030116 lakeport city council agenda packet

8/20/2019 030116 Lakeport City Council agenda packet

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Any person may speak for three (3) minutes on any agenda item; however, total public input per item is not to exceed 15 minutes, ext

City Council. This rule does not apply to public hearings. Non-timed items may be taken up at any unspecified time.

I. CALL TO ORDER & ROLL CALL: 6:00 p.m.

MOMENT OF SILENCE: Observe a moment of silence in honor of long-time La

Hudson.

II. PLEDGE OF ALLEGIANCE:

III. ACCEPTANCE OF AGENDA: Move to accept agenda as posted, or move to add or d

Urgency Items: To add item, Council is required to make a majority de

exists (as defined in the Brown Act) and a 2/3rds dete

take action arose subsequent to the Agenda being pos

IV. CONSENT AGENDA: The following Consent Agenda items are expected to be routine and noncontthe Council at one time without any discussion. Any Council Member may re

the Consent Agenda for discussion under the regular Agenda. Removed item

Consent Calendar portion of this agenda.

A. Ordinances: Waive reading except by title, of any ordinances unde

meeting for either introduction or passage per Govern

B. Minutes: Approve minutes of the regular City Council meeting o

C. Warrants: Approve the warrant register of February 23, 2016.

D. Application 2016-005 Approve application 2016-005 with staff recommenda

Mayo Celebration to be held in Library Park on May 1,

E. Support Letter: Approve sending a letter of support for AB1559 (Doddperiod for individuals and businesses to defer paymen

Board of Equalization from one month to three month

disaster.

F. Comprehensive Annual Financial

Report:

Receive and file the 2015 Comprehensive Annual Fina

City of Lakeport.

G. Contract for Annual Fireworks Display: Approve the contract with Pyro Spectaculars North, In

display, and authorize the City Manager to execute th

V. PUBLIC PRESENTATIONS/REQUESTS:

A. Citizen Input: Any person may speak for 3 minutes about any subject within the authority osubject is not already on tonight’s agenda. Persons wishing to address the C

Citizen’s Input form and submit it to the City Clerk prior to the meeting being

please state your name and address for the record. NOTE: Per Government C

cannot take action or e xpress a consensus of approval or disapproval on any

which do not appear on the printed agenda.

B Presentation: Proclamation honoring Planning Commissioner Ross K

AGENDAREGULAR MEETING OF THE LAKEPORT CITY COUNCIL(ALSO MEETS AS THE CITY OF LAKEPORT MUNICIPAL SEWER DISTRICT, T

DEVELOPMENT AUTHORITY, THE MUNICIPAL FINANCING AGENCY OF LAK

AGENCY TO THE LAKEPORT REDEVELOPMENT AGENCY)Tuesday, March 1, 2016

City Council Chambers, 225 Park Street, Lakeport, California 954


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City Council Agenda of March 1, 2016

Residential to Major Retail and Residential w

in the proposed Resolution.

3. Approve the proposed Zone Change from R-5

Residential to C-2, Major Retail and R-1, Sing

the findings contained in the proposed Ordin

B. Environmental Review: Downtown

Lakeport Improvement Plan Phase II

Adopt an amended Mitigated Negative Declaration fo

project based on the information and findings contain

Study/Environmental Review (ER 06-01) and dated Fe

VII. COUNCIL BUSINESS:

A. City Manager

1.

Application 2016-004: St.Patrick’s Day Parade Approve application 2016-004 for a new event, with sa St. Patrick’s Day Parade to be held on Main Street on

B. Finance Director

1. Approve Contract: Polestar

Computers

Approve and authorize the City Manager to execute a

agreement with Polestar Computers for the provision

VIII. CITY COUNCIL COMMUNICATIONS:

A. Miscellaneous Reports, if any:

IX. ADJOURNMENT: Adjourn

Materials related to an item on this Agenda submitted to the Council after distribution of the agenda packet are available for public inspect

Park Street, Lakeport, California, during normal business hours. Such documents are also available on the City of Lakeport’s website, www.

staff’s ability to post the documents before the meeting.

The City of Lakeport, in complying with the Americans with Disabilities Act (ADA), requests individuals who require special accommodations

participate in the City meeting due to disability, to please contact the City Clerk’s Office, (707) 263-5615, 72 hours prior to the scheduled m

accommodations are provided.

_____________________________

Hilary Britton, Deputy City Clerk

http://www.cityoflakeport.com/http://www.cityoflakeport.com/http://www.cityoflakeport.com/


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MINUTESREGULAR MEETING OF THE LAKEPORT CITY COUNCIL

(ALSO MEETS AS THE CITY OF LAKEPORT MUNICIPAL SEWER DISTRICT, THE LAKEPORT INDUSTRIAL DEVELOMUNICIPAL FINANCING AGENCY OF LAKEPORT and THE SUCCESOR AGENCY TO THE LAKEPORT REDEV

Tuesday, February 16, 2016

I. CALL TO ORDER & ROLL CALL: Mayor Spillman called the regular meeting of the City C

Lakeport to order at 6:00 p.m. with Council Members T

and Parlet present.

II. PLEDGE OF ALLEGIANCE: The pledge of allegiance was led by Public Works Direct

III. ACCEPTANCE OF AGENDA: A motion was made by Council Member Scheel, second

Mattina, and unanimously carried by voice vote to acce

amended, with item V.B. pulled due to the absence of R

item VI.B.3. to be considered first under Council Busine

Urgency Items: There were no urgency items.

IV. CONSENT AGENDA:

A. Ordinances: Waive reading except by title, of any ordinances under

meeting for either introduction or passage per Governm

B. Minutes: Approve minutes of the regular City Council meeting of

C. Warrants: Approve the warrant register of February 8, 2016.

D. Return/Reject Claim: Reject and return the claims of Nine Green on the advic

E. Support Letter: Approve sending a letter to the California Court Facilitie

supporting additional funding for the New Lakeport CouVote on Consent Agenda A motion was made by Council Member Mattina, secon

Scheel, and unanimously carried by voice vote to appro

Items A-E.

V. PUBLIC PRESENTATIONS/REQUESTS:

A. Citizen Input: There was no citizen input.

B. Presentation: Proclamation honoring Planning Commissioner Ross Ka

dedicated service to the City of Lakeport Planning Comm

This item was pulled as Commissioner Kauper was unab

VI. COUNCIL BUSINESS:

A. City Clerk

1. Appointment to the

Planning Commission

City Manager Silveira presented the staff report regardi

Planning Commissioner to replace retired Commissione


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City Council Minutes of February 16, 2016

immediately, to a term expiring March 1, 2017

B. Public Works Director

1. Downtown Walking Trail Public Works Director Brannigan presented the staff rep

proposed Downtown Walking Trails.

Suzanne Lyons and Ann Blue spoke in favor of the trails

After discussion amongst the Council, it was agreed tha

replaced by “paths”, and that “plan” should be replaced

A motion was made by Council Member Scheel, second

Parlet, and unanimously carried by voice vote to approv

Recreation Commission’s Walking Path conceptual plan

development of paths from Library Park to 16th Street afund priorities.

2. Fifth Street Bathroom Public Works Director Brannigan presented the staff rep

and signage for the new Fifth Street bathroom.

Suzanne Russell, Ann Blue and Suzanne Lyons spoke in f

bathroom.

A motion was made by Council Member Mattina, secon

Turner, and unanimously carried by voice vote to approRecreation Commission’s request to have the new Fifth

Library Park established and signed as unisex.

3. Patch Truck Replacement Public Works Superintendent Grider presented the staff

purchase of a new Patch Truck.

A motion was made by Council Member Mattina, secon

Turner, and unanimously carried by voice vote to autho

sign a purchase order and the lease/purchase agreeme

the lease/purchase of the replacement patch truck.

VII. CITY COUNCIL COMMUNICATIONS:

A. Miscellaneous Reports, if any: City Manager Silveira requested the Council to contact

reservations for the upcoming League meeting in Willit

Police Chief Rasmussen had nothing to report.

City Attorney Ruderman had nothing to report.

Community Development Director Ingram advised the Dmoving, he is getting it legally posted in order to go out

In addition, he reported that about $400,000.00 was lo

projects county wide due to State budget cuts for regio

projects. As a result, the APC will cut the South Main St

roundabout project, but is trying to keep the South Ma


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City Council Minutes of February 16, 2016

whether Marc is a voting member. City Attorney Ruder

need to check LMSA bylaws and articles to determine w

representative is a voting member.

VIII. ADJOURNMENT: Mayor Spillman adjourned the meeting at 7:06 p.m.

_____________________________

Marc Spillman, Mayor

_______________________________________

Hilary Britton, Deputy City Clerk


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CITY OF LAKEPORT

Over 125 years of community

pride progress and service

February 23, 2016

I hereby certify that the attached list of warrants has been audited,

extensions are proper, purchase orders have been issued, and depa

heads have been given the opportunity to review and sign claim for

________________________

Daniel BuffaloFinance Director


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Lakeport, CA Packet: APPKT

Vendor Number Vendor Name Payment TypePayment Date Discount Amount

Bank Code: AP BANK-AP BANK

00371 ALPHA ANALYTICAL LABORATORIES 02/19/2016 Regular 0.00

**Void** 02/19/2016 Regular 0.00

2590 AT&T 02/19/2016 Regular 0.00

2351 AT&T 02/19/2016 Regular 0.00

**Void** 02/19/2016 Regular 0.00

2783 BRIAN DENTON 02/19/2016 Regular 0.00

2690 CANON SOLUTIONS AMERICA 02/19/2016 Regular 0.00

1607 CARLTON TIRE 02/19/2016 Regular 0.00

3177 CLEAN GREEN CARPET CARE 02/19/2016 Regular 0.00

1697 CLEARLAKE LAVA, INC. 02/19/2016 Regular 0.00

00127 CLEARLAKE REDI-MIX INC. 02/19/2016 Regular 0.00

00130 COUNTY OF LAKE-ANIMAL CONTROL 02/19/2016 Regular 0.00

1095 COUNTY OF LAKE-AUDITOR 02/19/2016 Regular 0.00

3055 DAVIS TIRE & AUTO REPAIR 02/19/2016 Regular 0.00

0331 DEEP VALLEY SECURITY 02/19/2016 Regular 0.00

00144 DUNKEN PUMPS 02/19/2016 Regular 0.00

00148 E D D 02/19/2016 Regular 0.00

2421 FERRELLGAS 02/19/2016 Regular 0.00

1022 GALL'S INC. 02/19/2016 Regular 0.00

2723 GOODYEAR TIRE & RUBBER CO. 02/19/2016 Regular 0.00

00336 GRAINGER 02/19/2016 Regular 0.00

2015 HOME DEPOT CREDIT SERVICES 02/19/2016 Regular 0.00

2044 IMAGE SALES, INC. 02/19/2016 Regular 0.00

00167 INTERSTATE BATTERY SYSTEM 02/19/2016 Regular 0.00

3176 INTERSTATE CARPORTS CORP 02/19/2016 Regular 0.00

3178 INVENTORY TRADING COMPANY 02/19/2016 Regular 0.00

1764 JONES TOWING 02/19/2016 Regular 0.00

2499 KELLY BUENDIA 02/19/2016 Regular 0.00

00364 LAKE COUNTY ELECTRIC SUPPLY 02/19/2016 Regular 0.00

1139 LAKE COUNTY LOCK & SAFE 02/19/2016 Regular 0.00

00183 LAKE COUNTY RECORD BEE 02/19/2016 Regular 0.00

2413 LAKE COUNTY WASTE SOLUTIONS 02/19/2016 Regular 0.00

1887 LAKEPORT DISPOSAL, INC. 02/19/2016 Regular 0.00

00194 LEAGUE OF CALIF CITIES- REDWOOD E 02/19/2016 Regular 0.00

2043 LEXIS NEXIS RISK SOLUTIONS 02/19/2016 Regular 0.00

1585 LIEBERT CASSIDY WHITMORE 02/19/2016 Regular 0.00

2208 MENDO MILL & LUMBER CO. 02/19/2016 Regular 0.00

2356 MYERS STEVENS & TOOHEY & CO. 02/19/2016 Regular 0.00

2011 NATIONAL METER & AUTOMATION, I 02/19/2016 Regular 0.00

2566 NOR-CAL TELECOM 02/19/2016 Regular 0.00

2679 O'REILLY AUTO PARTS 02/19/2016 Regular 0.00

00113 PACE SUPPLY #03391-00 02/19/2016 Regular 0.00

3151 PAUL HARRIS 02/19/2016 Regular 0.00

3065 PAUL R. CURREN 02/19/2016 Regular 0.00


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Check Register Pack

Vendor Number Vendor Name Payment TypePayment Date Discount Amount

1837 ROGER WHEELER LANDSCAPING 02/19/2016 Regular 0.00

3022 RON LADD 02/19/2016 Regular 0.00

3179 S & K AUTOMOTIVE & TOWING 02/19/2016 Regular 0.00

2383 SHRED-IT USA LLC 02/19/2016 Regular 0.00

3035 SUTTER LAKESIDE HOSPITAL 02/19/2016 Regular 0.002119 TRI-CITIES ANSWERING SERVICE 02/19/2016 Regular 0.00

2552 U.S. BANK 02/19/2016 Regular 0.00

2763 UKIAH FORD 02/19/2016 Regular 0.00

1310 USA BLUE BOOK 02/19/2016 Regular 0.00

2815 VALLEY TOXICOLOGY SERVICES INC 02/19/2016 Regular 0.00

2109 VERIZON WIRELESS 02/19/2016 Regular 0.00

1708 WECO INDUSTRIES 02/19/2016 Regular 0.00

00164 WESTGATE PETROLEUM CO., INC. 02/19/2016 Regular 0.00

2549 WILLITS POWER EQUIPMENT 02/19/2016 Regular 0.00

3144 YOUNG'S TOWING 02/19/2016 Regular 0.00

Regular Checks

Manual Checks

Voided Checks

Discount

Payment

CountPayment Type

Bank Code AP BANK Summary

Bank Drafts

EFT's

67

0

2

0

0

0.00

0.00

0.00

0.00

0.00

69 0.00

Payment

126,005.94

0.00

0.00

0.00

0.00

126,005.94

Payable

Count

158

0

0

0

0

158


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Check Register Pack

Fund Name AmountPeriod

Fund Summary

998 POOLED CASH 126,005.942/2016126,005.94


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From: Daniel Chance

To: Hilary Britton

Subject: RE: Application 2016-005 - Cinco de Mayo

Date: Monday, February 08, 2016 3:55:33 PM

Attachments: image006.png

What, No Chinese new year, Columbus day…..The only thing I can think of, is a note tha

selling “goods” they will have to get a business license.

Dan

From: Hilary BrittonSent: Monday, February 08, 2016 2:51 PM

To: Amanda Frazell ([email protected])


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From: Lori Price

To: Hilary Britton

Subject: RE: Application 2016-005 - Cinco de Mayo

Date: Monday, February 08, 2016 2:58:52 PM

Attachments: image006.png

Hi Hilary,

I have reviewed the attached application and it does not appear to impact County roads

We therefore have not comments or conditions to add to their permit.

Thank you for the opportunity to comment.

Sincerely,

Lori Price

Secretary III

Lake County Department of Public Works

255 N. Forbes Street, Rm 309

Lakeport, CA 95453(707) 263-2341

[email protected]

From: Hilary Britton [mailto:[email protected]]Sent: Monday, February 08, 2016 2:51 PMTo: Dean Eichelmann; Cheryl Bennett; Cynthia Ader; Daniel Chance; Doug Grider; Executive Management; Gary Basor; Jason Ferguson; Jim Kennedy; Linda Sobieraj; Lori Price; Mark W ([email protected]); Mike Sobieraj; Pheakdey Preciado; Rebekah Dolby; Ron La

RubinSubject: Application 2016-005 - Cinco de Mayo

Hi all, Please find attached application 2016-005 for a Cinco de Mayo ce to be held May 1, 2016, in Library Park and the Gazebo.

We would like to submit this for the Council’s consideration at the 2016 meeting, so please have your comments back to me no lat ebruary 23, 2016. As always, thank you for your input and comments.

mailto:[email protected]:[email protected]:[email protected]:[email protected]


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From: Brad Rasmussen

To: Hilary Britton; Margaret Silveira; Janel Chapman; Kelly Buendia; Dan Buffalo; Kevin Ingram; And Mark Brannigan; Tom Carlton; Doug Grider; Brad Rasmussen; Jason Ferguson; Paul Harris

Cc: Kevin Odom; Mike Sobieraj

Subject: Re: Application 2016-005 - Cinco de Mayo

Date: Tuesday, February 23, 2016 10:21:01 AM

Police Review of Event:

Alcohol is not requested or approved for this event. A responsible event promoter on site at the event until all vendors have left.

Brad RasmussenChief of PoliceLakeport Police DepartmentMain: 707-263-5491Cell: 707-367-6035

Stand with anybody that stands right, stand with him while he is right and part with he goes wrong. - Abraham Lincoln

Police Website:http://www.lakeportpolice.org/

Police FaceBook:https://www.facebook.com/pages/Lakeport-Police-Department/176101292414821

CONFIDENTIALITY NOTICE: This communication with its contents may contai

confidential and/or legally privileged information. It is solely for the use of the int recipient(s). Unauthorized interception, review, use or disclosure is prohibited and violate applicable laws including the Electronic Communications Privacy Act. If y the intended recipient, please contact the sender and destroy all copies of the comm

Sent from my iPad

On Feb 8, 2016, at 2:50 PM, Hilary Britton wrote

Hi all, Please find attached application 2016-005 for a Cinco de May

mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]://cp.mcafee.com/d/k-Kr6x8i6jqb3XyrWbzVEVdTdETjupjud7bwUSztdVBcQsThhdETjupjud7bzNJ6WrPUVcsOyr9A8ODeI0lqkORnjZa-Jmc-ndSBcJlQ_iLHlzfBPuTpSRD7-LP9EVd7dQm7-LsKCDt7xPdQkS4uEyCJtdmXb_axVZicHs3jq9JYTvAXKc3xMVBdUTsS028hSk2MITmvYLwITmvQPmVAWNFCVF2eAZl5jVgJk-70USgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKrekcIZxFxhttp://cp.mcafee.com/d/k-Kr6jqb3XyrWbzVEVdTdETjupjud7bwUSztdVBcQsThhdETjupjud7bzNJ6WrPUVcsOyr9A8ODeI0lqkORnjZa-Jmc-ndSBcJlQ_iLHlzfBPuTpSRD7-LP9EVd7dQm7-LsKCDt7xPdQkS4uEyCJtdmXb_axVZicHs3jqpJYTvAXKc3xMVBdUTsS02fQHWRoPmGvaTY01MSgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKrzBuqhttp://cp.mcafee.com/d/FZsScy0Od6Qm7T4TQn7PhOrKrhKCYOCYqen1NJ6WrPapEVKyyrhKCYOCYqen7zqdQTDNOoVB4Sj8hBeto0GQFBGKDWlZqIpYKrJapqHF-BvmH6vbCZKPJHefZvCjhOqerEIfZuVtdeWf3CrEFI8Zh5dqWqJSn-l3PWApmU6CSjrVK_9Tso73xParNKVI04XJL8lGlVv5J8_j0HFnRGNCn2RjVmYK7uJIpG_2u8zD4rEFCzBdx5xVd4SgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKr6-rY6a9GeSl3http://cp.mcafee.com/d/FZsScy0Od6Qm7T4TQn7PhOrKrhKCYOCYqen1NJ6WrPapEVKyyrhKCYOCYqen7zqdQTDNOoVB4Sj8hBeto0GQFBGKDWlZqIpYKrJapqHF-BvmH6vbCZKPJHefZvCjhOqerEIfZuVtdeWf3CrEFI8Zh5dqWqJSn-l3PWApmU6CSjrVK_9Tso73xParNKVI04XJL8lGlVv5J8_j0HFnRGNCn2RjVmYK7uJIpG_2u8zD4rEFCzBdx5xVd4SgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKr6-rY6a9GeSl3mailto:[email protected]:[email protected]://cp.mcafee.com/d/FZsScy0Od6Qm7T4TQn7PhOrKrhKCYOCYqen1NJ6WrPapEVKyyrhKCYOCYqen7zqdQTDNOoVB4Sj8hBeto0GQFBGKDWlZqIpYKrJapqHF-BvmH6vbCZKPJHefZvCjhOqerEIfZuVtdeWf3CrEFI8Zh5dqWqJSn-l3PWApmU6CSjrVK_9Tso73xParNKVI04XJL8lGlVv5J8_j0HFnRGNCn2RjVmYK7uJIpG_2u8zD4rEFCzBdx5xVd4SgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKr6-rY6a9GeSl3http://cp.mcafee.com/d/FZsScy0Od6Qm7T4TQn7PhOrKrhKCYOCYqen1NJ6WrPapEVKyyrhKCYOCYqen7zqdQTDNOoVB4Sj8hBeto0GQFBGKDWlZqIpYKrJapqHF-BvmH6vbCZKPJHefZvCjhOqerEIfZuVtdeWf3CrEFI8Zh5dqWqJSn-l3PWApmU6CSjrVK_9Tso73xParNKVI04XJL8lGlVv5J8_j0HFnRGNCn2RjVmYK7uJIpG_2u8zD4rEFCzBdx5xVd4SgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKr6-rY6a9GeSl3http://cp.mcafee.com/d/k-Kr6jqb3XyrWbzVEVdTdETjupjud7bwUSztdVBcQsThhdETjupjud7bzNJ6WrPUVcsOyr9A8ODeI0lqkORnjZa-Jmc-ndSBcJlQ_iLHlzfBPuTpSRD7-LP9EVd7dQm7-LsKCDt7xPdQkS4uEyCJtdmXb_axVZicHs3jqpJYTvAXKc3xMVBdUTsS02fQHWRoPmGvaTY01MSgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKrzBuqhttp://cp.mcafee.com/d/k-Kr6x8i6jqb3XyrWbzVEVdTdETjupjud7bwUSztdVBcQsThhdETjupjud7bzNJ6WrPUVcsOyr9A8ODeI0lqkORnjZa-Jmc-ndSBcJlQ_iLHlzfBPuTpSRD7-LP9EVd7dQm7-LsKCDt7xPdQkS4uEyCJtdmXb_axVZicHs3jq9JYTvAXKc3xMVBdUTsS028hSk2MITmvYLwITmvQPmVAWNFCVF2eAZl5jVgJk-70USgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKrekcIZxFxmailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]


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Hilary Britton

Deputy City Clerk

City of Lakeport

225 Park Street

Lakeport, CA 95453

(707) 263-5615 x43

[email protected]

Thi s emai l checked wi t h McAf ee SaaS.

Additional Comments from Public Works from last years event:

-No Stakes in the Grass Area – please do not secure any “pop-ups”, via stakes due to theunderground sprinkler system.-No confetti “poppers” allowed – the paper mess is too difficult to clean up.-Cords and hoses cannot create a tripping hazard.-The City will not supply hoses for the spigots.

mailto:[email protected]://cp.mcafee.com/d/1jWVIe3zqb3XyrWbzVEVdTdETjupjud7bwUSztdVBcQsThhdETjupjud7bzNJ6WrPUVcsOyr9A8ODeI0lqkORnjZa-Jmc-ndSBcJlQ_iLHlzfBPuTpSRD7-LP9EVd7dQm7-LsKCDt7xPdQkS4uEyCJtdmXb_axVZicHs3jr1JYTvAXKc3xMVBdUTsSjDdqymokVTrugHkHO-bqh-C2kFByZniUlQHWRoPN56Xy9EVpuud7bPa8VUSgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKr0OT-Bkm1http://cp.mcafee.com/d/FZsS76Qm7T4TQn7PhOrKrhKCYOCYqen1NJ6WrPapEVKyyrhKCYOCYqen7zqdQTDNOoVB4Sj8hBeto0GQFBGKDWlZqIpYKrJapqHF-BvmH6vbCZKPJHefZvCjhOqerEIfZuVtdeWf3CrEFI8Zh5dqWqJSn-l3PWApmU6CTPrVK_9Tso73xParNKVI07qkORnjZa-Jmc-nMSgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKrh4zwhttp://cp.mcafee.com/d/FZsS76Qm7T4TQn7PhOrKrhKCYOCYqen1NJ6WrPapEVKyyrhKCYOCYqen7zqdQTDNOoVB4Sj8hBeto0GQFBGKDWlZqIpYKrJapqHF-BvmH6vbCZKPJHefZvCjhOqerEIfZuVtdeWf3CrEFI8Zh5dqWqJSn-l3PWApmU6CTPrVK_9Tso73xParNKVI07qkORnjZa-Jmc-nMSgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKrh4zwhttp://cp.mcafee.com/d/1jWVIe3zqb3XyrWbzVEVdTdETjupjud7bwUSztdVBcQsThhdETjupjud7bzNJ6WrPUVcsOyr9A8ODeI0lqkORnjZa-Jmc-ndSBcJlQ_iLHlzfBPuTpSRD7-LP9EVd7dQm7-LsKCDt7xPdQkS4uEyCJtdmXb_axVZicHs3jr1JYTvAXKc3xMVBdUTsSjDdqymokVTrugHkHO-bqh-C2kFByZniUlQHWRoPN56Xy9EVpuud7bPa8VUSgzJ5mWk-0afQHWRoPmGvaTY01dELL3C3obZ8Qg22ONYHrelo6y1eWbxuZTPh0nd40Ba5GCy13Ph0dWmGroKr0OT-Bkm1mailto:[email protected]


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2/23/2016

Assembly member Bill Dodd

State Capitol

P.O. Box 942849

Sacramento, CA 94249-0004

RE: Support for Assembly Bill 1559 (Dodd)

Dear Assembly member Dodd:

On behalf of the Lakeport City Council, I would like to express our support for your

which would increase the period for individuals and businesses to defer payment o

fees to the Board of Equalization from one month to three months in the case of a

disaster.

As you are aware, the Valley Fire affected approximately 60 businesses in the Cobb

Middletown and Hidden Valley Lake communities. Harbin Hot Springs, the County’

employer was destroyed; Calpine, lost five of its 14 power plants at the Geysers; an

fourths of the County’s ranchers had range land and outbuildings destroyed by the

As you know Lake County has not recovered from the “Great Recession” and will nwith recovering from the wildfires of 2015 as well. Providing the temporary relief f

taxes and fees will help the affected individuals and businesses focus their limited

where they are needed most - to restore their livelihood.

We appreciate your efforts to help Lake County during this challenging time and ar

express our support for AB 1559.

Sincerely,

Marc Spillman

CITY OF LAKEPORT

Over 100 years of comm unity

pride progress and service


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CITY OF LA

City of Lakeport Municipal S

Lakeport Redevelopment Succ

Lakeport Industrial Develop

Municipal Financing Agency

STAFF REPORT

RE: Comprehensive Annual Financial Report (CAFR), Fiscal Year

2014-15

MEETING DATE

SUBMITTED BY: Daniel Buffalo, Finance Director

PURPOSE OF REPORT: Information only Discussion Action Item

WHAT IS BEING ASKED OF THE CITY COUNCIL/BOARD:

The City Council, City of Lakeport Municipal Sewer District and the Lakeport Redevelopment S

being asked to receive and file the City’s CAFR for the fiscal year ended June 30, 2015.

BACKGROUND/DISCUSSION:

Management is pleased to present the City’s CAFR for the year ended June 30, 2015. This doc

official, audited financial report of the City and includes the audit report from the City’s extern

auditor, JJACPA. It was issued on January 30, 2016 and posted to the City’s website.

Council received a report on the year end financials at its regularly scheduled meeting of Febrinformation presented then was not revised materially in the CAFR, and the auditor recomme

changes to the City’s financial report. A letter in this regard from the City’s auditor to the City

attached.

OPTIONS:

Receive and file the communication letter and CAFR for the fiscal year 2014-15.

FISCAL IMPACT:

None $ Budgeted Item? Yes No

Budget Adjustment Needed? Yes No If yes, amount of appropriation increase: $

Affected fund(s): General Fund Water OM Fund Sewer OM Fund Other:

ATTACHMENT 1


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CITY OF LAKEPORT

COMMUNICATION WITH THOSE CHARGED WITH GOVERNAN

COMMUNICATION OF INTERNAL CONTROL RELATED MAT

JUNE 30, 2015

ATTACHMENT 1

ATTACHMENT 1


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January 28, 2016

City Council

City of Lakeport

Lakeport, California

We have audited the financial statements of City of Lakeport (City) as of and for the year endand have issued our report thereon dated January 28, 2016. Professional standards require that

the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit

As communicated in our engagement letter dated February 6, 2015, our responsibility,

professional standards, is to form and express an opinion(s) about whether the financial sta

been prepared by management with your oversight are presented fairly, in all material respe

with accounting principles generally accepted in the United States of America. Our audit

statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our

reasonable, rather than absolute, assurance about whether the financial statements are

misstatement. An audit of financial statements includes consideration of internal control over f

as a basis for designing audit procedures that are appropriate in the circumstances, but not f

expressing an opinion on the effectiveness of the entity’s internal control over financial report

as part of our audit, we considered the internal control of the City solely for the purpose ofaudit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in

judgment, relevant to your responsibilities in overseeing the financial reporting process. How

required to design procedures for the purpose of identifying other matters to communicate to y

ATTACHMENT 1

ATTACHMENT 1


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Qualitative Aspects of the Entity’s Significant Accounting Practices

Significant Accounting Policies

Management has the responsibility to select and use appropriate accounting policies. A

significant accounting policies adopted by the City is included in Note 1 to the financia

described in Note 1 to the financial statements, during the year, the City changed its method

pensions by adopting Governmental Accounting Standards Board (GASB) Statement No. 68

Financial Reporting for Pensions – an amendment of GASB Statement No. 27 , and GASB S

Pension Transition for Contributions Made Subsequent to the Measurement Date – an ame

Statement No. 68 . Accordingly, the cumulative effect of the accounting change as of the begi

has been reported in the Statement of Activities. No matters have come to our attention that

under professional standards, to inform you about (1) the methods used to account for si

transactions and (2) the effect of significant accounting policies in controversial or emergingthere is a lack of authoritative guidance or consensus.

Significant Accounting Estimates

Accounting estimates are an integral part of the financial statements prepared by management

management’s current judgments. Those judgments are normally based on knowledge and

past and current events and assumptions about future events. Certain accounting estimate

sensitive because of their significance to the financial statements and because of the possevents affecting them may differ markedly from management’s current judgments.

The most sensitive accounting estimates affecting the financial statements are useful lives

(“useful lives”).

Management’s estimate of the useful lives is based on experience with and observation of

category (e.g. infrastructure) as well as industry standards, when applicable (i.e. buildings).

key factors and assumptions used to develop the useful lives and determined that it is reason

the basic financial statements taken as a whole.

Financial Statement Disclosures

Certain financial statement disclosures involve significant judgment and are particularly sen

their significance to financial statement users. The most sensitive disclosures affecting the

statements relate to commitments and contingencies.

Significant Difficulties Encountered during the Audit

We encountered no significant difficulties in dealing with management relating to the performa

Uncorrected and Corrected Misstatements

F f hi i i f i l d d i l ll k

ATTACHMENT 1

ATTACHMENT 1


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Disagreements with Management

For purposes of this letter, professional standards define a disagreement with management as

or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing m

be significant to the City’s financial statements or the auditor’s report. No such disagreement

course of the audit.

Representations Requested from Management

We have requested certain written representations from management, which are included in

dated January 28, 2016.

Management’s Consultations with Other Accountants

In some cases, management may decide to consult with other accountants about auditingmatters. Management informed us that, and to our knowledge, there were no consulta

accountants regarding auditing and accounting matters.

Other Significant Findings or Issues

In the normal course of our professional association with the City, we generally discuss a v

including the application of accounting principles and auditing standards, operating and regu

affecting the City, and operational plans and strategies that may affect the risks of material mi

of the matters discussed resulted in a condition to our retention as the entity’s auditors.

Communication of Internal Control Related Matters

In planning and performing our audit of the financial statements, we considered the City’s int

financial reporting (internal control) to determine the audit procedures that are appropriate in

for the purpose of expressing our opinions on the financial statements, but not for the purpose

opinion on the effectiveness of the City’s internal control. Accordingly, we do not express a

effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow

employees, in the normal course of performing their assigned functions, to prevent, or de

misstatements on a timely basis. A material weakness is a deficiency, or a combination o

internal control, such that there is a reasonable possibility that a material misstatement of the

statements will not be prevented, or detected and corrected on a timely basis. A significa

deficiency, or a combination of deficiencies, in internal control that is less severe than a mater

important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragra

and was not designed to identify all deficiencies in internal control that might be materi

significant deficiencies. Given these limitations, during our audit we did not identify any defic

control that we consider to be material weaknesses. However, material weaknesses may exist t

identified.

ATTACHMENT 2


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DRAFT

UNAUDITED)

COMPREHENSIVE ANNUAL

FINANCIAL REPORT

CITY OF LAKEPORT, CALIFORNIA

FISCAL YEAR ENDED JUNE 30, 2015

ATTACHMENT 2


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COMPREHENSIVE ANNUAL FINANCIAL REPORT CITY OF LAKEPORT, CALIFORNIA

FISCAL YEAR ENDED JUNE 30, 2015

PREPARED BY

FINANCE DEPARTMENT

CITY OF LAKEPORT

ATTACHMENT 2


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THIS PAGE INTENTIONALLY LEFT BLANK

ATTACHMENT 2


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T

ABLE OF

C

ONTENTS

INTRODUCTORY SECTION

Letter of Transmittal ................................................................................................................

List of Officials ..........................................................................................................................

City Organizational Chart ........................................................................................................

F

INANCIAL

S

ECTION

Independent Auditor’s Report .................................................................................................

Management Discussion and Analysis (MD&A) (Required Supplementary Information) .......

Financial Highlights ...............................................................................................................

Overview of the Comprehensive Annual Financial Report ...................................................

Government-Wide Financial Analysis ...................................................................................

Activities ...............................................................................................................................

Capital Assets and Debt Administration ...............................................................................

Fund Financial Analysis .........................................................................................................

Governmental Funds ............................................................................................................

Proprietary Funds .................................................................................................................

Budgetary Comparison .........................................................................................................

Economic Outlook ................................................................................................................

Requests for Information .....................................................................................................

Government-Wide Financial Statements .................................................................................

Statement of Net Position ................................................................................................

Statement of Activities .....................................................................................................

Fund Financial Statements .......................................................................................................

Governmental Funds ............................................................................................................

Balance Sheet ...................................................................................................................

ATTACHMENT 2


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Statement of Revenue, Expenditures, and Change in Fund Balances – Budget and Actu



Proprietary Funds .................................................................................................................

Statement of Net Position ................................................................................................

Statement of Revenue, Expenses, and Changes in Net Position ......................................

Statement of Cash Flows ..................................................................................................

Fiduciary Funds.....................................................................................................................

Statement of Fiduciary Net Position .................................................................................

Statement of Changes in Fiduciary Net Position ..............................................................

Notes to the Basic Financial Statements Index ........................................................................

Note 1 - Summary of Significant Accounting Policies ...........................................................

Note 2 - Stewardship, Compliance, and Accountability ................ ................. .................. ....

Note 3 - Cash and Investments ............................................................................................

Note 4 - Accounts Receivable ...............................................................................................

Note 5 – Loans, Notes Receivable, and Interfund Borrowing ...............................................

Note 6 - Capital Assets..........................................................................................................

Note 7 - Long-Term Liabilities...............................................................................................

Note 8 - Net Position/Fund Balances ....................................................................................

Note 9 - Interfund Transactions and Interfund Borrowing ...................................................

Note 10 - Risk Management .................................................................................................

Note 11 - Public Employee Retirement Plan ........................................................................

Note 12 - Post-Retirement Healthcare Benefits ...................................................................

Note 13 - Commitments and Contingencies ........................................................................

Note 14 – Successor Agency Trust for Assets of Former Redevelopment Agency ...............

Note 15 – New Pronouncements .........................................................................................

Note 16 – Subsequent Events

ATTACHMENT 2


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Combining Balance Sheet .................................................................................................

Combining Statement of Revenues, Expenditures, and Changes in Fund Balance ...........

NonMajor Governmental Fund Budget Comparisons ..........................................................

Parkland Dedication Fund ................................................................................................

Gas Tax Fund (HUTA) ........................................................................................................

Prop 172 Public Safety Fund .............................................................................................

Lakeport Housing Fund .....................................................................................................

CDBG Economic Development Program Income Fund .....................................................

BSCC Law Enforcement Subvention .................................................................................

Low-Mod Housing Fund ...................................................................................................

CDBG Housing Program Income Fund ..............................................................................

Emergency Housing Assistance ........................................................................................

CDBG Microenterprise Program Income Fund .................................................................

Business Stabilization Loan Fund ......................................................................................

2010 CDBG Housing Grant ...............................................................................................

Tenth Street Drainage Fund .............................................................................................

Lakeport Blvd Improvement Fund ....................................................................................

South Main Street Improvement Fund .............................................................................

Parkside Traffic Mitigation Fund .......................................................................................

Parallel/Bevins Storm Water Maintenance Fund .............................................................

Forbes Creek Train Fund...................................................................................................

Lakeshore Storm Damage Repair .....................................................................................

Prop 40 Per Capita Grant ..................................................................................................

Storm Drainage Fund ........................................................................................................

Lakeshore Blvd HSIPL Fund ...............................................................................................

Combining Fiduciary Funds ..................................................................................................

Combining Fiduciary Assets and Liabilities

ATTACHMENT 2


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Net Position by Component .............................................................................................

Changes in Net Position ....................................................................................................

Fund Balances, Governmental Funds ...............................................................................

Changes in Fund Balances, Governmental Funds .............................................................

Revenue Capacity .................................................................................................................

Assessed Value and Actual Value of Taxable Property .....................................................

Direct and Overlapping Tax Rates ....................................................................................

Property Tax Collections and Levies .................................................................................

Principal Property Tax Payers ...........................................................................................

Schedule of Top 25 Principal Sales Tax Remitters (listed alphabetically) .........................

Debt Capacity .......................................................................................................................

Direct and Overlapping Debt ............................................................................................

Legal Debt Margin Information ........................................................................................

Demographic and Economic information .............................................................................

Demographic and Economic Statistics ..............................................................................

Principal Employers ..........................................................................................................

Operating indicators .............................................................................................................

Full-time and Part-time City Employees by Function .......................................................

Capital Asset Statistics by Function ..................................................................................

Capital Asset Statistics by Fund ........................................................................................

Independent Auditor’s Report on Internal Control ..................................................................

Continuing Disclosure for Debt Issues ......................................................................................

2004 Tax Allocation Bonds ...............................................................................................

2008 Tax Allocation Bonds ...............................................................................................

2007 Wastewater Revenue Bonds ...................................................................................

ATTACHMENT 2


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ATTACHMENT 2


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INTRODUCTORY SECTION

ATTACHMENT 2


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Letter of Transmittal

January 30, 2016

To the Honorable Mayor, members of the City Council and citizen

Lakeport:

We are pleased to submit the City of Lakeport’s Compreh

Financial Report (CAFR) for the fiscal year ended June 30, 2015. T

prepared in accordance with state law, generally accepted accoun

(GAAP), and the best management practices for financial reportin

the Government Finance Officers’ Association (GFOA). California

that a financial report be prepared annually and audited by a licen

public accountant within a reasonable period of time following th

These financial statements are presented in conformity with GAA

in accordance with generally accepted auditing standards.

Responsibility for the accuracy of the data and the fairnes

presentation, including all footnotes and disclosures, rests with Ci

management. We believe the data presented in this report is acc

material respects, and all statements and disclosures necessary fo

to obtain a thorough understanding of the City’s financial activitie

included. GAAP requires that management provide a narrative in

overview, and analysis to accompany the basic financial statemen

of Management’s Discussion and Analysis (MD&A). This letter of

designed to complement MD&A and should be read in conjunctio

City’s MD&A can be found immediately following the report of th

auditor.

Management of the City has established an internal contr

that is designed both to protect the City’s assets from loss, theft, o

to compile sufficient reliable information for the preparation of t

ATTACHMENT 2


35/428

assurance that the financial statements will be free from material

misstatements.

As the City did not expend over $500,000 of federal mone

reporting period, it was not required to conduct a broader, federa

OMB Circular A-133 “Single Audit” designed to meet the special n

grantor agencies. The standards governing Single Audit engagem

the independent auditor to report not only on the fair presentatio

financial statements, but also on the audited government’s intern

compliance with legal requirements, with special emphasis on int

and legal requirements involving the administration of federal aw

While traditionally addressed to the governing body of th

report is intended to provide relevant financial information to ext

(non-management employees), who include the citizens of the Cit

City staff, creditors, investors, and other concerned readers. We

readers to contact the Finance Department with any questions or

concerning this report.

The City’s financial statements have been audited by JJAC

of certified public accountants. The goal of the independent audi

reasonable assurance that the financial statements of the City for

ended June 30, 2015, are free of material misstatements. The ind

audit involved examining, on a test basis, evidence supporting the

disclosures in the financial statements, assessing the accounting p

and significant estimates made by management, and evaluating th

financial statement presentation.Based upon the audit, the independent auditors conclude

was reasonable basis for rendering an unqualified opinion, which

City’s financial statements for the fiscal year ended June 30, 2015

presented fairly in conformity with GAAP. The independent audit

presented as the first component of the financial section of this re

Profile of the City of Lakeport

The City of Lakeport is a partial service city (as opposed to

that it provides most typical municipal functions, including public

public works, community development and parks and recreation.

the City provides water and wastewater services. It does not prov

ATTACHMENT 2


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Incoprorated on April 30, 1888 as a general law city, Lake

the administrative seat for the County of Lake and with a resident

of more than 4,6991 in a 2.4 square-mile area, Lakeport is graced

business base and a well-established residential community.

Lakep

and recreatio

destination an

have a large a

a hub for recr

activities for L

The Lakeport

environment

well organized

an active cham

commerce, lo

are communit

and engaged

business part

including Mai

renovations, f

improvement

promotions.

permanent repopulation is a

35,000 people w

within a 10-mile radius. Lakeport’s historic downtown area is the

commercial activity within the community. There are also comme

along Lakeport Boulevard, Parallel Drive, Eleventh Street, North H

South Main Street.

In Lakeport, the total labor force is approximately 2,510

2

.Unemployment in Lakeport is approximately 4.5%, down from 5.7

Within ten miles, there is a diverse labor force specializing in such

as sales, technical and professional services, education and govern

services, and other specialties. The largest employment sectors in

ATTACHMENT 2


37/428

area are: government (federal, state, local); education; and the se

retail trades. The agricultural and construction sectors are import

transportation/public utilities, wholesale trade, finance/insurance

and manufacturing sectors round out the employment picture. So

larger employers in the primary trade area include Sutter Lakeside

Hospital, Lakeport Skilled Nursing Center, PG&E, Lake County Rec

Konocti Vista Casino, the City of Lakeport and the County of Lake.

Approximately 45% of all jobs in the county are located in t

Lakeport area.

The City is committed to providing high quality services in an

manner. For fiscal year 2014-15, the City’s efforts were focused i

areas:

Facilities and Infrastructure – Rehabilitation of the w

sewer system; public rights-of-way, including Paralle

other non-arterial road ways.

Economic Development – Promoting economic deve(recruitment and retention of businesses) continued

the City’s key operational priorities. The City Manag

closely with staff and the business community to ma

regional and local economic environment.

Cost and liability reduction, particularly related to pe

benefits.

This report includes all funds of the City and its blended c

units: the Successor Agency to the Lakeport Redevelopment Agen

City of Lakeport Municipal Sewer District (CLMSD), for which the C

financially accountable.

The City Council establishes annual budgets for the gener

proprietary funds, and all special revenue funds, with a possible e

certain special revenue funds for which expenditures are controllefunding or by special assessments. Budgetary control is legally m

the fund level. Department heads submit budget requests to the

The City Manager prepares an estimate of revenues and prepares

recommendations for the next year’s budget. The preliminary bu

ATTACHMENT 2


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The positions of Mayor and Mayor Pro Tem are chosen by the Cou

its own policy. The Mayor conducts the Council meetings and rep

City in ceremonial occasions.

The City Council serves as the policy board for the munici

provides policy direction, establishes goals, and sets priorities for

government. In addition to serving as the policy makers for the co

City Council also is responsible for numerous land use decisions w

borders, including the General Plan. The City Council appoints the

Manager, City Attorney, City Clerk, and all members of advisory b

commissions.

Current Economic Conditions and Outlook

The information presented in the financial statements is p

understood when it is considered from the broader perspective o

environment within which the City operates. Understanding that

sales taxes generate the City’s largest two sources of revenue, it is

look at the economy in the context of people’s wherewithal for pr

general fund tax revenues.

Lake County suffered immensely from the Great Recessio

begun a slow recovery. The recovery is evidenced by slight improv

unemployment rate, consumer spending (through sales tax analys

permits, and planning work. The housing market, while starting t

life, continues to experience decreasing assessed valuation rates,

foreclosure rates have improved significantly.

Unemployment rates in Lake County continued to be high

national average at 6.7% in June of 2015, but this is down slightly

year3. Lakeport remains below the County’s unemployment rate,

been a historical normality due primarily to its demographic make

The City’s economic development efforts and implementa

revised financial policies help to promote Lakeport’s long-term fis

This was a cornerstone in management’s approach to debt structimprovement planning, labor negotiations, and service delivery.

As mentioned earlier, the City’s principal general fund rev

are sales tax and property taxes. These sources are expected to gr

averaging of 1-4 percent per year for the next five years. A one-ti

ATTACHMENT 2


39/428

The housing market has improved markedly; however, pr

receipts remain flat due to retroactive Prop 8 adjustments still be

by the Lake County Assessor. These revenues are expected to rem

flat in FY 2015-16 but stronger than in the unincorporated areas o

We believe that the housing market will continue to move forwar

As part of its path toward maintaining fiscal sustainability

rely on one-time

uses of its

reserves to

ensure the best

possible level of

service to its

citizen. The City

Manager

recommended

its use in FY

2014-15

resulting from a

general fund

surplus in FY 2013-

14.

Financial Condition: General Revenues Top Ten:

The City’s top ten revenue sources account for approxima

total general fund income. Focusing on these sources can provide

understanding of the City’s revenue position.

Overall, these key revenues performed worse in 2015 tha

weakest performers were sales tax and subventions. The followin

demonstrates this comparison:

Top Ten Revenues Compared

General Fund YTD 14-15 YTD 13-

Sales tax - Bradley-Burns 948,056$ 1,078,1$

Sales and use tax - Measure I 701,963 736,9

Property tax 454,422 457,5

Property tax in lieu of VLF 391,441 396,5

Property tax in lieu of sales tax 388 586 358 7

ATTACHMENT 2


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Sales Tax. The City collects sales tax from two sources: noBurns sales taxes - which are shared between City, county, and th

½ cent sales and use tax, commonly referred to as Measure I and

entirely to the City. Both tax sources are general taxes and can be

regular, general governmental purpose.

Overall, sales taxes receipts (Bradley-Burns and Measure

12.1% from a year ago due in part to weaker sales in the City’s tra

sector, most notably the price of gas. As anticipated at mid-year, price of gas had an adverse effect on this revenue source. Additio

wind down of the state’s triple flip was not implemented as expec

resulted in lower cash receipts. The wind down will continue into

FY.

Property Tax. Though the housing market continues to re

modestly, receipts came in lower than anticipated and slightly low

year prior due to retroactive Prop 8 assessment adjustments. Sli10.5% of property taxes paid by property owners within the City is

the City. The majority is distributed to local schools and the Coun

Receipts came in lower than anticipated as the county co

process Prop 8 (1978) property value adjustments Economically

$-

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

TOP 10 REVEN UES COMPARED

FYS 2015 AND 2014

YTD 14-15 YTD 13-14

ATTACHMENT 2


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property values and current homes values will be reflected in 201

receipts. Property values remain stable at the very least.

Property Tax in Lieu of VLF Vehicle License Fee

). These ar

shares allocated to cities and counties beginning in FY 04-05 as co

for the state’s take of Vehicle License Fees (VLF). This revenue so

follows regular property tax collections and is almost identical to l

reflecting nominal changes to the property tax roll.

Property Tax in Lieu of Sales Tax Triple Flip). This is a mec

to repay the state fiscal recovery bonds pursuant to Prop 57 of 20

Triple Flip, the local sales and use tax rate is reduced from 1.00% t

the 0.25% diverted to repay state fiscal recovery bonds. Cities an

reimbursed for the lost revenue from a shift of property tax reven

increase is the result of final true-up processes by the state and C

Controller.

Grants and subventions. The City receives several grants

subventions to fund various activities, including public safety and

transportation. These sources include COPS, RSTP, and mandated

reimbursements for open meeting compliance. The amount to d

than last year due to a lower RSTP draw from the lump sum 3-yea

disbursement in 2013-14.

Franchise Fees.

This includes sales-based revenues from

paid by PG&E, MediaCom (Cable), and Lakeport Disposal. It is slig

year than last due to timing differences in payments received and

trash collection revenue.

Rents and Leases. This is revenue collected from leasing p

private parties and other funds/agencies, i.e. water, and sewer en

revenue source is lower than last year due to lower charges to the

sewer enterprise for use of general governmental resources.

Business License Tax

. Businesses that operate within City

required to obtain a business license. The proceeds from the tax

available for unrestricted use in the general fund. Receipts are up

from a year ago due in part to increased business filings and the ti

payments received.

Permits. Fees collected from the issuance of building and

permits are essentially flat from last year but exceeded budget es

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generate sales tax revenue sufficient to ensure an adequate level

provision to that area and the rest of the City.

General Fund:

The City’s general fund is its primary source of discretionar

for the provision of service deemed necessary and desirable by th

Lakeport and the City Council.

The general fund ended the year well with a total fund bala

million, of which $2.55 million was available for spending.

The City Manager recommended using $580,126 of the ge

reserve to engage in one-time uses in the 2014-15 budget, includ

projects and prior year encumbrances, which was later augmente

to accommodate additional one-time expenditures. $274,451 wa

however, and was subsequently appropriated in the 2015-16 bud

General Fund Balance

Historical Condition FY 10/11 FY 11/12 FY 12-13 FY 13

Revenues 4,255,671$ 4,263,287$ 4,397,527$ 4,67$

Expenditures 4,072,942 4,017,438 4,187,688 4,32

Net Transfers In (Out) 1,025,419 (169,783) - 3

Inflows combined 5,281,090 4,093,504 4,187,688 4,28

Total Operations (Rev-Exp) 1,208,148$ 76,066$ 209,839$ 38$

$(1,000,000)

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

FY 10/11 FY 11/12 FY 12-13 FY 13-14

REVENUES AND EXPEND ITURES COMPA

OVER TIME - TRANSFERS SEPARATER ev enue s Net Transfers In ( Out) Expend itures

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finance costs associated with administration, operations, capital i

(CIP), and debt service.

Water and sewer activities are accounted for like a busine

private sector using the full accrual basis. This is starkly different

governmental fund accounting, which uses the modified accrual b

concerned only with current spendable resources, what we call fu

Drawing comparisons of information between the two methods c

challenging.

Here we present the activities of the water and sewer ent

in terms of working capital. Working capital is defined as the diffe

between current assets and current liabilities, which is closely app

the definition of fund balance in governmental funds. In other wo

resources available to meet ongoing operating, debt service, and

activities in the near term. Non-cash expenses - typically part of f

accounting - are excluded from this presentation.

Water Enterprise Operations. Rate adjustments went into

1, 2013. Monthly operations and maintenance (O&M) revenue fr

other sources (excluding expansion activities) reflects this, and the

from a year ago is lower than the most recent rate analysis estima

conservation requirements imposed on customers.

Expenditures due to normal operation overall are down fr

prior, due to unfilled vacancies in personnel. Primary increases in

were related to drought-related needs. Debt service was up due

draws from interim financing for USDA projects as were capital ex

related to USDA projects.

Water O&M

Revenue, Expenditures, and Changes in Working Capital

6/30/2015 6/30

Revenues

Operating 1,826,264$ 1,6$

Non-operating 7,901

Total 1,834,165 1,6

ExpendituresOperating:

Salaries and benefits - 7

Materials, supplies and service costs - 5

Total - 1,2

Non-operating:

Debt service - 2

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Sewer Enterprise Operations. Rate adjustments for sewer

effect July 1, 2013. Monthly O&M revenue from rates and other

(excluding expansion and assessment district administration) refle

adjustment, and the increase from a year ago is considerably high

most recent rate analysis estimates.

Expenditures overall are up from the year prior due to inc

projects and personnel costs. Primary increases consisted of heal

retirement costs. Debt service was up this year compared to last

differences in payments.

Sewer O&M

Revenue, Expenditures, and Changes in Working Capital

6/30/2015 6/3

Revenues

Operating 2,458,383$ 1$

Non-operating 39,922

Total 2,498,305 1

Expenditures

Operating:

Salaries and benefits -

Materials, supplies and service costs -

Total - 1

Non-operating:

Debt service -

Capital outlay -

Total -

Total expenditures - 1

Revenue over (under) expenditures 2,498,305$ $

Working capital 1,526,361$ 1$

Major Initiatives

The City is three years into its largest capital improvemen

recent memory. Over $9 million in loan and grant funding from t

Rural Development are being expended to make significant impro

the water and sewer infrastructure, addressing its most critical ne

project in total is expected to be completed in 2016. The rate str

water and sewer, adjusted by the City Council in 2012 will meet th

needs for this financing as well as leave capacity for further financ

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central Main Street more attractive to local shoppers through enh

aesthetic appeal and vibrancy of the City’s business and retail cen

pedestrian and bicycle amenities are a key aspect of the capital pl

draw greater foot traffic to downtown. This all will complement t

summertime activities City residents enjoy and foster an even stro

community well-being and civic pride.

Measure I

Measure I, passed by a simple majority (50% plus 1) of La

in November of 2004, is a general (unrestricted) transaction and u

general, unrestricted tax is one that can be used to fund any prog

service, or project at the discretion of the City Council. It is not a

restricted tax, which would require approval of two-thirds of the v

Measure J, passed in conjunction with Measure I, was a distinctly

advisory measure indicating the voting public's preference for the

Measure I proceeds.

Every year, the City Council appropriates resources in the

revenue expected from Measure I for projects, programs, and act

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in the spirit of the measure. Below is a schedule of what those we

resources were allocated to them.

Fiscal Year 2014-15

2014-15

(Estimated)

2014-15

(Actual)

$730,299 $701,962

Cost

General

Fund Share

(Actual)

Other

Financing

Sources

(Actual) Meas

Parallel Driv e Chip Seal $ 365,370 $ 203,340 $ - $

Lakeshore Blv d HSIPL (Safety) 161,700 - 792

Lakeshore Blv d ER Project 68,000 - 23,769

Roadw ay repairs and maintenance 50,000 56,457 -

Park Street PS&E rehab 25,000 - -

Lakeport Blv d mill and fill 25,000 49,647 -

Docks, Library Park 250,000 222,711 -

ADA projects 15,000 4,983 -

Heated bunker for Hydro Patch 28,000 - -

Card lock fuel management system 28,000 - -

Trailer Mounted Air Compressor and Attachments 25,000 7,350 14,700

Public Works: Streets 850,980 563,759 24,399

Public Works: Parks 259,543 262,267 -

Westshore Pool 63,505 51,277 -

2,215,098$ 1,421,791$ 63,660$ $

Fiscal Year 2014-15 Recommended Uses and

Projects

Eligible Measure I Costs

Revenue

Measure I: Transaction and Use Tax

Relevant Financial Policies

City Management has adopted a series of financial policie

guide its use and reporting of revenues. Some of the more germa

related to this report include the following:

All current operating expenditures will be paid for with curevenues, unless the use of reserves is approved by the C

Revenues will be conservatively estimated.

Intergovernmental assistance in the form of grants and lo

used to finance only:

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A minimum fund balance reserve in the General Fund will

maintained at all times. The minimal, optimal level requir

reserve will be 25% of the General Fund operating budget

will be drawn down as a funding source of last resort and

after other reserve accounts have been accessed.

The unappropriated fund balance in the General Fund wil

maintained at a level sufficient to provide adequate work

to accommodate required adjustments to other reserve a

including the reserves for advances to other funds, depos

items.

In general, one-time revenues will be used only to suppor

other non-recurring expenditures. One-time revenues ma

operating programs only after an examination determines

subsidizing an imbalance between operating revenues an

expenditures; and then only if a long-term forecast shows

operating deficit will not continue.

The City invests all idle cash as determined by analysis of

cash flow needs. Specific emphasis will be placed on futur

requirements when selecting maturity dates to avoid forc

and the potential corresponding loss of investment earnin

The General Fund currently does not have any general ob

and does not anticipate issuing such debt.

When the City finances capital projects by issuing bonds o

loans, it will pay back those obligations within a period thwith the useful life of the project.

The City requires an annual audit of the books of account

records, inventories and reports of all City officers and em

involved in the handling of financial matters by a qualified

auditor.

Information concerning significant accounting policies affectinof the City is summarized in the Notes to the Financial Statements

Acknowledgements

The preparation of this Comprehensive Annual Financial R

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members of the Finance and Administration Departments who as

contributed to its development.

We also would like to thank members of the City Council

various departments for their cooperation and support in plannin

conducting the financial operations of the City during the fiscal ye

Respectfully submitted,

Margaret Silveira

City Manager

Daniel Buffalo, MPA, CPA, CGMA

Finance Director

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City of Lakeport, California

LIST OF OFFICIALS

June 30, 2015

CITY COUNCIL

LAKEPORT REDEVELOPMENT SUCCESSOR AGENCY BOARD OF DIRECTORS

CITY OF LAKEPORT MUNICIPAL SEWER DISTRICT BOARD OF DIRECTORS

Martin Scheel Mayor

Stacey Mattina Mayor Pro Tem

Kenneth Parlet Council Member

Mireya Turner Council Member

Marc Spillman Council Member

MANAGEMENT TEAM

Margaret Silveira City Manager

David Ruderman City Attorney

Janel Chapman City Clerk

Brad Rasmussen Chief of Police

Daniel Buffalo Finance Director

Kelly Buendia Administrative Services Director

Mark Brannigan Public Works Director

Kevin Ingram Community Development Director

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City Organizational Chart

Citizens of Lakeport

City CouncilCity of Lakeport Municipal Sewer District Board of Directors

Redevelopment Successor Agency Board of Directors

City ManagerCity Attorney

City Clerk

Finance Administrative

Services

PoliceCommunity

Development

Engineering &

IT

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FINANCIAL SECTION

Independent Auditor’s Report

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MANAGEMENT DISCUSSION AND ANALYSIS (MD&A) (REQUIRED

SUPPLEMENTARY INFORMATION) The following discussion provides readers of the City of Lakeport’s financial statements a na

overview and analysis of the financial activities of the City for the fiscal year ended June 30

encourage readers to consider the information presented here in conjunction with the Inde

Auditor’s Report, the basic financial statements, and the accompanying notes.

FINANCIAL HIGHLIGHTS City assets exceeded its liabilities by $18.35 million (net position) as of June 30, 201

adoption of GASB 68 reduced the unrestricted net position to negative $6.58 millio

The City’s net position in total increased by $2.74 million during the fiscal year 2014

compared to a decrease of $2.3 million in fiscal year 2013-14. The majority of the

resulted from the recognition of capital assets held by the City.

The City’s adoption of GASB 68 resulted in a restatement of net position, which dec

beginning net position in FY 2014-15 by $7.68 million.

The City’s general fund saw decreased revenues from tax sources in the amount of

Overall general fund revenues were down $227,484 from the year prior. Prudent s

City department contributed to cost savings, however, considerably diminishing the

reduced revenues to the general fund balance.

Fund balances for governmental funds (i.e., the general fund, its reserve, and speci

funds) were reported to be $6.3 million, as of year-end close, June 30, 2015.

Of the $6.3 million in total governmental fund balance, $1.74 million is characterize

unrestricted (committed, assigned, or unassigned) and generally is available at the

discretion.

OVERVIEW OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT

This Comprehensive Annual Financial Report is presented in three major parts:

3) Statistical section, which includes financial, demographic, and economic informatio

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and surrounding community, such as assessed and actual value of taxable property

overlapping tax rates, principal property tax payers, and principal sales tax remitter

and overlapping debt.

This discussion and analysis is intended to serve as an introduction to the financial section.

statements of this section are comprised of three components: 1) government-wide financ

2) fund financial statements, and 3) notes to the financial statements. This report also cont

supplementary information in addition to that found in the basic statements.

The City of Lakeport is presented as the primary government and reporting entity. The (for

Lakeport Redevelopment Agency and the City of Lakeport Municipal Sewer District (CLMSD

separate entities, but are for reporting purposes considered component units of the City. A

entities (the City and the component units) are reported herein on a blended basis, as oppo

discrete presentation.

The Government-Wide Financial Statements

The government-wide financial statements provide an overview of the City’s activities and a

of the Statement of Net Position and the Statement of Activities. The Statement of Net Pos

information about the financial position of the City as a whole, including all of its capital ass

term liabilities on the full-accrual basis, similar to that used by private sector entities. The S

Activities provides information about all of the City’s revenues and all of its expenses, also o

accrual basis, with the emphasis on measuring net revenues or expenses of each the City’s

functions, which have been categorized as follows:

General government (e.g., administration, finance and accounting, human resource

clerk, etc.)

Community development (planning, building, storm water management)

Roads and infrastructure (road maintenance, city engineer and public works,)

Sanitation (administration of the franchise waste hauler, Lakeport Disposal)

Housing and support programs (emergency housing assistance, CDBG and HOME g

Redevelopment/Economic development

Public safety (i.e. police)

Parks, buildings, and grounds (including recreation – i.e., Westshore Pool)

depreciation and other non-budgeted items that may not have an effect on cash or current

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resources but do affect net position. The statement presents expenses first categorized by

activity. This is done so that a direct connection can be made to the cost of providing that s

function for the entire year. It then presents how that activity was financed using funds oth

that can be used for any purpose (i.e. taxes, fines, investment earning, etc.). This is an atte

demonstrate how self-sufficient that activity was during the year. The remainder is the net

covered by general revenues.

All of the City’s activities are grouped into either governmental activities or business-type a

explained below. The amounts in the Statement of Net Position and the Statement of Activ

separated into governmental activities and business-type activities in order to provide a cle

the two.

Government-wide financial statements, prepared on the accrual basis, measure the flow of

resources of the City. There are two basic statements presented here: the Statement of Ne

the Statement of Activities.

The Statement of Net Position and the Statement of Activities present information about th

Governmental activities—all of the City’s basic services are considered to be govern

activities. These services are supported by general city revenues, such as taxes, and

program revenues such as user fees and charges.

The City’s governmental activities also include the housing activities of the (former

Redevelopment Agency, a separate legal entity for which the City is financially resp

February 1, 2012, the Lakeport Redevelopment Agency was dissolved and a success

established to handle the remaining affairs and obligations of the former agency. T

Lakeport elected to be that successor agency. Upon dissolution, the assets and liab

former agency were transferred to a private-purpose trust fund, which is not repor

government-wide statements, but is presented in the fund-based statements using

accrual basis of accounting.

Business-type activities—The City’s enterprise activities of water and wastewater ar

this area. Unlike governmental activities, these services are supported by charges p

based on the amount of the service they use.

financial statements measure only current revenues and expenditures and fund balances; t

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capital assets, long-term debt and other long-term amounts.

Because the focus of fund statements is narrower than that of the government-wide, it is ucompare the information presented for the governmental funds with similar information pr

governmental activities in the government-wide financial statements. By doing so, readers

understand the long-term impacts of the City’s near-term financing decisions. Both the gov

funds Balance Sheet and the governmental funds Statements of Revenues, Expenditures, an

Fund Balance provide a reconciliation to facilitate this comparison between governmental f

governmental activities.

Major funds account for the major financial activities of the City and are presented individu

activities of nonmajor funds are presented in summary, with subordinate schedules presen

for each. Major funds are explained below.

The fund financial statements provide detailed information about each of the City’s most si

funds, termed major funds. The concept of major funds, and the determination of which ar

established by GASB Statement 34 and replaces the concept of combining like funds and pr

in total. Instead, each major fund is presented individually, with all nonmajor funds summa

presented only in a single column. Subordinate schedules (Supplementary Information, pag

the detail of these nonmajor funds. Major funds present the major activities of the City for

may change from year to year as a result of changes in the pattern of City’s activities.

For the fiscal year ended June 30, 2015, the City’s major funds were as follows:

GOVERNMENTAL FUNDS:

General fund

General Capital

HOME Program Income

2012 HOME Grant

PROPRIETARY FUNDS:

Water enterprise fund

Wastewater enterprise fund

The City adopts an annual appropriated budget for all governmental and proprietary funds.

i t t t f th l f d d ll j t l f d t

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comparison statements for the general fund and all major governmental funds are presente

included in the basic financial statements, as required by GASB 34. Proprietary budget com

stateme

030116 lakeport city council agenda packet

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