Consent Decree, $10 million, including interest earned, has been set aside to be used
only for (i) funding construction of treatment and directly related transmission systems that expand
the City’s Water Department’s capacity to deliver potable water and (ii) funding work performed by
the City’s Water Department to complete construction of the Muscoy Operable Unit extraction
system. These capital facility funds may not be used for costs incurred to operate, maintain, repair,
or retrofit components of the site extraction of treatment systems constructed by EPA.
In March 2006, the City’s Water Department entered into a Guaranteed Investment Contract (GIC)
with AIG Match Funding Corporation. The Department invested $16,482,039 of excess Consent
Decree funds into an interest bearing Escrow Fund investment with an interest rate of 4.95% per
annum. These funds were invested to pay costs associated with the water facilities defined in the
Consent Decree for years 2035-2056. An additional $50 million was used to purchase a blended
insurance policy to provide a financial vehicle that provides cost cap coverage for the first 30 years
of expenses.
The terms of the GIC only provided the Department with the position of a secured creditor with
respect to an AIG bankruptcy. As concerns rose regarding AIG’s financial credibility, in October
2009, the Department negotiated and accepted a “payout” in the amount of $18,661,876, which
represented the principal and accrued interest as of that date. These funds are currently invested in a
diversified portfolio managed by PFM Asset Management. The balance of restricted investments
held at June 30, 2020 is $24,636,959.
Note 18 – Jointly Governed Organizations and Joint Ventures
Inland Valley Development Agency
In January 1990, the City entered into a joint powers agreement with the Cities of Colton and Loma
Linda and the County of San Bernardino to form the Inland Valley Development Agency (IVDA).
The IVDA adopted a redevelopment plan, and its primary purpose is to promote the redevelopment
of the former Norton Air Force Base and other areas within its project area. The IVDA board is
comprised of three members from the City and two each from the other members. The primary
sources of funding are tax increment and lease income. Additional financial information can be
obtained by contacting the IVDA at 1601 E. Third Street, San Bernardino, CA 92408.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 110 -
Note 18 – Jointly Governed Organizations and Joint Ventures (Continued)
San Bernardino International Airport Authority
In May 1992, the City entered into a joint powers agreement with the Cities of Colton, Loma Linda,
Highland and Redlands and the County of San Bernardino to form the San Bernardino International
Airport Authority (SBIAA). SBIAA was created primarily for the purpose of acquiring, operating,
repairing, maintaining and administering the aviation related portions of the former Norton Air
Force Base property located in San Bernardino. Effective April 19, 1996, the City of Redlands
withdrew from its membership in SBIAA. The board is comprised of two members from the City
and one each from the other members. The primary sources of funding are loans, federal grants and
lease income. Additional financial information can be obtained by contacting SBIAA at 1601 E.
Third Street, San Bernardino, CA 92408.
San Bernardino Regional Water Resource Authority
In August 1998, the City entered into a joint powers agreement with the Inland Valley Development
Agency (IVDA) and the San Bernardino Valley Municipal Water District (the District) to form the
San Bernardino Regional Water Resources Authority (the Authority). The Authority was created
primarily for the purpose of conducting a water resource and storage project. The Authority board is
comprised of three members from the City, one member from IVDA and two from the District.
The primary sources of funding are loans and grants. Additional financial information can be
obtained by contacting the Authority at 201 North “E” Street, Third Floor, San Bernardino, CA
92401.
Colton / San Bernardino Regional Tertiary Treatment and Water Reclamation Authority
On August 2, 1994, the City of San Bernardino, through the Water Department formed a joint
powers authority with the City of Colton to construct, operate, use and maintain tertiary wastewater
treatment, disposal and water reclamations systems, including the Regional Rapid Infiltration and
Extraction Facility (RIX). This authority is governed by a separate board consisting of four
members; two appointed by the City through the Water Department's Board of Water
Commissioners and two appointed by the City Council of the City of Colton. Construction of RIX
was administered by the Santa Ana Watershed Project Authority and was substantially completed
during 1996. Administration and operation was turned over at that time. The cities of San
Bernardino and Colton each have an undivided interest in the real property and any related debt of
the RIX projects based on an 80% / 20% split, respectively. Substantially all of the assets of RIX are
in the form of capital assets. RIX has no liabilities. Annual revenues (in the form of contributions
from the two member cities) are equal to annual expenses. The Water Department’s equity interest
in this joint venture has been reported as an investment in joint venture in the accompanying
statement of net position. The RIX complete financial statements may be obtained at the City of San
Bernardino Municipal Water Department at 1350 South E. Street, San Bernardino, CA 92418.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 111 -
Note 18 – Jointly Governed Organizations and Joint Ventures (Continued)
West End Water Development, Treatment and Conservation Joint Powers Authority
On August 15, 1990, the City of San Bernardino joined the West End Water Development,
Treatment and Conservation Joint Powers Authority (WEJPA) as a financing vehicle for
construction of water facilities. A three-member board consisting of one representative from each
agency’s governing body governs the WEJPA. This joint venture was formed to provide a financing
vehicle for the three member agencies. This joint venture is currently inactive.
Note 19 – Commitments and Contingencies
A. Litigation
The City is a defendant in numerous lawsuits and is also subject to other claims, including claims
for workers’ compensation payments. The City generally uses outside counsel to adjudicate
lawsuits. Each claim and case is initially rated by the City’s risk management team and outside
Claims Examiner. At that stage, if a claim or case is likely to exceed the City’s self-insured
retention of $1 million, the case or claim is reported to the City’s excess insurance carrier(s). In
addition, upon the filing of a case and assignment of that case to outside counsel, outside
counsel is required to provide the City with a full report identifying the City’s potential exposure
and the likely fees and costs to take the case to trial. Such report may be delayed if the case is
expected to be resolved relatively quickly.
Only cases rated “probable” for recovery from the City are reported for financial statement
purposes. The dollar value reserved for any eventual payout on any said case is based upon the
facts of the case, industry standards relative to the type of injury or damage involved, and the
experience of the handling attorney. The City used a third-party actuary to perform a workers’
compensation reserve analysis and the general liability claims analysis (estimated loss reserve) as
of June 30, 2020. The actuary used a general approach that relied upon actual loss development
patterns for the City of San Bernardino to the extent they are available and is augmented with
industry benchmark loss development patterns based on insurance industry sources and patterns
to project ultimate losses. While it is not possible to project the outcome of these lawsuits and
claims, the City and its legal department have estimated that the liability for all such litigation and
claims totaled approximately $33.56 million for the primary government as of June 30, 2020.
These lawsuits and claims may be compromised and/or discharged pursuant to a plan of
adjustment confirmed in the Bankruptcy Case.
The City’s plan of adjustment became effective on the Effective Date, June 15, 2017, and all
transactions necessary to implement the plan of adjustment closed. In the days that followed, the
City made all required cash distributions on or shortly after the Effective Date. During the fiscal
year 2020, the City has paid, and in the forthcoming three to five years, the City is committed to
making settlement payments to the various claimant’s beneficiaries per the terms agreed upon
under their respective Settlement Agreements.
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City of San Bernardino
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2020
- 112 -
Note 19 – Commitments and Contingencies (Continued)
A. Litigation (Continued)
A copy of the Confirmation Order and the City’s Plan of Adjustment is available on the City’s
website at: http://www.sbcity.org/cityhall/finance/chapter_9_bankruptcy/default.asp. Copies
of other pleadings filed in the City’s Chapter 9 case and other information can be obtained
directly from the records of the Bankruptcy Court.
B. Federal and State Grants
Amounts received or receivable from grantor agencies are subject to audits or adjustments by
grantor agencies, principally the federal and state governments. Such audits could lead to
disallowed claims under the terms of the grants, including amounts already collected, which may
constitute a liability of the City.
Note 20 – Subsequent Events
On July 23, 2020, the City issued $19,850,000 in Taxable Pension Obligation Bonds (the “Series
2020 Bonds”) with a stated interest rate of 6.75% and a dated date of June 15, 2020 to refund the
notes payable held by AMBAC and Preston Hollow Capital. Annual payments under the Series 2020
Bonds through the fiscal year 2047 term are marginally less than the remaining payments under the
notes. There is no extension of the term on the long-term debt and the City’s legal obligation to
make the Series 2020 Bond payments is the same as the obligation under the notes. All costs of
issuance for the Series 2020 Bonds were borne by AMBAC and Preston Hollow Capital.
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REQUIRED SUPPLEMENTARY INFORMATION
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City of San Bernardino
Required Supplementary Information
Budgetary Information
For the Fiscal Year Ended June 30, 2020
- 113 -
Budgetary Information
The City adopts an operating budget annually during June to be effective July 1 for the ensuing fiscal
year. Budgeted expenditures are adopted through the passage of a resolution. This resolution
constitutes the maximum authorized expenditures for the fiscal year and cannot legally be exceeded
except by subsequent amendments of the budget by the City Council.
Following approval of the budget by the Mayor and City Council, department heads may make
transfers of non-personnel appropriations within their department, as long as the total department
budget allocation is not increased. Elected officials may make transfers and allocations within their
department with notice to the Finance Director and without City Council approval. All other
transfers of appropriations, including departmental transfers to and from personnel-related
categories, require the special approval of the City Council. The legal level of budgetary control is
considered to be personnel-related expenditures (i.e. personnel salaries and benefits) versus other
expenditures within each department.
For the fiscal year ended June 30, 2020, budgets were legally adopted for all City funds except the
following:
Special Revenue Funds
Sewerline Maintenance Fund
Debt Service Funds
Verdemont Loan Fund
Assessment District #1015 Fund
Capital Projects Funds
Park Construction Fee Fund
Sewerline Construction Fund
Street Construction Fund
Public Improvements Fund
Prop 1B Local Streets Fund
All budgets are adopted on a basis consistent with generally accepted accounting principles (GAAP).
At fiscal year-end, operating budget appropriations lapse; however, appropriations for incomplete
capital improvements, equipment purchases, and contractual obligations can be carried over to the
following fiscal year.
Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), the
City is restricted as to the amount of annual appropriations from the proceeds of taxes, and if
proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State
Controller, returned to the taxpayers through revised tax rates or revised fee schedules, or an excess
in one year may be offset against a deficit in the following year. Further, Section 5 of Article XIIIB
allows the City to designate a portion of fund balance for general contingencies to be used in future
years without limitation.
14.a
Packet Pg. 343 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Budgetary Comparison Schedules – General Fund
For the Fiscal Year Ended June 30, 2020
- 114 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes 104,065,400$ 104,065,400$ 106,666,910$ 2,601,510$
Licenses and permits 10,580,000 10,580,000 11,864,775 1,284,775
Fines and forfeitures 1,790,900 1,790,900 1,593,101 (197,799)
Use of money and property 350,000 350,000 1,312,396 962,396
Lease revenue 982,000 982,000 1,193,281 211,281
Intergovernmental 3,056,000 5,291,000 1,294,520 (3,996,480)
Charges for services 5,403,400 5,495,834 5,751,781 255,947
Other revenues 2,474,800 2,866,698 4,714,118 1,847,420
Total revenues 128,702,500 131,421,832 134,390,882 2,969,050
EXPENDITURES:
Current:
General government
Mayor
Personnel salaries and benefits 640,600 575,183 552,726 22,457
Other 170,600 170,600 167,471 3,129
City council
Personnel salaries and benefits 668,200 668,200 588,880 79,320
Other 263,600 270,672 228,243 42,429
City clerk
Personnel salaries and benefits 440,700 414,482 393,638 20,844
Other 338,600 564,280 403,201 161,079
City attorney
Personnel salaries and benefits 344,400 432,014 438,931 (6,917)
Other 1,975,400 3,375,400 3,069,514 305,886
City manager
Personnel salaries and benefits 2,166,900 2,200,796 1,935,620 265,176
Other 1,012,100 1,003,228 822,334 180,894
Human resources
Personnel salaries and benefits 578,300 559,820 493,502 66,318
Other 486,500 877,985 631,113 246,872
Finance
Personnel salaries and benefits 2,612,400 2,612,400 2,523,184 89,216
Other 1,061,000 1,069,330 1,178,625 (109,295)
Nondepartmental
Other 3,902,000 3,904,344 10,401,490 (6,497,146)
Total general government 16,661,300 18,698,734 23,828,472 (5,129,738)
Public safety
Police
Personnel salaries and benefits 71,513,400 71,442,107 68,771,793 2,670,314
Other 11,214,700 11,589,617 10,899,876 689,741
Total public safety 82,728,100 83,031,724 79,671,669 3,360,055
Budgeted Amounts
14.a
Packet Pg. 344 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Budgetary Comparison Schedules – General Fund (Continued)
For the Fiscal Year Ended June 30, 2020
- 115 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Streets
Public works
Personnel salaries and benefits 8,353,400$ 8,353,400$ 7,271,954$ 1,081,446$
Other 6,836,500 8,602,908 7,643,602 959,306
Total streets 15,189,900 16,956,308 14,915,556 2,040,752
Culture and recreation
Park, recreation and community services
Personnel salaries and benefits 2,108,900 2,108,900 1,893,630 215,270
Other 1,458,700 1,458,700 1,331,891 126,809
Total culture and recreation 3,567,600 3,567,600 3,225,521 342,079
Community development
Personnel salaries and benefits 2,230,200 2,499,470 2,259,591 239,879
Other 1,718,400 5,557,414 1,763,977 3,793,437
Total community development 3,948,600 8,056,884 4,023,568 4,033,316
Community service
Personnel salaries and benefits 1,679,700 1,679,700 1,579,317 100,383
Other 898,000 1,287,431 1,155,723 131,708
Total community service 2,577,700 2,967,131 2,735,040 232,091
Debt service:
Principal 1,540,800 1,540,800 1,840,830 (300,030)
Interest and fiscal charges 932,500 932,500 943,757 (11,257)
Total expenditures 127,146,500 135,751,681 131,184,413 4,567,268
REVENUES OVER
(UNDER) EXPENDITURES 1,556,000 (4,329,849) 3,206,469 7,536,318
OTHER FINANCING SOURCES (USES)
Proceeds from sale of capital assets - - 92,029 92,029
Transfers out (1,500,000) (118,755) (118,755) -
Total other financing sources (uses)(1,500,000) (118,755) (26,726) 92,029
CHANGE IN FUND BALANCE 56,000$ (4,448,604)$ 3,179,743 7,628,347$
Fund Balance:
Beginning of year 64,540,412
End of year 67,720,155$
Budgeted Amounts
14.a
Packet Pg. 345 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Budgetary Comparison Schedules – Federal and State Grants Special Revenue Fund
For the Fiscal Year Ended June 30, 2020
- 116 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property -$ -$ 86,303$ 86,303$
Intergovernmental 10,382,024 14,406,904 9,303,164 (5,103,740)
Other revenues - - 18,958 18,958
Total revenues 10,382,024 14,406,904 9,408,425 (4,998,479)
EXPENDITURES:
Current:
General government
City manager
Other - 562,918 505,010 57,908
Total general government - 562,918 505,010 57,908
Public safety
Police
Personnel salaries and benefits 968,200 1,565,421 2,117,761 (552,340)
Other 75,000 889,532 654,758 234,774
Total public safety 1,043,200 2,454,953 2,772,519 (317,566)
Streets
Public works
Personnel salaries and benefits 1,000 5,056 35,032 (29,976)
Other 3,881,101 4,376,622 711,311 3,665,311
Total streets 3,882,101 4,381,678 746,343 3,635,335
Budgeted Amounts
14.a
Packet Pg. 346 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Budgetary Comparison Schedules – Federal and State Grants Special Revenue Fund
(Continued)
For the Fiscal Year Ended June 30, 2020
- 117 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Culture and recreation
Park, recreation and community services
Personnel salaries and benefits -$ -$ 29,307$ (29,307)$
Other 1,440,000 1,783,773 1,423,469 360,304
Total culture and recreation 1,440,000 1,783,773 1,452,776 330,997
Community development
Personnel salaries and benefits 653,200 569,496 478,237 91,259
Other 5,317,500 7,400,352 2,309,359 5,090,993
Total community development 5,970,700 7,969,848 2,787,596 5,182,252
Community service
Personnel salaries and benefits 482,536 539,264 469,692 69,572
Other 341,543 509,575 395,120 114,455
Total community service 824,079 1,048,839 864,812 184,027
Debt Service:
Principal - 464,850 494,000 (29,150)
Interest and fiscal charges - 242,018 257,193 (15,175)
Total expenditures 13,160,080 18,908,877 9,880,249 9,028,628
CHANGE IN FUND BALANCE (2,778,056)$ (4,501,973)$ (471,824) 4,030,149$
FUND BALANCE:
Beginning of year 18,085,335
End of year 17,613,511$
Budgeted Amounts
14.a
Packet Pg. 347 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Schedule of Changes in the Net Pension Liability and Related Ratios
For the Fiscal Year Ended June 30, 2020
- 118 -
Measurement Period 2013-14
1 2014-15 2015-16 2016-17 2017-18 2018-19
Total Pension Liability
Service cost 7,664,862$ 7,442,643$ 7,155,797$ 7,045,162$ 6,941,229$ 7,264,944$
Interest on total pension liability 35,857,877 36,972,628 37,886,480 38,182,872 38,956,825 40,448,534
Differences between expected and actual
experience - (4,628,505) (6,107,773) (8,734,519) (1,512,789) 6,286,583
Changes in assumptions - (8,789,538) - 30,840,588 (2,617,743) -
Changes in benefit terms - - - - - -
Benefit payments, including refunds of employee
contributions (24,178,446) (25,414,126) (27,022,461) (29,607,481) (30,834,523) (32,132,357)
Net change in total pension liability 19,344,293 5,583,102 11,912,043 37,726,622 10,932,999 21,867,704
Total pension liability - beginning 486,361,821 505,706,114 511,289,216 523,201,259 560,927,881 571,860,880
Total pension liability - ending (a)505,706,114$ 511,289,216$ 523,201,259$ 560,927,881$ 571,860,880$ 593,728,584$
Plan fiduciary net position
Contributions - employer 10,201,167$ 8,328,349$ 9,535,349$ 9,782,993$ 11,868,160$ 13,870,437$
Contributions - employee 4,422,413 3,362,371 3,307,239 3,005,285 3,003,123 3,255,149
Investment income (net of admin expenses) 58,763,840 8,671,204 2,060,677 41,369,230 33,535,039 26,959,611
Benefit payments (24,178,446) (25,414,126) (27,022,461) (29,607,481) (30,834,523) (32,132,357)
Other - (435,431) (230,854) (553,567) (1,808,998) (294,423)
Net change in plan fiduciary net position 49,208,974 (5,487,633) (12,350,050) 23,996,460 15,762,801 11,658,417
Plan fiduciary net position - beginning 342,796,034 392,005,008 386,517,375 374,167,325 398,163,785 413,926,586
Plan fiduciary net position - ending (b)392,005,008$ 386,517,375$ 374,167,325$ 398,163,785$ 413,926,586$ 425,585,003$
Net pension liability - ending (a)-(b)113,701,106$ 124,771,841$ 149,033,934$ 162,764,096$ 157,934,294$ 168,143,581$
Plan fiduciary net position as a percentage of the
total pension liability 77.52% 75.60% 71.51% 70.98% 72.38% 71.68%
Covered payroll 41,173,517$ 42,405,805$ 41,939,966$ 37,664,590$ 37,507,992$ 38,879,075$
Net pension liability as a percentage of
covered payroll 276.15% 294.23% 355.35% 432.14% 421.07% 432.48%
Notes to Schedule:
1 Historical information is presented only for measurement periods for which GASB 68 is applicable.
As of June 30, 2020
Benefit Changes:The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30,
2018 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden
Handshakes).
Changes of Assumptions:None in 2019. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS
Experience Study and Review of Assumptions December 2017. There were no changes in the discount rate. In 2017, the discount rate was reduced
from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5
percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported
were based on the 7.5 percent discount rate.
City Miscellaneous Plan - 53
14.a
Packet Pg. 348 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Schedule of Changes in the Net Pension Liability and Related Ratios (Continued)
For the Fiscal Year Ended June 30, 2020
- 119 -
Measurement Period 2013-14
1 2014-15 2015-16 2016-17 2017-18 2018-19
Total Pension Liability
Service cost 11,208,178$ 9,902,473$ 9,581,356$ 10,668,244$ 7,839,902$ 8,269,399$
Interest on total pension liability 48,966,477 50,392,288 52,179,027 53,181,646 54,332,493 56,383,004
Differences between expected and actual
experience - (5,975,828) 104,464 (6,077,710) (652,443) 10,170,711
Changes in assumptions - (12,404,993) - 44,897,552 (3,779,819) -
Changes in benefit terms - - - - - -
Benefit payments, including refunds of employee
contributions (34,402,815) (36,206,443) (37,558,743) (41,247,705) (42,567,625) (45,191,159)
Net change in total pension liability 25,771,840 5,707,497 24,306,104 61,422,027 15,172,508 29,631,955
Total pension liability - beginning 664,483,681 690,255,521 695,963,018 720,269,122 781,691,149 796,863,657
Total pension liability - ending (a)690,255,521$ 695,963,018$ 720,269,122$ 781,691,149$ 796,863,657$ 826,495,612$
Plan fiduciary net position
Contributions - employer 18,245,106$ 12,378,212$ 13,617,432$ 11,308,879$ 16,518,568$ 19,557,103$
Contributions - employee 5,184,692 3,351,555 3,539,959 2,363,002 2,505,657 2,698,657
Investment income (net of admin expenses) 78,093,954 11,406,991 2,507,728 54,968,745 43,963,504 35,115,561
Benefit payments (34,402,815) (36,206,443) (37,558,743) (41,247,705) (42,567,625) (45,191,159)
Other - (579,829) (311,119) (730,424) (2,347,257) (383,710)
Net change in plan fiduciary net position 67,120,937 (9,649,514) (18,204,743) 26,662,497 18,072,847 11,796,452
Plan fiduciary net position - beginning 455,455,761 522,576,698 512,927,184 494,722,441 521,384,938 539,457,785
Plan fiduciary net position - ending (b)522,576,698$ 512,927,184$ 494,722,441$ 521,384,938$ 539,457,785$ 551,254,237$
Net pension liability - ending (a)-(b)167,678,823$ 183,035,834$ 225,546,681$ 260,306,211$ 257,405,872$ 275,241,375$
Plan fiduciary net position as a percentage of the
total pension liability 75.71% 73.70% 68.69% 66.70% 67.70% 66.70%
Covered payroll 39,718,552$ 36,543,185$ 35,506,229$ 35,443,848$ 25,845,264$ 26,493,446$
Net pension liability as a percentage of
covered payroll 422.17% 500.88% 635.23% 734.42% 995.95% 1038.90%
Notes to Schedule:
1 Historical information is presented only for measurement periods for which GASB 68 is applicable.
As of June 30, 2020
Benefit Changes:The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30,
2018 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden
Handshakes).
Changes of Assumptions:None in 2019. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS
Experience Study and Review of Assumptions December 2017. There were no changes in the discount rate. In 2017, the discount rate was reduced
from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5
percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported were
based on the 7.5 percent discount rate.
City Safety Plan - 54
14.a
Packet Pg. 349 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Schedule of the Successor Agency’s Proportionate Share of the
Net Pension Liability and Related Ratios
For the Fiscal Year Ended June 30, 2020
- 120 -
Measurement period, year ended 6/30/2014 1 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019
Plan's proportion of the net pension liability 0.061320% 0.0653236% 0.0654569% 0.0645053% 0.0650604% 0.0649982%
Plan's proportionate share of the net pension liability 3,815,585$ 4,483,755$ 5,664,045$ 6,397,158$ 6,269,392$ 6,660,396$
Plan's covered payroll 451,000$ 464,530$ 89,988$ 89,988$ 92,688$ 95,468$
Plan's proportionate share of the net pension liability as a
percentage of covered payroll 846.03% 965.22% 6294.22% 7108.90% 6764.00% 6976.55%
Plan's fiduciary net position 17,279,507$ 15,896,118$ 14,686,614$ 15,233,189$ 15,271,896$ 15,077,093$
Plan's fiduciary net position as a percentage of the total
pension liability 81.91% 78.00% 72.17% 70.43% 70.90% 69.36%
Plan's proportionate share of aggregate employer
contributions 60,842$ 19,656$ 280,440$ 313,887$ 347,304$ 410,556$
Notes to Schedule:
1 Historical information is presented only for measurement periods for which GASB 68 is applicable.
For the Year Ended June 30, 2020
Successor Agency Plan - 1414
14.a
Packet Pg. 350 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Schedule of Contributions – Pension
For the Fiscal Year Ended June 30, 2020
- 121 -
Contributions in Contributions
Relation to the as a
Actuarially Actuarially Contribution Employer's Percentage of
Determined Determined Deficiency Covered Covered
Fiscal Year Contribution Contribution
2 (Excess) Payroll Payroll
2013-14 1 10,201,167$ (10,201,167)$ -$ 41,173,517$ 24.78%
2014-15 8,328,349 (8,328,349) - 42,405,805 19.64%
2015-16 9,535,349 (9,535,349) - 41,939,966 22.74%
2016-17 9,782,993 (9,782,993) - 37,664,590 25.97%
2017-18 11,868,160 (11,868,160) - 37,507,992 31.64%
2018-19 13,870,437 (13,870,437) - 38,879,075 35.68%
2019-20 15,688,687 (15,688,687) - 39,948,250 39.27%
Notes to Schedule
Valuation date: 6/30/2018
Methods and assumptions used to determine contribution rates:
Actuarial cost method Entry Age Normal
Amortization method/period For details, see June 30, 2016 Funding Valuation Report
Asset valuation method Actuarial Value of Assets. For details, see June 30, 2016 Funding Valuation Report.
Inflation 2.75%
Salary increases Varies by entry age and service
Payroll growth 3.00%
Investment rate of return 7.375%, net of pension plan investment and administrative expenses, including inflation
Retirement age
Mortality
The probabilities of retirement are based on the 2014 CalPERS Experience study for
the period from 1997 to 2011.
The probabilities of mortality are based on the 2014 CalPERS Experience Study for
the period from 1997 to 2011. Pre-retirement and Post-retirement mortality rates
include 20 years of projected mortality improvement using Scale BB published by the
Society of Actuaries.
City Miscellaneous Plan - 53
1 Historical information is presented only for measurement periods for which GASB 68 is applicable.
2 Employers are assumed to make contributions equal to the actuarially determined contributions. However, some employers
may choose to make additional contributions towards their unfunded liability. Employer contributions for such plans exceed
the actuarially determined contributions.
The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018-19 were
derived from the June 30, 2016 funding valuation report.
As of June 30, 2020
14.a
Packet Pg. 351 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Schedule of Contributions – Pension (Continued)
For the Fiscal Year Ended June 30, 2020
- 122 -
Contributions in Contributions
Relation to the as a
Actuarially Actuarially Contribution Employer's Percentage of
Determined Determined Deficiency Covered Covered
Fiscal Year Contribution Contribution
2 (Excess) Payroll Payroll
2013-14 1 18,245,106$ (18,245,106)$ -$ 39,718,552$ 45.94%
2014-15 12,378,212 (12,378,212) - 36,543,185 33.87%
2015-16 13,617,432 (13,617,432) - 35,506,229 38.35%
2016-17 11,308,879 (11,308,879) - 35,443,848 31.91%
2017-18 16,518,568 (16,518,568) - 25,845,264 63.91%
2018-19 19,557,103 (19,557,103) - 26,493,446 73.82%
2019-20 22,639,577 (22,639,577) - 27,222,016 83.17%
Notes to Schedule
Valuation date: 6/30/2018
Methods and assumptions used to determine contribution rates:
Actuarial cost method Entry Age Normal
Amortization method/period For details, see June 30, 2016 Funding Valuation Report
Asset valuation method Actuarial Value of Assets. For details, see June 30, 2016 Funding Valuation Report.
Inflation 2.75%
Salary increases Varies by entry age and service
Payroll growth 3.00%
Investment rate of return 7.375%, net of pension plan investment and administrative expenses, including inflation
Retirement age
Mortality The probabilities of mortality are based on the 2014 CalPERS Experience Study for
the period from 1997 to 2011. Pre-retirement and Post-retirement mortality rates
include 20 years of projected mortality improvement using Scale BB published by the
Society of Actuaries.
The probabilities of retirement are based on the 2014 CalPERS Experience study for
the period from 1997 to 2011.
City Safety Plan - 54
1 Historical information is presented only for measurement periods for which GASB 68 is applicable.
2 Employers are assumed to make contributions equal to the actuarially determined contributions. However, some employers
may choose to make additional contributions towards their unfunded liability. Employer contributions for such plans exceed
the actuarially determined contributions.
The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2018-19 were
derived from the June 30, 2016 funding valuation report.
As of June 30, 2020
14.a
Packet Pg. 352 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Schedule of Contributions – Pension (Continued)
For the Fiscal Year Ended June 30, 2020
- 123 -
Contributions in Contributions
Relation to the as a
Actuarially Actuarially Contribution Employer's Percentage of
Determined Determined Deficiency Covered Covered
Fiscal Year Contribution
2 Contribution (Excess) Payroll Payroll
2013-14 1 60,842$ (60,842)$ -$ 451,000$ 13.49%
2014-15 19,656 (19,656) - 464,530 4.23%
2015-16 280,440 (280,440) - 89,988 311.64%
2016-17 313,887 (313,887) - 89,988 348.81%
2017-18 347,304 (347,304) - 92,688 374.70%
2018-19 410,556 (410,556) - 95,468 430.04%
2019-20 420,125 (420,125) - 98,094 428.29%
Notes to Schedule
Valuation date: 6/30/2018
Change in Benefit Terms: None
Changes in Assumptions: There were no changes in assumptions in 2019. In 2018, demographic assumptions and inflation
rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017.
There were no changes in the discount rate in 2019. In 2017, the accounting discount rate was reduced from 7.65 percent to
7.15 percent. In 2016, there were no changes in the discount rate. In 2015, amounts reported reflect an adjustment of the
discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan
administrative expense). In 2014, amounts reported were based on the 7.5 percent discount rate.
1 Historical information is presented only for measurement periods for which GASB 68 is applicable.
2 Employers are assumed to make contributions equal to the actuarially determined contributions. However, some employers
may choose to make additional contributions towards their unfunded liability. Employer contributions for such plans exceed
the actuarially determined contributions.
14.a
Packet Pg. 353 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Schedule of Changes in Net OPEB Liability and Related Ratios
For the Fiscal Year Ended June 30, 2020
- 124 -
Measurement period, year ended: 2016-17 1 2017-18 2018-19
Total OPEB liability
Service cost 1,036,000$ 1,067,080$ 1,312,778$
Interest 2,322,000 2,449,681 2,512,269
Changes of benefit terms - (640,849) -
Differences between expected and actual experience - 523,834 -
Changes of assumptions - (1,065,369) -
Benefit payments, including refunds of member contributions (1,118,000) (1,554,389) (1,602,932)
Net change in total OPEB liability 2,240,000 779,988 2,222,115
Total OPEB liability - beginning 36,665,000 38,905,000 39,684,988
Total OPEB liability - ending (a)38,905,000$ 39,684,988$ 41,907,103$
OPEB fiduciary net position
Contributions - employer 2,602,000$ 2,673,389$ 2,615,932$
Net investment income 2,204,000 1,848,262 2,036,956
Benefit payments, including refunds of member contributions (1,118,000) (1,554,389) (1,602,932)
Administrative expense (7,000) (7,855) (8,061)
Net change in plan fiduciary net position 3,681,000 2,959,407 3,041,895
Plan fiduciary net position - beginning 18,667,000 22,348,000 25,307,407
Plan fiduciary net position - ending (b)22,348,000 25,307,407 28,349,302
Plan net OPEB liability - ending (a) - (b)16,557,000$ 14,377,581$ 13,557,801$
Plan fiduciary net position as a percentage of the total OPEB liability 57.44% 63.77% 67.65%
Covered payroll 19,132,000$ 16,768,495$ 17,981,957$
Plan net OPEB liability as a percentage of covered payroll 86.54% 85.74% 75.40%
1 Historical information is presented only for measurement periods for which GASB 75 is applicable.
Changes in assumptions:Demographic assumptions were updated to CalPERS 1997-2015 Experience Study; assumed Medical
Plan in retirement updated to: (1) Non-Medicare - Kaiser: 55%; Anthem HMO/PPO: 30%/15%; Medicare - Kaiser: 60%; Anthem:
40%; (2) Life Insurance Participation updated to 90%; (3) Mortality improvement scale was updated to Scale MP-2018.
Benefit changes:Per updated MOUs, benefit caps increase at the average percentage difference (up to 10%) of HMO premiums
from year to year, except the Mid-Management cap is frozen in line with other bargaining units. Prior increase to future caps was 90%
of average difference in HMO premiums from year to year.
14.a
Packet Pg. 354 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Required Supplementary Information
Schedule of Contributions – OPEB
For the Fiscal Year Ended June 30, 2020
- 125 -
Contributions in Contributions
Relation to the as a
Actuarially Actuarially Contribution Percentage of
Determined Determined Deficiency Covered Covered
Fiscal Year Contribution Contribution
2 (Excess) Payroll Payroll
2017-18 1 2,592,000$ (2,673,389)$ (81,389)$ 16,768,495$ 15.94%
2018-19 2,760,000 (2,615,932) 144,068 17,981,957 14.55%
2019-20 2,728,000 (2,602,421) 125,579 19,691,462 13.22%
Notes to Schedule
Valuation date: 6/30/2018
Methods and assumptions used to determine contribution rates:
Actuarial cost method Entry Age Normal, level percentage of pay
Amortization method/period
Asset valuation method
Inflation 2.75%
Discount rate 6.25%
Healthcare cost-trend rates
Mortality
Level percentage of pay over 14.3-year average remaining fixed
Actuarial value; asset gains/losses recognized over 5 years
Non-Medicare - 7.5% for 2020, decreasing to an ultimate rate of 4.0% in 2076;
Medicare - 6.5% for 2020, decreasing to an ultimate rate of 4.0% in 2076
CalPERS 1997-2015 Experience Study
The actuarial methods and assumptions used to set the actuarially determined contributions for fiscal year 2019-20 were from
the June 30, 2018 actuarial valuation.
1 Historical information is presented only for measurement periods for which GASB 75 is applicable.
2 Employers are assumed to make contributions equal to the actuarially determined contributions. However, some employers
may choose to make additional contributions towards their unfunded liability. Employer contributions for such plans exceed
the actuarially determined contributions.
14.a
Packet Pg. 355 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
COMBINING FINANCIAL STATEMENTS AND SCHEDULES
14.a
Packet Pg. 356 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Non-Major Governmental Funds
- 126 -
Special Revenue Funds
Special revenue funds are used to account for specific revenues that are legally restricted to
expenditure for particular purposes.
Cable TV Fund – This fund is used to account for the regulatory oversight of the City’s cable
companies for franchise compliance, consumer protection, and franchise renewal negotiations, as
well as operating two access channels.
Asset Seizure Fund – This fund is used for the investigation, detection, and prosecution of
criminal activities. Funding is provided by criminal assets seized under existing state and federal
statutes.
Low and Moderate Income Housing Fund – This fund is used for the continued maintenance
and operations of low and moderate income housing project activities of the former redevelopment
agency. This fund was established on February 1, 2012, when the City elected to become the
Housing Successor to the housing related activities of the former redevelopment agency.
Alternative Transportation Fund – This fund is used to account for the receipt and disbursement
of funds received per Assembly Bill 2766, which imposed an additional registration fee on motor
vehicles. These revenues are to be used to reduce air pollution from mobile sources and for related
planning, monitoring, enforcement, and technical studies necessary for the implementation of the
California Clean Air Act of 1988.
RMRA Gas Tax Fund – This fund is used to account for the receipt of gasoline tax revenue paid
to the City as a subvention from the State of California for SB-1. These funds are transferred to the
General Fund to partially support maintenance activities and to finance street construction projects
as provided by State law.
Special Gas Tax Fund – This fund is used to account for the receipt of gasoline tax revenue paid
to the City as a subvention from the State of California. These funds are transferred to the General
Fund to partially support maintenance activities and to finance street construction projects as
provided by State law.
Traffic Safety Fund – This fund is used for the recording of the City’s share of California Vehicle
Code fines collected by San Bernardino County.
Measure I Fund – This fund is used to account for the local street improvements as provided for
by the San Bernardino County Measure I Sales Tax.
Sewerline Maintenance Fund – This fund is used to account for the cost of maintaining sewer
lines as paid for from a portion of sewer revenues.
14.a
Packet Pg. 357 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Non-Major Governmental Funds
- 127 -
Debt Service Funds
Debt service funds are used to account for debt service transactions including revenue collection
and payments of principal and interest on long-term obligations.
Verdemont Loan Fund – This fund is used to account for the collection of assessments from
property owners and for the remittance of such assessments to the loan for improvements in the
Verdemont area.
Assessment District #1015 Fund – This fund is used to account for the collection of assessments
from property owners and for the remittance of such assessments to the Successor Agency of the
former redevelopment agency (Economic Development Agency) and other City funds as required
by the Improvement Bond Act of 1915 and related California State statutes for this district.
Capital Projects Funds
Capital projects funds are used to account for the acquisition and construction of major capital
facilities other than those financed by proprietary funds.
Verdemont Fund – This fund is used to account for development fees collected for improvements
in the Verdemont area.
Park Construction Fee Fund – This fund is used for park land acquisition and development.
Principal revenue sources are parks acquisition and development fees collected from developers and
state revenues for park development.
Sewerline Construction Fund – This fund is used for construction of sewer collection systems
from development revenues.
Storm Drain Construction Fund – This fund is used for construction of storm drain facilities
through the City from development revenues.
Special Assessments Fund – This fund is used to account for assessment districts related to
improvement, construction, and maintenance, including landscape maintenance, sewerline
maintenance, and security paid by assessments on properties.
Cultural Development Construction Fee Fund – This fund is used for collection of development
fees used to pay for cultural improvements and activities.
Impact Fees Fund – This fund is used to account for the specific revenue sources that are legally
restricted to fund expenditures from developer impact fees.
14.a
Packet Pg. 358 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Non-Major Governmental Funds
- 128 -
Capital Projects Funds (Continued)
Street Construction Fund – This fund is used to account for right-of-way acquisition,
construction, and improvements related to the City's street system. These projects are funded by
various state and federal programs and matching City funds.
Public Improvements Fund – This fund is used for maintenance and construction of
improvements around the Indian Bingo Casino located on the reservation.
Prop 1B Local Street Fund – This fund was established to account for monies received from the
State through Prop 1B. This proposition provided $19 billion in bond funds for a variety of
transportation projects, including $2 billion for cities and counties for maintenance and
improvements of local transportation facilities.
14.a
Packet Pg. 359 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2020
- 129 -
Low and
Moderate
Income
Asset Housing Alternative RMRA
Cable TV Seizure Fund Transportation Gas Tax
ASSETS
Cash and investments 1,008,006$ 2,897,906$ 3,344,466$ 838,431$ 4,908,324$
Receivables:
Accounts 67,493 - 71,399 - -
Interest 3,104 9,112 10,365 2,583 14,768
Due from other governments - - - 68,365 579,836
Property held for resale - - 16,119,540 - -
Total assets 1,078,603$ 2,907,018$ 19,545,770$ 909,379$ 5,502,928$
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable 945$ 661$ 10,765$ -$ 108,057$
Accrued payroll and related liabilities - - - - 415
Deposits payable - - - - -
Retentions payable - - - 12,000 -
Total liabilities 945 661 10,765 12,000 108,472
Fund Balances:
Restricted
Housing - - 19,535,005 - -
Street improvements - - - - 5,394,456
Cable TV 1,077,658 - - - -
Law enforcement - 2,906,357 - - -
Transportation - - - 897,379 -
Sewer - - - - -
Debt service - - - - -
Capital projects - - - - -
Unassigned (deficit) - - - - -
Total fund balances (deficit)1,077,658 2,906,357 19,535,005 897,379 5,394,456
Total liabilities and fund balances 1,078,603$ 2,907,018$ 19,545,770$ 909,379$ 5,502,928$
Special Revenue
14.a
Packet Pg. 360 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2020
- 130 -
Debt Service
Special Traffic Measure I Sewerline Verdemont
Gas Tax Safety Fund Maintenance Loan
ASSETS
Cash and investments 1,796,454$ 2,506,792$ 6,014,773$ 9,680$ 106,154$
Receivables:
Accounts - - - - -
Interest 5,256 7,524 19,141 30 334
Due from other governments - 107,385 834,049 - -
Property held for resale - - - - -
Total assets 1,801,710$ 2,621,701$ 6,867,963$ 9,710$ 106,488$
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable 413,955$ 307,662$ 305,324$ -$ -$
Accrued payroll and related liabilities 24,749 - - - -
Deposits payable - - - - -
Retentions payable 46,846 - - - -
Total liabilities 485,550 307,662 305,324 - -
Fund Balances:
Restricted
Housing - - - - -
Street improvements 1,316,160 - 6,562,639 - -
Cable TV - - - - -
Law enforcement - - - - -
Transportation - 2,314,039 - - -
Sewer - - - 9,710 -
Debt service - - - - 106,488
Capital projects - - - - -
Unassigned (deficit) - - - - -
Total fund balances (deficit)1,316,160 2,314,039 6,562,639 9,710 106,488
Total liabilities and fund balances 1,801,710$ 2,621,701$ 6,867,963$ 9,710$ 106,488$
Special Revenue
14.a
Packet Pg. 361 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2020
- 131 -
Debt Service
Assessment Park Storm
District Construction Sewerline Drain
#1015 Verdemont Fee Construction Construction
ASSETS
Cash and investments 22,358$ 250,664$ 148,728$ 124,276$ 9,527,475$
Receivables:
Accounts - - - - -
Interest 70 790 468 391 30,247
Due from other governments 5,496 - - - -
Property held for resale - - - - -
Total assets 27,924$ 251,454$ 149,196$ 124,667$ 9,557,722$
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable -$ -$ -$ -$ 9,910$
Accrued payroll and related liabilities - - - - 1,868
Deposits payable - - - - -
Retentions payable - - - - 24,818
Total liabilities - - - - 36,596
Fund Balances:
Restricted
Housing - - - - -
Street improvements - - - - -
Cable TV - - - - -
Law enforcement - - - - -
Transportation - - - - -
Sewer - - - - -
Debt service 27,924 - - - -
Capital projects - 251,454 149,196 124,667 9,521,126
Unassigned (deficit) - - - - -
Total fund balances (deficit)27,924 251,454 149,196 124,667 9,521,126
Total liabilities and fund balances 27,924$ 251,454$ 149,196$ 124,667$ 9,557,722$
Capital Projects
14.a
Packet Pg. 362 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2020
- 132 -
Cultural
Development
Special Construction Impact Street Public
Assessments Fee Fees Construction Improvements
ASSETS
Cash and investments 217,917$ 6,009,871$ 23,177,344$ 820,250$ 1,155,633$
Receivables:
Accounts - - - - -
Interest - 18,518 71,504 - 3,633
Due from other governments 13,989 - 546,265 - -
Property held for resale - - - - -
Total assets 231,906$ 6,028,389$ 23,795,113$ 820,250$ 1,159,266$
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable 214,717$ 10,226$ 36,105$ -$ -$
Accrued payroll and related liabilities - 363 3,927 - -
Deposits payable 34,569 - - - -
Retentions payable - - 10,963 - -
Total liabilities 249,286 10,589 50,995 - -
Fund Balances:
Restricted
Housing - - - - -
Street improvements - - - - -
Cable TV - - - - -
Law enforcement - - - - -
Transportation - - - - -
Sewer - - - - -
Debt service - - - - -
Capital projects - 6,017,800 23,744,118 820,250 1,159,266
Unassigned (deficit) (17,380) - - - -
Total fund balances (deficit)(17,380) 6,017,800 23,744,118 820,250 1,159,266
Total liabilities and fund balances 231,906$ 6,028,389$ 23,795,113$ 820,250$ 1,159,266$
Capital Projects
14.a
Packet Pg. 363 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2020
- 133 -
Capital Projects
Total
Prop 1B Other
Local Governmental
Street Funds
ASSETS
Cash and investments 65,483$ 64,950,985$
Receivables:
Accounts - 138,892
Interest 206 198,044
Due from other governments - 2,155,385
Property held for resale - 16,119,540
Total assets 65,689$ 83,562,846$
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable -$ 1,418,327$
Accrued payroll and related liabilities - 31,322
Deposits payable - 34,569
Retentions payable - 94,627
Total liabilities - 1,578,845
Fund Balances:
Restricted
Housing - 19,535,005
Street improvements - 13,273,255
Cable TV - 1,077,658
Law enforcement - 2,906,357
Transportation - 3,211,418
Sewer - 9,710
Debt service - 134,412
Capital projects 65,689 41,853,566
Unassigned (deficit) - (17,380)
Total fund balances (deficit)65,689 81,984,001
Total liabilities and fund balances 65,689$ 83,562,846$
(Concluded)
14.a
Packet Pg. 364 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
14.a
Packet Pg. 365 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2020
- 134 -
Low and
Moderate
Income
Asset Housing Alternative RMRA
Cable TV Seizure Fund Transportation Gas Tax
REVENUES:
Taxes 266,487$ -$ -$ -$ -$
Licenses and Permits - - 750 - -
Impact fees - - - - -
Fines and forfeitures - - - - -
Use of money and property 20,810 67,437 491,444 18,352 105,498
Intergovernmental 5,510 159,008 359,740 243,368 4,043,554
Charges for services - - - - -
Other revenues - - 78,377 - -
Total revenues 292,807 226,445 930,311 261,720 4,149,052
EXPENDITURES:
Current:
General government 140,573 - - 7,187 -
Public safety - 815,904 - - -
Streets - - - 240,000 3,816,696
Culture and recreation - - - - -
Community development - - 191,197 - -
Community service - - - - -
Total expenditures 140,573 815,904 191,197 247,187 3,816,696
REVENUES OVER
(UNDER) EXPENDITURES 152,234 (589,459) 739,114 14,533 332,356
OTHER FINANCING SOURCES (USES):
Transfers in - - - - -
Transfers out - - - - -
Total other financing sources (uses)- - - - -
CHANGE IN FUND BALANCES 152,234 (589,459) 739,114 14,533 332,356
FUND BALANCES (DEFICIT):
Beginning of year 925,424 3,495,816 18,795,891 882,846 5,062,100
End of year 1,077,658$ 2,906,357$ 19,535,005$ 897,379$ 5,394,456$
Special Revenue
14.a
Packet Pg. 366 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2020
- 135 -
Debt Service
Special Traffic Measure I Sewerline Verdemont
Gas Tax Safety Fund Maintenance Loan
REVENUES:
Taxes -$ -$ 4,054,661$ -$ -$
Licenses and Permits - - - - 1,975
Impact fees - - - - -
Fines and forfeitures - 1,018,739 - - -
Use of money and property 40,451 47,712 167,472 209 2,119
Intergovernmental 4,730,169 17,137 488,622 - -
Charges for services - - - - 29,365
Other revenues - - - - -
Total revenues 4,770,620 1,083,588 4,710,755 209 33,459
EXPENDITURES:
Current:
General government - - - - -
Public safety - 68,853 - - -
Streets 5,241,275 364,549 8,491,431 - -
Culture and recreation - - - - -
Community development - - - - -
Community service - - - -
Total expenditures 5,241,275 433,402 8,491,431 - -
REVENUES OVER
(UNDER) EXPENDITURES (470,655) 650,186 (3,780,676) 209 33,459
OTHER FINANCING SOURCES (USES):
Transfers in - - - - -
Transfers out - - - - -
Total other financing sources (uses)- - - - -
CHANGES IN FUND BALANCES (470,655) 650,186 (3,780,676) 209 33,459
FUND BALANCES (DEFICIT):
Beginning of year 1,786,815 1,663,853 10,343,315 9,501 73,029
End of year 1,316,160$ 2,314,039$ 6,562,639$ 9,710$ 106,488$
Special Revenue
14.a
Packet Pg. 367 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2020
- 136 -
Debt Service
Assessment Park Storm
District Construction Sewerline Drain
#1015 Verdemont Fee Construction Construction
REVENUES:
Taxes 5,495$ -$ -$ -$ -$
Licenses and Permits - - - - -
Impact fees - - - - -
Fines and forfeitures - - - - -
Use of money and property 485 5,550 3,224 2,693 205,210
Intergovernmental - - - - -
Charges for services - - - - 1,676,426
Other revenues - - - - -
Total revenues 5,980 5,550 3,224 2,693 1,881,636
EXPENDITURES:
Current:
General government - - - - -
Public safety - - - - -
Streets - - - - 1,199,663
Culture and recreation - 15,368 - - -
Community development - - - - -
Community service - - - - -
Total expenditures - 15,368 - - 1,199,663
REVENUES OVER
(UNDER) EXPENDITURES 5,980 (9,818) 3,224 2,693 681,973
OTHER FINANCING SOURCES (USES):
Transfers in - - - - -
Transfers out - - - - -
Total other financing sources (uses)- - - - -
CHANGES IN FUND BALANCES 5,980 (9,818) 3,224 2,693 681,973
FUND BALANCES (DEFICIT):
Beginning of year 21,944 261,272 145,972 121,974 8,839,153
End of year 27,924$ 251,454$ 149,196$ 124,667$ 9,521,126$
Capital Projects
14.a
Packet Pg. 368 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2020
- 137 -
Cultural
Development
Special Construction Impact Street Public
Assessments Fee Fees Construction Improvements
REVENUES:
Taxes 1,091,267$ -$ -$ -$ -$
Licenses and Permits - 1,343,175 - - -
Impact fees - - 4,188,573 - -
Fines and forfeitures - - - - -
Use of money and property - 121,198 477,674 - 25,049
Intergovernmental - - 930,635 - -
Charges for services - - - - -
Other revenues - - 34,364 - -
Total revenues 1,091,267 1,464,373 5,631,246 - 25,049
EXPENDITURES:
Current:
General government - 1,693 - - -
Public safety - 40,960 - - -
Streets 1,191,411 90,519 2,101,624 - -
Culture and recreation - 75,081 431,865 - -
Community development - - - - -
Community service - 115,047 - - -
Total expenditures 1,191,411 323,300 2,533,489 - -
REVENUES OVER
(UNDER) EXPENDITURES (100,144) 1,141,073 3,097,757 - 25,049
OTHER FINANCING SOURCES (USES):
Transfers in 118,755 - 910,561 - -
Transfers out - - - (910,561) -
Total other financing sources (uses)118,755 - 910,561 (910,561) -
CHANGES IN FUND BALANCES 18,611 1,141,073 4,008,318 (910,561) 25,049
FUND BALANCES (DEFICIT):
Beginning of year (35,991) 4,876,727 19,735,800 1,730,811 1,134,217
End of year (17,380)$ 6,017,800$ 23,744,118$ 820,250$ 1,159,266$
Capital Projects
14.a
Packet Pg. 369 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Non-Major Governmental Funds
For the Fiscal Year Ended June 30, 2020
- 138 -
Capital Projects
Total
Prop 1B Other
Local Governmental
Street Funds
REVENUES:
Taxes -$ 5,417,910$
Licenses and Permits - 1,345,900
Impact fees - 4,188,573
Fines and forfeitures - 1,018,739
Use of money and property 1,419 1,804,006
Intergovernmental - 10,977,743
Charges for services - 1,705,791
Other revenues - 112,741
Total revenues 1,419 26,571,403
EXPENDITURES:
Current:
General government - 149,453
Public safety - 925,717
Streets - 22,737,168
Culture and recreation - 522,314
Community development - 191,197
Community service - 115,047
Total expenditures - 24,640,896
REVENUES OVER
(UNDER) EXPENDITURES 1,419 1,930,507
OTHER FINANCING SOURCES (USES):
Transfers in - 1,029,316
Transfers out - (910,561)
Total other financing sources (uses)- 118,755
CHANGES IN FUND BALANCES 1,419 2,049,262
FUND BALANCES (DEFICIT):
Beginning of year 64,270 79,934,739
End of year 65,689$ 81,984,001$
(Concluded)
14.a
Packet Pg. 370 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Cable TV Special Revenue Fund
For the Fiscal Year Ended June 30, 2020
- 139 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes 270,000$ 270,000$ 266,487$ (3,513)$
Use of money and property 10,000 10,000 20,810 10,810
Intergovernmental 5,000 5,000 5,510 510
Total revenues 285,000 285,000 292,807 7,807
EXPENDITURES:
Current:
General government
City manager
Other 270,500 270,500 140,573 129,927
Total expenditures 270,500 270,500 140,573 129,927
CHANGE IN FUND BALANCE 14,500$ 14,500$ 152,234 137,734$
FUND BALANCE:
Beginning of year 925,424
End of year 1,077,658$
Budgeted Amounts
14.a
Packet Pg. 371 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Asset Seizure Special Revenue Fund
For the Fiscal Year Ended June 30, 2020
- 140 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property 53,000$ 53,000$ 67,437$ 14,437$
Intergovernmental - - 159,008 159,008
Total revenues 53,000 53,000 226,445 173,445
EXPENDITURES:
Current:
Public safety
Police
Personnel salaries and benefits 487,000 487,000 487,000 -
Other 698,000 698,000 328,904 369,096
Total expenditures 1,185,000 1,185,000 815,904 369,096
CHANGE IN FUND BALANCE (1,132,000)$ (1,132,000)$ (589,459) 542,541$
FUND BALANCE:
Beginning of year 3,495,816
End of year 2,906,357$
Budgeted Amounts
14.a
Packet Pg. 372 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Low and Moderate Income Housing Special Revenue Fund
For the Fiscal Year Ended June 30, 2020
- 141 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Licenses and Permits -$ -$ 750$ 750$
Use of money and property - - 491,444 491,444
Intergovernmental 50,000 50,000 359,740 309,740
Other revenues - - 78,377 78,377
Total revenues 50,000 50,000 930,311 880,311
EXPENDITURES:
Current:
Community development
Personnel salaries and benefits 20,000 20,000 - 20,000
Other 30,000 237,030 191,197 45,833
Total expenditures 50,000 257,030 191,197 65,833
CHANGE IN FUND BALANCE -$ (207,030)$ 739,114 946,144$
FUND BALANCE:
Beginning of year 18,795,891
End of year 19,535,005$
Budgeted Amounts
14.a
Packet Pg. 373 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Alternative Transportation Special Revenue Fund
For the Fiscal Year Ended June 30, 2020
- 142 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property 15,000$ 15,000$ 18,352$ 3,352$
Intergovernmental 250,000 250,000 243,368 (6,632)
Total revenues 265,000 265,000 261,720 (3,280)
EXPENDITURES:
Current:
General government
City manager
Other 10,500 10,500 7,187 3,313
Streets
Public works
Other - 939,046 240,000 699,046
Total expenditures 10,500 949,546 247,187 702,359
CHANGE IN FUND BALANCE 254,500$ (684,546)$ 14,533 699,079$
FUND BALANCE:
Beginning of year 882,846
End of year 897,379$
Budgeted Amounts
14.a
Packet Pg. 374 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
RMRA Gas Tax Special Revenue Fund
For the Fiscal Year Ended June 30, 2020
- 143 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property -$ -$ 105,498$ 105,498$
Intergovernmental 3,883,614 3,883,614 4,043,554 159,940
Total revenues 3,883,614 3,883,614 4,149,052 265,438
EXPENDITURES:
Current:
Streets
Public works
Personnel salaries and benefits - - 75,524 (75,524)
Other 3,700,000 7,880,506 3,741,172 4,139,334
Total expenditures 3,700,000 7,880,506 3,816,696 4,063,810
REVENUES OVER
(UNDER) EXPENDITURES 183,614 (3,996,892) 332,356 4,329,248
CHANGE IN FUND BALANCE 183,614$ (3,996,892)$ 332,356 4,329,248$
FUND BALANCE:
Beginning of year 5,062,100
End of year 5,394,456$
Budgeted Amounts
14.a
Packet Pg. 375 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Special Gas Tax Special Revenue Fund
For the Fiscal Year Ended June 30, 2020
- 144 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property -$ -$ 40,451$ 40,451$
Intergovernmental 5,506,908 5,506,908 4,730,169 (776,739)
Total revenues 5,506,908 5,506,908 4,770,620 (736,288)
EXPENDITURES:
Current:
Streets
Public works
Personnel salaries and benefits 977,300 977,300 892,027 85,273
Other 4,388,600 6,352,048 4,349,248 2,002,800
Total expenditures 5,365,900 7,329,348 5,241,275 2,088,073
REVENUES OVER
(UNDER) EXPENDITURES 141,008 (1,822,440) (470,655) (2,824,361)
CHANGE IN FUND BALANCE 141,008$ (1,822,440)$ (470,655) 1,351,785$
FUND BALANCE:
Beginning of year 1,786,815
End of year 1,316,160$
Budgeted Amounts
14.a
Packet Pg. 376 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Traffic Safety Special Revenue Fund
For the Fiscal Year Ended June 30, 2020
- 145 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Fines and forfeitures 320,000$ 320,000$ 1,018,739$ 698,739$
Use of money and property - - 47,712 47,712
Intergovernmental 10,000 10,000 17,137 7,137
Total revenues 330,000 330,000 1,083,588 753,588
EXPENDITURES:
Current:
Public safety
Police
Other 610,000 610,000 68,853 541,147
Streets
Public works
Other - 364,550 364,549 1
Total expenditures 610,000 974,550 433,402 541,148
CHANGE IN FUND BALANCE (280,000)$ (644,550)$ 650,186 1,294,736$
FUND BALANCE:
Beginning of year 1,663,853
End of year 2,314,039$
Budgeted Amounts
14.a
Packet Pg. 377 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Measure I Special Revenue Fund
For the Fiscal Year Ended June 30, 2020
- 146 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes 3,776,585$ 3,776,585$ 4,054,661$ 278,076$
Use of money and property - - 167,472 167,472
Intergovernmental - - 488,622 488,622
Total revenues 3,776,585 3,776,585 4,710,755 934,170
EXPENDITURES:
Current:
Streets
Public works
Personnel salaries and benefits - - 48,478 (48,478)
Other 3,439,000 12,700,677 8,442,953 4,257,724
Total expenditures 3,439,000 12,700,677 8,491,431 4,209,246
CHANGE IN FUND BALANCE 337,585$ (8,924,092)$ (3,780,676) 5,143,416$
FUND BALANCE:
Beginning of year 10,343,315
End of year 6,562,639$
Budgeted Amounts
14.a
Packet Pg. 378 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Verdemont Capital Projects Fund
For the Fiscal Year Ended June 30, 2020
- 147 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property -$ -$ 5,550$ 5,550$
Total revenues - - 5,550 5,550
EXPENDITURES:
Current:
Culture and recreation
Park, recreation, and community services
Other - 183,574 15,368 168,206
Total expenditures - 183,574 15,368 168,206
CHANGE IN FUND BALANCE -$ (183,574)$ (9,818) 173,756$
FUND BALANCE:
Beginning of year 261,272
End of year 251,454$
Budgeted Amounts
14.a
Packet Pg. 379 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Storm Drain Construction Capital Projects Fund
For the Fiscal Year Ended June 30, 2020
- 148 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Use of money and property -$ -$ 205,210$ 205,210$
Charges for services 1,500,000 1,500,000 1,676,426 176,426
Total revenues 1,500,000 1,500,000 1,881,636 381,636
EXPENDITURES:
Current:
Streets
Public works
Personnel salaries and benefits - - 44,984 (44,984)
Other 1,600,000 6,847,250 1,154,679 5,692,571
Total expenditures 1,600,000 6,847,250 1,199,663 5,647,587
CHANGE IN FUND BALANCE (100,000)$ (5,347,250)$ 681,973 6,029,223$
FUND BALANCE:
Beginning of year 8,839,153
End of year 9,521,126$
Budgeted Amounts
14.a
Packet Pg. 380 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Special Assessments Capital Projects Fund
For the Fiscal Year Ended June 30, 2020
- 149 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes 143,300$ 1,349,122$ 1,091,267$ (257,855)$
Total revenues 143,300 1,349,122 1,091,267 (257,855)
EXPENDITURES:
Current:
Streets
Public works
Other 143,300 1,467,877 1,191,411 276,466
Total expenditures 143,300 1,467,877 1,191,411 276,466
REVENUES OVER
(UNDER) EXPENDITURES - (118,755) (100,144) (534,321)
OTHER FINANCING SOURCES (USES):
Transfers in - 118,755 118,755 -
Total other financing sources (uses)- 118,755 118,755 -
CHANGE IN FUND BALANCE -$ -$ 18,611 18,611$
FUND BALANCE (DEFICIT):
Beginning of year (35,991)
End of year (17,380)$
Budgeted Amounts
14.a
Packet Pg. 381 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Cultural Development Construction Fee Capital Projects Fund
For the Fiscal Year Ended June 30, 2020
- 150 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Licenses and Permits 600,000$ 600,000$ 1,343,175$ 743,175$
Use of money and property - - 121,198 121,198
Total revenues 600,000 600,000 1,464,373 864,373
EXPENDITURES:
Current:
General government
Mayor
Other 20,000 20,000 1,693 18,307
Nondepartmental
Other 60,000 60,000 - 60,000
Public safety
Police
Personnel salaries and benefits - 42,325 40,960 1,365
Streets
Public works
Personnel salaries and benefits - 3,000 519 2,481
Other 90,000 90,000 90,000 -
Culture and recreation
Park, recreation, and community services
Personnel salaries and benefits 15,000 15,000 9,336 5,664
Other 76,800 160,108 65,745 94,363
Community service
Other 139,600 139,600 115,047 24,553
Total expenditures 401,400 530,033 323,300 206,733
CHANGE IN FUND BALANCE 198,600$ 69,967$ 1,141,073 1,071,106$
FUND BALANCE:
Beginning of year 4,876,727
End of year 6,017,800$
Budgeted Amounts
14.a
Packet Pg. 382 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual
Impact Fees Capital Projects Fund
For the Fiscal Year Ended June 30, 2020
- 151 -
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Impact fees 460,000$ 460,000$ 4,188,573$ 3,728,573$
Use of money and property - - 477,674 477,674
Intergovernmental 1,500,000 1,500,000 930,635 (569,365)
Other revenues - - 34,364 34,364
Total revenues 1,960,000 1,960,000 5,631,246 3,671,246
EXPENDITURES:
Current:
Streets
Public works
Personnel salaries and benefits - - 19,100 (19,100)
Other 10,865,000 13,875,179 2,082,524 11,792,655
Culture and recreation
Personnel salaries and benefits - - 9,932 (9,932)
Other 140,000 771,266 421,933 349,333
Total expenditures 11,005,000 14,646,445 2,533,489 12,112,956
REVENUES OVER
(UNDER) EXPENDITURES (9,045,000) (12,686,445) 3,097,757 (8,441,710)
OTHER FINANCING SOURCES (USES):
Transfers in - - 910,561 910,561
Total other financing sources (uses)- - 910,561 910,561
CHANGE IN FUND BALANCE (9,045,000)$ (12,686,445)$ 4,008,318 16,694,763$
FUND BALANCE:
Beginning of year 19,735,800
End of year 23,744,118$
Budgeted Amounts
14.a
Packet Pg. 383 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Internal Service Funds
- 152 -
Internal Service Funds
Internal Service Funds are used to finance and account for special activities and services performed
by a designated City department for other departments on a cost reimbursement basis.
The City maintains the following Internal Service Funds for the purposes indicated:
Workers’ Compensation Fund – This fund is for administration of the City’s self-insurance for
workers’ compensation.
Liability Insurance Fund – This fund is for the administration of the City’s liability claims,
combined self-insurance and umbrella coverage for liability.
Motorpool Fund – This fund is used to account for the maintenance and operating costs for the
City’s fleet of vehicles.
Information Systems Fund – This fund is used to account for the acquisition and maintenance of
the City’s computer and emergency communications systems.
14.a
Packet Pg. 384 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Net Position
Internal Service Funds
June 30, 2020
- 153 -
Workers'Liability Information
Compensation Insurance Motorpool Systems Total
ASSETS
Current assets:
Cash and investments -$ 6,579,640$ -$ 354,762$ 6,934,402$
Accounts receivable 4,542 - 171,096 - 175,638
Interest receivable - 13,970 - 609 14,579
Due from other funds - 2,826,926 - - 2,826,926
Inventories - - 182,352 - 182,352
Prepaid items - 47,512 2,572 - 50,084
Total current assets 4,542 9,468,048 356,020 355,371 10,183,981
Noncurrent assets:
Non-depreciable capital assets - - 2,226,381 - 2,226,381
Depreciable capital assets, net - - 112,923 569,493 682,416
Total capital assets, net - - 2,339,304 569,493 2,908,797
Total noncurrent assets - - 2,339,304 569,493 2,908,797
Total assets 4,542 9,468,048 2,695,324 924,864 13,092,778
DEFERRED OUTFLOWS OF RESOURCES
Pension-related deferred outflows of resources 122,216 128,206 512,825 881,868 1,645,115
Total deferred outflows of resources 122,216 128,206 512,825 881,868 1,645,115
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 114,810 81,044 227,533 153,834 577,221
Payroll and related liabilities 8,212 8,470 32,856 55,665 105,203
Due to other funds 1,186,633 - 1,640,293 - 2,826,926
Compensated absences 2,134 2,480 22,823 42,351 69,788
Claims payable 4,587,457 520,164 - - 5,107,621
Total current liabilities 5,899,246 612,158 1,923,505 251,850 8,686,759
Noncurrent liabilities:
Advances from other fund - - 855,000 - 855,000
Aggregate net pension liability 1,097,641 1,151,447 4,605,789 7,920,235 14,775,112
Compensated absences 4,980 5,786 53,253 98,820 162,839
Claims payable 17,332,916 9,343,074 - - 26,675,990
Total noncurrent liabilities 18,435,537 10,500,307 5,514,042 8,019,055 42,468,941
Total liabilities 24,334,783 11,112,465 7,437,547 8,270,905 51,155,700
DEFERRED INFLOWS OF RESOURCES
Pension-related deferred inflows of resources 18,262 19,157 76,627 131,769 245,815
Total deferred inflows of resources 18,262 19,157 76,627 131,769 245,815
NET POSITION (DEFICIT)
Net investment in capital assets - - 2,339,304 569,493 2,908,797
Unrestricted (deficit)(24,226,287) (1,535,368) (6,645,329) (7,165,435) (39,572,419)
Total net position (24,226,287)$ (1,535,368)$ (4,306,025)$ (6,595,942)$ (36,663,622)$
14.a
Packet Pg. 385 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Revenues, Expenses, and Changes in Net Position
Internal Service Funds
For the Fiscal Year Ended June 30, 2020
- 154 -
Workers' Liability Information
Compensation Insurance Motorpool Systems Total
OPERATING REVENUES:
Charges for services 5,613,343$ 7,546,547$ 2,777,427$ 4,493,328$ 20,430,645$
Other 3,641 175,673 - - 179,314
Total operating revenues 5,616,984 7,722,220 2,777,427 4,493,328 20,609,959
OPERATING EXPENSES:
Cost of sales and services 1,813,795 2,669,286 3,617,617 3,281,787 11,382,485
Claims expense 2,533,549 5,151,204 - - 7,684,753
Amortization - - - 594,633 594,633
Depreciation - - 36,130 63,052 99,182
Total operating expenses 4,347,344 7,820,490 3,653,747 3,939,472 19,761,053
Operating income (loss)1,269,640 (98,270) (876,320) 553,856 848,906
NONOPERATING REVENUES (EXPENSES):
Investment income - 98,270 8,553 1,875 108,698
Interest expense and fiscal charges - - (34,200) (6,882) (41,082)
Miscellaneous income - - 46,958 388,765 435,723
Total nonoperating revenues (expenses)- 98,270 21,311 383,758 503,339
Changes in net position 1,269,640 - (855,009) 937,614 1,352,245
NET POSITION (DEFICIT):
Beginning of year (25,495,927) (1,535,368) (3,451,016) (7,533,556) (38,015,867)
End of year (24,226,287)$ (1,535,368)$ (4,306,025)$ (6,595,942)$ (36,663,622)$
14.a
Packet Pg. 386 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Cash Flows
Internal Service Funds
For the Fiscal Year Ended June 30, 2020
- 155 -
Workers' Liability Information
Compensation Insurance Motorpool Systems Total
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash received from user departments 4,727,879$ 7,254,502$ 4,239,649$ 4,272,970$ 20,495,000$
Nonoperating miscellaneous revenues - - 46,958 388,765 435,723
Cash payments to suppliers for goods and services (860,510) (3,448,032) (1,821,631) (1,865,414) (7,995,587)
Cash payments to employees for services (936,718) (372,743) (1,067,947) (1,798,190) (4,175,598)
Cash payments for claims and insurance (2,934,292) (1,297,586) - - (4,231,878)
Cash received from (paid for) other activities 3,641 175,673 - - 179,314
Net cash provided by
operating activities - 2,311,814 1,397,029 998,131 4,706,974
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:
Acquisition of capital assets - - (2,226,382) (10,870) (2,237,252)
Principal payments on long term debt - - - (626,883) (626,883)
Interest paid - - - (6,882) (6,882)
Net cash (used in) capital and
related financing activities - - (2,226,382) (644,635) (2,871,017)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:
Interfund borrowing - - (889,200) - (889,200)
Net cash (used in) noncapital
financing activities - - (889,200) - (889,200)
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment income - 84,300 8,553 1,266 94,119
Net cash provided by investing activities - 84,300 8,553 1,266 94,119
Net change in cash and cash equivalents - 2,396,114 (1,710,000) 354,762 1,040,876
CASH AND CASH EQUIVALENTS:
Beginning of year - 4,183,526 1,710,000 - 5,893,526
End of year -$ 6,579,640$ -$ 354,762$ 6,934,402$
14.a
Packet Pg. 387 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Cash Flows (Continued)
Internal Service Funds
For the Fiscal Year Ended June 30, 2020
- 156 -
Workers' Liability Information
Compensation Insurance Motorpool Systems Total
RECONCILIATION OF OPERATING INCOME
TO NET CASH PROVIDED BY
OPERATING ACTIVITIES:
Operating income (loss)1,269,640$ (98,270)$ (876,320)$ 553,856$ 848,906$
Nonoperating miscellaneous revenues - - 46,958 388,765 435,723
Adjustments to reconcile operating income (loss) to net cash
provided by operating activities:
Depreciation and amortization - - 36,130 657,685 693,815
Changes in operating assets and liabilities:
Accounts receivable, net 104,579 358,205 (46,096) - 416,688
Inventories - - 7,638 - 7,638
Prepaid items - (47,512) (88) - (47,600)
Due from other funds - (650,250) - - (650,250)
Pension-related deferred outflows of resources (33,830) (36,098) (155,559) (127,329) (352,816)
Accounts payable and accrued liabilities (88,227) (1,220,818) 110,947 30,485 (1,167,613)
Payroll and related liabilities 367 384 1,522 (33,003) (30,730)
Due to other funds (990,043) - 1,508,318 (220,358) 297,917
Aggregate net pension liability 137,400 150,775 724,396 (277,187) 735,384
Compensated absences (4,250) (3,668) 15,729 5,748 13,559
Claims payable (400,743) 3,853,618 - - 3,452,875
Pension-related deferred inflows of resources 5,107 5,448 23,454 19,469 53,478
Total adjustments (1,269,640) 2,410,084 2,226,391 55,510 3,422,345
Net cash provided by operating activities -$ 2,311,814$ 1,397,029$ 998,131$ 4,706,974$
14.a
Packet Pg. 388 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Agency Funds
- 157 -
Agency Funds
The Agency Funds are used to account for assets held by the City in a trustee capacity for
individuals, private organizations, other governments, and/or other funds. The City maintains the
following Agency Funds for the purposes indicated:
Assessment District #977A – This fund is used to account for the collection of assessments from
property owners and for the remittance of such assessments to bondholders as required by the
Improvement Bond Act of 1915 and related California State statutes for this district.
Assessment District #977B – This fund is used to account for the collection of assessments from
property owners and for the remittance of such assessments to bondholders as required by the
Improvement Bond Act of 1915 and related California State statutes for this district.
Assessment District #1003 – This fund is used to account for the collection of assessments from
property owners and for the remittance of such assessments to bondholders as required by the
Improvement Bond Act of 1915 and related California State statutes for this district.
Special Deposits – This fund accounts for all deposits made by developers, other government
agencies or others for disposition under the terms for which the deposits were made.
Cemetery Perpetual Care – This fund accounts for all money collected for the perpetual
maintenance of the City owned and operated Cemetery.
14.a
Packet Pg. 389 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Fiduciary Assets and Liabilities
Agency Funds
June 30, 2020
- 158 -
Assessment Assessment Assessment
District District District Special
#977A #977B #1003 Deposits
ASSETS
Cash and investments 63,124$ 26,751$ 57,758$ 7,340,599$
Accounts receivable - - - 42,250
Total assets 63,124$ 26,751$ 57,758$ 7,382,849$
LIABILITIES
Accounts payable -$ -$ -$ 276,866$
Deposits payable - - - 7,105,983
Due to bondholders 63,124 26,751 57,758 -
Total liabilities 63,124$ 26,751$ 57,758$ 7,382,849$
14.a
Packet Pg. 390 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Fiduciary Assets and Liabilities (Continued)
Agency Funds
June 30, 2020
- 159 -
Cemetery
Perpetual
Care Total
ASSETS
Cash and investments 659,796$ 8,148,028$
Accounts receivable - 42,250
Total assets 659,796$ 8,190,278$
LIABILITIES
Accounts payable -$ 276,866$
Deposits payable 659,796 7,765,779
Due to bondholders - 147,633
Total liabilities 659,796$ 8,190,278$
14.a
Packet Pg. 391 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Changes in Fiduciary Assets and Liabilities
Agency Funds
For the Fiscal Year Ended June 30, 2020
- 160 -
Balance Balance
July 1, 2019 Additions Deletions June 30, 2020
Assessment District #977A
Assets:
Cash and investments 63,124$ -$ -$ 63,124$
Total assets 63,124$ -$ -$ 63,124$
Liabilities:
Due to bondholders 63,124$ -$ -$ 63,124$
Total liabilities 63,124$ -$ -$ 63,124$
Assessment District #977B
Assets:
Cash and investments 26,751$ -$ -$ 26,751$
Total assets 26,751$ -$ -$ 26,751$
Liabilities:
Due to bondholders 26,751$ -$ -$ 26,751$
Total liabilities 26,751$ -$ -$ 26,751$
Assessment District #1003
Assets:
Cash and investments 57,758$ -$ -$ 57,758$
Total assets 57,758$ -$ -$ 57,758$
Liabilities:
Due to bondholders 57,758$ -$ -$ 57,758$
Total liabilities 57,758$ -$ -$ 57,758$
Special Deposits
Assets:
Cash and investments 5,861,436$ 20,710,580$ (19,231,417)$ 7,340,599$
Accounts receivable 22,784 30,173 (10,707) 42,250
Interest receivable 446,959 - (446,959) -
Total assets 6,331,179$ 20,740,753$ (19,689,083)$ 7,382,849$
Liabilities:
Accounts payable 351,896$ 1,181,004$ (1,256,034)$ 276,866$
Deposits payable 5,979,283 20,881,888 (19,755,188) 7,105,983
Total liabilities 6,331,179$ 22,062,892$ (21,011,222)$ 7,382,849$
14.a
Packet Pg. 392 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Combining Statement of Changes in Fiduciary Assets and Liabilities (Continued)
Agency Funds
For the Fiscal Year Ended June 30, 2020
- 161 -
Balance Balance
July 1, 2019 Additions Deletions June 30, 2020
Cemetery Perpetual Care
Assets:
Cash and investments 659,796$ -$ -$ 659,796$
Total assets 659,796$ -$ -$ 659,796$
Liabilities:
Deposits payable 659,796$ -$ -$ 659,796$
Total liabilities 659,796$ -$ -$ 659,796$
Total All Agency Funds
Assets:
Cash and investments 6,668,865$ 20,710,580$ (19,231,417)$ 8,148,028$
Accounts receivable 22,784 30,173 (10,707) 42,250
Interest receivable 446,959 - (446,959) -
Total assets 7,138,608$ 20,740,753$ (19,689,083)$ 8,190,278$
Liabilities:
Accounts payable 351,896$ 1,181,004$ (1,256,034)$ 276,866$
Deposits payable 6,639,079 20,881,888 (19,755,188) 7,765,779
Due to bondholders 147,633 - - 147,633
Total liabilities 7,138,608$ 22,062,892$ (21,011,222)$ 8,190,278$
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Packet Pg. 393 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
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Packet Pg. 394 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
STATISTICAL SECTION
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Packet Pg. 395 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
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Packet Pg. 396 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
- 162 -
Net Position by Component 163
Changes in Net Position 165
Fund Balances of Governmental Funds 169
Changes in Fund Balances of Governmental Funds 171
Tax Revenues by Source - Governmental Funds 173
Assessed Value and Estimated Actual Value of Taxable Property 174
Taxable Sales by Category 175
Principal Sales Tax Remitters 177
Direct and Overlapping Property Tax Rates 178
Principal Property Taxpayers 179
Property Tax Levies and Collections 180
Top 10 Customers - Water, Sewer Treatment, Sewer Collection 181
Connections and Revenues by User Type - Water 182
Water Rate History - Minimum Monthly Charge 183
Connections and Revenues by User Type - Sewer Treatment 184
Sewer Treatment Rate History 185
Connections and Revenues by User Type - Sewer Collection 186
Sewer Collection Rate History 187
Ratio of Outstanding Debt by Type 188
Ratio of General Bonded Debt Outstanding 190
Schedule of Direct and Overlapping Bonded Debt 191
Legal Debt Margin 192
Debt Service Coverage 194
Demographic and Economic Statistics 195
Principal Employers 196
Budgeted Full-Time and Part-Time Positions by Function 197
Capital Asset Statistics 198
Operating Indicators by Function 199
Sources: Unless otherwise noted, the information in these schedules is derived from the Comprehensive Annual
Financial Reports for the relevant year.
Demographic and Economic Information - These schedules offer demographic and economic indicators to
help the reader understand the environment within which the City's financial activities take place and to help make
comparisons over time and with other governments.
Operating Information - These schedules contain information about the City's operations and resources to help
the reader understand how the City's financial information relates to the services the City provides and the
activities it performs.
STATISTICAL SECTION
This section of the City of San Bernardino'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 City's overall financial health.
Financial Trends Schedules - These schedules contain trend information to help the reader understand how the
City's financial performance and well-being have changed over time.
Revenue Capacity Schedules - These schedules contain information to help the reader assess the factors
affecting the City's ability to generate its property and sales taxes, as well as proprietary revenues for the City's
Water, Sewer Treatment, and Sewer Collection services.
Debt Capacity Schedules - 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.
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Packet Pg. 397 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Net Position by Component
Last Ten Fiscal Years (Accrual Basis of Accounting)
______________________________________________________________________________
- 163 -
2011 2012 2013 2014 2015
Governmental activities:
Net investment in capital assets 425,705,511$ 394,655,658$ 377,287,488$ 366,632,191$ 357,760,150$
Restricted 197,685,282 112,634,171 109,448,652 117,670,005 100,668,315
Unrestricted (260,861,339) (126,831,648) (133,128,461) (74,661,663) (384,440,896)
Total governmental activities
net position 362,529,454$ 380,458,181$ 353,607,679$ 409,640,533$ 73,987,569$
Business-type activities:
Net investment in capital assets 204,367,733$ 212,255,999$ 191,109,595$ 206,293,601$ 223,104,368$
Restricted 8,276,462 7,389,246 7,799,773 61,537,004 60,084,163
Unrestricted 41,372,198 40,727,533 63,679,374 10,563,420 (47,561,359)
Total primary government
net position 254,016,393$ 260,372,778$ 262,588,742$ 278,394,025$ 235,627,172$
Primary government:
Net investment in capital assets 630,073,244$ 606,911,657$ 568,397,083$ 572,925,792$ 580,864,518$
Restricted 205,961,744 120,023,417 117,248,425 179,207,009 160,752,478
Unrestricted (219,489,141) (86,104,115) (69,449,087) (64,098,243) (432,002,255)
Total primary government
net position 616,545,847$ 640,830,959$ 616,196,421$ 688,034,558$ 309,614,741$
Fiscal Year
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Packet Pg. 398 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Net Position by Component (Continued)
Last Ten Fiscal Years (Accrual Basis of Accounting)
______________________________________________________________________________
- 164 -
2016 2017 2018 2019 2020
Governmental activities:
Net investment in capital assets 346,538,460$ 316,218,375$ 291,168,979$ 286,878,015$ 282,634,784$
Restricted 126,717,096 106,923,136 114,629,131 98,129,481 101,171,196
Unrestricted (388,600,709) (257,124,872) (306,072,272) (306,956,031) (334,495,248)
Total governmental activities
net position 84,654,847$ 166,016,639$ 99,725,838$ 78,051,465$ 49,310,732$
Business-type activities:
Net investment in capital assets 235,670,073$ 250,399,481$ 248,654,078$ 259,671,498$ 255,270,720$
Restricted 58,331,021 7,944,758 8,363,037 33,999,584 -
Unrestricted (39,100,089) 29,139,574 26,485,780 2,566,757 53,071,115
Total business-type activities
net position 254,901,005$ 287,483,813$ 283,502,895$ 296,237,839$ 308,341,835$
Primary government:
Net investment in capital assets 582,208,533$ 566,617,856$ 539,823,057$ 546,549,513$ 537,905,504$
Restricted 185,048,117 114,867,894 122,992,168 132,129,065 101,171,196
Unrestricted (427,700,798) (227,985,298) (279,586,492) (304,389,274) (281,424,133)
Total primary government
net position 339,555,852$ 453,500,452$ 383,228,733$ 374,289,304$ 357,652,567$
Fiscal Year
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Packet Pg. 399 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Changes in Net Position
Last Ten Fiscal Years (Accrual Basis of Accounting)
______________________________________________________________________________
- 165 -
2011 2012 2013 2014 2015
Expenses:
Governmental activities:
General Government 22,992,136$ 22,915,176$ 19,896,979$ 18,045,239$ 23,792,572$
Public Safety 106,367,139 108,865,770 95,824,587 90,844,424 93,758,051
Streets 31,801,002 30,143,061 27,584,040 28,371,459 29,610,950
Culture and Recreation 7,112,156 7,649,897 6,258,991 8,053,521 10,805,969
Community Development 47,557,048 33,679,934 6,123,668 2,944,616 3,060,294
Community Service 11,223,506 7,823,261 6,360,346 6,062,512 5,684,705
Interest on long-term debt 13,299,213 7,234,246 2,383,832 6,324,491 3,994,357
Total governmental activitiesexpenses 240,352,200 218,311,345 164,432,443 160,646,262 170,706,898
Business-type activities:
Integrated Waste 24,172,161 26,931,095 24,643,145 20,306,358 19,640,062
Water 36,343,754 39,951,698 38,302,554 36,303,452 35,673,702
Sewer 24,072,074 23,232,878 23,231,158 23,753,540 19,501,609
Sewer Collection - - - - -
Total business-type activitiesexpenses 84,587,989 90,115,671 86,176,857 80,363,350 74,815,373 Total primary governmentexpenses 324,940,189 308,427,016 250,609,300 241,009,612 245,522,271
Program revenues:
Governmental activities:
Charges for services:
General Government 509,158 3,466,570 4,738,387 2,496,930 2,459,211
Public Safety 7,696,287 8,399,399 8,210,410 5,921,344 5,242,941
Streets 6,357,593 6,476,362 8,405,822 7,907,263 12,826,107
Culture and Recreation 1,009,023 965,629 1,278,495 766,853 1,397,431
Community Development 4,413,761 4,981,622 4,621,495 4,025,505 579,930
Economic Development - - - - -
Community Service 1,869,805 322,873 329,359 56,056 104,608
Operating grants and contributions 33,138,747 26,312,461 14,620,794 14,853,177 17,883,362
Capital grants and contributions 15,689,230 11,305,306 9,562,325 11,141,515 9,801,186
Total governmental activities
program revenues 70,683,604 62,230,222 51,767,087 47,168,643 50,294,776
(Continued)
Source: City Finance Department
Fiscal Year
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Packet Pg. 400 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Changes in Net Position (Continued)
Last Ten Fiscal Years (Accrual Basis of Accounting)
______________________________________________________________________________
- 166 -
2016 2017 2018 2019 2020
Expenses:
Governmental activities:
General Government 29,434,611$ 41,953,597$ 29,093,189$ 29,494,169$ 28,191,734$
Public Safety 85,867,627 74,606,563 97,710,294 98,603,681 106,626,978
Streets 32,928,851 32,621,290 33,332,099 44,613,103 46,239,864
Culture and Recreation 7,589,992 6,504,874 8,474,953 3,712,899 5,792,349
Community Development 4,443,029 5,085,625 4,808,376 6,679,568 7,583,733
Community Service 3,261,649 2,233,081 2,723,132 4,195,874 4,098,616
Interest on long-term debt 3,713,051 1,046,882 1,126,611 861,785 1,213,813
Total governmental activitiesexpenses 167,238,810 164,051,912 177,268,654 188,161,079 199,747,087
Business-type activities:
Integrated Waste 15,323,676 1,183,561 1,177,266 777,167 1,393,739
Water 34,941,060 40,205,419 36,461,897 35,988,661 40,581,468
Sewer 20,015,296 26,638,434 25,258,155 27,787,317 27,475,781
Sewer Collection - 1,054,866 11,667,157 8,172,922 7,650,504
Total business-type activitiesexpenses 70,280,032 69,082,280 74,564,475 72,726,067 77,101,492 Total primary governmentexpenses 237,518,842 233,134,192 251,833,129 260,887,146 276,848,579
Program revenues:
Governmental activities:
Charges for services:
General Government 6,877,634 2,563,248 3,069,172 1,057,221 1,121,285
Public Safety 5,759,696 4,089,638 4,806,016 7,770,680 6,646,933
Streets 12,388,167 10,850,828 7,380,078 6,158,572 8,217,713
Culture and Recreation 2,785,816 892,502 1,003,421 1,416,584 2,993,167
Community Development 5,404,887 4,839,812 4,944,299 3,941,191 4,110,272
Economic Development - - - - 29,190
Community Service 614,304 33,793 37,200 45,838 -
Operating grants and contributions 11,865,542 7,263,130 21,652,775 24,786,515 24,531,954
Capital grants and contributions 9,031,491 8,230,994 283,942 270,819 535,026
Total governmental activities
program revenues 54,727,537 38,763,945 43,176,903 45,447,420 48,185,540
(Continued)
Source: City Finance Department
Fiscal Year
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Packet Pg. 401 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Changes in Net Position (Continued)
Last Ten Fiscal Years (Accrual Basis of Accounting)
______________________________________________________________________________
- 167 -
2011 2012 2013 2014 2015
Business-Type activities:
Charges for services:
Integrated Waste 24,529,480$ 24,371,665$ 24,968,040$ 24,911,930$ 25,212,322$
Water 33,027,707 37,106,217 37,868,846 35,968,790 32,334,811
Sewer 23,433,833 25,888,729 26,414,653 25,350,989 24,399,415
Sewer Collection - - - - -
Operating grants and contributions 1,928,999 1,838,223 3,110,201 2,030,066 2,089,637
Capital grants and contributions 4,390,162 3,055,921 4,896,921 7,510,777 4,977,945
Total business-type activitiesprogram revenues 87,310,181 92,260,755 97,258,661 95,772,552 89,014,130 Total primary governmentprogram revenues 157,993,785 154,490,977 149,025,748 142,941,195 139,308,906
Net revenues (expenses):
Governmental activities (169,668,596) (156,081,123) (112,665,356) (113,477,619) (120,412,122)
Business-type activities 2,722,192 2,145,084 11,081,804 15,409,202 14,198,757
Total net revenues (expenses) (166,946,404) (153,936,039) (101,583,552) (98,068,417) (106,213,365)
General revenues and other changes in net position:
Governmental activities:
Taxes:
Sales tax 29,378,969 32,347,377 34,337,173 30,420,582 31,187,510
Property tax 63,442,311 46,708,872 28,103,713 38,885,226 40,571,180
Other taxes 31,124,606 30,911,640 32,873,019 32,573,029 34,554,151
Franchise tax 3,164,830 3,268,800 3,356,643 3,749,762 3,900,853
Investment income (unrestricted)2,262,551 - 688,248 892,498 856,229
Other general revenues 10,036,775 4,824,838 4,991,985 4,731,890 4,324,380
Intergovernmental (unrestricted)1,068,331 - - 2,105 1,001
Gain (loss) on sale of capital assets 2,546,550 - - - -
Extraordinary item:
Gain on dissolution of economic
development agency - 49,844,437 - - -
Annexation of City Fire Dept by County - - - - -
Discontinuance of Solid Waste Ops - - - - -
Long-Range Property Mgmt Plan - - - - -
Loss on transfer of sewer collection operations - - - - -
Chapter 9 Bankruptcy Settlement - - - - -
Notes Receivable adjustment - - - - -
Transfers 3,447,500 (65,000) 2,200,000 2,200,000 2,200,000
Total governmental activities 146,472,423 167,840,964 106,550,781 113,455,092 117,595,304
Business-type activities
Investment income (unrestricted)1,410,638 1,031,912 287,469 581,185 635,061
Other revenues 625,550 1,444,963 296,440 1,884,946 2,348,834
Gain (loss) on disposal of capital assets - - - (11,798) -
Extraordinary item:
Discontinuance of Solid Waste Ops - - - - -
Chapter 9 Bankruptcy Settlement - - - - -
Transfers (3,447,500) 65,000 (2,200,000) (2,200,000) (2,200,000)
Total business-type activities (1,411,312) 2,541,875 (1,616,091) 254,333 783,895
Total primary government 145,061,111 170,382,839 104,934,690 113,709,425 118,379,199
Changes in net position:
Governmental activities (23,196,173) 11,759,841 (6,114,575) (22,527) (2,816,818)
Business-type activities 1,310,880 4,686,959 9,465,713 15,663,535 14,982,652
Total primary government (21,885,293)$ 16,446,800$ 3,351,138$ 15,641,008$ 12,165,834$
(Continued)
Source: City Finance Department
Fiscal Year
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Packet Pg. 402 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Changes in Net Position (Continued)
Last Ten Fiscal Years (Accrual Basis of Accounting)
______________________________________________________________________________
- 168 -
2016 2017 2018 2019 2020
Business-Type activities:
Charges for services:
Integrated Waste 19,547,672$ 644,710$ 503,657$ 500,242$ 555,920$
Water 29,388,782 32,883,423 37,786,156 38,819,578 39,937,495
Sewer 25,030,569 28,022,259 30,030,737 29,849,642 29,703,284
Sewer Collection - 2,860,627 7,679,020 7,555,960 7,656,675
Operating grants and contributions 1,696,219 2,047,946 1,776,883 1,832,879 1,991,747
Capital grants and contributions 4,271,325 3,551,138 4,854,784 10,121,344 4,604,699
Total business-type activitiesprogram revenues 79,934,567 70,010,103 82,631,237 88,679,645 84,449,820 Total primary governmentprogram revenues 134,662,104 108,774,048 125,808,140 134,127,065 132,635,360
Net revenues (expenses):
Governmental activities (112,511,273) (125,287,967) (134,091,751) (142,713,659) (151,561,547)
Business-type activities 9,654,535 927,823 8,066,762 15,953,578 7,348,328
Total net revenues (expenses) (102,856,738) (124,360,144) (126,024,989) (126,760,081) (144,213,219)
General revenues and other changes in net position:
Governmental activities:
Taxes:
Sales tax 36,680,419 43,641,309 43,890,011 49,450,785 48,179,314
Property tax 41,344,972 13,749,684 18,498,848 17,101,369 18,814,022
Other taxes 36,498,187 35,491,197 36,806,979 36,092,568 34,869,343
Franchise tax 4,925,012 10,777,853 10,657,848 11,550,447 12,684,556
Investment income (unrestricted)1,613,925 674,345 1,479,966 3,864,707 3,958,589
Other general revenues 4,157,249 3,678,262 4,957,964 2,920,461 4,223,767
Intergovernmental (unrestricted)- - - - -
Gain (loss) on sale of capital assets (1,130,211) (446,020) (21,932) 58,949 91,223
Extraordinary item:
Gain on dissolution of economic
development agency - - - - -
Annexation of City Fire Dept by County (5,010,868) - - - -
Discontinuance of Solid Waste Ops (10,069,000) - - - -
Long-Range Property Mgmt Plan - 46,766,207 - - -
Loss on transfer of sewer collection ops - (8,376,366) - - -
Chapter 9 Bankruptcy Settlement - 76,034,666 - - -
Notes Receivable adjustment - - (24,902,675) - -
Transfers 14,168,866 (27,798,309) 590,005 - -
Total governmental activities 123,178,551 194,192,828 91,957,014 121,039,286 122,820,814
Business-type activities
Investment income (unrestricted)875,707 129,944 534,899 3,112,261 2,845,596
Other revenues 2,072,951 1,567,787 1,696,912 2,044,179 1,932,163
Gain (loss) on disposal of capital assets - (1,123,192) 52,419 - (22,091)
Extraordinary item:
Discontinuance of Solid Waste Ops 20,839,506 - - - -
Chapter 9 Bankruptcy Settlement - 55,787 - - -
Transfers (14,168,866) 31,024,659 - (8,375,074) -
Total business-type activities 9,619,298 31,654,985 2,284,230 (3,218,634) 4,755,668
Total primary government 132,797,849 225,847,813 94,241,244 117,820,652 127,576,482
Changes in net position:
Governmental activities 10,667,278 68,904,861 (42,134,737) (21,674,373) (28,740,733)
Business-type activities 19,273,833 32,582,808 10,350,992 12,734,944 12,103,996
Total primary government 29,941,111$ 101,487,669$ (31,783,745)$ (8,939,429)$ (16,636,737)$
(Concluded)
Source: City Finance Department
Fiscal Year
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Packet Pg. 403 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Fund Balances of Governmental Funds
Last Ten Fiscal Years (Modified Accrual Basis of Accounting)
______________________________________________________________________________
- 169 -
2011 2012 2013 2014 2015
General fund:
Nonspendable 101,054$ 95,306$ 74,376$ 415,286$ 635,493$
Restricted - - - 1,208,016 1,226,630
Committed - - - 1,439,131 905,724
Assigned - - - - -
Unassigned (1,282,658) (12,304,390) (7,220,531) 10,327,070 15,260,350
Total general fund (1,181,604) (12,209,084) (7,146,155) 13,389,503 18,028,197
All other governmental funds:
Nonspendable 2,962,070 - 200,000 77,284,512 65,167,831
Restricted 242,457,518 104,770,342 107,731,704 38,718,920 47,298,125
Committed 356,373 589,180 - - -
Assigned 118,462 79,971 - - -
Unassigned (40,459,403) (3,240,711) (2,504,245) (682,322) (906,217)
Total all other governmental funds 205,435,020$ 102,198,782$ 105,427,459$ 115,321,110$ 111,559,739$
Source: City Finance Department
Fiscal Year
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Packet Pg. 404 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Fund Balances of Governmental Funds (Continued)
Last Ten Fiscal Years (Modified Accrual Basis of Accounting)
______________________________________________________________________________
- 170 -
2016 2017 2018 2019 2020
General fund:
Nonspendable 516,258$ 40,858,145$ 33,023,125$ 32,855,157$ 32,273,054$
Restricted 1,270,317 543,011 3,351 73,416 1,556,304
Committed 53,451 133,282 68,387 68,387 31,775,137
Assigned - - - - 1,517,842
Unassigned 32,571,653 30,218,397 38,995,689 31,543,452 597,818
Total general fund 34,411,679 71,752,835 72,090,552 64,540,412 67,720,155
All other governmental funds:
Nonspendable 44,059 59,093,468 300 - -
Restricted 114,064,965 48,460,477 89,723,105 97,648,385 99,614,892
Committed - - - - -
Assigned - - - - -
Unassigned (87,413) (32,806) - (35,991) (17,380)
Total all other governmental funds 114,021,611$ 107,521,139$ 89,723,405$ 97,612,394$ 99,597,512$
Source: City Finance Department
Fiscal Year
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Packet Pg. 405 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years (Modified Accrual Basis of Accounting)
______________________________________________________________________________
- 171 -
2011 2012 2013 2014 2015
Revenues:
Taxes 123,896,615$ 109,518,983$ 94,933,808$ 104,126,781$ 108,248,780$
Licenses and permits 8,516,516 10,243,232 10,636,856 9,706,800 11,226,693
Impact fees 618,030 239,553 1,771,424 1,761,012 2,915,704
Fines and forfeitures 2,338,684 1,973,047 1,844,472 2,490,649 1,859,659
Investment Income 2,485,053 1,148,831 688,248 549,969 808,225
Lease - 2,049,151 12,942 704,726 396,250
Intergovernmental 48,775,893 34,030,047 25,797,462 23,691,032 23,211,589
Charges for services 12,886,715 12,325,700 12,091,896 11,408,243 10,432,822
Other 8,925,459 8,036,027 6,370,315 4,613,341 5,851,039
Total revenues 208,442,965 179,564,571 154,147,423 159,052,553 164,950,761
Expenditures:
Current:
General Government 17,234,673 21,691,566 16,293,262 17,285,460 23,028,342
Public Safety 101,657,184 102,876,767 94,108,772 87,314,975 86,113,657
Streets 24,433,688 16,780,012 13,985,990 18,506,025 16,779,236
Culture and Recreation 6,579,287 7,522,783 5,267,641 7,398,022 10,015,698
Community Development 15,901,097 9,852,580 5,607,114 2,828,621 3,550,617
Community Service 10,266,256 7,967,618 5,358,123 5,682,896 5,109,127
Economic Development 29,735,854 18,074,203 - - -
Debt service:
Principal retirement 12,627,234 9,872,237 4,784,483 3,838,738 9,897,441
Interest and fiscal charges 13,745,859 9,716,214 1,538,016 2,559,661 1,488,074
Total expenditures 232,181,132 204,353,980 146,943,401 145,414,398 155,982,192
Excess (deficiency) of revenues
over (under) expenditures (23,738,167) (24,789,409) 7,204,022 13,638,155 8,968,569
Other financing sources (uses):
Transfers in 33,952,713 38,439,148 2,616,226 6,960,097 3,087,398
Transfers out (30,530,449) (36,494,374) (416,226) (4,757,992) (886,397)
Issuance of long-term debt 23,171,122 18,000,000 - - -
Sale of capital assets 2,546,549 (5,248,157) 142,473 - -
Total other financing
sources (uses) 29,139,935 14,696,617 2,342,473 2,202,105 2,201,001
Extraordinary item:
Gain (loss) on dissolution of
economic development agency - (110,339,812) - - -
- - - - -
Chapter 9 Bankruptcy Settlement - - - - -
Notes Receivable adjustment - - - - -
Net change in fund balances 5,401,768$ (120,432,604)$ 9,546,495$ 15,840,260$ 11,169,570$
Expenditures for capitalized assets 11,047,330 4,585,686 3,343,257 5,932,143 5,682,353
Debt service as a percentage of
noncapital expenditures 11.9% 9.8% 4.4% 4.6% 7.6%
Source: City Finance Department
LRPMP Transfers from Successor
Agency
Fiscal Year
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City of San Bernardino
Changes in Fund Balances of Governmental Funds (Continued)
Last Ten Fiscal Years (Modified Accrual Basis of Accounting)
______________________________________________________________________________
- 172 -
2016 2017 2018 2019 2020
Revenues:
Taxes 116,474,108$ 101,310,156$ 106,751,261$ 111,195,458$ 112,084,820$
Licenses and permits 11,515,983 10,646,234 12,021,242 12,305,689 13,210,675
Impact fees 2,409,364 2,690,413 2,494,953 1,858,064 4,188,573
Fines and forfeitures 2,642,998 2,268,213 2,476,338 2,737,250 2,611,840
Investment Income 1,528,158 693,247 683,016 3,182,715 3,202,705
Lease 569,583 734,853 1,367,014 1,099,730 1,193,281
Intergovernmental 16,672,907 12,581,942 18,615,104 21,839,908 21,575,427
Charges for services 13,124,068 10,536,949 8,653,717 8,804,880 7,457,572
Other 9,843,361 5,311,574 6,150,859 3,015,369 4,845,817
Total revenues 174,780,530 146,773,581 159,213,504 166,039,063 170,370,710
Expenditures:
Current:
General Government 30,023,905 41,208,970 27,143,743 23,544,245 24,482,935
Public Safety 90,994,899 63,871,615 77,574,446 84,537,639 83,369,905
Streets 20,009,090 19,562,136 21,471,387 40,588,569 38,399,067
Culture and Recreation 7,549,588 6,188,786 8,034,662 3,425,100 5,200,611
Community Development 4,501,617 4,978,005 4,608,360 5,756,424 7,002,361
Community Service 3,204,997 2,586,926 2,302,476 3,773,249 3,714,899
Economic Development - - - - -
Debt service:
Principal retirement 12,771,410 7,782,077 5,955,768 1,971,120 2,334,830
Interest and fiscal charges 1,009,214 946,770 1,202,292 872,500 1,200,950
Total expenditures 170,064,720 147,125,285 148,293,134 164,468,846 165,705,558
Excess (deficiency) of revenues
over (under) expenditures 4,715,810 (351,704) 10,920,370 1,570,217 4,665,152
Other financing sources (uses):
Transfers in 15,153,355 7,133,534 590,005 1,491,125 1,029,316
Transfers out (1,023,811) (16,487,965) (229,655) (1,491,125) (1,029,316)
Issuance of long-term debt - - 4,414,002 - -
Sale of capital assets - (254,169) - (823,688) 92,029
Total other financing
sources (uses) 14,129,544 (9,608,600) 4,774,352 (823,688) 92,029
Extraordinary item:
Gain (loss) on dissolution of
economic development agency - - - - -
- 38,848,755 - - -
Chapter 9 Bankruptcy Settlement - 1,952,233 - - -
Notes Receivable adjustment - - (24,902,675) - -
Net change in fund balances 18,845,354$ 30,840,684$ (9,207,953)$ 746,529$ 4,757,181$
Expenditures for capitalized assets 3,658,379 3,702,189 5,807,791 10,386,763 7,860,472
Debt service as a percentage of
noncapital expenditures 8.3% 6.1% 5.0% 1.8% 2.2%
Source: City Finance Department
LRPMP Transfers from Successor
Agency
Fiscal Year
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City of San Bernardino
Tax Revenues by Source – Governmental Funds
Last Ten Fiscal Years
______________________________________________________________________________
- 173 -
Fiscal Year
Ended Property Sales Franchise Utilities User Transient Other
June 30 Tax Tax Tax Tax Occupancy Tax Taxes Total
2011 63,442,311$ 29,378,969$ 3,164,830$ 22,089,888$ 2,507,283$ 6,527,435$ 127,110,716$
2012 46,708,872 32,347,377 3,268,800 22,127,129 2,217,325 6,567,186 113,236,689
2013 28,103,713 34,337,173 3,356,643 23,159,846 2,921,980 6,791,193 98,670,548
2014 38,885,226 30,420,582 3,749,762 22,498,934 2,935,962 7,138,133 105,628,599
2015 40,571,180 31,187,510 3,900,853 23,921,806 3,463,262 7,169,083 110,213,694
2016 41,344,972 36,680,419 4,925,012 23,986,813 4,327,091 8,184,283 119,448,590
2017 13,749,684 43,641,309 10,777,853 23,591,923 4,502,185 7,397,089 103,660,043
2018 18,498,848 43,890,011 10,657,848 23,666,459 4,987,491 8,153,029 109,853,686
2019 17,101,369 49,450,785 11,550,447 22,924,522 4,950,170 8,217,876 114,195,169
2020 18,814,022 48,179,314 12,684,556 22,680,847 4,525,751 7,662,745 114,547,235
Source: City Finance Department
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Packet Pg. 408 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Assessed Value and Estimated Actual Value of Taxable Property
Last Ten Fiscal Years
______________________________________________________________________________
- 174 -
Fiscal Year Taxable Taxable Total
Ended Less Assessed Less Assessed Direct Tax
June 30 Secured Unsecured Exemptions Value Secured Unsecured Exemptions Value Rate
2011 4,956,261,271 252,261,265 (143,550,006) 5,064,972,530 4,678,734,272 602,483,225 - 5,281,217,497 0.43%
2012 4,959,942,790 252,999,295 (141,201,758) 5,071,740,327 4,486,175,902 607,066,114 - 5,093,242,016 0.43%
2013 5,023,911,140 305,587,154 (137,553,197) 5,191,945,097 4,426,602,803 557,995,407 - 4,984,598,210 0.42%
2014 5,147,376,701 396,277,023 (133,837,593) 5,409,816,131 4,564,949,325 586,585,698 - 5,151,535,023 0.17%
2015 5,473,438,440 346,724,646 (130,541,256) 5,689,621,830 4,786,710,713 691,242,385 - 5,477,953,098 0.17%
2016 5,738,959,843 312,079,238 (128,316,274) 5,922,722,807 5,141,903,516 720,777,168 - 5,862,680,684 0.17%
2017 5,981,441,663 325,997,592 (133,119,032) 6,174,320,223 5,689,891,753 661,264,210 - 6,351,155,963 0.17%
2018 6,304,981,676 348,471,031 (130,446,387) 6,523,006,320 6,058,430,422 675,636,279 - 6,734,066,701 0.01%
2019 6,568,149,924 388,910,383 (127,261,499) 6,829,798,808 6,575,428,405 657,727,943 - 7,233,156,348 0.00%
2020 7,050,367,299 390,466,542 (125,025,813) 7,315,808,028 7,389,747,775 726,738,985 - 8,116,486,760 0.00%
Note: Estimated value of taxable property not readily available in the State of California. 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 of Proposition 13 passed
in 1978.
Source: HdL, Coren & Cone, San Bernardino County Auditor/Controller
(1) Redevelopment Agency was dissolved on February 1, 2012.
City Redevelopment Agency
(1)
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Packet Pg. 409 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Taxable Sales by Category
Last Ten Calendar Years (In Thousands of Dollars)
______________________________________________________________________________
- 175 -
2010 2011 2012 2013 2014
Apparel Stores 90,419$ 96,167$ 99,537$ 108,646$ 117,123$
General Merchandise 361,075 376,398 395,002 409,662 419,542
Food Stores 74,798 75,885 76,724 73,363 76,856
Eating and Drinking Places 249,832 260,067 267,626 275,248 296,399
Building Materials 200,814 205,144 202,615 218,617 240,632
Auto Dealers and Supplies 253,219 304,857 337,231 389,457 423,024
Service Stations 269,261 326,498 354,383 343,211 330,727
Other Retail Stores 306,945 307,039 312,864 317,545 317,133
All Other Outlets 494,561 593,962 668,733 753,960 847,943
Total 2,300,924$ 2,546,017$ 2,714,715$ 2,889,709$ 3,069,379$
Note: Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories
presented are intended to provide alternative information regarding the sources of the City's revenue.
Sources: State Board of Equalization, California Department of Taxes and Fees Administration, State Controller's
Office, The HdL Companies
Calendar Year
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City of San Bernardino
Taxable Sales by Category (Continued)
Last Ten Calendar Years (In Thousands of Dollars)
______________________________________________________________________________
- 176 -
2015 2016 2017 2018 2019
Apparel Stores 121,778$ 124,213$ 123,220$ 130,457$ 131,743$
General Merchandise 433,719 435,341 450,489 456,565 460,923
Food Stores 79,474 85,633 84,848 91,187 93,708
Eating and Drinking Places 320,304 337,469 362,303 378,339 392,808
Building Materials 249,553 265,323 277,395 294,083 287,929
Auto Dealers and Supplies 454,933 490,109 524,118 490,259 441,114
Service Stations 291,942 268,125 293,393 337,616 333,919
Other Retail Stores 340,705 341,002 340,216 366,959 372,002
All Other Outlets 913,442 999,364 1,064,621 1,205,531 1,306,306
Total 3,205,850$ 3,346,579$ 3,520,603$ 3,750,996$ 3,820,452$
Sources: State Board of Equalization, California Department of Taxes and Fees Administration, State Controller's
Office, The HdL Companies
Note: Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories
presented are intended to provide alternative information regarding the sources of the City's revenue.
Calendar Year
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Packet Pg. 411 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Principal Sales Tax Remitters
Current Year and Nine Years Ago
______________________________________________________________________________
- 177 -
Business Name Business Category Business Name Business Category
76 Service Stations Allstar Kia New Motor Vehicle Dealers
Amazon Robotics Heavy Industrial Arco AM PM Service Stations
Beacon Roofing Supply Building Materials Barr Lumber Building Materials
Best Buy Electronics/Appliance Stores Best Buy Electronics/Appliance Stores
Chaparral Motorsports Boats/Motorcycles Chaparral Motorsports Boats/Motorcycles
Chevron Service Stations Chevron Service Stations
Costco Discount Dept Stores Costco Discount Dept Stores
Diamond Chevrolet of SB New Motor Vehicle Dealers Crest Chevrolet New Motor Vehicle Dealers
Fairview Ford New Motor Vehicle Dealers Fairview Ford New Motor Vehicle Dealers
Greenbrier Rail Services Transportation-Non-Auto Food N Fuel Service Stations
Home Depot Building Materials Home Depot Building Materials
Hub Construction Specialties Building Materials Interline Brands Plumbing/Electrical Supplies
Inland Water Works Supply Heavy Industrial John Ray Co Building Materials
Kohls Distribution Center Fullfillment Centers Kohls Distribution Center Fullfillment Centers
Macys Department Stores Macys Department Stores
Moss Bros Chrysler Dodge Jeep Ram Fiat New Motor Vehicle Dealers Moss Bros Chrysler Dodge Jeep Ram Fiat New Motor Vehicle Dealers
Ross Family Apparel Nissan of San Bernardino New Motor Vehicle Dealers
Sams Club w/Fuel Discount Dept Stores Office Depot Office Supplies/Furniture
San Manuel Band of Mission Indians Leisure/Entertainment Ross Family Apparel
Stater Bros Grocery Stores Sams Club w/ Fuel Discount Dept Stores
Subaru of San Bernardino New Motor Vehicle Dealers Sears Department Stores
Target Discount Dept Stores Stater Bros Grocery Stores
Toyota of San Bernardino New Motor Vehicle Dealers Target Discount Dept Stores
Walmart Supercenter Discount Dept Stores Toyota of San Bernardino New Motor Vehicle Dealers
No Name on File 084192047 Receivables/Master Outlets Walmart Supercenter Discount Dept Stores
*Firms listed alphabetically
Source: The HdL Companies, State Board of Equalization
Fiscal Year 2020 Fiscal Year 2011
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Packet Pg. 412 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
______________________________________________________________________________
- 178 -
Agency 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Basic Levy(1)1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000
Colton Unified School Board 0.13040 0.14030 0.14880 0.11870 0.09730 0.11690 0.14540 0.09390 0.11160 0.10160
Crestline-Lake Arrowhead Water Agency - Bond 0.00000 0.05280 0.05510 0.05600 0.07250 0.07280 0.07280 0.08700 0.08700 0.11900
Redlands Unified School Bond 1993 0.06170 0.05820 0.06410 0.06290 0.05940 0.05670 0.05240 0.04940 0.03240 0.03390
Rialto Unified School Bond 0.07880 0.08560 0.07360 0.07040 0.06550 0.11940 0.09920 0.09570 0.07710 0.08480
San Bernardino Community College Bond 0.04670 0.03730 0.04590 0.04190 0.03930 0.04030 0.03500 0.03760 0.04070 0.05620
San Bernardino Unified School Bond 0.08840 0.09780 0.09980 0.13500 0.10810 0.11820 0.07950 0.10070 0.11260 0.09690
San Bernardino Valley Muni Water 0.16500 0.16500 0.16250 0.16250 0.16250 0.16250 0.16250 0.15250 0.15250 0.14250
Total Direct and Overlapping Rates(2)1.57100 1.63700 1.64980 1.64740 1.60460 1.68680 1.64680 1.61680 1.61390 1.63490
City's Share of 1% Levy Per Prop 13(3)0.16897 0.16897 0.16897 0.16897 0.16897 0.16897 0.16897 0.00000 0.00000 0.00000
Voter Approved City Debt Rate 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000
Redevelopment Rate(4)1.16500 1.16500 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000
Total Direct Rates(5)0.43116 0.42657 0.41962 0.16973 0.16974 0.16975 0.16975 0.00886 0.00000 0.00000
(2)Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all
property owners.
(3)City's Share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the City. The ERAF
portion of the City's Levy has been subtracted where known.
(4)Redevelopment Rate is based on the largest RDA tax rate area and only includes rate(s) from indebtedness adopted prior to 1989 per California State
statute. RDA direct and overlapping rates are applied only to the incremental property values. The approval of ABX1 26 eliminated Redevelopment
from the State of California for the fiscal year 2012/13 and years thereafter.
(5)Total Direct Rate is the weighted average of all individual direct rates applied by the City preparing the statistical section information and excludes
revenues derived from aircraft. Beginning in fiscal year 2013-14, the Total Direct Rate no longer includes revenue generated from the former
redevelopment tax rate areas. Challenges to recognized enforceable obligations are assumed to have been resolved during fiscal year 2012-13. For the
purposes of this report, residual revenue is assumed to be distributed to the City in the same proportions as general fund revenue.
Fiscal Year
(1)In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies
for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed
property values for the payment of any voter approved bonds.
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Packet Pg. 413 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Principal Property Taxpayers
Current Year and Ten Years Ago
______________________________________________________________________________
- 179 -
Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer:Value Rank Value Value Rank Value
Stater Bros Markets 387,428,824$ 1 2.49% 373,021,236$ 1 3.55%
Amazon Com Services Inc 133,036,174 2 0.85%
HW Southgate Building LLC 116,206,307 3 0.75% -
WM Inland Investors IV LLC 115,998,770 4 0.75% 58,138,324 9 0.55%
IE Logistics Inc 106,968,570 5 0.69% -
Gear 6207 Cajon Propco LLC 96,638,000 6 0.62%
Trader Joes Company 85,969,736 7 0.55%
San Manuel Band of Mission Indians 79,811,840 8 0.51% -
Harvest A OSR LLC 77,785,873 9 0.50% -
BSREP III Central LLC 74,657,419 10 0.48%
Rancon Realty Fund 153,994,401 2 1.47%
Lit Industrial LP 115,393,867 3 1.10%
WP Of CT Cajon LLC 98,694,291 4 0.94%
Opus Real Estate CA VII Northpointe 77,336,278 5 0.74%
SP4 Gateway South I LP 64,252,201 6 0.61%
786 Central LLC 61,862,958 7 0.59%
Westgate No 1 LP 59,980,555 8 0.57%
Prologis 52,343,742 10 0.50%
1,274,501,513$ 8.19% 1,115,017,853$ 10.62%
2020 2010
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Packet Pg. 414 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Property Tax Levies and Collections
Last Ten Fiscal Years
______________________________________________________________________________
- 180 -
Fiscal Taxes Levied Collections in
Year Ended for the Percent Subsequent Percent
June 30 Fiscal Year Amount of Levy Years Amount of Levy
2011 10,567,101$ 10,184,419$ 96.38% 430,365$ 10,614,784$ 100.45%
2012 10,547,495 9,552,101 90.56% 291,277 9,843,378 93.32%
2013 9,693,543 9,218,290 95.10% 167,799 9,386,089 96.83%
2014 10,139,727 9,783,362 96.49% 265,648 10,049,010 99.11%
2015 10,933,170 10,059,145 92.01% 219,257 10,278,402 94.01%
2016 11,030,576 10,593,161 96.03% 208,567 10,801,728 97.93%
2017(1)N/A 95,314 N/A 116,204 211,518 N/A
2018(1)N/A 197,198 N/A 88 197,286 N/A
2019(1)N/A 235,242 N/A 5,550 240,792 N/A
2020(1)N/A 64,212 N/A 3,055 67,267 N/A
Note:
The amounts presented include City property taxes only.
In 2011 penalties started to be excluded from amounts collected.
Source: County of San Bernardino, Auditor/Controller - Recorder - County Clerk
(1)Effective, July 1, 2016, fire protection and emergency medical response services were transferred to the San
Bernardino County Fire Protection District (SBCFPD). To fund this transfer, the City is required to transfer revenue
from property taxes and 35 percent of its Vehicle Registration Fees to SBCFPD.
Fiscal Year of Levy
Collected within the
Total Collections to Date
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Packet Pg. 415 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Top 10 Customers – Water, Sewer Treatment, Sewer Collection
Current Year
______________________________________________________________________________
- 181 -
Percent of Percent of Percent of
Total Total Sewer Total Sewer
Customer Water Customer Treatment Customer Collection
Customer:Revenue Rank Revenue Revenue Rank Revenue Revenue Rank Revenue
City of San Bernardino 1,066,189$ 1 2.67% 113,763$ 7 0.38% 64,715$ 3 0.85%
San Bernardino City Unified School District 783,486 2 1.96% 286,350 2 0.96% 110,440 1 1.44%
California State University, San Bernardino 409,705 3 1.03%
County of San Bernardino 236,521 4 0.59% 443,519 1 1.49% 74,275 2 0.97%
Housing Authority 213,223 5 0.53% 171,854 4 0.58% 32,342 10 0.42%
Cott Beverages 209,118 6 0.52%
W. Dean Weidner 155,835 7 0.39% 97,355 9 0.33%
St. Bernardine Hospital 130,293 8 0.33% 184,013 3 0.62% 58,056 5 0.76%
Pama Management Co. 124,145 9 0.31% 161,235 5 0.54% 61,143 4 0.80%
Acacia Park Apartments 123,889 10 0.31%
Lido Condominiums 115,519 6 0.39% 38,853 7 0.51%
Sequoia Plaza Mobile Home Park 98,619 8 0.33%
Crest Haven Apartments 96,147 10 0.32% 34,102 8 0.45%
Broadstone Investors LLC 32,578 9 0.43%
Rancho Meridian MHE/Santiago 41,231 6 0.54%
3,452,404$ 8.64% 1,768,374$ 5.95% 547,735$ 7.15%
Source: City Water Department
Water Sewer Treatment Sewer Collection
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Packet Pg. 416 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Connections and Revenues by User Type – Water
Last Ten Fiscal Years
______________________________________________________________________________
- 182 -
User Type Connections Revenue Connections Revenue Connections Revenue Connections Revenue
Single family 36,042 22,909,054$ 36,006 21,579,693$ 35,824 20,476,866$ 35,825 17,346,414$
Multiple family 2,907 5,222,345 2,903 5,157,997 2,904 4,944,978 2,899 4,449,204
Commercial 3,117 6,482,560 3,104 6,320,900 3,111 6,117,493 3,131 5,750,672
Landscape 1,181 4,542,108 1,150 4,256,390 1,159 4,694,704 1,121 3,789,527
Other 2,174 781,428 2,056 808,227 2,018 748,141 1,956 557,392
Total all users 45,421 39,937,495$ 45,220 38,123,207$ 45,016 36,982,182$ 44,932 31,893,209$
Connections Revenue Connections Revenue Connections Revenue Connections Revenue
Single family 35,729 15,688,749$ 35,695 16,775,834$ 35,012 18,583,708$ 34,913 18,741,773$
Multiple family 2,873 4,225,832 2,869 4,349,601 2,824 4,591,290 2,820 4,704,384
Commercial 3,092 4,913,942 3,097 6,332,882 3,085 6,566,344 3,082 6,800,310
Landscape 1,129 3,203,907 1,130 3,079,610 1,140 3,616,135 1,104 3,591,678
Other 1,905 677,180 1,791 679,606 1,703 913,810 1,663 599,210
Total all users 44,728 28,709,610$ 44,582 31,217,533$ 43,764 34,271,287$ 43,582 34,437,355$
Connections Revenue Connections Revenue
Single family 34,716 18,094,052$ 34,695 15,665,580$
Multiple family 2,801 4,510,962 2,806 4,025,079
Commercial 3,117 5,790,427 3,117 4,678,003
Landscape 1,151 3,321,846 1,149 2,745,990
Other 1,626 1,597,791 1,571 701,296
Total all users 43,411 33,315,078$ 43,338 27,815,948$
Source: City Water Department
2012 2011
2020 2019 2018 2017
2016 2015 2014 2013
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Packet Pg. 417 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Water Rate History – Minimum Monthly Charge
Last Ten Fiscal Years
______________________________________________________________________________
- 183 -
Effective
Date 1/2" 5/8" 3/4" 1" 1-1/2" 2" 3" 4" 6" 8" 10"
2/1/2010 10.55 10.55 13.00 17.90 30.15 44.85 79.15 128.15 250.70 397.75 569.30
1/1/2011 12.20 12.20 15.15 21.00 35.75 53.45 94.75 153.70 301.15 478.10 684.55
1/1/2012 12.90 12.90 16.15 22.60 38.80 58.20 103.50 168.20 330.00 524.15 750.65
7/1/2013 12.90 12.90 16.15 22.60 38.80 58.20 103.50 168.20 330.00 524.15 750.65
7/1/2014 12.90 12.90 16.15 22.60 38.80 58.20 103.50 168.20 330.00 524.15 750.65
7/1/2015 12.90 12.90 16.15 22.60 38.80 58.20 103.50 168.20 330.00 524.15 750.65
10/1/2016 16.09 16.09 20.15 28.19 48.40 72.60 129.12 197.36 411.68 653.88 936.44
7/1/2017 19.58 19.58 24.51 34.30 58.88 88.32 157.06 240.07 500.78 795.40 1,139.12
7/1/2018 23.39 23.39 29.28 40.98 70.35 105.52 187.66 286.63 598.33 950.34 1,361.01
7/1/2019 23.39 23.39 29.28 40.98 70.35 105.52 187.66 286.63 598.33 950.34 1,361.01
7/1/2020 23.39 23.39 29.28 40.98 70.35 105.52 187.66 286.63 598.33 950.34 1,361.01
Source: City Water Department
Monthly Charge(1)
(1)Effective July 1, 2007 and July 1, 2008, all water usage except municipal will be billed at the rate of $0.94 and $0.97 per 100
cubic feet, respectively, with no minimum allowance.
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Packet Pg. 418 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Connections and Revenues by User Type – Sewer Treatment
Last Ten Fiscal Years
______________________________________________________________________________
- 184 -
User Type Connections Revenue Connections Revenue Connections Revenue Connections Revenue
San Bernardino Residential 31,828 $10,191,482 33,051 $10,146,660 32,945 $10,135,132 32,960 $9,756,592
San Bernardino Nonresidential 5,340 8,463,554 5,531 8,645,032 5,526 8,834,641 5,471 8,010,240
East Valley Residential 18,477 4,778,152 18,477 4,778,152 18,477 4,765,218 18,477 4,622,944
East Valley Nonresidential 1,050 3,483,724 1,050 3,550,973 1,050 3,579,348 1,050 3,083,475
Loma Linda Residential 2,856 1,163,501 2,799 1,171,706 4,824 1,167,823 4,723 1,107,201
Loma Linda Nonresidential 168 1,622,872 345 1,557,119 703 1,548,574 593 1,441,807
Total all users 59,719 $29,703,285 61,253 $29,849,643 63,525 $30,030,737 63,274 $28,022,259
Connections Revenue Connections Revenue Connections Revenue Connections Revenue
San Bernardino Residential 32,889 $8,746,617 32,874 $8,056,827 32,537 $8,111,634 32,563 $7,922,936
San Bernardino Nonresidential 5,377 7,125,053 5,344 7,240,533 5,410 8,033,072 5,447 8,332,214
East Valley Residential 18,477 4,008,039 18,480 4,093,625 18,404 4,149,836 18,925 4,188,434
East Valley Nonresidential 1,060 2,825,971 1,051 2,571,813 1,115 2,725,075 1,126 2,434,118
Loma Linda Residential 5,948 1,008,071 5,040 997,242 4,656 991,387 4,663 1,063,124
Loma Linda Nonresidential 591 1,308,474 588 1,294,612 592 1,330,102 585 1,549,643
Total all users 64,342 $25,022,225 63,377 $24,254,651 62,714 $25,341,106 63,309 $25,490,469
Connections Revenue Connections Revenue
San Bernardino Residential 32,571 $7,650,142 32,447 $7,053,263
San Bernardino Nonresidential 5,412 7,877,416 5,416 7,131,988
East Valley Residential 18,813 4,019,127 18,700 3,645,721
East Valley Nonresidential 1,128 2,492,375 1,138 2,070,233
Loma Linda Residential 4,443 933,648 4,648 870,734
Loma Linda Nonresidential 589 1,258,747 584 1,048,402
Total all users 62,956 $24,231,455 62,933 $21,820,341
Source: City Water Department
2012 2011
2020 2019 2018 2017
2016 2015 2014 2013
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Packet Pg. 419 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Sewer Treatment Rate History
Last Ten Fiscal Years
______________________________________________________________________________
- 185 -
1/1/2010 2/1/2011 1/1/2012 10/1/2015 7/1/2016 7/1/2017 7/1/2018 7/1/2019 7/1/2020
Residential (monthly per EDU)16.00 17.00 18.50 20.65 22.38 23.10 23.10 23.10 23.10
Commercial:
Commodity Charge (per HCF):
Multi-family, mobile home parks 0.95 1.10 1.25 1.36 1.48 1.53 1.53 1.53 1.53
Retail, commercial, light industrial 1.90 2.00 2.10 2.28 2.47 2.55 2.55 2.55 2.55
Auto repair, car wash 1.30 1.30 1.30 1.41 1.53 1.58 1.58 1.58 1.58
Offices, motels (w/o restaurants) 1.50 1.50 1.50 1.63 1.77 1.83 1.83 1.83 1.83
Restaurants, hotels 2.00 2.35 2.70 2.93 3.18 3.28 3.28 3.28 3.28
Laundromats 1.30 1.40 1.50 1.63 1.77 1.83 1.83 1.83 1.83
Hospitals, convalescent homes 0.95 1.15 1.35 1.46 1.58 1.63 1.63 1.63 1.63
Schools, churches, nursery schools 0.70 0.90 1.10 1.19 1.29 1.33 1.33 1.33 1.33
Industrial:
Discharge Flow (per million gallons) 900.00 900.00 900.00 977.00 1,060.00 1,094.00 1,094.00 1,094.00 1,094.00
Biological Oxygen demand (per 1,000 lbs) 292.00 330.00 360.00 391.00 424.00 438.00 438.00 438.00 438.00
Suspended Solids (per 1,000 lbs) 640.00 640.00 640.00 694.00 753.00 778.00 778.00 778.00 778.00
Source: City Water Department
Fiscal Year
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Packet Pg. 420 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Connections and Revenues by User Type – Sewer Collection
Last Four Fiscal Years*
______________________________________________________________________________
- 186 -
User Type Connections Revenue Connections Revenue Connections Revenue Connections Revenue
Residential-Single Family 31,889 $4,054,020 33,127 $3,927,784 32,939 $3,916,946 32,899 $3,719,798
Residential-Multi Family 1,555 412,095 1,606 424,665 1,607 424,024 1,609 405,007
Residential- Multi Family 4 Units + 18 55,921 17 44,420 16 44,945 15 41,351
Comm/Land/Lt. Industrial/Non-Res. 3,069 2,588,912 3,180 2,601,804 3,198 2,668,497 3,204 2,467,470
Education-Public 37 48,082 27 21,700 27 26,118 27 27,420
Education-Private 150 60,941 152 61,858 150 67,985 150 61,779
Hospital/Convalescent Homes 35 173,367 35 166,768 35 170,063 35 161,182
Office/Motel-No Restaurant 92 61,027 94 69,280 94 66,015 96 58,587
Restaurant/ Hotel w/ Restaurant 52 35,480 47 37,750 41 35,963 37 32,509
Auto Repair/Car Wash 221 73,487 229 74,854 231 89,565 229 75,421
Laundromat 5 21,771 5 23,362 5 23,160 5 21,824
CS Irrigation 21 71,571 43 115,905 45 145,737 46 158,834
Totals IVDA 48 - 50 - 49 - 51 -
Total all users 37,192 $7,656,674 38,613 $7,570,150 38,438 $7,679,020 38,402 $7,231,183
Source: City Water Department
* As the Sewer Collection Utility was transferred to the Water Department on May 1, 2017, prior year data is unavailable. Data provided for 2017
represents the entire year.
2020 2019 20172018
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Packet Pg. 421 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Sewer Collection Rate History
Last Ten Fiscal Years
______________________________________________________________________________
- 187 -
1/1/2010 10/1/2015 7/1/2016 7/1/2017 7/1/2018 7/1/2019 7/1/2020
Residential (monthly per EDU)4.00 9.00 9.45 9.90 9.90 9.90 9.90
Multi-Family
Multi-family, 2 units 8.00 18.00 18.90 19.85 19.85 19.85 19.85
Multi-family, 3 units 12.00 27.00 28.35 29.75 29.75 29.75 29.75
Multi-family, 4 or more units, Non-res.
Monthly Charge 1.25 2.80 2.95 3.10 3.10 3.10 3.10
Usage Charge (per HCF) 0.35 0.79 0.83 0.87 0.87 0.87 0.87
Source: City Water Department
Fiscal Year
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Packet Pg. 422 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
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Packet Pg. 423 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
______________________________________________________________________________
- 188 -
2011 2012 2013 2014 2015
Governmental Activities:
Lease revenue bonds 11,145,000$ 9,810,000$ 7,505,000$ 6,925,000$ 6,315,000$
Tax allocation bonds(1)134,670,538 - - - -
Certificates of participation(2)10,940,000 4,520,000 4,270,000 4,010,000 3,735,000
Pension obligation bonds(2)47,075,251 46,140,860 51,862,482 52,202,499 52,924,744
Other 46,518,126 23,838,553 22,983,032 21,351,657 18,235,640
Total governmental activities 250,348,915 84,309,413 86,620,514 84,489,156 81,210,384
Business-type Activities:
Capital leases 13,149,895 10,280,057 7,343,367 4,792,949 2,652,586
Notes payable 24,439,995 31,547,225 29,451,835 26,174,480 22,826,237
Certificates of participation 17,196,320 14,707,332 12,077,692 9,292,368 6,346,308
Water bonds 25,000 15,000 - - -
Total business-type activities 54,811,210 56,549,614 48,872,894 40,259,797 31,825,131
Total Primary Government 305,160,125$ 123,549,027$ 135,493,408$ 124,748,953$ 113,035,515$
Percentage of Personal Income(3)4.65% 1.81% 1.94% 1.76% 1.48%
Debt per Capita(3)1,452$ 586$ 639$ 587$ 528$
(3) Based on most current data available.
(1) As a result of the dissolution of the Economic Development Agency on January 31, 2012, indebtedness was
transferred to the Successor Agency.
(2) Upon approval of the City's Plan of Adjustment by the U.S. Bankruptcy Court on June 15, 2017, certain long-term
liabilities of the City were reduced or eliminated.
Fiscal Year
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Packet Pg. 424 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Ratios of Outstanding Debt by Type (Continued)
Last Ten Fiscal Years
______________________________________________________________________________
- 189 -
2016 2017 2018 2019 2020
Governmental Activities:
Lease revenue bonds 5,670,000$ 4,985,000$ 4,414,002$ 3,598,360$ 2,751,781$
Tax allocation bonds(1)- - - - -
Certificates of participation(2)3,445,000 - - - -
Pension obligation bonds(2)53,608,476 - - - -
Other 12,219,665 30,383,546 28,820,616 27,055,863 24,940,729
Total governmental activities 74,943,141 35,368,546 33,234,618 30,654,223 27,692,510
Business-type Activities:
Capital leases - - - - -
Notes payable 20,568,662 900,000 600,000 300,000 -
Certificates of participation - - - - -
Water bonds - 88,655,746 87,091,704 85,482,663 83,813,621
Total business-type activities 20,568,662 89,555,746 87,691,704 85,782,663 83,813,621
Total Primary Government 95,511,803$ 124,924,292$ 120,926,322$ 116,436,886$ 111,506,131$
Percentage of Personal Income(3)1.20% 1.48% 1.42% 1.37% 1.31%
Debt per Capita(3)443$ 576$ 547$ 531$ 512$
(3) Based on most current data available.
(1) As a result of the dissolution of the Economic Development Agency on January 31, 2012, indebtedness was
transferred to the Successor Agency.
(2) Upon approval of the City's Plan of Adjustment by the U.S. Bankruptcy Court on June 15, 2017, certain long-term
liabilities of the City were reduced or eliminated.
Fiscal Year
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Packet Pg. 425 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years (In Thousands, except Per Capita)
______________________________________________________________________________
- 190 -
Fiscal Tax Pension Lease Percent of
Year Ended Allocation Obligation Revenue Assessed Per
June 30 Bonds
(1)Bonds(2)Bonds Total Value Capita
2011 134,671$ 47,075$ 11,145$ 192,891$ 1.86% 918$
2012 - 46,141 9,810 55,951 0.55% 265
2013 - 51,862 7,505 59,367 0.58% 280
2014 - 52,202 6,925 59,127 0.56% 278
2015 - 52,925 6,315 59,240 0.53% 277
2016 - 53,608 5,670 59,278 0.50% 275
2017 - - 4,985 4,985 0.04% 23
2018 - - 4,414 4,414 0.03% 20
2019 - - 3,598 3,598 0.03% 16
2020 - - 2,752 2,752 0.02% 13
Source: City Finance Department
(1) As a result of the dissolution of the Economic Development Agency on January 31, 2012, indebtedness was
transferred to the Successor Agency
(2) Upon approval of the City's Plan of Adjustment by the U.S. Bankruptcy Court on June 15, 2017, certain long-term
liabilities of the City were reduced or eliminated.
Outstanding General Bonded Debt
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Packet Pg. 426 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Schedule of Direct and Overlapping Bonded Debt
Current Fiscal Year
______________________________________________________________________________
- 191 -
2019-20 Assessed Valuation: 15,557,320,601$
OVERLAPPING TAX AND ASSESSMENT DEBT:
Total Debt
6/30/2020
%
Applicable(1)
City's Share of
Debt 6/30/19
San Bernardino Community College District 738,367,480$ 20.562% 151,823,121$
Colton Joint Unified School District 182,403,765$ 8.119% 14,809,362$
Redlands Unified School District 67,818,512$ 4.502% 3,053,189$
Rialto Unified School District 107,443,793$ 7.134% 7,665,040$
San Bernardino City Unified School District 230,457,341$ 76.731% 176,832,222$
Colton Joint Unified School District Community Facilities District No. 2 3,665,000$ 41.053% 1,504,592$
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 355,687,526$
DIRECT AND OVERLAPPING GENERAL FUND DEBT:
San Bernardino County General Fund Obligations 239,140,000$ 6.564% 15,697,150$
San Bernardino County Pension Obligation Bonds 237,212,638$ 6.564% 15,570,638$
San Bernardino County Flood Control District General Fund Obligations 57,155,000$ 6.564% 3,751,654$
Colton Joint Unified School District Certificates of Participation 602,300$ 8.119% 48,901$
Redlands Unified School District Certificates of Participation 5,000,000$ 4.502% 225,100$
Rialto Unified School District Certificates of Participation 11,732,844$ 7.134% 837,021$
San Bernardino City Unified School District Certificates of Participation 96,515,000$ 76.731% 74,056,925$
City of San Bernardino General Fund Obligations 2,751,781$ 100.000% 2,751,781$
HUD Section 108 Note Payable 4,308,000$ 100.000% 4,308,000$
Fire Management Association Note Payable 300,000$ 100.000% 300,000$
City of San Bernardino Pension Obligation Settlement Agreement Notes Payable 20,058,171$ 100.000% 20,058,171$
Harriman Place Street Extension Lease 274,558$ 100.000% 274,558$
TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT 137,879,899$
OVERLAPPING TAX INCREMENT DEBT (Successor Agencies):
San Bernardino County Inland Valley Project Tax Allocation Bonds 230,510,000$ 63.409% 146,164,086$
City of San Bernardino Tax Allocation Bonds 58,385,000$ 100.000% 58,385,000$
City of San Bernardino Certificates of Participation 2,745,000$ 100.000% 2,745,000$
TOTAL OVERLAPPING TAX INCREMENT DEBT 207,294,086$
TOTAL DIRECT DEBT 27,692,510$
TOTAL OVERLAPPING DEBT 673,169,001$
COMBINED TOTAL DEBT 700,861,511$ (2)
Ratios to 2018-19 Assessed Valuation:
Total Overlapping Tax and Assessment Debt 2.29%
Total Direct Debt ($24,219,106) 0.02%
Combined Total Debt 4.51%
Ratios to Redevelopment Successor Agency Incremental Valuation 8,116,486,760$
Total Overlapping Tax Increment Debt 2.55%
(1)The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were
estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the
district's total taxable assessed value.
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations. Qualified
Zone Academy Bonds are included based on principal due at maturity.
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Packet Pg. 427 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Legal Debt Margin
Last Ten Fiscal Years (In Thousands)
______________________________________________________________________________
- 192 -
2011 2012 2013 2014 2015
Assessed valuation 10,489,740$ 10,306,184$ 10,314,097$ 10,695,189$ 11,298,116$
Conversion percentage 25%25%25%25%25%
Adjusted assessed value 2,622,435 2,576,546 2,578,524 2,673,797 2,824,529
Debt limit percentage 15%15%15%15%15%
Debt limit 393,365 386,482 386,779 401,070 423,679
Total net debt applicable to limit:
General obligation bonds 69,160 66,436 69,192 68,352 67,830
Legal debt margin 324,205$ 320,046$ 317,586$ 332,717$ 355,850$
Total debt applicable to the limit
as a percentage of debt limit 17.6%17.2%17.9%17.0%16.0%
Fiscal Year
Note:
The government code of the State of California provides for a legal debt limit of 15% of gross assessed valuation.
However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with
the 1981-82 fiscal year, each parcel in now assessed at 100% of market value (as of the most recent change in
ownership for that parcel). The computations shown above reflect a conversion of assessed valuation data for each
fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt
marginwasenacted bythe State of California forlocalgovernments located within the state.
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Packet Pg. 428 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Legal Debt Margin (Continued)
Last Ten Fiscal Years (In Thousands)
______________________________________________________________________________
- 193 -
2016 2017 2018 2019 2020
Assessed valuation 11,913,720$ 12,658,595$ 13,387,519$ 14,190,217$ 15,557,321$
Conversion percentage 25%25%25%25%25%
Adjusted assessed value 2,978,430 3,164,649 3,346,880 3,547,554 3,889,330
Debt limit percentage 15%15%15%15%15%
Debt limit 446,764 474,697 502,032 532,133 583,400
Total net debt applicable to limit:
General obligation bonds 67,198 9,060 8,069 6,813 5,497
Legal debt margin 379,566$ 465,637$ 493,963$ 525,320$ 577,903$
Total debt applicable to the limit
as a percentage of debt limit 15.0%1.9%1.6%1.3%0.9%
Fiscal Year
Note:
The government code of the State of California provides for a legal debt limit of 15% of gross assessed valuation.
However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with
the 1981-82 fiscal year, each parcel in now assessed at 100% of market value (as of the most recent change in
ownership for that parcel). The computations shown above reflect a conversion of assessed valuation data for each
fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt
marginwasenacted bythe State of California for localgovernments located within the state.
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Packet Pg. 429 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Debt Service Coverage
Last Ten Fiscal Years (In Thousands)
______________________________________________________________________________
- 194 -
Water Utility
Fiscal Operating Net Non- Net
Year Ended Operating Expenses Operating Operating Available
June 30 Revenue (Excl. Depr.) Income Income (Expense) Revenue Principal Interest Coverage
2011 33,028 29,786 3,242 2,025 5,267 1,352 548 2.77
2012 37,106 33,385 3,721 2,436 6,157 974 506 4.16
2013 37,869 31,925 5,944 2,492 8,436 1,227 548 4.75
2014 36,672 30,070 6,602 2,505 9,107 1,658 661 3.93
2015 33,121 30,139 2,982 2,703 5,685 1,748 570 2.45
2016 30,002 29,025 977 2,283 3,260 1,814 523 1.39
2017 33,359 30,597 2,762 2,584 5,346 247 219 11.47
2018 38,280 27,874 10,406 3,168 13,574 770 2,224 4.53
2019 39,100 27,482 11,618 3,810 15,428 795 2,196 5.16
2020 40,267 31,062 9,206 3,636 12,842 830 2,164 4.29
Sewer Utility
Fiscal Operating Net Non- Net
Year Ended Operating Expenses Operating Operating Available
June 30 Revenue (Excl. Depr.) Income Income (Expense) Revenue Principal Interest Coverage
2011 25,889 17,409 8,480 (617) 7,863 2,130 3,706 1.35
2012 26,415 17,888 8,527 (462) 8,065 4,418 1,166 1.44
2013 25,671 18,548 7,123 (631) 6,492 4,724 757 1.18
2014 24,734 16,750 7,984 (1,129) 6,855 4,424 747 1.33
2015 25,411 16,750 8,661 1,099 9,760 4,629 569 1.88
2016 25,411 17,439 7,972 (224) 7,748 300 - 25.83
2017 28,612 20,037 8,575 39 8,614 300 133 19.89
2018 30,733 18,540 12,193 (721) 11,472 890 1,383 5.05
2019 30,546 20,554 9,992 1,362 11,354 910 1,356 5.01
2020 30,397 20,051 10,346 1,322 11,668 935 1,331 5.15
Tax Allocation Bonds
Fiscal
Year Ended Tax
June 30(1)Increment(2)Principal Interest Coverage
2011 54 10 2 4.50
2012 41 15 1 2.56
2013 N/A N/A N/A N/A
2014 N/A N/A N/A N/A
2015 N/A N/A N/A N/A
2016 N/A N/A N/A N/A
2017 N/A N/A N/A N/A
2018 N/A N/A N/A N/A
2019 N/A N/A N/A N/A
2020 N/A N/A N/A N/A
(1) As a result of the dissolution of the Economic Development Agency on January 31, 2012, indebtedness was
transferred to the Successor Agency.
(2) Tax Increment figures are net of related pass-through payments
Source: City department's annual reports
Debt Service
Debt Service
Debt Service
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Packet Pg. 430 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Demographic and Economic Statistics
Last Ten Calendar Years
______________________________________________________________________________
- 195 -
Personal Per Capita
Fiscal Income Personal Unemployment
Year Population
(1)(in thousands) (2)Income(2)Rate(3)
2010 210,108 6,559,152$ 31,218$ 13.00%
2011 210,753 6,807,533 32,301 11.50%
2012 211,994 7,001,102 33,025 9.80%
2013 212,584 7,070,119 33,258 10.10%
2014 213,933 7,645,879 35,740 6.80%
2015 215,491 7,931,577 36,807 6.30%
2016 216,972 8,459,304 38,988 5.50%
2017 221,130 8,523,677 38,546 5.70%
2018 219,233 8,509,748 38,816 4.10%
2019 217,671 8,159,289 37,485 11.30%
(1) California Department of Finance
(2) U.S. Department of Commerce, Bureau of Economic Analysis for Riverside-San Bernardino-Ontario MSA
(3) State of California, Economic Development Department; City of San Bernardino Economic Development Dept
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Packet Pg. 431 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Principal Employers
Current Year and Nine Years Ago
______________________________________________________________________________
- 196 -
Employer Ranking Number of Employees Ranking Number of Employees
Stater Brothers* 1 15,000-25,000 9 1,000+
County of San Bernardino* 2 5,000-14,999 9 1,000+
San Bernardino City Unified School District* 3 5,000-14,999 5 1,000+
Kohl's Corporation* 4 5,000-14,999
Barrett Business Services, Inc.* 5 1,000-4,999
San Bernardino Community College District* 6 1,000-4,999
State of California, Department of Transportation* 7 1,000-4,999 2 1,000+
Loma Linda University Healthcare* 8 1,000-4,999
City of San Bernardino 9 1,117 3 1,000+
California State University, San Bernardino* 10 1,000-4,999 1 1,000+
Community Hospital of San Bernardino 4 1,000+
San Bernardino County Sheriff* 6 1,000+
San Bernardino County Superintendent of Schools 7 1,000+
San Manuel Band of Mission Indians 8 1,000+
Saint Bernardine Medical Center* 10 1,000+
Source: Economic Development Department Labor Market Information, Agency Websites and City's Annual Financial Report
* Actual employment numbers not available
Fiscal Year 2020 Fiscal Year 2011*
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Packet Pg. 432 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Budgeted Full-Time and Part-Time Positions by Function
Last Ten Fiscal Years
______________________________________________________________________________
- 197 -
Fiscal Year
Function 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
General Government 183.5 176.5 110 131 146 148 147 117 107 92
Public Safety 795 725 611 615 611 607 470 474 468 427
Streets 270 257 95 221 270 254 185 138 131 129
Culture & Recreation 150 144 105 106 101 103 104 111 110 111
Community Development 72 70 27 26 35 37 39 38 33 26
Community Service 45 41 38 42 32 33 34 38 37 33
Enterprise 242 256 256 258 258 272 300 299 299 299
Total 1,758 1,670 1,242 1,399 1,453 1,454 1,279 1,215 1,185 1,117
Source: Budgeted positions for full and part time employees
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Packet Pg. 433 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Capital Asset Statistics
Last Ten Fiscal Years
______________________________________________________________________________
- 198 -
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Pubic Safety:
Police stations 1 1 1 1 1 1 1 1 1 1
Fire stations 12 12 12 12 12 12 * * * *
Public Works:
Miles of streets 629 629 ** ** ** ** ** ** 629 629
Street lights (City maintained) 5,100 5,900 ** ** ** ** ** ** ** **
Street lights (SCE maintained) 7,700 7,500 ** ** ** ** ** ** ** **
Street traffic controllers (signals) 272 272 ** ** ** ** ** ** 289 289
Street traffic controllers (ped-xing) 19 19 ** ** ** ** ** ** 19 19
Parks and Recreation:
Parks 39 37 37 37 37 37 37 37 36 36
Park acreage 618 545 545 545 545 545 545 545 530 507
Water:
Water mains (miles) 586 587 597 602 603 608 608 609 612 729
Sewer:
Sanitary sewers (miles) 510 510 510 510 510 510 510 510 510 478
Source: Various City departments
*
** Information not available
Fiscal Year
Effective, July 1, 2016, fire protection and emergency medical response services were transferred to the San Bernardino
County Fire Protection District.
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Packet Pg. 435 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Operating Indicators by Function
Last Ten Fiscal Years
______________________________________________________________________________
- 199 -
Fiscal Year
2011 2012 2013 2014 2015
Police:
Arrests 13,620 8,346 8,100 11,386 10,590
Parking citations issued 27,606 16,608 18,559 19,531 14,692
Traffic citations issued 18,773 9,467 11,177 6,842 4,338
Fire:
Number of emergency calls 25,720 25,734 * * *
Inspections 6,144 3,476 * * *
Public Works/Public Services:
Street resurfacing (lane miles) 23 7 * * *
Parks and Recreation:
Number of recreation classes 501 357 504 450 432
Number of facility rentals 268 247 260 235 220
Water:
Total connections 43,338 43,411 43,582 43,764 44,582
Sewer:
Total connections 62,933 62,956 63,309 62,714 63,377
Source: Various City departments
* Information not available
** Effective, July 1, 2016, fire protection and emergency medical response services were transferred to the San
Bernardino County Fire Protection District.
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Packet Pg. 436 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
City of San Bernardino
Operating Indicators by Function (Continued)
Last Ten Fiscal Years
______________________________________________________________________________
- 200 -
Fiscal Year
2016 2017 2018 2019 2020
Police:
Arrests 8,930 10,256 11,295 12,100 11,137
Parking citations issued 14,781 21,711 21,480 16,359 12,334
Traffic citations issued 3,062 3,848 3,108 9,055 9,276
Fire:
Number of emergency calls * ** ** ** **
Inspections * ** ** ** **
Public Works/Public Services:
Street resurfacing (lane miles) * * * * *
Parks and Recreation:
Number of recreation classes 525 494 514 509 63
Number of facility rentals 290 277 345 321 208
Water:
Total connections 44,728 44,932 45,016 45,220 45,421
Sewer:
Total connections 64,342 63,274 63,525 61,253 59,719
Source: Various City departments
* Information not available
** Effective, July 1, 2016, fire protection and emergency medical response services were transferred to the San
Bernardino County Fire Protection District.
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14.a
Packet Pg. 438 Attachment: Attachment 1 - FN. 2020 Comprehensive Annual Financial Report . Attachment 1 [Revision 1] (7027 : Audited Financial Statements
FY 2019/20 Comprehensive Annual Financial Report
(CAFR) & Annual Independent Financial Audit
January 20, 2021
Presented by Sam Singery, Acting Deputy Finance Director
1
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Packet Pg. 439 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
Topics for Discussion
•Comprehensive Annual Financial Report (CAFR)
•Annual Financial Audit by Independent CPA Firm
2
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Packet Pg. 440 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
Governmental Accounting Overview
•All funds fall into one of three broad categories:
3
Governmental
Funds
Proprietary
Funds
Fiduciary
Funds
Activities related to
serving the public
Activities with an
objective to recover
costs through user
charges
Financial resources
held for others as
trustee
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Packet Pg. 441 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
Governmental Funds
4
General
Fund
Special Revenue
Funds
Capital Projects
Funds
Transactions for
governmental
services provided
by the general
operations of the
City.
Proceeds of specific
revenue sources
that are restricted
for specific
purposes (i.e., Gas
Tax, Federal/State
Grants, etc.)
Financial resources
for the acquisition
or construction of
major capital
facilities that
benefit citizens
(i.e., parks, street
construction, public
improvements)
Debt Service
Funds
Accumulation of
resources for the
payment of general
long-term debt
(principal and
interest)
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Packet Pg. 442 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
Proprietary Funds
5
Water/Sewer/
Sewer Collection
Funds
Integrated Waste
Fund
Internal Service
Funds
Transactions
related to the
services provided
by the San
Bernardino
Municipal Water
Department
Transactions
related primarily to
continued
maintenance of
retired Waterman
Landfill.
Operations that
provide services to
City departments
on a cost-
reimbursement
basis (i.e., General
Liability, IT, Fleet,
etc.)
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Packet Pg. 443 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
Fiduciary Funds
6
Agency
Funds
Successor Agency to the
San Bernardino EDA
Resources held by
the City in a trustee
capacity for the
benefit of others
(i.e., developer or
individual deposits)
Transactions related
former EDA. Revenues
received from property
taxes are used to pay the
remaining enforceable
obligations until all
obligations are paid and
all assets have been
liquidated.
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Packet Pg. 444 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
FY 2019/20 Audit
•Independent audit conducted by Rogers, Anderson, Malody &
Scott LLP (RAMS)
•Unmodified (“clean”) audit opinion rendered
•Most desirable outcome
7
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Packet Pg. 445 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
FY 2019/20 CAFR
•Comprehensive Annual Financial Report (CAFR)
•Provides wide variety of important information intended to help the
reader properly understand the financial statements
•City has continually improved financial reporting processes and provided
increased transparency
•Three Components:
•Introductory Section
•Financial Section
•Statistical Section
8
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Packet Pg. 446 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
Financial Statement Review
9
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Packet Pg. 447 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
Government-Wide Financial Statements
•Long-Term Comprehensive View
•All Assets, including Capital Assets (i.e. Land, Infrastructure, Equipment, etc.)
•All Liabilities, including long-term liabilities (CalPERS Pension, Bonds Payable, Claims Payable, etc.)
•Funds grouped into two categories:
•Governmental activities
•Business-type activities
10
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Packet Pg. 448 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
FY 2019/20 Results – Government-Wide Financial Statements
Governmental
Activities
Business-Type
Activities
Total Primary
Government
YE 2019 78,051,465$ 296,237,839$ 374,289,304$
YE 2020 49,310,732 308,341,835 357,652,567
Change (28,740,733)$ 12,103,996$ (16,636,737)$
% change -36.8% 4.1% -4.4%
Changes in Net Position
11
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Packet Pg. 449 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
Government-Wide Revenues and Expenses – FY 2019/20 vs FY 2018/19
12
$166,486,706 $171,006,354
$93,836,085 $89,205,488
$188,161,079 $199,747,087
$81,101,141 $77,101,492
-
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
Gov. Activities 2019 Gov. Activities 2020 Bus. Activities 2019 Bus. Activities 2020
Government-Wide Changes in Net Position
Total Revenues Total Expenditures
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Packet Pg. 450 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
Government-Wide Capital Assets – FY 2019/20
Governmental
Activities
Business-Type
Activities
Total Primary
Government
YE 2019 296,311,492$ 285,505,777$ 581,817,269$
YE 2020 289,969,123 291,987,188 581,956,311
Change (6,342,369)$ 6,481,411$ 139,042$
% change -2.1% 2.3% 0.0%
Capital Assets, Net of Accumulated Depreciation
13
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Packet Pg. 451 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
Government-Wide Net Pension Liability – FY 2019/20
Miscellaneous
Plan Safety Plan Combined Total
YE 2019 157,934,294$ 257,405,872$ 415,340,166$
YE 2020 168,143,581 275,241,375 443,384,956
Change 10,209,287$ 17,835,503$ 28,044,790$
% change 6.5% 6.9% 6.8%
Change in Net Pension Liability
14
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Packet Pg. 452 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
Fund Financial Statements
•Short-Term Focus
•Three categories of Fund Statements:
•Governmental Funds
•Proprietary Funds
•Fiduciary Funds
15
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Packet Pg. 453 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
FY 2019/20 Results – Governmental Funds
General Fund
Federal and
State Grants
Fund
Other
Governmental
Funds
Total
Governmental
Funds
YE 2019 64,540,412$ 18,085,335$ 79,934,739$ 162,560,486$
YE 2020 67,720,155 17,613,511 81,984,001 167,317,667
Change 3,179,743$ (471,824)$ 2,049,262$ 4,757,181$
% change 4.9% -2.6% 2.6% 2.9%
Changes in Fund Balance
16
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Packet Pg. 454 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
General Fund Revenues and Expenditures – FY 2019/20 vs FY 2018/19
17
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Packet Pg. 455 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
General Fund: Fund Balance by Category – FY 2019/20
18
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Packet Pg. 456 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
General Fund Reserves – FY 2019/20
19
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Packet Pg. 457 Attachment: Attachment 2 - FN. PowerPoint Presentation. Attachment 2 (7027 : Audited Financial
FY 2019/20 CAFR & Annual Financial Audit
Recommended Action
•Mayor and City Council receive and file the audited Comprehensive
Annual Financial Report for FY 2019/20
20
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Questions/Discussion
21
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Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By: Jim Slobojan, Acting Finance Director
Subject: Initiation of Proceedings to Form Proposed Community
Facilities District No. 2021-1 (Ward 3)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California:
1. Adopt Resolution No. 2021-4 of the Mayor and City Council of the City of San
Bernardino, California, declaring the intention to establish proposed Community
Facilities District (CFD) No. 2021-1 (Ferree Street) of the City of San Bernardino;
and
2. Adopt Resolution No. 2021-5 of the Mayor and City Council of the City of San
Bernardino, California, declaring necessity to incur a bonded indebtedness of
Proposed Community Facilities District (CFD) No. 2021-1 (Ferree Street) of the
City of San Bernardino.
Background
The City has received a petition from ICO FUND VI, LLC, the owner and developer of
APN No. 0281-161-48 (the “Property”), requesting the formation of the proposed CFD
encompassing the Property to finance the following:
(1) Acquisition, design, construction of local and regional traffic improvements, storm
drain improvements, park, park improvements and open space, and sewer and
water improvements (the “Facilities”); and
(2) The incidental expenses proposed to be incurred are: (i) the cost of planning and
designing the public facilities and the cost of environ mental evaluations thereof, (ii)
all costs associated with the formation of the proposed community facilities district,
the issuance of the bonds thereof, the determination of the amount of and collection
of special taxes, the payment of special taxes, and costs otherwise incurred in order
to carry out the authorized purposes of the proposed community facilities district,
and (iii) any other expenses incidental to the construction, completion, and
inspection of the public Facilities (the “Incidental Expenses”).
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Discussion
Approval of the resolutions described above is the first step to establish the proposed
community facilities district for the Property. The resolutions:
approve the boundaries of the proposed community facilities district;
specify the Facilities to be financed;
specify that special taxes will be levied on all parcels of taxable property in the
proposed community facilities district to pay principal of and interest on the bonds
of the district which will be issued to finance the Facilities,
declare the necessity to incur bonded indebtedness; and
schedule public hearings regarding the formation of the community facilities
district and the necessity to incur bonded indebtedness.
The final steps for the formation of the proposed c ommunity facilities district will occur at
the Mayor and City Council meeting on March 3, 2021. The Mayor and City Council will
conduct a public hearing on such day and following the public hearing may adopt
resolutions to form the proposed CFD, determine the necessity to incur bonded
indebtedness and call a special election of the qualified voters to approve the levy of
special taxes and incur bonded indebtedness, conduct a special election and declare
election results.
2020-2025 Key Strategic Targets and Goals
This project is consistent with Key Target No 4: Ensure Development of a Well-Planned
Balanced and Sustainable City. This project will contribute to ensure that the City is
clean and attractive and provide infrastructure designed for long term eco nomic growth.
Fiscal Impact
There is no fiscal impact to the General Fund at this time. Should the Community
Facilities District be formed, the individual property owners in the CFD will be
responsible for annual payments of special taxes.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California:
1. Adopt Resolution No. 2021-4 of the Mayor and City Council of the City of San
Bernardino, California, declaring the intention to establish proposed Community
Facilities District (CFD) No. 2021-1 (Ferree Street) of the City of San Bernardino;
and
2. Adopt Resolution No. 2021-5 of the Mayor and City Council of the City of San
Bernardino, California, declaring necessity to incur a bonded indebtedness of
Proposed Community Facilities District (CFD) No. 2021-1 (Ferree Street) of the
City of San Bernardino.
Attachments
Attachment 1 Resolution No. 2021-4
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Attachment 2 Exhibit A
Attachment 3 Resolution No. 2021-5
Attachment 4 Exhibit A
Attachment 5 Boundary Map of Community Facilities District 2021-1
Ward: 3
Synopsis of Previous Council Actions: N/A
15
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RESOLUTION NO. 2021-4
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
DECLARING INTENTION TO ESTABLISH PROPOSED
COMMUNITY FACILITIES DISTRICT NO. 2021-1
(FERREE STREET) OF THE CITY OF SAN BERNARDINO
WHEREAS, the City Council (the “City Council”) of the City of San Bernardino (the
“City”) has received a written petition from ICO FUND VI, LLC, a Delaware limited liability
company (the “Owner”), the owner of certain real property within the City of San Bernardino
(the “City”) requesting that the City Council initiate proceedings for the formation of a
community facilities district, pursuant to Chapter 2.5 (commencing with Section 53311) of Part 1
of Division 2 of Title 5 of the California Government Code, commonly known as the “Mello-
Roos Community Facilities Act of 1982,” (the “Act”) for the purpose of financing the public
facilities which are necessary to meet increased demands placed upon the City as a result of the
development of said real property; and
WHEREAS, the Owner is the owner of all of the property which is proposed to be
included within the proposed community facilities district; and
WHEREAS, the Act provides that the City Council may initiate proceedings to establish
a community facilities district only if it has first considered and adopted local goals and policies
concerning the use of community facilities districts; and
WHEREAS, the City Council has been presented with its Local Goals and Policies for
all Community Facilities Districts of the City of San Bernardino (the “Policies”) for
consideration, and the proposed public facilities comply with the Policies; and
WHEREAS, pursuant to Section 53320 of the Act, having received such a petition, the
City Council is required to institute proceedings for the formation of the proposed community
facilities district by the adoption of a resolution of intention pursuant to Section 53321 of the
Act.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. Findings. The above recitals are true and correct and are incorporated
herein by this reference.
SECTION 2. Proposed Community Facilities District. A community facilities district is
proposed to be established under the provisions of the Act. The name proposed for the
community facilities district is “Community Facilities District No. 2021-1 (Ferree Street) of the
City of San Bernardino, County of San Bernardino, State of California” herein referred to as
CFD No. 2021-1.
SECTION 3. Description and Map of Boundaries. The boundaries of the proposed CFD
No. 2021-1 are described and shown on the map entitled “Proposed Boundary Map Community
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Facilities District No. 2021-1 (Ferree Street) of the City of San Bernardino, County of San
Bernardino, State of California,” which is on file with the City Clerk. Said map is approved and,
pursuant to Section 3110 of the California Streets and Highways Code, the City Clerk shall, after
conforming with the other requirements of Section 3111 of said Code, record the original of said
map in her office, and not later than fifteen (15) days prior to the date of the public hearing set
forth in Section 10 hereof shall file a copy of said map with the County Recorder of the County
of San Bernardino.
SECTION 4. Types of Facilities; Incidental Expenses.
The proposed types of public facilities to be financed by the proposed CFD 2021-1 (the
“Facilities”) include but are not limited to:
(a) Acquisition, design, construction of local and regional traffic
improvements, storm drain improvements, park, park improvements and open space, and
sewer and water improvements; and
(b) The incidental expenses proposed to be incurred are: (i) the cost of
planning and designing the public facilities and the cost of environmental evaluations
thereof, (ii) all costs associated with the formation of the proposed CFD, the issuance of
the bonds thereof, the determination of the amount of and collection of special taxes, the
payment of special taxes, and costs otherwise incurred in order to carry out the authorized
purposes of the proposed CFD, and (iii) any other expenses incidental to the construction,
completion, and inspection of the public Facilities (the “Incidental Expense”).]
SECTION 5. Special Taxes. Except where funds are otherwise available, a special tax
sufficient to finance the Facilities and related Incidental Expenses secured by the recordation of a
continuing lien against all taxable or nonexempt property in CFD No. 2021-1, shall be annually
levied within CFD No. 2021-1.
Under no circumstances will Special Taxes levied in any fiscal year against any parcel
used for private residential purposes be increased as consequence of delinquency or default by
the owner of any other parcel or parcels within CFD No. 2021-1 by more than 10 percent (10%)
above the amount that would have been levied in that fiscal year had there never been any such
delinquencies or defaults. A parcel shall be considered “used for private residential purposes” not
later than the date on which an occupancy permit or the equivalent for private residential use is
issued and for such parcel.
For further particulars as to the rate and method of apportionment of the Special Taxes to
be levied on parcels of taxable property in CFD No. 2021-1 reference is made to the attached and
incorporated Exhibit A (the “Rate and Method”) which sets forth in sufficient detail the rate and
method of apportionment of the Special Taxes to allow each landowner or resident within CFD
No. 2021-1 to clearly estimate the maximum amount that such person will have to pay.
The conditions under which the obligation to pay Special Taxes may be prepaid and
permanently satisfied are as set forth in the Rate and Method.
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Pursuant to Section 53340 of the Act, said Special Taxes shall be collected in t he same
manner and at the same time as ordinary ad valorem property taxes; provided however, that CFD
No. 2021-1 may collect Special Taxes at a different time or in a different manner if necessary to
meet its financial obligations, and may covenant to foreclose and may actually foreclose on
delinquent assessor’s parcels as permitted by the Act.
Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the
California Streets and Highways Code, a continuing lien to secure each levy of the Special Taxes
shall attach to all non-exempt real property in CFD No. 2021-1, and that lien shall continue in
force and effect until the special tax obligation is prepaid and permanently satisfied and the lien
is canceled in accordance with law or until collection of the Special Taxes ceases.
SECTION 6. Exempt Properties. Pursuant to Section 53340 of the Act, and except as
provided in Section 53317.3 of the Act, properties of entities of the state, federal, and local
governments shall be exempt from the levy of Special Taxes.
SECTION 7. Necessity. The City Council finds that the Facilities described in Section
4 hereof are necessary to meet increased demands placed upon the City as a result of new
development occurring within the boundaries of proposed CFD No. 2021-1.
SECTION 8. Repayment of Funds Advanced or Work-in-Kind. Pursuant to Section
53314.9 of the Act, the City Council proposes to accept advances of funds or work -in-kind from
private persons or private entities and to provide, by resolution, for the use of those funds or that
work-in-kind for any authorized purpose, including but not limited to, paying any costs incurred
by the City in creating proposed CFD No. 2021-1, and to enter into an agreement, by resolution,
with the person or entity advancing the funds or work-in-kind to repay funds advanced, or to
reimburse the person or entity for the value, or cost, whichever is less, of the work-in-kind, as
determined by the City Council.
SECTION 9. Prohibition of Owner Contracts. Pursuant to Section 53329.5 of the Act,
the City Council finds that the public interest will not be served by allowing the owners of
property within proposed CFD No. 2021-1 to enter into a contract in accordance with
subdivision (a) of that section, and that such owners shall not be permitted to elect to perform the
work and enter into a written contract with the City for the construction for the Facilities
pursuant to said Section 53329.5.
SECTION 10. Hearing. A public hearing on the formation of proposed CFD No. 2021 -
1 shall be held at 7:00 p.m. on March 3, 2021 in the Bing Wong Auditorium of the Norman F.
Feldheym Public Library located at 555 W. 6th Street, San Bernardino, California or via
teleconference as directed by the City due to COVID-19 social distancing guidelines.
SECTION 11. Notice of Hearing. The City Clerk shall publish a notice of the time and
place of said hearing as required by Section 53322 of the Act, and may also give notice of the
time and place of said hearing by first-class mail to each registered voter and to each landowner
within CFD No. 2021-1 as prescribed by Section 53322.4 of said Code. Said notice shall be
published at least seven (7) days and mailed at least fifteen (15) days before the date of the
hearing, and shall contain the information required by said Section 53322.
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SECTION 12. Report. The officers of the City who will be responsible for providing
the proposed Facilities to be provided within and financed by proposed CFD No. 2021-1, if it is
established, shall study proposed CFD No. 2021-1, and, at or before the time of said hearing, file
a report or reports with the City Council containing a brief description of the Facilities by type
which will in their opinion be required to adequately meet the needs of proposed CFD No. 2021-
1 and their estimate of the fair and reasonable cost of providing the Facilities and the related
Incidental Expenses to be incurred in connection therewith. All such reports shall be made a part
of the record of the hearing to be held pursuant to Section 10 hereof.
SECTION 13. Description of Voting Procedures. The voting procedures to be followed
shall be pursuant to Section 53326 of the Act and pursuant to the applicable provisions of the
California Election Code.
SECTION 14. Approval of Policies. The Policies are hereby approved as presented to
the City Council at this meeting.
SECTION 15. CEQA. The City Council finds this Resolution is not subject to the
California Environmental Quality Act (“CEQA”) in that the activity is covered by the general
rule that CEQA applies only to projects which have the potential for causing a significant effect
on the environment. Where it can be seen with certainty, as in this case, that there is no
possibility that the activity in question may have a significant effect on the environment, the
activity is not subject to CEQA.
SECTION 16. Severability. If any provision of this Resolution or the application
thereof to any person or circumstance is held invalid, such invalidity shall not affect other
provisions or applications, and to this end the provisions of this Resolution are declared to be
severable.
SECTION 17. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this 20th day of January 2021.
John Valdivia, Mayor
City of San Bernardino
Attest:
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia R. Carvalho, City Attorney
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CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-___, adopted at a regular meeting held on the 20th day of January 2021 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ____ day of
__________, 2021.
______________________________
Genoveva Rocha, CMC, City Clerk
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A-1
EXHIBIT A
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES FOR
COMMUNITY FACILITIES DISTRICT NO. 2021-1 (FERREE STREET)
OF THE CITY OF SAN BERNARDINO
A Special Tax (all capitalized terms not otherwise defined herein are defined in Section A,
“Definitions”, below) shall be applicable to each Assessor’s Parcel of Taxable Property located
within the boundaries of Community Facilities District No. 2021-1 (Ferree Street) of the City of
San Bernardino ("CFD No. 2021-1"). The amount of Special Tax to be levied in each Fiscal
Year, on an Assessor’s Parcel, shall be determined by the City Council of the City of San
Bernardino, acting in its capacity as the legislative body of CFD No. 2021-1 by applying the
appropriate Special Tax for Developed Property, Approved Property, Undeveloped Property, and
Provisional Undeveloped Property that is not Exempt Property as set forth below. All of the real
property, unless exempted by law or by the provisions hereof in Section F, shall be taxed for the
purposes, to the extent and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre” or “Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's
Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on
the applicable final map, parcel map, condominium plan, or other recorded parcel map or
instrument. The square footage of an Assessor’s Parcel is equal to the Acreage multiplied by
43,560.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5
(commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code of
the State of California.
"Administrative Expenses" means the following actual or reasonably estimated costs directly
related to the administration of CFD No. 2021-1: the costs of computing the Special Taxes and
preparing the Special Tax collection schedules (whether by the City or designee thereof or both);
the costs of collecting the Special Taxes (whether by the City or otherwise); the costs of
remitting Special Taxes A to the Trustee; the costs of the Trustee (including legal counsel) in the
discharge of the duties required of it under the Indenture; the costs to the City, CFD No. 2021 -1
or any designee thereof of complying with arbitrage rebate requirements; the costs to the City,
CFD No. 2021-1 or any designee thereof of complying with continuing disclosure requirements
of the City, CFD No. 2021-1 and any major property owner associated with applicable federal
and state securities laws and the Act; the costs associated with preparing Special Tax disclosure
statements and responding to public inquiries regarding the Special Taxes; the costs of the City,
CFD No. 2021-1 or any designee thereof related to an appeal of the Special Tax; the costs
associated with the release of funds from an escrow account; and the City’s annual
administration fees and third party expenses. Administration Expenses shall also include
amounts estimated by the CFD Administrator or advanced by the City or CFD No. 2021 -1 for
any other administrative purposes of CFD No. 2021-1, including attorney’s fees and other costs
related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes.
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"Approved Property" means all Assessor’s Parcels of Taxable Property: (i) that are included in
a Final Map that was recorded prior to the January 1st preceding the Fiscal Year in which the
Special Tax is being levied, and (ii) that have not been issued a building permit on or before June
1st preceding the Fiscal Year in which the Special Tax is being levied.
"Assessor’s Parcel" means a lot or parcel of land designated on an Assessor’s Parcel Map with
an assigned Assessor’s Parcel Number.
"Assessor’s Parcel Map" means an official map of the Assessor of the County designating
parcels by Assessor’s Parcel Number.
"Assessor’s Parcel Number" means that number assigned to an Assessor’s Parcel by the
County for purposes of identification.
"Assigned Special Tax" means the Special Tax of that name described in Section D below.
"Backup Special Tax" means the Special Tax of that name described in Section D below.
"Bonds" means any obligation to repay a sum of money, including obligations in the form of
bonds, certificates of participation, long-term leases, loans from government agencies, or loans
from banks, other financial institutions, private businesses, or individuals, or long-term contracts,
or any refunding thereof, to which Special Tax within CFD No. 2021-1 have been pledged.
"Boundary Map" means a recorded map of the CFD which indicates the boundaries of the
CFD.
"Building Permit" means the first legal document issued by a local agency giving official
permission for new construction. For purposes of this definition, “Building Permit” may or may
not include expired or cancelled building permits, or any subsequent building permit
document(s) authorizing new construction on an Assessor’s Parcel that are issued or changed by
the City after the first original issuance, as determined by the CFD Administrator, provided that
following such determination the Maximum Special Tax that may be levied on all Assessor’s
Parcels of Taxable Property will be at least 1.1 times annual debt service on all outstanding
Bonds plus the estimated annual Administrative Expenses.
"Building Square Footage" or "BSF" means the square footage of assessable internal living
space, exclusive of garages or other structures not used as living space, as determined by
reference to the Building Permit for such Assessor’s Parcel.
"Calendar Year" means the period commencing January 1 of any year and ending the
following December 31.
“CFD Administrator" means an official of the City, or designee thereof, responsible for
determining the Special Tax Requirement, and providing for the levy and collection of the
Special Taxes.
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"CFD” or “CFD No. 2021-1" means Community Facilities District No. 2021-1 (Ferree Street)
of the City of San Bernardino established by the City under the Act.
“City” means the City of San Bernardino, State of California.
"City Council" means the City Council of the City of San Bernardino, acting as the Legislative
Body of CFD No. 2021-1, or its designee.
“Condominium Plan" means a condominium plan pursuant to California Civil Code, Section
4200 et seq.
"County" means the County of San Bernardino, State of California.
"Developed Property" means all Assessor’s Parcels of Taxable Property that: (i) are included
in a Final Map that was recorded prior to the January 1st preceding the Fiscal Year in which the
Special Tax is being levied, and (ii) a Building Permit for new construction was issued on or
before June 1st preceding the Fiscal Year in which the Special Tax is being levied.
"Exempt Property" means all Assessor’s Parcels designated as being exempt from Special
Taxes as provided for in Section F.
"Final Map" means a subdivision of property by recordation of a final map, parcel map, or lot
line adjustment, pursuant to the Subdivision Map Act (California Government Code Section
66410 et seq.) o or recordation of a Condominium Plan pursuant to California Civil Code Section
4200 et seq. that creates individual lots for which Building Permits may be issued without further
subdivision.
"Fiscal Year" means the period commencing on July 1st of any year and ending the following
June 30th.
“Indenture” means the indenture, fiscal agent agreement, resolution or other instrument
pursuant to which Bonds are issued, as modified, amended and/or supplemented from time to
time, and any instrument replacing or supplementing the same.
“Land Use Category” means any of the categories listed in Table 1 of Section D.
"Maximum Special Tax" means the maximum Special Tax, determined in accordance with
Section D below, that can be levied by CFD No. 2021-1 in any Fiscal Year on any Assessor’s
Parcel.
“Multifamily Property” means all Assessor’s Parcels of Developed Property for which a
Building Permit has been issued for the purpose of constructing a building or buildings
comprised of attached Residential Units available for rental by the general public, not for sale to
an end user, and under common management, as determined by the CFD Administrator.
"Non-Residential Property" means all Assessor's Parcels of Developed Property for which a
Building Permit(s) was issued for a non-residential use. The CFD Administrator shall make the
determination if an Assessor’s Parcel is Non-Residential Property.
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"Partial Prepayment Amount" means the amount required to prepay a portion of the Special
Tax obligation for an Assessor’s Parcel, as described in Section G.2.
"Prepayment Amount" means the amount required to prepay the Special Tax obligation in full
for an Assessor’s Parcel, as described in Section G.1.
“Proportionately” means for Taxable Property for Special Tax that is (i) Developed Property,
that the ratio of the actual Special Tax levy to the Special Tax is the same for all Assessor’s
Parcels of Developed Property, (ii) Approved Property, that the ratio of the actual Special Tax
levy to the Maximum Special Tax is the same for all Assessor’s Parcels of Approved Property,
and (iii) Undeveloped Property or Provisional Undeveloped Property, that the ratio of the actual
Special Tax levy per Acre to the Maximum Special Tax per Acre is the same for all Assessor’s
Parcels of Undeveloped Property or Provisional Undeveloped Property.
"Provisional Undeveloped Property" means all Assessor’s Parcels of Taxable Property that
would otherwise be classified as Exempt Property pursuant to the provisions of Section F, but
cannot be classified as Exempt Property because to do so would be reduce the Acreage of all
Taxable Property below the required minimum Acreage set forth in Section F.
"Residential Property" means all Assessor’s Parcels of Developed Property for which a
Building Permit has been issued for purposes of constructing one or more Residential Units.
“Residential Unit” or "RU" means a residential unit that is used or intended to be used as a
domicile by one or more persons, as determined by the CFD Administrator.
“Single Family Residential Property” means all Assessor’s Parcels of Residential Property
other than Multifamily Property on an Assessor’s Parcel.
"Special Tax" or “Special Taxes” means any of the special taxes authorized to be levied within
CFD No. 2021-1 pursuant to the Act to fund the Special Tax Requirement.
"Special Tax Requirement " means the amount required in any Fiscal Year to pay: (i) the debt
service or the periodic costs on all outstanding Bonds due in the Calendar Year that commences
in such Fiscal Year, (ii) Administrative Expenses, (iii) the costs associated with the release of
funds from an escrow account, (iv) any amount required to establish or replenish any reserve
funds established under the Indenture in association with the Bonds to the extent that
replenishment has not been included in the computation of the Special Tax Requirement in a
previous Fiscal Year, (v) to cure any delinquencies in the amount of principal or interest on the
Bonds that occurred in a previous Fiscal Year, and (vi) the collection or accumulation of funds
for the acquisition or construction of facilities authorized by CFD No. 2021-1 provided that the
inclusion of such amount does not cause an increase in the levy of Special Tax on Undeveloped
Property as set forth in Step Three of Section E., less (vii) any amounts available to pay debt
service or other periodic costs on the Bonds pursuant to the Indenture.
"Taxable Property" means all Assessor’s Parcels within CFD No. 2021-1, which are not
Exempt Property.
“Taxable Unit” means either a Residential Unit or an Acre.
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"Tract(s)" means an area of land within a subdivision identified by a particular tract number on
a Final Map approved for the subdivision.
“Trustee” means the trustee, fiscal agent, or paying agent under the Indenture.
"Undeveloped Property" means all Assessor’s Parcels of Taxable Property which are not
Developed Property, Approved Property, Provisional Undeveloped Property.
B. SPECIAL TAX
Commencing Fiscal Year 2021-2022 and for each subsequent Fiscal Year, the City Council shall
levy Special Taxes on all Taxable Property, up to the applicable Maximum Special Tax to fund
the Special Tax Requirement.
C. ASSIGNMENT TO LAND USE CATEGORY FOR SPECIAL TAX
Each Fiscal Year, beginning with Fiscal Year 2021-2022, each Assessor’s Parcel within CFD
No. 2021-1 shall be classified as Taxable Property or Exempt Property. In addition, each
Assessor’s Parcel of Taxable Property shall be further classified as Develop ed Property,
Approved Property, Undeveloped Property or Provisional Undeveloped Property.
Assessor’s Parcels of Developed Property shall further be classified as Residential Property or
Non-Residential Property. Each Assessor’s Parcel of Residential Property shall further be
classified as a Single Family Residential Property or Multifamily Property. Each Assessor’s
Parcel of Single Family Residential Property shall be further assigned to a Land Use Category
based on its Building Square Footage.
In the event that there are parent Assessor’s Parcel(s) for which one or more Building Permits
have been issued and the County has not yet assigned final Assessor’s Parcel Number(s) to the
lots on which the Residential Unit(s) have been or will be built (in accordance with the Final
Map or Condominium Plan) on such parent Assessor’s Parcel, the amount of the Special Tax on
such parent Assessor’s Parcel shall be determined as follows: (1) the CFD Administrator shall
first determine an amount of the Maximum Special Tax levy for such Assessor’s Parcel, based
on the classification of such Assessor’s Parcel as Undeveloped Property; (2) the amount of the
Special Tax for the Residential Units on such Assessor’s Parcel for which Building Permits have
been issued shall be determined based on the Developed Property Special Tax rates and such
amounts shall be levied as Developed Property in accordance with Step 1 and, if applicable, Step
4 of Section E below; and (3) the amount of the Special Tax levy on the Taxable Property in
such Assessor’s Parcel not subject to the Special Tax levy in clause (2) shall be equal to: (A) the
percentage of the Maximum Special Tax rate levied on Undeveloped Property pursuant to Step 3
of Section E below, multiplied by the total of the amount determined in clause (1), less (B) the
amount determined in clause (2).
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D. MAXIMUM SPECIAL TAX
1. Developed Property
The Maximum Special Tax for each Assessor’s Parcel of Single Family Residential Property
in any Fiscal Year shall be the greater of (i) the Assigned Special Tax or (ii) the Backup
Special Tax.
The Maximum Special Tax for each Assessor’s Parcel of Non -Residential Property and
Multifamily Property shall be the applicable Assigned Special Tax described in Table 1 of
Section D.
a. Assigned Special Tax
Each Fiscal Year, each Assessor’s Parcel of Single Family Residential Property, Multifamily
Property or Non-Residential Property shall be subject to an Assigned Special Tax. The
Assigned Special Tax applicable to an Assessor's Parcel of Developed Property for Fiscal
Year 2021-2022 shall be determined pursuant to Table 1 below.
TABLE 1
ASSIGNED SPECIAL TAX FOR DEVELOPED PROPERTY
FISCAL YEAR 2021-2022
Land Use Category
Taxable
Unit Building Square Footage
Assigned
Special Tax Per
Taxable Unit
1. Single Family Residential Property RU Less than 1,850 sq. ft $2,266
2. Single Family Residential Property RU 1,850 sq. ft to 2,000 sq. ft $2,366
3. Single Family Residential Property RU Greater than 2,000 sq. ft $2,433
4. Multifamily Property Acre N/A $39,394
5. Non-Residential Property Acre N/A $39,394
b. Multiple Land Use Categories
In some instances an Assessor’s Parcel of Developed Property may contain more than one Land
Use Type. The Maximum Special Tax levied on an Assessor’s Parcel shall be the sum of the
Maximum Special Tax for each Taxable Unit for all Land Use Categories located on the
Assessor’s Parcel. The CFD Administrator’s allocation to each type of property shall be final.
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c. Backup Special Tax
The Backup Special Tax for an Assessor’s Parcel within a Final Map classified as Single Family
Residential Property shall be calculated according to the following formula.
B = (U x A) / L
The terms above have the following meanings:
B = Backup Special Tax per Assessor’s Parcel classified as Single Family Residential
Property within the Final Map.
U = Maximum Special Tax per Acre of Undeveloped Property per Section D.3 below.
A = Acreage of Single Family Residential Property that exists or is expected to exist in such
Final Map at the time of calculation, as determined by the Administrator.
L = Number of Assessor’s Parcels of Single Family Residential Property expected to exist
after build out in such Final Map at the time of calculation, as determined by the
Administrator.
In the event any portion of the Final Map is changed or modified, the Backup Special Tax for all
Assessor’s Parcels within such changed or modified area shall be $39,394 per Acre.
Notwithstanding the foregoing, the Backup Special Tax for an Assessor’s Parcel of Developer
Property for which a certificate of occupancy has been granted may not be revised.
In the event any superseding Final Map is recorded as a Final Map within the boundaries of the
CFD, the Backup Special Tax for all Assessor’s Parcels within such Final Map shall be $39,394
per Acre. The Backup Special Tax shall not apply to Multifamily Residential Propert y or Non-
Residential Property.
2. Approved Property
The Maximum Special Tax for each Assessor’s Parcel of Approved Property expected to be
classified as Single Family Property shall be the Backup Special Tax computed pursuant to
Section D.1.c above.
The Maximum Special Tax for each Assessor’s Parcel of Approved Property expected to be
classified as Multifamily Residential Property or Non-Residential Property shall be $39,394 per
Acre.
3. Undeveloped Property and Provisional Undeveloped Property
The Maximum Special Tax for each Assessor’s Parcel of Undeveloped Property and Provisional
Undeveloped Property shall be $39,394 per Acre.
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Packet Pg. 474 Attachment: Exhibit A to Resolution of Intention (7028 : Initiation of Proceedings to Form Proposed Community Facilities District No. 2021-1
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E. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing Fiscal Year 2021-2022 and for each subsequent Fiscal Year, the City Council shall
levy Special Taxes on all Taxable Property in accordance with the following steps:
Step One: The Special Tax shall be levied Proportionately on each Assessor’s Parcel of
Developed Property at up to 100% of the applicable Assigned Special Tax rates in
Table 1 to satisfy the Special Tax Requirement.
Step Two: If additional moneys are needed to satisfy the Special Tax Requirement after the
first step has been completed, the Special Tax shall be levied Proportionately on
each Assessor’s Parcel of Approved Property at up to 100% of the Maximum
Special Tax applicable to each such Assessor’s Parcel as needed to satisfy the
Special Tax Requirement.
Step Three: If additional moneys are needed to satisfy the Special Tax Requirement after the
first two steps have been completed, the Annual Special Tax shall be levied
Proportionately on each Assessor’s Parcel of Undeveloped Property up to 100%
of the Maximum Special Tax applicable to each such Assessor’s Parcel as needed
to satisfy the Special Tax Requirement.
Step Four: If additional moneys are needed to satisfy the Special Tax Requirement after the
first three steps have been completed, then the Special Tax on each Assessor's
Parcel of Developed Property whose Maximum Special Tax is the Backup Special
Tax shall be increased in equal percentages from the Assigned Special Tax up to
100% of the Backup Special Tax as needed to satisfy the Special Tax
Requirement.
Step Five: If additional moneys are needed to satisfy the Special Tax Requirement after the
first four steps have been completed, the Special Tax shall be levied
Proportionately on each Assessor’s Parcel of Provisional Undeveloped Property
up to 100% of the Maximum Special Tax applicable to each such Assessor’s
Parcel as needed to satisfy the Special Tax Requirement.
Notwithstanding the above, under no circumstances will the Special Taxes levied in any Fiscal
Year against any Assessor’s Parcel of Residential Property as a result of a delinquency in the
payment of the Special Tax applicable to any other Assessor’s Parcel be increased by more than
ten percent (10%) above the amount that would have been levied in that Fiscal Year had there
never been any such delinquency or default.
F. EXEMPTIONS
The City shall classify as Exempt Property, in the chronological order in which the property
becomes exempt, (i) Assessor’s Parcels which are owned by, irrevocably offered for dedication,
encumbered by or restricted in use by the State of California, Federal or other local governments,
including school districts, (ii) Assessor’s Parcels which are used as places of worship and are
exempt from ad valorem property taxes because they are owned by a religious organization, (iii)
Assessor’s Parcels which are owned by, irrevocably offered for dedication, encumbered by or
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restricted in use by a homeowners' association, (iv) Assessor’s Parcels with public or utility
easements making impractical their utilization for other than the purposes set forth in the
easement, (v) Assessor’s Parcels which are privately owned and are encumbered by or restricted
solely for public uses, or (vi) Assessor’s Parcels restricted to other types of public uses
determined by the City Council, provided that no such classification would redu ce the sum of all
Taxable Property to less than 6.38 Acres.
Notwithstanding the above, the City Council shall not classify an Assessor’s Parcel as Exempt
Property if such classification would reduce the sum of all Taxable Property to less than 6.38
Acres. Assessor's Parcels which cannot be classified as Exempt Property because such
classification would reduce the Acreage of all Taxable Property to less than 6.38 Acres will be
classified as Provisional Undeveloped Property, and will be subject to Special Tax pursuant to
Step Five in Section E.
G. PREPAYMENT OF SPECIAL TAX
The following additional definitions apply to this Section G:
“CFD Public Facilities” means $$2,558,800 expressed in 2021 dollars, which shall increase by
the Construction Inflation Index on July 1, 2022, and on each July 1 thereafter, or such lower
amount (i) determined by the City Council as sufficient to provide the public facilities under the
authorized bonding program for CFD No. 2021-1, or (ii) determined by the City Council
concurrently with a covenant that it will not issue any more Bonds to be supported by Special
Tax levied under this Rate and Method of Apportionment.
“Construction Fund” means an account specifically identified in the Indenture or functionally
equivalent to hold funds, which are currently available for expenditure to acquire or construct
public facilities eligible under CFD No. 2021-1.
“Construction Inflation Index” means the annual percentage change in the Engineering News-
Record Building Cost Index for the city of Los Angeles, measured as of the Calendar Year which
ends in the previous Fiscal Year. In the event this index ceases to be published, the Construction
Inflation Index shall be another index as determined by the City that is reasonably comparable to
the Engineering News-Record Building Cost Index for the City of Los Angeles.
“Future Facilities Costs” means the CFD Public Facilities minus public facility costs available
to be funded, or that were funded, through existing construction or escrow account s or funded by
the Outstanding Bonds or Special Taxes, and minus public facility costs funded by interest
earnings on the Construction Fund actually earned prior to the date of prepayment.
“Outstanding Bonds” means all previously issued Bonds issued and secured by the levy of
Special Tax which will remain outstanding after the first interest and/or principal payment date
following the current Fiscal Year, excluding Bonds to be redeemed at a later date with the
proceeds of prior prepayments of Special Tax.
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1. Prepayment in Full
The Maximum Special Tax obligation may be prepaid and permanently satisfied for (i)
Assessor’s Parcels of Developed Property, (ii) Assessor’s Parcels of Approved Property or
Undeveloped Property for which a Building Permit has been issued, (iii) Approved or
Undeveloped Property for which a Building Permit has not been issued, and (iv) Assessor’s
Parcels of Provisional Undeveloped Property. The Maximum Special Tax obligation applicable
to an Assessor’s Parcel may be fully prepaid and the obligation to pay the Special Tax for such
Assessor’s Parcel permanently satisfied as described herein; provided that a prepayment may be
made only if there are no delinquent Special Taxes with respect to such Assessor’s Parcel at the
time of prepayment. An owner of an Assessor’s Parcel intending to prepay the Maximum
Special Tax obligation for such Assessor’s Parcel shall provide the CFD Administrator with
written notice of intent to prepay, and within 5 business days of receipt of such notice, the CFD
Administrator shall notify such owner of the amount of the non-refundable deposit determined to
cover the cost to be incurred by the CFD in calculating the Prepayment Amount (as defined
below) for the Assessor’s Parcel. Within 15 days of receipt of such non-refundable deposit, the
CFD Administrator shall notify such owner of the Prepayment Amount for the Assessor’s Parcel.
Prepayment must be made not less than 60 days prior to the redemption date for any Bon ds to be
redeemed with the proceeds of such prepaid Special Taxes.
The Prepayment Amount shall be calculated as follows (some capitalized terms are defined
below):
Bond Redemption Amount
plus Redemption Premium
plus Future Facilities Amount
plus Defeasance Amount
plus Administrative Fees and Expenses
less Reserve Fund Credit
Equals: Prepayment Amount
The Prepayment Amount shall be determined as of the proposed prepayment date as follows:
1. Confirm that no Special Tax delinquencies apply to such Assessor’s Parcel.
2. For an Assessor’s Parcel of Developed Property, compute the Maximum Special Tax for
the Assessor’s Parcel. For an Assessor’s Parcel of Approved Property or Undeveloped
Property for which a Building Permit has been issued, compute the Maximum Special Tax
for the Assessor’s Parcel as though it was already designated as Developed Property, based
upon the Building Permit which has been issued for the Assessor’s Parcel. For an Assessor’s
Parcel of Approved Property or Undeveloped Property for which a Building Permit has not
been issued, or Provisional Undeveloped Property to be prepaid, compute the Maximum
Special Tax for the Assessor’s Parcel.
3. Divide the Maximum Special Tax derived pursuant to paragraph 2 by the total amount of
Special Taxes that could be levied the Maximum Special Tax assuming build out of all
Assessor’s Parcels of Taxable Property based on the applicable Maximum Special Tax for
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Assessor’s Parcels of Developed Property not including any Assessor’s Parcels for which the
Special Tax obligation has been previously prepaid.
4. Multiply the quotient derived pursuant to paragraph 3 by the principal amount of the
Outstanding Bonds to determine the amount of Outstanding Bonds to be redeemed with the
Prepayment Amount (the “Bond Redemption Amount”).
5. Multiply the Bond Redemption Amount by the applicable redemption premium, if any,
on the Outstanding Bonds to be redeemed (the “Redemption Premium”).
6. Determine the Future Facilities Costs.
7. Multiply the quotient derived pursuant to paragraph 3 by the amount determined
pursuant to paragraph 6 to determine the amount of Future Facilities Costs for the Assessor’s
Parcel (the “Future Facilities Amount”).
8. Determine the amount needed to pay interest on the Bond Redemption Amount from
the first bond interest and/or principal payment date following the current Fiscal Year until
the earliest redemption date for the Outstanding Bonds on which Bonds can be redeemed
from Special Tax prepayments.
9. Determine the Special Taxes levied on the Assessor’s Parcel in the current Fiscal Year
which have not yet been paid.
10. Determine the amount the CFD Administrator reasonably expects to derive from the
investment of the Bond Redemption Amount and the Redemption Premium from the date of
prepayment until the redemption date for the Outstanding Bonds to be redeemed with the
Prepayment Amount.
11. Add the amounts derived pursuant to paragraphs 8 and 9 and subtract the amount
derived pursuant to paragraph 10 (the “Defeasance Amount”).
12. Verify the administrative fees and expenses of the CFD, the cost to invest the
Prepayment Amount, the cost of redeeming the Outstanding Bonds, and the cost of recording
notices to evidence the prepayment of the Maximum Special Tax obligation for the
Assessor’s Parcel and the redemption of Outstanding Bonds (the “Administrative Fees and
Expenses”).
13. The reserve fund credit (the “Reserve Fund Credit”) shall equal the lesser of: (a) the
expected reduction in the reserve requirement (as defined in the Indenture), if any, associated
with the redemption of Outstanding Bonds as a result of the prepayment, or (b) the amount
derived by subtracting the new reserve requirement (as defined in the Indenture) in effect
after the redemption of Outstanding Bonds as a result of the prepayment from the balance in
the reserve fund on the prepayment date, but in no event shall such amount be less than zero.
14. The Prepayment Amount is equal to the sum of the Bond Redemption Amount, the
Redemption Premium, the Future Facilities Amount, the Defeasance Amount and the
Administrative Fees and Expenses, less the Reserve Fund Credit.
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15. From the Prepayment Amount, the Bond Redemption Amount, the Redemption
Premium, and Defeasance Amount shall be deposited into the appropriate fund as established
under the Indenture and be used to redeem Outstanding Bonds or make debt service
payments. The Future Facilities Amount shall be deposited into the Construction Fund. The
Administrative Fees and Expenses shall be retained by the CFD.
The Prepayment Amount may be sufficient to redeem other than a $5,000 increment of Bonds.
In such event, the increment above $5,000 or an integral multiple thereof will be retained in the
appropriate fund established under the Indenture to be used with the next redemption from other
Special Tax prepayments of Outstanding Bonds or to make debt service payments.
As a result of the payment of the current Fiscal Year’s Special Tax levy as determined pursuant
to paragraph 9 above, the CFD Administrator shall remove the current Fiscal Year’s Special Tax
levy for the Assessor’s Parcel from the County tax roll. With respect to any Assessor’s Parcel for
which the Maximum Special Tax obligation is prepaid, the City Council shall cause a suitable
notice to be recorded in compliance with the Act, to indicate the prepayment of Maximum
Special Tax obligation and the release of the Special Tax lien for the Assessor’s Parcel, and the
obligation to pay the Special Tax for such Assessor’s Parcel shall cease.
Notwithstanding the foregoing, no Special Tax prepayment shall be allowed unless the amount
of Maximum Special Tax that may be levied on all Assessor’s Parcels of Taxable Property after
the proposed prepayment will be at least 1.1 times maximum annual debt service on the Bonds
that will remain outstanding after the prepayment plus the estimated annual Administrative
Expenses.
Tenders of Bonds in prepayment of the Maximum Special Tax obligation may be accepted upon
the terms and conditions established by the City Council pursuant to the Act. However, the use
of Bond tenders shall only be allowed on a case-by-case basis as specifically approved by the
City Council.
2. Prepayment in Part
The Maximum Special Tax obligation for an Assessor’s Parcel of Developed Property,
Approved Property, Undeveloped Property or Provisional Undeveloped Property may be
partially prepaid. For purposes of determining the partial prepayment amount, the provisions of
Section G.1 shall be modified as provided by the following formula:
PP = ((PE –A) x F) +A
These terms have the following meaning:
PP = Partial Prepayment Amount
PE = the Prepayment Amount calculated according to Section G.1
F = the percent by which the owner of the Assessor’s Parcel(s) is partially
prepaying the Maximum Special Tax obligation
A = the Administrative Fees and Expenses determined pursuant to Section G.1
The owner of an Assessor’s Parcel who desires to partially prepay the Maximum Special Tax
obligation for the Assessor’s Parcel shall notify the CFD Administrator of (i) such owner’s intent
15.b
Packet Pg. 479 Attachment: Exhibit A to Resolution of Intention (7028 : Initiation of Proceedings to Form Proposed Community Facilities District No. 2021-1
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to partially prepay the Maximum Special Tax obligation, (ii) the percentage of the Maximum
Special Tax obligation such owner wishes to prepay, and (iii) the company or agency that will be
acting as the escrow agent, if any. Within 5 days of receipt of such notice, the CFD
Administrator shall notify such property owner of the amount of the non-refundable deposit
determined to cover the cost to be incurred by the CFD in calculating the amount of a partial
prepayment. Within 15 business days of receipt of such non-refundable deposit, the CFD
Administrator shall notify such owner of the amount of the Partial Prepayment Amount for the
Assessor’s Parcel. A Partial Prepayment Amount must be made not less than 60 days prior to the
redemption date for the Outstanding Bonds to be redeemed with the proceeds of the Partial
Prepayment Amount.
With respect to any Assessor’s Parcel for which the Maximum Special Tax obligation is partially
prepaid, the CFD Administrator shall (i) distribute the Partial Prepayment Amount as provided in
Paragraph 15 of Section G.1, and (ii) indicate in the records of the CFD that there has been a
Partial Prepayment Amount for the Assessor’s Parcel and that a portion of the Special Tax
obligation equal to the remaining percentage (1.00 - F) of Special Tax obligation will continue
on the Assessor’s Parcel pursuant to Section E.
H. TERMINATION OF SPECIAL TAX
For each Fiscal Year that any Bonds are outstanding the Special Tax shall be levied on all
Assessor’s Parcels subject to the Special Tax. The Special Tax shall cease not later than the
2061-2062 Fiscal Year, however, Special Tax will cease to be levied in an earlier Fiscal Year if
the CFD Administrator has determined (i) that all the required interest and principal payments on
the CFD No. 2021-1 Bonds have been paid; (ii) all authorized facilities of CFD No. 2021-1 have
been acquired and all reimbursements to the developer have been paid, (iii) no delinquent
Special Tax remain uncollected and (iv) all other obligations of CFD No. 2021-1 have been
satisfied.
I. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad
valorem property taxes, provided, however, that CFD No. 2021-1 may collect Special Tax at a
different time or in a different manner if necessary to meet its financial obligations, and may
covenant to foreclose and may actually foreclose on delinquent Assessor’s Parcels as permitted
by the Act.
J. APPEALS OF SPECIAL TAXES
Any taxpayer may file a written appeal of the Special Taxes on his/her Assessor’s Parcel(s) with
the CFD Administrator, provided that the appellant is current in his/her payments of Special
Taxes. During pendency of an appeal, all Special Taxes previously levied must be paid on or
before the payment date established when the levy was made. The appeal must specify the
reasons why the appellant claims the Special Tax is in error. The CFD Admini strator shall
review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise
the appellant of its determination. If the CFD Administrator agrees with the appellant, the CFD
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Administrator shall grant a credit to eliminate or reduce future Special Taxes on the appellant’s
Assessor’s Parcel(s). No refunds of previously paid Special Taxes shall be made.
The CFD Administrator shall interpret this Rate and Method of Apportionment and make
determinations relative to the annual levy and administration of the Special Taxes and any
taxpayer who appeals, as herein specified.
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Packet Pg. 481 Attachment: Exhibit A to Resolution of Intention (7028 : Initiation of Proceedings to Form Proposed Community Facilities District No. 2021-1
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RESOLUTION NO. 2021-5
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA
DECLARING NECESSITY TO INCUR A BONDED
INDEBTEDNESS OF PROPOSED COMMUNITY
FACILITIES DISTRICT NO. 2021-1 (FERREE STREET) OF
THE CITY OF SAN BERNARDINO
WHEREAS, pursuant to Section 53321 of the California Government Code, the City
Council (the “City Council”) of the City of San Bernardino (the “City”) has adopted a resolution
(the “Resolution of Intention”) declaring its intention to establish proposed Community Facilities
District No. 2021-1 (Ferree Street) of the City of San Bernardino, County of Riverside, State of
California (“CFD No. 2021-1”), for the purpose of providing and financing certain public
facilities described in Exhibit A attached hereto and incorporated herein by this r eference (the
“Facilities”) which are necessary to meet increased demands placed upon the City as a result of
development which will occur within CFD No. 2021-1; and
WHEREAS, the City Council has determined that it is necessary for proposed CFD No.
2021-1 to incur a bonded indebtedness for the purpose of providing and financing such Facilities;
and
WHEREAS, it is the intention of this City Council to finance the acquisition or
construction of all or a portion of such Facilities through the levy of special taxes on taxable
property within CFD No. 2021-1 and the issuance of bonds of CFD No. 2021-1, such bonds to be
secured by such special taxes to be levied on taxable property within CFD No. 2021-1, all as
authorized pursuant to the Act.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. Recitals. The above recitals are true and correct and are incorporated
herein by this reference.
SECTION 2. Declaration of Convenience and Necessity. This City Council declares that
the public convenience and necessity requires that a bonded indebtedness be incurred by CFD
No. 2021-1 to contribute to the financing of all or a portion of the Facilities.
SECTION 3. Purpose for Proposed Indebtedness. The purpose for the proposed debt of
CFD No. 2021-1 is to contribute to the financing of the acquisition or construction of the
Facilities.
SECTION 4. Bond Authorization. The amount of the bonded indebtedness of CFD No.
2021-1 may include all costs and estimated costs incidental to, or connected with, the
accomplishment of the purpose for which the indebtedness is proposed to be incurred as
authorized pursuant to the Act. The amount of the indebtedness proposed to be authorized for
CFD No. 2021-1 is $4,000,000.
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SECTION 5. Hearing. A public hearing on the proposed bonded indebtedness for CFD
No. 2021-1 shall be held at 7:00 p.m. on March 3, 2021, in the Bing Wong Auditorium of the
Norman F. Feldheym Public Library at 555 W. 6th Street, San Bernardino, California or via
teleconference as directed by the City due to COVID-19 social distancing guidelines. Said
hearing shall be conducted concurrently with the hearing on the formation of CFD No. 2021-1.
SECTION 6. Notice. The City Clerk shall publish a notice of the time and place of said
hearing pursuant to Section 53346 of the Act and may also give notice of the time and place of
said hearing by first-class mail to each registered voter and to each landowner within CFD No.
2021-1.
SECTION 7. CEQA. The City Council finds this Resolution is not subject to the
California Environmental Quality Act (“CEQA”) in that the activity is covered by the general
rule that CEQA applies only to projects which have the potential for causing a significant effect
on the environment. Where it can be seen with certainty, as in this case, that there is no
possibility that the activity in question may have a significant effect on the environment, the
activity is not subject to CEQA.
SECTION 8. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 9. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this 20th day of January 2021.
____________________________________
John Valdivia, Mayor
City of San Bernardino
Attest:
__________________________________
Genoveva Rocha, CMC, City Clerk
Approved as to form:
__________________________________
Sonia R. Carvalho, City Attorney
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-3-
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-___, adopted at a regular meeting held on the 20th day of January 2021 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ____ day of
__________, 2021.
______________________________
Genoveva Rocha, CMC, City Clerk
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Packet Pg. 484 Attachment: Resolution 2021-5 (7028 : Initiation of Proceedings to Form Proposed Community Facilities District No. 2021-1 (Ward 3))
A-1
EXHIBIT A
FACILITIES
The proposed types of public facilities to be financed by the proposed
CFD No. 2021-1 include but are not limited to:
(a) Acquisition, design, construction of local and regional traffic
improvements, storm drain improvements, park, park improvements and open space, and sewer
and water improvements; and
(b) The incidental expenses which will be incurred are: (i) the cost of
planning and designing the public facilities and the cost of environmental evaluations thereof, (ii)
all costs associated with the formation of the proposed community facilities district, the issuance
of the bonds thereof, the determination of the amount of and collection of special taxes, the
payment of special taxes, and costs otherwise incurred in order to carry out the authorized
purposes of the community facilities district, and (iii) any other expenses incidental to the
construction, completion, and inspection of the public facilities.
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Packet Pg. 485 Attachment: Exhibit A to Resolution Declaring Necessity (7028 : Initiation of Proceedings to Form Proposed Community Facilities District No.
15.ePacket Pg. 486Attachment: Boundary Map of Community Facilities District 2021-1 (Ferree Street) (7028 : Initiation of
Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By: Jim Slobojan, Acting Finance Director
Subject: CFD 2018-1 Annexation 3 (Ward 3)
Recommendation
Adopt Resolution No. 2021-6 of the Mayor and City Council of the City of San
Bernardino, California, acting as the legislative body of Community Facilities District No.
2018-1 of the City of San Bernardino (Safety Services), declaring its intention to
consider annexing territory to Community Facilities District No. 2018-1 of the City of San
Bernardino (Safety Services).
Background
On September 19, 2018, the Mayor and City Council approved Resolution No. 2018 -
264 establishing Community Facilities District No. 2018-1 (Safety Services) of the City
of San Bernardino (the "CFD No. 2018-1" or "District") for the purpose of levying special
taxes on parcels of taxable property to provide certain services which are necessary to
meet increased demands placed upon the City.
Discussion
Development projects are subject to conditions of approval that require projects to
form/annex a services district. These districts apply an annual fee or special tax upon
properties within the District which provide the revenue to offset the cost of public safety
necessary to serve the development. ICO Fund VI, LLC (the “Developer”) has agreed to
initiate and conduct the CFD annexation proceedings pursuant to the Act. To that end,
the Developer has submitted a "Consent and Waiver" form, which is on file in the City
Clerk's office that authorizes the City to (1) hold the election and declare election
results; (2) shorten election time requirements; (3) waive analysis and arguments; (4)
waive all notice requirements relating to the conduct of the election immediately
following the public hearing.
The public services proposed to be financed within and for the benefit of the territory to
be annexed to the District are the following:
1. Police protection services (including but not limited to criminal justice services)
and paramedic services; and
2. City and County costs associated with the setting, levying and collection of the
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special tax, and in the administration of the District including the contract
administration and for the collection of reserve funds.
The proposed development includes approximately 9.66 gross acres of vacant
residential property to include 96 detached single -family residential lots. This
development will be Annexation No. 3 within CFD No. 2018-1, as shown in the
boundary map and included in the Resolution of Intention as Exhibit “D”. In order to
annex into CFD No. 2018-1, a Resolution of Intention to annex property must be
approved to identify the services and establish the maximum special tax for this
annexation. The Resolution of Intention shall also set the date and time for the public
hearing.
The rate and method of apportionment of the special tax for Annexation No. 3, is
included as Exhibit “C” to the Resolution of Intention. The maximum annual special tax
for this development has been calculated to be $385 per residential unit for FY 2021/22.
If the maximum allowable annual fee were levied, the revenue generated would be
$36,960 per year.
In order to annex property to CFD No. 2018-1 pursuant to the provisions of California
Government Code Section 53311 et seq., the City must adopt a series of three
statutorily required Resolutions and an Ordinance which are summarized below.
Resolution declaring City intent to annex territory to Community Facilities District
No. 2018-1 including the boundary of the area to be annexed and the rate and
method of apportionment of special taxes within the annexation area (the special
tax applies only to properties within the annexation area).
Resolution calling an election to submit to the qualified electors the question of
levying a special tax within the area proposed to be annexed to the District.
Resolution declaring the results of the election and directing the record ing of the
notice of special tax lien.
Amend the Ordinance and order the levy and collection of special taxes in the
District.
With the adoption of the Resolution of Intention, the Public Hearing would be scheduled
for March 3, 2021.
2020-2025 Key Strategic Targets and Goals
This project is consistent with Key Target No 4: Ensure Development of a Well-Planned
Balanced and Sustainable City. This project will contribute to ensure that the City is
clean and attractive and provide infrastructure designed for long term economic growth.
Fiscal Impact
The individual property owners in the CFD will be responsible for annual payments of
special taxes. Upon full completion of the development, it is estimated that there will be
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an annual collection of special tax revenues of approximately $36,960 to be used to pay
for safety services. The Maximum Special Tax rate is proposed to escalate each year
after July 1, 2024 by four percent (4.0%).
All costs associated with annexation into the CFD have been borne by the Developer.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino, adopt
Resolution No. 2021-6 of the Mayor and City Council of the City of San Bernardino,
California, acting as the legislative body of Community Facilit ies District No. 2018-1 of
the City of San Bernardino (Safety Services), declaring its intention to consider
annexing territory to Community Facilities District No. 2018-1 of the City of San
Bernardino (Safety Services).
Attachments
Attachment 1 Resolution 2021-6
Attachment 2 Exhibit A - Description of Territory
Attachment 3 Exhibit B - Description of Authorized Services
Attachment 4 Exhibit C - Rate and Method of Apportionment
Attachment 5 Exhibit D - Annexation and Potential Annexation Boundary Maps
Attachment 6 Exhibit E - Signed Petition, Waiver and Consent
Attachment 7 Exhibit F - Notice of Public Hearing
Attachment 8 Exhibit G - Special Election Ballot
Attachment 9 Project/Location Map
Ward: 3
Synopsis of Previous Council Actions:
August 15, 2018 Mayor and City Council adopted Resolution No. 2018 -239, a
Resolution of Intention to form Community Facilities District
No. 2018-1 (Safety Services) of the City of San Bernardino
(the “Resolution of Intention”), pursuant to the provisions of
the Mello-Roos Community Facilities Act of 1982”.
September 19, 2018 Resolution No. 2018-264 was adopted establishing
Community Facilities District No. 2018-1; Resolution No.
2018-265 was adopted declaring election results for
Community Facilities District No. 2018-1; and first reading of
Ordinance No. MC-1506 levying special taxes to be
collected during FY 2018-19 to pay annual costs of safety
services and expenses with respect to Community Facilities
District No. 2018-1.
October 3, 2018 Final reading of Ordinance No. MC-1506 levying special
taxes to be collected during FY 2018-19 to pay annual costs
of safety services and expenses with respect to Community
Facilities District No. 2018-1.
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RESOLUTION NO. 2021-6
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
ACTING AS THE LEGISLATIVE BODY OF COMMUNITY
FACILITIES DISTRICT NO. 2018-1 OF THE CITY OF SAN
BERNARDINO (SAFETY SERVICES), DECLARING ITS
INTENTION TO CONSIDER ANNEXING TERRITORY TO
COMMUNITY FACILITIES DISTRICT NO. 2018-1 OF THE
CITY OF SAN BERNARDINO (SAFETY SERVICES)
WHEREAS, on August 15, 2018 the City Council (the “City Council”) of the City of
San Bernardino adopted Resolution No. 2018-239 (the “Resolution of Intention”), declaring its
intention to establish Community Facilities District No. 2018-1 of the City of San Bernardino
(Safety Services) (“Community Facilities District No. 2018-1” or the “District”) pursuant to the
Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5 of Part 1 of
Division 2 of Title 5 of the Government Code of the State of California (the “Act”); and
WHEREAS, after a duly noticed public hearing, the City Council adopted Resolution
No. 2018-264 (the “Resolution of Formation”) establishing Community Facilities District No.
2018-1 and calling a special election therein to authorize (i) the levy of special taxes pursuant to
the rate and method of apportionment of the special tax, as set forth in Exhibit “C” attached to
the Resolution of Intention (the “Original Rate and Method”), and (ii) the establishment of an
appropriations limit for Community Facilities District No. 2018-1; and
WHEREAS, the City Council has received a petition form and signed by ICO Fund VI,
LLC, requesting (i) the annexation of the territory within the boundaries set forth in Exhibit “A”,
hereto (the “Annexation Territory”) to the District; (ii) the levy of the special tax within the
Annexation Territory in accordance with the Rate and Method of Apportionment of Special Tax
attached as Exhibit “C”, hereto (the “Rate and Method”), which Rate and Method is identical to
the Original Rate and Method in all respects except that Appendix A thereto has been updated in
accordance with the terms of the Original Rate and Method to reflect the annexation described
herein and (iii) the waiving certain election requirements.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. Recitals. Each of the above recitals is true and correct.
SECTION 2. Intent to Annex. The City Council declares its intention to conduct
proceedings pursuant to the Act for the annexation to the District of the Annexation Territory.
SECTION 3. Description of Territory Proposed to be Annexed, Annexation Map. The
map showing the original boundaries of the District designated as “Map of Proposed Boundaries
of Community Facilities District No. 2018-1 of the City of San Bernardino (Safety Services),”
which map is on file in the office of the City Clerk and was recorded pursuant to Sections 3111
and 3113 of the Streets and Highways Code in the City of County Book of Maps of Assessment
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Resolution No. 2021-6
and Community Facilities Districts in the Assessor-County Clerk-Recorder’s office of the
County of San Bernardino in Book No. 87 Page No. 96, on August 16, 2018 as Instrument No.
2018-0300849.
The boundaries of the Annexation Territory proposed to be annexed to the District and be
made subject to taxation are as shown on the annexation map set forth in Exhibit “D” hereto (the
“Boundary Map”). The City Clerk is hereby directed to sign the boundary map and record it with
all proper endorsements thereon with the County Recorder of the County of R iverside within 15
days after the adoption of this resolution, all as required by Section 3111 of the Streets and
Highways Code of the State of California.
SECTION 4. Description of Authorized Services. The Services (as defined in the Rate
and Method) proposed to be provided for the benefit of the Annexation Territory are public
services as defined in the Act, and this City Council finds and determines that the Services to be
financed are in addition to those provided in the territory the Annexation Territory, at the present
time and do not supplant services already available within the Annexation Territory at the
present time. The City Council hereby finds and determines that the description of the Services
herein is sufficiently informative to allow taxpayers within the Annexation Territory, to
understand what the funds of the District may be used to finance. The Services Incidental
Expenses (as defined in the Rate and Method) expected to be incurred within the Annexation
Territory are set forth in the Rate and Method. The amount and term of the special tax to be
levied by the District within the Annexation Territory and the Services to be provided by the
District within the Annexation Territory shall be identical to those within the original boundaries
of the District.
SECTION 5. Levy of Special Taxes. Except where funds are otherwise available, it is
the intention of the City Council to levy annually in accordance with the procedures contained in
the Act a separate special tax, secured by recordation of a continuing lien against all nonexempt
real property in the Annexation Territory, sufficient to pay for the Services and the Services
Incidental Expenses. The rate and method of apportionment and manner of collection of the
special taxes set forth in Exhibit “C” allows each homeowner within the Annexation Territory to
estimate the maximum amount that may be levied against each parcel.
The special taxes for Services may be increased by an amount not to exceed four percent
(4%) per year after July 1, 2024 to the extent permitted in the Rate and Method. The special tax
for Services may be levied for such period as the Services are needed, as further described in
Exhibit “B” hereto.
The special taxes are based on the expected demand that each parcel of real property
within the Annexation Territory will place on the Services. The City Council hereby determines
that the proposed Services are necessary to meet the increased demand placed upon the City and
the existing police and paramedic services in the City as a result of the development of the land
proposed for annexation to the District. The City Council hereby determines the rate and method
of apportionment of the special taxes to be reasonable. The special tax is apportioned to each
parcel on the foregoing basis pursuant to Section 53325.3 of the Act and such special taxes are
not on or based upon value or ownership of real property.
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Resolution No. 2021-6
SECTION 6. Public Hearing. A public hearing (the “Hearing”) on the annexation of the
Annexation Territory to the District, the levy of the special tax within the Annexation Territory
in accordance with the Rate and Method to finance the Services shall be held at 7:00 p.m., or as
soon thereafter as practicable, on March 3, 2021, Bing Wong Auditorium of the Norman F.
Feldheym Public Library at 555 W. 6th Street, San Bernardino, California. Should the City
Council determine to annex the Annexation Territory to the District, a special election will be
held to authorize the levy of the special taxes in accordance with the procedures contained in
Government Code Section 53326. If held, the proposed voting procedure at the election will be a
landowner vote with each landowner who is the owner of record of land within Annexation
Territory at the close of the Hearing, or the authorized representative thereof, having one vote for
each acre or portion thereof owned within the Annexation Territory. Ballots for the special
election may be distributed by mail or by personal service.
SECTION 7. Adjustments. The City Council does not intend to make any adjustment in
property taxation pursuant to Sections 53313.6 and 53313.7 of the Act.
SECTION 8. Public Hearing. At the time and place set forth above for the Hearing, any
interested person, including all persons owning lands or registered to vote within the Annexation
Territory, may appear to be heard.
SECTION 9. Notice of Public Hearing. The City Clerk is hereby directed to publish a
notice (the “Notice”) of the Hearing pursuant to Section 6061 of the Government Code in a
newspaper of general circulation published in the area of the Annexation Territory. The City
Clerk is further directed to mail a copy of the Notice to each landowner within the Annexation
Territory at least 15 days prior to the Hearing. The Notice shall contain the text or a summary of
this Resolution, the time and place of the Hearing, a statement that the testimony of all interested
persons or taxpayers will be heard, a description of the protest rights of the registered voters and
landowners in the proposed district and a description of the proposed voting procedure for the
election required by the Act. Such publication shall be completed at least seven (7) days prior to
the date of the Hearing.
SECTION 10. That the City Council finds this Resolution is not subject to the California
Environmental Quality Act (CEQA) in that the activity is covered by the general rule that CEQA
applies only to projects which have the potential for causing a significant effect on the
environment. Where it can be seen with certainty, as in this case, that there is no possibility that
the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
SECTION 11. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 12. Effective Date. This Resolution shall become effective immediately.
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Resolution No. 2021-6
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this ___ day of __________ 2021.
John Valdivia, Mayor
City of San Bernardino
Attest:
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
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Resolution No. 2021-6
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-___, adopted at a regular meeting held on the ___ day of _______ 2021 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ___ day of
____________ 2021.
Genoveva Rocha, CMC, City Clerk
16.a
Packet Pg. 494 Attachment: Attachment 1 - Resolution No. 2021-6 (7033 : CFD 2018-1 Annexation 3 (Ward 3))
EXHIBIT A
DESCRIPTION OF PROPOSED TERRITORY TO BE ANNEXED
The City of San Bernardino Community Facilities District No. 2018-1 (Safety Services) (the “CFD
No. 2018-1”) Annexation No. 3 is currently comprised of one (1) parcel, located within the city
boundaries. The property is identified by the following San Bernardino County Assessor's Parcel
Number (APNs).
APN Tract Number Owner Name
0281-161-48 TR 20293 ICO Fund VI, LLC
16.b
Packet Pg. 495 Attachment: Attachment 2 - Exhibit A - Desc of Territory (7033 : CFD 2018-1 Annexation 3 (Ward 3))
EXHIBIT B
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 2018-1
(SAFETY SERVICES)
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2018-1, as provided
by Section 53313 of the Act, will include some or all of the costs attributable to public safety.
These services include police protection services (including but not limited to criminal justice
services) and paramedic services.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax
may be expended to pay “Administrative Expenses” as said term is defined in the Rate and Method
of Apportionment and to establish an operating reserve for the costs of services as determined by
the Administrator.
The above services shall be limited to those provided within the boundaries of CFD No. 2018-1
for the benefit of the properties within the boundaries of CFD No. 2018-1 and said services may
be financed by proceeds of the special tax of CFD No. 2018-1 only to the extent that they are in
addition to those provided in the territory of CFD No. 2018-1 before CFD No. 2018-1 was created.
16.c
Packet Pg. 496 Attachment: Attachment 3 - Exhibit B - Desc of Services (7033 : CFD 2018-1 Annexation 3 (Ward 3))
EXHIBIT C
City of San Bernardino Page 1
Community Facilities District No. 2018‐1 (Safety Services)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2018‐1 (SAFETY SERVICES)
OF THE CITY OF SAN BERNARDINO
A Special Tax (the “Special Tax”) shall be levied on and collected from each Assessor’s Parcel (defined
below) in Community Facilities District No. 2018‐1 (Safety Services) (the “CFD No. 2018‐1” or “CFD”;
defined below), in each Fiscal Year, (defined below), commencing in the Fiscal Year beginning July 1, 2019,
in an amount determined by the City Council of the City of San Bernardino, acting in its capacity as the
legislative body of CFD No. 2018‐1, by applying the rate and method of apportionment set forth below.
All of the real property in CFD No. 2018‐1, unless exempted by law or by the provisions herein, shall be
taxed to the extent and in the manner provided herein.
A. DEFINITIONS
“Administrative Expenses” means the actual or reasonably estimated costs directly related to the
formation and administration of CFD No. 2018‐1 including, but not limited to: the costs of computing
the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or
designee thereof or both); the costs to the City, CFD No. 2018‐1, or any designee thereof associated
with fulfilling the CFD No. 2018‐1 reporting requirements; the costs associated with responding to
public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2018‐1 or any designee
thereof related to an appeal of the Special Tax; and the City's annual administration fees and third
party expenses. Administrative Expenses shall also include amounts estimated or advanced by the
City or CFD No. 2018‐1 for any other administrative purposes of CFD No. 2018‐1, including attorney's
fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent
Special Taxes.
“Administrator” means the City Manager of the City of San Bernardino, or his or her designee.
“Assessor’s Parcel” means a lot or parcel of land that is identifiable by an Assessor’s Parcel Number
by the County Assessor of the County of San Bernardino.
“Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by
Assessor’s Parcel Number.
“Assessor’s Parcel Number” means the identification number assigned to a parcel by the County
Assessor of the County of San Bernardino.
“CFD” or “CFD No. 2018‐1” means the City of San Bernardino Community Facilities District No. 2018‐
1 (Safety Services).
“City” means the City of San Bernardino.
“County” means the County of San Bernardino.
“Developed Property” means all Assessor’s Parcels of Taxable Property for which a building permit
for new construction has been issued on or prior to June 1 preceding the Fiscal Year in which the
Special Tax is being levied.
16.d
Packet Pg. 497 Attachment: Attachment 4 - Exhibit C - RMA (7033 : CFD 2018-1 Annexation 3 (Ward 3))
City of San Bernardino Page 2
Community Facilities District No. 2018‐1 (Safety Services)
“Developed Multi‐Family Property” means all Assessor's Parcels of Developed Property for which a
building permit or use permit for the construction of a residential structure with two or more
Residential Units that share a single Assessor's Parcel Number, as determined by the Administrator,
has been issued prior to June 1 preceding the Fiscal Year in which the Special Tax is being levied.
“Developed Single Family Property” means any residential property other than a Developed Multi‐
Family Property on an Assessor’s Parcel for which a building permit for new construction has been
issued by the City on or prior to June 1 preceding the Fiscal Year in which the Special Tax is being
levied.
“Exempt Property” means all Assessors’ Parcels designated as being exempt from the Special Tax as
provided for in Section D.
“Fiscal Year” means the period from and including July 1st of any year to and including the following
June 30th.
“Maximum Special Tax” means the Maximum Special Tax, as applicable, levied within the CFD for
any Fiscal Year.
“Proportionately” means for Taxable Property, that the ratio of the actual Special Tax levy to the
Maximum Special Tax is the same for all Assessor’s Parcels.
“Residential Unit” or "RU" means a residential unit that is used or intended to be used as a domicile
by one or more persons, as determined by the Administrator.
“Residential Property” means all Assessor’s Parcels of Taxable Property upon which completed
Residential Units have been constructed or for which building permits have been or may be issued for
purposes of constructing one or more Residential Units.
“Services” means services permitted under the Mello‐Roos Community Facilities Act of 1982
including, without limitation, those services authorized to be funded by CFD No. 2018‐1 as set forth
in Appendix B.
“Special Tax” means the Special Tax to be levied in each Fiscal Year on each Assessor’s Parcel of
Taxable Property.
"Special Tax Requirement" means the amount to be collected in any Fiscal Year to pay for certain
costs as required to meet the public safety needs of CFD No. 2018‐1 in both the current Fiscal Year
and the next Fiscal Year. The costs to be covered shall be the direct costs for (i) police protection
services, (ii) paramedic services, (iii) fund an operating reserve for the costs of Services as determined
by the Administrator, and (iv) Administrative Expenses. Under no circumstances shall the Special Tax
Requirement include funds for bonds.
"Taxable Property" means all Assessor’s Parcels within CFD No. 2018‐1, which are not Exempt
Property.
“Taxable Unit” means a Residential Unit.
16.d
Packet Pg. 498 Attachment: Attachment 4 - Exhibit C - RMA (7033 : CFD 2018-1 Annexation 3 (Ward 3))
City of San Bernardino Page 3
Community Facilities District No. 2018‐1 (Safety Services)
B. RATE AND METHOD OF APPORTIONMENT OF MAXIMUM SPECIAL TAX RATES
As of July 1 of each Fiscal Year, commencing July 1, 2019, the Council shall determine the Special Tax
Requirement and shall levy the Special Tax upon each of the Assessor’s Parcels within the CFD which
constitute a Developed Single Family Property or a Developed Multi‐Family Property until the
aggregate amount of Special Tax equals the Special Tax Requirement. The Special Tax shall be levied
Proportionately on all Assessor’s Parcels of Developed Property up to 100% of the applicable
Maximum Special Tax to satisfy the Special Tax Requirement.
The Maximum Special Tax for Fiscal Year 2019‐2020 for a Developed Single Family Property and a
Developed Multi‐Family Property are shown below in Table 1.
TABLE 1
MAXIMUM SPECIAL TAX RATES
FISCAL YEAR 2019‐2020
Description
Taxable
Unit
Maximum
Special Tax
Developed Single Family Property RU $385
Developed Multi‐Family Property RU $358
Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2024 the Maximum Special Tax for Developed Property shall
increase by four percent (4.0%).
No Special Tax shall be levied on property which, at the time of adoption of the Resolution of
Formation for CFD No. 2018‐1 is an Exempt Property.
C. TERM OF SPECIAL TAX
For each Fiscal Year, the Maximum Special Taxes shall be levied as long as the Services are being
provided within the boundaries of CFD No. 2018‐1.
D. EXEMPTIONS
The City shall classify as Exempt Property within CFD No. 2018‐1, any Assessor’s Parcel in any of the
following categories; (i) Assessor’s Parcels which are owned by, irrevocably offered for dedication,
encumbered by or restricted in use by any public entity; (ii) Assessor’s Parcels with public or utility
easements making impractical their utilization for other than the purposes set forth in the easement;
(iii) Assessor’s Parcels which are privately owned but are encumbered by or restricted solely for public
uses; (iv) any Assessor’s Parcel which is in use in the performance of a public function as determined
by the Administrator; or (v) any Assessor’s Parcel which is not a Developed Single Family Property or
a Developed Multi‐Family Property.
16.d
Packet Pg. 499 Attachment: Attachment 4 - Exhibit C - RMA (7033 : CFD 2018-1 Annexation 3 (Ward 3))
City of San Bernardino Page 4
Community Facilities District No. 2018‐1 (Safety Services)
E. APPEALS
Any property owner claiming that the amount or application of the Special Taxes are not correct may
file a written notice of appeal with the City not later than twelve months after having paid the first
installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal,
and if necessary, meet with the property owner, consider written and oral evidence regarding the
amount of the Special Tax, and rule on the appeal. If the Administrator’s decision requires that the
Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash
refund shall not be made, but an adjustment shall be made to the Special Tax on that Assessor’s Parcel
in the subsequent Fiscal Year(s).
F. MANNER OF COLLECTION
The Maximum Special Taxes levied in each Fiscal Year shall be collected in the same manner as
ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the
same procedure, sale, and lien priority in case of delinquency as is provided for ad valorem taxes.
However, the District may collect the Special Tax at a different time or in a different manner if
necessary to meet its financial obligations.
The Maximum Special Taxes when levied shall be secured by the lien imposed pursuant to Section
3115.5 of the Streets and Highways Code. This lien shall be a continuing lien and shall secure each
levy of Maximum Special Taxes. The lien of Maximum Special Taxes shall continue in force and effect
until the Special Tax ceases to be levied in the manner provided by Section 53330.5 of the Government
Code.
16.d
Packet Pg. 500 Attachment: Attachment 4 - Exhibit C - RMA (7033 : CFD 2018-1 Annexation 3 (Ward 3))
City of San Bernardino Page 5
Community Facilities District No. 2018‐1 (Safety Services)
APPENDIX A
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 2018‐1
(SAFETY SERVICES)
ANNEXATION SUMMARY
Safety Services ‐ It is estimated that the cost of providing police and paramedic services being funded by
the Special Tax for the Community Facilities District No. 2018‐1 (Safety Services) will be as follows for the
Fiscal Year 2021‐2022:
$385 per residential unit for Developed Single Family Residential Property
$358 per residential unit for Developed Multi‐Family Residential Property
Annual Escalation ‐ On each July 1, commencing on July 1, 2024 the Maximum Special Tax for Developed
Property shall increase by four percent (4.0%).
Annex.
#
Fiscal
Year
Tract/
APN
Development
Name
No. of
Taxable
Units
Land Use
Category
Maximum
Special Tax Subdivider
Original 2019‐20 TR 17329
Verdemont
Ranch 74
Developed Single
Family Property $385 17329, LLC
1 2020‐21 TR 20006 Rancho Palma 119
Developed Single
Family Property $385 TH Rancho Palms LLC
2 2020‐21 TR 20261 Hispano Inv. 5
Developed Single
Family Property $385 Hispano Investors Inc
3 2021‐22 TR 20293 ICO Fund 96
Developed Single
Family Property $385 ICO Fund VI, LLC
16.d
Packet Pg. 501 Attachment: Attachment 4 - Exhibit C - RMA (7033 : CFD 2018-1 Annexation 3 (Ward 3))
City of San Bernardino Page 6
Community Facilities District No. 2018‐1 (Safety Services)
APPENDIX B
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 2018‐1
(SAFETY SERVICES)
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2018‐1, as provided by
Section 53313 of the Act, will include some or all of the costs attributable to public safety.
These services include police protection services (including but not limited to criminal justice services) and
paramedic services.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may
be expended to pay “Administrative Expenses” as said term is defined in the Rate and Method of
Apportionment and to establish an operating reserve for the costs of services as determined by the
Administrator.
The above services shall be limited to those provided within the boundaries of CFD No. 2018‐1 for the
benefit of the properties within the boundaries of CFD No. 2018‐1 and said services may be financed by
proceeds of the special tax of CFD No. 2018‐1 only to the extent that they are in addition to those provided
in the territory of CFD No. 2018‐1 before CFD No. 2018‐1 was created.
16.d
Packet Pg. 502 Attachment: Attachment 4 - Exhibit C - RMA (7033 : CFD 2018-1 Annexation 3 (Ward 3))
16.ePacket Pg. 503Attachment: Attachment 5 - Exhibit D - Boundary Maps (7033 : CFD 2018-1 Annexation 3 (Ward 3))
16.ePacket Pg. 504Attachment: Attachment 5 - Exhibit D - Boundary Maps (7033 : CFD 2018-1 Annexation 3 (Ward 3))
EXHIBIT E 16.f
Packet Pg. 505 Attachment: Attachment 6 - Exhibit E - Signed Petition (7033 : CFD 2018-1 Annexation 3 (Ward 3))
16.f
Packet Pg. 506 Attachment: Attachment 6 - Exhibit E - Signed Petition (7033 : CFD 2018-1 Annexation 3 (Ward 3))
EXHIBIT A
LEGAL DESCRIPTION
16.f
Packet Pg. 507 Attachment: Attachment 6 - Exhibit E - Signed Petition (7033 : CFD 2018-1 Annexation 3 (Ward 3))
EXHIBIT B
TENTATIVE TRACT MAP
16.f
Packet Pg. 508 Attachment: Attachment 6 - Exhibit E - Signed Petition (7033 : CFD 2018-1 Annexation 3 (Ward 3))
DEVELOPMENT SERVICES~PUBLIC WORKS/ENGINEERINGCITY OF SAN BERNARDINOFORFROMTRACT No. 20293TENTATIVE TRACT MAPFERREE STREET & LAURELWOOD DRIVE4____ENGINEER'SENGINEER'SSEALINFORMATION10SCALE: 1" = 50'255010012345678910111213141516171819202122232425262728293031323334353616.fPacket Pg. 509Attachment: Attachment 6 - Exhibit E - Signed Petition (7033 : CFD 2018-1 Annexation 3 (Ward 3))
EXHIBIT F
NOTICE OF PUBLIC HEARING ON INTENTION TO ANNEX TERRITORY TO AN
EXISTING COMMUNITY FACILITIES DISTRICT 2018-1 (SAFETY SERVICES)
(ANNEXATION NO. 3)
NOTICE IS HEREBY GIVEN that the City Council of the City of San Bernardino on January 20, 2021
adopted its Resolution No. 2021-___, in which it declared its intention to annex territory to existing
Community Facilities District No. 2018-1 (Safety Services) (the "CFD No. 2018-1"), and to levy a special
tax to pay for certain safety services, all pursuant to the provisions of the Mello-Roos Community Facilities
Act of 1982, Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code. The resolution
describes the territory to be annexed and describes the rate and method of apportionment of the proposed
special tax. No change in the tax levied in the existing CFD No. 2018-1 is proposed.
NOTICE IS HEREBY FURTHER GIVEN that the City Council has fixed 7:00 p.m., or as soon thereafter as
practicable, Wednesday, March 3, 2021 at the Bing Wong Auditorium of the Norman F. Feldheym Public
Library at 555 W. 6th Street, San Bernardino, California, as the time and place when and where the City
Council will conduct a public hearing on the annexation of territory to CFD No. 2018-1. At the hearing, the
testimony of all interest persons for or against the annexation of the territory or the levying of the special
taxes will be heard. If and to the extent participation in the March 3, 2021 meeting must occur by
teleconference, videoconference, or other electronic means authorized by the Ralph M. Brown Act or an
Executive Order of the Governor of California, the means and methods for participating the meeting shall
be posted on the Agenda for said meeting, which shall be posted at least 72 hours prior to the meeting on
the City of San Bernardino (www.sbcity.org), and outside of the Bing Wong Auditorium of the Norman F.
Feldheym Public Library at 555 W. 6th Street, San Bernardino, California, 92418. A copy of the Agenda
will be made available upon request to the San Bernardino City Clerk's office at 909-384-5002.
DATED: ____________, 2021 _________________________________________
City Clerk of the City of San Bernardino
PUB: _______________, 2021
16.g
Packet Pg. 510 Attachment: Attachment 7 - Exhibit F - Notice of Public Hearing (7033 : CFD 2018-1 Annexation 3 (Ward 3))
EXHIBIT G
CITY OF SAN BERNARDINO
COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA
COMMUNITY FACILITIES DISTRICT NO. 2018-1 (SAFETY SERVICES)
ANNEXATION NO. 3
(March 3, 2021)
This ballot is for the use of the authorized representative of the following owner of land within
Community Facilities District No. 2018-1 (Safety Services) (“CFD No. 2018-1”) of the City of San
Bernardino:
Name of Landowner Number of Acres Owned Total Votes
ICO Fund VI, LLC 9.66 10
According to the provisions of the Mello-Roos Community Facilities Act of 1982, and resolutions
of the City Council (the “Council”) of the City of San Bernardino (the “City”), the above-named
landowner is entitled to cast the number of votes shown above under the heading “Total Votes,”
representing the total votes for the property owned by said landowner. The City has sent the
enclosed ballot to you so that you may vote on whether or not to approve the special tax.
This special tax ballot is for the use of the property owner of the parcels identified below, which
parcels are located within the territory proposed to form the CFD No. 2018-1, City of San
Bernardino, County of San Bernardino, State of California. Please advise the City Clerk, at (909)
384-5002 if the name set forth below is incorrect or if you are no longer one of the owners of these
parcels. This special tax ballot may be used to express either support for or opposition to the
proposed special tax. To be counted, this special tax ballot must be signed below by the owner
or, if the owner is not an individual, by an authorized representative of the owner. The ballot must
then be delivered to the City Clerk, either by mail or in person, as follows:
Mail
Delivery: If by mail, place ballot in the return envelope provided, and mail no later than
February 17, 2021, two calendar weeks prior to the date set for the election.
Mailing later than this deadline creates the risk that the special tax ballot may not
be received in time to be counted.
Personal
Delivery: If in person, deliver to the City Clerk at any time up to 7:00 p.m. on March 3, 2021,
at the Clerk’s office at 201 N. “E” Street, Bldg A, City of San Bernardino, CA 92401.
However delivered, this ballot must be received by the Clerk prior to the close of the public
meeting on March 3, 2021.
Very truly yours,
Genoveva Rocha, CMC, City Clerk
16.h
Packet Pg. 511 Attachment: Attachment 8 - Exhibit G - Special Ballot (7033 : CFD 2018-1 Annexation 3 (Ward 3))
TO CAST THIS BALLOT, PLEASE RETURN THIS ENTIRE PAGE.
OFFICIAL SPECIAL TAX BALLOT
Name & Address of Property Owner: Assessor’s Parcel Number(s):
ICO Fund VI, LLC
Attn: Joe Oftelie
3090 Pullman Street
Costa Mesa, CA 92626
0281-161-48
CITY OF SAN BERNARDINO
COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA
COMMUNITY FACILITIES DISTRICT NO. 2018-1 (SAFETY SERVICES)
AN “X” OR OTHER MARK WILL CAST ALL VOTES ASSIGNED TO THIS BALLOT
PROPOSITION A MARK “YES” OR “NO” WITH AN “X”:
Shall the territory described in Attachment “A” of
Resolution No. 2021-___ of the Mayor and City
Council of the City of San Bernardino be annexed to
Community Facilities District No. 2018-1 (Safety
Services)?
YES _________
NO _________
PROPOSITION B MARK “YES” OR “NO” WITH AN “X”:
Shall a special tax with a rate and method of
apportionment as provided in Attachment “C” to
Resolution No. 2021-___ of the Mayor and City
Council of the City of San Bernardino be levied to pay
for the Services and other purposes described in
Resolution No. 2018-264?
YES _________
NO _________
Certification for Special Election Ballot
The undersigned is an authorized representative of the above-named landowner and is the
person legally authorized and entitled to cast this ballot on behalf of the above-named landowner.
I declare under penalty of perjury under the laws of the State of California that the foregoing is
true and correct and that this declaration is executed on ____________, 20__.
ICO Fund VI, LLC
By: Joe Oftelie
VP of Community Development
Signature
Print Name
Title
16.h
Packet Pg. 512 Attachment: Attachment 8 - Exhibit G - Special Ballot (7033 : CFD 2018-1 Annexation 3 (Ward 3))
PROJECT MAP CFD NO. 2018-1 (SAFETY SERVICES) ANNEXATION NO. 3 16.iPacket Pg. 513Attachment: Attachment 9 - Project Map (7033 : CFD 2018-1 Annexation 3 (Ward 3))
Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By: Jim Slobojan, Acting Finance Director
Subject: Resolution to Adopt Escheatment Policy for Unclaimed Money
(All Wards)
Recommendation
Adopt Resolution No. 2021-7 of the Mayor and City Council of the City of San
Bernardino, California, adopting an escheatment policy for unclaimed money.
Background
The Escheatment Policy establishes guidelines for the escheatment of unclaimed
money, including unclaimed checks, from the City, consistent with the provisions of
California Government Code Sections 50050 through 50056.
Discussion
Financial policies are central to a strategic, long-term approach to financial
management. The Government Finance Officers Association (GFOA) has consistently
emphasized financial policies as an essential part of public financial management.
In an effort to institutionalize sound financial management practices, the Finance
department has begun an assessment to identify financial policies that may need to be
updated or implemented. The purpose of the Escheatment Policy is to establish a
means for individuals, businesses, or governments whose property is currently held by
the City (in the form of unclaimed checks) to recover their property from the City. If any
property remains unclaimed after the notification and claim period stipulated in the
policy, the City is entitled to recover the funds ba ck to the originating fund (in most
cases, the General Fund). The policy complies with the California Government Code,
Sections 50050 through 50056, and all other applicable laws and regulations.
2020-2025 Key Strategic Targets and Goals
Adopting an Escheatment Policy aligns with Key Target No. 1: Financial Stability by
enabling the Finance Department and the City Manager to maintain a system of
financial controls for the efficient collection and financial reporting of public funds.
Fiscal Impact
The exact fiscal impact of the proposed action is dependent upon any unclaimed
property claims received, however, the potential amount to be recaptured by the City if
17
Packet Pg. 514
7042
Page 2
all eligible funds are unclaimed is approximately $180,000 as of December 31, 2020.
Conclusion
It is recommended that the Mayor and City Council adopt Resolution No. 2021 -7
adopting an escheatment policy for unclaimed money.
Attachments
Attachment 1 Resolution No. 2021-7
Attachment 2 Exhibit A - Escheatment Policy for Unclaimed Money
Ward: All
Synopsis of Previous Council Actions: N/A
17
Packet Pg. 515
RESOLUTION NO. 2021-7
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
ADOPTING AN ESCHEATMENT POLICY FOR
UNCLAIMED MONEY
WHEREAS, the City of San Bernardino desires to adopt a policy establishing guidelines
for the escheatment of unclaimed money, including unclaimed checks, consistent with the
provisions of state law, including California Government Code Sections 50050 through 50056;
and
WHEREAS, unclaimed property policies provide transparency and consistency and
enable the Finance Department and the City Manager to maintain a system of financial controls
for the efficient collection and financial reporting of public funds; and
WHEREAS, the ability to escheat unclaimed property is an act that is taken solely for
the common benefit of the City and its citizenry.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. The above recitals are true and correct and are incorporated herein by this
reference.
SECTION 2. The Mayor and City Council hereby adopts the “Escheatment Policy for
Unclaimed Money,” attached hereto as Exhibit “A” and incorporated herein by this reference.
SECTION 3. That the City Council finds this Resolution is not subject to the California
Environmental Quality Act (CEQA) in that the activity is covered by the general rule that CEQA
applies only to projects which have the potential for causing a significant effect on the
environment. Where it can be seen with certainty, as in this case, that there is no possibility that
the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
SECTION 4. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 5. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this ___ day of __________ 2021.
John Valdivia, Mayor
City of San Bernardino
17.a
Packet Pg. 516 Attachment: Attachment 1 - Resolution No. 2021-7 (7042 : Resolution to Adopt Escheatment Policy for Unclaimed Money (All Wards))
Resolution No. 2021-7
Attest:
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
17.a
Packet Pg. 517 Attachment: Attachment 1 - Resolution No. 2021-7 (7042 : Resolution to Adopt Escheatment Policy for Unclaimed Money (All Wards))
Resolution No. 2021-7
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-___, adopted at a regular meeting held on the ___ day of _______ 2021 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ___ day of
____________ 2021.
Genoveva Rocha, CMC, City Clerk
17.a
Packet Pg. 518 Attachment: Attachment 1 - Resolution No. 2021-7 (7042 : Resolution to Adopt Escheatment Policy for Unclaimed Money (All Wards))
CITY OF SAN BERNARDINO
FINANCE DEPARTMENT
ESCHEATMENT POLICY FOR UNCLAIMED MONEY
I. Purpose
This Policy, working in conjunction with the City’s Water Department , is established to
provide for the escheatment of unclaimed money, including unclaimed checks, to the City
consistent with the provisions of state law, including California Government Code
Sections 50050 through 50056. In the event of any conflict between the provisions of the
state law and this Policy, the provisions of state law shall prevail.
II. Scope
This Policy applies to the City’s Finance Department.
III. Policy Procedures
A. Money that is not the property of the City, excluding restitution to victims, that remains
unclaimed for a period of more than three (3) years shall become the property of the City
forty-five (45) days after publication of the notice described in Paragraph C. below.
Money that is not the property of the City that is restitution to victims which is unclaimed
for a period of more than (3) years shall be deposited into the Restitution Fund or used
by the City for victim services after the City documents that it made a reasonable effort to
locate and notify the victim to whom the restitution is owed.
(Government Code Sections 50050 and 50051)
B. On a quarterly basis, the City’s Finance Director and the Water Department’s Director of
Finance, or their designees, shall meet to review a listing of the unclaimed money held
by the City and the Department to coordinate the appropriate notice.
C. At any time following the expiration of the three (3) year period described in Paragraph A.
above, the City’s Finance Director may cause a notice to be published once a week for
two successive weeks in a newspaper of general circulation published in the City or on
its website.
(Government Code Section 50050)
D. The notice shall include the following information:
a. The individual or business name as shown on the issued check.
b. The amount of the issued check.
c. The fund in which it is held.
d. A statement announcing that the money shall become the property of the City on
the date that is forty-five (45) days after the first publication of the notice.
(Government Code Section 50051)
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City of San Bernardino – Escheatment Policy Page 2 of 3
E. A party of interest may file a claim at any time until the date on which the money
becomes the property of the City as provided in Paragraph A. above. The claim form
must include the following information:
a. The claimant’s name, address, telephone number, and Social Security Number or
Federal Employer Identification Number.
b. Proof of identity such as a copy of a driver’s license, social security card or birth
certificate.
c. Amount of the claim.
d. The grounds on which the claim is founded.
(Government Code Section 50052)
F. Upon receipt of the information and documents described in Paragraph E. above prior to
the date the unclaimed money becomes the property of the City, the Finance Director
may release the money (by issuance of a new check, for example) to the depositor, or
heir, beneficiary, or duly appointed representative. The claim shall be presented to the
Finance Director in affidavit form and signed under penalty of perjury. The claimant, to be
entitled to the entire escheated estate, needs only to establish with documentary proof
the existence of a blood relationship to either the decedent or of the predeceased
spouse, if any, and the documentary proof, if regular on its face, need not be certified.
The Finance Director may rely in good faith on the sworn statements made in the claim
and shall have no duty to inquire into the truth or credibility of evidence submitted ;
payment shall completely discharge the Finance Director from any liability.
(Government Code Section 50052.5(a) and 50052.5(d))
G. Upon rejection of a claim by the Finance Director, a claimant may file a verified complaint
seeking to recover all, or a designated part, of the money in San Bernardino County
Superior Court. The complaint and summons must be served on the Finance Director
within thirty (30) days of claimant receiving notice that the claim was rejected. The
Finance Director shall withhold the release of the portion of unclaimed money for which a
court action has been filed until a decision is rendered by the court.
(Government Code Section 50052)
H. Unless otherwise required by law (e.g., where the claimant has served the Finance
Director with a timely complaint as described in Paragraph G above or where the money
is for victim restitution as described in Paragraph A ), upon unclaimed money becoming
the property of the City, the funds shall be returned to the originating fund. To the extent
such money is held in a special fund, the City Council may transfer it by resolution to the
General Fund.
(Government Code Section 50053)
I. Any individual item of less than fifteen ($15.00) dollars or any amount, if the depositor’s
name is unknown, which remains unclaimed for a period of one (1) year may be
transferred to the General Fund by the City Council without the necessity of public
notification in a newspaper or City website.
(Government Code Section 50055)
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J. The responsibilities of the Finance Director may be delegated by the Finance Director to
the department that maintains the supporting records of the uncleared checks based on
the initial receipt or deposit of that money or both.
(Government Code Section 50056)
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Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By: Edelia Eveland, Director of Human Resources
Subject: Resolution Approving the City's Updated Personnel Rules (All
Wards)
Recommendation
Adopt Resolution No. 2021-8 of the Mayor and City Council of the City of San
Bernardino, California, approving the City’s updated Personnel Rules.
Background
On November 8, 2016, at an election, the voters of the City of San Bernardino approved
the new City Charter. The administration of employee matters under section 508 of the
new Charter was delegated to a Personnel or Human Resources Department. On
January 31, 2017, the new Charter went into effect upon filing with the Secretary of
State. On May 15, 2017, the Mayor and City Council adopted Resolution No. 2017 -88
renaming the Civil Services Rules and Regulations to the Personnel Rules (Rules).
Certain immediate revisions to the Rules were required to align with the provisions in
sections 508 and 604 of the new Charter to enable the City to continue to support the
disciplinary appeals process and address other personnel issues without interruption. At
the time, it was anticipated a comprehensive review of the Rules would be required and
additional realignments would be presented at a later date for the Mayor and City
Council’s consideration.
Discussion
A comprehensive review of the current Memoranda of Understanding (MOUs),
disciplinary and other employment provisions was necessary to ensure the City
maintains a set Personnel Rules (Rules) aligned with the updated City Charter, and
federal and state laws. After the comprehensive review was finalized, the Rules were
updated so the document continues providing employees an overview of City’s
practices and procedures including relevant information related to employment
practices, employee and employer responsibilities, and procedures related to
disciplinary actions. Additionally, obsolete language that is no longer needed in the
Rules is being recommended for deletion.
Under, the California Meyers-Milias-Brown-Act (MMBA) the City has an obligation to
meet and confer in good faith in all matters relating to employment conditions a nd
employer-employee relations, including, but not limited to wages, hours, and other
18
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7050
Page 2
terms and conditions of employment with its bargaining groups. Pursuant to the MMBA,
the City met and conferred with all the bargaining groups to reach concurrence across
the board on the updated Rules attached as Exhibit A. A detailed table outlining all the
necessary updates to the Rules is attached as Exhibit B.
2020-2025 Key Strategic Targets and Goals
Approving the updated Rules aligns with Key Target No. 1d. Financial Stability -
minimize risk and litigation exposure and 2b: Focused, Aligned Leadership and Unified
Community - build a culture that attracts, retains, and motivates the highest quality
talent. Comprehensive updates ensure that the rules are consistent an d effective.
Fiscal Impact
No fiscal impact to the City.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-8, approving the City’s updated Personnel Rules.
Attachments
Attachment 1 Resolution 2021-8
Attachment 2 Exhibit A - City of San Bernardino Personnel Rules
Attachment 3 Exhibit B - City of San Bernardino Rules Comparison Table
Ward: ALL
Synopsis of Previous Council Actions:
May 15, 2017 Mayor and City Council adopted Resolution No. 2017-88, approving
renaming the Civil Services Rules and Regulations to the
Personnel Rules (“Rules”); Approving Amendments to Rules 513 -
513.5 and 601 Pursuant to Chapter 2.50 of The San Bernardino
Municipal Code; conforming Rules 513 - 513.5 and 601 to the new
Charter by changing references from the Civil Service Board to the
Personnel Commission; delegating authority for actions other than
disciplinary appeals previously assigned in the rules to the Civil
Service Board and Chief Examiner to a designee of the Appointing
Power under the Human Resources Department.
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RESOLUTION NO. 2021-8
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
APPROVING THE CITY’S UPDATED PERSONNEL
RULES
WHEREAS, on November 8, 2016, the voters of the City of San Bernardino, at an
election approved the new City Charter; and
WHEREAS, on May 15, 2017, the Mayor and City Council approved Resolution No.
2017-88 renaming the Civil Services Rules and Regulations to the Personnel Rules (Rules); and
WHEREAS, certain immediate revisions were required to align the Rules to the new
City Charter to enable the City to continue to support the disciplinary appeals process and
address other personnel issues without interruption; and
WHEREAS, a comprehensive review was necessary to ensure the Rules aligned with the
updated City Charter, and federal and state laws; and
WHEREAS, in compliance with the Meyers-Milias-Brown-Act, the City met and
conferred in good faith with all bargaining groups to reach concurrence across the board on the
updated Rules attached as Exhibit A.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. The above recitals are true and correct and are incorporated herein by this
reference.
SECTION 2. The updated Personnel Rules attached hereto and incorporated herein as
Exhibit A are hereby approved.
SECTION 3. That the City Council finds this Resolution is not subject to the California
Environmental Quality Act (CEQA) in that the activity is covered by the general rule that CEQA
applies only to projects which have the potential for causing a significant effect on the
environment. Where it can be seen with certainty, as in this case, that there is no possibility that
the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
SECTION 4. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 5. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this ___ day of __________ 2021.
18.a
Packet Pg. 524 Attachment: Attachment 1 - Resolution No. 2021-8 (7050 : Resolution Approving the City's Updated Personnel Rules (All Wards))
Resolution No. 2021-8
John Valdivia, Mayor
City of San Bernardino
Attest:
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
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Packet Pg. 525 Attachment: Attachment 1 - Resolution No. 2021-8 (7050 : Resolution Approving the City's Updated Personnel Rules (All Wards))
Resolution No. 2021-8
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-___, adopted at a regular meeting held on the ___ day of _______ 2021 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ___ day of
____________ 2021.
Genoveva Rocha, CMC, City Clerk
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Packet Pg. 526 Attachment: Attachment 1 - Resolution No. 2021-8 (7050 : Resolution Approving the City's Updated Personnel Rules (All Wards))
City of San Bernardino
Personnel Rules
Revised: 2020
18.b
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City of San Bernardino Personnel Rules
City of San Bernardino Personnel Rules Page 2
Table of Contents
Rule I – General Provisions and Employment Practices ............................................................. 6
1-1 Purpose: ...................................................................................................................... 6
1-2 Equal Employment: ...................................................................................................... 6
1-3 Conflicts of Interest: ..................................................................................................... 6
1-4 Nepotism: .................................................................................................................... 7
1-5 Amendment and Revision of Rules: ............................................................................. 8
1-6 Departmental Rules and Regulations: .......................................................................... 8
1-7 Conflict between the Rules and a Collective Bargaining Agreement: ........................... 8
Rule 2 – Types of Positions and Appointments .......................................................................... 9
2-1 Types of Positions........................................................................................................ 9
(a) Full Time: ................................................................................................................. 9
(b) Part Time: ................................................................................................................. 9
(c) Temporary: ............................................................................................................... 9
(d) Seasonal: ................................................................................................................. 9
2-2 Types of Appointments ...............................................................................................10
(a) Regular Classified Appointment: .............................................................................10
(b) Regular Unclassified Appointment: ..........................................................................10
(c) Temporary: ..............................................................................................................10
(d) Seasonal: ................................................................................................................11
(e) Higher Acting Appointment: .....................................................................................11
(f) Transition from Regular Unclassified Appointment to Classified Service Appointment:
11
Rule 3 – Probation ....................................................................................................................12
3-1 Probationary Appointment: ..............................................................................................12
(a) Objective of Probation: ............................................................................................12
(b) Probationary Period: ................................................................................................12
(b) Removal During Probation ......................................................................................13
(c) Rejection After Promotion ........................................................................................13
Rule 4 – Applications and Examinations ...................................................................................14
4-1 Requisition: .................................................................................................................14
4-2 Announcement: ...........................................................................................................14
4-3 Testing: .......................................................................................................................14
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4-4 Eligible List:.................................................................................................................15
4-5 Notification of Results: ................................................................................................15
4-6 Use of Appropriate List: ..............................................................................................15
Rule 5 – Employment Lists........................................................................................................17
5-1 Re-employment List: ...................................................................................................17
5-2 Transfer List: ...............................................................................................................17
5-3 Promotional List: .........................................................................................................17
5-4 Open List: ...................................................................................................................17
5-5 Certification and Combination of Lists: ........................................................................18
5-6 Disqualification and Removal: .....................................................................................18
Rule 6 – Resignation, Job Abandonment, Reduction in Force, Demotion, Transfer and
Reinstatement ...........................................................................................................................19
6-1 Resignation: ................................................................................................................19
6-2 Job Abandonment: ......................................................................................................19
6-3 Reduction in Force ......................................................................................................19
6-4 Voluntary Demotion: ...................................................................................................21
6-5 Transfer ......................................................................................................................21
6-6 Reinstatements: ..........................................................................................................21
(a) Voluntary Separations: ............................................................................................21
(b) Employees Laid Off, Demoted or Transferred due to a Reduction in Force: ............22
Rule 7 – Disciplinary Procedures ..............................................................................................23
7-1 Disciplinary Actions: ....................................................................................................23
7-2 Causes: ......................................................................................................................23
7-3 Pre-Disciplinary Procedures: .......................................................................................24
(a) Notice of Intent: .......................................................................................................24
(b) Causes: ...................................................................................................................24
(c) Charges:..................................................................................................................24
(d) Response: ...............................................................................................................24
(e) Representation: .......................................................................................................24
7-4 Notice of Decision and Charges: .................................................................................24
7-5 Personnel Commission Hearing: .................................................................................24
(a) Hearing Request .....................................................................................................24
(b) Hearing Date: ..........................................................................................................24
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City of San Bernardino Personnel Rules Page 4
(c) Hearing: ..................................................................................................................25
(d) Hearing Decision: ....................................................................................................25
Rule 8 – Definition of Terms ......................................................................................................26
Appointment ..........................................................................................................................26
Appointing Authority ..............................................................................................................26
Commission...........................................................................................................................26
Certify ....................................................................................................................................26
Charter ..................................................................................................................................26
City ........................................................................................................................................26
Class .....................................................................................................................................26
Classified Service ..................................................................................................................26
Council ..................................................................................................................................26
Demotion ...............................................................................................................................26
Department Head ..................................................................................................................26
Eligible...................................................................................................................................26
Eligible List ............................................................................................................................26
Examination...........................................................................................................................26
Marital-Type Relationship: .....................................................................................................27
Probation Period ....................................................................................................................27
Probationary Status ...............................................................................................................27
Promotion ..............................................................................................................................27
Promotional Examination .......................................................................................................27
Promotional List .....................................................................................................................27
Provisional Status ..................................................................................................................27
Re-Employment List ..............................................................................................................27
Regular Employee .................................................................................................................27
Relative .................................................................................................................................27
Seasonal Position ..................................................................................................................27
Suspension ...........................................................................................................................27
Temporary Position ...............................................................................................................27
Test .......................................................................................................................................28
Transfer .................................................................................................................................28
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City of San Bernardino Personnel Rules Page 5
Unclassified Service ..............................................................................................................28
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City of San Bernardino Personnel Rules Page 6
Rule I – General Provisions and Employment Practices
Purpose: To define the purpose of the personnel rules, equal employment,
amendment, conflicts of interest, nepotism and revision of the personnel
rules.
1-1 Purpose: The City of San Bernardino will employ the best qualified persons available.
The tenure of every City employee will be based upon a demonstrated need for the work
performed, availability of funds, effective performance, proper personnel conduct, and
continuing fitness and qualification for the position.
Each regular employee of the City of San Bernardino has the right to expect that he/she will
be fully informed of his/her duties and responsibilities; that he/she will be provided with
adequate administrative and supervisory direction; and that he/she will be informed of how
well he/she is performing his/her duties. Promotions will be made on the basis of
qualifications, merit and ability. Classified employees will not be subject to suspension,
demotion, salary reduction, or discharge without reason or cause.
These Rules do not create any contract right, or any express or limited contract of
employment and the City retains the full discretion to modify the Rules at any time in
accordance with the law. If any provision of a valid collective bargaining agreement
between the City and a recognized employee organization conflicts with any provision of
these Rules, the agreement shall apply to the employees covered by the collective
bargaining agreement.
1-2 Equal Employment: The City affords equal employment opportunity for all qualified
employees and applicants as to all terms of employment, including compensation, hiring,
training, promotion, transfer, discipline, and termination. The City prohibits discrimination
against employees or applicants for employment on the basis of race, religious creed,
disability, medical condition, genetic information, marital status, sex, gender, gender
identity, gender expression, age (40 and over), sexual orientation, or military and veteran
status or other basis protected by law. Compensation, hiring, training, promotion, transfer,
discipline, and termination are based solely upon individual qualifications and other non-
discriminatory business needs.
Employees, volunteers, or applicants who believe they have experienced any form of
employment discrimination or abusive conduct are encouraged to report the conduct
immediately by using the complaint procedures provided in the City’s policy on non-
discrimination, retaliation, workplace harassment and sexual harassment, or by contacting
the U.S. Equal Employment Opportunity Commission or the California Department of Fair
Employment and Housing.
1-3 Conflicts of Interest: Each department head, officer and employee of the City of San
Bernardino shall devote their attention and efforts to the City office of employment during
normal hours of duty. No such department head, officer or employee shall engage in any
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City of San Bernardino Personnel Rules Page 7
employment, activity, enterprise or conduct of any nature which is inconsistent,
incompatible or in conflict with the duties as a department head, officer or employee, or with
the duties, functions or responsibilities of the department or office in which employed. The
employment, activities, enterprises, or conduct which are inconsistent, incompatible or in
conflict with the duties of such personnel include but are not limited to matters which:
(a) Involve the use of private gain or advantage of City time, facilities, equipment and
supplies or the prestige or influence of one’s City office or employment;
(b) Involve time demands that would render performance of his or her duties as a local
agency officer or employee less efficient;
(c) Involve receipt or acceptance by the department head, officer or employee of any
money or other consideration from anyone other than the City for the performance of
an act which the department head, officer or employee, if not performing such act,
would be required or expected to render in the regular course of hours of City
employment or as part of the assigned duties as a department head, officer or
employee; and
(d) Involve the performance of an act in a capacity other than as a department head,
officer or employee, which act may later be subject directly or indirectly to the control,
inspection, review audit or enforcement by such department head, officer or
employee, or the department by which employed, or by the Board or Commission
having authority or responsibility involving such duties or employment.
1-4 Nepotism: Any relative of the Mayor, City Council, Water Board, Library Board,
Personnel Commission or City Manager shall not be appointed to any position within the
City service. It is not, however, the intention of this Rule to terminate an employee of the
City of San Bernardino who’s relative, becomes the Mayor, a City Council member, the City
Manager, a Water Board Member or a Library Board Member.
For the purpose of this rule, “relative” means any individual related by blood, marriage,
marital-type relationship, or domestic partnership, within the third degree. A marital-type
relationship is defined as two or more people living together in a family relationship without
legal or blood ties. An employee is required to notify the appointing authority if the
employee enters into a marriage, domestic partnership, or marital-type relationship with
another employee where a supervisor/subordinate relationship exists.
Relatives may be allowed to work within the same department as determined by the
department head provided one does not supervise the other. No person shall be
appointed, promoted, or transferred to a position in any department in which the person’s
relative already holds a position when such employment would result in any of the
following:
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City of San Bernardino Personnel Rules Page 8
(a) A supervisor-subordinate relationship; or
(b) The employee having job duties which require performance of shared duties on the
same or related work assignment.
If a City of San Bernardino employee marries, or enters a marital-type relationship or
domestic partnership with, another person employed by the City within the same
department, both employees shall be allowed to retain their respective positions provided a
supervisory relationship does not exist at the time of marriage between these two positions.
For the purpose of this rule, a supervisory relationship shall be defined as one in which one
person exercises the right to control, direct, reward or discipline another person by virtue of
the duties and responsibilities assigned to his or her position.
1-5 Amendment and Revision of Rules: Recommendation for amendment and
revision of these Rules shall be made by the Appointing Authority. Prior to consideration,
any recognized employee organization shall be given reasonable written notice of any
proposed amendment or revision and be provided with an opportunity to respond.
Amendments and revisions shall become effective upon adoption by Resolution of the City
Council.
1-6 Departmental Rules and Regulations: Each department may establish a
department manual of rules and regulations which shall be subject to approval by the
Appointing Authority. These Personnel Rules may be further defined and qualified but not
superseded by administrative regulations or policies.
1-7 Conflict between the Rules and a Collective Bargaining Agreement: If a
provision of these Rules conflict with any provision of a valid collective bargaining
agreement between the City and a recognized employee organization, the provision of the
collective bargaining agreement that is in conflict shall apply to employees covered by that
collective bargaining agreement.
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Rule 2 – Types of Positions and Appointments
Purpose: To define employment terms for uniform application/interpretation.
2-1 Types of Positions
(a) Full Time: A classified or unclassified position established to provide full time
service on an ongoing basis with all applicable benefits provided.
(b) Part Time: An unclassified position established to provide part time service on an
ongoing basis not to exceed an average of 29 hours per week or 1,000 hours in any
12 month period. The established work schedule may be irregular including short
shifts at various times and days of the week. Part-time employees do not receive
benefits beyond what is mandated by federal, state or local laws, rules, regulations
or resolutions.
(c) Temporary: An unclassified position established to provide service during
emergency situations, unusual work load demands, special programs, training,
projects or other like reasons on a full-time or part-time basis. Such positions are of
a specific duration not to exceed 12 months except as authorized by the Appointing
Authority. All appointments in this category shall be designated as “at will” and no
benefits are provided beyond what is mandated by federal, state or local laws, rules
or regulations. The Appointing Authority has the prerogative to appoint an individual
to an unclassified position without a competitive process.
(d) Seasonal: An unclassified position established for a period of time which will recur
at definite intervals to meet seasonal staffing needs. Those appointed to seasonal
positions will be separated at the end of the season and may be regularly re-
appointed at each recurrence of the seasonal period. All appointments in this
category shall be designated as “at will” and no benefits are provided beyond what is
mandated by federal, state or local laws, rules or regulations.
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2-2 Types of Appointments
(a) Regular Classified Appointment: An appointment made in the classified
service as defined in Municipal Code Chapter 2.04 from a certified eligible list to an
authorized full-time position. Appointment is subject to successful completion of a
probationary period.
(b) Regular Unclassified Appointment: An appointment made outside the
classified service as defined in Municipal Code Chapter 2.04. Such appointments
shall be made to an authorized full or part time position typically from a certified
eligible list. All appointments in this category shall be designated as “at will”. The
Appointing Authority has the prerogative to appoint an individual to an unclassified
position without a competitive process.
(c) Temporary: An unclassified appointment to provide service during emergency
situations, unusual work load demands, special programs, training, projects or other
like reasons for a specific duration. All appointments in this category shall be
designated as “at will” and no benefits are provided beyond what is mandated by
federal, state or local laws, rules or regulations. The Appointing Authority may
authorize the temporary appointment of a qualified individual that exceeds an
average of 29 hours per week or 1,000 hours in 12 month period.
1) Provisional: In the absence of a certified eligibility list, the Appointing
Authority may authorize a temporary provisional appointment to an
authorized classified position without a competitive process. The provisional
appointee must be qualified to hold the job classification. No provisional
appointment may extend more than 90 days beyond the creation of a certified
eligibility list for the classification. Nor may a provisional appointment extend
more than six (6) months from the date of appointment unless an extension is
authorized by the Appointing Authority for an additional period not to exceed
six (6) months. Experience gained as a provisional appointee shall be given
no more credit in the competitive examination process than would be
received with an equal amount of experience in any other employment.
2) Limited-Term: An appointment to provide service during emergency
situations, unusual work load demands, special programs, training, projects
or other like reasons. Such positions are of a specific duration not to exceed
12 months except as authorized by the Appointing Authority. All
appointments in this category shall be designated as “at will” and no benefits
are provided beyond what is mandated by federal, state or local laws, rules or
regulations.
3) Intern: An appointment designed to provide education, training and work
experience to students enrolled in high school or college. Appointments are
limited to 12 months except as authorized by the Appointing Authority and are
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not to exceed an average of 29 hours per week or 1,000 hours in any 12
month period. All appointments in this category shall be designated as “at
will” and no benefits are provided beyond what is mandated by federal, state
or local laws, rules or regulations.
4) Apprentice: An appointment designed to provide on the job education,
training and work experience opportunities in all City departments.
Appointments are limited to 12 months except as authorized by the
Appointing Authority and are not to exceed an average of 29 hours per week
or 1,000 hours in any 12 month period. All appointments in this category
shall be designated as “at will” and no benefits are provided beyond what is
mandated by federal, state or local laws, rules or regulations.
(d) Seasonal: An unclassified position established for a period of time which will recur
at definite intervals to meet seasonal staffing needs. Those appointed to seasonal
positions will be separated at the end of the season and may be regularly re-
appointed at each recurrence of the seasonal period. All appointments in this
category shall be designated as “at will” and no benefits are provided beyond what is
mandated by federal, state or local laws, rules or regulations.
(e) Higher Acting Appointment: Upon approval of the Appointing Authority, a
department/division head may assign a qualified employee to discharge the duties of
a higher classification when a position is vacant or in the absence of the incumbent.
Government Code section 20480 limits out-of-class appointments of California Public
Employees’ Retirement System (CalPERS) members for not more than 960 hours
per fiscal year. An out-of-class appointment is defined as an appointment to an
upgraded position or higher classification for a permanent appointment in the
position to a vacant position during recruitment for a permanent appointment in the
position.
(f) Transition from Regular Unclassified Appointment to Classified Service
Appointment: In the event an employee in the classified service is appointed to a
position in the unclassified service the employee shall be re-instated to their former
position upon the termination of appointment in the unclassified service, unless so
terminated for a cause which would justify dismissal from the classified service.
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Rule 3 – Probation
Purpose: To describe the terms and conditions of probation and probationary
periods.
3-1 Probationary Appointment:
(a) Objective of Probation: An appointment or promotion to a classified position will
not be deemed complete until an applicable period of probation for the position has
elapsed. The probationary period is regarded as part of the testing and selection
process and will be used for the purpose of determining the person’s performance
and fitness for employment in the classified service.
(b) Probationary Period: The length of probation will be 2080 hours of employment,
except as provided in the applicable Memorandum of Understanding (MOU). The
probationary period will begin on the effective date of appointment or promotion. In
the event of an illness or injury or other reason requiring an extended absence from
work, the length of the probationary period shall be extended automatically by the
duration of the absence.
A new probationary period is required for:
1) Initial appointment or promotion to a classified position.
2) Appointment of an employee that held regular status in a classified position if
more than 12 months have elapsed since voluntary separation.
3) Reinstatement of an employee that had not completed probation prior to
separation.
A new probationary period will not be required for:
1) Promotion within a “flex series” where there is no competitive process when
the department certifies that the employee is successfully performing at the
higher level upon flex promotion.
2) Transfer to another position in the same classification.
3) Reinstatement of an employee that held regular status in a classified position
and returns to service in the classification held at the time of separation within
12 months of a voluntary separation.
4) Reinstatement of a regular or probationary employee in a classified position
within 24 months of a reduction in force, as long as the employee has
completed probation in the classification prior to the reduction in force.
5) Reclassification
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(b) Removal During Probation – During the probationary period, an employee may
be discharged or demoted at any time upon the recommendation of the department
head in which the probationer is employed with approval of the Appointing Authority
without the right of appeal or hearing.
(c) Rejection After Promotion – Any employee promoted from a classified position
and released during the probationary period will be reinstated to their former position
unless charges as defined in Rule 7, Disciplinary Procedures are filed and the
employee is dismissed in the manner provided by law and these rules.
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Rule 4 – Applications and Examinations
Purpose: To define the methods used for examination and applicant evaluation to provide
a fair and equitable process to determine whether applicants possess the
knowledge skills and abilities to perform the duties of the position for which they
are applying.
4-1 Requisition: Whenever a vacancy exists the department head shall notify the Human
Resources Department on the approved forms, which shall be so designed as to provide
all necessary information concerning the nature of the vacancy.
4-2 Announcement: All examinations for classifications in the classified service shall be
announced on official bulletin boards and in such other manner as the designee of the
Appointing Authority and affected departments find advisable and necessary to attract the
largest number of qualified candidates. The announcements shall specify the title and pay
range for the class for which the examination is announced; the nature of the work to be
performed; qualifications required; the time, place and manner of making application; the
general scope of the examination; and other pertinent information.
4-3 Testing: Upon the recommendation of the Human Resources Department, the
Appointing Authority may establish and approve recommended general requirements
appropriate to each class for which examinations are held to determine applicant
qualifications. No examination shall be closed to any applicant on the basis of race,
religious creed, disability, medical condition, genetic information, marital status, sex,
gender, gender identity, gender expression, age (40 and over), sexual orientation, or
military and veteran status or other basis protected by law, except where specific
requirements constitute a bona fide occupational qualification. All tests shall be carried out
in accordance with merit principles and in compliance with applicable state and federal
laws/regulations. All testing procedures shall be conducted in accordance with accepted
merit principles, Equal Employment Opportunity Commission (EEOC) guidelines on
employee selection and applicable Federal and State Laws. The steps in the selection
process may include any of the following:
• Screening of employment applications for minimum qualifications. Each
candidate’s application is reviewed and compared to the minimum qualifications
listed in the job description.
• Further screening of applications and/or supplemental questionnaires or
documents for job-related qualifications. Candidates which meet the minimum
qualifications are further reviewed to determine which candidates are the most
qualified as well as meet the desirable qualifications of the position.
• Administration of a job related written examination. Examinations are applied to
measure the knowledge, abilities, judgements, and aptitudes that are related to the
ability to perform the work in the class for which the exam is being held. Written
examinations do not apply to all positions.
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• Administration of a job related performance examination. Performance
examinations evaluate speed, accuracy, or other standards of performance in an
actual demonstration of samples of work in the position. Performance examinations
do not apply to all positions.
• Administration of interviews. The most competitively qualified candidates will be
invited to participate in a structured interview process. Qualified interview panel
members will assess each candidate’s knowledge, skills, abilities, education, and
experience as it relates to the position.
• Coordination of an appropriate medical screening or examination after a job offer
has been made. The exam type is dependent upon the classification and the type
of work that will be performed.
• Investigation of references and background information, including criminal records
of individual candidates in keeping with state and federal laws/regulations.
The Human Resources Department may call upon subject matter experts from within or outside
City employment for assistance in developing and/or administering any of the testing
procedures. Consideration in determining the appropriate selection device shall include cost to
the City and candidates, time constraints, legality of the process, and practicality.
4-4 Eligible List: Upon the completion of all phases of an examination, the designee of the
Appointing Authority shall establish an eligible list. When applicable, the Appointing
Authority may rank the candidates according to their scores in the various parts of the
examination, and the relative weights thereof, with credit for any other preference or credit
authorized by the Municipal Code or these rules.
4-5 Notification of Results: Each candidate taking an examination shall be given written
notice of the pass or fail results of the examination or test. Each failing candidate may
inspect their score sheet, beginning on the second business day following the mailing of
notice of test results, and continuing for five (5) business days thereafter. During this
period, appeals in writing will be accepted challenging the scoring of answers on the
grounds of fraud or mistake, but a further appeal shall not be made challenging the keyed
test material, the content of the examination or the answers. The designee of the
Appointing Authority shall rule upon such appeals and the final score of the examinee shall
be made to conform to that decision.
4-6 Use of Appropriate List: When there is no re-employment list, promotional list,
eligible list or transfer list for a class for which a requisition has been received, at the
discretion of the Human Resources Department, and upon the request of the recruiting
department, Human Resources may use the list for any other class which is nearly enough
related to be considered as appropriate. In such case the re-employment or promotional
list for such class shall be treated in the same way as though they were eligible lists for
such class to which certification is made. Any waiver made by an eligible certified from an
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appropriate list shall be deemed to apply to that particular certification only.
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Rule 5 – Employment Lists
Purpose: To define the establishment of re-employment, promotional, transfer and
eligibility lists, the duration of employment lists and the terms associated
with disqualification and removal of names from an employment list.
5-1 Re-employment List: A re-employment list shall be established for a class
whenever any regular classified employee has been laid off for lack of work or lack of
funds, or upon the abolishment of a position for any reason not involving the fault or
delinquency of the employee. Names shall be arranged on a re-employment list in the
order of relative total length of probationary and regular service in the class. The name
of a person on a re-employment shall remain for a period of 24 months from the date the
individual was placed on the list, unless sooner removed by appointment or removal
pursuant to this Rule. Wherever a re-employment list exists for a class, it shall take
precedence over the promotional list and the eligible list.
5-2 Transfer List: The designee of the Appointing Authority may maintain lists of
employees who wish to transfer to another department. When a vacancy occurs to
which any regular or probationary employee has asked for transfer and is qualified, the
designee of the Appointing Authority may, with the consent of the two department heads
concerned, arrange for such transfer in preference to certification from any eligible list.
The name of a person on a transfer list shall remain for a period of 24 months from the
date the individual was placed on the list, unless sooner removed by appointment or
removal pursuant to this Rule.
5-3 Promotional List: Promotional lists shall be established as a result of promotional
examinations held by themselves or in conjunction with open examinations, and such
lists shall take precedence for any class over the open eligible list for that class.
Promotional lists shall remain in effect for a period of 24 months after the list is
established, unless the list is exhausted by appointment or removal pursuant this Rule.
A promotional list may be extended by the Appointing Authority for an additional period
of time not to exceed 24 months upon the recommendation of Human Resources or the
Department Head.
5-4 Open List: Eligible lists resulting from open competitive examinations shall be used
when other lists having priority are not available. Open eligible lists shall remain in effect
for a period of 12 months or such shorter period as may be established by the
Appointing Authority at the time of determining the examination procedure to be used for
that particular classification. An open eligible list may be extended by the Appointing
Authority for an additional period of time not to exceed 12 months upon the
recommendation of Human Resources or the Department Head.
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5-5 Certification and Combination of Lists: At any time during the life of an
eligible list the designee of the Appointing Authority may add names to the list through
giving another examination. The names shall be added and merged with the existing
lists in order of final ratings of those added and those already on the list. In the event
that there are fewer than three (3) persons qualified for certification for the class in which
a position belongs, the designee of the Appointing Authority may certify fewer than three
(3) names for the position under consideration.
5-6 Disqualification and Removal: Names on an eligible list may be removed after
review by the designee of the Appointing Authority for any of the following reasons:
(a) Conviction history of an individual that the City has determined, after
conducting an individualized assessment, has a direct or adverse relationship
with the specific duties of the job.
(b) Proof of fraud or false statements in the application, or proof of fraudulent
conduct in connection with an examination.
(c) Appointment to a position in the class for which the eligible list was
established or for which the list is deemed suitable by the designee of the
appointing authority.
(d) Separation from the service of an individual on a promotional or transfer list
for any reason.
(e) Separation from the service due to termination for cause or resignation in lieu
of disciplinary action.
(f) Discharge during probation from a job classification held at the time of
release shall result in removal of the probationary employee’s name from the
eligibility list that specifically pertains to the job classification for which the
employee was released.
(g) Failure to meet pre-employment medical examination and/or background
investigation requirements.
(h) Failure to appear or to arrange for an interview within a reasonable time after
notification of certification, or failure to appear for work after appointment.
(i) Failure to respond to documented City inquiries.
(j) Declination of appointment.
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Rule 6 – Resignation, Job Abandonment, Reduction in Force,
Demotion, Transfer and Reinstatement
Purpose: To define the conditions for and benefits associated with a resignation, job
abandonment, reduction in force, demotion, transfer (interdepartmental
and intra departmental) and reinstatement.
6-1 Resignation: An employee may resign in good standing from the City service by filing
a statement of his/her intention with the Department Head. The employee shall provide
the City at least a two (2) week notice period before the effective date of the resignation.
The Director of Human Resources or Department Head may accept a resignation letter
submitted with less than a two (2) week notice period. The resignation shall be
forwarded to Human Resources. Once the resignation is accepted by Human
Resources, it is final and cannot be revoked by the employee without approval of the
appointing authority. If a resignation is submitted to avoid disciplinary action, the
Department Head shall accept it with prejudice and such record shall bar the employee
from reinstatement or from participation in further examinations.
6-2 Job Abandonment: Absence from duty without authorization for three (3)
successive scheduled working days is deemed a resignation from service as of the last
day on which the employee worked or was on authorized leave. The employee will be
issued a written notice of intent to separate due to job abandonment including the
reason(s) for the separation and the process for response either orally or in writing
within five (5) working days after the notice is mailed. If an oral or written response to
provide an explanation for the unauthorized absence is not submitted within five (5)
working days the resignation will be deemed final. An employee separated from City
service for job abandonment shall not have the right to a post-separation appeal. If the
employee proves the absence was caused by illness, injury, or an emergency which
made reporting to work impossible, to the satisfaction of the appointing authority, the
appointing authority may reinstate the employee into the position.
6-3 Reduction in Force: When it becomes necessary through lack of work or lack of
funds or for other reasons to reduce the number of employees within a given class, the
appointing power shall present evidence to the Director of Human Resources that every
effort has been made to transfer, demote, temporarily appoint or undertake other action
to retain permanent employees in lieu of a lay-off.
The department head shall give at least two (2) working days advance notice to the
Director of Human Resources of the titles, classes and number of positions involved.
The Director of Human Resources shall thereupon designate the order of layoff in
accordance with this rule and the department head shall process the necessary
personnel actions. Emergency, temporary and provisional employees shall be laid off in
that order prior to the lay-off of permanent employees in the same class. The order of
layoffs shall thereafter be determined by seniority. Seniority of employees for purposes
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of reduction in force or transfers and demotion brought about by said reduction in force
shall be based on seniority in class with the department so that the employee with the
shortest term of service within the department shall be the first to be transferred,
demoted or laid off. However, any employee who has or shall be transferred involuntarily
or who was or shall be transferred upon written initiating notice to the Director of Human
Resources by, or at the behest or initiation of, an appointing power or department head
for the benefit of the City to a position in another department shall retain the seniority
earned and accrued in the class in the department from which the employee was or shall
be transferred. In the event more than one employee is transferred, demoted or laid off,
such transfers, demotions or layoffs shall be in inverse order to the length of service in
the class, provided, however, no employee shall be transferred or demoted to a class,
title or position in which the employee has not previously held status.
In a department where there is more than one class having equal rates of compensation,
any probationary or regular employee subject to lay-off under this rule shall, in lieu
thereof, be allowed to transfer to a position in one of the other classes of equal
compensation, in which the employee has previously held status, provided that the
employee subject to lay-off has longer service in class than the employee displaced has
in the class. To be considered for said transfer in lieu of lay-off, an employee must notify
the appointing power in writing of such election not later than the end of the next working
day that the Human Resources Office is open, after receiving written notice of said lay-
off.
Any probationary or regular employee subject to lay-off under this rule shall in lieu
thereof be allowed a demotion to the next lower class within the department in which the
employee subject to lay-off has previously held status, and shall become the senior
employee in that class for the purpose of this rule; provided, however, that in the first
grade or lowest class within a department, total time in service shall be the only criteria
to be considered in determining which employee shall be laid-off. To be considered for
said demotion in lieu of lay-off, an employee must notify the appointing power in writing
of such election not later than the next working day that the Human Resources Office is
open, after receiving written notice of said lay-off.
If an employee subject to lay-off displaces another employee in an equal or lower class
in a position in which said employee subject to lay-off has served, but not completed the
required probationary period, such appointment shall be on a probationary basis Not
later than the end of the probationary period, said employee shall either become regular
in this position or be allowed to displace an employee in the next lower class in which
the employee has previously held status. Any employee displaced hereunder shall have
the same right to displace employees in equal or lower classes as does an employee
subject to layoff. Any employee laid off or demoted to a lower class or transferred to an
equal class under this rule shall have the right for two (2) years to be reemployed,
transferred or promoted to the former class upon the first vacancy occurring in any such
class in the department and such right shall take precedence over the regular
employment or promotional lists. In the event more than one employee was so laid off,
demoted or transferred from such class the rights to re-employment, transfer or
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promotion to such class shall be in the order of seniority in said class before lay-off,
transfer or demotion. If, at any point in the above described procedure, it becomes
evident that two or more employees within the same classification possess the exact and
same seniority rights under this rule, the following method shall be used to determine the
order of lay-off.
1. The department head shall review all personnel records including probationary
and/or annual employee evaluation reports, letters of commendation or
reprimand and such other information as may assist him in making a final
determination. The department head’s review shall be objective in nature and
free of any personal bias or consideration. After such review and based upon
work performance and the good of the service, the department head shall
establish the final order of lay-off.
2. In the event two or more employees within the same classification are
determined to be equal, based upon the above criteria, the time and date of filing
application for appointment to the position shall be used. The last employee to
have filed application for appointment to the position shall be the first employee
subject to lay-off. Any employee laid off, transferred or demoted under this rule
shall have the right of appeal to the appointing authority based upon
misinterpretation or improper application of said rule in writing, not later than the
end of the next working day, that the Human Resources office is open, after
receiving written notice of said lay-off.
Any employee laid off, transferred or demoted under this rule shall have the right of
appeal to the appointing authority based upon misinterpretation or improper
application of said rule in writing, not later than the end of the next working day, that
the Human Resources office is open, after receiving written notice of said lay-off
6-4 Voluntary Demotion: An employee may at any time request a voluntary demotion
to a lower classification, provided there is a vacancy and the employee meets the
employment requirements for the position. Such demotion will require approval from the
Appointing Authority.
6-5 Transfer: An employee may be transferred by the Appointing Authority at any time
from one position to another position in the same or comparable class. Transfers shall
not be used to effectuate a promotion, demotion, advancement or reduction, each of
which may be accomplished only as provided in these rules. No person shall be
transferred to a position for which he/she does not possess the required employment
standards. In the case of transfers between departments, the approval of both
Department Heads shall be required unless the Appointing Authority orders the transfer
for purposes of economy or efficiency.
6-6 Reinstatements:
(a) Voluntary Separations: Upon approval of the Appointing Authority, a
probationary or regular employee who voluntarily resigned from City service may be
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reinstated to a position in the same classification held at the time of separation if
there is a need for his or her services within 12 months of separation. Such
employee must meet the current minimum qualifications for the position. The degree
of City provided benefits that an individual shall receive is determined by the status
of the employee (probationary or regular) and the length of time elapsing between
the effective date of termination and the date of re-employment to exclude the period
of time not employed by the City. State retirement system benefits shall be handled
in accordance with existing California Public Employee’ Retirement System
(CalPERS) policies. As a condition of reinstatement, the City may, at its sole
discretion, require the employee to pass a background check and medical
examination, including a drug screen.
1) Reinstatement of a Regular Employee: A former regular employee reinstated
within 12 months of separation shall be entitled to the same vacation accrual rate
attained immediately prior to separation. Reinstatement shall be at the salary
step previously held. Recognition of prior service for the purposes of determining
length of service with the City (seniority) shall exclude the time not employed by
the City. The review date for performance reviews and/or merit increase shall be
extended by the period of time equal to the period of absence from City
employment.
2) Reinstatement of a Probationary Employee: A former probationary employee
reinstated within 12 months of separation shall be considered for employment
without having to re-qualify through the competitive examination process.
Reinstatement shall be at the salary step previously held. The former
probationary employee returning within this timeframe shall receive benefits as a
new employee and a new probationary period shall be required.
(b) Employees Laid Off, Demoted or Transferred due to a Reduction in
Force: A probationary or regular classified employee who has been laid off,
transferred or demoted as a result of a reduction in force shall have the right to be
reinstated to his/her former position in the department for up to 24 months from the
date of layoff, demotion or transfer. The order of reinstatement will be based upon
total length of probationary and regular service in classification in the department.
Whenever a reduction in force reinstatement list exists for a classification, it shall
take precedence over all other employment lists.
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Rule 7 – Disciplinary Procedures
Purpose: To define the basis for disciplinary action, the types of discipline and the
appeal and hearing procedures.
7-1 Disciplinary Actions: A regular classified employee may be disciplined by
dismissal, suspension, demotion, or reduction in rank or compensation in accordance
with this Rule and the applicable Memorandum of Understanding (MOU).
7-2 Causes: Disciplinary actions shall not be taken except for cause related to
performance of duty, personal conduct or qualifications of the employee, which causes
may include but are not limited to:
(a) Working or being under the influence of alcohol or any controlled substances while
on duty.
(b) Conviction, meaning any judicial determination of guilt, of a crime that has a nexus to
the employee’s job duties.
(c) Discourteous treatment of the public
(d) Dishonesty
(e) Failure of good behavior or acts during or outside of duty hours, which are
incompatible with or inimical to the public service
(f) Any conduct that impairs, disrupts or causes discredit to the City, to the public
service, or other employee’s employment
(g) Falsification of official documents
(h) Fraud in securing employment
(i) Improper or unauthorized use of City property
(j) Incompetency, inefficiency and/or Inability to perform
(k) Insubordination
(l) Inexcusable or excessive absence from the City and/or violation of any sick leave
provisions of the City
(m) Neglect of duty
(n) Political activities precluded by Local, State or Federal law
(o) Unsafe act
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(p) Violation of the Charter, Municipal Code, ordinances, resolutions, or any rules,
regulations or policies which may be prescribed by the City Council, the Appointing
Authority, the Department Director, Manager or Supervisor.
7-3 Pre-Disciplinary Procedures: Before discipline can become effective, an
employee in the classified service shall receive the following:
(a) Notice of Intent: Notice of proposed disciplinary action and effective date.
(b) Causes: The causes for the proposed disciplinary action.
(c) Charges: A copy of all charges and all materials upon which the charges are
based including a description of the discipline proposed, any rules, regulations, or
laws that are alleged to have been violated, a description of the facts that show the
elements of each charge at issue, and the reasons for which the action has been
proposed. If applicable, a description of any previous disciplinary actions,
counseling, evaluations, or other relevant actions which support the proposed
action.
(d) Response: The right to respond orally and/or in writing and the time within which
to respond at least seven (7) working days from receiving the notice of proposed
disciplinary action. Failure to respond within the specified timeframe constitutes
waiver of the right to respond prior to the final discipline being imposed and no
further administrative remedy shall be available.
(e) Representation: An employee has the right to representation throughout the pre-
disciplinary and disciplinary appeals process.
7-4 Notice of Decision and Charges: Notice of a final decision, charges and all
supporting facts and materials shall be presented to the employee within five (5)
working days of the employee’s response. When discipline is imposed, the notice of
decision shall include a statement informing the employee of his/her right to appeal the
action to the Personnel Commission. A copy of such notice and charges shall at the
same time be filed with the Secretary to the Personnel Commission.
7-5 Personnel Commission Hearing: An employee in the classified service shall
have a right to appeal a disciplinary action before the Personnel Commission, subject to
the provisions of the applicable labor agreement, if any.
(a) Hearing Request: The hearing request shall be filed by the employee, or a
representative of the employee, with the Secretary to the Personnel
Commission within five (5) working days of receiving the notice of decision and
charges.
(b) Hearing Date: The hearing request shall be submitted to the Personnel
Commission at their next regular meeting for establishment of a hearing date. A
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date for the appeal hearing shall be set within a reasonable time after the
employee files his or her reply. The City shall notify the employee at least 21
days prior to the hearing of the scheduled date.
(c) Hearing: At the hearing the Commission shall hear evidence on behalf of the
person bringing the charges and the employee. The parties may be
represented by counsel, but the hearing shall be conducted informally and shall
not be bound by formal rules of evidence. The hearing will be recorded to
preserve an accurate, reliable record of the proceedings and the preponderance
of the evidence will be used as the standard of proof. At the discretion of the
Commission, the hearing may be continued from time to time upon request by
either party for good cause. Upon completion of the hearing, the Commission
may take the matter under submission with or without request for further written
summary of the evidence or arguments by the parties.
(d) Hearing Decision: Within 30 days after taking a disciplinary case under
submission, unless the time is further extended by mutual agreement of the
parties, the Personnel Commission, by majority vote of all members present,
shall render a decision affirming, modifying or reversing the disciplinary action
identified in the notice and charges. In the event the decision modifies or
reverses the action sought, the Commission shall determine the effect of such
decision. All decisions of the Commission in disciplinary matters shall be final. A
copy of the final written findings and decision shall be mailed with proof of
service to the employee.
18.b
Packet Pg. 551 Attachment: Attachment 2 - HR.Personnel Rules Attachment 2.Resolution Exhibit A (7050 : Resolution Approving the City's Updated Personnel
City of San Bernardino Personnel Rules
City of San Bernardino Personnel Rules Page 26
Rule 8 – Definition of Terms
Purpose: Define terms and phrases referenced in the Personnel Rules
Appointment - The designation of a person by due authority to become an employee in a
position and his/her induction into employment in such position, as provided in these rules.
Appointing Authority - The officers of the City who as individuals, or as a Board or
Commission, have the final authority to make the appointment to a position to be filled.
Commission - The Personnel Commission established by the City Charter.
Certify - Review and verify that the matter is in compliance with the Personnel Rules and
Regulations.
Charter - The City Charter of the City of San Bernardino.
City - The City of San Bernardino, California.
Class - A group of positions enough alike in duties, authority and responsibility to permit
grouping under a common title, and the use of common standards of selection, transfer,
promotion and pay.
Classified Service - Includes all positions not specifically identified as unclassified within
the Municipal Code, Chapter 2.04.
Council - The City Council of the City of San Bernardino.
Demotion - A change in employment status from one class to another class having a lower
salary range.
Department Head - The person designated by the Appointing Authority to direct the activity
of a department or other recognized separate office or agency of the City government.
Eligible – A person whose name is on a re-employment list, promotional list or eligible list and
who is not ineligible for appointment for any reason.
Eligible List - A list of persons who have qualified for appointment to any position in a class
in the classified service, listed in the order provided in these rules.
Examination - A test or group of tests and evaluations used to determine the eligibility and
rank candidates for employment in a class.
18.b
Packet Pg. 552 Attachment: Attachment 2 - HR.Personnel Rules Attachment 2.Resolution Exhibit A (7050 : Resolution Approving the City's Updated Personnel
City of San Bernardino Personnel Rules
City of San Bernardino Personnel Rules Page 27
Marital-Type Relationship: Two or more people living together in a family relationship
without legal or blood ties.
Probation Period - A working test period during which an employee is required to
demonstrate his/her fitness for the class to which he/she is appointed by actual performance of
the duties of his position.
Probationary Status - The status of any employee who has been regularly appointed from
an eligible list but who has not completed the probationary period.
Promotion - A change in employment status from one class to another with a higher salary
range.
Promotional Examination - An examination in which competition is limited to regular
employees in specified lower classes in the classified service.
Promotional List - An eligible list resulting from a promotional examination.
Provisional Status - An employee who has been appointed to fill a position for which no
eligible list exists and which is limited as prescribed in these rules.
Re-Employment List - A list of regular or probationary employees who have been laid off
for lack of work, lack of funds or other causes not involving fault or delinquency on their part. (
Regular Employee - An employee who has successfully completed their probationary
period and has been retained as provided in these rules.
Relative - Any individual related by blood, marriage, marital-type relationship, or domestic
partnership, within the third degree.
Seasonal Position - A full-time or part-time position that requires or is likely to require the
services of an incumbent during certain parts of the year, or recurring annually, or at other
periods.
Suspension - The temporary separation of an employee from the service without pay for
disciplinary purposes.
Temporary Position - Any position which requires the services of an incumbent for a
limited period only, or a regular position which can be filled only on a temporary basis pending
the return of a regularly appointed employee who is on authorized leave.
18.b
Packet Pg. 553 Attachment: Attachment 2 - HR.Personnel Rules Attachment 2.Resolution Exhibit A (7050 : Resolution Approving the City's Updated Personnel
City of San Bernardino Personnel Rules
City of San Bernardino Personnel Rules Page 28
Test - Any written, oral, performance or physical exercise or any appraisal of training,
experience, work history or other means by which the relative qualifications of applicants are
evaluated for the purpose of determining their placement on an eligible list.
Transfer - A change of an employee from one position to another position in the same class
or in another class having similar duties, essentially the same range of pay and similar
employment standards.
Unclassified Service - All positions identified as unclassified in the City of San
Bernardino’s Municipal Code, Chapter 2.04.
18.b
Packet Pg. 554 Attachment: Attachment 2 - HR.Personnel Rules Attachment 2.Resolution Exhibit A (7050 : Resolution Approving the City's Updated Personnel
1 | Page
Prepared: 2/10/2020
City of San Bernardino Personnel Rules – Current and Proposed
Current Proposed Action Notes
Chapter 1 – Definition of
Terms Rules 100-137
Rule 8 – Definition of
Terms
Delete Rules
101,104, 109,
115, 117, 118,
119, 135 and 137
Rule 109 – Competitive Class, Rule 117 – Labor Class,
Rule 135 Uncompetitive Class, and Rule 137 pertain to
the provisions of Section 248 of the former City
Charter. Rule 101- Allocation, Rule 104 – Board, Rule
115 – Emergency Employee, Rule 118 – Permanent
Position and Rule 119 -Position define terms that do
not apply to the proposed Personnel Rules.
Chapter 2 – Rules
Affecting the Organization
& Operating Procedures
Not Included in proposed
Personnel Rules
Delete Addressed in the Municipal Code, Resolution 2014-246
(California Records Retention Schedule), or job
specification for the designee of the Appointing
Authority.
Rule 300 – Announcement
of Examinations
Rule 4-2 No substantive
change
Rule 301 – General
Requirements
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 302 – Medical and
Physical Standards
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 303 – Other Entrance
Requirements
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 304 – Applications Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 305 – Qualification
and Disqualification
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 306 – Time and Place
of Examination
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 307 – Participation in
tests
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
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Packet Pg. 555 Attachment: Attachment 3 - HR.Personnel Rules.Attachment 3.Exhibit B (7050 : Resolution Approving the
2 | Page
Prepared: 2/10/2020
Current Proposed Action Notes
Rule 308 – Content of
Examination
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 308.1 – Written Test Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 308.2 – Oral Test Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 308.3 – Performance
Test
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 308.4 – Medical Test Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 308.5 – Physical Test Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 308.6 – Experience
and Training
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 309 – Waiver of
Disability
Rule 4-3 Rule deleted previously
Rule 310 – Conduct of
Examination
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 311 – Scoring and
Standards
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 312 – Promotional
Examinations
Rule 4-3 Combined Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 313 – Inspection and
Appeal
Rule 4-3 Delete Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 314 – Veteran
Preference
Rule 4-3 Delete Rules 301-314 consolidated to simplify and ensure
compliance with all State and Federal laws/regulations
Rule 315 – Eligible List Rule 4-4 No substantive
change
Rule 316 – Notification of
Results
Rule 4-5 No substantive
change
Rule 317 – Qualifications
for other Government
Employees
Not Included in proposed
Personnel Rules
Delete Recommend assessing all candidates entering service
with the City of San Bernardino based upon job
classification regardless of service with another
government agency
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3 | Page
Prepared: 2/10/2020
Current Proposed Action Notes
Rule 400 – Information
Required from Eligibles
Not Included in proposed
Personnel Rules
Delete Clean up item, no longer needed in Personnel Rules.
Rule 401 – Kinds of List
and Order of Use
Not Included in proposed
Personnel Rules
Delete Clean up item, no longer needed in Personnel Rules.
Rule 401.1 – Re-
employment Lists
Rule 5-1 No substantive
change
Rule 401.2 – Promotional
Lists
Rule 5-3 No substantive
change
Rule 401.3 – Eligible Lists Rule 5-4 No substantive
change
Rule 401.4 – Transfer Lists Rule 5-2 No substantive
change
Rule 402 – Requisition Rule 4-1 No substantive
change
Rule 403 – Certification Rule 5-5 Combined Combined with Rule 410 - Combination of Lists
Rule 404 – Effect of Tie
Scores
Rule 4-3 Combined Combined with Rule 315 – Eligible List
Rule 405 – Waiver Not Included in proposed
Personnel Rules
Delete Clean up item, no longer needed in Personnel Rules.
Rule 406 – Use of
Appropriate List
Rule 4-6 No substantive
change
Rule 407 – Provisional
Appointment
Rule 2-2 (c) 1 Modified Combined with Rule 504. Extended timeframe for
appointment beyond the establishment of an eligibility
list from 10 to 90 days to allow time for candidate
selection and hiring
Rule 408 – Appointment Rule 2-2 (a) No substantive
change
Rule 409 – Term of List Rule 5-4 Combined Combined with Rule 401.1, 401.2, 401.3 & 401.4
Rule 410 – Combination of
Lists
Rule 5-5 No substantive
change
Rule 411 – Disqualification
and Removal
Rule 5-6 Modified Disqualification due to conviction history tied to
relationship to the position for which the application is
made.
Rule 412 – Restoration of Not Included in proposed Delete Clean up item, no longer needed in Personnel Rules.
18.c
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4 | Page
Prepared: 2/10/2020
Current Proposed Action Notes
Names to Eligible Lists Personnel Rules
Rule 413 – Emergency
Appointment
Not Included in proposed
Personnel Rules
Delete Addressed in Rule 2-1 (a) and 2-2 (c) Temporary
Positions/Appointments
Rule 414 – Oath Not Included in proposed
Personnel Rules
Delete Clean up item, no longer needed in Personnel Rules.
Rule 415 – Assignments Rule 2-2 (e) Modified Added CalPERS 960 hour limit
Rule 500 – Probationary
Appointments
Rule 3 Modified Sets a standard 2080 hour (12 month) probationary
period for all classified employees. Language added to
clarify when a new probationary period is required. A
provision was added to require a new probationary
period for an employee that voluntarily separates from
service during his/her probationary period and is
reinstated within 12 months of separation.
Rule 500.1 – Objective of
Probation
Rule 3 (a) No substantive
change
Rule 500.2 – Removal
During Probation
Rule 3 (c ) No substantive
change
Rule 500.3 – Rejection
After Promotion
Rule 3 (d) No substantive
change
Rule 501 – Career
Appointments
Rule 2 Combined Combined with Rule 502 and 503
Rule 502 – Non-Career
Appointments
Rule 2 Combined Combined with Rule 501 and 503
Rule 502.1 – Transition
from Non Career to Career
Appointment
Not Included in proposed
Personnel Rules
Delete Clean up item, no longer needed in Personnel Rules.
Rule 502.2 – Transition
from temporary agency,
private contractor to Career
Appointment
Not Included in proposed
Personnel Rules
Delete Clean up item, no longer needed in Personnel Rules.
Rule 503 – Seasonal
Appointments
Rule 2 Combined Combined with Rule 501 and 502
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5 | Page
Prepared: 2/10/2020
Current Proposed Action Notes
Rule 504 – Provisional
Appointments
Rule 2-2 (c ) Combined Combined with Rule 407. No substantive change
made to the provisions in Rule 504.
Rule 505 – Appointment to
Unclassified Service
Rule 2-2 (f) No substantive
change
Rule 506 – Continuity of
Service
Not Included in proposed
Personnel Rules
Delete Clean up item, no longer needed in Personnel Rules.
Rule 507 – Unauthorized
Absence: Resignation from
Service
6-2 No substantive
change
Consolidated text and removed references to the
allowable reasons for reinstatement, the Fire
Department and appeal hearing before the Civil
Service Board.
Rule 508 – Promotion Rule 4-12 Combined Combined with Rule 312
Rule 509 – Transfer Rule 6-5 Modified Added language to clarify that transfers can be
required by the appointing authority
Rule 510 – Voluntary
Demotion
Rule 6-4 No substantive
change
Rule 511 – Reduction in
Force
Rule 6-3 No substantive
change
Rule 512 – Summary
Suspension
Not Included in proposed
Personnel Rules
N/A Rule deleted previously
Rule 513 - Disciplinary
Actions
Rule 7 Modified Removed language pertaining to physical or mental
disability as grounds for discipline
Rule 513.1 - Causes Rule 7-2 Modified
Rule 513.2 - Charges to be
filed
Rule 7-3 & 7-4 Modified Added language to distinguish between pre-disciplinary
and disciplinary procedures
Rule 513.3 - Reply Rule 7-3 & 7-4 Modified Added language to distinguish between pre-disciplinary
and disciplinary procedures
Rule 513.4 - Hearing Rule 7-5 Modified Reformatted and added language to include timeframe
for submitting hearing request
Rule 513.5 - Decision Rule 7-5 (d) No substantive
change
Rule 514 - Resignation Rule 6-1 Modified Added language to include a two week notice period.
Resignation cannot be revoked without approval of
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6 | Page
Prepared: 2/10/2020
Current Proposed Action Notes
appointing authority
Rule 515 - Reinstatement Rule 6-6 Modified Combined with Rules 401-1 and 511. Added language
to require new probationary period for employee that
voluntarily separates during probationary period and
returns to service within 12 months. No provision
included for retention of an employee on an open
eligibility list for a period beyond 12 months of
separation.
Rule 516 – Political
Activities
Rule 1-3 Combined Combined under a general provision for conflicts of
interest in Rule 1-3
Rule 516.1 – Participation
in Campaigns for Elective
Office
Rule 1-3 Combined Combined under a general provision for conflicts of
interest in Rule 1-3
Rule 516.2 – Solicitation of
Political Funds
Rule 1-3 Combined Combined under a general provision for conflicts of
interest in Rule 1-3
Rule 516.3 – Permitted
Solicitation
Rule 1-3 Combined Combined under a general provision for conflicts of
interest in Rule 1-3
Rule 516.4 – Prohibition of
Entry for Prohibited
Solicitations
Rule 1-3 Combined Combined under a general provision for conflicts of
interest in Rule 1-3
Rule 516.5 – Use of Official
Authority for Political
Purposes
Rule 1-3 Combined Combined under a general provision for conflicts of
interest in Rule 1-3
Rule 516.6 – Political
Activity While in Uniform
Rule 1-3 Combined Combined under a general provision for conflicts of
interest in Rule 1-3
Rule 517 – Incompatible
Employment
Rule 1-3 Combined Combined under a general provision for conflicts of
interest in Rule 1-3
Rule 518 – Residence Not Included in proposed
Personnel Rules
Delete Clean up item, no longer needed in Personnel Rules.
Rule 600 – Cooperation by
Others
Not Included in proposed
Personnel Rules
Delete Clean up item, no longer needed in Personnel Rules.
Rule 601 – Investigation:
Subpoena Power
Not Included in proposed
Personnel Rules
Delete Addressed in Chapter 2.50 of the Municipal Code.
Rule 602 – Payroll Not Included in proposed Deleted Related to former City Charter Section 258
18.c
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7 | Page
Prepared: 2/10/2020
Current Proposed Action Notes
Certification Personnel Rules
Rule 604 – Meaning of
Headings
Not Included in proposed
Personnel Rules
Deleted Clean up item, no longer needed in Personnel Rules.
Rule 605 –Validity and
Separability
Not Included in proposed
Personnel Rules
Deleted Clean up item, no longer needed in Personnel Rules.
Rule 606 – Repeal of
Conflicting Rules
Not Included in proposed
Personnel Rules
Deleted Clean up item, no longer needed in Personnel Rules.
Rule 607 – Amendment Rule 1-5 Combined Combined with 608
Rule 608 – Effective Date Rule 1-5 Combined Combined with 607
NA
Rule 1-1 – Purpose Added Provision added. Language added to clearly state
employment practices within the City and address
conflicts with collective bargaining agreements.
NA Rule 1-2 – Equal
Employment
Provision added. Language added to clearly state
employment practices within the City.
NA Rule 1-4 - Nepotism Added Provision added. Addressed in Section 243 of the
former City Charter. Langue added to more fully
address this issue.
NA Rule 1-6 – Departmental
Rules & Regulations
Added Provision added. Language added to more fully
address establishment of separate Departmental work
rules, policies and procedures.
18.c
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Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By:Mitch Cochran, Information Technology Director
Subject: Authorization to Purchase Data Communication Services from
ATEL/TPX (All Wards)
Recommendation
Adopt Resolution No. 2021-9 of the Mayor and City Council of the City of San
Bernardino, California, authorizing the City Manager or designee to authorize and issue
purchase orders in an amount not to exceed $1,044,450 to ATEL Communications for
the purchase of data communication services from TPX for a period of 60 months .
Background
The City currently utilizes TPX Communications as the provider of communications lines
that link all of the City locations. TPX provides the service using lines from either
Frontier Communications or Spectrum depending on what is available at that location.
They have provided excellent service and are able to be the single point of co ntact
when there is an outage. The City currently uses high speed internet services from
Spectrum at both City Hall and the Police Department.
The City is currently paying approximately $21,000 a month for a connection to each of
12 sites.
The City wants to add flexibility to the network and upgrade to more current technology
while saving on costs. The City would like to add the Verdemont Community Center
which currently does not have a data communication connection. Initial cost estimates
were cost prohibitive at adding that location. As other City facilities change, such as
City Hall, then the network needs to be able to add locations regardless of where they
are located.
The City has three independent networks and it would be beneficial to integrat e them
were possible. The goal would be to use City locations as collection points for the
specialized networks:
City data and phone communications
Traffic Signals
Video Cameras
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The City uses dated technology called Multiprotocol Label Switchin g (MPLS). City staff
is evaluating moving to newer technology called Software Defined Wide Area Networks
(SD-WAN), which will provide better reliability and better security at a lower cost. The
SD-WAN technology is more fault tolerant and allows for bette r integration with cloud
providers and future technologies.
Discussion
The City received proposals from Spectrum Communications and a joint proposal from
TPX and ATEL Communications. ATEL Communications is the current provider for
support on our phone system and they resell TPX services.
Each proposal would provide for moving the City to SD-WAN technology, adding the
Verdemont Community Center, and save between $4,000 and $5,000 a month from the
current costs.
VENDOR MONTHLY
COST
INITIAL
COST
ONE TIME DISCOUNT TOTAL COST
60 MONTHS
ATEL / TPX $ 15,825 $0 $0 $ 949,500
SPECTRUM $ 16,564 $750 $ 33,000 (2 months
free)
$ 961,516
The two proposals are very comparable. City staff recommends the selection of the
TPX solution for the following reasons:
The TPX solution would spread the one-time initial costs of $37,944.50 over the
cost of the contract so there would not be a higher initial cost.
TPX is able to take advantage of either Frontier or Spectrum to provide
connectivity to any location which allows flexibility in the future.
The TPX solution would only take a few months to implement. Spectrum might
take up to a year to pull fiber to all locations.
The TPX solution provides VeloCloud technology which enables better noise
suppression and reliability.
2020-2025 Key Strategic Targets and Goals
The purchase of advanced technology and maintenance agreements align with Key
Target No. 1: Financial Stability. The services and agreements help to support the
creation and management of an asset management plan.
The replacement of MPLS technology allows for a lower cost, more robust infrastructure
which supports the asset management plan.
Fiscal Impact
The project would allow for reduction in expenses in this fiscal year and future years
totaling approximately $300,000 over the five year life of the agreement. The existing
funds are budgeted in the existing FY 2020/21 year in account: 679-250-0060*5157.
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Page 3
City staff is requesting purchasing authorization for:
VENDOR MONTHLY COST 5 YEAR COST AUTHORIZATION WITH 10%
CONTINGENCY
ATEL / TPX $ 15,825 $ 949,500 $ 1,044,050
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-9, authorizing the City Manager or designee to
authorize and issue purchase orders in an amount not to exceed $1,044,450 to ATEL
Communications for the purchase of data communication services from TPX for a
period of 60 months.
Attachments
Attachment 1 Resolution No. 2021-9
Attachment 2 TPX Proposal
Ward: All
Synopsis of Previous Council Actions:
September 4, 2019 Authorization of the Purchase of Communication Services from
TPX for FY2019-2020
June 3, 2020 Authorization of the Purchase of Communication Services from
TPX for FY2020-2021
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RESOLUTION NO. 2021-10
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
AUTHORIZING THE CITY MANAGER OR DESIGNEE TO
AUTHORIZE AND ISSUE PURCHASE ORDERS IN AN
AMOUNT NOT TO EXCEED $1,044,450 TO ATEL
COMMUNICATIONS FOR THE PURCHASE OF DATA
COMMUNICATION SERVICES FROM TPX FOR A
PERIOD OF 60 MONTHS
WHEREAS, the City of San Bernardino contracts with vendors to provide advanced
technology systems and communication services to support City operations at 14 locations; and
WHEREAS, the City Information Technology Department evaluated alternatives
through an RFP that would replace existing MPLS data communication technology amongst City
facilities with new Software Defined Wide Area Network (SD-WAN) technology while lowering
the monthly cost; and
WHEREAS, the City Council provides purchasing authorization for annual or long term
purchases of an amount over $50,000.
.BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. The above recitals are true and correct and are incorporated herein by this
reference.
SECTION 2. The City Manager is hereby authorized to execute documents for the
purchase of data communication services amongst city facilities from TPX for a period of 60
months.
SECTION 3. Effective Date. This Resolution shall become effective immediately and
continue for 60 months.
SECTION 4. The authorization to purchase the annual maintenance agreements, issue
the purchase order, and execute any other documents necessary to initiate the agreements is valid
for sixty (60) days from the passage of this Resolution.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this ___ day of __________ 2020.
John Valdivia, Mayor
City of San Bernardino
19.a
Packet Pg. 565 Attachment: Attachment 1 - Resolution No. 2021-9 (6966 : Authorization to Purchase Data Communication Services from ATEL/TPX (All Wards))
Resolution No. 2021-10
Attest:
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
19.a
Packet Pg. 566 Attachment: Attachment 1 - Resolution No. 2021-9 (6966 : Authorization to Purchase Data Communication Services from ATEL/TPX (All Wards))
Resolution No. 2021-10
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2020-___, adopted at a regular meeting held on the ___ day of _______ 2020 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ___ day of
____________ 2020.
Genoveva Rocha, CMC, City Clerk
19.a
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Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By:Mitch Cochran, Information Technology Director
Subject: Authorization to Purchase Website Hosting and Migration
Services (All Wards)
Recommendation
Adopt Resolution No. 2020-10 of the Mayor and City Council of the City of San
Bernardino, California authorizing the City Manager or designee to authorize and issue
Purchase Orders in an amount not to exceed $87,835 to Intrado for the purchase of a
website content management system and services to host the City’s external website
and intranets for five years.
Background
The City hosts an external public website, www.sbcity.org <http://www.sbcity.org>, and
three internal use websites, called intranets, which are focused on specific City areas:
City Hall, Police Department, and a mobile Police Department for vehicles. The current
websites are hosted on City servers. Th e web content management system allows
users to easily edit the internal and external web sites. The City pays annual
maintenance fees of $10,300 for application support.
The current vendor, Granicus, is withdrawing support for the current web management
system, Civica. Granicus has announced that support will be withdrawn as of January
2022. The vendor is trying to move its customers to its new generation of software.
Granicus estimated that the cost to move to its new product would be over $50,000 pl us
annual fees so the City evaluated an RFP.
Discussion
Staff is requesting authorization to issue purchase orders for the purchase of the
replacement software application, migration services, and hosting services for five
years.
Staff issued and evaluated an RFP for a new web content management system. The
goals were to replace the unsupported software and move the website to be hosted by
the provider. A hosted website is more secure since it is detached from the City
network. Also, website users would be viewing the website in the cloud instead of using
our internet connection to view a locally hosted website. A hosted website allows for
less traffic to use the City’s internet connection, freeing up more capacity for City staff
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use.
The RFP was issued through the City’s Planet Bid bidding system and received fifteen
responses for a five year cost ranging from $70,000 to $279,000. The pricing models
varied with some responses having higher initial costs and some having higher annual
support costs. The City staff evaluated the top four vendors including an open -source
provider.
The City has budgeted $60,000 for the initial cost and spends approximately $7,600
each year in annual maintenance on the current system.
VENDOR EXPECTED INITIAL COST TOTAL FIVE YEAR COST
EvoGov $43,400 $55,400
Intrado $49,850 $79,850
CivicPlus $58,306 $101,285
Park Circle Tech
(Open Source)
$36,400 $68,400
Open Source software is able to be used without purchasing a software license. It is
supported by the community. Even though there is no initial cost, there are fees for
support by third party consultants along with hosting fees. Traditional vendor provided
software was judged to be able to provide more custom functionality for the City. As a
community based software, there is no control on future enhancements for the tool.
Park Circle Tech also does not have any experience in the government space.
City Staff recommends that Intrado be the selected vendor. Intrado was not the lowest
cost responder; however, it has more developed software focused on government
entities and a more extensive user base. Staff compared sample websites from each of
the vendors and the capabilities of the recommended tools. Intrado’s product will be
able to address secure connections to the police vehicles and a better tool for resizing
images. Intrado also has additional modules which can be purchased in the future such
as their messaging system which is similar to a reverse -911 system. Their system is
currently in use with San Bernardino City Unified School district.
VENDOR EXPECTED
INITIAL
COST
EXPECTED
ANNUAL COST
FOR EACH YEAR:
YEARS 2-5
EXPECTED
TOTAL
AMOUNT
NOT TO
EXCEED
(with 10%
contingency)
Intrado $49,850 $7,500 $ 79,850 $ 87,835
2020-2025 Key Strategic Targets and Goals
The purchase of a new website Content Management System supports Key Target No.
2a: Focused, Aligned Leadership and Unified Community - develop and implement a
community engagement plan.
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Fiscal Impact
The Inland Empire Media Group (IEMG) has allocated $60,000 in the FY 2020/21
budget for the project. The annual maintenance cost is currently budgeted as an annual
expense with the projected amount being similar to the current expenditures:
DEPARTMENT BUDGETED
AMOUNT
ACCOUNT
NUMBERS
CATV/IEMG - One Time $60,000.00 107-250-0058*5167
Information Technology - BSG - Ongoing $7,576.67 679 250 0058*5167
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-10 authorizing the City Manager or designee to
authorize and issue Purchase Orders in an amount not to exceed $87,835 to Intrado for
the purchase of a website content management system and services to host the City’s
external website and intranets for five years.
Attachments
Attachment 1 Resolution No. 2021-10
Attachment 2 Web Content Management System RFP
Attachment 3 Intrado Response
Attachment 4 Final Contract
Ward: All
Synopsis of Previous Council Actions: n/a
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RESOLUTION NO.______
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
AUTHORIZING THE PURCHASE OF DATA
COMMUNICATION SERVICES AMONGST CITY
LOCATIONS FROM TPX FOR A PERIOD OF 60 MONTHS
WHEREAS, the City of San Bernardino contracts with vendors to provide advanced
technology systems and communication services to support City operations at 14 locations; and
WHEREAS, the City Information Technology Department evaluated alternatives
through an RFP that would replace existing MPLS data communication technology amongst City
facilities with new Software Defined Wide Area Network (SD-WAN) technology while lowering
the monthly cost; and
WHEREAS, the City Council provides purchasing authorization for annual or long term
purchases of an amount over $50,000.
.BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. The above recitals are true and correct and are incorporated herein by this
reference.
SECTION 2. The City Manager is hereby authorized to execute documents for the
purchase of data communication services amongst city facilities from TPX for a period of 60
months.
SECTION 3. Effective Date. This Resolution shall become effective immediately and
continue for 60 months.
SECTION 4. The authorization to purchase the annual maintenance agreements, issue
the purchase order, and execute any other documents necessary to initiate the agreements is valid
for sixty (60) days from the passage of this Resolution.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this ___ day of __________ 2020.
John Valdivia, Mayor
City of San Bernardino
Attest:
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Resolution No. ___
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
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Resolution No. ___
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2020-___, adopted at a regular meeting held on the ___ day of _______ 2020 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ___ day of
____________ 2020.
Genoveva Rocha, CMC, City Clerk
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Information to Insight
Intrado Proposal for
Web Content Management System
for City Website and Intranets
Prepared for: The City of San Bernardino
Prepared By: Michael Goulet, Vice President of Sales
Intrado Interactive Services Corporation
1027 South Main Street, Suite 503 Joplin, MO 64801
T: 1-888-527-5225 ext. 1638 | F: 1-866-204-6147
E: mgoulet@intrado.com
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INTRADO INTERACTIVE SERVICES CORPORATION CONFIDENTIAL Page 2
Page | 2
PRICING BREAKDOWN
Year 1: Design, Build, and Implementation $49,850.00
Design and Development of SBCity.org With Our 100% Design
Satisfaction Guarantee $34,900.00
Design and Development of Customized Library Subsite Based on Main
Site Wireframes (Hosted Separately to Allow for Unique Top-Level
Navigation)
$3,425.00
Design and Development of Customized Media Subsite Based on Main
Site Wireframes (Hosted Separately to Allow for Unique Top-Level
Navigation)
$3,425.00
Design and Development of Customized Intranet Subsite Based on
Main Site Wireframes (Hosted Separately to Allow for Unique Top-
Level Navigation)
$4,050.00
Design and Development of Customized Police Intranet Subsite Based
on Main Site Wireframes (Hosted Separately to Allow for Unique Top-
Level Navigation)
$4,050.00*
Implementation and Project Management Services as Detailed in Main
Response Included
Year 2: Software-as-a-Service Fee $7,500.00
Data Protection and Unlimited-Bandwidth Website Hosting Services
for SBCity.org, Two Subsites, and One Intranet Subsite Included
Data Protection and Unlimited-Bandwidth Website Hosting Services
for Police Intranet Subsite $708.00*
CMS Software Version Upgrades and Maintenance Included
Unlimited, 24/7/365 Access to Customer Support Included
Unlimited-User CMS Software License Included
Year 3: Software-as-a-Service Fee $7,500.00
Data Protection and Unlimited-Bandwidth Website Hosting Services
for SBCity.org, Two Subsites, and One Intranet Subsite Included
Data Protection and Unlimited-Bandwidth Website Hosting Services
for Police Intranet Subsite $708.00*
CMS Software Version Upgrades and Maintenance Included
Unlimited, 24/7/365 Access to Customer Support Included
Unlimited-User CMS Software License Included
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INTRADO INTERACTIVE SERVICES CORPORATION CONFIDENTIAL Page 3
Page | 3
Year 4: Software-as-a-Service Fee $7,500.00
Data Protection and Unlimited-Bandwidth Website Hosting Services
for SBCity.org, Two Subsites, and One Intranet Subsite Included
Data Protection and Unlimited-Bandwidth Website Hosting Services
for Police Intranet Subsite $708.00*
CMS Software Version Upgrades and Maintenance Included
Unlimited, 24/7/365 Access to Customer Support Included
Unlimited-User CMS Software License Included
Design Refresh Services for SBCity.org at the End of Contract Year #4,
if Desired Included
Year 5: Software-as-a-Service Fee $7,500.00
Data Protection and Unlimited-Bandwidth Website Hosting Services
for SBCity.org, Two Subsites, and One Intranet Subsite Included
Data Protection and Unlimited-Bandwidth Website Hosting Services
for Police Intranet Subsite $708.00*
CMS Software Version Upgrades and Maintenance Included
Unlimited, 24/7/365 Access to Customer Support Included
Unlimited-User CMS Software License Included
*The Police Intranet scope is dependent on the viability of unique configuration capabilities. While
we do not anticipate issues with the City’s envisioned scenario, should the City require a different
solution in order to meet this need, we will issue a credit of $4,050.00 and reduce your recurring
Software-As-A-Service Fee by $708.00 per year.
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Request for Proposal
Web Content Management System
for
City Website and Intranets
City of San Bernardino
Department of Information Technology
August 17, 2020
Responses Due Monday, September 7, 2020 at
3:00pm
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Table of Contents
1. Background
1.1 City of San Bernardino
1.2 Project Proposal
1.3 General Information
1.4 Submission of Proposals
1.5 Contractual Development
1.6 Contract Requirements
1.7 Expenses of Proposal Preparation
1.8 Rights of the City of San Bernardino
2. Project Proposal
2.1 Project Requirements
2.2 Support Requirements
3. Vendor Response
3.1 Cover Letter
3.2 Vendor Information
3.3 Requirements Checklist
3.4 Cost Summary
3.5 Product Information
4. Evaluation
4.1 Evaluation Process
4.2 Evaluation Schedule
Appendix
A. Indemnification, Insurance and Licenses Clauses
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1. Background
1.1 City of San Bernardino
The City is seeking to migrate its current public website www.sbcity.org and possibly two
intranet websites (City Hall and Police Department) to a new Web Content Management
System (CMS) to take the place of the existing Granicus Civica CMS currently used to
manage these websites. The goal is to complete the migrations before July 1, 2021
when Granicus has announced support will be withdrawn.
All websites are currently hosted locally, but the City is interested in having its public
website hosted offsite while continuing to host its intranet websites locally.
City workstations run on a combination of the Windows 7 and Windows 10 operating
systems, and have Microsoft Office 2010 installed. Google Chrome is the standard web
browser.
The City’s webservers run Microsoft Windows Server operating systems and utilize
Microsoft SQL Server databases. The webservers are virtualized and reside in two
separate (City Hall and PD) VMware vSAN environments connected to each other via 10
Gb/s links. The City’s connection to the Internet is at a bandwidth of 1GB Mb/s (up and
down).
1.2 Project Proposal
This project calls for the acquisition of new Website Content Management System
(CMS) software and the migration and integration of the City’s public website and
optionally two intranet websites with the new CMS, including related data and
documents. The expectation is that the designs of these websites will either remain
largely unchanged or utilize existing designs that already exist and are available from the
selected vendor. The City would like for the CMS vendor to host the public website while
the City continues to host the intranet websites locally. As an option, the City would also
like the cost for cloud based hosting of the intranet sites.
1.3 General Information
Vendors responding to this request for proposal are expected to provide a certain
minimum level of detail in their responses. If the information requested is not provided in
its entirety or is not sufficiently detailed, the evaluation team may determine that the
proposal does not meet the minimum requirements.
Questions regarding the contents of this proposal must be entered in Planetbids
under “Questions and Answers” tab before August 21, 2020.
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1.4 Submission of Proposals
Each company responding to this RFP must submit the following in electronic copy:
Attach proposal, including the Cost and Reference worksheet and Feature-Function
checklist.
The proposals must be received prior to:
Monday, September 7th, at 3:00pm
Proposals received after the stated hour will not be considered.
1.5 Contractual Development
The City reserves the right to reject any and all proposals received, to compare the
relative merits of the respective proposals, and to choose a proposal or components
which in the sole opinion of the City will best serve the interest or needs of the City. If a
proposal is accepted and selected, the City intends to negotiate and enter into a
contractual agreement with the vendor firm. The content of the RFP and successful
vendor’s firm proposal will become an integral part of the contract, but either may be
modified by the final negotiated provisions of the contract.
1.6 Contract Requirements
Contractual Time Line: The proposed software and migrations are to be completed
and in operation by July 1, 2021.
Insurance Requirements:
Any contract shall contain indemnity and insurance provisions substantially in the form of
the attached “Insurance Clause” (Appendix). The cost of providing insurance shall be
included in the proposal price, and no additional compensation will be allowed. Any
requested changes in the Insurance Clause should be submitted in writing and is subject
to approval by the City.
1.7 Expenses of Proposal Preparation
Each proposal prepared in response to this RFP shall be prepared at the sole cost and
expense of the proposer and with the express understanding that no claims against the
City for reimbursement will be accepted.
1.8 Rights of the City of San Bernardino
The City reserves the right, at its discretion, to pursue any or all the following actions
related to the RFP:
1. Issue addenda to the request for proposal.
2. Request additional information and/or clarification from the vendors.
3. Negotiate a contract solely on the basis of the original proposal(s).
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4. Negotiate a contract on the basis of additional information supplied by a
vendor.
5. Reject, for any reason, any or all proposals, permit the timely correction of
errors, waive minor deviations and technical errors and/or discrepancies
and/or waive any informalities in a proposal not affected by law, and
accept or reject all or any part of any proposal as may be considered to
best serve the public interest and the needs of the City.
6. Issue subsequent requests for proposal or invitations to bid based on the
refinement of concepts proposed in response to this RFP.
This Request for Proposal (RFP) is not a solicitation and does not obligate the City of
San Bernardino to accept any proposal, negotiate with any vendor, award a contract or
to proceed with the development of any project proposed in response to this RFP. The
awarding of any contract shall be subject to such prior governmental approvals or
determinations as may be required or appropriate.
2. Project Proposal
2.1 Project Requirements
The proposal shall include responses to the Feature and Function Checklist. The
checklist is intended to identify items that are included in the proposal, items that are
available at extra cost, items that will be available in an upcoming release, or items that
are not planned to be made available. Please use the following numbers to identify the
features:
1 – Feature is included in the proposal
2 – Feature is available at extra cost
3 – Feature will be available in an upcoming release
4 – Feature is not planned to be made available
The Feature and Function Checklist is not meant to be comprehensive and the vendor
may add items to the end of it.
The proposed solution should include the following:
Overall Requirements
- Web Content Management System (CMS) software
- Public website migration and CMS implementation services
- Public website hosting services
- Option for CMS migration/implementation for intranet websites
- Samples of available/recommended website designs
- Training for CMS users
- Desktop / Server hardware and software requirements
- Network requirements
- Project timeline
2.2 Support Requirements
1. Customer Service
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a. The vendor must provide telephone support during normal
business hours, Monday through Friday, 7:30am to 5:30pm,
Pacific Time.
b. The vendor must have online e-mail available to respond to
questions and answers regarding CMS and hosting issues.
2. Updates
a. The vendor must have the capability to update the software.
Vendor telephone or direct-access support should be available
during any major application update procedure.
3. Vendor Response
The proposal must be concise and with sufficient detail to allow accurate evaluation and
comparative analysis.
Please respond to each of the following items in the indicated sequence and format.
Attachments containing supporting material in response to specific items may be
submitted. All attachments, brochures and supporting materials should be placed in an
appendix at the back of the proposal and follow the order of the RFP. Attach all
completed forms to the “Documents & Attachments” tab in Planetbids.
3.1 Cover Letter
Proposal must be accompanied by a cover letter, signed by an individual authorized to
bind the proposing entity. Please include the RFP cover page.
3.2 Vendor Information
1. Vendor Contact - Please provide a company representative to contact for
questions. Please include the:
Name, Title, Address, Phone, Fax and E-Mail address
2. The vendor should provide 5 reference installations with comparable
volumes, configurations, and system requirements.
3.3 Requirements Checklist
1. Provide an executive summary of proposal.
2. Proposed System and Services
A. Provide detailed description of how the proposal meets the goals
of the City as listed in Section 1.
B. Include the following items in responding to the proposed system
configuration:
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- Web Content Management System (CMS) software
- Public website migration and CMS implementation services
- Public website hosting services
- Option for CMS migration/implementation for intranet websites
- Samples of available/recommended website designs
- Desktop / Server hardware and software requirements
- Network requirements
C. Fill out the adjoining Feature and Function worksheet.
3. Support Services
Provide itemization of hardware and software support services available
and the associated cost.
4. Training for Administrators and Web Content Management System Users
Identify and recommended training and costs for both administrator and
CMS users. Specify number of users to be trained, length of training, and
mode of training (i.e. video, classroom, remote, etc.).
5. Implementation Plan
Include a project management plan to administer the project that includes
task description, responsible entities, duration and status reporting
procedures.
6. References
Vendor shall submit the names, addresses, telephone numbers and
length of installation of 5 clients that have installed the proposed
applications.
7. Provide cost summary; refer to item 3.4, ‘Cost Summary’ for details.
3.4 Cost Summary
The vendor must state the effective time period for pricing within the proposal.
The proposal pricing must be valid for a minimum of 6 months.
The vendor is required also to identify any items that are offered as options and
not included as part of the bid. As a separate cost list, please estimate any
ongoing operational costs apart from maintenance.
The City reserves the right to buy all or part of the vendor’s offering.
1. Cost Requirements
Please include a detailed cost breakdown of the proposal into the
following categories:
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a. Software
Itemize the application software breakdown. Include software
licensing costs if applicable. Please include software
maintenance costs for each of the first 5 years and if maintenance
is charged during year one.
b. Services
Itemize costs for system implementation, content migration,
website hosting, administrator/user training, and
maintenance/support.
2. Format
Please fill-in the attached Excel spreadsheet. The spreadsheet should
include:
- Product Name
- Brief Description (if not self-explanatory)
- Number of users licensed
- List Price
- Discount
- Extended Price
The necessary summary information must include:
- Software modules
- Price
- Training
- Maintenance
- Total Cost
- Total 5 year Cost
3.5 Product Information
The vendor should attach any supporting materials in the following appendices:
Appendix A Supporting detail for RFP forms
Appendix B Sample contracts (not included as part of response forms)
Appendix C Brochures and other literature
4. Evaluation
4.1 Evaluation Process
The RFP response will be evaluated based upon the detailed information provided.
Additional information may be sought from vendors. Vendors may be asked to present
and explain their RFP response at management and technical levels. The RFP
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responses that appear to be functionally favorable but not necessarily at a lower cost will
be compared to other responses.
1. Evaluation Criteria
- Cost
- Ability to meet requirements as specified
- Capability of vendor’s solution to meet both the current and future
needs of the City of San Bernardino
- Quality and availability of proposed support services
2. Evaluation Team
The evaluation will be performed by a team composed of IT and Web
CMS users.
4.2 Evaluation Schedule
The city is committed to implementing an effective system in a timely manner.
The following schedule is key to accomplishing this goal.
August 17, 2020 Proposal sent to vendors
August 21,2020 Questions due
August 25, 2020 Answers will be posted to Planetbids
September 7, 2020 All proposals received
October, 2020 City Council Review & Award
November, 2020 Start of Implementation
July 1, 2021 System in operation
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Appendix
A. Indemnification and Insurance Clauses
Indemnification
Vendor shall indemnify, defend and hold the City of San Bernardino, its officers, agents
and employees free and harmless from and against any and all claims, liabilities, losses,
actions, suits, proceedings, damages and expenses (including all out-of-pocket litigation
costs and reasonable fees and expenses of counsel) arising out of or in any way relating
to vendor’s performance of this agreement. The vendor’s indemnity shall not extend to
occurrences resulting from the sole negligence or intentional misconduct by the City, its
officials, agents, employees, or volunteers.
Insurance
Vendor shall procure and maintain for the duration of the contract insurance against
claims for injuries to persons or damages to property which may arise from or in
connection with the performance of the work hereunder and the results of that work by
the Contractor, his agents, representatives, employees or subcontractors.
Minimum Scope of Insurance
Coverage shall be at least as broad as:
1. Insurance Services Office Commercial General Liability coverage (occurrence
Form CG 0001).
2. Insurance Services Office Form Number CA 0001 covering Automobile Liability,
code 1 (any auto).
3. Workers’ Compensation insurance as required by the State of California and
Employer’s Liability Insurance.
Minimum Limits of Insurance
Vendor shall maintain limits no less than:
1. General liability:
(Including operations,
products, and completed
operations.)
$5,000,000 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.
2. Automobile Liability: $1,000,000 per accident for bodily injury and
property damage.
3. Course of Construction: Completed value of the project with no
coinsurance penalty provisions.
4. Workers’ Compensation: As required by the State of California.
5. Employer’s Liability: $1,000,000 per accident for bodily injury or
disease.
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Deductibles and Self-Insured Retentions
Any deductibles or self-insured retentions 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 Vendor shall provide a financial guarantee satisfactory to the entity
guaranteeing payment of losses and related investigations, claim administration, and
defense expenses.
Other Insurance Provisions
The general liability and automobile liability policies are to contain, or be endorsed to
contain, the following provisions:
1. The City, its officers, officials, employees, and volunteers are to be covered as
insureds with respect to liability arising out of automobiles owned, leased, hired, or
borrowed by or on behalf of the Vendor; 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 shall be provided in the form of an Additional Insured endorsement
(CG 20 10 11 85 or equivalent) to the Vendor’s insurance policy, or as a separate
owner’s policy.
2. For any claims related to this project, the Vendor’s insurance coverage shall be
primary insurance as respects the City, its officers, officials, employees, and
volunteers. Any insurance or self-insurance maintained by the entity, its officers,
officials, employees, or volunteers shall be excess of the Vendor’s insurance and
shall not contribute with it.
3. Each insurance policy required by this clause shall be endorsed to state that
coverage shall not be canceled by either party, except after thirty (30) days’ prior
written notice by certified mail, return receipt requested, has been given to the City.
4. Coverage shall not extend to any indemnity coverage for the active negligence of the
additional insured in any case where an agreement to indemnify the additional
insured would be invalid under Subdivision (b) of Section 2782 of the Civil Code.
The Workers’ Compensation policy shall be endorsed with a waiver of subrogation in
favor of the entity for all work performed by the Vendor, its employees, agents and
subVendors.
Acceptability of Insurers
Insurance is to be placed with insurers with a current A.M. Best’s rating of no less than
A:VII. Exception may be made for the State Compensation Insurance Fund when not
specifically rated.
Verification of Coverage
Vendor shall furnish the entity with original certificates and endorsements effecting
coverage required by this clause. The endorsements should be on forms provided by
the City or on other than the entity’s forms, provided those endorsements or policies
conform to the requirements. All certificates and endorsements are to be received and
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approved by the entity before work commences. The City reserves the right to require
complete, certified copies of all required insurance policies, including endorsements
affecting the coverage required by these specifications at any time.
Subcontractors
Vendor shall include all subcontractors as insureds under its policies or shall furnish
separate certificates and endorsements for each subcontractor to the entity for review
and approval. All coverages for subcontractors shall be subject to all of the
requirements stated herein.
Assignment
Vendor shall not assign or otherwise transfer its rights or obligations under this
Agreement without the prior written consent of the City of San Bernardino, which
consent shall not be unreasonably withheld. Any attempt to make such an assignment
without the City’s consent shall be void. For purposes of this paragraph, if Vendor is a
corporation an “assignment” shall include an actual change in control of Vendor or a
change of ownership of more than fifty percent of the voting stock of vendor, where such
stock is acquired by a person or group of persons acting in concert, none of whom
already own fifty percent or more of the voting stock, singly or collectively.
Licenses
Vendor represents that it has secured all necessary licenses, consents or approvals to
use the software and hardware components of its system and to sell the system under
its name. Vendor covenants to defend, indemnify and hold City harmless of any loss,
claim or liability in any way related to a claim that City is violating federal, state or local
law, or any contractual provisions, relating to trade name, licenses, franchises, patents
or other means of protecting interests in products or inventions. Vendor shall bear all
costs arising from the use of patented, copyrighted, trade secret or trademarked
materials, equipment, devices or processes used on or incorporated in the hardware and
system software. In such case materials, equipment, devices or processes are held to
constitute an infringement and their use is enjoined, Vendor, at its expense shall: (a)
secure for City the right to continue using said materials, equipment, deices or
processes by suspension of the injunction or by procuring a license or licenses; or (b)
replace such materials, equipment, devices or processes with non-infringing materials,
equipment, devices or processes; or (c) modify them so that they become non-infringing
or remove the enjoined materials, equipment, devices or processes and refund the sum
paid therefor without prejudice to any other rights of City. These covenants shall survive
the termination of this Agreement.
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PROFESSIONAL SERVICES AGREEMENT
BETWEEN THE CITY OF SAN BERNARDINO
AND INTRADO INTERACTIVE SERVICES CORPORATION
This Agreement is made and entered into as of December 16, 2020 by and between the
City of San Bernardino, a charter city and municipal corporation organized and operating under
the laws of the State of California with its principal place of business at Vanir Tower, 290 North
D Street, San Bernardino, CA 92401 (“City”), and Intrado Interactive Services Corporation, a
Corporation with a place of business at 1027 South Main Street, Suite 503, Joplin, Missouri,
64801 (hereinafter referred to as “Consultant”). City and Consultant are hereinafter sometimes
referred to individually as “Party” and collectively as the “Parties.”
RECITALS
A. City is a public agency of the State of California and is in need of professional
services for the following project:
Design, migration and hosting services for the City internet and intranet websites (hereinafter
referred to as “the Project”).
B. Consultant is duly licensed and has the necessary qualifications to provide such
services.
C. The Parties desire by this Agreement to establish the terms for City to retain
Consultant to provide the services described herein.
AGREEMENT
NOW, THEREFORE, IT IS AGREED AS FOLLOWS:
1. Incorporation of Recitals. The recitals above are true and correct and are hereby
incorporated herein by this reference.
2. Services. Consultant shall provide the City with the services described in the
Scope of Services attached hereto as Exhibit “A.”
3. Professional Practices. All professional services to be provided by Consultant
pursuant to this Agreement shall be provided by personnel identified in their proposal.
Consultant warrants that Consultant is familiar with all laws that may affect its performance of
this Agreement and shall advise City of any changes in any laws that may affect Consultant’s
performance of this Agreement. Consultant further represents that no City employee will
provide any services under this Agreement.
4. Compensation.
a. Subject to paragraph 4(b) below, the City shall pay for such services in
accordance with the Schedule of Charges set forth in Exhibit “A”, and as follows:
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(i) Year 1: Design, Build, and Implementation total fees
to be paid immediately on contract execution; and
(ii) Years 2 to 5: Annual Software-as-a-Service Fee to be
invoiced annually in advance.
Notwithstanding the foregoing, the Annual Software-as-a-Service Fee shall only be due
at the beginning of Year 2 if the Design, Build, and Implementation phase is complete.
b. In no event shall the total amount paid for services rendered by Consultant
under this Agreement exceed the sum of eighty-seven thousand eight hundred thirty-five dollars
($87,835.00) for a period of 60 months. This amount is to cover all related costs, and the City
will not pay any additional fees for printing expenses. Consultant may submit invoices to City
for approval. Said invoice shall be based on the total of all Consultant’s services which have
been completed to City’s sole satisfaction. City shall pay Consultant’s invoice within forty-five
(45) days from the date City receives said invoice. The invoice shall describe in detail the
services performed and the associated time for completion. Any additional services approved
and performed pursuant to this Agreement shall be designated as “Additional Services” and shall
identify the number of the authorized change order, where applicable, on all invoices.
5. Additional Work. If changes in the work seem merited by Consultant or the City,
and informal consultations with the other party indicate that a change is warranted, it shall be
processed in the following manner: a letter outlining the changes shall be forwarded to the City
by Consultant with a statement of estimated changes in fee or time schedule. An amendment to
this Agreement shall be prepared by the City and executed by both Parties before performance of
such services, or the City will not be required to pay for the changes in the scope of work. Such
amendment shall not render ineffective or invalidate unaffected portions of this Agreement.
6. Term. This Agreement shall commence on the Effective Date and continue
through the completion of services as set forth in Exhibit “A,” unless the Agreement is
previously terminated as provided for herein (“Term”). The initial term of the agreement will be
for sixty (60) months and will automatically renew annually unless written notice is given at
least thirty (30) days prior to the end of the current term.
7. Maintenance of Records; Audits.
a. Records of Consultant’s services relating to this Agreement shall be
maintained in accordance with generally recognized accounting principles and shall be made
available to City for inspection and/or audit at mutually convenient times for a period of four (4)
years from the Effective Date.
b. Books, documents, papers, accounting records, and other evidence
pertaining to costs incurred shall be maintained by Consultant and made available at all
reasonable times during the contract period and for four (4) years from the date of final payment
under the contract for inspection by City.
8. Time of Performance. Consultant shall perform its services in a prompt and
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timely manner and shall commence performance upon receipt of written notice from the City to
proceed. Consultant shall complete the services required hereunder within Term.
9. Delays in Performance.
a. Neither City nor Consultant shall be considered in default of this
Agreement for delays in performance caused by circumstances beyond the reasonable control of
the non-performing Party. For purposes of this Agreement, such circumstances include but are
not limited to, abnormal weather conditions; floods; earthquakes; fire; epidemics; war; riots and
other civil disturbances; strikes, lockouts, work slowdowns, and other labor disturbances;
sabotage or judicial restraint.
b. Should such circumstances occur, the non-performing Party shall, within a
reasonable time of being prevented from performing, give written notice to the other Party
describing the circumstances preventing continued performance and the efforts being made to
resume performance of this Agreement.
10. Compliance with Law.
a. Consultant shall comply with all applicable laws, ordinances, codes and
regulations of the federal, state and local government, including Cal/OSHA requirements.
b. If required, Consultant shall assist the City, as requested, in obtaining and
maintaining all permits required of Consultant by federal, state and local regulatory agencies.
c. If applicable, Consultant is responsible for all costs of clean up and/ or
removal of hazardous and toxic substances spilled as a result of his or her services or operations
performed under this Agreement.
11. Standard of Care. Consultant’s services will be performed in accordance with
generally accepted professional practices and principles and in a manner consistent with the level
of care and skill ordinarily exercised by members of the profession currently practicing under
similar conditions.
12. Conflicts of Interest. During the term of this Agreement, Consultant shall at all
times maintain a duty of loyalty and a fiduciary duty to the City and shall not accept payment
from or employment with any person or entity which will constitute a conflict of interest with the
City.
13. City Business Certificate. Consultant shall, prior to execution of this Agreement,
obtain and maintain during the term of this Agreement a valid business registration certificate
from the City pursuant to Title 5 of the City’s Municipal Code and any and all other licenses,
permits, qualifications, insurance, and approvals of whatever nature that are legally required of
Consultant to practice his/her profession, skill, or business.
14. Omitted.
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15. Independent Consultant. Consultant is retained as an independent contractor and
is not an employee of City. No employee or agent of Consultant shall become an employee of
City. The work to be performed shall be in accordance with the work described in this
Agreement, subject to such directions and amendments from City as herein provided.
16. Insurance. Consultant shall procure and maintain for the duration of the contract
insurance against claims for injuries to persons or damages to property which may arise from or
in connection with the performance of the work hereunder and the results of that work by the
Contractor, his agents, representatives, employees or subcontractors.
a. Minimum Scope of Insurance
Coverage shall be at least as broad as:
(i) Insurance Services Office Commercial General Liability coverage
(occurrence Form CG 0001).
(ii) Insurance Services Office Form Number CA 0001 covering Automobile
Liability, code 1 (any auto).
(iii) Workers’ Compensation insurance as required by the State of California
and Employer’s Liability Insurance.
b. Minimum Limits of Insurance
Consultant shall maintain limits no less than:
(i) General liability: $5,000,000 per occurrence for bodily injury,
personal injury and property damage.
(ii) Automobile Liability: $1,000,000 per accident for bodily
injury and property damage.
(iii) Workers’ Compensation: As required by the State of California.
(iv) Employer’s Liability: $1,000,000 per accident for bodily
injury or disease.
c. Deductibles and Self-Insured Retentions
Any deductibles or self-insured retentions must be declared to the City.
d. Other Insurance Provisions
The general liability and automobile liability policies are to contain, or be
endorsed to contain, the following provisions:
(i) The City, its officers, officials, employees, and volunteers are to be
covered as insureds with respect to liability arising out of automobiles owned, leased, hired, or
borrowed by or on behalf of the Consultant; and with respect to liability arising out of work or
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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 shall be
provided in the form of an Additional Insured endorsement (CG 20 10 11 85 or equivalent) to the
Consultant’s insurance policy, or as a separate owner’s policy.
(ii) For any claims related to this project, the Consultant’s insurance
coverage shall be primary insurance as respects the City, its officers, officials, employees, and
volunteers. Any insurance or self-insurance maintained by the entity, its officers, officials,
employees, or volunteers shall be excess of the Consultant’s insurance and shall not contribute
with it.
(iii) Each insurance policy required by this clause shall be endorsed to
state that coverage shall not be canceled by either party, except after thirty (30) days’ prior
written notice by certified mail, return receipt requested, has been given to the City.
(iv) Coverage shall not extend to any indemnity coverage for the active
negligence of the additional insured in any case where an agreement to indemnify the additional
insured would be invalid under Subdivision (b) of Section 2782 of the Civil Code.
The Workers’ Compensation policy shall be endorsed with a waiver of
subrogation in favor of the entity for all work performed by the Consultant, its employees,
agents and subconsultants.
e. Acceptability of Insurers
Insurance is to be placed with insurers with a current A.M. Best’s rating of
no less than A:VII. Exception may be made for the State Compensation Insurance Fund when
not specifically rated.
f. Verification of Coverage
Consultant shall furnish the entity with original certificates and
endorsements effecting coverage required by this clause. The endorsements should be on forms
provided by the City or on other than the entity’s forms, provided those endorsements or policies
conform to the requirements. All certificates and endorsements are to be received and approved
by the entity before work commences. The City reserves the right to require complete, certified
copies of all required insurance policies, including endorsements affecting the coverage required
by these specifications at any time.
g. Subcontractors
Consultant shall include all subcontractors as insureds under its policies or
shall furnish separate certificates and endorsements for each subcontractor to the entity for
review and approval. All coverages for subcontractors shall be subject to all of the requirements
stated herein.
17. Indemnity.
a. General Indemnity.
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City shall indemnify, defend and hold Consultant, its Affiliates and their
officers, directors, employees and agents harmless from and against any and all third party
claims of loss, damages, liability, costs, and expenses (including reasonable attorneys’ fees and
expenses) arising out of or resulting from: (a) a breach by City of any term of this Agreement or
an Order; (b) the City Systems and Materials; (c) a claim relating to any defect in any product or
service offered by City, its Affiliates or any of their agents or customers; or (d) all liabilities,
demands, damages, expenses, or losses arising out of or resulting from any usage of the Licensed
Materials that are unrelated to any defect in Licenses Materials for which Consultant is
responsible. Nothing herein shall require the City to indemnify the Consultant for any claim or
any portion of any claim that arises from the Consultant’s reckless, wanton, wrongful, or
otherwise negligent acts of the Consultant.
Consultant shall indemnify, defend and hold City, its Affiliates and their officers,
directors, employees and agents harmless from and against any and all third party claims of loss,
damages, liability, costs, and expenses (including reasonable attorneys’ fees and expenses)
arising out of or resulting from: (a) a breach by Consultant of any term of this Agreement or an
Order; or (b) any defect in Licensed Materials. Nothing herein shall require the Consultant to
indemnify the City for any claim or any portion of any claim that arises from the City’s reckless,
wanton, wrongful, or otherwise negligent acts of the City.
b. Consultant Intellectual Property Indemnity.
Consultant will have the obligation and right at the entire expense of Consultant
to defend any claim, suit or proceeding brought against City its Affiliates or their officers,
directors, employees or agents so far as it is based on a third party claim that the Services
supplied by Consultant infringe a United States copyright or a United States patent issued as of
the effective date of the applicable Order, provided that Consultant will have no indemnity
obligation or other liability hereunder arising from: (1) City’s willful, reckless, wanton,
wrongful, or otherwise negligent acts; (2) breach of the Agreement or an Order or alteration of
the Services as provided by Consultant; (3) the City Systems and Materials or Services that are
based upon the City Systems and Materials, or information, design, specifications, directions,
instruction, software, data, or material not furnished by Consultant; (4) combination of the
Services with the City Systems and Materials or any materials, products or services not provided
by Consultant; or any (5) third party products or services. Notwithstanding the foregoing, in
order to be indemnified to the extent stated, the City must operate the Licensed Materials within
the instructions and technical limits provided or approved by the Consultant. If such a claim is or
is likely to be made, Consultant will, at its own expense and sole discretion, exercise one or the
following remedies: (1) obtain for City the right to continue to use, the Services consistent with
this Agreement; (2) modify the Services so they are non-infringing and in compliance with this
Agreement; (3) terminate the applicable Services without liability for such termination other than
the ongoing indemnity obligation hereunder. The foregoing states the entire obligation of
Consultant and its suppliers, and the exclusive remedy of City, with respect to infringement of
proprietary rights.
c. Indemnification Procedure. The party claiming indemnification shall: (a)
provide prompt written notice to the indemnifying party of any claim in respect of which the
indemnity may apply; (b) relinquish control of the defense of the claim to the indemnifying
party; and (c) provide the indemnifying party with all assistance reasonably requested in defense
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of the claim. The indemnifying party shall be entitled to settle any claim without the written
consent of the indemnified party so long as such settlement only involves the payment of money
by the indemnif ying party and in no way affects any rights of the indemnified party. The
indemnities set forth herein shall not apply to the willfulness on the part of the indemnified party
or negligence of the indemnified party.
18. Limited Warranty and Limitation of Liability. EXCEPT AS EXPRESSLY
PROVIDED HEREIN, PROVIDER MAKES NO EXPRESS OR IMPLIED
REPRESENTATIONS OR WARRANTIES, AND PROVIDER EXPRESSLY DISCLAIMS
ANY IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR
PURPOSE, OR NON-INFRINGEMENT. PROVIDER EXPRESSLY DENIES ANY
REPRESENTATION OR WARRANTY ABOUT THE ACCURACY OR CONDITION OF
DATA OR THAT THE SERVICES OR RELATED SYSTEMS WILL OPERATE
UNINTERRUPTED OR ERROR-FREE.
NO CAUSE OR ACTION WHICH ACCRUED MORE THAN TWO (2) YEARS
PRIOR TO THE FILING OF A SUIT ALLEGING SUCH CAUSE OF ACTION MAY BE
ASSERTED UNDER THIS AGREEMENT BY EITHER PARTY.
EXCEPT FOR THE PARTIES’ PAYMENT OBLIGATIONS, NEITHER PARTY WILL
BE LIABLE TO THE OTHER FOR ANY INDIRECT, EXEMPLARY, SPECIAL, PUNITIVE,
CONSEQUENTIAL, OR INCIDENTAL DAMAGES OR LOSS OF GOODWILL, DATA OR
PROFITS, OR COST OF COVER. THE TOTAL LIABILITY OF EITHER PARTY TO THE
OTHER, FOR ANY REASON, SHALL BE LIMITED TO $1,000,000.00. THE LIMITS ON
LIABILITY IN THIS SECTION SHALL APPLY IN ALL CASES INCLUDING IF THE
APPLICABLE CLAIM ARISES OUT OF BREACH OF EXPRESS OR IMPLIED
WARRANTY, CONTRACT, TORT (INCLUDING NEGLIGENCE), OR STRICT PRODUCT
LIABILITY, AND EVEN IF THE PARTY HAS BEEN ADVISED THAT SUCH DAMAGES
ARE POSSIBLE OR FORESEEABLE.
18. California Labor Code Requirements. Consultant is aware of the requirements of
California Labor Code Sections 1720 et seq. and 1770 et seq., as well as California Code of
Regulations, Title 8, Section 16000, et seq., ("Prevailing Wage Laws"), which require the
payment of prevailing wage rates and the performance of other requirements on certain “public
works” and “maintenance” projects. If the Services are being performed as part of an applicable
“public works” or “maintenance” project, as defined by the Prevailing Wage Laws, Consultant
agrees to fully comply with such Prevailing Wage Laws, if applicable. Consultant shall defend,
indemnify and hold the City, its elected officials, officers, employees and agents free and
harmless from any claims, liabilities, costs, penalties or interest arising out of any failure or
alleged failure to comply with the Prevailing Wage Laws. It shall be mandatory upon the
Consultant and all subconsultants to comply with all California Labor Code provisions, which
include but are not limited to prevailing wages, employment of apprentices, hours of labor and
debarment of contractors and subcontractors.
If the Services are being performed as part of an applicable “public works” or
“maintenance” project, then pursuant to Labor Code Sections 1725.5 and 1771.1, the Consultant
and all subconsultants performing such Services must be registered with the Department of
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Industrial Relations. Consultant shall maintain registration for the duration of the Project and
require the same of any subconsultants, as applicable. This Project may also be subject to
compliance monitoring and enforcement by the Department of Industrial Relations. It shall be
Consultant’s sole responsibility to comply with all applicable registration and labor compliance
requirements.
19. Verification of Employment Eligibility. By executing this Agreement, Consultant
verifies that it fully complies with all requirements and restrictions of state and federal law
respecting the employment of undocumented aliens, including, but not limited to, the
Immigration Reform and Control Act of 1986, as may be amended from time to time, and shall
require all subconsultants and sub-subconsultants to comply with the same.
20. Laws and Venue. This Agreement shall be interpreted in accordance with the
laws of the State of California. If any action is brought to interpret or enforce any term of this
Agreement, the action shall be brought in a state or federal court situated in the County of San
Bernardino, State of California.
21. Termination This Agreement may be terminated as follows: (a) by either party
upon the failure by the other party to perform any material obligation related to such Agreement
that is not cured within thirty (30) days after receipt of written notice and demand for cure from
the affected party; (b) by either party upon the violation by the other party of any applicable state
or federal law, statute, rule or regulation in relation to its performance of the Agreement; or (c)
by Consultant, upon thirty (30) days written notice if undisputed payments are in arrears.
Notwithstanding the foregoing, City may terminate this Agreement by giving six (6)
months’ written notice to Consultant. City shall pay Consultant a pro -rated amount for the
portion of any upcoming and not-yet-paid Annual Software-as-a-Service period that begins
during the six-month notice period. City shall not be liable for any costs other than as specified
herein.
22. Attorneys’ Fees. In the event that litigation is brought by any Party in connection
with this Agreement, the prevailing Party shall be entitled to recover from the opposing Party all
costs and expenses, including reasonable attorneys’ fees, incurred by the prevailing Party in the
exercise of any of its rights or remedies he reunder or the enforcement of any of the terms,
conditions, or provisions hereof. The costs, salary, and expenses of the City Attorney’s Office in
enforcing this Agreement on behalf of the City shall be considered as “attorneys’ fees” for the
purposes of this Agreement.
23. Responsibility for Errors. Consultant shall be responsible for its work and results
under this Agreement. Consultant, when requested, shall furnish clarification and/or explanation
as may be required by the City’s representative, regarding any services rendered under this
Agreement at no additional cost to City. In the event that an error or omission attributable to
Consultant’s professional services occurs, Consultant shall, at no cost to City, provide all other
services necessary to rectify and correct the matter to the sole satisfaction of the City and to
participate in any meeting required with regard to the correction.
24. Prohibited Employment. Consultant shall not employ any current employee of
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City to perform the work under this Agreement while this Agreement is in effect.
25. Costs. Each Party shall bear its own costs and fees incurred in the preparation and
negotiation of this Agreement and in the performance of its obligations hereunder except as
expressly provided herein.
26. Documents. Except as otherwise provided in “Termination or Abandonment,”
above, all original field notes, written reports, Drawings and Specifications and other documents,
produced or developed for the Project shall, upon payment in full for the services described in
this Agreement, be furnished to and become the property of the City.
27. Organization. Consultant shall assign a Project Manager, who shall not be
removed from the Project or reassigned without the prior written consent of the City, which
consent shall not be unreasonably withheld.
28. Limitation of Agreement. This Agreement is limited to and includes only the
work included in the Project described above.
29. Notice. Any notice or instrument required to be given or delivered by this
Agreement may be given or delivered by depositing the same in any United States Post Office,
certified mail, return receipt requested, postage prepaid, addressed to the following addresses and
shall be effective upon receipt thereof:
CITY:
City of San Bernardino
Vanir Tower, 290 North D Street
San Bernardino, CA 92401
Attn: Mitch Cochran
Director of Information Technology
With Copy To:
City of San Bernardino
Vanir Tower, 290 North D Street
San Bernardino, CA 92401
Attn: Sonia Carvalho, City Attorney
CONSULTANT:
Intrado Interactive Services Corporation
1027 South Main Street, Suite 503
Joplin, MO 64801
Attn: Michael Goulet
Vice President Sales
30. Third Party Rights. Nothing in this Agreement shall be construed to give any
rights or benefits to anyone other than the City and the Consultant.
31. Equal Opportunity Employment. Consultant represents that it is an equal
opportunity employer and that it shall not discriminate against any employee or applicant for
employment because of race, religion, color, national origin, ancestry, sex, age or other interests
protected by the State or Federal Constitutions. Such non-discrimination shall include, but not
be limited to, all activities related to initial employment, upgrading, demotion, transfer,
recruitment or recruitment advertising, layoff or termination.
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32. Entire Agreement. This Agreement, including Exhibit “A,” represents the entire
understanding of City and Consultant as to those matters contained herein, and supersedes and
cancels any prior or contemporaneous oral or written understanding, promises or representations
with respect to those matters covered hereunder. Each Party acknowledges that no
representations, inducements, promises, or agreements have been made by any person which are
not incorporated herein, and that any other agreements shall be void. This is an integrated
Agreement.
33. Severability. If any provision of this Agreement is determined by a court of
competent jurisdiction to be invalid, illegal, or unenforceable for any reason, such determination
shall not affect the validity or enforceability of the remaining terms and provisions hereof or of
the offending provision in any other circumstance, and the remaining provisions of this
Agreement shall remain in full force and effect.
34. Assignment. This Agreement and Orders may not be assigned or transferred by a
party thereto without the prior written consent of the other party thereto, which consent shall not
be unreasonably withheld. Notwithstanding the foregoing, Consultant may freely assign this
Agreement and Orders to an Affiliate or to an acquirer of all or part of Provider’s business or
assets, whether by merger or acquisition.
35. Non-Waiver. The delay or failure of either Party at any time to require
performance or compliance by the other Party of any of its obligations or agreements shall in no
way be deemed a waiver of those rights to require such performance or compliance. No waiver
of any provision of this Agreement shall be effective unless in writing and signed by a duly
authorized representative of the Party against whom enforcement of a waiver is sought. The
waiver of any right or remedy with respect to any occurrence or event shall not be deemed a
waiver of any right or remedy with respect to any other occurrence or event, nor shall any waiver
constitute a continuing waiver.
36. Time of Essence. Time is of the essence for each and every provision of this
Agreement.
37. Headings. Paragraphs and subparagraph headings contained in this Agreement
are included solely for convenience and are not intended to modify, explain, or to be a full or
accurate description of the content thereof and shall not in any way affect the meaning or
interpretation of this Agreement.
38. Amendments. Only a writing executed by all of the Parties hereto or their
respective successors and assigns may amend this Agreement.
39. City’s Right to Employ Other Consultants. City reserves its right to employ other
consultants, including engineers, in connection with this Project or other projects.
40. Prohibited Interests. Consultant maintains and warrants that it has neither
employed nor retained any company or person, other than a bona fide employee working solely
for Consultant, to solicit or secure this Agreement. Fu rther, Consultant warrants that it has not
paid nor has it agreed to pay any company or person, other than a bona fide employee working
20.d
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11
solely for Consultant, any fee, commission, percentage, brokerage fee, gift or other consideration
contingent upon or resulting from the award or making of this Agreement. For breach or
violation of this warranty, City shall have the right to rescind this Agreement without liability.
For the term of this Agreement, no official, officer or employee of City, during the term of his or
her service with City, shall have any direct interest in this Agreement, or obtain any present or
anticipated material benefit arising therefrom.
41. Counterparts. This Agreement may be executed in one or more counterparts, each
of which shall be deemed an original. All counterparts shall be construed together and shall
constitute one single Agreement.
42. Authority. The persons executing this Agreement on behalf of the Parties hereto
warrant that they are duly authorized to execute this Agreement on behalf of said Parties and that
by doing so, the Parties hereto are formally bound to the provisions of this Agreement.
[SIGNATURES ON FOLLOWING PAGE]
20.d
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SIGNATURE PAGE FOR PROFESSIONAL SERVICES AGREEMENT
BETWEEN THE CITY OF SAN BERNARDINO
AND INTRADO INTERACTIVE SERVICES CORPORATION
IN WITNESS WHEREOF, the Parties have executed this Agreement as of the date first
written above.
CITY OF SAN BERNARDINO
Approved By:
Robert D. Field
City Manager
Approved as to Form:
Sonia Carvalho
City Attorney
Attested By:
Genoveva Rocha, CMC, City Clerk
CONSULTANT
Signature
Name
Title
20.d
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EXHIBIT A
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20.d
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15
20.d
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Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By:Eric McBride, Acting Chief of Police
Subject: Adamson Police Products Purchase Order (All Wards)
Recommendation
Adopt Resolution No. 2021-11 of the Mayor and City Council of the City of San
Bernardino, California, authorizing the Director of Finance to issue a Purchase Order in
the amount of $75,000, with three single year renewal options, to Adamson Police
Products for the purchase of safety equipment and supplies.
Background
The Police Department provides safety equipment and supplies that meet department
specifications to sworn and civilian employees to ensu re they are properly equipped to
carry out their assigned duties. The department issues equipment such as ballistic
vests, pepper spray, leather gear and accessories (belts, holsters, etc.), as well as gas
masks. Equipment is issued to every new police officer and some civilian employees
that work in the field. Ballistic vests have a limited useful service life and must be
replaced every five years.
Discussion
The City published Request for Quote 21-09 on September 22, 2020, and received bids
from six different companies, attached hereto as Attachment 2. Only two of the six
companies bid on each item listed in the RFQ. Adamson Police Products provided the
lowest overall bid on the products listed. Adamson is a proven vendor that consistently
provides quality equipment at competitive prices. It is anticipated that the department
may have to replace or purchase new ballistic vests for as many as 50 officers over the
coming year. Ballistic vests cost $1,060 each, which will be the department's biggest
portion of equipment costs.
The Police Department is requesting a Purchase Order in an amount not to exceed
$75,000, with three single year renewal options in order to ensure the quality and
consistency of the equipment supplied to personnel in the depart ment.
2020-2025 Strategic Targets and Goals
The request to authorize the City Manager to issue a purchase order to Adamson Police
Products aligns with Key Target No. 1: Financial Stability: Implement, maintain, and
update a fiscal accountability plan.
21
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7011
Page 2
Fiscal Impact
The financial impact to the City is $75,000. There is sufficient funding in the FY 2020/21
Adopted Budget in account numbers 108-210-0082*5111 and 001-210-0086*5111.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-11, authorizing the Director of Finance to issue a
Purchase Order in the amount of $75,000, with three single year renewal options, to
Adamson Police Products for the purchase of safety equipment and sup plies.
Attachments
Attachment No. 1 Resolution No. 2021-11
Attachment No. 2 RFQ 21-09
Ward: All
Synopsis of Previous Council Actions:
None
21
Packet Pg. 644
RESOLUTION NO. 2021-11
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
AUTHORIZING THE DIRECTOR OF FINANCE TO ISSUE
A PURCHASE ORDER IN THE AMOUNT OF $75,000,
WITH THREE SINGLE YEAR RENEWAL OPTIONS, TO
ADAMSON POLICE PRODUCTS FOR THE PURCHASE
OF SAFETY EQUIPMENT AND SUPPLIES
WHEREAS, RFQ F-21-09 was issued for Police Duty Gear, Body Armor, Gas Masks
and Vests; and
WHEREAS, Adamson Police Products was found to be the best option bidder for the
City.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. The above recitals are true and correct and are incorporated herein by this
reference.
SECTION 2. The Director of Finance is hereby authorized to issue a purchase order to
Adamson Police Products in an amount not to exceed $75,000.
SECTION 3. That the City Council finds this Resolution is not subject to the California
Environmental Quality Act (CEQA) in that the activity is covered by the general rule that CEQA
applies only to projects which have the potential for causing a significant effect on the
environment. Where it can be seen with certainty, as in this case, that there is no possibility that
the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
SECTION 4. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 5. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this ___ day of __________ 2021.
John Valdivia, Mayor
City of San Bernardino
21.a
Packet Pg. 645 Attachment: Attachment No. 1 - Resolution No. 2021-11 [Revision 2] (7011 : Adamson Police Products Purchase Order (All Wards))
Resolution No. 2021-11
Attest:
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
21.a
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Resolution No. 2021-11
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-___, adopted at a regular meeting held on the ___ day of _______ 2021 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ___ day of
____________ 2021.
Genoveva Rocha, CMC, City Clerk
21.a
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21.b
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City of San Bernardino
TECHNICAL SPECIFICATIONS
Annual purchase of Police duty gear, body armor, and gas masks
NOTICE : “SPECIAL INSTRUCTIONS TO THE BIDDER”
Services:
Bidder shall complete right hand column indicating brief reasoning for
Exceptions to requirements when not acceptable. State “Acceptable” if
Requirements are agreeable as set forth on left hand column.
Equipment:
Bidder shall complete right hand column indicating specific size and or
Make and model of all components when not exactly as specified. State
“As Specified” if item is exactly as set forth in the left hand column.
FAILURE TO COMPLETE RIGHT HAND COLUMN WILL INVALIDATE BID
CATEGORY I ACCEPTABLE / AS
SPECIFIED
Safariland Black basket weave duty belt
- Sam and Sally Brown
Safariland Black basket weave belt keepers (set of four),2 snap
(stainless), belt loop 2-1/4”
Black basket weave HT holder, Bianchi #7914S
Safariland Black basket weave OC holder, open top, fits
Defense Technology MK4 3oz
Safariland Black basket weave OC holder, closed top, fits
Defense Technology MK3 1.4oz
Safariland Black basket weave handcuff case, top flap,
stainless snap #90-4
Safariland holster- Glock Gen 4- 20/21 #6360-3832-482
Safariland holster- Glock Gen 4- 17/22 #6360-832-482
Safariland holster- Glock Gen 5- 17 #6360-8325-482
Safariland Black basket weave magazine pouch, silver snap -
Glock 20/21 #77-383-4
Safariland Black basket weave magazine holder, double, silver
snap- Glock 17/22 #77-83-4
Peerless handcuffs, chain link, silver- Model 700
Wooden Baton- black- 26”/29”
Black Grommet
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
As Specified
As Specified
As Specified
21.b
Packet Pg. 701 Attachment: Attachment No. 2 - RFQ 21-09 (7011 : Adamson Police Products Purchase Order (All Wards))
Safariland Black basket weave baton ring, single snap, silver,
belt loop 2- ¼”
OC- Defense Technology MK-4 360 X2 3oz
OC- Defense Technology MK-3 360 1.4oz
OC- Inert 3oz
Nylon Ripp Hobble
Yellow rain jackets/pants
Yellow traffic safety vest
CPR mask
Safariland Level IIIA model # BA-3A00S-SM02 w/ 2nd
Bolistic Vest cover
Safariland Level IIIA model # BA-3A00S-SM02F w/ 2nd Vest
cover
Gas Mask- Avon Protection Systems C50
Gas Mask Filter-CTCF50 Canister
Gas Mask Pouch with drop down capabilities
NO BID
NO BID
NO BID
NO BID
As Specified
NO BID
NO BID
As Specified
NO BID
NO BID
As Specified
Point Blank Model# HL6ABDBV0M
2nd carrier Model# HL6N00BV0M
Point Blank Model# HT6ABDBV0M
2nd carrier Model# HL6N00BV0M
21.b
Packet Pg. 702 Attachment: Attachment No. 2 - RFQ 21-09 (7011 : Adamson Police Products Purchase Order (All Wards))
City of San Bernardino RFQ# F-21-09, Police Duty Gear, Body Armor, Gas Masks and Vests Galls, LLC Response
Experience and Qualifications
Galls has many long-standing contracts across the United States with agencies of all sizes.
Galls has three dedicated distribution centers and over 80 branch operations, consisting of
contract service centers and retail storefronts. We have approximately 750 formal contracts
that we service daily from one or more of our 80+ locations.
Galls is the leading distributer of products from over 1600 suppliers. As the public safety
industry leader, we pride ourselves on having the largest inventory in the industry. This
means less backorders, faster service, and faster delivery.
Galls has been in business for more than 53 years servicing the public safety market;
specializing in law, fire, security, corrections, emergency medical services, federal
government, military, postal, and transit uniforms and equipment. Galls employs more than
1200 employees. Galls generates over $535 million in annual sales by servicing over one
million individuals and 68% of all public safety agencies annually. We are proud to serve
America’s public safety professionals.
• Founded in 1967
• Purchased by ARAMARK (1995)
• Acquired Long Beach Uniform (2002)
• Launched first custom website (2004)
• Purchased by CI Capital Investment Group (2011)
• Acquired Quartermaster Uniforms (2012)
• Acquired Roy Tailors of Cincinnati/Columbus, OH (2013)
• Acquired Best Uniforms, Blumenthal Uniforms, and Lone Star Uniforms (2014)
21.b
Packet Pg. 703 Attachment: Attachment No. 2 - RFQ 21-09 (7011 : Adamson Police Products Purchase Order (All Wards))
City of San Bernardino RFQ# F-21-09, Police Duty Gear, Body Armor, Gas Masks and Vests Galls, LLC Response
• Acquired AK Uniforms & Equipment Co., Sterling’s Public Safety Inc., A.M.E.’S
Uniforms (2015)
• Acquired U.S. Calvary, Apparel Sewn Right (ASR), Alamar Uniforms, Rosen’s
Uniforms, Azar’s Uniforms, Neve’s Uniforms, Uniforms Unlimited (2016)
• Acquired Arslan Uniforms, Patriot Outfitters, LLC, Carpenter Uniforms, Carpenter
Uniforms and Promotional Products, Red the Uniform Tailor (2017)
• Purchased by Charlesbank Capital Partners, LLC (2018)
• Acquired KEEPRS, Inc., Miller Uniforms and Emblems, Inc., Cruse Uniforms &
Equipment, Inc., Lark Uniforms, Samzie’s Uniforms (2018)
• Acquired Universal Uniforms and Keystone Uniforms and On Guard Apparel
(2019)
Stocking, Distribution & Fulfillment
Galls has a fully staffed Inventory Management Department (“IM”) that is responsible for
purchasing and managing our inventory. On average Galls holds approximately $80M in
on-hand inventory. The IM department utilizes an integrated inventory management
forecasting system which is fully automated. The system uses complex algorithms to
compute current and future needs on finished goods inventory. Galls’ IM Team reviews
electronic data provided by the system and then adds human logic as well as customer
input. Purchase Orders are then released for finished goods to our vendors. This process
considers constraints such as lead time, process time, cycle time, instability in order
patterns, and historical demand. For many
of our large programs we have negotiated
with vendors to hold safety stock levels
which allow us to react quicker on
replenishment needs.
Galls’ distribution center (DC) is in
Lexington, KY. The DC is approx. 350,000
square
feet, containing 40,000 active pick locations and
38,000 reserve locations. Current capacity is 82% in
active and 84% in reserve. Galls has a fully automated
warehouse management software tool and state of the
art conveyor system for order fulfillment allowing us to
ship an average of 2,700 orders daily or 700k orders
annually. Also note, Galls has 2 additional distribution
centers; one in Cerritos, California with 50,000 square
feet and the other in Olathe, Kansas with 30,000
square feet.
21.b
Packet Pg. 704 Attachment: Attachment No. 2 - RFQ 21-09 (7011 : Adamson Police Products Purchase Order (All Wards))
City of San Bernardino RFQ# F-21-09, Police Duty Gear, Body Armor, Gas Masks and Vests Galls, LLC Response
Product Availability
Galls is the City of San Bernardino’s reliable source for quality, in-stock public safety
equipment and apparel. Like you, we're quick, efficient, and effective. Galls understands
that the demanding needs of your profession drive your purchasing decisions, so we
demand the quality gear you require to do your job. As the public safety industry leader,
we pride ourselves on having the largest inventory in the industry. However, your options
do not end with our inventory; Galls will leverage our experience and knowledge to find
the products you require in the rare event we do not inventory the item or brand.
No one can compare to our full spectrum of in-house customization options for apparel
and gear.
Galls has the largest on-hand inventory in the public safety industry. This means less
backorders, faster service and faster delivery. Galls also has the right inventory to match
the market trends, so you are always ordering the latest and best in the industry.
As a public safety professional, your gear must perform. After all, it may mean the
difference between life and death. That's why the City of San Bernardino can count on
Galls to offer only top-quality products. But we don't do it all alone.
Galls partners with public safety leaders in manufacturing including brands such as ASP,
Bates, BlackHawk, Elbeco, 5.11 Tactical, Flying Cross, Tru-Spec, Under Armour, and
yes we apply our 50 years of knowledge and customer feedback to the Galls brand.
(Remainder of page intentionally left blank)
21.b
Packet Pg. 705 Attachment: Attachment No. 2 - RFQ 21-09 (7011 : Adamson Police Products Purchase Order (All Wards))
City of San Bernardino RFQ# F-21-09, Police Duty Gear, Body Armor, Gas Masks and Vests Galls, LLC Response
Key Personnel
Teresa Beck
Regional Account Executive
beck-theresa@galls.com
562-445-4696
Teresa will be your outside Account Representative – she will be available to consult
regarding orders under the contract and any service needed.
Jason Campbell
Managed Account Representative
campbell-jason@galls.com
562-304-7805
Jason will be your inside Account Representative. He can answer questions regarding the
contract and the products requested and he will help ensure orders under the contract are
processed accurately.
Melissa Castro
Contracts Manager
castro-melissa@galls.com
562-304-7354
Melissa will be your contract administrator and will help with all contract questions and
concerns, including any extensions of the contract.
David House
Senior Director of Sales
house-david@galls.com
562-372-4031
Dave will be your contact should any concerns arise outside of the service you receive from
Teresa, Jason, and Melissa.
(Remainder of page intentionally left blank)
21.b
Packet Pg. 706 Attachment: Attachment No. 2 - RFQ 21-09 (7011 : Adamson Police Products Purchase Order (All Wards))
City of San Bernardino RFQ# F-21-09, Police Duty Gear, Body Armor, Gas Masks and Vests Galls, LLC Response
References
Client Name Riverside County Sheriff
Product Description Uniforms, duty gear, and body armor
Start and End Dates 2010 - present
Project Manager Lt. Will Edwards
Phone (951) 536-1705
Email wjedwards@riversidesheriff.org
Client Name San Bernardino County Sheriff
Product Description Body Armor
Start and End Dates 2015 - present
Project Manager Sgt. Mike New
Phone (909) 361-2426
Email mnew@sbcsd.org
Product Supplied by
Galls
Body armor
Client Name Huntington Beach Police Department
Product Description Uniforms and equipment
Start and End Dates 2015 – present
Project Manager Lt. Bo Svendsbo
Phone (714) 609-3452
Email Gsvendsbo@hbpd.org
Client Name Anaheim Police Department
Product Description Uniforms, duty gear, and body armor
Start and End Dates 2010 – present
Project Manager Lt. LaRochelle
Phone (714) 936-9088
Email Rlarochelle@anaheim.net
Client Name Irvine Police Department
Product Description Uniforms, duty gear, and body armor
Start and End Dates 2012 – present
Project Manager Justin Patterson
Phone (949) 724-7000
Email jpatterson@ci.irvine.ca.us
21.b
Packet Pg. 707 Attachment: Attachment No. 2 - RFQ 21-09 (7011 : Adamson Police Products Purchase Order (All Wards))
PRICE FORM
Provide pricing that is a Firm Fixed Fee
# DESCRIPTION QTY AMOUNT
1 Safariland Black basket weave duty belt
- Sam and Sally Brown 1
2 Safariland Black basket weave belt keepers (set of
four),2 snap (stainless), belt loop 2 -1/4” 1
3 Black basket weave HT holder, Bianchi #7914S 1
4 Safariland Black basket weave OC holder, open top,
fits Defense Technology MK4 3oz 1
5 Safariland Black basket weave OC holder, closed top,
fits Defense Technology MK3 1.4oz 1
6 Safariland Black basket weave handcuff case, top flap,
stainless snap #90-4 1
7 Safariland holster- Glock Gen 4- 20/21 #6360-3832-
482 1
8 Safariland holster- Glock Gen 4- 17/22 #6360-832-482 1
9 Safariland holster- Glock Gen 5- 17 #6360-8325-482 1
10
Safariland Black basket weave magazine pouch, silver
snap- Glock 20/21 #77-383-4 1
11
Safariland Black basket weave magazine holder,
double, silver snap- Glock 17/22 #77-83-4 1
12 Peerless handcuffs, chain link, silver- Model 700 1
13 Wooden Baton- black- 26”/29” 1
14 Black Grommet 1
15
Safariland Black basket weave baton ring, single snap,
silver, belt loop 2- ¼” 1
16
OC- Defense Technology MK-4 360 X2 3oz
1
17 OC- Defense Technology MK-3 360 1.4oz 1
18 OC- Inert 3oz 1
19 Nylon Ripp Hobble 1
20 Yellow rain jackets/pants 1
21 Yellow traffic safety vest 1
22
CPR mask
1
23 Safariland Level IIIA model #BA-3A00S-SM02 w/ 2nd
vest cover 1
24 Safariland Level IIIA model #BA-3A00S-SM02F
w/2nd vest cover 1
25 Gas Mask – Avon Protection Systems C50 1
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
NO BID
$19.65
$5.80
$1.90
NO BID
NO BID
NO BID
NO BID
$10.50
NO BID
NO BID
$4.05
$764.35- VEST
$93.95- 2ND VEST COVER
$764.35- VEST
$93.95- 2ND VEST COVER
NO BID
21.b
Packet Pg. 708 Attachment: Attachment No. 2 - RFQ 21-09 (7011 : Adamson Police Products Purchase Order (All Wards))
26 Gas Mask Filter – CTCF50 Canister 1
27 Gas Mask Pouch with drop down capabilities 1
Total $
If applicable discount of _______% if __________ or more are ordered
(amount)
Are there any other additional or incidental costs, which will be required by your firm in
order to meet the requirements of the Technical Specifications? Yes / No .
(circle one). If you answered “Yes”, please provide detail of said additional costs:
Please indicate any elements of the Technical Specifications that cannot be met by your
firm.
Have you included in your bid all informational items and forms as requested? Yes / No
(circle one). If you answered “No”, please explain:
Terms and conditions as set forth in this RFQ apply to this bid.
This bid has been reviewed and found to be correct and final. The undersigned
is authorized to providing pricing:
Name and Title of Authorized Representative: ________________________________
________________________________
Signature : ____________________________________________________
Company Name: ________________________________________________
Address: ______________________________________________________
Phone/fax and email: _____________________________________________
NO BID
$14.20
David Scheve, CFO
Galls, LLC
1340 Russell Cave Road, Lexington, KY 40505
800-876-4242 / 877-914-2557 / brewer-tiffany@galls.com
N/A
1,772.70
21.b
Packet Pg. 709 Attachment: Attachment No. 2 - RFQ 21-09 (7011 : Adamson Police Products Purchase Order (All Wards))
October 9, 2020
Attn: Vanessa Slouka
City of San Bernardino
290 North D Street
San Bernardino, CA
Re: RFQ# F-21-09, Police Duty Gear, Body Armor, Gas Masks and Vests- Separate Items
Dear Vanessa Slouka:
Please note the following items will be separated on your order/invoice. The individual pricing will total up
to the bid price.
Bid
Line
#
GQ
Item# MFG Model # MFG Name Bid/RFP Item Description Bid
Price
23
BL635 HL6ABDBV0M Point Blank POINT BLANK AXBIIIA
HILITE 1 CARRIER $764.35
23
BP568
MALE
HL6N00BV0M Point Blank HI LITE CONCEALABLE
CARRIER FIT $93.95
24
BL635
HT6ABDBV0M
Point Blank POINT BLANK AXBIIIA
HILITE 1 CARRIER $764.35
24
BP568
FMLE HL6N00BV0M
Point Blank HI LITE CONCEALABLE
CARRIER FIT $93.95
Thank you,
Tiffany Brewer
Sr. Mgr. Contract Compliance
Galls, LLC
21.b
Packet Pg. 710 Attachment: Attachment No. 2 - RFQ 21-09 (7011 : Adamson Police Products Purchase Order (All Wards))
SUBCONTRACTOR’S LIST
As required by California State Law, the General Contractor bidding will
hereinafter state the subcontractor who will be the subcontractor on the job for
each particular trade or subdivision of the work in an amount in excess of one-
half of one percent of the General Contractor’s total bid and will state the firm
name and principal location of the mill, shop, or office of each. If a General
Contractor fails to specify a subcontractor, or if he specifies more than one
subcontractor for the same portion of work to be performed under the contract in
excess of one-half of one percent, he agrees that he is fully qualified to perform
that portion himself and that he shall perform that portion himself.
DIVISION OF
WORK OR
TRADE
NAME OF FIRM OR
CONTRACTOR
LOCATION
CITY
______________________ ________________________
Print Name Signature of Bidder
Company Name: __________________________________________
Address: __________________________________________
REJECTION OF BIDS
The undersigned agrees that the City of San Bernardino reserves the right to reject any
or all bids, and reserves the right to waive informalities in a bid or bids not affected by
law, if to do seems to best serve the public interest.
N/A
David Scheve
Galls, LLC
1340 Russell Cave Road, Lexington, KY 40505
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Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By:Eric McBride, Acting Chief of Police
Subject: Professional Services Agreement for Police Mobile
Application (All Wards)
Recommendation
Adopt Resolution No. 2021-12 of the Mayor and City Council of the City of San
Bernardino, California, authorizing the City Manager to execute a Professional Services
Agreement between the City of San Bernardino and ITsimple and issue a purchase
order in an amount not to exceed $40,000 to develop and provide services for a public
safety mobile device application.
Background
In May of 2020, the San Bernardino Police Department ap plied for grant funding
through the Bureau of Justice Assistance (BJA) Fiscal Year 2020 Coronavirus
Emergency Supplemental Funding Program. The grant application process included
descriptions of proposed projects that would assist the Police Department with
preparation for, prevention of, and the response to COVID -19. One of the projects
proposed in the grant application was the development of a mobile device application
for the Police Department. This project was proposed to create an alternate avenue f or
the delivery of some police services and the distribution of information or public alerts
while minimizing person-to-person contact and preventing transmission of the
Coronavirus from person to person.
The grant proposal was approved, and the total gr ant award was $632,422 for the
completion of all projects listed in the proposal. From the total grant award amount,
$60,000 in funding was designated for the mobile device application project. On June
17, 2020, the Mayor and City Council adopted Resolut ion 2020-135 to accept the BJA
Fiscal Year 2020 Coronavirus Emergency Supplemental Funding Program Grant.
Discussion
The spread of the Coronavirus to the United States in 2020 highlighted the need to find
alternate methods of delivering police services a nd sharing information with the
community in a way that would comply with health department guidelines requiring
social distancing and the avoidance of unnecessary in -person contact. In addition to
the urgency to find innovative ways to deliver police ser vices created by the pandemic,
the Police Department has long sought to improve response times and provide
22
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7020
Page 2
information and services in a manner that makes it easier and faster for the public to
obtain assistance from a police department with limited person nel. The Police
Department has offered both online and telephone police reporting and has sought to
increase engagement with the community through web pages and social media. This
has provided some relief regarding the issues of convenience in accessing police
services or information and reducing response times; however, it is possible to increase
those improvements through the creation of a mobile application for the Police
Department. A mobile application would allow for access to information and some
police reporting services on mobile devices and update the Police Department’s
communication capabilities so that they are more consistent with modern technology
and public communication preferences.
In October 2020, the City initiated a request for proposals for the creation of a mobile
device application for the San Bernardino Police Department. As a result, the City
received 18 proposals from various technology development, marketing, and consulting
companies. Each of the proposals was reviewed, and the top six companies capable of
meeting all or most of the requirements indicated in the request for proposals, at or near
the budgeted cost for the project, were selected for additional interviews. Of those six
companies, five responded to the request for an additional interview.
The below listed table depicts each company that participated in the interview process,
the costs associated with each proposal, and an indication of their ability to completely
meet the bid requirements.
Company Name Year One
Cost
Year Two
Cost
Total Two
Year Cost
Meets All
Requirements
Apex Mobile $7,500 $3,500 $11,000 No
ITsimple $24,880 $9885 $34,765 Yes
Atlas One $28,800 $28,800 $57,600 Yes
Jack Frost Design $49,228.75 $16,500 $65,728 Yes
Red River
Consulting
$77,246.66 $8,464.56 $85,711.22 Yes
After speaking with each company and discussing their proposals, the costs associated
with them, and their ability to meet the requirements of the bid request, the proposals
from Jack Frost Design and Red River Consulting were eliminated from consideration
based on cost. Each of these proposals was above the project budget, and the
proposals did not include benefits that would merit seeking a budget increase for the
project. Apex Mobile submitted a proposal that met most requirements at an attractive
cost, but it did not meet all of the specifications of the request for proposals posted at
the beginning of the bidding process. The missing specification of most concern was the
ability to push emergency notifications to small geographic areas as needed for
individual emergency events. This feature was requested to improve public safety by
more rapidly notifying residents in affected areas of hazards or emergency situations
that would require their immediate attention or action. Although the cost of the Apex
Mobile was attractive, the determination was made that the benefit of its lower cost did
22
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7020
Page 3
not outweigh the absence of this feature.
The two remaining proposals were from Atlas One and ITsimple. Each of these
proposals could meet the specifications established in the request for proposals and
came within the budget for the project. Because both companies could meet all of the
project requirements, the lower cost proposal submitted by ITsimple was selected.
The BJA Fiscal Year 2020 Coronavirus Emergency Supplemental Funding Program
Grant approved the expenditure of up to $60,000 of grant funding for the development
and purchase of a public safety mobile device application. Staff is requesting a
Purchase Order to be issued for an amount not to exceed $40,000 to pay for the start-
up cost, two years of maintenance, and cover unforeseen expenses that may result
from additional features requested during the development process.
2020-2025 Strategic Targets and Goals
The request to spend grant funds for contract services with ITsimple to create a mobile
application for the Police Department aligns with Key Target No. 2a: Focused, Aligned
Leadership and Unified Community - develop and implement a community engagement
plan and Key Target No. 3c: Improved Quality of Life - constantly evaluate public safety
service delivery models to enhance the quality of service.
Fiscal Impact
The fiscal impact to the City is $40,000, which is included in the FY 2020/21 Adopted
Budget in account number 123-210-8784*5167.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-12 authorizing the City Manager to execute a
Professional Services Agreement between the City of San Bernardino and ITsimple and
issue a purchase order in an amount not to exceed $40,000 to develop and provide
services for a public safety mobile device application.
Attachments
Attachment 1 Resolution No. 2021-12
Attachment 2 ITsimple PSA 2021
Attachment 3 PSA Exhibit "A," Scope of Services (RFP)
Ward: All
Synopsis of Previous Council Action: n/a
22
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RESOLUTION NO. 2021-12
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
AUTHORIZING THE CITY MANAGER TO EXECUTE A
PROFESSIONAL SERVICES AGREEMENT BETWEEN
THE CITY OF SAN BERNARDINO AND ITSIMPLE AND
ISSUE A PURCHASE ORDER IN AN AMOUNT NOT TO
EXCEED $40,000 TO DEVELOP AND PROVIDE SERVICES
FOR A PUBLIC SAFETY MOBILE DEVICE
APPLICATION
WHEREAS, the City of San Bernardino has been awarded the Bureau of Justice
Assistance Coronavirus Emergency Supplemental Funding Program Grant in the amount of
$632,422; and,
WHEREAS, the City proposed, and received approval to use a portion of those grant
funds for the development of a mobile device application for the Police Department to allow for
greater access to police services and information; and
WHEREAS, RFQ F-21-11 was issued requesting proposals for the development of a
mobile application for the Police Department and from the 18 vendor responses, ITsimple wa s
selected as the best choice bidder.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. The above recitals are true and correct and are incorporated herein by this
reference.
SECTION 2. The City Manager is hereby authorized to execute professional services
agreement, attached hereto as Exhibit “A,” between ITsimple, LC and the City of San
Bernardino.
SECTION 3. The Director of Finance is hereby authorized to issue a purchase order to
ITsimple, LC, of Alpharetta, Georgia, to develop and service a public safety mobile device
application at a cost not to exceed $40,000.
SECTION 4. That the City Council finds this Resolution is not subject to the California
Environmental Quality Act (CEQA) in that the activity is covered by the general rule that CEQA
applies only to projects which have the potential for causing a significant effect on the
environment. Where it can be seen with certainty, as in this case, that there is no possibility that
the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
22.a
Packet Pg. 746 Attachment: Attachment 1- Resolution No. 2021-12 (7020 : Professional Services Agreement for Police Mobile Application (All Wards))
Resolution No. 2021-12
SECTION 5. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 6. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this 20th day of January, 2021.
John Valdivia, Mayor
City of San Bernardino
Attest:
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
22.a
Packet Pg. 747 Attachment: Attachment 1- Resolution No. 2021-12 (7020 : Professional Services Agreement for Police Mobile Application (All Wards))
Resolution No. 2021-12
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-___, adopted at a regular meeting held on the ___ day of _______, 2021, by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ___ day of
____________ 2021.
Genoveva Rocha, CMC, City Clerk
22.a
Packet Pg. 748 Attachment: Attachment 1- Resolution No. 2021-12 (7020 : Professional Services Agreement for Police Mobile Application (All Wards))
1
PROFESSIONAL SERVICES AGREEMENT
BETWEEN THE CITY OF SAN BERNARDINO
AND ITsimple
This Agreement is made and entered into as of January 20, 2021, by and between the City
of San Bernardino, a charter city and municipal corporation organized and operating under the
laws of the State of California with its principal place of business at Vanir Tower, 290 North D
Street, San Bernardino, CA 92401 (“City”), and ITsimple LC, a Georgia limited liability
company, with its principal place of business at 1250 Morris Rd, Alpharetta, Georgia (hereinafter
referred to as “Consultant”). City and Consultant are hereinafter sometimes referred to
individually as “Party” and collectively as the “Parties.”
RECITALS
A. City is a public agency of the State of California and is in need of professional
services for the following project:
Development of a Police Mobile Application (hereinafter referred to as “the Project”).
B. Consultant is duly licensed and has the necessary qualifications to provide such
services.
C. The Parties desire by this Agreement to establish the terms for City to retain
Consultant to provide the services described herein.
AGREEMENT
NOW, THEREFORE, IT IS AGREED AS FOLLOWS:
1. Incorporation of Recitals. The recitals above are true and correct and are hereby
incorporated herein by this reference.
2. Services. Consultant shall provide the City with the services described in the
Scope of Services attached hereto as Exhibit “A.”
3. Professional Practices. All professional services to be provided by Consultant
pursuant to this Agreement shall be provided by personnel identified in their proposal.
Consultant warrants that Consultant is familiar with all laws that may affect its performance of
this Agreement and shall advise City of any changes in any laws that may affect Consultant’s
performance of this Agreement. Consultant further represents that no City employee will
provide any services under this Agreement.
4. Compensation.
a. Subject to paragraph 4(b) below, the City shall pay for such services in
accordance with the Schedule of Charges set forth in Exhibit “A.”
b. In no event shall the total amount paid for services rendered by Consultant
under this Agreement exceed the sum of $40,000. This amount is to cover all related costs, and
the City will not pay any additional fees for printing expenses. Consultant may submit invoices
22.b
Packet Pg. 749 Attachment: Attachment 2- ITsimple PSA 2021 (7020 : Professional Services Agreement for Police Mobile Application (All Wards))
2
to City for approval. Said invoice shall be based on the total of all Consultant’s services which
have been completed to City’s sole satisfaction. City shall pay Consultant’s invoice within forty-
five (45) days from the date City receives said invoice. The invoice shall describe in detail the
services performed and the associated time for completion. Any additional services approved
and performed pursuant to this Agreement shall be designated as “Additional Services” and shall
identify the number of the authorized change order, where applicable, on all invoices.
5. Additional Work. If changes in the work seem merited by Consultant or the City,
and informal consultations with the other party indicate that a change is warranted, it shall be
processed in the following manner: a letter outlining the changes shall be forwarded to the City
by Consultant with a statement of estimated changes in fee or time schedule. An amendment to
this Agreement shall be prepared by the City and executed by both Parties before performance of
such services, or the City will not be required to pay for the changes in the scope of work. Such
amendment shall not render ineffective or invalidate unaffected portions of this Agreement.
6. Term. This Agreement shall commence on the Effective Date and continue
through the completion of services as set forth in Exhibit “A,” unless the Agreement is
previously terminated as provided for herein (“Term”).
7. Maintenance of Records; Audits.
a. Records of Consultant’s services relating to this Agreement shall be
maintained in accordance with generally recognized accounting principles and shall be made
available to City for inspection and/or audit at mutually convenient times for a period of four (4)
years from the Effective Date.
b. Books, documents, papers, accounting records, and other evidence
pertaining to costs incurred shall be maintained by Consultant and made available at all
reasonable times during the contract period and for four (4) years from the date of final payment
under the contract for inspection by City.
8. Time of Performance. Consultant shall perform its services in a prompt and
timely manner and shall commence performance upon receipt of written notice from the City to
proceed. Consultant shall complete the services required hereunder within Term.
9. Delays in Performance.
a. Neither City nor Consultant shall be considered in default of this
Agreement for delays in performance caused by circumstances beyond the reasonable control of
the non-performing Party. For purposes of this Agreement, such circumstances include but are
not limited to, abnormal weather conditions; floods; earthquakes; fire; epi demics; war; riots and
other civil disturbances; strikes, lockouts, work slowdowns, and other labor disturbances;
sabotage or judicial restraint.
b. Should such circumstances occur, the non-performing Party shall, within a
reasonable time of being prevented from performing, give written notice to the other Party
describing the circumstances preventing continued performance and the efforts being made to
resume performance of this Agreement.
22.b
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3
10. Compliance with Law.
a. Consultant shall comply with all applicable laws, ordinances, codes and
regulations of the federal, state and local government, including Cal/OSHA requirements.
b. If required, Consultant shall assist the City, as requested, in obtaining and
maintaining all permits required of Consultant by federal, state and local regulatory agencies.
c. If applicable, Consultant is responsible for all costs of clean up and/ or
removal of hazardous and toxic substances spilled as a result of his or her services or operations
performed under this Agreement.
11. Standard of Care. Consultant’s services will be performed in accordance with
generally accepted professional practices and principles and in a manner consistent with the level
of care and skill ordinarily exercised by members of the profession currently practicing u nder
similar conditions.
12. Conflicts of Interest. During the term of this Agreement, Consultant shall at all
times maintain a duty of loyalty and a fiduciary duty to the City and shall not accept payment
from or employment with any person or entity which will constitute a conflict of interest with the
City.
13. City Business Certificate. Consultant shall, prior to execution of this Agreement,
obtain and maintain during the term of this Agreement a valid business registration certificate
from the City pursuant to Title 5 of the City’s Municipal Code and any and all other licenses,
permits, qualifications, insurance, and approvals of whatever nature that are legally required of
Consultant to practice his/her profession, skill, or business.
14. Assignment and Subconsultant. Consultant shall not assign, sublet, or transfer
this Agreement or any rights under or interest in this Agreement without the written consent of
the City, which may be withheld for any reason. Any attempt to so assign or so transfer without
such consent shall be void and without legal effect and shall constitute grounds for termination.
Subcontracts, if any, shall contain a provision making them subject to all provisions stipulated in
this Agreement. Nothing contained herein shall prevent Consultant from employing independent
associates and subconsultants as Consultant may deem appropriate to assist in the performance
of services hereunder.
15. Independent Consultant. Consultant is retained as an independent contractor and
is not an employee of City. No employee or agent of Consultant shall become an employee of
City. The work to be performed shall be in accordance with the work described in this
Agreement, subject to such directions and amendments from City as herein provided.
16. Insurance. Consultant shall not commence work for the City until it has provided
evidence satisfactory to the City it has secured all insurance required under this section. In
addition, Consultant shall not allow any subcontractor to commence work on any subcontract
until it has secured all insurance required under this section.
a. Additional Insured
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The City of San Bernardino, its officials, officers, employees, agents, and
volunteers shall be named as additional insureds on Consultant’s and its subconsultants’ policies
of commercial general liability and automobile liability insurance using the endorsements and
forms specified herein or exact equivalents.
b. Commercial General Liability
(i) The Consultant shall take out and maintain, during the
performance of all work under this Agreement, in amounts not less than specified herein,
Commercial General Liability Insurance, in a form and with insurance companies acceptable to
the City.
(ii) Coverage for Commercial General Liability insurance shall be at
least as broad as the following:
Insurance Services Office Commercial General Liability coverage
(Occurrence Form CG 00 01) or exact equivalent.
(iii) Commercial General Liability Insurance must include coverage
for the following:
(1) Bodily Injury and Property Damage
(2) Personal Injury/Advertising Injury
(3) Premises/Operations Liability
(4) Products/Completed Operations Liability
(5) Aggregate Limits that Apply per Project
(6) Explosion, Collapse and Underground (UCX) exclusion
deleted
(7) Contractual Liability with respect to this Contract
(8) Broad Form Property Damage
(9) Independent Consultants Coverage
(iv) The policy shall contain no endorsements or provisions limiting
coverage for (1) contractual liability; (2) cross liability exclusion for clai ms or suits by one
insured against another; (3) products/completed operations liability; or (4) contain any other
exclusion contrary to the Agreement.
(v) The policy shall give City, its elected and appointed officials,
officers, employees, agents, and City-designated volunteers additional insured status using ISO
endorsement forms CG 20 10 10 01 and 20 37 10 01, or endorsements providing the exact same
coverage.
(vi) The general liability program may utilize either deductibles or
provide coverage excess of a self-insured retention, subject to written approval by the City, and
provided that such deductibles shall not apply to the City as an additional insured.
c. Automobile Liability
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(i) At all times during the performance of the work under this
Agreement, the Consultant shall maintain Automobile Liability Insurance for bodily injury and
property damage including coverage for owned, non-owned and hired vehicles, in a form and
with insurance companies acceptable to the City.
(ii) Coverage for automobile liability insurance shall be at least as
broad as Insurance Services Office Form Number CA 00 01 covering automobile liability
(Coverage Symbol 1, any auto).
(iii) The policy shall give City, its elected and appointed officials,
officers, employees, agents and City designated volunteers additional insured status.
(iv) Subject to written approval by the City, the automobile liability
program may utilize deductibles, provided that such deductibles shall not apply to the City as an
additional insured, but not a self-insured retention.
d. Workers’ Compensation/Employer’s Liability
(i) Consultant certifies that he/she is aware of the provisions of
Section 3700 of the California Labor Code which requires every employer to be insured against
liability for workers’ compensation or to undertake self-insurance in accordance with the
provisions of that code, and he/she will comply with such provisions before commencing work
under this Agreement.
(ii) To the extent Consultant has employees at any time during the
term of this Agreement, at all times during the performance of the work under this Agreement,
the Consultant shall maintain full compensation insurance for all persons employed directly by
him/her to carry out the work contemplated under this Agreement, all in accordance with the
“Workers’ Compensation and Insurance Act,” Division IV of the Labor Code of the State of
California and any acts amendatory thereof, and Employer’s Liability Coverage in amounts
indicated herein. Consultant shall require all subconsultants to obtain and maintain, for the
period required by this Agreement, workers’ compensation coverage of the same type and limits
as specified in this section.
e. Professional Liability (Errors and Omissions)
At all times during the performance of the work under this Agreement the Consultant
shall maintain professional liability or Errors and Omissions insurance appropriate to its
profession, in a form and with insurance companies acceptable to the City and in an amount
indicated herein. This insurance shall be endorsed to include contractual liability applicable to
this Agreement and shall be written on a policy form coverage specifically designed to protect
against acts, errors or omissions of the Consultant. “Covered Professional Services” as
designated in the policy must specifically include work performed under this Agreement. The
policy must “pay on behalf of” the insured and must include a provision establishing the insurer's
duty to defend.
f. Minimum Policy Limits Required
(i) The following insurance limits are required for the Agreement:
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Combined Single Limit
Commercial General Liability $1,000,000 per occurrence/ $2,000,000 aggregate
for bodily injury, personal injury, and property
damage
Automobile Liability $1,000,000 per occurrence for bodily injury and
property damage
Employer’s Liability $1,000,000 per occurrence
Professional Liability $1,000,000 per claim and aggregate (errors and
omissions)
(ii) Defense costs shall be payable in addition to the limits.
(iii) Requirements of specific coverage or limits contained in this
section are not intended as a limitation on coverage, limits, or other requirement, or a waiver of
any coverage normally provided by any insurance. Any available coverage shall be provided to
the parties required to be named as Additional Insured pursuant to this Agreement.
g. Evidence Required
Prior to execution of the Agreement, the Consultant shall file with the City
evidence of insurance from an insurer or insurers certifying to the coverage of all insurance
required herein. Such evidence shall include original copies of the ISO CG 00 01 (or insurer’s
equivalent) signed by the insurer’s representative and Certificate of Insurance (Acord Form 25-
S or equivalent), together with required endorsements. All evidence of insurance shall be
signed by a properly authorized officer, agent, or qualified representative of the insurer and
shall certify the names of the insured, any additional insureds, where appropriate, the type and
amount of the insurance, the location and operations to which the insurance applies, and the
expiration date of such insurance.
h. Policy Provisions Required
(i) Consultant shall provide the City at least thirty (30) days prior
written notice of cancellation of any policy required by this Agreement, except that the
Consultant shall provide at least ten (10) days prior written notice of cancellation of any such
policy due to non-payment of the premium. If any of the required coverage is cancelled or
expires during the term of this Agreement, the Consultant shall deliver renewal certificate(s)
including the General Liability Additional Insured Endorsement to the City at least ten (10)
days prior to the effective date of cancellation or expiration.
(ii) The Commercial General Liability Policy and Automobile Policy
shall each contain a provision stating that Consultant’s policy is primary insurance and that any
insurance, self-insurance or other coverage maintained by the City or any named insureds shall
not be called upon to contribute to any loss.
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(iii) The retroactive date (if any) of each policy is to be no later than the
effective date of this Agreement. Consultant shall maintain such coverage continuously for a
period of at least three years after the completion of the work under this Agreement. Consultant
shall purchase a one (1) year extended reporting period A) if the retroactive date is advanced
past the effective date of this Agreement; B) if the policy is cancelled or not renewed; or C) if
the policy is replaced by another claims-made policy with a retroactive date subsequent to the
effective date of this Agreement.
(iv) All required insurance coverages, except for the professional
liability coverage, shall contain or be endorsed to provide waiver of subrogation in favor of the
City, its officials, officers, employees, agents, and volunteers or shall specifically allow
Consultant or others providing insurance evidence in compliance with these specifications to
waive their right of recovery prior to a loss. Consultant hereby waives its own right of recovery
against City, and shall require similar written express waivers and insurance clauses from each
of its subconsultants.
(v) The limits set forth herein shall apply separately to each insured
against whom claims are made or suits are brought, except with respect to the limits of liability.
Further the limits set forth herein shall not be construed to relieve the Consultant from liability
in excess of such coverage, nor shall it limit the Consultant’s indemnification obligations to the
City and shall not preclude the City from taking such other actions available to the Ci ty under
other provisions of the Agreement or law.
i. Qualifying Insurers
(i) All policies required shall be issued by acceptable insurance
companies, as determined by the City, which satisfy the following minimum requirements:
(1) Each such policy shall be from a company or companies
with a current A.M. Best's rating of no less than A:VII and admitted to transact in the
business of insurance in the State of California, or otherwise allowed to place insurance
through surplus line brokers under applicable provisions of the California Insurance Code
or any federal law.
j. Additional Insurance Provisions
(i) The foregoing requirements as to the types and limits of insurance
coverage to be maintained by Consultant, and any approval of said insurance by the City, is not
intended to and shall not in any manner limit or qualify the liabilities and obligations otherwise
assumed by the Consultant pursuant to this Agreement, including, but not limited to, the
provisions concerning indemnification.
(ii) If at any time during the life of the Agreement, any policy of
insurance required under this Agreement does not comply with these specifications 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 Consultant or City
will withhold amounts sufficient to pay premium from Consultant payments. In the alternative,
City may cancel this Agreement.
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(iii) The City may require the Consultant to provide complete copies of
all insurance policies in effect for the duration of the Project.
(iv) Neither the City nor the City Council, nor any member of the City
Council, nor any of the officials, officers, employees, agents or volunteers shall be personally
responsible for any liability arising under or by virtue of this Agreement.
k. Subconsultant Insurance Requirements. Consultant shall not allow any
subcontractors or subconsultants to commence work on any subcontract until they have
provided evidence satisfactory to the City that they have secured all insurance required under
this section. Policies of commercial general liability insurance provided by such subcontractors
or subconsultants shall be endorsed to name the City as an additional insured using ISO form
CG 20 38 04 13 or an endorsement providing the exact same coverage. If requested by
Consultant, City may approve different scopes or minimum limits of insurance for particular
subcontractors or subconsultants.
17. Indemnification.
a. To the fullest extent permitted by law, Consultant shall defend (with
counsel reasonably approved by the City), indemnify and hold the City, its elected and appointed
officials, officers, employees, agents, and authorized volunteers free and harmless from any and
all claims, demands, causes of action, suits, actions, proceedings, costs, expenses, liability,
judgments, awards, decrees, settlements, loss, damage or injury of any kind, in law or equity, to
property or persons, including wrongful death, (collectively, “Claims”) in any manner arising out
of, pertaining to, or incident to any alleged acts, errors or omissions, or willful misconduct of
Consultant, its officials, officers, employees, subcontractors, consultants or agents in connection
with the performance of the Consultant’s services, the Project, or this Agreement, including
without limitation the payment of all consequential damages, expert witness fees and attorneys’
fees and other related costs and expenses. Notwithstanding the foregoing, to the extent
Consultant’s services are subject to Civil Code Section 2782.8, the above indemnity shall be
limited, to the extent required by Civil Code Section 2782.8, to Claims that arise out of, pertain
to, or relate to the negligence, recklessness, or willful misconduct of the Consultant.
Consultant's obligation to indemnify shall not be restricted to insurance proceeds, if any,
received by the City, the City Council, members of the City Counc il, its employees, or
authorized volunteers.
b. Additional Indemnity Obligations. Consultant shall defend, with counsel
of City’s choosing and at Consultant’s own cost, expense and risk, any and all Claims covered by
this section that may be brought or instituted against the City, its elected and appointed officials,
employees, agents, or authorized volunteers. Consultant shall pay and satisfy any judgment,
award or decree that may be rendered against the City, its elected and appointed officials,
employees, agents, or authorized volunteers as part of any such claim, suit, action or other
proceeding. Consultant shall also reimburse City for the cost of any settlement paid by the City,
its elected and appointed officials, employees, agents, or authorized volunteers as part of any
such claim, suit, action or other proceeding. Such reimbursement shall include payment for the
City’s attorney's fees and costs, including expert witness fees. Consultant shall reimburse the
City, its elected and appointed officials, employees, agents, or authorized volunteers, for any and
all legal expenses and costs incurred by each of them in connection therewith or in enforcing the
indemnity herein provided. Consultant’s obligation to indemnify shall not be restricted to
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insurance proceeds, if any, received by the City, its elected and appointed officials, employees,
agents, or authorized volunteers.
18. California Labor Code Requirements. Consultant is aware of the requirements of
California Labor Code Sections 1720 et seq. and 1770 et seq., as well as California Code of
Regulations, Title 8, Section 16000, et seq., ("Prevailing Wage Laws"), which require the
payment of prevailing wage rates and the performance of other requirements on certain “public
works” and “maintenance” projects. If the Services are being performed as part of an applicable
“public works” or “maintenance” project, as defined by the Prevailing Wage Laws, Consultant
agrees to fully comply with such Prevailing Wage Laws, if applicable. Consultant shall defend,
indemnify and hold the City, its elected officials, officers, employees and agents free and
harmless from any claims, liabilities, costs, penalties or interest arising out of any failure or
alleged failure to comply with the Prevailing Wage Laws. It shall be mandatory upon the
Consultant and all subconsultants to comply with all California Labor Code provisions, which
include but are not limited to prevailing wages, employment of apprentices, hours of labor and
debarment of contractors and subcontractors.
If the Services are being performed as part of an applicable “public works” or
“maintenance” project, then pursuant to Labor Code Sections 1725.5 and 1771.1, the Consultant
and all subconsultants performing such Services must be registered with the Department of
Industrial Relations. Consultant shall maintain registration for the duration of the Project and
require the same of any subconsultants, as applicable. This Project may also be subject to
compliance monitoring and enforcement by the Department of Industrial Relations. It shall be
Consultant’s sole responsibility to comply with all applicable registration and labor compliance
requirements.
19. Verification of Employment Eligibility. By executing this Agreement, Consultant
verifies that it fully complies with all requirements and restrictions of state and federal law
respecting the employment of undocumented aliens, including, but not limited to, the
Immigration Reform and Control Act of 1986, as may be amended from time to time, and shall
require all subconsultants and sub-subconsultants to comply with the same.
20. Laws and Venue. This Agreement shall be interpreted in accordance with the
laws of the State of California. If any action is brought to interpret or enforce any term of this
Agreement, the action shall be brought in a state or federal court situated in the County of San
Bernardino, State of California.
21. Termination or Abandonment
a. City has the right to terminate or abandon any portion or all of the work
under this Agreement by giving ten (10) calendar days’ written notice to Consultant. In such
event, City shall be immediately given title and possession to all original field notes, drawings
and specifications, written reports and other documents produced or developed for that portion of
the work completed and/or being abandoned. City shall pay Consultant the reasonable value of
services rendered for any portion of the work completed prior to termination. If said termination
occurs prior to completion of any task for the Project for which a payment request has not been
received, the charge for services performed during such task shall be the reasonable value of
such services, based on an amount mutually agreed to by City and Consultant of the portion of
such task completed but not paid prior to said termination. City shall not be liable for any costs
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other than the charges or portions thereof which are specified herein. Consultant shall not be
entitled to payment for unperformed services, and shall not be entitled to damages or
compensation for termination of work.
b. Consultant may terminate its obligation to provide further services under
this Agreement upon thirty (30) calendar days’ written notice to City only in the event of
substantial failure by City to perform in accordance with the terms of this Agreement through no
fault of Consultant.
22. Attorneys’ Fees. In the event that litigation is brought by any Party in connection
with this Agreement, the prevailing Party shall be entitled to recover from the opposing Party all
costs and expenses, including reasonable attorneys’ fees, incurred by the prevailing Party in the
exercise of any of its rights or remedies hereunder or the enforcement of any of the terms,
conditions, or provisions hereof. The costs, salary, and expenses of the City Attorney’s Office in
enforcing this Agreement on behalf of the City shall be considered as “attorneys’ fees” for the
purposes of this Agreement.
23. Responsibility for Errors. Consultant shall be responsible for its work and results
under this Agreement. Consultant, when requested, shall furnish clarification and/or explanation
as may be required by the City’s representative, regarding any services rendered under this
Agreement at no additional cost to City. In the event that an error or omission attributable to
Consultant’s professional services occurs, Consultant shall, at no cost to City, provide all other
services necessary to rectify and correct the matter to the sole sati sfaction of the City and to
participate in any meeting required with regard to the correction.
24. Prohibited Employment. Consultant shall not employ any current employee of
City to perform the work under this Agreement while this Agreement is in effect.
25. Costs. Each Party shall bear its own costs and fees incurred in the preparation and
negotiation of this Agreement and in the performance of its obligations hereunder except as
expressly provided herein.
26. Documents. Except as otherwise provided in “Termination or Abandonment,”
above, all original field notes, written reports, Drawings and Specifications and other documents,
produced or developed for the Project shall, upon payment in full for the services described in
this Agreement, be furnished to and become the property of the City.
27. Organization. Consultant shall assign Stacy Lavelle as Project Manager. The
Project Manager shall not be removed from the Project or reassigned without the prior written
consent of the City.
28. Limitation of Agreement. This Agreement is limited to and includes only the
work included in the Project described above.
29. Notice. Any notice or instrument required to be given or delivered by this
Agreement may be given or delivered by depositing the same in any United States Post Office,
certified mail, return receipt requested, postage prepaid, addressed to the following addresses and
shall be effective upon receipt thereof:
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CITY:
City of San Bernardino
Vanir Tower, 290 North D Street
San Bernardino, CA 92401
Attn: City Manager
With Copy To:
City of San Bernardino
Vanir Tower, 290 North D Street
San Bernardino, CA 92401
Attn: Sonia Carvalho, City Attorney
CONSULTANT:
ITsimple LC
12150 Morris Road
Alpharetta, GA 30005
Attn: Stacy Lavelle
30. Third Party Rights. Nothing in this Agreement shall be construed to give any
rights or benefits to anyone other than the City and the Consultant.
31. Equal Opportunity Employment. Consultant represents that it is an equal
opportunity employer and that it shall not discriminate against any employee or applicant for
employment because of race, religion, color, national origin, ancestry, sex, age or other interests
protected by the State or Federal Constitutions. Such non-discrimination shall include, but not
be limited to, all activities related to initial employment, upgrading, demotion, transfer,
recruitment or recruitment advertising, layoff or termination.
32. Entire Agreement. This Agreement, including Exhibit “A,” represents the entire
understanding of City and Consultant as to those matters contained herein, and supersedes and
cancels any prior or contemporaneous oral or written understanding, promises or representations
with respect to those matters covered hereunder. Each Party acknowledges that no
representations, inducements, promises, or agreements have been made by any person which are
not incorporated herein, and that any other agreements shall be void. This is an integrated
Agreement.
33. Severability. If any provision of this Agreement is determined by a court of
competent jurisdiction to be invalid, illegal, or unenforceable for any reason, such determination
shall not affect the validity or enforceability of the remaining terms and provisions hereof o r of
the offending provision in any other circumstance, and the remaining provisions of this
Agreement shall remain in full force and effect.
34. Successors and Assigns. This Agreement shall be binding upon and shall inure to
the benefit of the successors in interest, executors, administrators and assigns of each Party to
this Agreement. However, Consultant shall not assign or transfer by operation of law or
otherwise any or all of its rights, burdens, duties or obligations without the prior written cons ent
of City. Any attempted assignment without such consent shall be invalid and void.
35. Non-Waiver. The delay or failure of either Party at any time to require
performance or compliance by the other Party of any of its obligations or agreements shall in no
way be deemed a waiver of those rights to require such performance or compliance. No waiver
of any provision of this Agreement shall be effective unless in writing and signed by a duly
authorized representative of the Party against whom enforcement of a waiver is sought. The
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waiver of any right or remedy with respect to any occurrence or event shall not be deemed a
waiver of any right or remedy with respect to any other occurrence or event, nor shall any waiver
constitute a continuing waiver.
36. Time of Essence. Time is of the essence for each and every provision of this
Agreement.
37. Headings. Paragraphs and subparagraph headings contained in this Agreement
are included solely for convenience and are not intended to modify, explain, or to be a full or
accurate description of the content thereof and shall not in any way affect the meaning or
interpretation of this Agreement.
38. Amendments. Only a writing executed by all of the Parties hereto or their
respective successors and assigns may amend this Agreement.
39. City’s Right to Employ Other Consultants. City reserves its right to employ other
consultants, including engineers, in connection with this Project or other projects.
40. Prohibited Interests. Consultant maintains and warrants that it has neither
employed nor retained any company or person, other than a bona fide employee working solely
for Consultant, to solicit or secure this Agreement. Further, Consultant warrants that it has not
paid nor has it agreed to pay any company or person, other than a bona fide employee working
solely for Consultant, any fee, commission, percentage, brokerage fee, gift or other consideration
contingent upon or resulting from the award or making of this Agreement. For breach or
violation of this warranty, City shall have the right to rescind this Agreement without liability.
For the term of this Agreement, no official, officer or employee of City, during the term of his or
her service with City, shall have any direct interest in this Agreement, or obtain any present or
anticipated material benefit arising therefrom.
41. Counterparts. This Agreement may be executed in one or more counterparts, each
of which shall be deemed an original. All counterparts shall be construed together and shall
constitute one single Agreement.
42. Authority. The persons executing this Agreement on behalf of the Parties hereto
warrant that they are duly authorized to execute this Agreement on behalf of said Parties and that
by doing so, the Parties hereto are formally bound to the provisions of this Agreement.
[SIGNATURES ON FOLLOWING PAGE]
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SIGNATURE PAGE FOR PROFESSIONAL SERVICES AGREEMENT
BETWEEN THE CITY OF SAN BERNARDINO
AND ITSIMPLE LC
IN WITNESS WHEREOF, the Parties have executed this Agreement as of the date first
written above.
CITY OF SAN BERNARDINO
Approved By:
Robert D. Field
City Manager
Approved as to Form:
Sonia Carvalho
City Attorney
Attested By:
Genoveva Rocha, CMC, City Clerk
CONSULTANT
Signature
Name
Title
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EXHIBIT A
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Request for Proposal #F-21-11
Proposal for
San Bernardino, CA Police Department
October 2020
ATTN: Vanessa Slouka
Respondent Information:
ITsimple, LC
12150 Morris Rd.
Alpharetta, GA 30005
O: (678) 404-6677 || Ask@ITsimple.io
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Bid Format and Content
1. Presentation
Bids should not include any unnecessarily elaborate or promotional material.
Information should be presented in the order in which it is requested. Lengthy narrative is discouraged,
and presentations should be brief and concise. Bids shall contain the following:
a. identification of Bidder, including name, address, and telephone;
ITsimple, LC
12150 Morris Rd
Alpharetta, GA 30005
b. proposed working relationship between Bidder and subcontractors, if applicable;
N/A
c. acknowledgement of receipt of all RFQ addenda, if any;
ITsimple, LC acknowledges that we received Addendum #1 dated October 15, 2020
d. name, title, address, and telephone number of contact person during period of bid evaluation;
Stacy Lavelle
Project & Operations Manager
12150 Morris Rd.
Alpharetta, GA 30005
O-678-404-6677 C-904-253-0074
Stacy@ITsimple.io
e. a statement to the effect that the bid shall remain valid for a period of not less than 120 days from the
date of submittal.
ITsimple, LC agrees that this bid shall remain valid for a period of 120 days from the date of submission.
2. Exceptions/Deviations
State any exceptions to or deviations from the requirements of this RFQ, stating “technical” exceptions
on the Technical Specifications form, and “contractual” exceptions on a separate sheet of paper. Where
Bidder wishes to propose alternative approaches to meeting the City’s technical or contractual
requirements, these should be thoroughly explained.
There are no exceptions or deviations from the requirements of the RFQ.
3. Qualifications, Related Experience and References of Bidder
The information requested in this section should describe the qualifications of the firm, key staff and
subcontractors performing projects within the past five years that are similar in size and scope to
demonstrate competence to perform these services. Information shall include:
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a. names of key staff that participated on named projects and their specific responsibilities with respect
to this scope of work
Stacy Lavelle
Stacy will own the project’s management and will work diligently internally and with your staff to fully
meet the requirements and deliverables on time.
Stacy has over 30 years combined experience in project management, training, administration and
customer support for Bank of America and Johnson & Johnson Vision. In addition, Stacy was Executive
Assistant to the Fire Services Chief in Clay County, FL and delivers knowledge and experience working
within a county. Stacy is certified as a Six Sigma Greenbelt.
Reggie Peled
Reggie will own the design and quality assurance aspects of the project.
Reggie has been a software engineer since 2000 (C++) and ever since exercised web development
(HTML, CSS, multiple web and graphics frameworks including Wordpress, Photoshop and Illustrator) as a
hobby and for work. Reggie holds a Masters degree in Web Design and Online Communication from the
University of Florida (Gainesville, FL).
John Cao
John will own the development aspect of the project. Front and backend.
John has been developing applications for the last 10 years. John’s web programming experience with
HTML, CSS, PHP, JavaScript, Angular and mobile frameworks led him to focus on full stack development.
John holds an Associates degree in Web Development and Programming from Gwinnett Technical
College.
Ron Freeman
Ron will own the product’s management and overseas all our project deliverables for full customer
satisfaction.
Ron has over 23 years of experience in IT, working for tech giants as Hewlett Packard, Symantec and
Motorola. Ron held global roles in product management and technical alliances. Ron founded ITsimple
with a vision to “simplify people’s everyday life” and a mission of “connecting communities”. Ron takes
pride in our user-first mindset and literally named the company IT simple as this is what we do for our
customers. Ron holds a Masters degree in Business Administration and multiple technical certifications.
b. a summary of your firm’s demonstrated capability, including length of time that your firm has
provided the services being requested in this Request for Proposal.
Established in 2017, ITsimple, LC is a technology company that specializes in mobile-first app design and
development paired with its proven Content Management Systems (CMS) for real-time updates
uniquely designed to serve local governments.
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ITsimple has proven to deliver its solutions to municipalities with over 100,000 residents and smaller
organizations. We believe in customer service and implement that mindset with everything we do for
our customers and their consumers.
Most requirements (features) in this RFQ are already built, proven and in use by local governments and
their constituents. It simply means that with our experience and already built technology (front and
backend) we can deliver with quality and on a short timeline.
Awards and Recognition
●July 2020 NXTSTAGE worldwide contest Finalist - KMUW Radio, Wichita, KS. NXTSTAGE 2020
finalists offer ready-to-use technologies deemed most promising to add value for local corporate
and community partners looking to innovate. ITsimple was recognized in the Community Health
& Vibrancy category that featured innovations to make communities and populations healthier,
stronger, and more connected.
○Here’s a link to the official announcement:
https://nxtstage.io/2020/07/30/nxtstage-pilot-competition-announces-2020-finalists/
○See the eighth paragraph: “In the second quarter, total NXTSTAGE applicants grew
to 263, spurred by a reopening of the competition’s Community Health &
Vibrancy track on behalf of KMUW public radio. KMUW is seeking innovative
tools to enable news and community engagement to reach the breadth of a
community, including currently under-served people, via innovative personalized
delivery systems. Two finalists, from Berlin, Germany, and Alpharetta, Ga.,
remain in competition for a pilot project with KMUW.”
○References:
■KMUW CEO, Mrs. Debra Fraser, fraser@kmuw.org
■NXTUS (the contest organizer) CEO, Mrs. Mary Beth Jarvis, marybeth@nxtus.io
●October 2020 - ELGL Haverford Award Top 25 . The Engaging Local Government Leaders (ELGL)
Haverford Award celebrates the top companies that work with local government.
○Here’s a link to the official announcement: https://elgl.org/15-itsimple/
○A quote from the announcement notice: “Congratulations on being named to the 2020
ELGL Haverford list, recognizing the top companies and organizations serving local
government. Reading through your nominations was a delight; you're making a
difference for the cities, counties, and districts you work with.”
○Reference: ELGL “Engaging Local Government Leaders” (the contest organizer)
Co-Founder & Executive Director, Kirsten Wyatt, kirsten@elgl.org
c. Provide at least five references that received similar services from your firm. The City of San
Bernardino reserves the right to contact any of the organizations or individuals listed. Information
provided shall include:
• Client name
• Project description
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• Project start and end dates
• Client project manager name, telephone number, and e-mail address
References
●Mr. Gary Leftwitch, Communications Director, City of South Fulton:
○404-430-9450, gary.leftwich@cityofsouthfultonga.gov
●Mrs. Melanie Winfield, former Assistant City Manager (recently transitioned into a role in the
private sector. can be contacted in the number below) , City of South Fulton:
○901-497-9404, melanie.winfield@cityofsouthfultonga.gov
○Project: Subscription to our official native mobile app for local governments,
It’sMyTown with one integrated data feed to Twitter and Facebook from our customer
portal. Available on Android Google Play Store
https://play.google.com/store/apps/details?id=io.ITsimple.ItsMyTown and Apple App
Store https://apps.apple.com/us/app/itsmytown/id1463337549
●Mr. Jim Gilvin, Mayor, City of Alpharetta
○404-271-2716, jgilvin@alpharetta.ga.us
●Mr. Ben Burnett, Councilman, Technology Liaison, City of Alpharetta
○ 770-652-7684, bburnett@alpharetta.ga.us
○Project: An official dedicated native mobile city of Alpharetta app with one integrated
data feed to Twitter and Facebook from our customer portal.
●Mrs. Janet Rodgers, President and CEO, Alpharetta Convention & Visitors Bureau
○404-483-4872, janet@awesomealpharetta.com
●Mrs. April Cochran, Director of Marketing, Alpharetta Convention & Visitors Bureau
○678-297-2811, april@awesomealpharetta.com
○Project: a designated app for mobile, turning city tours into mobile guided tours (walk,
bike, drive) while enabling the staff to update tours and landmarks from our customer
portal in real-time.
○Link to open and install directly on mobile (not using the app stores, developed using an
advanced newer technology): https://itsmy.tours/alpharetta-ga-cvb/home
This section of the bid should establish the ability of Bidder to satisfactorily perform the required work
by reasons of experience in performing work of a similar nature; demonstrated competence in the
services to be provided; strength and stability of the firm; staffing capability; work load; record of
meeting schedules on similar projects; and supportive client reference. Bidder shall:
A. Provide a brief profile of the firm, including the types of services offered; the year founded; form of
the organization (corporation, partnership, sole proprietorship); number, size, and location of offices;
number of employees;
ITsimple, LC is a limited liability company established in 2017. ITsimple employs twelve professionals in
the fields of design and development, project management, customer success and marketers. Seven are
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onsite in our home offices in Alpharetta, GA (balancing with remote work for COVID-19) and five are
remote.
ITsimple provides the following products and services:
●Content Management System (CMS) - Being a modern SaaS (Software as a Service) platform, our
customer portal (SpotlightCMS) is designed, built and tested from the ground up for
non-technical people to operate. Spotlight CMS is a web-based, user-friendly, secure customer
portal that is used by designated staff to create real-time updates to the website, our
“It’sMyTown” native mobile apps for local governments and integrated with our customers
social channels (Facebook/Twitter) as a single point of data entry. There’s absolutely no
technical requirements from an infrastructure or personnel standpoint. We build, maintain,
support and train users to operate the customer portal with confidence and simplicity.
●Mobile Apps - Our user-friendly community mobile apps (available for iOS and Android devices)
empower local governments to provide digital services and share information and updates with
residents and visitors on their mobile devices. Content is published simultaneously across all
digital channels including social media within one administrative web-based secured portal
(SpotlightCMS). Our customers enjoy an enhanced user experience and customer satisfaction
created by the integration of our mobile apps with mobile calendars, camera, location,
messaging, navigation, car services and other mobile applications that are already being used by
the consumers of our apps.
●Hosted mobile-responsive and ADA compliant websites.
B. Describe the firm’s experience in performing work of a similar nature to that solicited in this RFQ;
It’sMyTown - a native mobile app for local governments
An official native mobile city app with one integrated data feed to Twitter and Facebook from our
customer portal/content management system, SpotlightCMS. It’sMyTown doesn’t require user
registration and features real-time notifications and mobilizes public services and information. While
publishing to the app, our customers can post to their social channels with a check of a box. It’sMyTown
is available on the app stores (Apple and Android) or visit https://itsmy.town to download 1
It’sMyTown is used by the cities of South Fulton, GA and Alpharetta, GA serving over 150k in population.
Project CityGuards - Based on customer feedback and requests, ITsimple is about to launch an official
native mobile app for Public Safety. CityGuards is an app that leverages It’sMyTown features and
functionalities like push notifications, jurisdiction setup, location and camera services (crime tips) and
bring it under a dedicated Public Safety app to serve police and fire services. CityGuards is a one-stop
app to feature law enforcement related services and information i.e most wanted, sex offenders, inmate
listings and other services such as digital forms, etc. The app also includes an event's calendar, newsflash
alongside recruiting for jobs and volunteering opportunities with the local Public Safety authority.
1 If your location doesn’t prompt other local governments on the platform, type “South Fulton” or zip code 30336
and see their version (you can use the app’s menu “Switch Town” button to see another customer like
“Alpharetta” by typing in the city name or zip code 30009).
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CityGuards will also feature one integrated data feed to Twitter and Facebook with a check of a box
from our customer portal/content management system, SpotlightCMS.
City Tours - unique website for mobile
A designated app for mobile, turning city tours to mobile guided walk/drive tours while being able to
update tours and landmarks from our customer portal in real-time using SpotlightCMS.
SpotlightCMS - Content Management System
SpotlightCMS customer administrative portal is a user-friendly website used by designated
administrators and users on staff to add/edit/delete content on their website and/or mobile/web apps
simultaneously and in real-time. Here's a quick introductory video (1.5 minute):
https://www.youtube.com/watch?v=48lpZNt_sJ8&t=4s
ITsimple customer portal, and our official website ITsimple.io were also developed in-house.
C. Provide, as minimum, three references from current customers of a similar size as the City as related
experience; reference shall furnish the name, title, email, address, and telephone number of the
person(s) and the client organization who is most knowledgeable about the work performed.
●Mr. Gary Leftwitch, Communications Director, City of South Fulton:
○404-430-9450, gary.leftwich@cityofsouthfultonga.gov
●Mrs. Melanie Winfield, former Assistant City Manager (recently transitioned into a role in the
private sector. Can be contacted in the number below), City of South Fulton:
○901-497-9404, melanie.winfield@cityofsouthfultonga.gov
●Mr. Jim Gilvin, Mayor, City of Alpharetta
○404-271-2716, jgilvin@alpharetta.ga.us
●Mr. Ben Burnett, Councilman, Technology Liaison, City of Alpharetta
○ 770-652-7684, bburnett@alpharetta.ga.us
1. Appendices
Information considered by Bidder to be pertinent to this RFQ and which has not been specifically
solicited in any of the aforementioned sections may be placed in a separate appendix section. Bidders
are cautioned, however, that this does not constitute an invitation to submit large amounts of
extraneous materials; appendices should be relevant and brief.
No appendices. ITsimple, LC can meet the entire scope as outlined in the RFQ.
B. Licensing and Certification Requirements
By submitting a bid, Bidder warrants that any and all licenses and/or certifications required by law,
statute, code, or ordinance in performing under the scope and specifications of this RFQ are currently
held by Bidder, and are valid and in full force and effect. Copies or legitimate proof of such licensure
and/or certification shall be included in Bidder’s response. Bids lacking copies and/or proof of said
licenses and/or certifications may be deemed non-responsive and may be rejected.
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ITsimple is the proprietary developer of its software and related products and technology. We obtain full
ownership and copyrights for our products. ITsimple is legally authorized to license and provide added
value services i.e: training, maintenance, technical support and customer success in relation to its
products and technology.
From Section I, Item J: The City’s Business Ordinance requires that a Business doing business with the
City obtain and maintain a valid City Business Registration Certificate during the terms of the
Agreement. Bidder agrees to obtain such Certificate prior to undertaking any work under this
Agreement.
ITsimple, LC agrees
C. Cost and Price Forms
Bidder shall complete the Cost/Price Form in its entirety including: 1) all items listed and total price; 2)
all additional costs associated with performance of specifications; and 3) Bidder’s identification
information including a binding signature.
Bidder shall state cash discounts offered. Unless discount payment terms are offered, payment terms
shall be “Net 30 Days.” Payment due dates, including discount period, will be computed from date of
City acceptance of the required services or of a correct and complete invoice, whichever is later, to the
date City’s check is mailed. Any discounts taken will be taken on full amount of invoice, unless other
charges are itemized and discount thereon is disallowed.
Freight terms shall be F.O.B. Destination, Full Freight Allowed, unless otherwise specified on price form.
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Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By:Eric McBride, Acting Chief of Police
Subject: San Manuel Memorandum of Agreement (Wards 3, 4, 5)
Recommendation
Adopt Resolution No. 2021-13 of the Mayor and City Council of the City of San
Bernardino, California, authorizing the City Manager to accept the San Manuel Band of
Mission Indians Memorandum of Agreement in the amount of $3,156,784 through 2024
and amend the FY 2020/21 Adopted Budget.
Background
On October 1, 2017, the City of San Bernardino entered into the San Manuel
Community Credit Fund Restricted Grant Agreement, which supported the Police
Department’s efforts to improve police visibility and public safety in the San Manuel
Reservation community. The grant funded police vehicles, equipment, and personnel
dedicated to patrol and investigation functions affecting the defined area. The terms of
the grant expired on December 31, 2020.
The San Manuel Band of Mission Indians proposes extending the services under a new
Memorandum of Agreement effective January 1, 2021 to December 31, 2024.
Discussion
The new agreement will fund four full-time sworn officer positions to provide
supplemental policing services in the City communities surrounding the San Manual
Reservation and properties owned by the Tribe or its affiliates as described in Exhibit A.
The officers are assigned exclusively to the defined servi ce areas to mitigate the impact
of San Manual Casino activity and off -reservation needs in the surrounding communities
and will remain in the assigned areas unless they are required to respond to a high
priority call outside the service area. The agreement will also pay for additional traffic
control services in the affected area and the equipment necessary to provide services.
The new agreement has modified the defined area shown in the attachment under
Exhibit A. The designated areas include areas of the Eastern, Southern, and Northern
Districts.
San Manuel funded positions will not replace or reduce patrol staffing. The annual
breakdown for the funding is reflected in the table below:
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Page 2
Year of
Service
Officer
Salary
Total for 4
Officers
25%
Sergeant
Equipment Total
1st Year $161,000 $644,000 $48,724 $60,000 $752,724
2nd Year $165,000 $660,000 $50,500 $60,000 $770,500
3rd Year $172,000 $688,000 $52,000 $60,000 $800,000
4th Year $180,000 $720,000 $53,560 $60,000 $833,560
Total $3,156,784*
*The total costs are based on top step projections. Grant funds will be billed at the
actual cost of services provided.
2020-2025 Key Strategic Targets and Goals
The request to amend the FY 2020/21 budget and accept the San Manuel Grant
Agreement aligns with Key Target No. 1: Financial Stability: Implement, maintain, and
update a fiscal accountability plan.
Fiscal Impact
The fiscal impact to the City is a budget amendment of $3,156,784 to revenue and
expenditures in the FY 2020/21 Adopted Budget.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-13 authorizing the City Manager to accept the
San Manuel Band of Mission Indians Memorandum of Agreement in the amount of
$3,156,784 through 2024 and amend the FY 2020/21 Adopted Budget.
Attachments
Attachment 1 Resolution No. 2021-13
Attachment 2 Memorandum of Agreement
Wards: 3, 4, 5
Synopsis of Previous Council Actions:
August 7, 2019 Mayor and City Council adopted Resolution 2019 -259, authorizing
the first amendment to the San Manuel Community Credit Fund
Restricted Grant Agreement.
October 1, 2017 Mayor and City Council adopted Resolution 2017 -214, authorizing
the City Manager to accept the San Manuel Community Credit
Fund Restricted Grant Agreement.
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RESOLUTION NO. 2021-13
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
AUTHORIZING THE CITY MANAGER TO ACCEPT THE
SAN MANUEL BAND OF MISSION INDIANS
MEMORANDUM OF AGREEMENT IN THE AMOUNT OF
$3,156,784 THROUGH 2024 AND AMEND THE FY 2020/21
ADOPTED BUDGET
WHEREAS, The current San Manuel Community Credit Fund Restricted Grant expired
on December 31, 2020; and
WHEREAS, The San Manuel Band of Mission Indians (“Tribe”) is proposing to provide
continued funding to pay for four sworn officer positions assigned to a defined area, 25% of a
supervisor’s salary, and purchase necessary equipment through 2024; and,
WHEREAS, Public safety is a critical component to the Mayor and City Council’s
objectives of creating economic development and providing a safe community.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. The above recitals are true and correct and are incorporated herein by this
reference.
SECTION 2. The City Manager is hereby authorized to execute the required Agreement
and supporting documentation between the City of San Bernardino and the San Manuel Band of
Mission Indians for the San Manuel Memorandum of Agreement for the term of January 1, 2021
through December 31, 2024.
SECTION 3. The Director of Finance is hereby authorized to amend the FY 2020/21
Adopted Budget, appropriating $3,156,784 in both revenue and expenditures.
SECTION 4. That the City Council finds this Resolution is not subject to the California
Environmental Quality Act (CEQA) in that the activity is covered by the general rule that CEQA
applies only to projects which have the potential for causing a significant effect on the
environment. Where it can be seen with certainty, as in this case, that there is no possibility that
the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
SECTION 5. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 6. Effective Date. This Resolution shall become effective immediately.
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Resolution No. 2021-13
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this ___ day of __________ 2021.
John Valdivia, Mayor
City of San Bernardino
Attest:
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
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Resolution No. 2021-13
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-___, adopted at a regular meeting held on the ___ day of _______ 2021 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ___ day of
____________ 2021.
Genoveva Rocha, CMC, City Clerk
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Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By:Eric McBride, Acting Chief of Police
Subject: Accept the FY 2020/21 Tobacco Grant (All Wards)
Recommendation
Adopt Resolution No. 2021-14 of the Mayor and City Council of the City of San
Bernardino, California, to authorize the City Manager to accept the FY 2020/21 Tobacco
Grant; authorize the Director of Finance to amend the FY 2020/21 Adopted Budget
appropriating $1,169,028 in both revenue and expenditures; and authorize the Police
Department to increase the approved staffing.
Background
The purpose of the Tobacco Grant Program is to provide local public agenci es with the
funding necessary to reduce illegal sales and marketing of cigarettes and tobacco
products.
In July 2020, Staff submitted a proposal to the Tobacco Grant Program. On December
31, 2020, the department was notified that it was awarded FY 2020/21 Tobacco Grant
Program funding in the amount of $1,169,028.
Discussion
According to the California Department of Public Health, San Bernardino County’s
smoking rate is nearly 25% greater than the state average. The City has 21 middle and
high schools and dozens of charter schools surrounded by 212 tobacco retailers. Arroyo
Valley and San Bernardino High Schools have the highest rates of students caught with
tobacco products on campus. Each school has several hundred incidents and is
surrounded by tobacco retailers, both stores and hookah bars.
The department will use the grant funding to identify problematic tobacco retailers,
ensure legal compliance, and educate the community of the consequence and dangers
of underage tobacco use. The funding will pay for one sworn officer, one criminal
investigation officer, and one community engagement specialist for three years. Grant
funding will also cover some operational costs associated with tobacco enforcement
operations, including equipment and overtime expenses. These additional resources will
be used to augment the VICE unit and support the proposed tobacco enforcement
activities.
24
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7053
Page 2
2020-2025 Key Strategic Targets and Goals
The request to authorize the receipt, obligation, and expenditure of the FY 2020/21
Tobacco Grant aligns with Key Target No. 1: Financial Stability - implement, maintain,
and update a fiscal accountability plan.
Fiscal Impact
The financial impact to the City is $1,169,028 in both revenues and expenditures in the
FY 2020/21 Adopted Budget in GL account number 123-210-8811. There is no fund
match requirement under this grant.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-14 authorizing the City Manager to accept the FY
2020/21 Tobacco Grant; authorizing the Director of Finance to amend the FY 2020/21
Adopted Budget appropriating $1,169,028 in both revenue and expenditures; and
authorizing the Police Department to increase the approved staffing.
Attachments
Attachment 1 Resolution No. 2021-14
Attachment 2 Award Notification
Attachment 3 Budget Detail
Attachment 4 Letter of Intent
Ward: All
Synopsis of Previous Council Actions: None
24
Packet Pg. 795
RESOLUTION NO. 2021-14
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
AUTHORIZING THE CITY MANAGER TO ACCEPT THE
FY2020-21 TOBACCO GRANT, AUTHORIZE THE
DIRECTOR OF FINANCE TO AMEND THE FY2020/21
ADOPTED BUDGET APPROPRIATING $1,169,028 IN
BOTH REVENUE AND EXPENDITURES, AND
AUTHORIZE THE POLICE DEPARTMENT TO
INCREASE THE APPROVED STAFFING
WHEREAS, the City of San Bernardino has been awarded the FY2020/21 Tobacco
Grant in the amount of $1,169,028; and,
WHEREAS, the City will use the grant funding to hire police department staff and pay
for operational costs to ensure legal compliance to tobacco laws and prevent underage tobacco
use.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. The above recitals are true and correct and are incorporated herein by this
reference.
SECTION 2. The City Manager is hereby authorized to execute the grant agreement
between the City of San Bernardino and the State of California Department of Justice and accept
the FY2020-21 Tobacco Grant Program funding in the amount of $1,169,028.
SECTION 3. The Director of Finance is hereby authorized to amend the FY2020/21
Adopted Budget increasing revenue and expenditures by $1,169,028 effective January 1, 2021.
SECTION 4. The Police Department is hereby authorized to increase staffing by one (1)
Police Officer, one (1) Criminal Investigations Officer, and one (1) Community Engagement
Specialist effective January 1, 2021.
SECTION 5. That the City Council finds this Resolution is not subject to the California
Environmental Quality Act (CEQA) in that the activity is covered by the general rule that CEQA
applies only to projects which have the potential for causing a significant effect on the
environment. Where it can be seen with certainty, as in this case, that there is no possibility that
the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
SECTION 6. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
24.a
Packet Pg. 796 Attachment: Attachment 1-Resolution No. 2021-14 (7053 : Accept the FY 2020/21 Tobacco Grant (All Wards))
Resolution No. 2021-14
SECTION 7. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this 20th day of January 2021.
John Valdivia, Mayor
City of San Bernardino
Attest:
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
24.a
Packet Pg. 797 Attachment: Attachment 1-Resolution No. 2021-14 (7053 : Accept the FY 2020/21 Tobacco Grant (All Wards))
Resolution No. 2021-14
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-14, adopted at a regular meeting held on the 20th day of January 2021 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this 21st day of January 2021.
Genoveva Rocha, CMC, City Clerk
24.a
Packet Pg. 798 Attachment: Attachment 1-Resolution No. 2021-14 (7053 : Accept the FY 2020/21 Tobacco Grant (All Wards))
XAVIER BECERRA State of California
Attorney General DEPARTMENT OF JUSTICE
DIVISION OF OPERATIONS
TOBACCO GRANT PROGRAM
P.O. BOX 160187
SACRAMENTO, CA 95816-0187
Telephone: (916) 210-6422
E-Mail Address: TobaccoGrants@doj.ca.gov
December 31, 2020
Adam Affrunti,
Captain
San Bernardino Police Dept.
710 N D Street
San Bernardino, CA 92408
Re: Tobacco Grant Award Notification FY 20/21
Dear Adam Affrunti:
Congratulations! On behalf of the California Department of Justice, I am excited to
inform you that your agency’s grant application for funds authorized under the California
Healthcare, Research and Prevention Tobacco Tax Act of 2016 has been approved for
Funding in the amount of $1,169,028¹.
The California Department of Justice was excited to receive applications totaling over
$82 million to support local law enforcement agencies in educating minors about the harms of
tobacco products, enforcing state and local tobacco laws, and conducting retailer enforcement.
Consequently, some awards were approved with modifications.
In order to accept the award, your agency must, within 15 calendar days of the date of
this letter, respond with a signed Letter of Intent (template attached) affirming either 1) your
agency will seek a resolution to accept the award, if your agency has a governing body; or 2) no
governing body exists and no resolution is required. The letter can be sent via email to
TobaccoGrants@doj.ca.gov with subject line “FY 20-21_Letter of Intent_[Agency Name]”
and/or hard copy to:
CA Department of Justice
Division of Operations
Tobacco Grant Program
P.O. Box 160187
Sacramento, CA 95816-0187
If the Letter of Intent is only being sent via hard copy, it must be postmarked within 15
days of the date of this letter. Upon receipt of the Letter of Intent, the Local Assistance Unit
¹Award amounts are subject to change due to appeals or declinations of awards.
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Packet Pg. 799 Attachment: Attachment 2-Award Notification (7053 : Accept the FY 2020/21 Tobacco Grant (All Wards))
December 31, 2020
Page 2
within the California Department of Justice will provide documents as part of your grant
agreement (Memorandum of Understanding, Handbook, etc.).
Also provided with the electronic version of this letter is the approved Budget Detail
which will reflect any necessary modifications. If you wish to realign the approved funds, please
reference the attached instruction sheet and return your revised Budget Detail with your letter of
intent.
If you have any questions about this process, please do not hesitate to contact me at
(916) 210-7006 or at TobaccoGrants@doj.ca.gov.
Sincerely,
STACY HEINSEN
Manager, Tobacco Grant Program
For XAVIER BECERRA
Attorney General
24.b
Packet Pg. 800 Attachment: Attachment 2-Award Notification (7053 : Accept the FY 2020/21 Tobacco Grant (All Wards))
TOBACCO LAW ENFORCEMENT GRANT BUDGET DETAIL
San Bernadino Police Department
A. Personal Services
Salaries
Classification/Positions Computation FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
56,922$ 117,829$ 121,952$ 63,110$
25,782$ 52,595$ 53,647$ 27,360$
25,650$ 52,326$ 53,373$ 27,220$
-$ -$ -$ -$
SUBTOTAL 108,354$ 222,750$ 228,972$ 117,690$
Overtime
Classification/Positions Computation FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
28,000$ 59,000$ 61,000$ 31,500$
SUBTOTAL 28,000$ 59,000$ 61,000$ 31,500$
Benefits
Classification/Positions Computation FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
21,853$ 51,291$ 53,086$ 27,472$
9,422$ 19,220$ 19,605$ 9,999$
9,401$ 19,177$ 19,561$ 10,175$
SUBTOTAL 40,676$ 89,688$ 92,252$ 47,646$
TOTAL PERSONAL SERVICES 177,030$ 371,438$ 382,224$ 196,836$
B.Operating Expenses and Equipment
Description Computation FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
SUBTOTAL -$ -$ -$ -$
Other Expenses
Description Computation FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
250$ 500$ 500$ 250$
Costs Per Fiscal Year (July 1 - June 30)
Police Officer
Community Engagement Specialist
Police Officer 1 officer X$113,844/yr
Community Engagement Specialist 1 specialist X$51,564/yr
Criminal Investigations Officer 1 CIO X$51,300/yr
Project costs 60 + packs of cigarettes, vape, hookah
Criminal Investigations Officer
Police Officer 500 hours X $112/hr
Equipment (Tangible items with a per-unit cost of $5,000 or more)
Page 1 of 3
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Packet Pg. 801 Attachment: Attachment 3-Budget Detail (7053 : Accept the FY 2020/21 Tobacco Grant (All Wards))
TOBACCO LAW ENFORCEMENT GRANT BUDGET DETAIL
San Bernadino Police Department
SUBTOTAL 250$ 500$ 500$ 250$
Description and Destination Computation FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
-$ -$ -$ -$
-$ -$ -$ -$
-$ -$ -$ -$
-$ -$ -$ -$
SUBTOTAL -$ -$ -$ -$
TOTAL OPERATING EXPENSES AND EQUIPMENT 250$ 500$ 500$ 250$
*For approved tobacco related training only. Travel cannot exceed current state rates.
C.Administrative Costs*
Description Computation FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
8,000$ 12,000$ 12,000$ 8,000$
*Administrative costs may not exceed 5% of the total budget.TOTAL 8,000$ 12,000$ 12,000$ 8,000$
Travel Expenses/Registration Fees*
Office space, computers, finance, supervision 3 work stations X $2,500, IT, Finance maintenance
Page 2 of 3
24.c
Packet Pg. 802 Attachment: Attachment 3-Budget Detail (7053 : Accept the FY 2020/21 Tobacco Grant (All Wards))
TOBACCO LAW ENFORCEMENT GRANT BUDGET DETAIL
San Bernadino Police Department
SUMMARY
Budget Category FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
177,030$ 371,438$ 382,224$ 196,836$
250$ 500$ 500$ 250$
8,000$ 12,000$ 12,000$ 8,000$
185,280$ 383,938$ 394,724$ 205,086$
Total Request
1,127,528$
1,500$
40,000$
1,169,028$ TOTAL PROJECT COSTS
B. Operating Expenses and Equipment
C. Administrative Costs
A. Personal Services
Page 3 of 3
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Packet Pg. 803 Attachment: Attachment 3-Budget Detail (7053 : Accept the FY 2020/21 Tobacco Grant (All Wards))
24.d
Packet Pg. 804 Attachment: Attachment 4-Letter of Intent (7053 : Accept the FY 2020/21 Tobacco Grant (All Wards))
Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By:Kris Jensen, Director of Public Works
Subject: Soccer Field Rehabilitation at Nunez Park (Ward 1)
Recommendation
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-15:
1. Approving a total project budget for the Soccer Field Rehabilitation at N unez
Park Project (“Project”) in the amount of $408,000, to include construction in the
amount of $360,430, contingencies in the amount of $36,000, and engineering
and inspection budgets in the amount of $11,570; and
2. Authorizing the Director of Finance to amend the FY 2020/21 Capital
Improvement Plan (CIP) to include the Project and allocating $208,000 from
Quimby Act Parkland Fund No. 269 to support the full Project costs; and
3. Approving the award of a Construction Contract with Act Global America, Inc. in
the amount of $360,430; and
4. Authorizing the City Manager or designee to expend the contingency fund, if
necessary, to complete the project.
Background
The Public Works Department is responsible for maintaining the Soccer Field Complex
at Nunez Park located at 1717 West 5th Street. This field is programmed by the City’s
Parks and Recreation Department and is used on a daily basis by adult and youth
soccer organizations for league play, tournaments and general soccer practice. This is
the only lighted soccer field that is programmed and managed by the City.
The soccer field was transitioned to artificial turf in 2008. Due to turf age and the high
volume of use, the artificial turf on this field is in extremely poor condition. Full
replacement of the artificial turf throughout the field is needed to restore the field to a
safe and level sports field condition.
On September 16, 2020, the Mayor and City Council approved the allocation of
$200,000 in Meadowbrook Bridge Insurance Claim funds to be used in the rehabilitation
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of the soccer field turf at Nunez Park. Staff was further directed staff to bid the project to
determine actual costs and return to the Mayor and City Council with a financial plan to
complete the project.
Staff prepared plans and specifications for the Soccer Field Rehabilitation project. The
proposed scope of work includes removing and replacing the soccer field turf system at
Nunez Park.
Discussion
Project 13422 for Soccer Field Rehabilitation at Nunez Park, was advertise d for public
bidding on November 11, 2020, and November 18, 2020, in the San Bernardino County
Sun Newspaper, F. W. Dodge, Construction Bid Board, High Desert Plan Room, San
Diego Daily Transcript, Sub-Hub Online Plan Room, Reed Construction Data, Bid
America Online, Construction Bid Source, Bid Ocean, the City’s websites, and the San
Bernardino Area Chamber of Commerce.
Eight sealed bids were received and opened on December 3, 2020 with bidder pricing
received as shown below:
Bidder City Base Bid
Act Global Americas, Inc. Austin, Texas $360,430.00
D2L Construction, Inc. Pacific Palisades $363,433.00
KASA Construction, Inc. Chino $396,500.00
OHNO Construction Company Fontana $398,000.00
Asphalt, Fabric & Engineering, Inc. Signal Hill $421,341.00
Hellas Construction Inc. Austin, Texas $497,879.00
*AID Builders, Inc. Los Alamitos Non-Responsive
*AID Builders, Inc. was deemed as non-responsive after staff review for failure to provide bid bond documentation.
Staff has reviewed the bid package submittals and confirmed that Act Global America,
Inc. of Austin, Texas, is the lowest responsible and responsive bidder, with a total bid
amount of $360,430. If awarded by the Mayor and City Council, construction work is
anticipated to begin in February 2021 and be completed by May 2021.
2020-2025 Key Strategic Targets and Goals
This project is consistent with Key Target No. 1: Financial Stability by leveraging
existing resources to provide needed improvements at Soccer Field Complex at Nunez
Park and enhance services to the community.
Fiscal Impact
No General Fund impacts are associated with this request. Funding in the amount of
$200,000 was previously approved by the Mayor and City Council as a priority use of
the Meadowbrook Bridge Insurance Claim Funds. An additional $208,000 is available
through Quimby Act Parkland Fund No. 269 to support the full Project costs. The
available fund balance in Parkland Fund No. 269 as of July 1, 2020 is $2,026,865 .
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The estimated project costs as well as available funding in FY 2020/21 Capital
Improvement Projects Budget are summarized in the table below;
Estimated Project Cost
Construction Bid $ 360,430
Construction Contingency $ 36,000
Engineering and Inspections $ 11,570
Total Estimated Project Cost $ 408,000
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino,
California, adopt Resolution No. 2021-15:
1. Approving a total project budget for the Soccer Field Rehabilitation at Nunez
Park Project (“Project”) in the amount of $408,000, to include construction in the
amount of $360,430, contingencies in the amount of $36,000, and engineering
and inspection budgets in the amount of $11,570; and
2. Authorizing the Director of Finance to amend the FY 2020/21 Cap ital
Improvement Plan (CIP) to include the Project and allocating $208,000 from
Quimby Act Parkland Fund No. 269 to support the full Project costs; and
3. Approving the award of a Construction Contract with Act Global America, Inc. in
the amount of $360,430; and
4. Authorizing the City Manager or designee to expend the contingency fund, if
necessary, to complete the project.
Attachments
Attachment 1 Resolution No. 2021-15
Attachment 2 Resolution No. 2021-15; Exhibit A - Contract Agreement
Attachment 3 Bid Tabulation
Attachment 4 Act Global America, Inc. Bid
Attachment 5 Location Map
Attachment 6 CIP Information Sheet
Ward: 1
Synopsis of Previous Council Actions:
September 16, 2020 Mayor and City Council allocated $200,000 for the
rehabilitation of the Nunez Park Soccer Filed and directed
staff to bid the project and return with financial plan to
complete the project.
25
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RESOLUTION NO. 2021-15
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA
APPROVING A TOTAL PROJECT BUDGET FOR THE
SOCCER FIELD REHABILITATION AT NUNEZ PARK
PROJECT (“PROJECT”) IN THE AMOUNT OF $408,000,
TO INCLUDE CONSTRUCTION IN THE AMOUNT OF
$360,430, CONTINGENCIES IN THE AMOUNT OF $36,000,
AND ENGINEERING AND INSPECTION BUDGETS IN
THE AMOUNT OF $11,570; AND AUTHORIZING THE
DIRECTOR OF FINANCE TO AMEND THE FY 2020/21
CAPITAL IMPROVEMENT PLAN (CIP) TO INCLUDE
THE PROJECT AND ALLOCATING $208,000 FROM
QUIMBY ACT PARKLAND FUND NO. 269 TO SUPPORT
THE FULL PROJECT COSTS; AND APPROVING THE
AWARD OF A CONSTRUCTION CONTRACT WITH ACT
GLOBAL AMERICA, INC. IN THE AMOUNT OF $360,430;
AND AUTHORIZING THE CITY MANAGER OR
DESIGNEE TO EXPEND THE CONTINGENCY FUND, IF
NECESSARY, TO COMPLETE THE PROJECT.
WHEREAS, The City owns, maintains and programs recreational activities at the
Soccer Field Complex at Nunez Park, located at 1717 West 5th Street; and
WHEREAS, the soccer field’s artificial turf, originally installed in 2008, is in extremely
poor condition and requires full turf replacement to restore and improve the field condition for
continued use by the community; and
WHEREAS, in December 2020, the City administered a competitive bid solicitation for
the Soccer Field Rehabilitation at Nunez Park Project (“Project”), resulting in the receipt of eight
construction cost submittals; and
WHEREAS, staff has reviewed the construction bid submittals and determined Act
Global Americas, Inc. of Austin, Texas, to be the lowest responsive and responsible bidder with
a total construction bid of $360,430; and
WHEREAS, the City now wishes to enter into a Construction Agreement with Act
Global Americas, Inc. to perform the Project construction.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. The above recitals are true and correct and are incorporated herein by this
reference.
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Packet Pg. 808 Attachment: Attachment 1 - Resolution No. 2021-15 [Revision 1] (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
Resolution No. 2021-15
SECTION 2. The City Manager is hereby authorized to execute a Construction
Agreement, and any supporting documents, for Soccer Field Rehabilitation at Nunez Park
Project (“Project”) with Act Global Americas, Inc. of Austin, Texas in the amount of $360,430
on behalf of the City, attached hereto and incorporated herein as Exhibit “A”.
SECTION 3. The Director of Finance is hereby authorized to amend the FY 2020/21
CIP to include said Project for a total project amount of $408,000, and appropriate $208,000
from Quimby Act Parkland fund (269) and $200,000 from the Meadowbrook Bridge Insurance
Claim fund in support of the Project.
SECTION 4. That the City Council finds this Resolution is not subject to the
California Environmental Quality Act (CEQA) in that the activity is covered by the general rule
that CEQA applies only to projects which have the potential for causing a significant effect on
the environment. Where it can be seen with certainty, as in this case, that there is no possibility
that the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
SECTION 5. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 6. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this 20th day of January, 2021.
John Valdivia, Mayor
City of San Bernardino
Attest:
__________________________________
Genoveva Rocha, CMC, Acting City Clerk
Approved as to form:
_________________________________
Sonia Carvalho, City Attorney
25.a
Packet Pg. 809 Attachment: Attachment 1 - Resolution No. 2021-15 [Revision 1] (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
Resolution No. 2021-15
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-15, adopted at a regular meeting held on the 20th day of January 2021 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this 21st day of January 2021.
Genoveva Rocha, CMC, City Clerk
25.a
Packet Pg. 810 Attachment: Attachment 1 - Resolution No. 2021-15 [Revision 1] (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.b
Packet Pg. 811 Attachment: Attachment 2 - Resolution No. 2021-15; Exhibit A - Contract Agreement (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.b
Packet Pg. 812 Attachment: Attachment 2 - Resolution No. 2021-15; Exhibit A - Contract Agreement (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
BID TABULATION
FOR
SOCCER FIELD REHABILITATION AT NUNEZ PARK
SPECIAL PROVISIONS NO. 13422
BASE BID ITEMS (ITEM 1 THRU 4)
PROJECT NO. 13422
ITEM
NO.BID ITEM DESCRIPTION ESTIMATED
QTY UNIT UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
1 Mobilization 1 LS 18,021.00$ 18,021.00$ 45,000.00$ 45,000.00$ $ 50,000.00 50,000.00$ $ 38,000.00 38,000.00$ 7,900.00$ 7,900.00$ $ 24,605.00 24,605.00$
2 Remove & Dispose Existing Turf System 1 LS 32,000.00$ 32,000.00$ 50,433.00$ 50,433.00$ 35,000.00$ 35,000.00$ 33,500.00$ 33,500.00$ 28,368.00$ 28,368.00$ 42,604.00$ 42,604.00$
3
Preparation, Furnish, and Install New Field Turf,
Includes Field Markings Per Project Plans and
Specifications
1 LS 309,909.00$ 309,909.00$ 265,000.00$ 265,000.00$ 310,000.00$ 310,000.00$ 325,000.00$ 325,000.00$ 382,573.00$ 382,573.00$ 429,485.00$ 429,485.00$
4 Construction Project Sign 1 EA 500.00$ 500.00$ 3,000.00$ 3,000.00$ 1,500.00$ 1,500.00$ 1,500.00$ 1,500.00$ 2,500.00$ 2,500.00$ 1,185.00$ 1,185.00$
TOTAL BASE BID ITEMS (ITEM 1 THRU 4)
NOTE: AID BUILDERS, INC. BID IS DEEMED NON-RESPONSIVE AFTER STAFF REVIEW FOR FAILURE TO PROVIDE BID BOND DOCUMENTATION.
5TH LOW
ASPHALT, FABRIC, AND
ENGINEERING, INC.
TOTALS
6TH LOW
HELLAS CONSTRUCTION, INC.
BID OPENING: 2:00 P.M., DECEMBER 3, 2020
360,430.00$ 363,433.00$ 396,500.00$ 398,000.00$ 497,879.00$
APPARENT LOWEST BIDDER
ACT GLOBAL AMERICAS INC.
2ND LOW
D2L CONSTRUCTION, INC.
3RD LOW
KASA CONSTRUCTION, INC.
4TH LOW
OHNO CONSTRUCTION COMPANY
421,341.00$
Attachment III - Bid Tabulation
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Packet Pg. 813 Attachment: Attachment 3 - Bid Tabulation (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
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Packet Pg. 866 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
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Packet Pg. 867 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
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Packet Pg. 868 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
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Packet Pg. 869 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 870 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 871 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 872 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 873 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 874 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 875 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 876 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 877 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 878 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 879 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 880 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 881 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 882 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 883 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 884 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 885 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 886 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 887 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 888 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
25.d
Packet Pg. 889 Attachment: Attachment 4 - Act Global America, Inc. Bid (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
Nunez Park
Ward 1
1717 West 5th Street
San Bernardino, CA 92411
Attachment V - Location Map
25.e
Packet Pg. 890 Attachment: Attachment 5 - Location Map (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
CITY OF SAN BERNARDINO PROJECT INFORMATION SHEET
Project Name PR21- 007
Nunez Park Soccer Field
Rehabilitation
Department Public
Works
Ward 1 CIP Type Parks
Project Location 1717 West 5th Street Project Category New
Total Project Cost $408,000 Prior Year Funding $0
Remaining Needed $408,000 Project No. XXXX
PROJECT DESCRIPTION
Soccer Field Complex at Nunez Park located at 1717 West 5th Street is in poor condition
and need to be rehabilitated to preserve the City-owned asset..
PROJECT FUNDING AND EXPENDITURE DETAIL
Funding
Source
Prior Year
Funding
FY 20/21
Projected
FY 21/22
Projected
FY22/23
Projected
FY 23/24
Projected
FY 24/25
Projected
Estimated
Project
Total
Meadowbro
ok Bridge
Insurance
Claim
Quimby
Parkland
Fund (269)
$0
$0
$200,000
$208,000
$0
$0
$0
$0
$0
$0
$0
$0
$200,000
$208,000
Totals $0 $408,000
$0
$0
$0
$0
$408,000
PROJECT STATUS UPDATE
Construction Bids have been received construction is scheduled for February 2021.
Consistency: This project is consistent with Key Target No. 1: Financial Stability by
leveraging existing resources to provide needed improvements at Soccer Field Complex at
Nunez Park and enhance services to the community.
Forecasted Project Completion Date: April 2021
On-going Operating & Maintenance Impact: Maintenance reduced
Project Manager: Saba Engineer
25.f
Packet Pg. 891 Attachment: Attachment 6 - CIP Information Sheet (7017 : Soccer Field Rehabilitation at Nunez Park (Ward 1))
Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By:Kris Jensen, Director of Public Works
Subject: Declaring Intent to Annex Territory: CFD No. 2019-1
(Maintenance Services): Annex No. 8 (Ward 6)
Recommendation
Adopt Resolution No. 2021-16 of the Mayor and City Council of the City of San
Bernardino, California, declaring its intention to annex territory into Commu nity Facilities
District No. 2019-1 (Maintenance Services) of the City of San Bernardino, adopting a
map of the area to be proposed (Annexation No. 8) and authorizing the levy of a special
taxes therein.
Background
On June 5, 2019, the Mayor and City Council approved Resolution No. 2019-81
establishing Community Facilities District No. 2019-1 (Maintenance Services) of the City
of San Bernardino (the "CFD No. 2019-1" or "District") for the purpose of levying special
taxes on parcels of taxable property to provide certain services which are necessary to
meet increased demands placed upon the City.
Discussion
On July 17, 2019, the Mayor and City Council adopted Resolution No. 2019 -178,
establishing CFD No. 2019-1 pursuant to the provisions of the Mello-Roos Community
Facilities Act of 1982 (“Act”). CFD No. 2019 -1 allows for the levy of special taxes on
parcels of taxable property for the purpose of providing certain services which are
necessary to meet increased demands placed by development upon the City.
Development projects are subject to conditions of approval that require projects to
form/annex a maintenance district. These districts apply an annual fee or special tax
upon properties within the District which provide the revenue to offset the cost of
maintenance of the public improvements necessary to serve the development. The
Developer has agreed to initiate and conduct the CFD annexation proceedings pursuant
to the Act. To that end, the Developer has submitted a "Consent and Waiver" form,
which is on file in the City Clerk's office that authorizes the City to (1) hold the election
and declare election results; (2) shorten election time requirements; (3) waive analysis
and arguments; (4) waive all notice requirements relating to the conduct of the elec tion
immediately following the public hearing.
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Page 2
The public facilities and services proposed to be financed within the territory to be
annexed to the District are the following:
1. Public lighting and appurtenant facilities, including street lights within public
Rights-of-way and traffic signals; and
2. Maintenance of streets, including pavement management, and provide street
sweeping; and
3. Maintenance and operation of water quality improvements including storm
drainage and flood protection facilities; and
4. City and County costs associated with the setting, levying and collection of the
special tax, and in the administration of the District including the contract
administration and for the collection of reserve funds.
The proposed development includes approximately 14.44 gross acres of a vacant
industrial property to include a warehouse building containing approximately 278,047
square feet. The property is located west of I-215, north of w 24th Street and west of
Cajon Blvd. At build out this development will create 13.47 net taxable acres as a new
Tax Zone No. 9 within CFD No. 2019 -1, as shown in the boundary map and included in
the Resolution of Intention as Exhibit “D”. In order to annex into CFD No. 2019 -1, a
Resolution of Intention to annex property must be approved to identify the facilities to be
maintained and establish the maximum special tax for this Tax Zone. The Resolution of
Intention shall also set the date and time for the public hearing.
The rate and method of apportionment of the special tax for this Tax Zone, (Tax Zone
No. 9), is included as Exhibit “C” to the Resolution of Intention. The maximum annual
special tax for this development has been calculated to be $1,047 per acre for FY
2021/22. This tax rate includes a Maximum Special Tax A of $815 per acre per year for
maintenance services of public facilities and a Maximum Annual Special Tax B
(Contingent) of $232 per acre per year. Special Tax B (Contingent) is for the
maintenance and operation of the improvements described in Exhibit “B” attached
hereto. If the Property Owners Association (POA) were to default of its obligation to
maintain such improvements, the City would be able to collect funds to pay for those
services. Annual Special Tax B (Contingent) rate is proposed to es calate each year at
the greater of Consumer Price Index (CPI) or 2%. Attachment 3 attached to the staff
report is a maintenance exhibit to illustrate which services are being maintained by the
CFD and by the POA.
In order to annex property to CFD No. 2019-1 pursuant to the provisions of California
Government Code Section 53311 et seq., the City must adopt a series of three
statutorily required Resolutions and an Ordinance which are summarized below.
Resolution declaring City intent to annex territory to Community Facilities District
No. 2019-1 including the boundary of the area to be annexed and the rate and
method of apportionment of special taxes within the annexation area (the special
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Page 3
tax applies only to properties within the annexation area).
Resolution calling an election to submit to the qualified electors the question of
levying a special tax within the area proposed to be annexed to the District.
Resolution declaring the results of the election and directing the recording of the
notice of special tax lien.
Amend the Ordinance and order the levy and collection of special taxes in the
District.
With the adoption of the Resolution of Intention, the Public Hearing would be scheduled
for March 3, 2021.
2020-2025 Key Strategic Targets and Goals
This project is consistent with Key Target No. 1: Financial Stability - Secure a long term
revenue source. Funding from district assessments will create sustainable financial
support for ongoing maintenance of landscape and infrastructure in public right of way
associated with the district location.
Fiscal Impact
The individual property owners in the CFD will be responsible for annual payments of
special taxes. Upon full completion of the development, it is estimated that there will be
an annual collection of special tax revenues of approximately $5,307 to be used to pay
for maintenance costs.
On March 1 of each year, every taxable unit for which a building permit has been issued
within the boundaries of the CFD will be subject to the special tax fo r the ensuing Fiscal
Year. If the anticipated costs of maintaining the facilities in any given Fiscal Year, prior
to buildout of the project, exceeds the special tax revenue available from parcels for
which building permits have been issued, then the speci al tax may also be applied to
property within recorded final subdivision maps, as well as other undeveloped property
within the boundaries of the CFD.
All costs associated with annexation into the CFD have been borne by the Developer.
By annexing into the CFD, the costs of maintaining improvements located within the
development will be financed through special taxes levied on the parcels within CFD
No. 2019-1 and not through the City’s General Fund.
Conclusion
It is recommended that the Mayor and City Cou ncil of the City of San Bernardino, adopt
Resolution No. 2021-16 declaring its intention to annex territory into Community
Facilities District No. 2019-1 (Maintenance Services) of the City of San Bernardino,
adopting a map of the area to be proposed (Annex ation No. 8) and authorizing the levy
of special taxes therein.
Attachments
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Attachment 1 Resolution No. 2021-16
Attachment 2 Resolution No. 2021-16; Exhibit A - Description of Territory
Attachment 3 Resolution No.2021-16; Exhibit B - Description of Authorized
Services
Attachment 4 Resolution No. 2021-16; Exhibit C - Rate and Method of
Apportionment
Attachment 5 Resolution No. 2021-16; Exhibit D - Annexation and Potential
Annexation Boundary Maps
Attachment 6 Resolution No. 2021-16; Exhibit E - Signed Petition, Waiver and
Consent
Attachment 7 Resolution No. 2021-16; Exhibit F - Notice of Public Hearing
Attachment 8 Resolution No. 2021-16; Exhibit G - Special Election Ballot
Attachment 9 Project/Location Map
Attachment 10 CFD Maintenance Area Exhibit
Ward: 6
Synopsis of Previous Council Actions:
June 5, 2019 Mayor and City Council adopted Resolution No. 2019 -81, a
Resolution of Intention to form Community Facilities District No.
2019-1 (Maintenance Services) of the City of San Bernardino (the
“Resolution of Intention”), pursuant to the provisions of the “Mello -
Roos Community Facilities Act of 1982”.
July 17, 2019 Resolution No. 2019-178 was adopted establishing Community
Facilities District No. 2019-1; Resolution No. 2019-179 was
adopted declaring election results for Community Facilities District
No. 2019-1; and first reading of Ordinance No. MC-1522 levying
special taxes to be collected during FY 2019 -20 to pay annual costs
of maintenance, services and expenses with respect to Community
Facilities District No. 2019-1.
August 7, 2019 Final reading of Ordinance No. MC-1522 levying special taxes to be
collected during FY 2019-20 to pay annual costs of maintenance,
services and expenses with respect to Community Facilities District
No. 2019-1.
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RESOLUTION NO. 2021-16
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
DECLARING ITS INTENTION TO ANNEX TERRITORY
INTO COMMUNITY FACILITIES DISTRICT NO. 2019-1
(MAINTENANCE SERVICES) OF THE CITY OF SAN
BERNARDINO, ADOPTING A MAP OF THE AREA TO BE
PROPOSED (ANNEXATION NO. 8) AND AUTHORIZING
THE LEVY OF A SPECIAL TAXES THEREIN
WHEREAS, pursuant to the Mello-Roos Community Facilities Act of 1982 (the “Act”),
on June 5, 2019, the City Council (the “City Council”) of the City of San Bernardino (th e
“City”) approved Resolution No. 2019-081 establishing Community Facilities District No. 2019-
1 (Maintenance Services) of the City of San Bernardino, County of San Bernardino, State of
California, defined the "CFD No. 2019-1", for the purpose of levying special taxes on parcels of
taxable property therein for the purpose of providing certain services which are necessary to
meet increased demands placed upon the City; and
WHEREAS, the City Council has received a written instrument from the landowner in
the CFD No. 2019-1 to initiate and conduct proceedings pursuant to the Act, to annex territory to
CFD No. 2019-1 and consenting to the shortening of election time requirements, waiving
analysis and arguments, and waiving all notice requirements relating to the conduct of the
election; and
WHEREAS, the City Council has been advised that certain property owners have
requested that the area shown in Exhibit D be annexed territory to the boundaries of CFD No.
2019-1, that a rate and method of apportionment of the special tax to be levied therein be
established.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. Intent to Annex. The City Council hereby declares that it proposes and
intends to conduct proceedings pursuant to Article 3.5 for the annexation to the Community
Facilities District of the territory described in Exhibit A attached hereto. The City Council
determines that the public convenience and necessity require that such territory be annexed to the
Community Facilities District.
SECTION 2. Name of the Community Facilities District. The name of the existing
community facilities district is known as “Community Facilities District No. 2019-1
(Maintenance Services)”.
SECTION 3. Description of Territory Proposed to be Annexed, Annexation Map. The
territory proposed to be annexed are included within the boundaries within which property may
annex to CFD No. 2019-1 and are more particularly described and shown on that certain map
entitled “Boundaries – Potential Annexation Area Community Facilities District No. 2019-1
26.a
Packet Pg. 896 Attachment: Attachment 1 - Resolution No. 2021-16 [Revision 2] (7018 : Declaring Intent to Annex Territory: CFD No. 2019-1 (Maintenance
Resolution No. 2021-16
(Maintenance Services) of the City of San Bernardino, County of San Bernardino, State of
California,” as recorded on June 6, 2019 in Book 88 of Maps of Assessment and Community
Facilities District, Page 33, and as Instrument No. 2019-0185395 in the official records of the
County of San Bernardino. The territory proposed to be annexed to the CFD No. 2019 -1 is
described in Exhibit A attached hereto and by this reference made a part hereof. Such territory is
also shown and described on the map thereof entitled "Annexation Map No. 8, Community
Facilities District No. 2019-1 (Maintenance Services), City of San Bernardino, County of San
Bernardino, State of California," which is on file with the City Clerk (the "Annexation Map")
and attached hereto as Exhibit D.
SECTION 4. Description of Authorized Services. The services proposed to be financed
by CFD No. 2019-1 (the “Services”) are described in Exhibit B attached hereto. The cost of
providing the Services includes “incidental expenses,” which include costs associated of CFD
No. 2019-1, determination of the amount of special taxes, collection or payment of special taxes,
or costs otherwise incurred in order to carry out the authorized purposes of CFD No. 2019-1.
The Services authorized to be financed by CFD No. 2019-1 are in addition to those currently
provided in the territory of CFD No. 2019 -1 and do not supplant services already available
within that territory.
SECTION 5. Levy of Special Taxes. Except where funds are otherwise available, a
special tax sufficient to pay the costs of the Services (including incidental expenses), secured by
recordation of a continuing lien against all nonexempt real property in CFD No. 2019-1, will be
levied annually within CFD No. 2019-1. The Rate and Method of Apportionment, and manner of
collection of the special tax are specified in Exhibit C.
SECTION 6. Adoption of Annexation Map. Pursuant to Section 3110.5 of the Streets
and Highways Code, the City Council adopts the Annexation Map as the map of the area
proposed to be annexed to the CFD No. 2019-1. Pursuant to Section 3111 of said Code, the City
Clerk shall file the original of the Annexation map in his office and shall file a copy of the
Annexation Map with the County Recorder of the County of San Bernardino no later than 15
days prior to the date of the hearing specified in Section 7 hereof.
SECTION 7. Public Hearing. The City Council hereby fixes 7:00 p.m., or as soon
thereafter as practicable, on Wednesday, March 3, 2021, at the Bing Wong Auditorium of the
Norman F. Feldheym Public Library at 555 W. 6th Street, San Bernardino, California, 92418, as
the time and place when and where the City Council will conduct a public hearing on the
proposed annexation of the said territory to the CFD No. 2019-1.
SECTION 8. Notice of Public Hearing. The City Clerk is hereby directed to publish, or
cause to be published, a notice of said public hearing, in substantially the form attached hereto as
Exhibit F, one time in a newspaper of general circulation published in the area of CFD No. 2019-
1. The publication of said notice shall be completed at least seven days prior to the date herein
fixed for said hearing. Said notice shall contain the information prescribed by Section 53322 of
the Act.
SECTION 9. Mailing Ballots. In anticipation of its action on Wednesday March 3,
2021 to call the election on the annexation for the same date, pursuant to waiver of election time
26.a
Packet Pg. 897 Attachment: Attachment 1 - Resolution No. 2021-16 [Revision 2] (7018 : Declaring Intent to Annex Territory: CFD No. 2019-1 (Maintenance
Resolution No. 2021-16
limits from the landowners, the City Council hereby authorizes the City Clerk to mail to each
landowner in the territory proposed to be annexed to the CFD No. 2019-1 a ballot in
substantially the form set forth in Exhibit G hereto. A copy of the waiver and consent form
signed by the property owner is attached hereto as Exhibit E and incorporated herein by this
reference.
SECTION 10. That the City Council finds this Resolution is not subject to the California
Environmental Quality Act (CEQA) in that the activity is covered by the general rule that CEQA
applies only to projects which have the potential for causing a significant effect on the
environment. Where it can be seen with certainty, as in this case, that there is no possibility that
the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
SECTION 11. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 12. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the Acting City Clerk this 20th day of January 2021.
John Valdivia, Mayor
City of San Bernardino
Attest:
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
26.a
Packet Pg. 898 Attachment: Attachment 1 - Resolution No. 2021-16 [Revision 2] (7018 : Declaring Intent to Annex Territory: CFD No. 2019-1 (Maintenance
Resolution No. 2021-16
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-16 adopted at a regular meeting held on the 20th day of January 2021 by the
following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this 21st day of January 2021.
Genoveva Rocha, CMC, City Clerk
26.a
Packet Pg. 899 Attachment: Attachment 1 - Resolution No. 2021-16 [Revision 2] (7018 : Declaring Intent to Annex Territory: CFD No. 2019-1 (Maintenance
EXHIBIT A
DESCRIPTION OF PROPOSED TERRITORY TO BE ANNEXED
The City of San Bernardino Community Facilities District No. 2019-1 (Maintenance Services) (the “CFD No.
2019-1”) Annexation No. 8 is currently comprised of one parcel, located within the City boundaries. The property
is identified by the following San Bernardino County Assessor's Parcel Numbers (APN).
APN Owner Name
0148-122-04 TR 2600 Cajon Industrial LLC
26.b
Packet Pg. 900 Attachment: Attachment 2 - Resolution No. 2021-16; Exhibit A - Description of Territory (7018 : Declaring Intent to Annex Territory: CFD No.
EXHIBIT B
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2019-1, as provided by
Section 53313 of the Act, will include all costs attributable to maintaining, servicing, cleaning, repairing
and/or replacing landscaped areas (may include reserves for replacement) in public street right-of-ways,
public landscaping, public open spaces and other similar landscaped areas officially dedicated for public
use. These services including the following:
(a) maintenance and lighting of parks, parkways, streets, roads and open space, which
maintenance and lighting services may include, without limitation, furnishing of electrical power to street
lights and traffic signals; repair and replacement of damaged or inoperative light bulbs, fixtures and
standards; maintenance (including irrigation and replacement) of landscaping vegetation situated on or
adjacent to parks, parkways, streets, roads and open space; maintenance and repair of irrigation facilities;
maintenance of public signage; graffiti removal from and maintenance and repair of public structures
situated on parks, parkways, streets, roads and open space; maintenance and repair of playground or
recreation program equipment or facilities situated on any park; and
(b) maintenance and operation of water quality improvements which include storm drainage
and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts, infiltration
basins, flood control channels, fossil fuel filters, and similar facilities. Maintenance services may include but
is not limited to the repair, removal or replacement of all or part of any of the water quality improvements,
fossil fuel filters within the public right-of-way including the removal of petroleum hydrocarbons and other
pollutants from water runoff, or appurtenant facilities, clearing of inlets and outlets; erosion repairs; and
cleanup to improvements, and other items necessary for the maintenance, servicing; or both of the water
quality basin improvements within flood control channel improvements; and
(c) public street sweeping, on the segments of the arterials within the boundaries of CFD No.
2019-1; as well as local roads within residential subdivisions located within CFD No. 2019-1; and any
portions adjacent to the properties within CFD No. 2019-1.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may
be expended to pay “Administrative Expenses,” as said term is defined in Exhibit B to this resolution of
intention.
The above services shall be limited to those provided within the boundaries of CFD No. 2019-1 or for the
benefit of the properties within the boundaries of CFD No. 2019-1, as the boundary is expanded from time
to time by anticipated annexations, and said services may be financed by proceeds of the special tax of
CFD No. 2019-1 only to the extent that they are in addition to those provided in the territory of CFD No.
2019-1 before CFD No. 2019-1 was created.
26.c
Packet Pg. 901 Attachment: Attachment 3 - Resolution No. 2021-16: Exhibit B - Description of Services (7018 : Declaring Intent to Annex Territory: CFD No.
EXHIBIT C
City of San Bernardino 1
Community Facilities District No. 2019‐1 (Maintenance Services)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2019‐1 (MAINTENANCE SERVICES)
OF THE CITY OF SAN BERNARDINO
A Special Tax (the “Special Tax”) shall be levied on and collected from each Assessor’s Parcel (defined
below) in Community Facilities District No. 2019‐1 (Maintenance Services) (the “CFD No. 2019‐1” or
“CFD”; defined below), in each Fiscal Year, (defined below), commencing in the Fiscal Year beginning July
1, 2019, in an amount determined by the City Council of the City of San Bernardino, acting in its capacity
as the legislative body of CFD No. 2019‐1, by applying the rate and method of apportionment set forth
below. All of the real property in CFD No. 2019‐1, unless exempted by law or by the provisions herein,
shall be taxed to the extent and in the manner provided herein.
A. DEFINITIONS
“Acre” or “Acreage” means the land area of an Assessor’s Parcel as shown on any Assessor’s Parcel
Map, or if the land area is not shown on the Assessor’s Parcel Map, the land area as shown on the
applicable Final Map, or if the area is not shown on the applicable Final Map, the land area shall be
calculated by the Administrator.
“Administrative Expenses” means the actual or reasonably estimated costs directly related to the
formation, annexation, and administration of CFD No. 2019‐1 including, but not limited to: the costs
of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether
by the City or designee thereof or both); the costs to the City, CFD No. 2019‐1, or any designee thereof
associated with fulfilling the CFD No. 2019‐1 disclosure requirements; the costs associated with
responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2019‐1 or
any designee thereof related to an appeal of the Special Tax; and the City's annual administration fees
including payment of a proportional share of salaries and benefits of any City employees and City
overhead whose duties are related to the administration and third party expenses. Administrative
Expenses shall also include amounts estimated or advanced by the City or CFD No. 2019‐1 for any
other administrative purposes of CFD No. 2019‐1, including attorney's fees and other costs related to
commencing and pursuing to completion any foreclosure of delinquent Special Taxes.
“Administrator” means the City Manager of the City of San Bernardino, or his or her designee.
“Approved Property” means all Assessor’s Parcels of Taxable Property that are included in a Final
Map that was recorded prior to the March 1 preceding the Fiscal Year in which the Special Tax is being
levied, and that have not been issued a building permit on or prior to the March 1 preceding the Fiscal
year in which the special tax is being levied.
“Assessor’s Parcel” means a lot or parcel of land that is identifiable by an Assessor’s Parcel Number
by the County Assessor of the County of San Bernardino.
“Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by
Assessor’s Parcel Number.
“Assessor’s Parcel Number” means that identification number assigned to a parcel by the County
Assessor of the County.
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“Building Square Footage” or “BSF” means the floor area square footage reflected on the original
construction building permit issued for construction of a building of Non‐Residential Property and any
Building Square Footage subsequently added to a building of such Taxable Property after issuance of
a building permit for expansion or renovation of such building.
“Calendar Year” means the period commencing January 1 of any year and ending the following
December 31.
“CFD” or “CFD No. 2019‐1” means the City of San Bernardino Community Facilities District No. 2019‐
1 (Maintenance Services).
“City” means the City of San Bernardino.
“Contingent Special Tax B Requirement” means that amount required in any Fiscal Year, if the POA
is unable to maintain the Service(s) to: (i) pay the costs of Services incurred or otherwise payable in
the Calendar Year commencing in such Fiscal Year; (ii) fund an operating reserve for the costs
of Services as determined by the Administrator; less a credit for funds available to reduce the annual
Special Tax B (Contingent) levy as determined by the Administrator.
“County” means the County of San Bernardino.
“Developed Property” means all Assessor’s Parcels of Taxable Property for which a building permit
for new construction has been issued on or prior to March 1 preceding the Fiscal Year in which the
Special Tax is being levied.
“Exempt Property” means all Assessors’ Parcels designated as being exempt from the Special Tax as
provided for in Section G.
“Final Map” means a subdivision of property by recordation of a final map, parcel map, or lot line
adjustment, pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.)
or recordation of a condominium plan pursuant to California Civil Code 1352 that creates individual
lots for which building permits may be issued without further subdivision.
“Fiscal Year” means the period from and including July 1st of any year to and including the following
June 30th.
“Land Use Category” or “LUC” means any of the categories contained in Section B hereof to which an
Assessor’s Parcel is assigned consistent with the land use approvals that have been received or
proposed for the Assessor’s Parcel as of March 1 preceding the Fiscal Year in which the Special Tax is
being levied.
“Maximum Special Tax” means either Maximum Special Tax A and/or Maximum Special Tax B
(Contingent), as applicable.
“Maximum Special Tax A” means the Maximum Special Tax A, as determined in accordance with
Section C below that can be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property
within CFD No. 2019‐1.
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“Maximum Special Tax B (Contingent)” means the Maximum Special Tax B (Contingent), as
determined in accordance with Section C below that can be levied in any Fiscal Year on any Assessor's
Parcel of Taxable Property within CFD No. 2019‐1.
“Multi‐Family Residential Property” means any Assessor’s Parcel of residential property that consists
of a building or buildings comprised of attached Residential Units sharing at least one common wall
with another unit.
“Non‐Residential Property” or “NR” means all Assessor's Parcels of Taxable Property for which a
building permit(s) was issued for a non‐residential use. The Administrator shall make the
determination if an Assessor’s Parcel is Non‐Residential Property.
“Property Owner’s Association” or “POA” means the property owner’s association or homeowner’s
association established to maintain certain landscaping within a Tax Zone.
“Proportionately” means for Taxable Property that is: (i) Developed Property, that the ratio of the
actual Special Tax levy to the Maximum Special Tax is the same for all Parcels of Developed Property
with the same Tax Zone, (ii) Approved Property, that the ratio of the actual Special Tax levy to the
Maximum Special Tax is the same for all Parcels of Approved Property with the same Tax Zone, and
(iii) Undeveloped Property that the ratio of the actual Special Tax levy per acre to the Maximum
Special Tax per acre is the same for all Parcels of Undeveloped Property with the same Tax Zone.
“Residential Unit” or "RU" means a residential unit that is used or intended to be used as a domicile
by one or more persons, as determined by the Administrator.
“Residential Property” means all Assessor’s Parcels of Taxable Property upon which completed
Residential Units have been constructed or for which building permits have been or may be issued for
purposes of constructing one or more Residential Units.
“Service(s)” means services permitted under the Mello‐Roos Community Facilities Act of 1982
including, without limitation, those services authorized to be funded by CFD No. 2019‐1 as set forth
in the documents adopted by the City Council at the time the CFD was formed.
“Single Family Residential Property” means any residential property other than Multi‐Family
Residential Property on an Assessor’s Parcel.
“Special Tax(es)” means the Special Tax A and/or Special Tax B (Contingent) to be levied in each Fiscal
Year on each Assessor’s Parcel of Taxable Property.
“Special Tax A” means the annual special tax to be levied in each Fiscal Year on each Assessor’s Parcel
of Taxable Property to fund the Special Tax A Requirement.
"Special Tax A Requirement" means for each Tax Zone, that amount to be collected in any Fiscal Year
to pay for certain costs as required to meet the needs for such Tax Zone of CFD No. 2019‐1 in both
the current Fiscal Year and the next Fiscal Year. The costs to be covered shall be the direct costs for
maintenance services including but not limited to (i) maintenance and lighting of parks, parkways,
streets, roads and open space, (ii) maintenance and operation of water quality improvements, (iii)
public street sweeping, (iv) fund an operating reserve for the costs of Services as determined by the
Administrator, and (v) Administrative Expenses. Under no circumstances shall the Special Tax A
Requirement include funds for Bonds.
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“Special Tax B (Contingent)” means the Special Tax B (Contingent) to be levied in each Fiscal Year on
each Assessor’s Parcel of Taxable Property to fund the Contingent Special Tax B Requirement, if
required.
"Taxable Property" means all Assessor’s Parcels within CFD No. 2019‐1, which are not Exempt
Property.
“Taxable Unit” means a Residential Unit, Building Square Footage, or an Acre.
"Tax Zone" means a mutually exclusive geographic area, within which particular Special Tax rates may
be levied pursuant to this Rate and Method of Apportionment of Special Tax. Appendix C identifies
the Tax Zone in CFD No. 2019‐1 at formation; additional Tax Zones may be created when property is
annexed into the CFD.
"Tax Zone 1" means the specific geographic area identified on the CFD Boundary Map as Tax Zone 1.
"Tract(s)" means an area of land; i) within a subdivision identified by a particular tract number on a
Final Map, ii) identified within a Parcel Map; or iii) identified within lot line adjustment approved for
subdivision.
“Undeveloped Property” means, for each Fiscal Year, all Taxable Property not classified as Developed
Property or Approved Property.
B. ASSIGNMENT TO LAND USE CATEGORIES
For each Fiscal Year, all Assessor’s Parcels of Taxable Property within CFD No. 2019‐1 shall be classified
as Developed Property, Approved Property, or Undeveloped Property, and shall be subject to the levy
of Special Taxes as determined pursuant to Sections C and D below. Assessor’s Parcels of Developed
Property and Approved Property shall be classified as either Residential Property or Non‐Residential
Property. Residential Property shall be further classified as Single Family Residential Property or
Multi‐Family Residential Property and the number of Residential Units shall be determined by the
Administrator.
C. MAXIMUM SPECIAL TAX RATES
For purposes of determining the applicable Maximum Special Tax for Assessor’s Parcels of Developed
Property and Approved Property which are classified as Residential Property, all such Assessor’s
Parcels shall be assigned the number of Residential Unit(s) constructed or to be constructed thereon
as specified in or shown on the building permit(s) issued or Final Map as determined by the
Administrator. For Parcels of undeveloped property zoned for development of single family attached
or multi‐family units, the number of Residential Units shall be determined by referencing the
condominium plan, apartment plan, site plan or other development plan, or by assigning the
maximum allowable units permitted based on the underlying zoning for the Parcel. Once a single
family attached or multi‐family building or buildings have been built on an Assessor's Parcel, the
Administrator shall determine the actual number of Residential Units contained within the building
or buildings, and the Special Tax A levied against the Parcel in the next Fiscal Year shall be calculated
by multiplying the actual number of Residential Units by the Maximum Special Tax per Residential
Unit identified for the Tract below or as included in Appendix A as each Annexation occurs.
For purposes of determining the applicable Maximum Special Tax for Assessor’s Parcels of Developed
Property and Approved Property which are classified as Non‐Residential Property, all such Assessor’s
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Parcels shall be assigned the number of Building Square Footage or Acres as shown on the Final Map
as determined by the Administrator. Once the Administrator determines the actual number of
Building Square Footage or Acres for the Assessor’s Parcels, the Special Tax A levied against the
Assessor’s Parcel in the next Fiscal Year shall be calculated by multiplying the number of Building
Square Footage or Acres by the Maximum Special Tax per Taxable Unit identified for the Tax Zone
below or as included in Appendix A as each Annexation occurs.
1. Special Tax A
a. Developed Property
(i) Maximum Special Tax A
The Maximum Special Tax A for each Assessor’s Parcel of Developed Property shall be specific
to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2019‐1,
the rate and method adopted for the annexed property shall reflect the Maximum Special Tax
A for the Tax Zones annexed and included in Appendix A. The Maximum Special Tax A for
Developed Property for Fiscal Year 2019‐2020 within Tax Zone 1 is identified in Table 1 below:
TABLE 1
MAXIMUM SPECIAL TAX A RATES
DEVELOPED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum
Special Tax A
1 TR 17170 Single Family Residential Property RU $961
(ii) Increase in the Maximum Special Tax A
On each July 1, commencing on July 1, 2020 the Maximum Special Tax A for Developed
Property shall increase by i) the percentage increase in the Consumer Price Index (All Items)
for Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the
preceding Fiscal Year, or ii) by two percent (2.0%), whichever is greater.
(iii) Multiple Land Use Categories
In some instances an Assessor's Parcel of Developed Property may contain more than one
Land Use Category. The Maximum Special Tax A that can be levied on an Assessor's Parcel
shall be the sum of the Maximum Special Tax A that can be levied for each Land Use Category
located on that Assessor's Parcel. For an Assessor's Parcel that contains more than one land
use, the Acreage of such Assessor's Parcel shall be allocated to each type of property based
on the amount of Acreage designated for each land use as determined by reference to the
site plan approved for such Assessor's Parcel. The Administrator's allocation to each type of
property shall be final.
b. Approved Property
The Maximum Special Tax A for each Assessor’s Parcel of Approved Property shall be specific to
each Tax Zone within the CFD. When additional property is annexed into CFD No. 2019‐1, the rate
and method adopted for the annexed property shall reflect the Maximum Special Tax A for the
Tax Zone annexed and included in Appendix A. The Maximum Special Tax A for Approved property
Fiscal Year 2019‐20 within Tax Zone 1 is identified in Table 2 below:
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TABLE 2
MAXIMUM SPECIAL TAX A RATES
APPROVED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum
Special Tax A
1 TR 17170 Single Family Residential RU $961
On each July 1, commencing on July 1, 2020 the Maximum Special Tax A for Approved Property
shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los Angeles
‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii)
by two percent (2.0%), whichever is greater.
c. Undeveloped Property
The Maximum Special Tax A for each Assessor’s Parcel of Undeveloped Property shall be specific
to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2019‐1, the
rate and method adopted for the annexed property shall reflect the Maximum Special Tax A for
the Tax Zone annexed and included in Appendix A. The Maximum Special Tax A for Undeveloped
Property for Fiscal Year 2019‐20 within Tax Zone 1 is identified in Table 3 below:
TABLE 3
MAXIMUM SPECIAL TAX A RATES
UNDEVELOPED PROPERTY
Tax Zone Tracts Taxable Unit Maximum Special Tax A
1 TR 17170 Acre $4,338
On each July 1, commencing on July 1, 2020 the Maximum Special Tax A for Undeveloped Property
shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los Angeles
‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii)
by two percent (2.0%), whichever is greater.
2. Special Tax B (Contingent)
The City Council shall levy Special Tax B (Contingent) only in the event the POA defaults in its bligation
to maintain the Contingent Services, which default shall be deemed to have occurred, as determined
by the Administrator, in each of the following circumstances:
(a) The POA files for bankruptcy;
(b) The POA is dissolved;
(c) The POA ceases to levy annual assessments for the Contingent Services; or
(d) The POA fails to provide the Contingent Services at the same level as the City provides similar
services and maintains similar improvements throughout the City and within ninety (90) days
after written notice from the City, or such longer period permitted by the City Manager, fails
to remedy the deficiency to the reasonable satisfaction of the City Council.
a. Developed Property
(i) Maximum Special Tax B (Contingent)
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The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is
shown in Table 4 and shall be specific to each Tax Zone within the CFD. When additional
property is annexed into CFD No. 2019‐1, the rate and method adopted for the annexed
property shall reflect the Maximum Special Tax B (Contingent) for each Tax Zones annexed
and included in Appendix A. The Maximum Special Tax B (Contingent) for Fiscal Year 2019‐20
within Tax Zone 1 is identified in Table 4 below:
TABLE 4
MAXIMUM SPECIAL TAX B (CONTINGENT) RATES
DEVELOPED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum Special
Tax B (Contingent)
1 TR 17170 Single Family Residential Property RU $0
(ii) Increase in the Maximum Special Tax B (Contingent)
On each July 1, commencing on July 1, 2020 the Maximum Special Tax B (Contingent) for
Developed Property shall increase by i) the percentage increase in the Consumer Price Index
(All Items) for Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of
the preceding Fiscal Year, or ii) by two percent (2.0%), whichever is greater.
(iii) Multiple Land Use Categories
In some instances an Assessor's Parcel of Developed Property may contain more than one
Land Use Category. The Maximum Special Tax B (Contingent) that can be levied on an
Assessor's Parcel shall be the sum of the Maximum Special Tax B (Contingent) that can be
levied for each Land Use Category located on that Assessor's Parcel. For an Assessor's Parcel
that contains more than one land use, the Acreage of such Assessor's Parcel shall be allocated
to each type of property based on the amount of Acreage designated for each land use as
determined by reference to the site plan approved for such Assessor's Parcel. The
Administrator's allocation to each type of property shall be final.
b. Approved Property
The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is shown
in Table 5 and shall be specific to each Tax Zone within the CFD. When additional property is
annexed into CFD No. 2019‐1, the rate and method adopted for the annexed property shall reflect
the Maximum Special Tax B (Contingent) for the Tax Zone annexed and included in Appendix A.
The Maximum Special Tax B (Contingent) for Fiscal Year 2019‐20 within the Tax Zone is identified
in Table 5 below:
TABLE 5
MAXIMUM SPECIAL TAX B (CONTINGENT) RATES
APPROVED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum Special
Tax B (Contingent)
1 TR 17170 Single Family Residential Property RU $0
On each July 1, commencing on July 1, 2020 the Maximum Special Tax B (Contingent) for Approved
Property shall increase by i) the percentage increase in the Consumer Price Index (All Items) for
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Community Facilities District No. 2019‐1 (Maintenance Services)
Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding
Fiscal Year, or ii) by two percent (2.0%), whichever is greater.
c. Undeveloped Property
The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is shown
in Table 6 and shall be specific to each Tax Zone within the CFD. When additional property is
annexed into CFD No. 2019‐1, the rate and method adopted for the annexed property shall reflect
the Maximum Special Tax B (Contingent) for the Tax Zone annexed and included in Appendix A.
The Maximum Special Tax B (Contingent) for Fiscal Year 2019‐20 within the Tax Zone is identified
in Table 6 below:
TABLE 6
MAXIMUM SPECIAL TAX B (CONTINGENT) RATES
UNDEVELOPED PROPERTY
Tax Zone
Tracts Taxable Unit
Maximum Special
Tax B (Contingent)
1 TR 17170 Acre $0
On each July 1, commencing on July 1, 2020 the Maximum Special Tax B (Contingent) for Undeveloped
Property shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los
Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year,
or ii) by two percent (2.0%), whichever is greater.
D. METHOD OF APPORTIONMENT OF ANNUAL SPECIAL TAX
1. Special Tax A
Commencing with Fiscal Year 2019‐20 and for each following Fiscal Year, the Council shall determine
the Special Tax A Requirement and shall levy the Special Tax A on all Assessor’s Parcels of Taxable
Property until the aggregate amount of Special Tax A equals the Special Tax A Requirement for each
Tax Zone. The Special Tax A shall be levied for each Fiscal Year as follows:
First: The Special Tax A shall be levied Proportionately on all Assessor’s Parcels of Developed
Property within each Tax Zone up to 100% of the applicable Maximum Special Tax to satisfy the Special
Tax A Requirement for such Tax Zone;
Second: If additional moneys are needed to satisfy the Special Tax A Requirement for a Tax Zone
after the first step has been completed, the Special Tax A shall be levied Proportionately on each
Parcel of Approved Property within such Tax Zone up to 100% of the Maximum Special Tax A for
Approved Property;
Third: If additional monies are needed to satisfy the Special Tax A Requirement for a Tax Zone
after the first two steps has been completed, the Special Tax A shall be levied Proportionately on all
Assessor’s Parcels of Undeveloped Property within such Tax Zone up to 100% of the Maximum Special
Tax A for Undeveloped Property.
2. Special Tax B (Contingent)
Commencing with Fiscal Year in which Special Tax B (Contingent) is authorized to be levied and for
each following Fiscal Year, the City Council shall determine the Contingent Special Tax B (Contingent)
Requirement for each Tax Zone, if any, and shall levy the Special Tax on all Assessor’s Parcels of
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Taxable Property within such Tax Zone until the aggregate amount of Special Tax B (Contingent) equals
the Special Tax B ( Contingent) Requirement for such Tax Zone. The Special Tax B (Contingent) Shall
be levied for each Fiscal Year as follows:
First: The Special Tax shall be levied Proportionately on all Assessor’s Parcels of Developed
Property for a Tax Zone up to 100% of the applicable Maximum Special Tax B (Contingent) to satisfy
the Contingent Special Tax B Requirement;
Second: If additional moneys are needed to satisfy the Contingent Special Tax B Requirement after
the first step has been completed, the Special Tax B (Contingent) shall be levied Proportionately on
each Parcel of Approved Property within such Tax Zone up to 100% of the Maximum Special Tax B
(Contingent) for Approved Property;
Third: If additional monies are needed to satisfy the Contingent Special Tax B Requirement after
the first two steps has been completed, the Special Tax B (Contingent) shall be levied Proportionately
on all Assessor’s Parcels of Undeveloped Property within such Tax Zone up to 100% of the Maximum
Special Tax B (Contingent) for Undeveloped Property.
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2019‐1 from time to time. As
each annexation is proposed, an analysis will be prepared to determine the annual cost for providing
Services. Based on this analysis, the property to be annexed, pursuant to California Government Code
section 53339 et seq. will be assigned to the appropriate Maximum Special Tax rate for the Tax Zone
when annexed and included in Appendix A.
F. DURATION OF SPECIAL TAX
For each Fiscal Year, the Special Tax A shall be levied as long as the Services are being provided.
For each Fiscal Year, the Special Tax B (Contingent) shall be levied as long as the Contingent Services
are being provided.
G. EXEMPTIONS
The City shall classify as Exempt Property within CFD No. 2019‐1, any Assessor’s Parcels; (i) which are
owned by, irrevocably offered for dedication, encumbered by or restricted in use by any public entity;
(ii) with public or utility easements making impractical their utilization for other than the purposes set
forth in the easement; (iii) which are privately owned but are encumbered by or restricted solely for
public uses; or (iv) which is in use in the performance of a public function as determined by the
Administrator.
H. APPEALS
Any property owner claiming that the amount or application of the Special Taxes are not correct may
file a written notice of appeal with the City not later than twelve months after having paid the first
installment of the Special Tax that is disputed. A representative(s) of CFD No. 2019‐1 shall promptly
review the appeal, and if necessary, meet with the property owner, consider written and oral evidence
regarding the amount of the Special Tax, and rule on the appeal. If the representative’s decision
requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property
owner, a cash refund shall not be made, but an adjustment shall be made to the Special Tax on that
Assessor’s Parcel in the subsequent Fiscal Year(s).
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I. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem
property taxes, provided, however, that CFD No. 2019‐1 may collect the Special Tax at a different time
or in a different manner if necessary to meet its financial obligations.
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APPENDIX A
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 2019‐1 (MAINTENANCE SERVICES)
COST ESTIMATE
Special Tax A Services ‐ The estimate breaks down the costs of providing one year's maintenance
services for Fiscal Year 2021‐22. These services are being funded by the levy of Special Tax A for
Community Facilities District No. 2019‐1.
TAX ZONE 9
LM 2019‐021
Item Description Estimated Cost
1 Lighting $900
2 Streets $8,957
3 Reserves $135
4 Admin $986
Total $10,978
Special Tax B Contingent Services – The estimate in the table below breaks down the costs of
providing one year’s contingent maintenance services for Fiscal Year 2021‐22. If necessary, these
services will be funded by the levy of Special Tax B (Contingent) for Community Facilities District
No. 2019‐1 Tax Zone 9.
TAX ZONE 9 (CONTINGENT SERVICES)
LM 2019‐021
Item Description Estimated Cost
1 Drainage $2,383
2 Reserves $238
3 Admin $500
Total $3,121
TAX ZONE 9
FY 2021‐22 MAXIMUM SPECIAL TAX RATES
DEVELOPED PROPERTY AND APPROVED PROPERTY
Land Use
Category
Taxable
Unit
Maximum
Special Tax A
Maximum
Special Tax B
Non‐Residential Property Acre $815 $232
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Community Facilities District No. 2019‐1 (Maintenance Services)
TAX ZONE 9
FY 2021‐22 MAXIMUM SPECIAL TAX RATES
UNDEVELOPED PROPERTY
Taxable
Unit
Maximum
Special Tax A
Maximum
Special Tax B
Acre $815 $232
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Community Facilities District No. 2019‐1 (Maintenance Services)
TAX ZONE SUMMARY
Annexation
Tax
Zone
Tract
APN
Fiscal
Year
Maximum
Special Tax A
Maximum
Special Tax B
Subdivider
Original 1 17170 2019‐20 $961 / RU $0 / RU Santiago Communities, Inc.
1 2 17329 2019‐20 $473 / RU $0 / RU JEC Enterprises, Inc.
2 3 PM 19814 2020‐21 $608 / Acre $0 / Acre GWS #4 Development, LLC
3 4 0266‐041‐39 2019‐20 $1,136 / Acre $0 / Acre Devore Storage Facility, LLC
4 5 TR 20006 2020‐21 $344 / RU $57 / RU TH Rancho Palma, LLC
5 6 PM 19701 2020‐21 $1,895 / Acre $528 / Acre Strata Palma, LLC
6 7 PM 20112 2020‐21 $3,197 / Acre $0 / Acre San Bernardino Medical
Center LLC
7 8 TR 20293 2021‐22 $2,913 / Acre $334 / Acre ICO Fund VI, LLC
8 9 LM 2019‐021 2021‐22 $815 / Acre $232 / Acre TR 2600 Cajon Industrial LLC
ESCALATION OF MAXIMUM SPECIAL TAXES
On each July 1, commencing on July 1, 2020 the Maximum Special Tax shall increase by i) the
percentage increase in the Consumer Price Index (All Items) for Los Angeles ‐ Riverside ‐ Orange
County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii) by two percent
(2.0%), whichever is greater.
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Community Facilities District No. 2019‐1 (Maintenance Services)
APPENDIX B
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 2019‐1 (MAINTENANCE SERVICES)
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2019‐1, as provided by
Section 53313 of the Act, will include all costs attributable to maintaining, servicing, cleaning, repairing
and/or replacing landscaped areas (may include reserves for replacement) in public street right‐of‐ways,
public landscaping, public open spaces and other similar landscaped areas officially dedicated for public
use. These services including the following:
(a) maintenance and lighting of parks, parkways, streets, roads and open space, which
maintenance and lighting services may include, without limitation, furnishing of electrical power to street
lights and traffic signals; repair and replacement of damaged or inoperative light bulbs, fixtures and
standards; maintenance (including irrigation and replacement) of landscaping vegetation situated on or
adjacent to parks, parkways, streets, roads and open space; maintenance and repair of irrigation facilities;
maintenance of public signage; graffiti removal from and maintenance and repair of public structures
situated on parks, parkways, streets, roads and open space; maintenance and repair of playground or
recreation program equipment or facilities situated on any park; and
(b) maintenance and operation of water quality improvements which include storm drainage
and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts, infiltration
basins, flood control channels, fossil fuel filters, and similar facilities. Maintenance services may include
but is not limited to the repair, removal or replacement of all or part of any of the water quality
improvements, fossil fuel filters within the public right‐of‐way including the removal of petroleum
hydrocarbons and other pollutants from water runoff, or appurtenant facilities, clearing of inlets and
outlets; erosion repairs; and cleanup to improvements, and other items necessary for the maintenance,
servicing; or both of the water quality basin improvements within flood control channel improvements;
and
(c) public street sweeping, on the segments of the arterials within the boundaries of CFD No.
2019‐1; as well as local roads within residential subdivisions located within CFD No. 2019‐1; and any
portions adjacent to the properties within CFD No. 2019‐1; and
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may
be expended to pay “Administrative Expenses,” as said term is defined in the Rate and Method of
Apportionment.
The above services shall be limited to those provided within the boundaries of CFD No. 2019‐1 or for the
benefit of the properties within the boundaries of CFD No. 2019‐1, as the boundary is expanded from time
to time by anticipated annexations, and said services may be financed by proceeds of the special tax of
CFD No. 2019‐1 only to the extent that they are in addition to those provided in the territory of CFD No.
2019‐1 before CFD No. 2019‐1 was created.
26.d
Packet Pg. 915 Attachment: Attachment 4 - Resolution No. 2021-16: Exhibit C - Rate and Method of Apportionment of Special Taxes (7018 : Declaring Intent to
City of San Bernardino 15
Community Facilities District No. 2019‐1 (Maintenance Services)
APPENDIX C
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 2019‐1 (MAINTENANCE SERVICES)
PROPOSED BOUNDARIES AND POTENTIAL ANNEXATION AREA BOUNDARIES
26.d
Packet Pg. 916 Attachment: Attachment 4 - Resolution No. 2021-16: Exhibit C - Rate and Method of Apportionment of Special Taxes (7018 : Declaring Intent to
WESTRENAVE24TH STCAJON BLVDMEDICAL CENTER DR·|}þ210§¨¦215£¤660148-122-04ANNEXATION MAP NO. 8COMMUNITY FACILITIES DISTRICT NO. 2019-1(MAINTENANCE SERVICES)CITY OF SAN BERNARDINOCOUNTY OF SAN BERNARDINO, STATE OF CALIFORNIASHEET 1 OF 1 SHEETI HEREBY CERTIFY THAT THE WITHIN MAP SHOWING PROPOSEDBOUNDARIES OF COMMUNITY FACILITIES DISTRICT 2019-1(MAINTENANCE SERVICES) FOR THE CITY OF SAN BERNARDINO,COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA, WASAPPROVED BY THE CITY COUNCIL OF THE CITY OF SANBERNARDINO AT A REGULAR MEETING THEREOF, HELDON THE ____ DAY OF ____________________, 20 ____. BY ITS RESOLUTION NO. ____________________ _________________________________________ CITY CLERK, CITY OF SAN BERNARDINO FILED IN THE OFFICE OF THE CITY CLERK THIS _____ DAY OF________, 20 ____. _________________________________________ CITY CLERK, CITY OF SAN BERNARDINO CFD 2019-1TAX ZONE 9^_£¤66£¤66£¤66§¨¦215§¨¦10·|}þ259·|}þ38·|}þ330·|}þ18·|}þ210THIS ANNEXATION MAP CORRECTY SHOWS THE LOT ORPARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE COMMUNITY FACILITIES DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCEL REFER TO THE COUNTY ASSESSOR MAPS FORFISCAL YEAR 2020-21. -LEGEND ANNEXATION AREA BOUNDARYPARCEL LINECITY BOUNDARYXXXX-XXX-XX ASSESSOR PARCEL NUMBER 9 TAX ZONETHIS MAP SHOWS THE BOUNDARIES OF AREAS TO BEANNEXED TO COMMUNITY FACILITIES DISTRICT NO. 2019-1(MAINTENANCE SERVICES), OF THE CITY OF SANBERNARDINO, COUNTY OF SAN BERNARDINO, STATE OFCALIFORNIA. THE BOUNDARIES OF WHICH COMMUNITY FACILITIESDISTRICT ARE SHOWN AND DESCRIBED ON THE MAPTHEREOF WHICH WAS PREVIOUSLY RECORDED ONJUNE 6, 2019 IN BOOK 88 OF MAPS OF ASSESSMENTAND COMMUNITY FACILITIES DISTRICT AT PAGE 32 ANDAS INSTRUMENT NO. 2019-0185323 IN THE OFFICE OF THECOUNTY RECORDER OF THE COUNTY OF SAN BERNARDINO,STATE OF CALIFORNIA. THIS MAP WAS FILED UNDER DOCUMENT NUMBER_____________, THIS ____ DAY OF _______, 20 ____, AT_____ M. IN BOOK ___ OF __________ AT PAGE ____, ATTHE REQUEST OF _____________________________IN THE AMOUNT OF $_________ BOB DUTTON ASSESSOR-RECORDER-CLERK COUNTY OF SAN BERNARDINO BY:________________________________ DEPUTY RECORDER SAN BERNARDINO COUNTY RECORDER'S CERTIFICATE926.ePacket Pg. 917Attachment: Attachment 5 - Resolution No. 2021-16; Exhibit D - Annexation and Potential Annexation
26.ePacket Pg. 918Attachment: Attachment 5 - Resolution No. 2021-16; Exhibit D - Annexation and Potential Annexation
26.f
Packet Pg. 919 Attachment: Attachment 6 - Resolution No. 2021-16; Exhibit E - Signed Petition, Waiver and Consent (7018 : Declaring Intent to Annex
26.f
Packet Pg. 920 Attachment: Attachment 6 - Resolution No. 2021-16; Exhibit E - Signed Petition, Waiver and Consent (7018 : Declaring Intent to Annex
PARCEL A EXHIBIT "A" LEGAL DESCRIPTION AFTER LOT MERGER
LM2019-021
THOSE PORTIONS OF THE NORTH 24 ACRES OF LOT 2, BLOCK 83, RANCHO SAN
BERNARDINO, AS SHOWN BY MAP ON FILE MARCH 10, 1857 IN BOOK 7, PAGE 2, OF MAPS,
RECORDS OF SAN BERNARDINO COUNTY; AND THAT PORTION OF THE MUSCUPIABE RANCHO, SITUATED IN SECTION 29, TOWNSHIP 1 NORTH, RANGE 4 WEST, SAN BERNARDINO BASE AND
MERIDIAN, IF SAID LINES WERE EXTENDED ACROSS SAID RANCHO, IN THE COUNlY OF SAN
BERNARDINO, AS SHOWN BY MAP ON FILE JUNE 21, 1872 IN BOOK 7, PAGE 23 OF MAPS, RECORDS OF
SAID COUNTY; AND THAT PORTION OF LOT 1, BLOCK 83 OF RANCHO SAN BERNARDINO, AS SHOWN BY MAP ON FILE MARCH 10, 1857 IN BOOK 7, PAGE 2, OF MAPS, RECORDS OF SAN BERNARDINO
COUNTY, CALIFORNIA, DESCRIBED AS FOLLOWS: ,...
BEGINNING AT THE INTERSECTION OF THE NORTH LINE OF SAID LOT 2, BLOCK 83, RANCHO SAN
BERNARDINO WITH THE SOUTHWESTERLY LINE OF CAJON BOULEVARD HAVING A SOUTHWESTERLY
30.00 FOOT HALF-WIDTH; THENCE ALONG THE SAID SOUTHWESTERLY LINE NORTH 38° 33' 35" WEST
73 .70 FEET TO AN INTERSECTION WITH THE NORTHEASTERLY PROLONGATION OF A LINE PARALLEL AND 10 FEET NORTHWESTERLY OF, MEASURE AT RIGHT ANGLES FROM THE CENTER LINE OF THAT
CERTAIN DRAINAGE EASEMENT, IN FAVOR OF SAN BERNARDINO COUNTY FLOOD CONTROL DISTRICT,
AS DESCRIBED IN DEED RECORDED JULY o,, 1954 AS INSTRUMENT NO� 471, IN BOOK 3418, PAGE 383, OF OFFICIAL RECORD, SAID COUNTY; THENCE ALONG SAID PARALLEL UNE SOUTH 440 57' 30"
EAST 1075.61 FEET TO THE BEGINNING OF A TANGENT CURVE SOUTHEASTERLY HAVING A RADIUS OF 335 FEET; THENCE SOVTHWESTERLY ALONG SAID CURVE THROUGH A CENTRAL ANGLE OF 16° 09' 10"
A DISTANCE OF 99.44 FEET TO THE EAST LINE OF MEDICAL CENTER DRIVE (FORMERLY MUSCOTT
STREET) HAVING A EASTERLY 41.25 FOOT t-fALF-WIDTH; THENCE ALONG SAID EAST LINE OF MEDICAL
CENTER DRIVE SOUTH o0 06' 46" EAST 10.91 FEET TO THE SOUTH UNE OF THE SAID NORTH 24
ACRES OF LOT 2, BLOCK 83;.THENCE ALONG SAID SOUTH LINE OF SAID NORTH 24 ACRES OF LOT 2, BLOCK 83 SOUTH 89° 52' 31" EAST 1249.95 FEET TO A POINT ON THE WESTERLY LINE OF WESTERN
AVENUE HAVING A WESTERLY 30.00 FOOT HALF-WIDTH; THENCE ALONG THE WESTERLY LINE OF
SAID WESTERN AVENUE NEXT THREE (3) COURSES NORTH 00 ° 00' 14a EAST 37.58 FEET, TO BEGINNING OF A TANGENT CURVE SOUTHEASTERLY HAVING A RADIUS OF 130.00 FEET; THEN NORTHEASTERLY ALONG SAID OJRVE THROUGH A CENTRAL ANGLE OF 51° 01' 15" A DISfANCE OF
115.76 FEET; NORTH 51 o 01' 29" EAST 36.53 FEET TO A POINT ON A NON-TANGENT CURVE CONCAVE NORTHERLY, HAVING A RADIUS OF 5869.65 FEET WITH RADIAL BEARING OF SOUTH 51° 21' 56"
WEST, ALSO BEING THE SOUTHWESTERLY LINE OF SAID CAJON BOULEVARD, HAVING A
SOUTHWESTERLY 60.00 FOOT HALF-WIDTH; THENCE COl'fTINUiNG ALONG SOUTHWESTERLY LINE OF
SAID CAJON BOULEVARD ALONG SAID QJRVE NORTHWESTERLY TI-fROUGH A CENlRAL ANGLE OF 00°
05' 32" A DISTANCE OF 9.45 FEET; THENCE CONTINUING ALONG SAID SOlJTHWESTERL Y LINE OF SAID
CAJON BOULEVARD NORTH 38° 32' 32" WEST 797.14 TO THE NORTH LINE OF SAID LOT 2, BLOCK 83;
THENCE ALONG SAID NORTH UNE OF SAID LOT 2, BLOCK 83, SOUTH 89° 52' 55" EAST 38.42 FEET TO
THE POINT OF BEGINNING.Page 1 of2 26.f
Packet Pg. 921 Attachment: Attachment 6 - Resolution No. 2021-16; Exhibit E - Signed Petition, Waiver and Consent (7018 : Declaring Intent to Annex
26.f
Packet Pg. 922 Attachment: Attachment 6 - Resolution No. 2021-16; Exhibit E - Signed Petition, Waiver and Consent (7018 : Declaring Intent to Annex
13.677 ACRES. MORE OR LESS EXHIBIT B
LOT MERGER NO. LM 2019-021
LEGEND MERGER BOUNDARY
LOT LINE TO BE MERGED - - - - - -
NORTH LINE OF LOT 2, BLOCK 83,PER BOOK 7, PAGE 2
.. -. -.. -----------------•· -------. ---_ _\ ---------------------
� I � SCALE:
...J � a� I�
1"=260'
'/ ' 6=16"09'10"R=335.00' L=94.44' T=47.54'
LOT LINE TO BE MERGED
LOT LINE TO BE MERG
N51 "01
6=0"05'32" R=5869.65' L=9.45' S)·T=4.72' ��
��,�
':-...fl,,._ ��
.O,;:;Q"()5'32"R=5869.65'L=9.45' T=4.72'
�
.0.=51"01'15"R=130.00' L=115.76' T=-62.04' J NOO"O SEE DETAIL •A"
N89°52'31"W 1249.95'
:' IV6t - ' 24TI-I : .,,,. \ STREET : .,.o.. '
37.5
: · J,s, R '--THE SOUTH LINE OF THE NORTH 24
LSEE DETAIL "8" �� A CR ES OF LOT 2, BLOCK 83, R.S.B. PER RS 67/84
OWNERS NAMES:
APN: 0148-122-03-l APN: 0148-181-01 I MVP SAN APN: 0148-022-07 BERNARDINO CAJON, LLC
PREPARED UNDER THE SUPERVISION OF:
ROBERT FILLMORE GREFE.Ci. 33052 z. .... i7-DATE: Page 1 of 1
0
0:::w 1-z w(.)
DETAIL "8" SCALE: 1•=80'
26.f
Packet Pg. 923 Attachment: Attachment 6 - Resolution No. 2021-16; Exhibit E - Signed Petition, Waiver and Consent (7018 : Declaring Intent to Annex
EXHIBIT F
NOTICE OF PUBLIC HEARING ON INTENTION TO ANNEX TERRITORY TO AN
EXISTING COMMUNITY FACILITIES DISTRICT 2019-1 (MAINTENANCE SERVICES)
(ANNEXATION NO. 8)
NOTICE IS HEREBY GIVEN that the City Council of the City of San Bernardino on January 20, 2021
adopted its Resolution No. 2021-___, in which it declared its intention to annex territory to existing
Community Facilities District No. 2019-1 (Maintenance Services) (the "CFD No. 2019-1"), and to levy a
special tax to pay for certain safety services, all pursuant to the provisions of the Mello-Roos Community
Facilities Act of 1982, Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code. The
resolution describes the territory to be annexed and describes the rate and method of apportionment of the
proposed special tax. No change in the tax levied in the existing CFD No. 2019-1 is proposed.
NOTICE IS HEREBY FURTHER GIVEN that the City Council has fixed 7:00 p.m., or as soon thereafter as
practicable, Wednesday, March 3, 2021 at the Bing Wong Auditorium of the Norman F. Feldheym Public
Library at 555 W. 6th Street, San Bernardino, California, as the time and place when and where the City
Council will conduct a public hearing on the annexation of territory to CFD No. 2019-1. At the hearing, the
testimony of all interest persons for or against the annexation of the territory or the levying of the special
taxes will be heard. If and to the extent participation in the March 3, 2021 meeting must occur by
teleconference, videoconference, or other electronic means authorized by the Ralph M. Brown Act or an
Executive Order of the Governor of California, the means and methods for participating the meeting shall
be posted on the Agenda for said meeting, which shall be posted at least 72 hours prior to the meeting on
the City of San Bernardino (www.sbcity.org), and outside of the Bing Wong Auditorium of the Norman F.
Feldheym Public Library at 555 W. 6th Street, San Bernardino, California, 92418. A copy of the Agenda
will be made available upon request to the San Bernardino City Clerk's office at 909-384-5002.
DATED: ____________, 2021 _________________________________________
City Clerk of the City of San Bernardino
PUB: _______________, 2021
26.g
Packet Pg. 924 Attachment: Attachment 7 - Resolution No. 2021-16; Exhibit F - Notice of Public Hearing (7018 : Declaring Intent to Annex Territory: CFD No.
EXHIBIT G
CITY OF SAN BERNARDINO
COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA
COMMUNITY FACILITIES DISTRICT NO. 2019-1 (MAINTENANCE SERVICES)
ANNEXATION NO. 8
(March 3, 2021)
This ballot is for the use of the authorized representative of the following owner of land within
Community Facilities District No. 2019-1 (Maintenance Services) (“CFD No. 2019-1”) of the City
of San Bernardino:
Name of Landowner Number of Acres Owned Total Votes
TR 2600 Cajon Industrial LLC 14.44 15
According to the provisions of the Mello-Roos Community Facilities Act of 1982, and resolutions
of the City Council (the “Council”) of the City of San Bernardino (the “City”), the above-named
landowner is entitled to cast the number of votes shown above under the heading “Total Votes,”
representing the total votes for the property owned by said landowner. The City has sent the
enclosed ballot to you so that you may vote on whether or not to approve the special tax.
This special tax ballot is for the use of the property owner of the parcels identified below, which
parcels are located within the territory proposed to form the CFD No. 2019-1, City of San
Bernardino, County of San Bernardino, State of California. Please advise the City Clerk, at (909)
384-5002 if the name set forth below is incorrect or if you are no longer one of the owners of these
parcels. This special tax ballot may be used to express either support for or opposition to the
proposed special tax. To be counted, this special tax ballot must be signed below by the owner
or, if the owner is not an individual, by an authorized representative of the owner. The ballot must
then be delivered to the City Clerk, either by mail or in person, as follows:
Mail
Delivery: If by mail, place ballot in the return envelope provided, and mail no later than
February 17, 2021, two calendar weeks prior to the date set for the election.
Mailing later than this deadline creates the risk that the special tax ballot may not
be received in time to be counted.
Personal
Delivery: If in person, deliver to the City Clerk at any time up to 7:00 p.m. on March 3, 2021,
at the Clerk’s office at 201 N. “E” Street, Bldg A, City of San Bernardino, CA 92401.
However delivered, this ballot must be received by the Clerk prior to the close of the public
meeting on March 3, 2021.
Very truly yours,
Genoveva Rocha, CMC, City Clerk
26.h
Packet Pg. 925 Attachment: Attachment 8 - Resolution No. 2021-16; Exhibit G - Special Election Ballot (7018 : Declaring Intent to Annex Territory: CFD No.
TO CAST THIS BALLOT, PLEASE RETURN THIS ENTIRE PAGE.
OFFICIAL SPECIAL TAX BALLOT
Name & Address of Property Owner: Assessor’s Parcel Number(s):
TR 2600 Cajon Industrial LLC
Attn: David Graves
801 Grand Ave.
Des Moines, Iowa 50392
0148-122-04
CITY OF SAN BERNARDINO
COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA
COMMUNITY FACILITIES DISTRICT NO. 2019-1 (MAINTENANCE SERVICES)
AN “X” OR OTHER MARK WILL CAST ALL VOTES ASSIGNED TO THIS BALLOT
SPECIAL TAX BALLOT MEASURE MARK “YES” OR “NO”
WITH AN “X”:
Shall the City Council of the City of San Bernardino be authorized to
levy a special tax on an annual basis at the rates and apportioned
as described in Exhibit C to the Resolution Declaring its Intention to
Annex territory to Community Facilities District No. 2019-1
(Maintenance Services) adopted by the City Council on January 20,
2021 (the “Resolution”), which is incorporated herein by this
reference, within the territory identified on the map entitled
“Annexation Map No. 8 of Community Facilities District No. 2019-1
(Maintenance Services) City of San Bernardino” to finance certain
services as set forth in Section 4 to the Resolution (including
incidental expenses), and shall an appropriation limit be established
for the Community Facilities District No. 2019-1 (Maintenance
Services) in the amount of special taxes collected?
YES _________
NO _________
Certification for Special Election Ballot
The undersigned is an authorized representative of the above-named landowner and is the
person legally authorized and entitled to cast this ballot on behalf of the above-named landowner.
I declare under penalty of perjury under the laws of the State of California that the foregoing is
true and correct and that this declaration is executed on ____________, 20__.
TR 2600 Cajon Industrial LLC
By: David Graves
Principal Real Estate Investors Managing
Director
Signature
Print Name
Title
26.h
Packet Pg. 926 Attachment: Attachment 8 - Resolution No. 2021-16; Exhibit G - Special Election Ballot (7018 : Declaring Intent to Annex Territory: CFD No.
PROJECT MAP CFD NO. 2019-1 (MAINTENANCE SERVICES) TAX ZONE 9 26.iPacket Pg. 927Attachment: Attachment 9 - Project/Location Map (7018 : Declaring Intent to Annex Territory: CFD No.
26.jPacket Pg. 928Attachment: Attachment 10 - CFD Maintenance Area Exhibit (7018 : Declaring Intent to Annex Territory:
Page 1
Consent Calendar
City of San Bernardino
Request for Council Action
Date: January 20, 2021
To: Honorable Mayor and City Council Members
From: Robert D. Field, City Manager
By:Kris Jensen, Director of Public Works
Subject: Declaring Intent to Annex Territory: CFD No. 2019-1
(Maintenance Services): Annexation No.7 (Ward 2)
Recommendation
Adopt Resolution No. 2021-17 of the Mayor and City Council of the City of San
Bernardino, California, declaring its intention to annex territory into Community Facilities
District No. 2019-1 (Maintenance Services) of the City of San Bernardino, adopting a
map of the area to be proposed (Annexation No. 7) and authorizing the levy of a special
taxes therein.
Background
On June 5, 2019, the Mayor and City Council approved Resolution No. 2019-81
establishing Community Facilities District No. 2019-1 (Maintenance Services) of the City
of San Bernardino (the "CFD No. 2019-1" or "District") for the purpose of levying special
taxes on parcels of taxable property to provide certain services which are necessary to
meet increased demands placed upon the City.
Discussion
On July 17, 2019, the Mayor and City Council adopted Resolution No. 2019 -178,
establishing CFD No. 2019-1 pursuant to the provisions of the Mello-Roos Community
Facilities Act of 1982 (“Act”). CFD No. 2019 -1 allows for the levy of special taxes on
parcels of taxable property for the purpose of providing certain services which are
necessary to meet increased demands placed by development upon the Cit y.
Development projects are subject to conditions of approval that require projects to
form/annex a maintenance district. These districts apply an annual fee or special tax
upon properties within the District which provide the revenue to offset the cost of
maintenance of the public improvements necessary to serve the development. The
Developer has agreed to initiate and conduct the CFD annexation proceedings pursuant
to the Act. To that end, the Developer has submitted a "Consent and Waiver" form,
which is on file in the City Clerk's office that authorizes the City to (1) hold the election
and declare election results; (2) shorten election time requirements; (3) waive analysis
and arguments; (4) waive all notice requirements relating to the conduct of the election
immediately following the public hearing.
27
Packet Pg. 929
7041
Page 2
The public facilities and services proposed to be financed within the territory to be
annexed to the District are the following:
1. Maintenance of median landscaping and other public improvements instal led
within the public rights-of-way; and
2. Public lighting and appurtenant facilities, including street lights within public
rights-of-way and traffic signals; and
3. Maintenance of streets, including pavement management, and provide street
sweeping; and
4. Maintenance and operation of water quality improvements including storm
drainage and flood protection facilities; and
5. City and County costs associated with the setting, levying and collection of the
special tax, and in the administration of the District including the contract
administration and for the collection of reserve funds.
The proposed development includes approximately 9.66 gross acres of a vacant
residential property to include 96 detached single -family units. The property is located
north of I-10, south of Sycamore Lane between Ferree Street and Richardson Street. At
build out this development will create 6.38 net taxable acres as a new Tax Zone No. 8
within CFD No. 2019-1, as shown in the boundary map and included in the Resolution
of Intention as Exhibit “D”. In order to annex into CFD No. 2019 -1, a Resolution of
Intention to annex property must be approved to identify the facilities to be maintained
and establish the maximum special tax for this Tax Zone. The Resolution of Intention
shall also set the date and time for the public hearing.
The rate and method of apportionment of the special tax for this Tax Zone, (Tax Zone
No. 8), is included as Exhibit “C” to the Resolution of Intention. The maximum annual
special tax for this development has been calculated to be $216 per unit for FY 2021/22.
This tax rate includes a Maximum Special Tax A of $194 per unit per year for
maintenance services of public facilities and a Maximum Annual Special Tax B
(Contingent) of $22 per unit per year. Special Tax B (Contingent) is for the maintenance
and operation of the improvements described in Exhibit “B” attached hereto. If the
Property Owners Association (POA) were to default of its obligation to maintain such
improvements, the City would be able to collect funds to pay for those services. Annual
Special Tax B (Contingent) rate is proposed to escalate each year at the greater of
Consumer Price Index (CPI) or 2%. Attachment 3 attached to the staff report is a
maintenance exhibit to illustrate which services are being maintained by the CFD and
by the POA.
In order to annex property to CFD No. 2019 -1 pursuant to the provisions of California
Government Code Section 53311 et seq., the City must adopt a series of three
statutorily required Resolutions and an Ordinance which are summarized below.
27
Packet Pg. 930
7041
Page 3
Resolution declaring City intent to annex territory to Community Facilities District
No. 2019-1 including the boundary of the area to be annexed and the rate and
method of apportionment of special taxes within the annexation area (the special
tax applies only to properties within the annexation area).
Resolution calling an election to submit to the qualified electors the question of
levying a special tax within the area proposed to be annexed to the Dis trict.
Resolution declaring the results of the election and directing the recording of the
notice of special tax lien.
Amend the Ordinance and order the levy and collection of special taxes in the
District.
With the adoption of the Resolution of In tention, the Public Hearing would be scheduled
for March 3, 2021.
2020-2025 Key Strategic Targets and Goals
This project is consistent with Key Target No 4: Ensure Development of a Well-Planned
Balanced and Sustainable City. This project will contribute to ensure that the City is
clean and attractive and provide infrastructure designed for long term economic growth.
Fiscal Impact
The individual property owners in the CFD will be responsible for annual payments of
special taxes. Upon full completion of the development, it is estimated that there will be
an annual collection of special tax revenues of approximately $20,717 to be used to pay
for maintenance costs.
On March 1 of each year, every taxable unit for which a building permit has been issued
within the boundaries of the CFD will be subject to the special tax for the ensuing Fiscal
Year. If the anticipated costs of maintaining the facilities in any given Fiscal Year, prior
to build-out of the project, exceeds the special tax revenues available from parcels for
which building permits have been issued, then the special tax may also be applied to
property within recorded final subdivision maps, as well as other undeveloped property
within the boundaries of the CFD.
All costs associated with annexation into the CFD have been borne by the Developer.
By annexing into the CFD, the costs of maintaining improvements located within the
development will be financed through special taxes levied on the parcels within CFD
No. 2019-1 and not through the City’s General Fund.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino, adopt
Resolution No. 2021-17 of the Mayor and City Council of the City of San Bernardino,
California, declaring its intention to annex territory into Community Facilities District No.
2019-1 (Maintenance Services) of the City of San Bernardino, adopting a map of the
area to be proposed (Annexation No. 7) and authorizing the levy of special taxes
27
Packet Pg. 931
7041
Page 4
therein.
Attachments
Attachment 1 Resolution No. 2021-17
Attachment 2 Resolution No. 2021-17; Exhibit A - Description of Territory
Attachment 3 Resolution No. 2021-17; Exhibit B - Description of Authorized
Services
Attachment 4 Resolution No. 2021-17; Exhibit C - Rate and Method of
Apportionment
Attachment 5 Resolution No. 2021-17; Exhibit D - Annexation and Potential
Annexation Boundary Maps
Attachment 6 Resolution No. 2021-17; Exhibit E - Signed Petition, Waiver and
Consent
Attachment 7 Resolution No. 2021-17; Exhibit F - Notice of Public Hearing
Attachment 8 Resolution No. 2021-17; Exhibit G - Special Election Ballot
Attachment 9 Project/Location Map
Attachment 10 CFD Area Maintenance Exhibit
Ward: 2
Synopsis of Previous Council Actions:
June 5, 2019 Mayor and City Council adopted Resolution No. 2019 -81, a
Resolution of Intention to form Community Facilities District No.
2019-1 (Maintenance Services) of the City of San Bernardino (the
“Resolution of Intention”), pursuant to the provisions of the “Mello -
Roos Community Facilities Act of 1982”.
July 17, 2019 Resolution No. 2019-178 was adopted establishing Community
Facilities District No. 2019-1; Resolution No. 2019-179 was
adopted declaring election results for Community Facilities District
No. 2019-1; and first reading of Ordinance No. MC-1522 levying
special taxes to be collected during FY 2019 -20 to pay annual costs
of maintenance, services and expenses with respect to Community
Facilities District No. 2019-1.
August 7, 2019 Final reading of Ordinance No. MC-1522 levying special taxes to be
collected during FY 2019-20 to pay annual costs of maintenance,
services and expenses with respect to Community Facilities District
No. 2019-1.
27
Packet Pg. 932
RESOLUTION NO. 2021-17
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
DECLARING ITS INTENTION TO ANNEX TERRITORY
INTO COMMUNITY FACILITIES DISTRICT NO. 2019-1
(MAINTENANCE SERVICES) OF THE CITY OF SAN
BERNARDINO, ADOPTING A MAP OF THE AREA TO BE
PROPOSED (ANNEXATION NO. 7) AND AUTHORIZING
THE LEVY OF A SPECIAL TAXES THEREIN
WHEREAS, pursuant to the Mello-Roos Community Facilities Act of 1982 (the “Act”),
on June 5, 2019, the City Council (the “City Council”) of the City of San Bernardino (th e
“City”) approved Resolution No. 2019-081 establishing Community Facilities District No. 2019-
1 (Maintenance Services) of the City of San Bernardino, County of San Bernardino, State of
California, defined the "CFD No. 2019-1", for the purpose of levying special taxes on parcels of
taxable property therein for the purpose of providing certain services which are necessary to
meet increased demands placed upon the City; and
WHEREAS, the City Council has received a written instrument from the landowner in
the CFD No. 2019-1 to initiate and conduct proceedings pursuant to the Act, to annex territory to
CFD No. 2019-1 and consenting to the shortening of election time requirements, waiving
analysis and arguments, and waiving all notice requirements relating to the conduct of the
election; and
WHEREAS, the City Council has been advised that certain property owners have
requested that the area shown in Exhibit D be annexed territory to the boundaries of CFD No.
2019-1, that a rate and method of apportionment of the special tax to be levied therein be
established.
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. Intent to Annex. The City Council hereby declares that it proposes and
intends to conduct proceedings pursuant to Article 3.5 for the annexation to the Community
Facilities District of the territory described in Exhibit A attached hereto. The City Council
determines that the public convenience and necessity require that such territory be annexed to the
Community Facilities District.
SECTION 2. Name of the Community Facilities District. The name of the existing
community facilities district is known as “Community Facilities District No. 2019-1
(Maintenance Services)”.
SECTION 3. Description of Territory Proposed to be Annexed, Annexation Map. The
territory proposed to be annexed are included within the boundaries within which property may
annex to CFD No. 2019-1 and are more particularly described and shown on that certain map
entitled “Boundaries – Potential Annexation Area Community Facilities District No. 2019-1
27.a
Packet Pg. 933 Attachment: Attachment 1 - Resolution No. 2021-17 (7041 : Declaring Intent to Annex Territory: CFD No. 2019-1 (Maintenance Services):
Resolution No. 2021-17
(Maintenance Services) of the City of San Bernardino, County of San Bernardino, State of
California,” as recorded on June 6, 2019 in Book 88 of Maps of Assessment and Community
Facilities District, Page 33, and as Instrument No. 2019-0185395 in the official records of the
County of San Bernardino. The territory proposed to be annexed to the CFD No. 2019 -1 is
described in Exhibit A attached hereto and by this reference made a part hereof. Such territo ry is
also shown and described on the map thereof entitled "Annexation Map No. 7, Community
Facilities District No. 2019-1 (Maintenance Services), City of San Bernardino, County of San
Bernardino, State of California," which is on file with the City Clerk (the "Annexation Map")
and attached hereto as Exhibit D.
SECTION 4. Description of Authorized Services. The services proposed to be financed
by CFD No. 2019-1 (the “Services”) are described in Exhibit B attached hereto. The cost of
providing the Services includes “incidental expenses,” which include costs associated of CFD
No. 2019-1, determination of the amount of special taxes, collection or payment of special taxes,
or costs otherwise incurred in order to carry out the authorized purposes of CFD No. 2019-1.
The Services authorized to be financed by CFD No. 2019-1 are in addition to those currently
provided in the territory of CFD No. 2019 -1 and do not supplant services already available
within that territory.
SECTION 5. Levy of Special Taxes. Except where funds are otherwise available, a
special tax sufficient to pay the costs of the Services (including incidental expenses), secured by
recordation of a continuing lien against all nonexempt real property in CFD No. 2019-1, will be
levied annually within CFD No. 2019-1. The Rate and Method of Apportionment, and manner of
collection of the special tax are specified in Exhibit C.
SECTION 6. Adoption of Annexation Map. Pursuant to Section 3110.5 of the Streets
and Highways Code, the City Council adopts the Annexation Map as the map of the area
proposed to be annexed to the CFD No. 2019-1. Pursuant to Section 3111 of said Code, the City
Clerk shall file the original of the Annexation map in his office and shall file a copy of the
Annexation Map with the County Recorder of the County of San Bernardino no later than 15
days prior to the date of the hearing specified in Section 7 hereof.
SECTION 7. Public Hearing. The City Council hereby fixes 7:00 p.m., or as soon
thereafter as practicable, on Wednesday, March 3, 2021, at the Bing Wong Auditorium of the
Norman F. Feldheym Public Library at 555 W. 6th Street, San Bernardino, California, 92418, as
the time and place when and where the City Council will conduct a public hearing on the
proposed annexation of the said territory to the CFD No. 2019-1.
SECTION 8. Notice of Public Hearing. The City Clerk is hereby directed to publish, or
cause to be published, a notice of said public hearing, in substantially the form attached hereto as
Exhibit F, one time in a newspaper of general circulation published in the area of CFD No. 2019-
1. The publication of said notice shall be completed at least seven days prior to the date herein
fixed for said hearing. Said notice shall contain the information prescribed by Section 53322 of
the Act.
SECTION 9. Mailing Ballots. In anticipation of its action on Wednesday March 3,
2021 to call the election on the annexation for the same date, pursuant to waiver of election time
27.a
Packet Pg. 934 Attachment: Attachment 1 - Resolution No. 2021-17 (7041 : Declaring Intent to Annex Territory: CFD No. 2019-1 (Maintenance Services):
Resolution No. 2021-17
limits from the landowners, the City Council hereby authorizes the City Clerk to mail to each
landowner in the territory proposed to be annexed to the CFD No. 2019-1 a ballot in
substantially the form set forth in Exhibit G hereto. A copy of the waiver and consent form
signed by the property owner is attached hereto as Exhibit E and incorporated herein by this
reference.
SECTION 10. That the City Council finds this Resolution is not subject to the California
Environmental Quality Act (CEQA) in that the activity is covered by the general rule that CEQA
applies only to projects which have the potential for causing a significant effect on the
environment. Where it can be seen with certainty, as in this case, that there is no possibility that
the activity in question may have a significant effect on the environment, the activity is not
subject to CEQA.
SECTION 11. Severability. If any provision of this Resolution or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other provisions or
applications, and to this end the provisions of this Resolution are declared to be severable.
SECTION 12. Effective Date. This Resolution shall become effective immediately.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
by the City Clerk this 20th day of January 2021.
John Valdivia, Mayor
City of San Bernardino
Attest:
Genoveva Rocha, CMC, City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
27.a
Packet Pg. 935 Attachment: Attachment 1 - Resolution No. 2021-17 (7041 : Declaring Intent to Annex Territory: CFD No. 2019-1 (Maintenance Services):
Resolution No. 2021-17
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of
Resolution No. 2021-17, adopted at a regular meeting held on the 20th day of January 2021 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
REYNOSO _____ _____ _______ _______
CALVIN _____ _____ _______ _______
ALEXANDER _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this 21st day of January 2021.
Genoveva Rocha, CMC, City Clerk
27.a
Packet Pg. 936 Attachment: Attachment 1 - Resolution No. 2021-17 (7041 : Declaring Intent to Annex Territory: CFD No. 2019-1 (Maintenance Services):
EXHIBIT A
DESCRIPTION OF PROPOSED TERRITORY TO BE ANNEXED
The City of San Bernardino Community Facilities District No. 2019-1 (Maintenance Services) (the “CFD No.
2019-1”) Annexation No. 7 is currently comprised of one parcel, located within the City boundaries. The property
is identified by the following San Bernardino County Assessor's Parcel Numbers (APN).
APN Owner Name
0281-161-48 ICO Fund VI, LLC
27.b
Packet Pg. 937 Attachment: Attachment 2 - Resolution No. 2021-17; Exhibit A - Description of Territory (7041 : Declaring Intent to Annex Territory: CFD No.
EXHIBIT B
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2019-1, as provided by
Section 53313 of the Act, will include all costs attributable to maintaining, servicing, cleaning, repairing
and/or replacing landscaped areas (may include reserves for replacement) in public street right-of-ways,
public landscaping, public open spaces and other similar landscaped areas officially dedicated for public
use. These services including the following:
(a) maintenance and lighting of parks, parkways, streets, roads and open space, which
maintenance and lighting services may include, without limitation, furnishing of electrical power to street
lights and traffic signals; repair and replacement of damaged or inoperative light bulbs, fixtures and
standards; maintenance (including irrigation and replacement) of landscaping vegetation situated on or
adjacent to parks, parkways, streets, roads and open space; maintenance and repair of irrigation facilities;
maintenance of public signage; graffiti removal from and maintenance and repair of public structures
situated on parks, parkways, streets, roads and open space; maintenance and repair of playground or
recreation program equipment or facilities situated on any park; and
(b) maintenance and operation of water quality improvements which include storm drainage
and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts, infiltration
basins, flood control channels, fossil fuel filters, and similar facilities. Maintenance services may include but
is not limited to the repair, removal or replacement of all or part of any of the water quality improvements,
fossil fuel filters within the public right-of-way including the removal of petroleum hydrocarbons and other
pollutants from water runoff, or appurtenant facilities, clearing of inlets and outlets; erosion repairs; and
cleanup to improvements, and other items necessary for the maintenance, servicing; or both of the water
quality basin improvements within flood control channel improvements; and
(c) public street sweeping, on the segments of the arterials within the boundaries of CFD No.
2019-1; as well as local roads within residential subdivisions located within CFD No. 2019-1; and any
portions adjacent to the properties within CFD No. 2019-1.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may
be expended to pay “Administrative Expenses,” as said term is defined in Exhibit B to this resolution of
intention.
The above services shall be limited to those provided within the boundaries of CFD No. 2019-1 or for the
benefit of the properties within the boundaries of CFD No. 2019-1, as the boundary is expanded from time
to time by anticipated annexations, and said services may be financed by proceeds of the special tax of
CFD No. 2019-1 only to the extent that they are in addition to those provided in the territory of CFD No.
2019-1 before CFD No. 2019-1 was created.
27.c
Packet Pg. 938 Attachment: Attachment 3 - Resolution No. 2021-17; Exhibit B - Description of Authorized Services (7041 : Declaring Intent to Annex Territory:
EXHIBIT C
City of San Bernardino 1
Community Facilities District No. 2019‐1 (Maintenance Services)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2019‐1 (MAINTENANCE SERVICES)
OF THE CITY OF SAN BERNARDINO
A Special Tax (the “Special Tax”) shall be levied on and collected from each Assessor’s Parcel (defined
below) in Community Facilities District No. 2019‐1 (Maintenance Services) (the “CFD No. 2019‐1” or
“CFD”; defined below), in each Fiscal Year, (defined below), commencing in the Fiscal Year beginning July
1, 2019, in an amount determined by the City Council of the City of San Bernardino, acting in its capacity
as the legislative body of CFD No. 2019‐1, by applying the rate and method of apportionment set forth
below. All of the real property in CFD No. 2019‐1, unless exempted by law or by the provisions herein,
shall be taxed to the extent and in the manner provided herein.
A. DEFINITIONS
“Acre” or “Acreage” means the land area of an Assessor’s Parcel as shown on any Assessor’s Parcel
Map, or if the land area is not shown on the Assessor’s Parcel Map, the land area as shown on the
applicable Final Map, or if the area is not shown on the applicable Final Map, the land area shall be
calculated by the Administrator.
“Administrative Expenses” means the actual or reasonably estimated costs directly related to the
formation, annexation, and administration of CFD No. 2019‐1 including, but not limited to: the costs
of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether
by the City or designee thereof or both); the costs to the City, CFD No. 2019‐1, or any designee thereof
associated with fulfilling the CFD No. 2019‐1 disclosure requirements; the costs associated with
responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2019‐1 or
any designee thereof related to an appeal of the Special Tax; and the City's annual administration fees
including payment of a proportional share of salaries and benefits of any City employees and City
overhead whose duties are related to the administration and third party expenses. Administrative
Expenses shall also include amounts estimated or advanced by the City or CFD No. 2019‐1 for any
other administrative purposes of CFD No. 2019‐1, including attorney's fees and other costs related to
commencing and pursuing to completion any foreclosure of delinquent Special Taxes.
“Administrator” means the City Manager of the City of San Bernardino, or his or her designee.
“Approved Property” means all Assessor’s Parcels of Taxable Property that are included in a Final
Map that was recorded prior to the March 1 preceding the Fiscal Year in which the Special Tax is being
levied, and that have not been issued a building permit on or prior to the March 1 preceding the Fiscal
year in which the special tax is being levied.
“Assessor’s Parcel” means a lot or parcel of land that is identifiable by an Assessor’s Parcel Number
by the County Assessor of the County of San Bernardino.
“Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by
Assessor’s Parcel Number.
“Assessor’s Parcel Number” means that identification number assigned to a parcel by the County
Assessor of the County.
27.d
Packet Pg. 939 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 2
Community Facilities District No. 2019‐1 (Maintenance Services)
“Building Square Footage” or “BSF” means the floor area square footage reflected on the original
construction building permit issued for construction of a building of Non‐Residential Property and any
Building Square Footage subsequently added to a building of such Taxable Property after issuance of
a building permit for expansion or renovation of such building.
“Calendar Year” means the period commencing January 1 of any year and ending the following
December 31.
“CFD” or “CFD No. 2019‐1” means the City of San Bernardino Community Facilities District No. 2019‐
1 (Maintenance Services).
“City” means the City of San Bernardino.
“Contingent Special Tax B Requirement” means that amount required in any Fiscal Year, if the POA
is unable to maintain the Service(s) to: (i) pay the costs of Services incurred or otherwise payable in
the Calendar Year commencing in such Fiscal Year; (ii) fund an operating reserve for the costs
of Services as determined by the Administrator; less a credit for funds available to reduce the annual
Special Tax B (Contingent) levy as determined by the Administrator.
“County” means the County of San Bernardino.
“Developed Property” means all Assessor’s Parcels of Taxable Property for which a building permit
for new construction has been issued on or prior to March 1 preceding the Fiscal Year in which the
Special Tax is being levied.
“Exempt Property” means all Assessors’ Parcels designated as being exempt from the Special Tax as
provided for in Section G.
“Final Map” means a subdivision of property by recordation of a final map, parcel map, or lot line
adjustment, pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.)
or recordation of a condominium plan pursuant to California Civil Code 1352 that creates individual
lots for which building permits may be issued without further subdivision.
“Fiscal Year” means the period from and including July 1st of any year to and including the following
June 30th.
“Land Use Category” or “LUC” means any of the categories contained in Section B hereof to which an
Assessor’s Parcel is assigned consistent with the land use approvals that have been received or
proposed for the Assessor’s Parcel as of March 1 preceding the Fiscal Year in which the Special Tax is
being levied.
“Maximum Special Tax” means either Maximum Special Tax A and/or Maximum Special Tax B
(Contingent), as applicable.
“Maximum Special Tax A” means the Maximum Special Tax A, as determined in accordance with
Section C below that can be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property
within CFD No. 2019‐1.
27.d
Packet Pg. 940 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 3
Community Facilities District No. 2019‐1 (Maintenance Services)
“Maximum Special Tax B (Contingent)” means the Maximum Special Tax B (Contingent), as
determined in accordance with Section C below that can be levied in any Fiscal Year on any Assessor's
Parcel of Taxable Property within CFD No. 2019‐1.
“Multi‐Family Residential Property” means any Assessor’s Parcel of residential property that consists
of a building or buildings comprised of attached Residential Units sharing at least one common wall
with another unit.
“Non‐Residential Property” or “NR” means all Assessor's Parcels of Taxable Property for which a
building permit(s) was issued for a non‐residential use. The Administrator shall make the
determination if an Assessor’s Parcel is Non‐Residential Property.
“Property Owner’s Association” or “POA” means the property owner’s association or homeowner’s
association established to maintain certain landscaping within a Tax Zone.
“Proportionately” means for Taxable Property that is: (i) Developed Property, that the ratio of the
actual Special Tax levy to the Maximum Special Tax is the same for all Parcels of Developed Property
with the same Tax Zone, (ii) Approved Property, that the ratio of the actual Special Tax levy to the
Maximum Special Tax is the same for all Parcels of Approved Property with the same Tax Zone, and
(iii) Undeveloped Property that the ratio of the actual Special Tax levy per acre to the Maximum
Special Tax per acre is the same for all Parcels of Undeveloped Property with the same Tax Zone.
“Residential Unit” or "RU" means a residential unit that is used or intended to be used as a domicile
by one or more persons, as determined by the Administrator.
“Residential Property” means all Assessor’s Parcels of Taxable Property upon which completed
Residential Units have been constructed or for which building permits have been or may be issued for
purposes of constructing one or more Residential Units.
“Service(s)” means services permitted under the Mello‐Roos Community Facilities Act of 1982
including, without limitation, those services authorized to be funded by CFD No. 2019‐1 as set forth
in the documents adopted by the City Council at the time the CFD was formed.
“Single Family Residential Property” means any residential property other than Multi‐Family
Residential Property on an Assessor’s Parcel.
“Special Tax(es)” means the Special Tax A and/or Special Tax B (Contingent) to be levied in each Fiscal
Year on each Assessor’s Parcel of Taxable Property.
“Special Tax A” means the annual special tax to be levied in each Fiscal Year on each Assessor’s Parcel
of Taxable Property to fund the Special Tax A Requirement.
"Special Tax A Requirement" means for each Tax Zone, that amount to be collected in any Fiscal Year
to pay for certain costs as required to meet the needs for such Tax Zone of CFD No. 2019‐1 in both
the current Fiscal Year and the next Fiscal Year. The costs to be covered shall be the direct costs for
maintenance services including but not limited to (i) maintenance and lighting of parks, parkways,
streets, roads and open space, (ii) maintenance and operation of water quality improvements, (iii)
public street sweeping, (iv) fund an operating reserve for the costs of Services as determined by the
Administrator, and (v) Administrative Expenses. Under no circumstances shall the Special Tax A
Requirement include funds for Bonds.
27.d
Packet Pg. 941 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 4
Community Facilities District No. 2019‐1 (Maintenance Services)
“Special Tax B (Contingent)” means the Special Tax B (Contingent) to be levied in each Fiscal Year on
each Assessor’s Parcel of Taxable Property to fund the Contingent Special Tax B Requirement, if
required.
"Taxable Property" means all Assessor’s Parcels within CFD No. 2019‐1, which are not Exempt
Property.
“Taxable Unit” means a Residential Unit, Building Square Footage, or an Acre.
"Tax Zone" means a mutually exclusive geographic area, within which particular Special Tax rates may
be levied pursuant to this Rate and Method of Apportionment of Special Tax. Appendix C identifies
the Tax Zone in CFD No. 2019‐1 at formation; additional Tax Zones may be created when property is
annexed into the CFD.
"Tax Zone 1" means the specific geographic area identified on the CFD Boundary Map as Tax Zone 1.
"Tract(s)" means an area of land; i) within a subdivision identified by a particular tract number on a
Final Map, ii) identified within a Parcel Map; or iii) identified within lot line adjustment approved for
subdivision.
“Undeveloped Property” means, for each Fiscal Year, all Taxable Property not classified as Developed
Property or Approved Property.
B. ASSIGNMENT TO LAND USE CATEGORIES
For each Fiscal Year, all Assessor’s Parcels of Taxable Property within CFD No. 2019‐1 shall be classified
as Developed Property, Approved Property, or Undeveloped Property, and shall be subject to the levy
of Special Taxes as determined pursuant to Sections C and D below. Assessor’s Parcels of Developed
Property and Approved Property shall be classified as either Residential Property or Non‐Residential
Property. Residential Property shall be further classified as Single Family Residential Property or
Multi‐Family Residential Property and the number of Residential Units shall be determined by the
Administrator.
C. MAXIMUM SPECIAL TAX RATES
For purposes of determining the applicable Maximum Special Tax for Assessor’s Parcels of Developed
Property and Approved Property which are classified as Residential Property, all such Assessor’s
Parcels shall be assigned the number of Residential Unit(s) constructed or to be constructed thereon
as specified in or shown on the building permit(s) issued or Final Map as determined by the
Administrator. For Parcels of undeveloped property zoned for development of single family attached
or multi‐family units, the number of Residential Units shall be determined by referencing the
condominium plan, apartment plan, site plan or other development plan, or by assigning the
maximum allowable units permitted based on the underlying zoning for the Parcel. Once a single
family attached or multi‐family building or buildings have been built on an Assessor's Parcel, the
Administrator shall determine the actual number of Residential Units contained within the building
or buildings, and the Special Tax A levied against the Parcel in the next Fiscal Year shall be calculated
by multiplying the actual number of Residential Units by the Maximum Special Tax per Residential
Unit identified for the Tract below or as included in Appendix A as each Annexation occurs.
For purposes of determining the applicable Maximum Special Tax for Assessor’s Parcels of Developed
Property and Approved Property which are classified as Non‐Residential Property, all such Assessor’s
27.d
Packet Pg. 942 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 5
Community Facilities District No. 2019‐1 (Maintenance Services)
Parcels shall be assigned the number of Building Square Footage or Acres as shown on the Final Map
as determined by the Administrator. Once the Administrator determines the actual number of
Building Square Footage or Acres for the Assessor’s Parcels, the Special Tax A levied against the
Assessor’s Parcel in the next Fiscal Year shall be calculated by multiplying the number of Building
Square Footage or Acres by the Maximum Special Tax per Taxable Unit identified for the Tax Zone
below or as included in Appendix A as each Annexation occurs.
1. Special Tax A
a. Developed Property
(i) Maximum Special Tax A
The Maximum Special Tax A for each Assessor’s Parcel of Developed Property shall be specific
to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2019‐1,
the rate and method adopted for the annexed property shall reflect the Maximum Special Tax
A for the Tax Zones annexed and included in Appendix A. The Maximum Special Tax A for
Developed Property for Fiscal Year 2019‐2020 within Tax Zone 1 is identified in Table 1 below:
TABLE 1
MAXIMUM SPECIAL TAX A RATES
DEVELOPED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum
Special Tax A
1 TR 17170 Single Family Residential Property RU $961
(ii) Increase in the Maximum Special Tax A
On each July 1, commencing on July 1, 2020 the Maximum Special Tax A for Developed
Property shall increase by i) the percentage increase in the Consumer Price Index (All Items)
for Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the
preceding Fiscal Year, or ii) by two percent (2.0%), whichever is greater.
(iii) Multiple Land Use Categories
In some instances an Assessor's Parcel of Developed Property may contain more than one
Land Use Category. The Maximum Special Tax A that can be levied on an Assessor's Parcel
shall be the sum of the Maximum Special Tax A that can be levied for each Land Use Category
located on that Assessor's Parcel. For an Assessor's Parcel that contains more than one land
use, the Acreage of such Assessor's Parcel shall be allocated to each type of property based
on the amount of Acreage designated for each land use as determined by reference to the
site plan approved for such Assessor's Parcel. The Administrator's allocation to each type of
property shall be final.
b. Approved Property
The Maximum Special Tax A for each Assessor’s Parcel of Approved Property shall be specific to
each Tax Zone within the CFD. When additional property is annexed into CFD No. 2019‐1, the rate
and method adopted for the annexed property shall reflect the Maximum Special Tax A for the
Tax Zone annexed and included in Appendix A. The Maximum Special Tax A for Approved property
Fiscal Year 2019‐20 within Tax Zone 1 is identified in Table 2 below:
27.d
Packet Pg. 943 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 6
Community Facilities District No. 2019‐1 (Maintenance Services)
TABLE 2
MAXIMUM SPECIAL TAX A RATES
APPROVED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum
Special Tax A
1 TR 17170 Single Family Residential RU $961
On each July 1, commencing on July 1, 2020 the Maximum Special Tax A for Approved Property
shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los Angeles
‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii)
by two percent (2.0%), whichever is greater.
c. Undeveloped Property
The Maximum Special Tax A for each Assessor’s Parcel of Undeveloped Property shall be specific
to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2019‐1, the
rate and method adopted for the annexed property shall reflect the Maximum Special Tax A for
the Tax Zone annexed and included in Appendix A. The Maximum Special Tax A for Undeveloped
Property for Fiscal Year 2019‐20 within Tax Zone 1 is identified in Table 3 below:
TABLE 3
MAXIMUM SPECIAL TAX A RATES
UNDEVELOPED PROPERTY
Tax Zone Tracts Taxable Unit Maximum Special Tax A
1 TR 17170 Acre $4,338
On each July 1, commencing on July 1, 2020 the Maximum Special Tax A for Undeveloped Property
shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los Angeles
‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii)
by two percent (2.0%), whichever is greater.
2. Special Tax B (Contingent)
The City Council shall levy Special Tax B (Contingent) only in the event the POA defaults in its bligation
to maintain the Contingent Services, which default shall be deemed to have occurred, as determined
by the Administrator, in each of the following circumstances:
(a) The POA files for bankruptcy;
(b) The POA is dissolved;
(c) The POA ceases to levy annual assessments for the Contingent Services; or
(d) The POA fails to provide the Contingent Services at the same level as the City provides similar
services and maintains similar improvements throughout the City and within ninety (90) days
after written notice from the City, or such longer period permitted by the City Manager, fails
to remedy the deficiency to the reasonable satisfaction of the City Council.
a. Developed Property
(i) Maximum Special Tax B (Contingent)
27.d
Packet Pg. 944 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 7
Community Facilities District No. 2019‐1 (Maintenance Services)
The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is
shown in Table 4 and shall be specific to each Tax Zone within the CFD. When additional
property is annexed into CFD No. 2019‐1, the rate and method adopted for the annexed
property shall reflect the Maximum Special Tax B (Contingent) for each Tax Zones annexed
and included in Appendix A. The Maximum Special Tax B (Contingent) for Fiscal Year 2019‐20
within Tax Zone 1 is identified in Table 4 below:
TABLE 4
MAXIMUM SPECIAL TAX B (CONTINGENT) RATES
DEVELOPED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum Special
Tax B (Contingent)
1 TR 17170 Single Family Residential Property RU $0
(ii) Increase in the Maximum Special Tax B (Contingent)
On each July 1, commencing on July 1, 2020 the Maximum Special Tax B (Contingent) for
Developed Property shall increase by i) the percentage increase in the Consumer Price Index
(All Items) for Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of
the preceding Fiscal Year, or ii) by two percent (2.0%), whichever is greater.
(iii) Multiple Land Use Categories
In some instances an Assessor's Parcel of Developed Property may contain more than one
Land Use Category. The Maximum Special Tax B (Contingent) that can be levied on an
Assessor's Parcel shall be the sum of the Maximum Special Tax B (Contingent) that can be
levied for each Land Use Category located on that Assessor's Parcel. For an Assessor's Parcel
that contains more than one land use, the Acreage of such Assessor's Parcel shall be allocated
to each type of property based on the amount of Acreage designated for each land use as
determined by reference to the site plan approved for such Assessor's Parcel. The
Administrator's allocation to each type of property shall be final.
b. Approved Property
The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is shown
in Table 5 and shall be specific to each Tax Zone within the CFD. When additional property is
annexed into CFD No. 2019‐1, the rate and method adopted for the annexed property shall reflect
the Maximum Special Tax B (Contingent) for the Tax Zone annexed and included in Appendix A.
The Maximum Special Tax B (Contingent) for Fiscal Year 2019‐20 within the Tax Zone is identified
in Table 5 below:
TABLE 5
MAXIMUM SPECIAL TAX B (CONTINGENT) RATES
APPROVED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum Special
Tax B (Contingent)
1 TR 17170 Single Family Residential Property RU $0
On each July 1, commencing on July 1, 2020 the Maximum Special Tax B (Contingent) for Approved
Property shall increase by i) the percentage increase in the Consumer Price Index (All Items) for
27.d
Packet Pg. 945 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 8
Community Facilities District No. 2019‐1 (Maintenance Services)
Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding
Fiscal Year, or ii) by two percent (2.0%), whichever is greater.
c. Undeveloped Property
The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is shown
in Table 6 and shall be specific to each Tax Zone within the CFD. When additional property is
annexed into CFD No. 2019‐1, the rate and method adopted for the annexed property shall reflect
the Maximum Special Tax B (Contingent) for the Tax Zone annexed and included in Appendix A.
The Maximum Special Tax B (Contingent) for Fiscal Year 2019‐20 within the Tax Zone is identified
in Table 6 below:
TABLE 6
MAXIMUM SPECIAL TAX B (CONTINGENT) RATES
UNDEVELOPED PROPERTY
Tax Zone
Tracts Taxable Unit
Maximum Special
Tax B (Contingent)
1 TR 17170 Acre $0
On each July 1, commencing on July 1, 2020 the Maximum Special Tax B (Contingent) for Undeveloped
Property shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los
Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year,
or ii) by two percent (2.0%), whichever is greater.
D. METHOD OF APPORTIONMENT OF ANNUAL SPECIAL TAX
1. Special Tax A
Commencing with Fiscal Year 2019‐20 and for each following Fiscal Year, the Council shall determine
the Special Tax A Requirement and shall levy the Special Tax A on all Assessor’s Parcels of Taxable
Property until the aggregate amount of Special Tax A equals the Special Tax A Requirement for each
Tax Zone. The Special Tax A shall be levied for each Fiscal Year as follows:
First: The Special Tax A shall be levied Proportionately on all Assessor’s Parcels of Developed
Property within each Tax Zone up to 100% of the applicable Maximum Special Tax to satisfy the Special
Tax A Requirement for such Tax Zone;
Second: If additional moneys are needed to satisfy the Special Tax A Requirement for a Tax Zone
after the first step has been completed, the Special Tax A shall be levied Proportionately on each
Parcel of Approved Property within such Tax Zone up to 100% of the Maximum Special Tax A for
Approved Property;
Third: If additional monies are needed to satisfy the Special Tax A Requirement for a Tax Zone
after the first two steps has been completed, the Special Tax A shall be levied Proportionately on all
Assessor’s Parcels of Undeveloped Property within such Tax Zone up to 100% of the Maximum Special
Tax A for Undeveloped Property.
2. Special Tax B (Contingent)
Commencing with Fiscal Year in which Special Tax B (Contingent) is authorized to be levied and for
each following Fiscal Year, the City Council shall determine the Contingent Special Tax B (Contingent)
Requirement for each Tax Zone, if any, and shall levy the Special Tax on all Assessor’s Parcels of
27.d
Packet Pg. 946 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 9
Community Facilities District No. 2019‐1 (Maintenance Services)
Taxable Property within such Tax Zone until the aggregate amount of Special Tax B (Contingent) equals
the Special Tax B ( Contingent) Requirement for such Tax Zone. The Special Tax B (Contingent) Shall
be levied for each Fiscal Year as follows:
First: The Special Tax shall be levied Proportionately on all Assessor’s Parcels of Developed
Property for a Tax Zone up to 100% of the applicable Maximum Special Tax B (Contingent) to satisfy
the Contingent Special Tax B Requirement;
Second: If additional moneys are needed to satisfy the Contingent Special Tax B Requirement after
the first step has been completed, the Special Tax B (Contingent) shall be levied Proportionately on
each Parcel of Approved Property within such Tax Zone up to 100% of the Maximum Special Tax B
(Contingent) for Approved Property;
Third: If additional monies are needed to satisfy the Contingent Special Tax B Requirement after
the first two steps has been completed, the Special Tax B (Contingent) shall be levied Proportionately
on all Assessor’s Parcels of Undeveloped Property within such Tax Zone up to 100% of the Maximum
Special Tax B (Contingent) for Undeveloped Property.
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2019‐1 from time to time. As
each annexation is proposed, an analysis will be prepared to determine the annual cost for providing
Services. Based on this analysis, the property to be annexed, pursuant to California Government Code
section 53339 et seq. will be assigned to the appropriate Maximum Special Tax rate for the Tax Zone
when annexed and included in Appendix A.
F. DURATION OF SPECIAL TAX
For each Fiscal Year, the Special Tax A shall be levied as long as the Services are being provided.
For each Fiscal Year, the Special Tax B (Contingent) shall be levied as long as the Contingent Services
are being provided.
G. EXEMPTIONS
The City shall classify as Exempt Property within CFD No. 2019‐1, any Assessor’s Parcels; (i) which are
owned by, irrevocably offered for dedication, encumbered by or restricted in use by any public entity;
(ii) with public or utility easements making impractical their utilization for other than the purposes set
forth in the easement; (iii) which are privately owned but are encumbered by or restricted solely for
public uses; or (iv) which is in use in the performance of a public function as determined by the
Administrator.
H. APPEALS
Any property owner claiming that the amount or application of the Special Taxes are not correct may
file a written notice of appeal with the City not later than twelve months after having paid the first
installment of the Special Tax that is disputed. A representative(s) of CFD No. 2019‐1 shall promptly
review the appeal, and if necessary, meet with the property owner, consider written and oral evidence
regarding the amount of the Special Tax, and rule on the appeal. If the representative’s decision
requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property
owner, a cash refund shall not be made, but an adjustment shall be made to the Special Tax on that
Assessor’s Parcel in the subsequent Fiscal Year(s).
27.d
Packet Pg. 947 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 10
Community Facilities District No. 2019‐1 (Maintenance Services)
I. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem
property taxes, provided, however, that CFD No. 2019‐1 may collect the Special Tax at a different time
or in a different manner if necessary to meet its financial obligations.
27.d
Packet Pg. 948 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 11
Community Facilities District No. 2019‐1 (Maintenance Services)
APPENDIX A
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 2019‐1 (MAINTENANCE SERVICES)
COST ESTIMATE
Special Tax A Services ‐ The estimate breaks down the costs of providing one year's maintenance
services for Fiscal Year 2021‐22. These services are being funded by the levy of Special Tax A for
Community Facilities District No. 2019‐1.
TAX ZONE 8
TR 20293
Item Description Estimated Cost
1 Landscaping $2,042
2 Lighting $300
3 Streets $1,450
4 Parks $12,350
5 Graffiti $530
6 Reserves $245
7 Admin $1,667
Total $18,584
Special Tax B Contingent Services – The estimate in the table below breaks down the costs of
providing one year’s contingent maintenance services for Fiscal Year 2021‐22. If necessary, these
services will be funded by the levy of Special Tax B (Contingent) for Community Facilities District
No. 2019‐1 Tax Zone 8.
TAX ZONE 8 (CONTINGENT SERVICES)
TR 20293
Item Description Estimated Cost
1 Drainage $1,485
2 Reserves $149
3 Admin $500
Total $2,134
TAX ZONE 8
FY 2021‐22 MAXIMUM SPECIAL TAX RATES
DEVELOPED PROPERTY AND APPROVED PROPERTY
Land Use
Category
Taxable
Unit
Maximum
Special Tax A
Maximum
Special Tax B
Non‐Residential Property Acre $2,913 $334
27.d
Packet Pg. 949 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 12
Community Facilities District No. 2019‐1 (Maintenance Services)
TAX ZONE 8
FY 2021‐22 MAXIMUM SPECIAL TAX RATES
UNDEVELOPED PROPERTY
Taxable
Unit
Maximum
Special Tax A
Maximum
Special Tax B
Acre $2,913 $334
27.d
Packet Pg. 950 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 13
Community Facilities District No. 2019‐1 (Maintenance Services)
TAX ZONE SUMMARY
Annexation
Tax
Zone
Tract
APN
Fiscal
Year
Maximum
Special Tax A
Maximum
Special Tax B
Subdivider
Original 1 17170 2019‐20 $961 / RU $0 / RU Santiago Communities, Inc.
1 2 17329 2019‐20 $473 / RU $0 / RU JEC Enterprises, Inc.
2 3 PM 19814 2020‐21 $608 / Acre $0 / Acre GWS #4 Development, LLC
3 4 0266‐041‐39 2019‐20 $1,136 / Acre $0 / Acre Devore Storage Facility, LLC
4 5 TR 20006 2020‐21 $344 / RU $57 / RU TH Rancho Palma, LLC
5 6 PM 19701 2020‐21 $1,895 / Acre $528 / Acre Strata Palma, LLC
6 7 PM 20112 2020‐21 $3,197 / Acre $0 / Acre San Bernardino Medical
Center LLC
7 8 TR 20293 2021‐22 $2,913 / Acre $334 / Acre ICO Fund VI, LLC
ESCALATION OF MAXIMUM SPECIAL TAXES
On each July 1, commencing on July 1, 2020 the Maximum Special Tax shall increase by i) the
percentage increase in the Consumer Price Index (All Items) for Los Angeles ‐ Riverside ‐ Orange
County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii) by two percent
(2.0%), whichever is greater.
27.d
Packet Pg. 951 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 14
Community Facilities District No. 2019‐1 (Maintenance Services)
APPENDIX B
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 2019‐1 (MAINTENANCE SERVICES)
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2019‐1, as provided by
Section 53313 of the Act, will include all costs attributable to maintaining, servicing, cleaning, repairing
and/or replacing landscaped areas (may include reserves for replacement) in public street right‐of‐ways,
public landscaping, public open spaces and other similar landscaped areas officially dedicated for public
use. These services including the following:
(a) maintenance and lighting of parks, parkways, streets, roads and open space, which
maintenance and lighting services may include, without limitation, furnishing of electrical power to street
lights and traffic signals; repair and replacement of damaged or inoperative light bulbs, fixtures and
standards; maintenance (including irrigation and replacement) of landscaping vegetation situated on or
adjacent to parks, parkways, streets, roads and open space; maintenance and repair of irrigation facilities;
maintenance of public signage; graffiti removal from and maintenance and repair of public structures
situated on parks, parkways, streets, roads and open space; maintenance and repair of playground or
recreation program equipment or facilities situated on any park; and
(b) maintenance and operation of water quality improvements which include storm drainage
and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts, infiltration
basins, flood control channels, fossil fuel filters, and similar facilities. Maintenance services may include
but is not limited to the repair, removal or replacement of all or part of any of the water quality
improvements, fossil fuel filters within the public right‐of‐way including the removal of petroleum
hydrocarbons and other pollutants from water runoff, or appurtenant facilities, clearing of inlets and
outlets; erosion repairs; and cleanup to improvements, and other items necessary for the maintenance,
servicing; or both of the water quality basin improvements within flood control channel improvements;
and
(c) public street sweeping, on the segments of the arterials within the boundaries of CFD No.
2019‐1; as well as local roads within residential subdivisions located within CFD No. 2019‐1; and any
portions adjacent to the properties within CFD No. 2019‐1; and
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may
be expended to pay “Administrative Expenses,” as said term is defined in the Rate and Method of
Apportionment.
The above services shall be limited to those provided within the boundaries of CFD No. 2019‐1 or for the
benefit of the properties within the boundaries of CFD No. 2019‐1, as the boundary is expanded from time
to time by anticipated annexations, and said services may be financed by proceeds of the special tax of
CFD No. 2019‐1 only to the extent that they are in addition to those provided in the territory of CFD No.
2019‐1 before CFD No. 2019‐1 was created.
27.d
Packet Pg. 952 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
City of San Bernardino 15
Community Facilities District No. 2019‐1 (Maintenance Services)
APPENDIX C
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 2019‐1 (MAINTENANCE SERVICES)
PROPOSED BOUNDARIES AND POTENTIAL ANNEXATION AREA BOUNDARIES
27.d
Packet Pg. 953 Attachment: Attachment 4 - Resolution No. 2021-17; Exhibit C - Rate and Method of Apportionment (7041 : Declaring Intent to Annex Territory:
27.ePacket Pg. 954Attachment: Attachment 5 - Resolution No. 2021-17; Exhibit D - Annexation and Potential Annexation
27.ePacket Pg. 955Attachment: Attachment 5 - Resolution No. 2021-17; Exhibit D - Annexation and Potential Annexation
27.f
Packet Pg. 956 Attachment: Attachment 6 - Resolution No. 2021-17; Exhibit E - Signed Petition, Waiver and Consent (7041 : Declaring Intent to Annex
27.f
Packet Pg. 957 Attachment: Attachment 6 - Resolution No. 2021-17; Exhibit E - Signed Petition, Waiver and Consent (7041 : Declaring Intent to Annex
DEVELOPMENT SERVICES~PUBLIC WORKS/ENGINEERINGCITY OF SAN BERNARDINOFORFROMTRACT No. 20293TENTATIVE TRACT MAPFERREE STREET & LAURELWOOD DRIVE4____ENGINEER'SENGINEER'SSEALINFORMATION0SCALE: 1" = 50'25 50 100EXHIBIT A27.fPacket Pg. 958Attachment: Attachment 6 - Resolution No. 2021-17; Exhibit E - Signed Petition, Waiver and Consent (7041
EXHIBIT B
27.f
Packet Pg. 959 Attachment: Attachment 6 - Resolution No. 2021-17; Exhibit E - Signed Petition, Waiver and Consent (7041 : Declaring Intent to Annex Territory:
NOTICE OF PUBLIC HEARING ON INTENTION TO ANNEX TERRITORY TO AN
EXISTING COMMUNITY FACILITIES DISTRICT 2019-1 (MAINTENANCE SERVICES)
(ANNEXATION NO. 7)
NOTICE IS HEREBY GIVEN that the City Council of the City of San Bernardino on January 20, 2021
adopted its Resolution No. 2021-___, in which it declared its intention to annex territory to existing
Community Facilities District No. 2019-1 (Maintenance Services) (the "CFD No. 2019-1"), and to levy a
special tax to pay for certain safety services, all pursuant to the provisions of the Mello-Roos Community
Facilities Act of 1982, Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code. The
resolution describes the territory to be annexed and describes the rate and method of apportionment of the
proposed special tax. No change in the tax levied in the existing CFD No. 2019-1 is proposed.
NOTICE IS HEREBY FURTHER GIVEN that the City Council has fixed 7:00 p.m., or as soon thereafter as
practicable, Wednesday, March 3, 2021 at the Bing Wong Auditorium of the Norman F. Feldheym Public
Library at 555 W. 6th Street, San Bernardino, California, as the time and place when and where the City
Council will conduct a public hearing on the annexation of territory to CFD No. 2019-1. At the hearing, the
testimony of all interest persons for or against the annexation of the territory or the levying of the special
taxes will be heard. If and to the extent participation in the March 3, 2021 meeting must occur by
teleconference, videoconference, or other electronic means authorized by the Ralph M. Brown Act or an
Executive Order of the Governor of California, the means and methods for participating the meeting shall
be posted on the Agenda for said meeting, which shall be posted at least 72 hours prior to the meeting on
the City of San Bernardino (www.sbcity.org), and outside of the Bing Wong Auditorium of the Norman F.
Feldheym Public Library at 555 W. 6th Street, San Bernardino, California, 92418. A copy of the Agenda
will be made available upon request to the San Bernardino City Clerk's office at 909-384-5002.
DATED: ____________, 2021 _________________________________________
City Clerk of the City of San Bernardino
PUB: _______________, 2021
27.g
Packet Pg. 960 Attachment: Attachment 7 - Resolution No. 2021-17; Exhibit F - Notice of Public Hearing (7041 : Declaring Intent to Annex Territory: CFD No.
EXHIBIT G
CITY OF SAN BERNARDINO
COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA
COMMUNITY FACILITIES DISTRICT NO. 2019-1 (MAINTENANCE SERVICES)
ANNEXATION NO. 7
(March 3, 2021)
This ballot is for the use of the authorized representative of the following owner of land within
Community Facilities District No. 2019-1 (Maintenance Services) (“CFD No. 2019-1”) of the City
of San Bernardino:
Name of Landowner Number of Acres Owned Total Votes
ICO Fund VI, LLC 9.66 10
According to the provisions of the Mello-Roos Community Facilities Act of 1982, and resolutions
of the City Council (the “Council”) of the City of San Bernardino (the “City”), the above-named
landowner is entitled to cast the number of votes shown above under the heading “Total Votes,”
representing the total votes for the property owned by said landowner. The City has sent the
enclosed ballot to you so that you may vote on whether or not to approve the special tax.
This special tax ballot is for the use of the property owner of the parcels identified below, which
parcels are located within the territory proposed to form the CFD No. 2019-1, City of San
Bernardino, County of San Bernardino, State of California. Please advise the City Clerk, at (909)
384-5002 if the name set forth below is incorrect or if you are no longer one of the owners of these
parcels. This special tax ballot may be used to express either support for or opposition to the
proposed special tax. To be counted, this special tax ballot must be signed below by the owner
or, if the owner is not an individual, by an authorized representative of the owner. The ballot must
then be delivered to the City Clerk, either by mail or in person, as follows:
Mail
Delivery: If by mail, place ballot in the return envelope provided, and mail no later than
February 17, 2021, two calendar weeks prior to the date set for the election.
Mailing later than this deadline creates the risk that the special tax ballot may not
be received in time to be counted.
Personal
Delivery: If in person, deliver to the City Clerk at any time up to 7:00 p.m. on March 3, 2021,
at the Clerk’s office at 201 N. “E” Street, Bldg A, City of San Bernardino, CA 92401.
However delivered, this ballot must be received by the Clerk prior to the close of the public
meeting on March 3, 2021.
Very truly yours,
Genoveva Rocha, CMC, City Clerk
27.h
Packet Pg. 961 Attachment: Attachment 8 - Resolution No. 2021-17; Exhibit G - Special Election Ballot (7041 : Declaring Intent to Annex Territory: CFD No.
TO CAST THIS BALLOT, PLEASE RETURN THIS ENTIRE PAGE.
OFFICIAL SPECIAL TAX BALLOT
Name & Address of Property Owner: Assessor’s Parcel Number(s):
ICO Fund VI, LLC
Attn: Joe Oftelie
3090 Pullman Street
Costa Mesa, CA 92626
0281-161-48
CITY OF SAN BERNARDINO
COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA
COMMUNITY FACILITIES DISTRICT NO. 2019-1 (MAINTENANCE SERVICES)
AN “X” OR OTHER MARK WILL CAST ALL VOTES ASSIGNED TO THIS BALLOT
SPECIAL TAX BALLOT MEASURE MARK “YES” OR “NO”
WITH AN “X”:
Shall the City Council of the City of San Bernardino be authorized to
levy a special tax on an annual basis at the rates and apportioned
as described in Exhibit C to the Resolution Declaring its Intention to
Annex territory to Community Facilities District No. 2019-1
(Maintenance Services) adopted by the City Council on January 20,
2021 (the “Resolution”), which is incorporated herein by this
reference, within the territory identified on the map entitled
“Annexation Map No. 7 of Community Facilities District No. 2019-1
(Maintenance Services) City of San Bernardino” to finance certain
services as set forth in Section 4 to the Resolution (including
incidental expenses), and shall an appropriation limit be established
for the Community Facilities District No. 2019-1 (Maintenance
Services) in the amount of special taxes collected?
YES _________
NO _________
Certification for Special Election Ballot
The undersigned is an authorized representative of the above-named landowner and is the
person legally authorized and entitled to cast this ballot on behalf of the above-named landowner.
I declare under penalty of perjury under the laws of the State of California that the foregoing is
true and correct and that this declaration is executed on ____________, 20__.
ICO Fund VI, LLC
By: Joe Oftelie
VP of Community Development
Signature
Print Name
Title
27.h
Packet Pg. 962 Attachment: Attachment 8 - Resolution No. 2021-17; Exhibit G - Special Election Ballot (7041 : Declaring Intent to Annex Territory: CFD No.
PROJECT MAP CFD NO. 2019-1 (MAINTENANCE SERVICES) TAX ZONE 8 27.iPacket Pg. 963Attachment: Attachment 9 - Project/Location Map (7041 : Declaring Intent to Annex Territory: CFD No.
27.jPacket Pg. 964Attachment: Attachnent 10 - CFD Area Maintenance Exhibit (7041 : Declaring Intent to Annex Territory: