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HomeMy WebLinkAbout*December 19, 2023 Regular City Council Meeting PacketCOUNCILMEMBERS Melissa Hernandez, Mayor Michael McCorriston, Vice Mayor Jean Josey, Councilmember Dr. Sherry Hu, Councilmember Kashef Qaadri, Councilmember s�?s DUBLIN City Council Chamber Dublin Civic Center 100 Civic Plaza Dublin, CA 94568 www.dublin.ca.gov CALIFORNIA Regular Meeting of the DUBLIN CITY COUNCIL REGULAR MEETING Tuesday, December 19, 2023 Location: City Council Chamber 100 Civic Plaza Dublin, CA 94568 REGULAR MEETING 7:00 PM Additional Meeting Procedures This City Council meeting will be broadcast live on Comcast T.V. channel 28 beginning at 7:00 p.m. This meeting will also be livestreamed at www.tv30.org and on the City's website at: https://dublin.ca.gov/ccmeetings For the convenience of the City and as a courtesy to the public, members of the public who wish to offer comments electronically have the option of giving public comment via Zoom, subject to the following procedures: ❑ Fill out an online speaker slip available at www.dublin.ca.gov. The speaker slip will be made available at 10:00 a.m. on Tuesday, December 19, 2023. Upon submission, you will receive Zoom link information from the City Clerk. Speakers slips will be accepted until the staff presentation ends, or until the public comment period on non -agenda items is closed. ❑ Once connected to the Zoom platform using the Zoom link information from the City Clerk, the public speaker will be added to the Zoom webinar as an attendee and muted. The speaker will be able to observe the meeting from the Zoom platform. ❑ When the agenda item upon which the individual would like to comment is addressed, the City Clerk will announce the speaker in the meeting when it is their time to give public comment. The speaker will then be unmuted to give public comment via Zoom. ❑ Technical difficulties may occur that make the option unavailable, and, in such event, the meeting will continue despite the inability to provide the option. December 19, 2023 Dublin City Council Regular Meeting Agenda 1 I. CALL TO ORDER 2. PLEDGE OF ALLEGIANCE 3. PRESENTATIONS AND PROCLAMATIONS — None. 4. PUBLIC COMMENT At this time, the public is permitted to address the City Council on non-agendized items. Please step to the podium and clearly state your name for the record. COMMENTS SHOULD NOT EXCEED THREE (3) MINUTES. In accordance with State Law, no action or discussion may take place on any item not appearing on the posted agenda. The Council may respond to statements made or questions asked, or may request Staff to report back at a future meeting concerning the matter. Any member of the public may contact the City Clerk's Office related to the proper procedure to place an item on a future City Council agenda. The exceptions under which the City Council MAY discuss and/or take action on items not appearing on the agenda are contained in Government Code Section 54954.2(b)(1)(2)(3). 5. CONSENT CALENDAR Consent Calendar items are typically non -controversial in nature and are considered for approval by the City Council with one single action. Members of the audience, Staff or the City Council who would like an item removed from the Consent Calendar for purposes of public input may request the Mayor to remove the item. 5.1 Approval of the December 5, 2023 Regular City Council Meeting Minutes The City Council will consider approval of the minutes of the December 5, 2023 Regular City Council Meeting. STAFF RECOMMENDATION: Approve the minutes of the December 5, 2023 Regular City Council Meeting. Staff Report Attachment 1 - December 5, 2023 Regular City Council Meeting Minutes 5.2 Appointment to Alameda County Mosquito Abatement District The City Council will consider the Mayor's recommendation to re -appoint Councilmember Kashef Qaadri as the City of Dublin representative to the Alameda County Mosquito Abatement District. STAFF RECOMMENDATION: Confirm the Mayor's recommendation and adopt the Resolution Making an Appointment to the Alameda County Mosquito Abatement District Board of Trustees. Staff Report Attachment 1- Resolution Making an Appointment to the Alameda County Mosquito Abatement District Board of Trustees 5.3 Agreement with Matrix Consulting Group, Ltd. for a Full Cost Allocation Plan and User Fee Study The City Council will consider approving an agreement with Matrix Consulting Group, Ltd. to conduct a Full Cost Allocation Plan and User Fee Study. December 19, 2023 Dublin City Council Regular Meeting Agenda 2 STAFF RECOMMENDATION: Adopt the Resolution Approving an Agreement with Matrix Consulting Group, Ltd. to Conduct a Full Cost Allocation Plan and User Fee Study. Staff Report Attachment 1- Resolution Approving an Agreement with Matrix Consulting Group, Ltd. to conduct a Full Cost Allocation Plan and User Fee Study Attachment 2 - Exhibit A to the Resolution - Consultant Services Agreement between the City of Dublin and Matrix Consulting Group, Ltd. 5.4 Tract 8563 Francis Ranch - Final Map Notice, Agreement for Long Term Encroachment for Landscape Features, and Annexation to the Dublin Ranch Street Lighting Maintenance Assessment District 1999-1 The City Council will receive a notification of the City Engineer's pending approval of the Final Map for Tract 8563, Francis Ranch. The City Council will consider approving an Agreement for Long Term Encroachment for Landscape Features for Tract 8563, Francis Ranch, and will consider ordering the annexation of Tract 8563 into the Dublin Ranch Street Lighting District 1999-1. STAFF RECOMMENDATION: Take the following actions: 1) Receive the notification; 2) Adopt the Resolution Approving the Agreement for Long Term Encroachment for Landscape Features for Tract 8563, Francis Ranch; and 3) Adopt the Resolution Ordering the Annexation of Francis Ranch (Tract 8563) Into the Dublin Ranch Street Lighting District 1999-1. Staff Report Attachment 1 - Tract 8563 Final Map Attachment 2 - Resolution Approving the Agreement for Long Term Encroachment for Landscape Features for Tract 8563 Attachment 3 - Exhibit A to Resolution - Agreement for Long Term Encroachment for Landscape Features for Tract 8563 Attachment 4 - Resolution Ordering the Annexation of Francis Ranch (Tract 8563) Into the Dublin Ranch Street Lighting District 1999-1 Attachment 5 - Exhibits A and B to Resolution - Petition and Consent to Annex to Dublin Ranch Street Lighting 5.5 Youth Mini -Grant Funding Recommendations Approval The City Council will consider approving the Youth Advisory Committee Mini -Grant Program recommended funding allocations. STAFF RECOMMENDATION: Adopt the Resolution Approving Funding Recommendations for the Fiscal Year 2023-24 Youth Advisory Committee Mini -Grant Program. Staff Report Attachment 1- Resolution Approving Funding Recommendations for the Fiscal Year 2023- 24 Youth Advisory Committee Mini -Grant Program Attachment 2 - YAC Mini -Grant Rating Sheet Attachment 3 - Fiscal Year 2023-24 Mini -Grant Applications and Proposals December 19, 2023 Dublin City Council Regular Meeting Agenda 3 3 5.6 Approval of the 2024 City Council Meeting Calendar The City Council regularly meets the first and third Tuesday of each month for Regular City Council Meetings. These meetings are cancelled when they conflict with City of Dublin holidays. Additionally, the City Council historically takes the first Tuesday of July and first Tuesday of August off, and traditionally meets on the second Tuesday of January, cancelling the first and third Tuesday meetings. The City Council is being asked to approve the 2024 City Council Meeting Calendar with these changes, and a change in the start time for the March 5 and November 5, 2024 meetings. STAFF RECOMMENDATION: Approve the 2024 City Council Meeting Calendar. Staff Report Attachment 1 - 2024 City Council Meeting Calendar 5.7 Payment Issuance Report and Electronic Funds Transfers The City Council will receive a listing of payments issued from October 1, 2023 - October 31, 2023, totaling $10,986,684.19 and November 1, 2023 - November 30, 2023, totaling $9,871,933.44. STAFF RECOMMENDATION: Receive the reports. Staff Report Attachment 1 - Payment Issuance Report for October 2023 Attachment 2 - Payment Issuance Report for November 2023 5.8 Amendment to the Effective Date of Ordinances 16-22 and 17-22 Approving Implementing Actions Required by the 2023 - 2031 Housing Element On December 5, 2023, the City Council held a public hearing to consider amendments to the effective date of the resolution and ordinances approving implementing actions related to the 2023-2031 Housing Element. At this meeting, the City Council adopted amendments to Resolution 133-22 approving the General Plan and Eastern Dublin Specific Plan Amendments effective as of December 5, 2023. The City Council also waived the reading and introduced an Ordinance amending the effective date of Ordinances 16- 22 and 17-22, which approved amendments to the Planned Development Zoning for Dublin Transit Center Sites D-2 and E-2 and Hacienda Crossings Shopping Center, to be effective 30 days following adoption of this amendment. STAFF RECOMMENDATION: Waive the reading and adopt the Ordinance Approving Amendments to the Effective Date of Ordinances 16 -22 and 17-22 Amending the Planned Development Zoning for the Dublin Transit Center Sites D-2 and E-2 and for Hacienda Crossings Shopping Center. Staff Report Attachment 1- Ordinance Approving Amendments to the Effective Date of Ordinances 16- 22 and 17-22 Amending the Planned Development Zoning for the Dublin Transit Center Sites D-2 and E-2 and for Hacienda Crossings Shopping Center Attachment 2 - Staff Report dated December 5, 2023 without attachments 5.9 Ordinance Levying Special Taxes Within CFD No. 2023-1 (East Ranch) The City Council will consider waiving the second reading and adopting the Ordinance levying a special tax within City of Dublin Community Facilities District No. 2023-1 (East Ranch). On December 5, 2023 the City Council took actions to form the East Ranch CFD, December 19, 2023 Dublin City Council Regular Meeting Agenda 4 which included introducing an Ordinance to levy special taxes within East Ranch and set the date of December 19, 2023 for the second reading. STAFF RECOMMENDATION: Waive the second reading and adopt the Ordinance Levying Special Taxes Within City of Dublin Community Facilities District No. 2023-1 (East Ranch). Staff Report Attachment 1- Ordinance Levying Special Taxes within City of Dublin Community Facilities District No. 2023-1 East Ranch 5.10 Acceptance of Work - Dublin Boulevard Pavement Rehabilitation Project, CIP No. STOI 17 and ST0I20, Federal Aid No. STPL-5432 (021) The City Council will consider the acceptance of the Dublin Boulevard Pavement Rehabilitation Project, CIP No. ST0117 and ST0120, Federal Aid No. STPL-5432 (021). The project included failed asphalt concrete pavement repairs, asphalt concrete overlay, pavement delineation, vehicular traffic signal video detection, and other roadway improvements on Dublin Boulevard between Scarlett Drive and Hacienda Drive. STAFF RECOMMENDATION: Adopt the Resolution Accepting the Dublin Boulevard Pavement Rehabilitation Project, CIP No. ST0117 and ST0120, Federal Aid No. STPL-5432 (021). Staff Report Attachment 1- Resolution Accepting the Dublin Boulevard Pavement Rehabilitation Project, CIP No. ST0117 and ST0120, Federal Aid No. STPL-5432 (021) Attachment 2 - CIP No. ST0117 and ST0120 5.1 I Resolution Amending and Restating the Rules for the Conduct of Meetings of the City Council At its October 13, 2023 Special Meeting, the City Council directed Staff to update the agenda format and order of business. The Rules of Conduct of Meetings of the City Council includes a section with the order of business for the City Council meeting agenda. The amended rules update the order of business to reflect the changes approved by the City Council. STAFF RECOMMENDATION: Adopt the Resolution Amending and Restating the Rules for the Conduct of Meetings of the City Council. Staff Report Attachment 1- Resolution Amending and Restating the Rules for the Conduct of Meetings of the City Council Attachment 2 - Rules for the Conduct of Meetings of the City Council (Redline version) 5.12 Annual Comprehensive Financial Report (ACFR) and Annual Audit for Fiscal Year Ending June 30, 2023 and Supplemental Reports Completed by the City's Independent Auditors The City Council will receive the Annual Comprehensive Financial Report (ACFR) for the Fiscal Year ending June 30, 2023. This report includes financial statements prepared by Staff along with the audit prepared by Badawi and Associates, the independent auditors selected by the City Council. The ACFR is a report which encompasses information beyond minimum financial reporting requirements. The auditors have provided a "clean opinion" based on their review. December 19, 2023 Dublin City Council Regular Meeting Agenda 5 The auditors have also completed the following supplemental reports: 1) a compliance audit of Alameda County Transportation Commission Measure B Funds; 2) a compliance audit of Alameda County Transportation Commission Measure BB Funds; 3) a compliance audit of Alameda County Transportation Commission Measure F Fund Vehicle Registration Fee Program; 4) a single audit report related to Federal Grant Expenditures; and 5) a review of the City's Annual Appropriations Limit Calculation. The reports have been reviewed by the City Council Ad -Hoc Audit Subcommittee. STAFF RECOMMENDATION: Receive the reports. Staff Report Attachment 1 - Summary - Key Information Attachment 2 - Annual Comprehensive Financial Report Fiscal Year 2022-23 Attachment 3 - Fiscal Year 2022-23 Auditors' Communication with Those Charged with Governance Attachment 4 - Fiscal Year 2022-23 Measure B Report Attachment 5 - Fiscal Year 2022-23 Measure BB Report Attachment 6 - Fiscal Year 2022-23 Measure F Report Attachment 7 - Fiscal Year 2022-23 Single Audit Report Attachment 8 - Appropriations Limit Fiscal Year 2023-24 5.13 Department of Resources Recycling and Recovery Grant Program Application Authorization The City Council will consider authorizing the submittal of grant program applications to the California Department of Resources Recycling and Recovery for all programs for which the City of Dublin is eligible. STAFF RECOMMENDATION: Adopt the Resolution Authorizing Submittal of Individual Applications for CalRecycle Grant Programs. Staff Report Attachment 1- Resolution Authorizing Submittal of Individual Applications for CalRecycle Grant Programs 6. PUBLIC HEARING 6.1 Vacation of Right -of -Way on Croak Road and Approving Quitclaim Deed The City Council will consider approving a vacation of public street right-of-way on Croak Road between South Terracina Drive and Central Parkway for the Francis Ranch development (formerly East Ranch) and approving a Quitclaim Deed to facilitate the transfer of excess property. STAFF RECOMMENDATION: Adopt the Resolution of Vacating Right -of -Way on Croak Road and Approving a Quitclaim Deed. Staff Report Attachment 1- Resolution Vacating Right -of -Way on Croak Road and Approving a Quitclaim Deed Attachment 2 - Exhibits A and B to the Resolution - Legal Description and Plat Map Attachment 3 - Exhibit C to the Resolution - Quitclaim Deed December 19, 2023 Dublin City Council Regular Meeting Agenda 6 6 Attachment 4 - Resolution No. 82-23 of Intent to Vacate Right -of -Way on Croak Road and Setting a Public Hearing Attachment 5 - Resolution No. 125-16 Exempting Certain Minor Dispositions and Acquisitions of Real Property or Interests in Real Property from Required Report by the Planning Commission Item 6.1- PowerPoint Presentation 6.2 Downtown Dublin Preferred Vision Implementation General Plan and Downtown Dublin Specific Plan Amendments The City Council will consider amendments to the General Plan and the Downtown Dublin Specific Plan to further implement the Downtown Dublin Preferred Vision approved by the City Council in 2019. The amendments consist of adding Research and Development as a new land use, increasing the residential allocation by 465 units, decreasing the non-residential allocation by 300,000 square feet, increasing the building height and floor area ratio in "The Core" area of the Retail District, and changing setbacks. No specific development is proposed at this time. An Addendum to the Downtown Dublin Specific Plan Environmental Impact Report (EIR) has been prepared that concludes that all potential environmental effects were adequately addressed in the original EIR. STAFF RECOMMENDATION: Conduct the public hearing, deliberate, and adopt the Resolution Amending the General Plan and Downtown Dublin Specific Plan to Further Implement the Downtown Dublin Preferred Vision. Staff Report Attachment 1- Resolution Amending the General Plan and Downtown Dublin Specific Plan to Further Implement the Downtown Dublin Preferred Vision.docx Attachment 2 - DDSP Amendments - Redlined Pages Attachment 3 - CEQA Addendum Attachment 4 - City Council October 17, 2023 Agenda Item without Attachments Item 6.2 - Staff PowerPoint Presentation Item 6.2 - Development Team PowerPoint Presentation 7. UNFINISHED BUSINESS - None. 8. NEW BUSINESS 8.1 Selection of Vice Mayor The City Council's policy is to select, in December of each year, a member of the City Council to serve as Vice Mayor for a period of one year. In the absence of the Mayor, the Vice Mayor would become Mayor Pro Tempore and would assume the temporary responsibilities of the Mayor. STAFF RECOMMENDATION: Determine who shall serve as Vice Mayor for a one-year period, December 2023 - December 2024. Staff Report 9. CITY MANAGER AND CITY COUNCIL REPORTS December 19, 2023 Dublin City Council Regular Meeting Agenda 7 Brief information only reports from City Council and/or Staff, including committee reports and reports by City Council related to meetings attended at City expense (AB1234). 10. ADIOURNMENT This AGENDA is posted in accordance with Government Code Section 54954.2(a) If requested, pursuant to Government Code Section 54953.2, this agenda shall be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 (42 U.S.C. Section 12132) (ADA), and the federal rules and regulations adopted in implementation thereof. To make a request for disability -related modification or accommodation, please contact the City Clerk's Office (925) 833-6650 at least 72 hours in advance of the meeting. Upon receiving a request, the City will swiftly resolve requests for reasonable accommodation for individuals with disabilities, consistent with the federal ADA, and resolve any doubt in favor of accessibility. Agenda materials that become available within 72 hours in advance of the meeting, and after publishing of the agenda, will be available at Civic Center, 100 Civic Plaza, and will be posted on the City's website at www.dublin.ca,gov/ccmeetings. Mission The City of Dublin promotes and supports a high quality of life, ensures a safe and secure environment, fosters new opportunities, provides equity across all programs, and champions a culture of diversity and inclusion. December 19, 2023 Dublin City Council Regular Meeting Agenda 8 8 Agenda Item 5.1 r DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager SUBJECT: Approval of December 5, 2023 Regular City Council Meeting Minutes Prepared by: Marsha Moore, MMC, City Clerk EXECUTIVE SUMMARY: The City Council will consider approval of the minutes of the December 5, 2023 Regular City Council Meeting. STAFF RECOMMENDATION: Approve the minutes of the December 5, 2023 Regular City Council Meeting. FINANCIAL IMPACT: None. DESCRIPTION: The City Council will consider approval of the minutes of the December 5, 2023 Regular City Council Meeting. STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) December 5, 2023 Regular City Council Meeting Minutes Page 1 of 1 9 Attachment I DUBLIN CALIFORNIA MINUTES OF THE CITY COUNCIL OF THE CITY OF DUBLIN Regular Meeting: December 5, 2023 The following are minutes of the actions taken by the City of Dublin City Council. A full video recording of the meeting with the agenda items indexed and time stamped is available on the City's website at: httns://dublin.ca.Eov/ccmeetings CLOSED SESSION 6:30 PM I. CONFERENCE W ITH LEGAL COUNSEL —EXISTING LITIGATION (Paragraph (1) of Subdivision (d) of Section 54956.9) Name of case: Mendez v. The City of Dublin, Alameda County Superior Court Case No. 22-CV-00876 11. CONFERENCE W ITH LEGAL COUNSEL —ANTICIPATED LITIGATION Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9: 1 case REGULAR MEETING 7:00 PM A Regular Meeting of the Dublin City Council was held on Tuesday, December 5, 2023, in the City Council Chamber. The meeting was called to order at 7:00 PM, by Mayor Hernandez. 1) CALL TO ORDER AND PLEDGE OF ALLEGIANCE Attendee Name Status Present Michael McCorriston, Vice Mayor Present Jean Josey, Councilmember Present Dr. Sherry Hu, Councilmember Present Kashef Qaadri, Councilmember Present Melissa Hernandez, Mayor 2) REPORT ON CLOSED SESSION City Attorney John Bakker reported that City Council unanimously approved a settlement of the Mendez v. The City of Dublin case resulting in cash payment to plaintiff of $78,000. DUBLIN CITY COUNCIL MINUTES REGULAR MEETING D EC EM BER 5, 2023 10 3) PRESENTATIONS AND PROCLAMATIONS 3.1) Recognition of 2023 Inside Dublin Participants The City Council recognized the participants of the City's 2023 Inside Dublin program. 3.2) Presentation of Banners to 2023 Military Banner Program Honorees The City Council presented the 2023 Military Banner Program honorees with their individual banners. 4) PUBLIC COMMENT Tom Evans provided public comment. Lubna Hasan provided public comment. Ingrid Register provided public comment. Maniya Walker provided public comment. Brandon Walker provided public comment. Anthony Sicuranza provided public comment. Thomas Tu provided public comment. Jered Lui provided public comment. Dorothy Schwartz provided public comment. Eman Tai provided public comment. Sofia Chaudhry provided public comment. Ayesha Chak provided public comment. Shaheen Parkar provided public comment. Minara El-Rahman provided public comment. Sobia Qureshi provided public comment. NS provided public comment. Nazia Sli provided public comment. DUBLIN CITY COUNCIL MINUTES REGULAR MEETING D EC EM BER 5, 2023 11 Dublin provided public comment. Asma S provided public comment. Krishn Singh provided public comment. 5) CONSENT CALENDAR 5.1) Approved the November 6, 2023 Special City Council Meeting and November 7, 2023 Regular City Council Meeting Minutes. 5.2) Adopted Resolution No. 118-23 titled, "Approving Amendment #3 to the Agreement with HF&H Consultants, LLC for Senate Bill 1383 and Solid Waste Franchise Support Services." 5.3) Received the Two -Year Strategic Plan Quarterly Update. 5.4) Adopted Resolution No. 119-23 titled, "Amending the Effective Date of City Council Resolution 133-22 Approving General Plan and Eastern Dublin Specific Plan Amendments;" and waived the reading and INTRODUCED an Ordinance Approving Amendments to the Effective Date of Ordinances 16-22 and 17-22 Amending the Planned Development Zoning for the Dublin Transit Center Sites D-2 and E-2 and for Hacienda Crossings Shopping Center. 5.5) Adopted Resolution No. 120-23 titled, "Making Findings Regarding Unexpended Traffic Impact Fees for Fiscal Year 2022-23." On a motion by Vice Mayor McCorriston, seconded by Councilmember Qaadri, and by unanimous vote, the City Council adopted the Consent Calendar. RESULT: ADOPTED [UNANIMOUS] MOVED BY: Michael McCorriston, Vice Mayor SECOND: Kashef Qaadri, Councilmember AYES: Hernandez, McCorriston, Josey, Hu, Qaadri 6) PUBLIC HEARING 6.1) East Ranch Community Facilities District Formation The City Council received a presentation regarding the formation of City of Dublin Community Facilities District No. 2023 -1 (East Ranch). Mayor Hernandez opened the Public Hearing. DUBLIN CITY COUNCIL MINUTES REGULAR MEETING D EC EM BER 5, 2023 12 Tom Evans provided public comment. Mayor Hernandez closed the Public Hearing. On a motion by Councilmember Josey, seconded by Councilmember Hu, and by a 4-to-1 vote, the City Council adopted Resolution No. 121-23 titled, "Forming the City of Dublin Community Facilities District No. 2023-1 (East Ranch)." RESULT: ADOPTED [4-TO-1 VOTE] MOVED BY: Jean Josey, Councilmember SECOND: Dr. Sherry Hu, Councilmember AYES: Hernandez, McCorriston, Josey, Hu NOES: Qaadri On a motion by Councilmember Josey, seconded by Councilmember Hu, and by a 4-to-1 vote, the City Council adopted Resolution No. 122-23 titled, "Determining Necessity to Incur Bonded Indebtedness for City of Dublin Community Facilities District No. 2023-1 (East Ranch)." RESULT: ADOPTED [4-TO-1 VOTE] MOVED BY: Jean Josey, Councilmember SECOND: Dr. Sherry Hu, Councilmember AYES: Hernandez, McCorriston, Josey, Hu NOES: Qaadri On a motion by Councilmember Josey, seconded by Vice Mayor McCorriston, and by unanimous vote, the City Council adopted Resolution No. 123-23 titled, "Calling a Special Election for City of Dublin Community Facilities District No. 2023-1 (East Ranch)." RESULT: ADOPTED [UNANIMOUS] MOVED BY: Jean Josey, Councilmember SECOND: Michael McCorriston, Vice Mayor AYES: Hernandez, McCorriston, Josey, Hu, Qaadri The City Clerk tabulated the ballots cast in the special mailed ballot election held on December 5, 2023 within Community Facilities District No. 2023-1 (East Ranch) to consider the ballot questions regarding (i) the authorization to issue bonds within CFD No. 2023-1, (ii) the authorization to levy special taxes within CFD No. 2023-1, and (iii) the establishment of an appropriations limit for CFD 2023-1. On a motion by Councilmember Josey, seconded by Councilmember Qaadri, and by unanimous vote, the City Council adopted Resolution No. 124-23 titled, "Declaring Results of DUBLIN CITY COUNCIL MINUTES REGULAR MEETING D EC EM BER 5, 2023 13 Special Election and Directing Recording of Notice of Special Tax Lien for City of Dublin Community Facilities District No. 2023-1 (East Ranch)." RESULT: ADOPTED [UNANIMOUS] MOVED BY: Jean Josey, Councilmember SECOND: Kashef Qaadri, Councilmember AYES: Hernandez, McCorriston, Josey, Hu, Qaadri On a motion by Councilmember Josey, seconded by Councilmember Hu, and by a 4-to-1 vote, the City Council waived the reading and INTRODUCED the Ordinance Levying Special Taxes Within City of Dublin Community Facilities District No. 2023-1 (East Ranch). RESULT: INTRODUCED [4-TO-1 VOTE] MOVED BY: Jean Josey, Councilmember SECOND: Dr. Sherry Hu, Councilmember AYES: Hernandez, McCorriston, Josey, Hu NOES: Qaadri 6.2) Vacation of Right-of-W ay on Croak Road and Approving a Quitclaim Deed — Public Hearing Continuation The City Council continued the Public Hearing for the Vacation of Right -of -Way on Croak Road and Approving a Quitclaim Deed to the December 19, 2023 City Council meeting. 7) UNFINISHED BUSINESS — None. 8) NEW BUSINESS —None. 9) CITY MANAGER AND CITY COUNCIL REPORTS The City Council and Staff provided brief information -only reports, including committee reports and reports by City Council related to meetings attended at City expense (AB1234). By consensus, the City Council directed Staff to include on the agenda for the Strategic Planning workshop in 2024 an item to discuss relationships with the City's safety providers. By consensus, the City Council directed Staff to invite a local centenarian to a City Council meeting to be recognized and presented with a certificate. DUBLIN CITY COUNCIL MINUTES REGULAR MEETING D EC EM BER 5, 2023 14 10) ADJOURNMENT Mayor Hernandez adjourned the meeting at 9:32 PM. ATTEST: City Clerk Mayor DUBLIN CITY COUNCIL MINUTES REGULAR MEETING D EC EM BER 5, 2023 15 IP Slt DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager Agenda Item 5.2 SU B.FCT: Appointment to Alameda County Mosquito Abatement District Prepared by: Marsha Moore, MMC, City Clerk EXECUTIVE SUMMARY: The City Council will consider the Mayor's recommendation to re -appoint Councilmember Kashef Qaadri as the City of Dublin representative to the Alameda County Mosquito Abatement District. STAFF RECOMMENDATION: Confirm the Mayor's recommendation and adopt the Resolution Making an Appointment to the Alameda County Mosquito Abatement District Board of Trustees. FINANCIAL IMPACT: None. DESCRIPTION: The Alameda County Mosquito Abatement District Board (ACMAD) is a public agency serving the people of Alameda County. The Alameda County Board of Supervisors, and each of the elected councils of the 13 cities within the district, appoints one trustee to represent its constituency on the governing board of the ACMAD. The members of the Board of Trustees serve two-year or four-year terms without compensation and receive allowances for expenses incurred in attending business meetings of the board. Due to a vacancy caused by former appointee Shawn Kumagai's resignation, Councilmember Kashef Qaadri was appointed to fill the remainder of that two-year term, expiring January 2024. A request was received from ACMAD to re -appoint Councilmember Qaadri as the City's representative for a four-year term, expiring January 2028. Mayor Hernandez requests that the City Council confirm the appointment of Councilmember Kashef Qaadri as the City of Dublin's representative to the Alameda County Mosquito Abatement District Board for a four-year term ending January 1, 2028. Page 1 of 2 16 STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted, and a certified copy of the adopted Resolution will be sent to the Alameda County Mosquito Abatement District. ATTACHMENTS: 1) Resolution Making an Appointment to the Alameda County Mosquito Abatement District Board of Trustees Page 2 of 2 17 Attachment I RESOLUTION NO. XX - 23 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN MAKING AN APPOINTMENT TO THE ALAMEDA COUNTY MOSQUITO ABATEMENT DISTRICT BOARD OF TRUSTEES WHEREAS, the City of Dublin is authorized to appoint one member to the Board of Trustees of the Alameda County Mosquito Abatement District (ACMAD); and WHEREAS, after the resignation of former appointee Shawn Kumagai, the City Council appointed Kashef Qaadri on March 7, 2023, to fill the remainder of the term ending January 1, 2024; and WHEREAS, a request has been received from ACMAD to re -appoint Kashef Qaadri to a four-year term. NOW, THEREFORE, BE IT RESOLVED that the Dublin City Council hereby re -appoints Councilmember Kashef Qaadri, as a member of the Board of Trustees of the Alameda County Mosquito Abatement District representing the City of Dublin for a four-year term ending January 1, 2028. BE IT FURTHER RESOLVED that the City Clerk shall forward a certified copy of this Resolution to the Alameda County Mosquito Abatement District. PASSED, APPROVED AND ADOPTED this 19th day of December 2023, by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Reso. No. XX-23, Item X.X, Adopted 12/19/2023 Page 1 of 1 18 r DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager Agenda Item 5.3 SU B.ECT : Agreement with Matrix Consulting Group, Ltd. for a Full Cost Allocation Plan and User Fee Study Prepared by.• Darlynn Haas, ManagementAnalystll EXECUTIVE SUMMARY: The City Council will consider approving an agreement with Matrix Consulting Group, Ltd. to conduct a Full Cost Allocation Plan and User Fee Study. STAFF RECOMMENDATION: Adopt the Resolution Approving an Agreement with Matrix Consulting Group, Ltd. to Conduct a Full Cost Allocation Plan and User Fee Study. FINANCIAL IMPACT: Sufficient funds were included in the Fiscal Year 2023-24 Adopted Budget for this agreement. DESCRIPTION: Background A User Fee is a charge for services, such as engineering, building, planning, and recreation services, provided by a governmental agency to the public. Article XIIIC, Section 1 of the California Constitution states that such a fee amount be "no more than necessary to cover the reasonable costs of the governmental activity, and that the manner in which those costs are allocated to a payor bear a fair or reasonable relationship to the payor's burdens on, or benefits received from" the agency. A Cost Allocation Plan (CAP) and User Fee Study are utilized to calculate the full costs associated with the provision of services. While the User Fee Study identifies the direct cost of service provision, the CAP calculates indirect costs that are attributed to general administration departments for overseeing or supporting the direct work. Page 1 of 2 19 Dublin's User Fee Cost Recovery Policy calls for a comprehensive User Fee Study to be conducted at least every five years. In between studies, fees are adjusted annually for inflation and then reviewed and adopted by the City Council before July 1 each year. The City's current fee and cost recovery model was adopted in June 2018. Due to the implementation of the City's new financial system changing certain City business practices, the new study was delayed to ensure those changes are fully captured in the update. On October 20, 2023, the City released a request for proposals (RFP) to conduct a Full Cost Allocation Plan and User Fee Study. The request was placed on the City of Dublin's bid webpage and the California Society of Municipal Finance Officers (CSMFO) bid webpage. The City received three proposals. An internal evaluation committee from Finance reviewed the written proposals and selected Matrix Consulting Group, Ltd., as the most qualified and best suited to perform this work. Should the City Council approve the agreement, it is expected that the project will take approximately six months. STRATEGIC PLAN INITIATIVE: Strategy 4: Organizational Health. Strategic Objective E: Complete an update to the User Fee Study. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) Resolution Approving an Agreement with Matrix Consulting Group, Ltd. for a Full Cost Allocation Plan and User Fee Study 2) Exhibit A to the Resolution - Consultant Services Agreement between the City of Dublin and Matrix Consulting Group, Ltd. Page 2 of 2 20 Attachment I RESOLUTION NO. XX — 23 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN APPROVING AN AGREEMENT WITH MATRIX CONSULTING GROUP, LTD. TO CONDUCT A FULL COST ALLOCATION PLAN AND USER FEE STUDY WHEREAS, the City desires to conduct a Full Cost Allocation Plan and User Fee Study; and WHEREAS, the project requires specialized expertise in the fields of cost accounting and recovery; and WHEREAS, the City issued a Request for Proposals on October 20,2023 and received three responses; and WHEREAS, a committee of City Staff evaluated the responses and determined that the proposed scope of work presented by Matrix Consulting Group, Ltd, most closely aligned with the City's needs. NOW, THEREFORE, BE IT RESOLVED the City Council of the City of Dublin does hereby approve the Agreement with Matrix Consulting Group, LTD attached hereto as Exhibit A in an amount not to exceed $68,000 through December 31, 2024. BE IT FURTHER RESOLVED that the City Manager is authorized to execute the agreement, and make any necessary, non -substantive changes to carry out the intent of this Resolution. PASSED, APPROVED AND ADOPTED this 19th day of December 2023, by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 1 of 1 21 Attachment 2 Attachment updated due to grammatical error on December 15, 2023 CONSULTANT SERVICES AGREEMENT BETWEEN THE CITY OF DUBLIN AND MATRIX CONSULTING GROUP, Ltd. THIS AGREEMENT is made by and between the City of Dublin ("City") and Matrix Consulting Group, Ltd. ("Consultant") as of December 20, 2023 (the "Effective Date"). Section 1. SERVICES. Subject to the terms and conditions set forth in this Agreement, Consultant shall provide to City the services described in the Scope of Work attached as Exhibit A at the time and place and in the manner specified therein. In the event of a conflict in or inconsistency between the terms of this Agreement and Exhibit A, the Agreement shall prevail. 1.1 Term of Services. The term of this Agreement shall begin on the Effective Date and shall end on December 31, 2024, the date of completion specified in Exhibit A, and Consultant shall complete the work described in Exhibit A on or before that date, unless the term of the Agreement is otherwise terminated or extended, as provided for in Section 8. The time provided to Consultant to complete the services required by this Agreement shall not affect the City's right to terminate the Agreement, as referenced in Section 8. Notwithstanding the foregoing this Agreement may be extended on a month to month basis for up to 6 months upon the written consent of the Consultant and the City Manager, provided that: a) sufficient funds have been appropriated for such purchase, b) the price charged by the Consultant for the provision of the serves described in Exhibit A does not increase. None of the foregoing shall affect the City's right to terminate the Agreement as provided for in Section 8. 1.2 Standard of Performance. Consultant shall perform all services required pursuant to this Agreement in the manner and according to the standards observed by a competent practitioner of the profession in which Consultant is engaged. 1.3 Assignment of Personnel. Consultant shall assign only competent personnel to perform services pursuant to this Agreement. In the event that City, in its sole discretion, at any time during the term of this Agreement, desires the reassignment of any such persons, Consultant shall, immediately upon receiving notice from City of such desire of City, reassign such person or persons. 1.4 Time. Consultant shall devote such time to the performance of services pursuant to this Agreement as may be reasonably necessary to meet the standard of performance provided in Subsection 1.2 above and to satisfy Consultant's obligations hereunder. Section 2. COMPENSATION. City hereby agrees to pay Consultant a sum not to exceed sixty eight thousand ($68,000), notwithstanding any contrary indications that may be contained in Consultant's proposal, for services to be performed and reimbursable costs incurred under this Agreement. In the event of a conflict between this Agreement and Consultant's proposal, attached as Exhibit A, regarding the amount of compensation, the Agreement shall prevail. City shall pay Consultant for services rendered pursuant to this Agreement at the time and in the manner set forth herein. The payments specified below shall be the only payments from City to Consultant for services rendered pursuant to this Agreement. Services Agreement between December 20,2023 City of Dublin and Matrix Consulting Group, Ltd. Page 1 of 14 22 Consultant shall submit all invoices to City in the manner specified herein. Except as specifically authorized by City in writing, Consultant shall not bill City for duplicate services performed by more than one person. Consultant and City acknowledge and agree that compensation paid by City to Consultant under this Agreement is based upon Consultant's estimated costs of providing the services required hereunder, including salaries and benefits of employees and subconsultants of Consultant. Consequently, the Parties further agree that compensation hereunder is intended to include the costs of contributions to any pensions and/or annuities to which Consultant and its employees, agents, and subconsultants may be eligible. City therefore has no responsibility for such contributions beyond compensation required under this Agreement. 2.1 Invoices. Consultant shall submit invoices, not more often than once a month during the term of this Agreement, based on the cost for services performed and reimbursable costs incurred prior to the invoice date. No individual performing work under this Agreement shall bill more than 2,000 hours in a fiscal year unless approved, in writing, by the City Manager or his/her designee. Invoices shall contain the following information: ■ Serial identifications of progress bills; i.e., Progress Bill No. 1 for the first invoice, etc.; ■ The beginning and ending dates of the billing period; • A Task Summary containing the original contract amount, the amount of prior billings, the total due this period, the balance available under the Agreement, and the percentage of completion; • A copy of the applicable time entries or time sheets shall be submitted showing the following: o Daily logs of total hours worked by each individual performing work under this Agreement o Hours must be logged in increments of tenths of an hour or quarter hour o If this Agreement covers multiple projects, all hours must also be logged by project assignment o A brief description of the work, and each reimbursable expense • The total number of hours of work performed under the Agreement by Consultant and each employee, agent, and subconsultant of Consultant performing services hereunder; ■ The Consultant's signature; • Consultant shall give separate notice to the City when the total number of hours worked by Consultant and any individual employee, agent, or subconsultant of Consultant reaches or exceeds 800 hours within a 12-month period under this Agreement and any other agreement between Consultant and City. Such notice shall include an estimate of the time necessary to complete work described in Exhibit A and Services Agreement between December 20,2023 City of Dublin and Matrix Consulting Group, Ltd. Page 2 of 14 23 the estimate of time necessary to complete work under any other agreement between Consultant and City, if applicable. 2.2 Monthly Payment. City shall make monthly payments, based on invoices received, for services satisfactorily performed, and for authorized reimbursable costs incurred. City shall have 30 days from the receipt of an invoice that complies with all of the requirements above to pay Consultant. 2.3 Total Payment. City shall pay for the services to be rendered by Consultant pursuant to this Agreement. City shall not pay any additional sum for any expense or cost whatsoever incurred by Consultant in rendering services pursuant to this Agreement. City shall make no payment for any extra, further, or additional service pursuant to this Agreement. In no event shall Consultant submit any invoice for an amount in excess of the maximum amount of compensation provided above either for a task or for the entire Agreement, unless the Agreement is modified prior to the submission of such an invoice by a properly executed change order or amendment. 2.4 Hourly Fees. Fees for work performed by Consultant on an hourly basis shall not exceed the amounts shown on the compensation schedule attached hereto as Exhibit B. 2.5 Intentionally Deleted. 2.6 Payment of Taxes. Consultant is solely responsible for the payment of employment taxes incurred under this Agreement and any similar federal or state taxes. 2.7 Payment upon Termination. In the event that the City or Consultant terminates this Agreement pursuant to Section 8, the City shall compensate the Consultant for all outstanding costs and reimbursable expenses incurred for work satisfactorily completed as of the date of written notice of termination. Consultant shall maintain adequate logs and timesheets to verify costs incurred to that date. 2.8 Authorization to Perform Services. The Consultant is not authorized to perform any services or incur any costs whatsoever under the terms of this Agreement until receipt of authorization from the Contract Administrator. 2.9 Intentionally Deleted Section 3. FACILITIES AND EQUIPMENT. Except as set forth herein, Consultant shall, at its sole cost and expense, provide all facilities and equipment that may be necessary to perform the services required by this Agreement. City shall make available to Consultant only the facilities and equipment listed in this section, and only under the terms and conditions set forth herein. Consultant shall make a written request to City to use facilities or equipment not otherwise listed herein. Section 4. INSURANCE REQUIREMENTS. Before fully executing this Agreement, Consultant, at its own cost and expense, unless otherwise specified below, shall procure the types and amounts of insurance listed below against claims for injuries to persons or damages to property that may arise from or in Services Agreement between City of Dublin and Matrix Consulting Group, Ltd. December 20,2023 Page 3 of 14 24 connection with the performance of the work hereunder by the Consultant and its agents, representatives, employees, and subconsultants. Consistent with the following provisions, Consultant shall provide proof satisfactory to City of such insurance that meets the requirements of this section and under forms of insurance satisfactory in all respects, and that such insurance is in effect prior to beginning work. Consultant shall maintain the insurance policies required by this section throughout the term of this Agreement. The cost of such insurance shall be included in the Consultant's bid. Consultant shall not allow any subconsultant to commence work on any subcontract until Consultant has obtained all insurance required herein for the subconsultant(s) and provided evidence to City that such insurance is in effect. VERIFICATION OF THE REQUIRED INSURANCE SHALL BE SUBMITTED AND MADE PART OF THIS AGREEMENT PRIOR TO EXECUTION. Consultant shall maintain all required insurance listed herein for the duration of this Agreement. 4.1 Workers' Compensation. 4.1.1 General Requirements. Consultant shall, at its sole cost and expense, maintain Statutory Workers' Compensation Insurance and Employer's Liability Insurance for any and all persons employed directly or indirectly by Consultant. The Statutory Workers' Compensation Insurance and Employer's Liability Insurance shall be provided with limits of not less than $1,000,000 per accident. In the alternative, Consultant may rely on a self- insurance program to meet these requirements, but only if the program of self-insurance complies fully with the provisions of the California Labor Code. Determination of whether a self-insurance program meets the standards of the California Labor Code shall be solely in the discretion of the Contract Administrator. The Workers' Compensation policy shall be endorsed with a waiver of subrogation in favor of the City for all work performed by the Consultant, its employees, agents, and subconsultants. 4.1.2 Submittal Requirements. To comply with Subsection 4.1, Consultant shall submit the following: a. Certificate of Workers' Compensation Insurance in the amounts specified in the section; and b. Waiver of Subrogation Endorsement as required by the section. 4.2 Commercial General and Automobile Liability Insurance. 4.2.1 General Requirements. Consultant, at its own cost and expense, shall maintain commercial general liability insurance for the term of this Agreement in an amount not less than $2,000,000 and automobile liability insurance for the term of this Agreement in an amount not less than $2,000,000 per occurrence, combined single limit coverage for risks associated with the work contemplated by this Agreement. If a Commercial General Liability Insurance or an Automobile Liability form or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to the work to be performed under this Services Agreement between December 20,2023 City of Dublin and Matrix Consulting Group, Ltd. Page 4 of 14 25 Agreement or the general aggregate limit shall be at least twice the required occurrence limit. Such coverage shall include but shall not be limited to, protection against claims arising from bodily and personal injury, including death resulting therefrom, and damage to property resulting from activities contemplated under this Agreement, including without limitation, blanket contractual liability and the use of owned and non -owned automobiles. 4.2.2 Minimum Scope of Coverage. Commercial general coverage shall be at least as broad as Insurance Services Office Commercial General Liability occurrence form CG 0001 (most recent edition) covering comprehensive General Liability on an "occurrence" basis. Automobile coverage shall be at least as broad as Insurance Services Office Automobile Liability form CA 0001, Code 1 (any auto). No endorsement shall be attached limiting the coverage. 4.2.3 Additional Requirements. Each of the following shall be included in the insurance coverage or added as a certified endorsement to the policy: a. The Insurance shall cover on an occurrence or an accident basis, and not on a claims -made basis. b. City, its officers, officials, employees, and volunteers are to be covered as additional insureds as respects: liability arising out of work or operations performed by or on behalf of the Consultant; or automobiles owned, leased, hired, or borrowed by the Consultant. c. Consultant hereby agrees to waive subrogation which any insurer or Consultant may require from vendor by virtue of the payment of any loss. Consultant agrees to obtain any endorsements that may be necessary to affect this waiver of subrogation. d. For any claims related to this Agreement or the work hereunder, 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 City, its officers, officials, employees, or volunteers shall be excess of the Consultant's insurance and shall not contribute with it. 4.2.4 Submittal Requirements. To comply with Subsection 4.2, Consultant shall submit the following: a. Certificate of Liability Insurance in the amounts specified in the section; b. Additional Insured Endorsement as required by the section; c. Waiver of Subrogation Endorsement as required by the section; and Services Agreement between City of Dublin and Matrix Consulting Group, Ltd. December 20,2023 Page 5 of 14 26 d. Primary Insurance Endorsement as required by the section. 4.3 Professional Liability Insurance. Consultant, at its own cost and expense, shall maintain for the period covered by this Agreement professional liability insurance for licensed professionals performing work pursuant to this Agreement in an amount not less than ONE MILLION DOLLARS ($1,000,000) covering the licensed professionals' errors and omissions. 4.3.1 Any deductible or self -insured retention shall not exceed $150,000 per claim. 4.3.2 An endorsement shall state that coverage shall not be suspended, voided, canceled by either party, reduced in coverage or in limits, except after thirty (30) days' prior written notice by certified mail, return receipt requested, has been given to the City. 4.3.3 The following provisions shall apply if the professional liability coverages are written on a claims -made form: a. The retroactive date of the policy must be shown and must be before the date of the Agreement. b. Insurance must be maintained and evidence of insurance must be provided for at least five years after completion of the Agreement or the work, so long as commercially available at reasonable rates. c. If coverage is canceled or not renewed and it is not replaced with another claims - made policy form with a retroactive date that precedes the date of this Agreement, Consultant must provide extended reporting coverage for a minimum of five years after completion of the Agreement or the work. The City shall have the right to exercise, at the Consultant's sole cost and expense, any extended reporting provisions of the policy, if the Consultant cancels or does not renew the coverage. d. A copy of the claim reporting requirements must be submitted to the City prior to the commencement of any work under this Agreement. 4.4 All Policies Requirements. 4.4.1 Acceptability of Insurers. All insurance required by this section is to be placed with insurers with a Bests' rating of no less than A:VII. 4.4.2 Verification of Coverage. Prior to beginning any work under this Agreement, Consultant shall furnish City with complete copies of all Certificates of Liability Insurance delivered to Consultant by the insurer, including complete copies of all endorsements attached to the policies. All copies of Certificates of Liability Insurance and certified endorsements shall show the signature of a person authorized by that insurer to bind coverage on its behalf. If the City does not receive the required insurance documents prior to the Consultant beginning work, it shall not waive the Consultant's obligation to provide them. The City reserves the right to require complete copies of all required insurance policies at any time. Services Agreement between City of Dublin and Matrix Consulting Group, Ltd. December 20,2023 Page 6 of 14 27 4.4.3 Deductibles and Self -Insured Retentions. Consultant shall disclose to and obtain the written approval of City for the self -insured retentions and deductibles before beginning any of the services or work called for by any term of this Agreement. 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, employees, and volunteers; or the Consultant shall provide a financial guarantee satisfactory to the City guaranteeing payment of losses and related investigations, claim administration and defense expenses. 4.4.4 Wasting Policies. No policy required by this Section 4 shall include a "wasting" policy limit (i.e. limit that is eroded by the cost of defense). 4.4.5 Endorsement Requirements. Each insurance policy required by Section 4 shall be endorsed to state that coverage shall not be canceled by either party, except after 30 days' prior written notice has been provided to the City. 4.4.6 Subconsultants. Consultant shall include all subconsultants as insureds under its policies or shall furnish separate certificates and certified endorsements for each subconsultant. All coverages for subconsultants shall be subject to all of the requirements stated herein. 4.5 Remedies. In addition to any other remedies City may have if Consultant fails to provide or maintain any insurance policies or policy endorsements to the extent and within the time herein required, City may, at its sole option exercise any of the following remedies, which are alternatives to other remedies City may have and are not the exclusive remedy for Consultant's breach: • Obtain such insurance and deduct and retain the amount of the premiums for such insurance from any sums due under the Agreement; • Order Consultant to stop work under this Agreement or withhold any payment that becomes due to Consultant hereunder, or both stop work and withhold any payment, until Consultant demonstrates compliance with the requirements hereof; and/or ■ Terminate this Agreement. Section 5. INDEMNIFICATION AND CONSULTANT'S RESPONSIBILITIES. Consultant shall indemnify, defend with counsel acceptable to City, and hold harmless City and its officers, officials, employees, agents and volunteers from and against any and all liability, loss, damage, claims, expenses, and costs (including without limitation, attorney's fees and costs and fees of litigation) (collectively, "Liability") of every nature arising out of or in connection with Consultant's performance of the Services or its failure to comply with any of its obligations contained in this Agreement, except such Liability caused by the sole negligence or willful misconduct of City. Services Agreement between December 20,2023 City of Dublin and Matrix Consulting Group, Ltd. Page 7 of 14 28 The Consultant's obligation to defend and indemnify shall not be excused because of the Consultant's inability to evaluate Liability or because the Consultant evaluates Liability and determines that the Consultant is not liable to the claimant. The Consultant must respond within 30 days, to the tender of any claim for defense and indemnity by the City, unless this time has been extended by the City. If the Consultant fails to accept or reject a tender of defense and indemnity within 30 days, in addition to any other remedy authorized by law, so much of the money due the Consultant under and by virtue of this Agreement as shall reasonably be considered necessary by the City, may be retained by the City until disposition has been made of the claim or suit for damages, or until the Consultant accepts or rejects the tender of defense, whichever occurs first. Notwithstanding the forgoing, to the extent this Agreement is a "construction contract" as defined by California Civil Code Section 2782, as may be amended from time to time, such duties of Consultant to indemnify shall not apply when to do so would be prohibited by California Civil Code Section 2782. In the event that Consultant or any employee, agent, or subconsultant of Consultant providing services under this Agreement is determined by a court of competent jurisdiction or the California Public Employees Retirement System (PERS) to be eligible for enrollment in PERS as an employee of City, Consultant shall indemnify, defend, and hold harmless City for the payment of any employee and/or employer contributions for PERS benefits on behalf of Consultant or its employees, agents, or subconsultants, as well as for the payment of any penalties and interest on such contributions, which would otherwise be the responsibility of City. Section 6. STATUS OF CONSULTANT. 6.1 Independent Contractor. At all times during the term of this Agreement, Consultant shall be an independent Contractor and shall not be an employee of City. This Agreement shall not be construed as an agreement for employment. City shall have the right to control Consultant only insofar as the results of Consultant's services rendered pursuant to this Agreement and assignment of personnel pursuant to Subsection 1.3; however, otherwise City shall not have the right to control the means by which Consultant accomplishes services rendered pursuant to this Agreement. Consultant further acknowledges that Consultant performs Services outside the usual course of the City's business; and is customarily engaged in an independently established trade, occupation, or business of the same nature as the Consultant performs for the City, and has the option to perform such work for other entities. Notwithstanding any other City, state, or federal policy, rule, regulation, law, or ordinance to the contrary, Consultant and any of its employees, agents, and subcontractors providing services under this Agreement shall not qualify for or become entitled to, and hereby agree to waive any and all claims to, any compensation, benefit, or any incident of employment by City, including but not limited to eligibility to enroll in the California Public Employees Retirement System (PERS) as an employee of City and entitlement to any contribution to be paid by City for employer contributions and/or employee contributions for PERS benefits. 6.2 Consultant Not an Agent. Except as City may specify in writing, Consultant shall have no authority, express or implied, to act on behalf of City in any capacity whatsoever as an Services Agreement between City of Dublin and Matrix Consulting Group, Ltd. December 20,2023 Page 8 of 14 29 agent. Consultant shall have no authority, express or implied, pursuant to this Agreement to bind City to any obligation whatsoever. Section 7. LEGAL REQUIREMENTS. 7.1 Governing Law. The laws of the State of California shall govern this Agreement. 7.2 Compliance with Applicable Laws. Consultant and any subconsultants shall comply with all laws applicable to the performance of the work hereunder. 7.3 Other Governmental Regulations. To the extent that this Agreement may be funded by fiscal assistance from another governmental entity, Consultant and any subconsultants shall comply with all applicable rules and regulations to which City is bound by the terms of such fiscal assistance program. 7.4 Licenses and Permits. Consultant represents and warrants to City that Consultant and its employees, agents, and any subconsultants have all licenses, permits, qualifications, and approvals of whatsoever nature that are legally required to practice their respective professions. Consultant represents and warrants to City that Consultant and its employees, agents, any subconsultants shall, at their sole cost and expense, keep in effect at all times during the term of this Agreement any licenses, permits, and approvals that are legally required to practice their respective professions. In addition to the foregoing, Consultant and any subconsultants shall obtain and maintain during the term of this Agreement valid Business Licenses from City. 7.5 Nondiscrimination and Equal Opportunity. Consultant shall not discriminate, on the basis of a person's race, sex, gender, religion (including religious dress and grooming practices), national origin, ancestry, physical or mental disability, medical condition (including cancer and genetic characteristics), marital status, age, sexual orientation, color, creed, pregnancy, genetic information, gender identity or expression, political affiliation or belief, military/veteran status, or any other classification protected by applicable local, state, or federal laws (each a "Protected Characteristic"), against any employee, applicant for employment, subconsultant, bidder for a subcontract, or participant in, recipient of, or applicant for any services or programs provided by Consultant under this Agreement. Consultant shall include the provisions of this Subsection in any subcontract approved by the Contract Administrator or this Agreement. Section 8. TERMINATION AND MODIFICATION. 8.1 Termination. City may cancel this Agreement at any time and without cause upon written notification to Consultant. Consultant may cancel this Agreement upon 30 days' written notice to City and shall include in such notice the reasons for cancellation. Services Agreement between City of Dublin and Matrix Consulting Group, Ltd. December 20,2023 Page 9 of 14 30 In the event of termination, Consultant shall be entitled to compensation for services performed to the effective date of termination; City, however, may condition payment of such compensation upon Consultant delivering to City any or all documents, photographs, computer software, video and audio tapes, and other materials provided to Consultant or prepared by or for Consultant or the City in connection with this Agreement. 8.2 Extension. City may, in its sole and exclusive discretion, extend the end date of this Agreement beyond that provided for in Subsection 1.1. Any such extension shall require a written amendment to this Agreement, as provided for herein. Consultant understands and agrees that, if City grants such an extension, City shall have no obligation to provide Consultant with compensation beyond the maximum amount provided for in this Agreement. Similarly, unless authorized by the Contract Administrator, City shall have no obligation to reimburse Consultant for any otherwise reimbursable expenses incurred during the extension period. 8.3 Amendments. The Parties may amend this Agreement only by a writing signed by all the Parties. 8.4 Assignment and Subcontracting. City and Consultant recognize and agree that this Agreement contemplates personal performance by Consultant and is based upon a determination of Consultant's unique personal competence, experience, and specialized personal knowledge. Moreover, a substantial inducement to City for entering into this Agreement was and is the professional reputation and competence of Consultant. Consultant may not assign this Agreement or any interest therein without the prior written approval of the Contract Administrator. Consultant shall not subcontract any portion of the performance contemplated and provided for herein, other than to the subconsultants noted in the proposal, without prior written approval of the Contract Administrator. 8.5 Survival. All obligations arising prior to the termination of this Agreement and all provisions of this Agreement allocating liability between City and Consultant shall survive the termination of this Agreement. 8.6 Options upon Breach by Consultant. If Consultant materially breaches any of the terms of this Agreement, City's remedies shall include, but not be limited to, the following: 8.6.1 Immediately terminate the Agreement; 8.6.2 Retain the plans, specifications, drawings, reports, design documents, and any other work product prepared by Consultant pursuant to this Agreement; 8.6.3 Retain a different Consultant to complete the work described in Exhibit A not finished by Consultant; or 8.6.4 Charge Consultant the difference between the cost to complete the work described in Exhibit A that is unfinished at the time of breach and the amount that Services Agreement between City of Dublin and Matrix Consulting Group, Ltd. December 20,2023 Page 10 of 14 31 City would have paid Consultant pursuant to Section 2 if Consultant had completed the work. Section 9. KEEPING AND STATUS OF RECORDS. 9.1 Records Created as Part of Consultant's Performance. All reports, data, maps, models, charts, studies, surveys, photographs, memoranda, plans, studies, specifications, records, files, or any other documents or materials, in electronic or any other form, that Consultant prepares or obtains pursuant to this Agreement and that relate to the matters covered hereunder shall be the property of the City. Consultant hereby agrees to deliver those documents to the City upon termination of the Agreement. It is understood and agreed that the documents and other materials, including but not limited to those described above, prepared pursuant to this Agreement are prepared specifically for the City and are not necessarily suitable for any future or other use. City and Consultant agree that, until final approval by City, all data, plans, specifications, reports and other documents are confidential and will not be released to third parties without prior written consent of both Parties. 9.2 Consultant's Books and Records. Consultant shall maintain any and all ledgers, books of account, invoices, vouchers, canceled checks, and other records or documents evidencing or relating to charges for services or expenditures and disbursements charged to the City under this Agreement for a minimum of 3 years, or for any longer period required by law, from the date of final payment to the Consultant to this Agreement. 9.3 Inspection and Audit of Records. Any records or documents that Subsection 9.2 of this Agreement requires Consultant to maintain shall be made available for inspection, audit, and/or copying at any time during regular business hours, upon oral or written request of the City. Under California Government Code Section 8546.7, if the amount of public funds expended under this Agreement exceeds $10,000.00, the Agreement shall be subject to the examination and audit of the State Auditor, at the request of City or as part of any audit of the City, for a period of 3 years after final payment under the Agreement. Section 10. MISCELLANEOUS PROVISIONS. 10.1 Attorneys' Fees. If a party to this Agreement brings any action, including an action for declaratory relief, to enforce or interpret the provision of this Agreement, the prevailing party shall be entitled to reasonable attorneys' fees in addition to any other relief to which that party may be entitled. The court may set such fees in the same action or in a separate action brought for that purpose. 10.2 Venue. In the event that either party brings any action against the other under this Agreement, the Parties agree that trial of such action shall be vested exclusively in the state courts of California in the County of Alameda or in the United States District Court for the Northern District of California. Services Agreement between City of Dublin and Matrix Consulting Group, Ltd. December 20,2023 Page 11 of 14 32 10.3 Severabilitv. If a court of competent jurisdiction finds or rules that any provision of this Agreement is invalid, void, or unenforceable, the provisions of this Agreement not so adjudged shall remain in full force and effect. The invalidity in whole or in part of any provision of this Agreement shall not void or affect the validity of any other provision of this Agreement. 10.4 No Implied Waiver of Breach. The waiver of any breach of a specific provision of this Agreement does not constitute a waiver of any other breach of that term or any other term of this Agreement. 10.5 Successors and Assigns. The provisions of this Agreement shall inure to the benefit of and shall apply to and bind the successors and assigns of the Parties. 10.6 Conflict of Interest. Consultant may serve other clients, but none whose activities within the corporate limits of City or whose business, regardless of location, would place Consultant in a "conflict of interest," as that term is defined in the Political Reform Act, codified at California Government Code Section 81000 et seq. Consultant shall not employ any City official in the work performed pursuant to this Agreement. No officer or employee of City shall have any financial interest in this Agreement that would violate California Government Code Section 1090 et seq. Consultant hereby warrants that it is not now, nor has it been in the previous 12 months, an employee, agent, appointee, or official of the City. If Consultant was an employee, agent, appointee, or official of the City in the previous 12 months, Consultant warrants that it did not participate in any manner in the forming of this Agreement. Consultant understands that, if this Agreement is made in violation of California Government Code Section 1090 et seq., the entire Agreement is void and Consultant will not be entitled to any compensation for services performed pursuant to this Agreement, including reimbursement of expenses, and Consultant will be required to reimburse the City for any sums paid to the Consultant. Consultant understands that, in addition to the foregoing, it may be subject to criminal prosecution for a violation of California Government Code Section 1090 et seq., and, if applicable, will be disqualified from holding public office in the State of California. 10.7 Solicitation. Consultant agrees not to solicit business at any meeting, focus group, or interview related to this Agreement, either orally or through any written materials. 10.8 Contract Administration. This Agreement shall be administered by the City Manager ("Contract Administrator"). All correspondence shall be directed to or through the Contract Administrator or his or her designee. 10.9 Notices. Any written notice to Consultant shall be sent to: Services Agreement between City of Dublin and Matrix Consulting Group, Ltd. December 20,2023 Page 12 of 14 33 Matrix Consulting Group, Ltd. Attn: Richard Brady 1650 S. Amphlett Blvd., Suite 213 San Mateo, Ca. 94402 Any written notice to City shall be sent to: City of Dublin Attn: Jay Baksa 100 Civic Plaza Dublin, CA 94568 10.10 Integration. This Agreement, including the scope of work attached hereto and incorporated herein as Exhibits A and B represents the entire and integrated agreement between City and Consultant and supersedes all prior negotiations, representations, or agreements, either written or oral. Exhibit A Exhibit B Scope of Services Compensation Schedule & Reimbursable Expenses 10.11 Counterparts and Electronic Signatures. This Agreement may be executed in multiple counterparts, each of which shall be an original and all of which together shall constitute one agreement. Counterparts delivered and/or signatures executed by City -approved electronic or digital means shall have the same force and effect as the use of a manual signature. Both Parties desire this Agreement to be electronically signed in accordance with applicable federal and California law. Either Party may revoke its agreement to use electronic signatures at any time by giving notice to the other Party. 10.12 Certification per Iran Contracting Act of 2010. In the event that this contract is for one million dollars ($1,000,000.00) or more, by Consultant's signature below Consultant certifies that Consultant, and any parent entities, subsidiaries, successors or subunits of Consultant are not identified on a list created pursuant to subdivision (b) of Section 2203 of the California Public Contract Code as a person engaging in investment activities in Iran as described in subdivision (a) of Section 2202.5, or as a person described in subdivision (b) of Section 2202.5 of the California Public Contract Code, as applicable. SIGNATURES ON FOLLOWING PAGE Services Agreement between City of Dublin and Matrix Consulting Group, Ltd. December 20,2023 Page 13 of 14 34 DocuSign Envelope ID: 97127B4E-5B6D-4405-BA7F-593182735EAB The Parties have executed this Agreement as of the Effective Date. The persons whose signatures appear below certify that they are authorized to sign on behalf of the respective Party. CITY OF DUBLIN Matrix Consulting Group, Ltd. DocuSigned by: I!Quad- bra - Linda Smith, City Manager Richard "Brady, President Attest: Marsha Moore, City Clerk Approved as to Form: City Attorney 3070365.1 Services Agreement between December 20,2023 City of Dublin and Matrix Consulting Group, Ltd. Page 14 of 14 35 EXHIBIT A SCOPE OF SERVICES The Scope of Services shall be inclusive of the Proposal Response provided by Matrix Consulting Group, Ltd., to the City of Dublin and Dated November 13, 2023, including the following Tasks: FULL COST ALLOCATION 1. Conduct an initial meeting with designated City personnel. 2. Conduct an introductory training session with relevant City personnel. 3. Review the City's organizational structure and any existing cost allocation plans. 4. Collect basic financial and operational data. 5. Conduct department interview. 6. Develop cost plan structure. 7. Distribute central service department costs into functions. 8. Develop allocation bases for central service depaitiiient functions. 9. Process draft cost allocation plans. 10. Conduct quality control and internal review of the draft cost allocation plans. 11. Provide City with draft cost allocation plans (Two Sections) a. Each allocating department will include descriptive narratives of the cost allocation methodologies for primary categories of allocated costs. b. Section documenting changing in allocation methodologies from the prior year and reasons for the changes. 12. Present project results to project stakeholders and elected officials. 13. Identify additional uses for the cost allocation plans. 14. Respond to audit inquires (as necessary). 15. Prepare a cost allocation plan project recap report. 16. Conduct a post -project training session with all relevant personnel. USER FEE STUDY 1. Conduct introductory meetings with relevant personnel. 2. Issue project memorandum. 3. Collect basic financial data. 4. Catalog all existing user fee activities. 5. Identify potential new user fee services. 6. Issue an inventory memorandum. 7. Develop data gathering workbooks. 8. Interview departments, divisions, sections, or units providing user fee services. a. Review of Parks and Community Services' Recovery Model 9. Calculate initial user fee schedules. 10. Conduct internal review of the draft fee schedule. a. Formal review by the Project Manager of the study's assumptions and outputs. b. Compare user fee calculations to prior studies. Services Agreement between December 20,2023 City of Dublin and Matrix Consulting Group, Ltd. Exhibit A — Page 1 of 2 36 c. Variances are identified, researched, understood, and explained to relevant individuals. d. Final review of the user fee model by a project quality assurance consultant. 11. Conduct Parks and Community Services Market Rate Study 12. Present initial calculations to depaitiiients and stakeholders. 13. Recalculate and review user fee schedules (as required). 14. Develop recommendations for fee adjustments. 15. Prepare final user fee schedules. 16. Benchmark comparable fees to comparable jurisdictions. 17. Prepare and deliver summary of findings. 18. Present results to city officials. 19. Transfer of knowledge and cost of service models. Services Agreement between December 20,2023 City of Dublin and Matrix Consulting Group, Ltd. Exhibit A - Page 2 of 2 37 EXHIBIT B COMPENSATION SCHEDULE & REIMBURSABLE EXPENSES The total fee to perform all elements of the Full Cost Allocation Plan and User Fee Study shall be $68,000 which includes all expenses. 1 Activities Fee 1 Project Wide Tasks $6,500 1 Cost Allocation Plans $12,000 1 User Fee Study $49,500 Services Agreement between City of Dublin and Matrix Consulting Group, Ltd. Exhibit B — Page 1 of 1 38 r DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager Agenda Item 5.4 SU B.ECT: Tract 8563 Francis Ranch - Final Map Notice, Agreement for Long Term Encroachment for Landscape Features, and Annexation to the Dublin Ranch Street Lighting District 1999-1 Prepared by: Kan Xu, Principal Engineer EXECUTIVE SUMMARY: The City Council will receive a notification of the City Engineer's pending approval of the Final Map for Tract 8563, Francis Ranch. The City Council will consider approving an Agreement for Long Term Encroachment for Landscape Features for Tract 8563, Francis Ranch, and will consider ordering the annexation of Tract 8563 into the Dublin Ranch Street Lighting District 1999-1. STAFF RECOMMENDATION: Take the following actions: 1) Receive the notification; 2) Adopt the Resolution Approving the Agreement for Long Term Encroachment for Landscape Features for Tract 8563, Francis Ranch; and 3) Adopt the Resolution Ordering the Annexation of Francis Ranch (Tract 8563) Into the Dublin Ranch Street Lighting District 1999-1. FINANCIAL IMPACT: There is no impact to the General Fund. All costs associated with the agreement and annexation into the street lighting district are borne by the developer. DESCRIPTION: Final Man Notice The Francis Ranch development (formerly known as East Ranch) is located north of Interstate 580, east of Fallon Road and the Jordan Ranch development, south of the Positano development, and adjacent to the City's eastern city boundary. The development is being subdivided into six neighborhoods. The developer has prepared a large lot final map, Tract 8563, for the entire development area. In accordance with Chapter 9.24.080 of the City of Dublin Municipal Code, this is notice of the following: Page 1 of 3 39 City Engineer's pending decision on the following Final Map(s): Tract Location Developer Number of Type Proposed Units/Lots Decision 8563 Francis Ranch, TH East Ranch 16 Lots Large Lots Approve Large Lot Map Dublin, LLC Agreement for Long Term Encroachment for Landscape Features The Agreement for Long Term Encroachment for Landscape Features provides for the Homeowners' Association to maintain project -related landscape and decorative features within the public street rights -of -way along Croak Road, Central Parkway, and all public streets interior to the project, including all right-of-way landscape plantings, irrigation, sidewalks, street trees, and decorative/stamped pavement. The project conditions of approval require this agreement as a condition of the final map. Annexation to the Dublin Ranch Street Lighting District The Dublin Ranch Street Lighting District No. 1999-1 funds the electricity, maintenance, and repair of the decorative street lighting within Dublin Ranch. Funding for the District comes from assessments on properties. The District was formed in 1999 at the request of the developers of Dublin Ranch Phase I. When the District was created, it was intended that as additional land within Dublin Ranch and Eastern Dublin developed, new territory would be annexed to the District and would be subject to the assessment. The project conditions of approval require the project to annex into the District. The property owner, Arroyo Cap IV-3, LLC, has submitted a petition requesting and consenting to the annexation of Francis Ranch into the District. The petition waives the resolutions, reports, notices of public hearing, and the right of majority protest otherwise required by the Landscaping and Lighting Act of 1972 for annexation to the District. Upon annexation to the District, the property would no longer be subject to the Street Lighting Maintenance District No. 1983-1. Each parcel within the City is only subject to one Special Financing District for the purpose of funding the maintenance and service costs for the City's street lighting system. STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) Tract 8563 Final Map 2) Resolution Approving the Agreement for Long Term Encroachment for Landscape Features for Tract 8563, Francis Ranch Page 2 of 3 40 3) Exhibit A to Resolution - Agreement for Long Term Encroachment for Landscape Features for Tract 8563, Francis Ranch 4) Resolution Ordering the Annexation of Francis Ranch (Tract 8563) Into the Dublin Ranch Street Lighting District 1999-1 5) Exhibits A and B to Resolution - Petition and Consent to Annex to Dublin Ranch Street Lighting District Page 3 of 3 41 g) AND 66499.20.2 OF THE SUBDIVISION MAP ACT, THE CITY ENGINEER'S STATEMENT: Q Z�� ACTING CITY SURVEYOR'S STATEMENT: OPTIONEE'S ACKNOWLEDGMENT: COUNTY RECORDERS STATEMENT: ALTY OF PERJURY UNDER THE LAWS OF THE STATE OF CAL PUBLIC IN AND FOR SAID COUNTY AND STATE Attachment I wo aLL 1Lo LEL \SRV\MAPPING \FM\TRACT 8563 LARGE LO r r LO'Z99Z M,,LZ,55o0S) VJWVG__ AONB_,Le229Z 3„Lb, VAN_ ----__--------- L N78 0 �0 LJ 4 oa (9-u� _N_„ITI I-L1-3-al—I- NdN \ Nz sae GN 20. 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XX — 23 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN APPROVING THE AGREEMENT FOR LONG TERM ENCROACHMENT FOR LANDSCAPE FEATURES FOR TRACT 8563, FRANCIS RANCH WHEREAS, a Vesting Tentative Map for Tract 8563, Francis Ranch was approved by City Council Resolution No. 140-21 on December 7, 2021, with Conditions of Approval; and WHEREAS, said Conditions of Approval required the developer to construct project - related landscape features within the public rights -of -ways; and WHEREAS, said Conditions of Approval required the developer to enter into an "Agreement for Long Term Encroachments" for the maintenance of said landscape features; and WHEREAS, the developer has executed and filed with the City of Dublin a Tract Improvement Agreement to construct the required Tract improvements, including said landscape features; and WHEREAS, the developer has executed and filed with the City of Dublin an Agreement for Long Term Encroachment for Landscape Features for Tract 8563, Francis Ranch, attached hereto as Exhibit A, which will be recorded against the property concurrently with the Tract 8563 Final Map. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby approve the Agreement for Long Term Encroachment for Landscape Features for Tract 8563, Francis Ranch, attached hereto as Exhibit A to this Resolution. BE IT FURTHER RESOLVED that the City Manager, or designee, is authorized to execute Exhibit A and make any necessary, non -substantive changes to Exhibit A to carry out the intent of this Resolution. PASSED, APPROVED AND ADOPTED this 19th day of December 2023, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: Mayor City Clerk Reso. No. XX-23, Item X.X, Adopted 12/19/2023 Page 1 of 1 53 Attachment 3 Recording Requested By: CITY OF DUBLIN When Recorded Mail To: City Clerk City of Dublin 100 Civic Plaza Dublin, CA 94568 Fee Waived per GC 27383 AGREEMENT FOR LONG TERM ENCROACHMENT FOR LANDSCAPE FEATURES WITH TRACT 8563, Francis Ranch THIS AGREEMENT FOR LONG TERM ENCROACHMENT FOR LANDSCAPE FEATURES WITH LOT TRACT 8563 ("Agreement") is made between the City of Dublin ("City") on the one hand, and TH East Ranch Dublin LLC, a California limited liability company (the "Contractor"), and Arroyo Cap IV-3, LLC, a Delaware limited liability company (the "Owner"), on the other hand. 1. Property: The subject property is Tract 8563 as filed in Book of Maps at Pages , in the Official Records of the County of Alameda, State of California ("Property"). 2. Owner: Owner is the owner of Tract 8563, Francis Ranch ("Project"). 3. Contractor: Owner has contracted with Contractor to construct various infrastructure and related improvements consistent with Vesting Tentative Map and Improvement Plans for Francis Ranch Tract 8563, including the Landscape Features (as defined below). 4. Landscape Features: Owner or Contractor, as part of the Project, anticipates the construction of Project related landscape features within the City's rights of ways on the following streets within Tract 8563: Croak Road, Central Parkway, Byrne Street, Kevin Street, Margaret Way, Mary Way and Walsh Avenue (collectively, the "Landscape Features"). Construction details for these Landscape Features are shown on the following plans: a. Improvement Plans for Francis Ranch, Tract 8563 Phase 1 Backbone Croak Road & Central Parkway, prepared by MacKay & Somps, approved by the City Engineer on ; and b. Landscape Plans for East Ranch Backbone Phase 1, prepared by Gates +Associates, approved by the City Engineer on ; and 1 54 c. Improvement Plans for Francis Ranch, Tract 8563 Phase 2 Backbone, prepared by MacKay & Somps, approved by the City Engineer on and d. Landscape Plans for East Ranch Backbone Phase 2, prepared by Gates +Associates, approved by the City Engineer on The scope of the improvements covered under the agreement is shown on the attached Exhibit "A". For avoidance of doubt, the parties agree that Owner and Contractor are each separately obligated to construct, operate and maintain the Landscape Features in accordance with the provisions of this Agreement. "Developer", as used herein, is the person that actually constructs, operates and maintains the Landscape Features. 5. Encroachment Permit: Developer shall apply to the City for an encroachment permit for work to be performed pursuant to this Agreement. The City must grant the encroachment permit for all work to install, operate and maintain the Landscape Features improvements and all the conditions imposed by the City must be consistent with the provisions of this Agreement. If there is a conflict between any provisions of this Agreement and the encroachment permit, the provisions of this Agreement shall prevail over the conditions of the encroachment permit. 6. Ownership: Owner shall own all special Landscape Features, including but not limited to sidewalk, plantings, irrigation, street trees, etc. 7. Operations and Maintenance: Developer shall maintain and repair all the Landscape Features, including all frontage landscape plantings, irrigation, sidewalks, street trees, and decorative/stamped pavements within the designated areas, in a safe manner consistent with the approved plans to the reasonable satisfaction of the City at its sole cost and expense, including electric power and water cost. Developer will be responsible at its sole cost to replace or repair any Landscape Feature damaged or removed during the maintenance or repair of sewer, water, drainage or utility improvements by the City, Dublin San Ramon Services District or utility company, unless such damage or removal is caused by the negligence, gross negligence or willful misconduct of the City, Dublin San Ramon Services District or utility company. The City will maintain at its sole cost all asphalt concrete pavement, concrete curb and gutter, drainage improvements, traffic signs and striping, and streetlights in the public right of way. 8. Removal or Relocation: If future improvements proposed by the City conflict with any of the Landscape Features, the City may remove or reasonably relocate the Landscape Feature to another location within the Property, at its sole cost. If any of the Landscape Features are relocated, the City, Owner, and Contractor will execute a modification to this Agreement to reflect the maintenance and operations at its new location. Provided, however, the City is under no obligation to relocate any of the Landscape Features. 2 55 9. Insurance: Developer shall obtain and maintain in effect a combined single limit policy of liability insurance not less than one million dollars ($1,000,000) covering the Landscape Features improvements and shall name the City as an additional insured. 10. Indemnification: Developer shall indemnify, defend and hold the City harmless from and against any and all loss, claims, liability damage or expense or cost the City may incur or become liable for or for which a claim is made by a third party, directly arising from the negligence, gross negligence or willful misconduct of Developer arising out of Developer's construction, maintenance or operations of the Landscape Features unless caused by the negligence, gross negligence or willful misconduct of the City, its agents, contractors or employees. 11. Permanent: The Landscape Features and the rights appurtenant thereto as set forth in this Agreement shall exist in perpetuity, and are appurtenant to the Property. 12. Right to Assign: Following the completion of the construction and installation of the Landscape Features, Owner and Developer may assign any or all of their rights, interests and obligations arising under this Agreement to the Homeowners' Association for Tract 8563 or to a successor in interest of Owner (including Contractor) with respect to all or a portion of the Project; provided, however, that no such assignment of the rights interests and obligations under this Agreement shall occur without prior written notice to the City and written approval by the City Manager, which approval shall not be unreasonably withheld, conditioned or delayed. The City Manager shall consider and decide on any assignment within ten (10) days after Owner's notice thereof, provided all necessary documents and other information are provided to the City Manager to enable the City Manager to assess the assignment. 13. Successors and Assigns: Each reference to the "City" in this Agreement shall be deemed to refer to and include the City and all successors and assigns of City. All references to the "Owner" in this Agreement shall be deemed to refer to and include any successors in ownership and title. 14. Notices: Any notices, requests, demands or other communications required or permitted to be given under this Agreement shall be in writing and shall be deemed to have been duly given on the date of delivery if delivered personally to the party to whom notice is to be given (including messenger or recognized delivery or courier service), upon delivery if given by electronic mail (email) or on the second day after mailing, if mailed to the party to whom notice is to be given, by first-class mail, postage prepaid, and properly addressed as follows: 3 56 City: City of Dublin 100 Civic Plaza Dublin, California 94568 Fax No. (925) 833-6651 Attn: City Manager Owner: c/o Arroyo Cap IV-3, LLC, a Delaware limited liability company Attn: Jeffrey Brouelette Email: jbrouelette@arroyocapital.com 18575 Jamboree Road, Suite 350 Irvine, CA 92612 Contractor: TH East Ranch LLC Attn: Legal Department Email: legal.notices@trumarkco.com 3001 Bishop Dr. 3100 San Ramon, CA 94583 With a copy to: Jackson Tidus Attn: Sonia Lister, Esq. 2030 Main Street, 12th Floor Irvine, CA 92614 15. Exhibits: All exhibits attached to this Agreement are incorporated herein as though they were set forth in full body of this Agreement. 16. Partial Invalidity. If any provision of this Agreement is held by a court of competent jurisdiction to be invalid or unenforceable, the remainder of the Agreement shall continue in full force and effect and shall in no way be impaired or invalidated, and the parties agree to substitute for the invalid or unenforceable provision a valid and enforceable provision that most closely approximates the intent and economic effect of the invalid or unenforceable provision. 17. Entire Agreement. This Agreement contains the entire agreement and understanding of the parties with respect to the subject matter hereof and cannot be amended or modified except by a written agreement, executed by each of the parties hereto. 4 57 18. Counterparts. This Agreement may be executed in one or more counterparts, each of which shall, for all purposes, be deemed an original and all such counterparts, taken together, shall constitute one and the same instrument. [Signatures on following page] 5 58 Dated this 6t" day of December, 2023. CITY: THE CITY OF DUBLIN, a municipal corporation By: City Manager CONTRACTOR: TH EAST RANCH DUBLIN LLC, a California limited liability company By: Name: Tofiiy Bosowski Title: Authorized Agent Dated: OWNER: ARROYO CAP IV-3, LLC, a Delaware limited liability company By: Arroyo Cap IV-2, LLC, a Delaware limited liability company its sole member By: Arroyo Capital IV, LLC, a Delaware limited liability company its sole member By: Name: Jeffrey Brouelette Title: President Dated: 6 59 DocuSign Envelope ID: 89141DDO-B271-416B-B1F5-A601DDBC3755 Dated this 6t" day of December, 2023. CITY: THE CITY OF DUBLIN, a municipal corporation By: City Manager CONTRACTOR: TH EAST RANCH DUBLIN LLC, a California limited liability company By: Name: Tony Bosowski Title: Authorized Agent Dated: OWNER: ARROYO CAP IV-3, LLC, a Delaware limited liability company By: Arroyo Cap IV-2, LLC, a Delaware limited liability company its sole member By: Arroyo Capital IV, LLC, a Delaware limited liability company its sole memlaer ocuSigned by: By: jt,irrui i°reutit.{lt, VH StZ, UUt 4Utl... Name: Jeffrey3roueIette Title: President Dated: 12.6.2023 6 60 £ZOZ-SO-ZI uasuaDJaor ou3 Wo£50l P:\19343-T\DES\OVERALL EXHIBITS\D-EXH - LONG TERM ENCROACHMENT - BACKBONE - 2023-12-01.DWG m m 0 00 r z 0 m m v m mmo ?io o-II O 1>In aZ a m m m z AavaNnoa loyal - • • - z 1 4 m N / - J 1_J W l_JU j co 00%, 1111_1. foes pogo I .. 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O O O O z z 0 m • m m � - o Z z zx� z 9E0 A _ w A E o ZD2 O s 0 0 m � m m A m W 8 to £ 133HS ANvaNno813Y 1 — • • N IZ 0, I+ Z Z cn m m1+• Z m T v v T m m m m N J M T\ 1 1 1 SEE SHEET 8 LI I I L n SEE SHEET 7 ti m m m m 63 £ZOZ-SO-ZI P:\19343-T\DES\OVERALL EXHIBITS\D-EXH - LONG TERM ENCROACHMENT - BACKBONE - 2023-12-01.DWG v O Z Z 0 m m � - o z co z zx� 0 zt; o A _ w A E o ZDZ O a Q m � m m 1 � A m N Z W 8 10 4 133HS ANvaNno813Y 1 — • • a v C) x 0m j D =, n j j - z > ▪ m m m v m x D D D D m v m v ci)D D D m co m m 70 w 23 • I m 0 14- cn 0 D D v D CJ10 D D I+ Z to m m ✓ v 1 r1 O O ✓ m 0 m z 0 cn C) o 1 m 0 a� -a m 0 � v v D z0 p1 > u D z D rn ++ m T m m (%) m m I I I I I I—T I SEE SHEET 7 EN m m (%) m m 01 64 £ZOZ-SO-ZI uasuaDJaor ou3 WoS50l P:\19343-T\DES\OVERALL EXHIBITS\D-EXH - LONG TERM ENCROACHMENT - BACKBONE - 2023-12-01.DWG v O z z 0 m - m z z zx� z • —> <7; o a _ • A E o s D 0 m � m m A m W 9 to 6 133HS ANvaNno813Y 1 — • • 0 O O 71 o m n > C 1 0 n C:' o* n* - z - > z >z C m U m T m mu m o m o X 0 m 0 A 0 v m m O M X wow Z X xo m > cn D M 3. D m v m n D A z z 4,z o D D -. D + Z Z 1+ T o 0 i+ 11 T MN IM i j a� I, SEE SHEET 6 £ZOZ—SO—ZI uasuawaor ou3 wogS:OI P:\19343—T\DES\OVERALL EXHIBITS\D—EXH — LONG TERM ENCROACHMENT — BACKBONE — 2023-12-01.DWG v fr z z Q m m IP E - m z z z-=x0 o D w' co ▪ 0-13 o Z) m O D .4 D Q m a) m — m 1 4. m N w 9 10 9 133HS ,k JVONl0810V211 - • • CITY OWNED AND MASTER HOA MAINTAINED 2 C') ncn cn D Z m m p Z m 11 D Co m -Co o = + p cn D T ,OOZ=„ l =31VOS 0 O O O m 0 p ci) o T cn 0 D m o QO D T (/) Z m -53 Z 77 m On n D n n -J z D � D m i+ m o � o T 7 CI) m U) m m SEE SHEET 5 1 I r 66 £ZOZ-SO-ZI cn 3 0 P:\19343-T\DES\OVERALL EXHIBITS\D-EXH - LONG TERM ENCROACHMENT - BACKBONE - 2023-12-01.DWG O z Z w Q — m m Z z cX0 o ZD2 O D -1 D Q m � m n.)m • m o 9 to L 133HS ,k JVONl08 loVNa — • • 0 0 O CD cn CITY OWNED AND MASTER HOA MAINTAINED 0 7 0 n 0 D Z D m m 0 D m 0 D D> D n co m 0 -1x cD -nD J> n 4,-z -no T � n o= -n -< cn 0 D m m a m o RO D o 0 D> Z 0 m0 n n n v Z ) m m m 0 m 1 0 SEE SHEET 3 T U SEE SHEET 4 — f f 67 £ZOZ-SO-ZI 3 0 P:\19343-T\DES\OVERALL EXHIBITS\D-EXH - LONG TERM ENCROACHMENT - BACKBONE - 2023-12-01.DWG v zz Z Q m rn 5° E - m z z cx33 9 I up w' 0-13 b >m O F. -I D Q m 33 N m 1 • • m N w 9 10 9 133HS ,k JVONl08 loVNa — • • •• CITY OWNED AND MASTER HOA MAINTAINED 0 o o 0 > 1 rr7 z N 0 O O i 11� I N 0 0 n � D Z mm 0 D Z m 0 D cn co m m i+ 0 03 D m D Z 0 0 m m m m 0 o " m D m m m m RO D Z73 0 D O n D A Z � � D m Z m i+ m 0 -', o m 7 SEE SHEET 2 r \ -J \• • • • • lj , , 1 J Lri SEE SHEET 3 1 I I 11] J I I' Y m gym^ V ) m m 68 Attachment 4 RESOLUTION NO. XX — 23 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ORDERING THE ANNEXATION OF FRANCIS RANCH (TRACT 8563) INTO THE DUBLIN RANCH STREET LIGHTING DISTRICT 1999-1 WHEREAS, at the request of the developers of Phase 1 of the Dublin Ranch development, the City formed the Dublin Ranch Street Lighting District No. 1999-1 ("the District") in 1999; and WHEREAS, the District funds the electric energy, maintenance, and repair costs associated with the decorative street lighting within the Dublin Ranch development; and WHEREAS, when the District was created, it was intended that as additional land within Dublin Ranch and Eastern Dublin developed, it would be annexed to the District and the new territory would be subject to the assessment; and WHEREAS, accordingly, the City annexed Clifden Parc (Tract 7067) to the District in 2000, annexed Dublin Ranch Areas A and G to the District in 2001, annexed Dublin Ranch Areas B, C, F, and H to the District in 2005, annexed Fallon Village (Tract 7586) to the District in 2007, annexed Jordan Ranch (Tracts 8024, 8073, and 8074) to the District in 2011, and annexed Tassajara Hills (Tract 8102) to the District in 2017, which became subject to the assessment; and WHEREAS, in 2023, the property owner of Francis Ranch (Tract 8563) parcels has submitted a Landowner Petition & Consent to Annexation to City of Dublin Landscape Maintenance Assessment District 1999-1 (Dublin Ranch Street Light Maintenance Assessment District) ("Petition") requesting and consenting to the annexation of the parcels described in Exhibits A and B of the Petition ("the Property"); and WHEREAS, the property owner's petition waived the resolutions, reports, notices of public hearing, and the right of majority protest otherwise required by the Landscaping and Lighting Act of 1972 for annexation to the District; and WHEREAS, upon annexation of the Property to the District, where Property is defined and referenced in Exhibits A and B of the Petition, the Property shall no longer be subject to the Street Lighting Maintenance District No. 1983-1 assessment beginning in Fiscal Year 2024-25. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin hereby confirms the annexation of the land described in Exhibits A and B of the Petition to the Dublin Ranch Street Lighting District 1999-1. The Assessment Diagram for the District shall be amended accordingly. BE IT FURTHER RESOLVED that the territory annexed hereby, the Property, shall be subject to the assessment set forth in the Engineer's Report prepared for the District's Fiscal Year 2024-25 annual assessment. In no event shall the annual per -lot assessment exceed the maximum amount authorized by the Fiscal Year 2024-25 Engineer's Report for the District. Reso. No. XX-23, Item X.X, Adopted 12/19/23 Page 1 of 2 69 Attachment 4 PASSED, APPROVED AND ADOPTED this 19th day of December 2023, by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Reso. No. XX-23, Item X.X, Adopted 12/19/23 Page 2 of 2 70 Attachment 5 LANDOWNER PETITION & CONSENT TO ANNEXATION TO CITY OF DUBLIN LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT 99-1 (DUBLIN RANCH STREET LIGHT MAINTENANCE ASSESSMENT DISTRICT) (Pursuant to the Landscaping and Lighting Act of 1972) 1) The undersigned are the owners of the lands ("the Property") shown in Exhibit A attached hereto and made a part hereof. 2) The undersigned hereby requests and consents to the annexation of the Property to the existing Dublin Ranch Street Light Maintenance Assessment District formed pursuant to the Landscaping and Lighting Act of 1972 (Sections 22500 and following, California Streets and Highways Code) for the purpose of providing the following improvements: The maintenance, operation, repair and replacement of all public street lighting facilities within public streets and within public easements within private streets as further described in the Engineer's Report for City of Dublin Landscape Maintenance Assessment District 99-1 ("the District"). 3) The undersigned hereby understand that: a. The cost and expenses of the annual servicing, operation and/or maintenance will be charged to the land which benefits therefrom, including our land. b. An engineer's report will be prepared for the project which will contain a description of the services proposed to be financed through the levy of assessments, a cost estimate for the services to be provided, a description of each lot or parcel of property proposed to be subject to the landscaping and lighting assessment, the amount of the proposed assessment for each lot or parcel, and the basis and schedule of the assessment. c. The cost of the engineering, legal, and other incidental fees and expense will be included in the project cost to be shown in the above report. d Each property owner will pay an annual assessment for the servicing, operation and/or maintenance of the public improvements referenced herein, the same to be set annually by the City Council by resolution or ordinance. e. The cost of the annual servicing, operation and maintenance of said public improvements, together with the incidental expenses of said proceedings, will be assessed upon the district benefited thereby, the exterior boundaries of which are described as the exterior boundaries of the composite and consolidated area of all parcels of property more particularly shown on a map attached as Exhibit B. 71 4) The undersigned hereby waive the resolutions, report, notices of public hearing, and the right of majority protest otherwise required by the Landscaping and Lighting Act of 1972 for annexation to the District. 5) In the event of the termination of these proceedings after the proceedings have been instituted but prior to completion, the undersigned will reimburse the City for any sums incurred or advanced by City up to said time for any costs incurred in the conduct of said proceedings including, without limitation, costs for engineering, legal or other services, or pay said items directly to the parties furnishing the same. LANDOWNER ARROYO CAP IV-3, LLC, a Delaware limited liability company By: Arroyo Cap IV-2, LLC, a Delaware limited liability company its sole member By: Arroyo Capital IV, LLC, a Delaware limited liability company its sole member By: Na - e: Jeffrey B. Broue a t[e T le: President DESCRIPTION OF PROPERTY As described and shown on attached Exhibits A and B Dated: Assessor Parcel No. 905-0002-001-01 and 905-0002-002-00 12/7/2023 19343.00T 11/14/2022 Page loft EXHIBIT "A" DESCRIPTION REAL PROPERTY IN THE CITY OF DUBLIN, COUNTY OF ALAMEDA, STATE OF CALIFORNIA, DESCRIBED AS FOLLOWS: PARCEL 1: BEGINNING AT A POINT ON THE NORTHERN BOUNDARY OF TOWNSHIP NO. 3 SOUTH, RANGE 1, EAST, MOUNT DIABLO BASE & MERIDIAN, DISTANT NORTHERLY 89° 56' EAST 5.25 CHAINS FROM THE COMMON CORNER OF SECTIONS 2, 3, 34 AND 35; AND RUNNING THENCE SOUTH 23° 28' WEST 13.98 CHAINS; THENCE SOUTH 0° 13' EAST 30.55 CHAINS TO THE ROAD LEADING FROM DUBLIN TO LIVERMORE; THENCE WEST ALONG SAID ROAD .455 CHAINS; THENCE NORTH 0° 13' WEST 39.41 CHAINS; THENCE EAST .32 CHAINS; THENCE NORTH 3.97 CHAINS TO THE CORNER COMMON TO SECTIONS 2, 3, 34 AND 35; THENCE NORTH 89° 56' EAST 5.25 CHAINS TO THE POINT OF BEGINNING. TOGETHER WITH THAT PORTION OF THE PREMISES DEEDED TO THE COUNTY OF ALAMEDA RECORDED JANUARY 2, 1918, IN BOOK 2612 OF DEEDS, PAGE 352, ALAMEDA COUNTY RECORDS. PARCEL 2: THE SOUTHWEST QUARTER (SW '/) OF SECTION THIRTY-FIVE (35), TOWNSHIP TWO (2) SOUTH, RANGE ONE (1) EAST, MOUNT DIABLO BASE AND MERIDIAN. TOGETHER WITH THAT PORTION OF THE PREMISES DEEDED TO THE COUNTY OF ALAMEDA RECORDED JANUARY 2, 1918, IN BOOK 2612 OF DEEDS, PAGE 352, ALAMEDA COUNTY RECORDS. APN: 905-0002-001-01 AND 905-0002-002 END OF DESCRIPTION PREPARED BY: IA BRUCE M ' CDONALD LI • NSED - ND SURVEYOR NO. 8817 STA + CALIFORNIA MACKAY &SOUPS CIVIL ENGINEERING•LAND PLANNING' LAND SURVEV1NG 5142 Franl4In Drive Sidle B, Pleasanton, CA. 94588-3355 [925) 225-0690 iIl4AZ DATE P:119343-TISRN/ \Mapping\Desc\GRAD Annexation.doc FALLON VILLAGE GEOLOGIC HAZARD ABATEMENT DISTRICT DOC. NO. 2016115709 L FALCON VILL �I GE GEOLOGIC HAZARD ABATEMENT DISTRICT DOC. NO. 2016115709 1' 11 1\\ 1 TRACT 8268 341 M 63 CENTRAL PARKWAY AMENDED TRACT 3193_J 335 M 35 GH PACVEST LLC DOC. NO. 2017130933 0 300 600 PARCEL /1%I'I P 10049 (R-2I1I EXHIBIT "B" PAGE 2 OF 2 TRACT11 310 323 M 34 FALCON VILLAGE GEOLOGIC HAZARD ABATEMENT DISTRICT DOC. NO. 2016115709 E.X. 40' RIGHT OF WAY 352 BK. 2612 OF DEEDS, PG. /,/ / GH PACVEST LLC DOC. NO. 3017049324 1200 SCALE: 1"=600' LEGEND DOC. No. BOUNDARY OF DESCRIPTION EXISTING PARCEL DOCUMENT NUMBER ARROYO CAP IV-3, LLC, A DELAWARE LIMITED LIABILITY COMPANY DOC. NO. 2023111606 ALAMEDA COUNTY RECORDS DUBLIN _ ACACIA PARTNERS I LLC DOC. NO. 2005037367 ACACI4 PARTNERS I LLC DOC. NO. 2005037367 PLAT TO ACCOMPANY DESCRIPTION LLMD 99-1 ANNEXATION CALIFORNIA mAcKAY & soms ENGINEERS PLANNERS SURVEYORS 5142B FRANKLIN DR, SUITE B PLEASANTON, CA 94588 (925)225-0690 DRAWN LL DATE DEC2023 I 1SC600' I 9343N OT 12-07-2023 3:27pm Ian MacDonald P:\19343—T\SRV\MAPPING\PLATS\LLMD ANNEXATION.DWG 74 Agenda Item 5.5 r DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager SU B.JECT: Youth Mini -Grant Funding Recommendations Approval Prepared by: Nicki Wanzenried, Recreation Coordinator EXECUTIVE SUMMARY: The City Council will consider approving the Youth Advisory Committee Mini -Grant Program recommended funding allocations. STAFF RECOMMENDATION: Adopt the Resolution Approving Funding Recommendations for the Fiscal Year 2023-24 Youth Advisory Committee Mini -Grant Program. FINANCIAL IMPACT: The City of Dublin Youth Mini -Grant Program is supported by the General Fund in the amount of $2,500 for Fiscal Year 2023-24. DESCRIPTION: Background The City established the Mini -Grant Program in Fiscal Year 2012-13 to support youth organizations that offer programs for middle and high school students other than those offered by the Parks and Community Services Department. Each year, Dublin -based youth organizations/clubs have an opportunity to apply for grant funding to assist them in offering activities to the community, including performing arts, sports, multicultural awareness, health awareness, or other activities that support projects or programs benefitting Dublin youth. Funding is recommended annually by the Youth Advisory Committee (YAC) and awarded by the City Council to organizations/clubs that best meet the needs of Dublin youth. In March 2020, the City Council opted to increase annual funding for the Youth Mini -Grant program from $1,600 to $2,500. Page 1 of 4 75 2023-24 Youth Mini -Grants The application period for the Fiscal Year 2023-24 program ran from September 1, 2023, to October 6, 2023. The program was advertised via social media and the City's website, at Dublin's high and middle schools, and was sent to Committee members to assist with publicity. Forty-eight applications were received by the deadline. Six of the 48 did not meet minimum qualifications or were duplicates, resulting in 42 eligible applications reviewed. Utilizing the Mini -Grant Application Rating Sheet (Attachment 2), Staff evaluated the 42 grant proposals. The top 10 were invited to present to the Committee at its Special Meeting on October 18, 2023, to be considered for funding. Those applicants/organizations are listed below and included as Attachment 3. 1. Books Like Me, Inc. 2. Dublin High School (DHS) Green Earth Club 3. DHS National Alliance on Mental Illness (NAMI) 4. Dublin Asian Student Association 5. DHS Speech and Debate 6. Dublin Health Occupations Students of America (HOSA) 7. Gardeners of the Galaxy 8. Girl Up Dublin 9. Poverty Patch -Up 10. The Student Climate Corps Following the presentations, the YAC deliberated utilizing the Mini -Grant Rating Sheet and further discussed the applicants. The YAC recommended funding amounts for six of the 10 organizations as follows: Table 1: FUNDING RECOMMENDATIONS Grant Organization Requested Grant Proposal Committee Recommendation Committee Points Average DHS Speech and Debate $500 Provide free introductory debate tournaments for students in Dublin. $500 14.1 Page 2 of 4 76 Dublin Health Occupations Students of America Gardeners of the Galaxy DHS National Alliance on Mental Illness The Student Climate Corps DHS Green Earth Club Dublin Asian Student Association Replenish emergency training kits and purchase six additional $700 kits for use in school $500 12.8 shooting emergency preparedness workshops. $1,000 $1,000 $300 $500 $500 Girl Up Dublin $400 Purchase supplies to continue growing and donating microgreens. Pay fora yoga instructor, mats, and marketing materials for a mental health event. Purchase composting systems to support student -led gardening and climate advocacy efforts. Purchase and install a drip irrigation system, soil, planters, plants, and fertilizer supplies to educate and provide workshops for Dublin youth. Create an Asian -owned small business catalog. Committee members felt the proposal did not serve Dublin youth as well as others. Cover workshop costs, including speaker, facility, and babysitter fees. Committee members felt that funding was only for organization members and not the community at large. $500 12.7 $450 11.3 $300 12.9 $250 11.6 $0 12.2 $0 10.5 Page 3 of 4 77 Poverty Patch - Up Create hygiene kits for the unhoused in Oakland, Berkeley, and other areas. $300 $0 10.1 Committee members chose not to fund this organization because it did not benefit Dublin youth. Books Like Me, Inc. $900 Supply students with culturally relevant children's books to promote diversity and inclusion. Committee members felt the idea was great, but the organization was based out of state and had not yet established itself in Dublin. $0 10.8 Totals $6,100 $2,500 Upon completion of projects, grant recipients will be required to submit a brief project report to describe how the funds were used and the number of youths impacted. Grantees are encouraged to provide photos, testimonials, and flyers used to promote their projects. Those who do not submit a report as requested may not be considered for future Youth Mini -Grants. Project reports will be delivered at the YAC's Regular Meeting on April 24, 2024. At its November 20, 2023, meeting, the Parks and Community Services Commission confirmed the selections made by the YAC and recommended the funding allocations to the City Council. STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted, and a copy of this Staff Report was sent to the applicants. ATTACHMENTS: 1) Resolution Approving Funding Recommendations for the Fiscal Year 2023-24 Youth Advisory Committee Mini -Grant Program 2) YAC Mini -Grant Rating Sheet 3) Fiscal Year 2023-24 Mini -Grant Applications and Proposals Page 4 of 4 78 Attachment I RESOLUTION NO. XX — 23 APPROVING FUNDING RECOMMENDATIONS FOR THE FISCAL YEAR 2023-24 YOUTH ADVISORY COMMITTEE MINI -GRANT PROGRAM WHEREAS, the City received 42 eigible applications for the Fiscal Year 2023-24 Youth Advisory Committee Mini -Grant Program; and WHEREAS, the total amount of funding requested exceeds funding availability; and WHEREAS, funding for the Mini -Grant Program is provided for in the adopted City of Dublin General Fund Budget; and WHEREAS, on October 18, 2023, the Youth Advisory Committee recommended six youth organizations/clubs to receive grant funding through the Mini -Grant Program; and WHEREAS, on November 20, 2023, the Parks and Community Services Commission reviewed the Youth Advisory Committee's funding allocations to six youth organizations/clubs; and WHEREAS, the Parks and Community Services Commission has provided the City Council with funding recommendations for the Fiscal Year 2023-24 Mini -Grant Program. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby approve the Youth Advisory Committee Mini -Grant Program funding allocation for Fiscal Year 2023-24 as follows: CITY COUNCIL APPROVE ORGANIZATION / CLUB NAME DUNDING DHS Green Earth Club $250 DHS National Alliance on Mental Illness (NAMI) $450 DHS Speech and Debate $500 Dublin Health Occupations Students of America $500 Gardeners of the Galaxy $500 The Student Climate Corps $300 Total Recommended Amount $2,500 Reso. No. XX-23, Item X.X, Adopted 12/19/23 Page 1 of 2 79 PASSED, APPROVED AND ADOPTED this 19th day of December 2023 by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Reso. No. XX-23, Item X.X, Adopted 12/19/23 Page 2 of 2 80 Attachment 2 DUBLIN CALIFORNIA City of Dublin Youth Advisory Committee Mini -Grant Rating Form Organization: Program: PROPOSAL SCORE Maximum of 15 points RECOMMEND FUNDING Total Requested Yes ❑ No ❑ Total Recommended RECOMMENDING FUNDING FOR THE FOLLOWING YOUTH ACTIVITIES: (CHECK ONE). ❑SCHOOL CLUB IMPORT ORGANIZATION PERFORMING ARTS ❑CULTURALAWARENESS ❑HEALTH AWARENESS ❑OTHER YOUTH ACTIVITY/ORGANIZATION THE WORD "PROGRAM" IS USED BELOW ON THIS FORM TO INCLUDE SERVICES, ACTIVITIES OR IMPROVEMENTS. 1. Organization/Management • The organization requesting funds must be a recognized group and made up of 75% Dublin residents who are of middle school or high school age. • The youth organization/group, as presented in the application, is able to achieve the stated goals and outcomes. • The youth organization/group has completed all requirements of the application process. • The youth organization/group has a qualified adult sponsor to assist in the management or oversight of the organization/group and approved project.. Location: (Maximum of 5) 2. Needs/Benefit • Youth benefitting from the service/project are the appropriate target group (75% Dublin youth). • The applicant provides an activity to Dublin residents that other organizations do not provide. • Applicant's proposed activity supports/enhances projects and programs benefitting Dublin youth. • The applicant collaborates with other youth -oriented organizations. (Maximum of 5) 3. Funding/ Budget • The youth organization/group described in detail how the funds will be used. • The youth organization/group described how they will provide verification to the YAC that the funds were used as proposed. The organization has a separate bank account specifically set up for the groups activities. (Maximum of 5) 81 Attachment 3 Print City of Dublin Youth Advisory Committee - 2023 Youth Mini Grant Application - Submission #6440 Date Submitted: 10/5/2023 Youth Advisory Committee - Youth Mini Grant Request for Proposals General Information: A. Qualifications: 1. Youth benefiting from or involved with the project must include at least 75% Dublin residents who are of middle or high school age. 2. Organization/Club must have an adult sponsor. 3. Organization/Club must be based within the City of Dublin. B. Proposal: The proposal must be no longer than two -and -a -half pages, double-spaced. The proposal should include the following: 1. A brief description of your organization. 2. Describe the project and how it will benefit Dublin youth. 3. Describe what and how the funds/grant will be used. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefitted the group needs to be highlighted in this year's presentation. C. Submission: The application and proposal will be accepted beginning Friday, September 1, 2023 at 8:00 AM., through Thursday, October 5, 2023 at 5:00 PM. *Please note: Early applications are encouraged. Applications will be disqualified if not received by the deadline and/or the qualifications/proposal do not meet the criteria. 82 Applications will be accepted online only For questions regarding the application or application process please contact Nicki Wanzenried at nicki.wanzenried car dublin.ca.2ov or by calling 925-556-4500. D. Presentation (limited to five minutes) Selected applicants will be notified on Wednesday, October 11, 2023 to present their proposal at the Youth Advisory Committee Special Meeting on Wednesday, October 18, 2023, at 7:00 p.m. at The Dublin Senior Center. A youth member or members, along with the adult sponsor of the organization or club, must conduct the presentation. Name of Organization/Club:* Books Like Me, Inc. Addressl* City* Dublin Phone:* Primary Contact Person (Name & Title):* Haili Smith, Co -Founder State* ICA Phone: Email:* Adult Sponsor (Name & Title):* Bobbie Barnes, President 94568 Phone: * Email:* 83 Amount Requesting:* 1$900 Proposal must include the 5 points listed in the description. It must not be more than two -and -a - half pages and double spaced. Books Like Me - Youth Mini Grant Request.docx Number of People in Percent of Dublin Youth Participants:* Organization: * 12 100 84 Youth Mini Grant Request: Books Like Me Diverse Book Donations My brother and I founded a nonprofit charity three years ago named Books Like Me, Inc. Our mission is to purposefully supply students, classrooms, and libraries with culturally relevant children's books to progress diversity and inclusion through literature. We've always loved reading, but we noticed that there were little to no minority characters in our books. IF there were characters like us, they were never main characters, but only side or background characters. We realized that other kids may feel like us, always searching for more relatable books and stories. We immediately started collecting and reading new books by diverse authors, and then donating our favorite books to local libraries and classrooms. I'm now a student at Dublin High School, and my brother's in 8th grade at Cottonwood Creek K-8. We're thrilled to say that Books Like Me, Inc has donated over 14,000 books to hundreds of schools in ten states across the country. Our curated book list contains 946 titles. We've received lots of great feedback from kids who no longer feel left out when reading. Students tell us they can relate to characters who have similarities to them, such as facial features, disabilities, skin color, cultural clothing and food, and even hair. We hope to be chosen by the Youth Advisory Committee for a Youth Mini Grant so we can share the books we love with Dublin youth and promote multicultural awareness. We've always focused our donation efforts on Title 1 schools with high percentages of under -served children, so this a perfect opportunity to share our important mission with students in our community. Our books expose young readers to a diverse array of cultures and life stories. We believe that it's equally vital for all children, regardless of their backgrounds, to normalize diversity. Our book donations will benefit Dublin youth by helping to break down stereotypes from all sides, while promoting empathy, understanding and respect of other cultures. While some 85 organizations only donate to elementary schools and ignore older students, we've always donated books to both middle and high schools from day one. My brother and I will use the grant to purchase copies of our favorite books to share with Dublin middle schools and high schools. We've always been a completely volunteer charity, and our 501c3 nonprofit status gets us extra discounts, so all of the grant money will be used for the purchase of books. Our average cost per book is $7, so the more money we receive, the more books we can donate. We'll donate the books directly to the Dublin Public Library and each Middle School and High School in Dublin. We'll contact the media specialists and librarians to see if they have any special upcoming events. Some librarians have asked us to participate in the following book -related events: Literacy Day, Great American Teach -In, Hispanic/ Latinx Heritage month, Black History Month, Voting Rights, Pride Celebration, and Disability Awareness. Other librarians request that we donate books to them for special displays highlighting Cultural Awareness. We also hope to donate books directly to some Dublin middle and high school teachers for classroom reading time. We love to find multiple ways to get our culturally diverse books into the hands of local youth, and my mom drives us around for the drop-offs! (LOL.) We'll provide proof to the Youth Advisory Committee that the funds were used as proposed, and we have experience doing this for other grants we've received. We will take pictures of the purchased books to post on our social media pages and share with you. We will also provide our bank statement to show you the monetary grant deposit as well as the purchase of books for Dublin schools and libraries. Thank you for your consideration, Haili Smith #GiveKidsBooksLikeMe 86 Print City of Dublin Youth Advisory Committee - 2023 Youth Mini Grant Application - Submission #6418 Date Submitted: 10/4/2023 Youth Advisory Committee - Youth Mini Grant Request for Proposals General Information: A. Qualifications: 1. Youth benefiting from or involved with the project must include at least 75% Dublin residents who are of middle or high school age. 2. Organization/Club must have an adult sponsor. 3. Organization/Club must be based within the City of Dublin. B. Proposal: The proposal must be no longer than two -and -a -half pages, double-spaced. The proposal should include the following: 1. A brief description of your organization. 2. Describe the project and how it will benefit Dublin youth. 3. Describe what and how the funds/grant will be used. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefitted the group needs to be highlighted in this year's presentation. C. Submission: The application and proposal will be accepted beginning Friday, September 1, 2023 at 8:00 AM., through Thursday, October 5, 2023 at 5:00 PM. *Please note: Early applications are encouraged. Applications will be disqualified if not received by the deadline and/or the qualifications/proposal do not meet the criteria. 87 Applications will be accepted online only For questions regarding the application or application process please contact Nicki Wanzenried at nicki.wanzenried car dublin.ca.2ov or by calling 925-556-4500. D. Presentation (limited to five minutes) Selected applicants will be notified on Wednesday, October 11, 2023 to present their proposal at the Youth Advisory Committee Special Meeting on Wednesday, October 18, 2023, at 7:00 p.m. at The Dublin Senior Center. A youth member or members, along with the adult sponsor of the organization or club, must conduct the presentation. Name of Organization/Club:* DHS Green Earth Club Addressl* City* Dublin Phone:* Primary Contact Person (Name & Title):* Beckett Kutz State* ICA Phone:* Email:* Adult Sponsor (Name & Title):* Shannon Smoot Phone: * Email:* 94568 88 Amount Requesting:* 1 500 Proposal must include the 5 points listed in the description. It must not be more than two -and -a - half pages and double spaced. 2023 Youth Advisory Committee Mini- Grant.pdf Number of People in Percent of Dublin Youth Participants:* Organization: * 137 100% 89 DHS Green Earth Club October 4, 2023 Dear Youth Advisory Committee, I am writing to request funding for DHS Green Earth Club, which is dedicated to fostering environmental awareness and sustainability among Dublin youth. Our club has a rich history of community engagement and hands-on learning experiences, and we are excited to share our proposal. The DHS Green Earth Club comprises enthusiastic Dublin youth who are passionate about the environment. We actively engage in various activities such as maintaining a school garden, educating our members in gardening techniques, raising awareness about climate change, and collaborating with special education students to create an inclusive garden space. In addition, we are currently working on the establishment of a greenhouse at our school, further expanding our impact. Our proposed project centers around the installation of a drip irrigation system, procurement of essential soil, planters, plants, and fertilizer. This initiative directly benefits Dublin youth in several ways: o Education: It allows us to teach our members about sustainable gardening practices, fostering a deeper understanding of environmental stewardship. 90 o Inclusivity: By working with special education students in our garden, we promote inclusivity and provide an opportunity for all Dublin youth to connect with nature and each other. o Hands -On Learning: Our garden offers a unique educational environment where students can learn about plant growth, climate mitigation, and the importance of green spaces. We are committed to maintaining transparency in fund usage. We will provide proof of expenditure by emailing receipts for all purchases made with the granted funds. This will ensure that the money is being used as proposed, and we are more than willing to furnish any additional documentation or information as required. Our organization has not received a grant from the Youth Advisory Committee in the past. However, should we be fortunate enough to receive this grant, we will diligently provide updates on the progress of our project, its impact on Dublin youth, and how the funds were utilized to benefit our organization and the community. We are excited about the potential of our project to make a lasting impact on the Dublin youth community. We believe that this initiative aligns perfectly with the goals and values of the Youth Advisory Committee. We look forward to the opportunity to bring our project to life with your support and contribute positively to our environment and the education of Dublin youth. Sincerely, Beckett Kutz President of the DHS Green Earth Club 91 Print City of Dublin Youth Advisory Committee - 2023 Youth Mini Grant Application - Submission #6417 Date Submitted: 10/3/2023 Youth Advisory Committee - Youth Mini Grant Request for Proposals General Information: A. Qualifications: 1. Youth benefiting from or involved with the project must include at least 75% Dublin residents who are of middle or high school age. 2. Organization/Club must have an adult sponsor. 3. Organization/Club must be based within the City of Dublin. B. Proposal: The proposal must be no longer than two -and -a -half pages, double-spaced. The proposal should include the following: 1. A brief description of your organization. 2. Describe the project and how it will benefit Dublin youth. 3. Describe what and how the funds/grant will be used. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefitted the group needs to be highlighted in this year's presentation. C. Submission: The application and proposal will be accepted beginning Friday, September 1, 2023 at 8:00 AM., through Thursday, October 5, 2023 at 5:00 PM. *Please note: Early applications are encouraged. Applications will be disqualified if not received by the deadline and/or the qualifications/proposal do not meet the criteria. 92 Applications will be accepted online only For questions regarding the application or application process please contact Nicki Wanzenried at nicki.wanzenried car dublin.ca.2ov or by calling 925-556-4500. D. Presentation (limited to five minutes) Selected applicants will be notified on Wednesday, October 11, 2023 to present their proposal at the Youth Advisory Committee Special Meeting on Wednesday, October 18, 2023, at 7:00 p.m. at The Dublin Senior Center. A youth member or members, along with the adult sponsor of the organization or club, must conduct the presentation. Name of Organization/Club:* DHS NAMI Addressl* City* Dublin Phone:* Primary Contact Person (Name & Title):* Gazanfurali Mohammed, Father State* ICA Phone:* Email:* Adult Sponsor (Name & Title):* Jennifer Heath, Health Teacher Phone: * Email:* 94568 93 Amount Requesting:* 1 5000 Proposal must include the 5 points listed in the description. It must not be more than two -and -a - half pages and double spaced. DHS NAMI Youth Grant Proposal- Amaan Mohammed (1).pdf Number of People in Percent of Dublin Youth Participants:* Organization: * 120 95% 94 DHS NAMI Youth Grant Proposal 1. DHS NAMI is a chapter of NAMI (National Alliance on Mental Illness), a National Non-profit organization dedicated to supporting education and advocacy towards mental health. Our high school chapter allows students to talk openly about mental health and wellness, learn ways to support friends or family members who have a mental illness, and educate others on campus about mental health and wellness. DHS NAMI aims to reduce stigma by raising awareness that mental illness is not rare and should be treated like any other medical condition. DHS NAMI will also hold events where club members and volunteers can connect with the local community to raise mental health awareness. 2. We will have various events to raise mental health awareness through community events. First, our organization plans on holding Yoga and Meditation Sessions that will include a yoga instructor and be available to students and staff on the Dublin High School campus. The events can be held once a month to promote physical and mental well-being. Students can feel relaxed from the event, especially after acquiring stress from school assignments and assessments. Staff can also feel overwhelmed with their responsibilities, so the yoga sessions have designated a space for all of Dublin High to relax and take a break. We can have the yoga/meditation events more frequently based on participation and the yoga instructor's availability. The yoga/meditation events will include both a yoga session and a meditation session during lunchtime, and we will have a feedback form at the end of every session to allow DHS NAMI to include or change anything from the event. We can also broaden the audience to all of the Dublin Community by hosting sessions after school or on the weekends in the Dublin High School's Gymnasium or outdoor space. 95 DHS NAMI Youth Grant Proposal Additionally, we will be holding Mental Health Workshops and Seminars led by mental health professionals to teach the Dublin community about various mental health disorders, their symptoms, and possible treatments. The mental health professionals will be from multiple backgrounds. For example, we can include school counselors, psychologists, psychiatrists, primary care physicians, clinical social workers, and those working for the national NAMI CA organization. The speakers will be able to provide guidance, feedback, and advice to support those who may face mental health conditions or how to address changes in an individual's mental health. The workshops will educate the youth and parents of Dublin to be better prepared to help individuals with mental health issues and can inspire students to pursue professions in the Mental Health field. The workshops will be held at Dublin High School for students and parents and will later be expanded to public venues for all of Dublin to attend. 3. The funds and grants will be used to pay for the yoga instructor hired for the Yoga/Meditation Events, yoga mats for each participant, marketing/promotion of the yoga event, including posters, flyers, decoration material, and refreshments which will include plant -based and healthy snacks and drinks. We will also use the funding to create brochures for students and staff to recommend the yoga/meditation sessions to others and expand our attendance for the event. For our Mental Health Workshops and Seminar Event, we will use the funds/grants towards securing venues, paying for guest speakers, and providing resources to participants, including brochures, flyers, stress balls, t-shirts, and mental health first aid kits. 4. Proof of the events will be documented through event flyers and posters posted on our Instagram account, dhs_nami. Also, we will include photographs of the events on social media platforms with the 96 DHS NAMI Youth Grant Proposal consent of the participants. We will also have a spreadsheet of the costs of all items and speakers/instructors for an accurate amount spent. 5. Our club has previously not been part of the grant program. 97 Print City of Dublin Youth Advisory Committee - 2023 Youth Mini Grant Application - Submission #6426 Date Submitted: 10/4/2023 Youth Advisory Committee - Youth Mini Grant Request for Proposals General Information: A. Qualifications: 1. Youth benefiting from or involved with the project must include at least 75% Dublin residents who are of middle or high school age. 2. Organization/Club must have an adult sponsor. 3. Organization/Club must be based within the City of Dublin. B. Proposal: The proposal must be no longer than two -and -a -half pages, double-spaced. The proposal should include the following: 1. A brief description of your organization. 2. Describe the project and how it will benefit Dublin youth. 3. Describe what and how the funds/grant will be used. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefitted the group needs to be highlighted in this year's presentation. C. Submission: The application and proposal will be accepted beginning Friday, September 1, 2023 at 8:00 AM., through Thursday, October 5, 2023 at 5:00 PM. *Please note: Early applications are encouraged. Applications will be disqualified if not received by the deadline and/or the qualifications/proposal do not meet the criteria. 98 Applications will be accepted online only For questions regarding the application or application process please contact Nicki Wanzenried at nicki.wanzenried car dublin.ca.2ov or by calling 925-556-4500. D. Presentation (limited to five minutes) Selected applicants will be notified on Wednesday, October 11, 2023 to present their proposal at the Youth Advisory Committee Special Meeting on Wednesday, October 18, 2023, at 7:00 p.m. at The Dublin Senior Center. A youth member or members, along with the adult sponsor of the organization or club, must conduct the presentation. Name of Organization/Club:* Dublin Asian Student Association Addressl* City* Dublin Phone:* I- I Primary Contact Person (Name & Title):* Anika Yu State* ICA Phone:* Email:* I- I Adult Sponsor (Name & Title):* Celine Shi Phone: * Email:* I- I 94568 99 Amount Requesting:* 200 dollars Proposal must include the 5 points listed in the description. It must not be more than two -and -a - half pages and double spaced. Dublin ASA Grant Proposal.pdf Number of People in Organization: * I190 Percent of Dublin Youth Participants:* 100% 100 2023 Youth Mini Grant Application Organization: Dublin Asian Student Association Primary Contact: Anika Yu, Adult Sponsor: Celine Shi, I. Description The mission of the Dublin Asian Student Association is to unite Asian students in Dublin as a community, embracing our diverse identities and enacting local change. The club registered more than 130 members in its first year, the 2022-2023 school year. Throughout the year, ASA held a total of 14 meetings, focusing each meeting on a different Asian country, highlighting traditions like rangolis and Holi from India, origami from Japan, and Lunar New Year from Vietnam and China. ASA also expanded its involvement beyond lunchtime meetings, selling Asian delicacies at the Winter Boutique and Our Dublin Day. ASA was the top food seller during the Winter Boutique, raising over $400 by selling candied yams, mini ube and pandan cakes, and hot cup noodles. Then, on Our Dublin Day, ASA raised nearly $600 in a single lunch period by selling kimbap—Korean rice rolls —and strawberry sandos, which are Japanese whipped cream and fruit sandwiches. All of the proceeds from the sale were donated to the mutual aid fund for victims and farmworkers displaced by the 2023 Half Moon Bay shooting. Lastly, ASA ended its first year by organizing the first -ever Asian American & Pacific Islander Heritage Month assembly at DHS. The assembly showcased over 50 nerformers, with acts ranging from traditional Chinese music, to spoken word, to a snack -tasting video, and even a funky K-pop dance performance. From selling out of our homemade food at every event, to putting on an hour-long show for the very last assembly of the school year, ASA accomplished much in its first year and would like to continue doing so with a grant. 101 II. Project proposal This year, ASA is compiling recommendations and reviews from our community to create a catalog of Asian -owned small businesses in the Tri-Valley area for print. The idea arose last year, when ASA organized club meals at local businesses such as Pho Saigon Noodle House and Young Dong Tofu House. We quickly realized that having a single meal at a small business was not effective enough to build a sustainable, loyal customer base. Therefore, keeping in line with our mission of enacting local change, we want to produce and print at least 500 copies of a catalog mini -pamphlet, better known as a "zine," and provide it free -of -cost to Dublin students and entities like Dublin City Hall and Dublin Library. The project will allow Dublin youth to promote their favorite Asian -owned businesses and feel a connection between their culture and physical community. We have already gathered more than 20 entries for the zine. Also, those who receive the pamphlet will be able to easily identify businesses they'd like to visit and support, ultimately benefiting both youth and small-business owners. III. Fund use ASA would like to request $200 from the YAC Mini -Grant Program to produce and print no less than 500 full -colored copies of the Asian -owned small business catalog zine during the 2023-2024 school year. 500 copies is an ideal number of copies, considering that the club has 190 members this year and is also hoping to distribute the zine to City Hall and the Library. Having the zine on display at the City Hall and Library will be proof that we used the funds towards their original intended purpose. In addition, the officers will deliver copies for every single YAC member, as well as the mayor, when the zine is printed! ASA has never received a grant from the YAC, and would like to reassure the committee that funds which are appropriated to our club will be responsibly and impactfully spent. 102 Print City of Dublin Youth Advisory Committee - 2023 Youth Mini Grant Application - Submission #6455 Date Submitted: 10/5/2023 Youth Advisory Committee - Youth Mini Grant Request for Proposals General Information: Update: 10/5/23 Due to miscommunication on the submission deadline, the application will remain open through 10/6 at 5pm. The submission date was originally scheduled to close 10/5 at 5pm. Applicant are encouraged to apply by the original deadline. Applications received after 5pm on 10/5, but before 5pm on 10/6, will be documented as late submissions and may not be considered. Each application submitted late will be handled on a case by case basis and applicants will be contacted by City Staff. Submissions will not be accepted after 5pm on 10/6. Regards, City Staff A. Qualifications: 1. Youth benefiting from or involved with the project must include at least 75% Dublin residents who are of middle or high school age. 2. Organization/Club must have an adult sponsor. 3. Organization/Club must be based within the City of Dublin. B. Proposal: The proposal must be no longer than two -and -a -half pages, double-spaced. The proposal should include the following: 1. A brief description of your organization. 2. Describe the project and how it will benefit Dublin youth. 103 3. Describe what and how the funds/grant will be used. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefitted the group needs to be highlighted in this year's presentation. C. Submission: The application and proposal will be accepted beginning Friday, September 1, 2023 at 8:00 AM., through Thursday, October 5, 2023 at 5:00 PM. *Please note: Early applications are encouraged. Applications will be disqualified if not received by the deadline and/or the qualifications/proposal do not meet the criteria. Applications will be accepted online only For questions regarding the application or application process please contact Nicki Wanzenried at ncki.wanzenriedadublin.ca,gov or by calling 925-556-4500. D. Presentation (limited to five minutes) Selected applicants will be notified on Wednesday, October 11, 2023 to present their proposal at the Youth Advisory Committee Special Meeting on Wednesday, October 18, 2023, at 7:00 p.m. at The Dublin Senior Center. A youth member or members, along with the adult sponsor of the organization or club, must conduct the presentation. Name of Organization/Club:* Dublin High Speech and Debate Addressl* City* Dublin Phone: * State* Zip* ICalifornia 94568 104 Primary Contact Person (Name & Title):* Ishaan Gupta - President Phone:* Email:* Adult Sponsor (Name & Title):* Lindsay Pappalardo - Club Adviser & Team Coach Phone: * Email:* Amount Requesting:* $500.00 Proposal must include the 5 points listed in the description. It must not be more than two -and -a - half pages and double spaced. DHSYACREQ.pdf Number of People in Organization: * 1200 Percent of Dublin Youth Participants:* 14.167% of DHS 105 DHSS&D YAC GRANT REQUEST 1. A brief description of your organization. At Dublin High Speech and Debate, we develop our public speaking, teamwork, research, and critical thinking skills with the opportunity to represent Dublin High at competitive national tournaments every 2-6 weeks. Speech and Debate not only foster skills that are applicable to every career path, but also open up avenues for growth and achievement for anyone up to the challenge. Our community of 100+ members includes a wide range of skill levels - from new novices to nationally -ranked veterans. Dublin High Speech and Debate is one of the largest student organizations at Dublin High School. From experienced debaters with 5+ years of debating experience to students learning speech and debate for the first time, we provide opportunities for all students to improve their public speaking ability, critical analysis skills, and confidence. Dublin High School Speech and Debate competes at all levels, from local Bay Area tournaments to the national circuit. Our competitors have been nationally ranked, consistently placing at tournaments of every level. 2. Describe the project and how it will benefit Dublin youth. A primary goal of our club is to hold a free, introductory tournament for students of all ages to introduce them to speech and debate. In the past, this tournament has given dozens of students a first look at the world of debate. To host this tournament, the club would need to pay for expenses like judges, space to hold the tournament, and janitors. Without financial assistance, it is difficult to gather enough funds to hold this event. This event is known as the Dublin Debate Showdown, and we've consistently been hosting this event for 2+ years. To provide some perspective on our impacts, Dublin High S&D has reached -200 students in both Middle and High School, introducing Speech & Debate at a more elementary level. We worked to make the entire tournament 100% free for all debaters, allowing more accessibility and more opportunities to garner student interest and participation in public speaking. By receiving this funding, we intend to continue hosting Dublin Debate Showdown and introduce more students on the West side of Dublin (currently underrepresented in debate). 106 DHSS&D YAC GRANT REQUEST We are also seeking funds to increase accessibility and diversity within our club and to alleviate past debts. Our primary goal is to enhance accessibility. We aim to provide tournament fee waivers to financially disadvantaged members, ensuring that all students can participate fully in our club's activities. This will enrich the diversity of perspectives within our club and let us encourage more students to participate and develop valuable skills, as described above. Without these proposed fee waivers, it is difficult to encourage newcomers to try out speech and debate. 3. Describe what and how the funds/grant will be used. Introductory Debate Tournament: Funds will be used to finance necessary supplies and utilities for the event, such as judges, janitors, food, and to rent a space to hold the tournament. Dublin Tournament Fee Waivers: A significant portion of the grant will be allocated to providing tournament fee waivers for our members. This will ensure that students facing financial barriers can fully participate in competitive debates without the burden of costly tournament fees. We will establish a transparent and needs -based application process to identify eligible members. By doing so, we aim to promote inclusivity and diversity within our club, as well as provide valuable educational opportunities to those who might not otherwise have access. We intend for all of our funding ($500.00) to go towards funding our event. This includes, foods, sign up waivers, janitor fees, and trophies. An account of our previous event can be found at httos://docs.aooale.com/document/d/1 Pumf3CBmKiYbi-sabtMirM6RRBULIaNXV-DXkQfDn7U/e dit#heading=h.809ihp6164h . Generally, we received a similar grant of the same price ($500.00) in previous years from the Dublin Rotary. With that exact amount, we've been able to accomplish 2 successful tournaments reaching hundreds of students. By receiving further funding for Dublin Debate Showdown, we intend to reach more students in all areas of Dublin. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. We will provide detailed notes and receipts that show how the funds were used. Through the 107 DHSS&D YAC GRANT REQUEST implementation of our main event, Dublin Debate Showdown, we intend to further publicize the free opportunity and show proof via social media platforms. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefitted the group needs to be highlighted in this year's presentation. The Dublin High Speech and Debate Club has been awarded 2 grants in the past. Both were $500.00 each from the Dublin Rotary. Both these grants went towards funding Dublin Debate Showdown in entirety, and introduced debate to hundreds of students. We hope to effectively utilize any funds provided this year and report on our progress to the YAC through receiving a similar grant. 108 Print City of Dublin Youth Advisory Committee - 2023 Youth Mini Grant Application - Submission #6445 Date Submitted: 10/5/2023 Youth Advisory Committee - Youth Mini Grant Request for Proposals General Information: Update: 10/5/23 Due to miscommunication on the submission deadline, the application will remain open through 10/6 at 5pm. The submission date was originally scheduled to close 10/5 at 5pm. Applicant are encouraged to apply by the original deadline. Applications received after 5pm on 10/5, but before 5pm on 10/6, will be documented as late submissions and may not be considered. Each application submitted late will be handled on a case by case basis and applicants will be contacted by City Staff. Submissions will not be accepted after 5pm on 10/6. Regards, City Staff A. Qualifications: 1. Youth benefiting from or involved with the project must include at least 75% Dublin residents who are of middle or high school age. 2. Organization/Club must have an adult sponsor. 3. Organization/Club must be based within the City of Dublin. B. Proposal: The proposal must be no longer than two -and -a -half pages, double-spaced. The proposal should include the following: 1. A brief description of your organization. 2. Describe the project and how it will benefit Dublin youth. 109 3. Describe what and how the funds/grant will be used. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefitted the group needs to be highlighted in this year's presentation. C. Submission: The application and proposal will be accepted beginning Friday, September 1, 2023 at 8:00 AM., through Thursday, October 5, 2023 at 5:00 PM. *Please note: Early applications are encouraged. Applications will be disqualified if not received by the deadline and/or the qualifications/proposal do not meet the criteria. Applications will be accepted online only For questions regarding the application or application process please contact Nicki Wanzenried at ncki.wanzenriedadublin.ca,gov or by calling 925-556-4500. D. Presentation (limited to five minutes) Selected applicants will be notified on Wednesday, October 11, 2023 to present their proposal at the Youth Advisory Committee Special Meeting on Wednesday, October 18, 2023, at 7:00 p.m. at The Dublin Senior Center. A youth member or members, along with the adult sponsor of the organization or club, must conduct the presentation. Name of Organization/Club:* Dublin HOSA Addressl* City* State* Zip* 1 Dublin I CA 194568 Phone: * 110 Primary Contact Person (Name & Title):* Natalie Budiman (President) Phone:* Email:* Adult Sponsor (Name & Title):* Anne Ha (Chapter Advisor) Phone: * Email:* Amount Requesting:* 1$700.00 Proposal must include the 5 points listed in the description. It must not be more than two -and -a - half pages and double spaced. Dublin HOSA 2023 YAC Mini -Grant Application.pdf Number of People in Organization: * 1394 1 Percent of Dublin Youth Participants:* I100% 111 Dublin HOSA YAC Mini -Grant Proposal 2023 I. Organization Description Dublin HOSA is a branch of an international organization called HOSA-FHP (Health Occupations Students of America - Future Health Professionals). HOSA is a medical technology and healthcare focused club with the mission to empower young individuals to become leaders in the global health community. At Dublin, we aim to promote career opportunities in healthcare, raise awareness through workshops, student conferences, volunteering, and competitions. Furthermore, our branch is involved with multiple school campuses in the Dublin community, such as Fallon Middle School, Dublin High, and Emerald High. II. Project Description & Benefits of Implementation The proposed project, "Stop the Bleed; School Shooting Emergency Preparedness", is a series of workshops with the goal to educate students in grades 6-12 on first -aid knowledge and preparedness in the event of a school shooting. With California recording the highest number of school shootings throughout the United States, it is imperative that students are aware of the proper procedures on how to treat life -threatening bleeding if they or someone else were to be severely wounded. During each workshop, students will be provided with hands-on instruction using TheAuurenticeDoctor training kits, which feature model arms with both deep and shallow wound cavities. As fake blood secretes from the cavities, they will practice applying pressure and packing techniques to stop the bleeding. By the end of the workshop, students will understand the importance of acting as an immediate medical responder, the degree of danger that school shootings pose to American education for countless students, and possess first -aid knowledge that will keep the Dublin community safe. III. Uses of Requested Grant 112 The requested grant of 700 dollars will be used to replenish the current training kits that Dublin HOSA has; this includes materials such as gauze, tourniquets, and replacement model arms. Currently, Dublin HOSA has 12 training kits available for use. Last year, Dublin HOSA was only able to host 72 participants due to this limited number. To increase the level of participation that each workshop can have, the grant will be used to purchase up to 6 additional kits (each item costing $119.00), allowing 60 students to be instructed per workshop session. IV. Proof of Grant Expenditures The Youth Advisory Committee will be provided with itemized receipts of expenditures as well as documentation (i.e. photographs of kits in use) while the workshops go into session for the 2023-2024 school year. Dublin HOSA will survey participants to evaluate the efficacy of the workshop and submit a summary reporting the feedback received. V. Past Grant History Fortunately, Dublin HOSA had received a 250 dollar grant from the Youth Advisory Committee during the 2020-2021 school year, which was used to purchase student suture kits. Each item cost $18.96, and 25 items were purchased. These suture kits were distributed to 56 Dublin High School students, who used the kits during an online instructional workshop led by Dr. Julianne Sundstrom on suturing and surgical technique skills. Feedback surveys reported that students greatly enjoyed the hands-on experience and the opportunity to learn a new, potentially life-saving skill. In face of the COVID-19 pandemic, HOSA sought to receive funding for this activity, which Dublin students could engage in from a distance -learning situation. 113 Print City of Dublin Youth Advisory Committee - 2023 Youth Mini Grant Application - Submission #6454 Date Submitted: 10/5/2023 Youth Advisory Committee - Youth Mini Grant Request for Proposals General Information: Update: 10/5/23 Due to miscommunication on the submission deadline, the application will remain open through 10/6 at 5pm. The submission date was originally scheduled to close 10/5 at 5pm. Applicant are encouraged to apply by the original deadline. Applications received after 5pm on 10/5, but before 5pm on 10/6, will be documented as late submissions and may not be considered. Each application submitted late will be handled on a case by case basis and applicants will be contacted by City Staff. Submissions will not be accepted after 5pm on 10/6. Regards, City Staff A. Qualifications: 1. Youth benefiting from or involved with the project must include at least 75% Dublin residents who are of middle or high school age. 2. Organization/Club must have an adult sponsor. 3. Organization/Club must be based within the City of Dublin. B. Proposal: The proposal must be no longer than two -and -a -half pages, double-spaced. The proposal should include the following: 1. A brief description of your organization. 2. Describe the project and how it will benefit Dublin youth. 114 3. Describe what and how the funds/grant will be used. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefitted the group needs to be highlighted in this year's presentation. C. Submission: The application and proposal will be accepted beginning Friday, September 1, 2023 at 8:00 AM., through Thursday, October 5, 2023 at 5:00 PM. *Please note: Early applications are encouraged. Applications will be disqualified if not received by the deadline and/or the qualifications/proposal do not meet the criteria. Applications will be accepted online only For questions regarding the application or application process please contact Nicki Wanzenried at ncki.wanzenriedadublin.ca,gov or by calling 925-556-4500. D. Presentation (limited to five minutes) Selected applicants will be notified on Wednesday, October 11, 2023 to present their proposal at the Youth Advisory Committee Special Meeting on Wednesday, October 18, 2023, at 7:00 p.m. at The Dublin Senior Center. A youth member or members, along with the adult sponsor of the organization or club, must conduct the presentation. Name of Organization/Club:* Gardeners of the Galaxy (GOTG) Addressl* City* Dublin Phone: * State* Zip* ICalifornia 94568 115 Primary Contact Person (Name & Title):* Neel Karur-Parekh, President Phone:* Email:* Adult Sponsor (Name & Title):* Frank Castro, DUSD Director of Child Nutrition Phone: Email:* Amount Requesting:* 1$1000 Proposal must include the 5 points listed in the description. It must not be more than two -and -a - half pages and double spaced. Dublin Youth Mini Grant Application 23- 24 - GOTG.pdf Number of People in Percent of Dublin Youth Participants:* Organization: * 18 1 I100% 116 Executive Summary Gardeners of the Galaxy, GOTG, is an organization that grows and donates microgreens in the Tri-Valley Area. Since its establishment in 2020, GOTG has been able to address hunger locally through donating at multiple locations in Dublin, Livermore, and Pleasanton, California. The growing team from GOTG hope to continue the project the coming year, as well as expanding its reach further through the renewal of the Youth Mini Grant. The project would include the continuation of growing microgreens at our facility with an already approved health inspector and planned delivery schedule to our partners at Dublin High School and Fertile Groundworks. We anticipate the project to reach non-profit organization status and benefit 8,500+ people this year. Project Background The assumption that poverty and hunger are absent in the Tri-Valley has caused a lack of attention that GOTG recognizes. Many of our Tri-Valley neighbors are currently experiencing hunger, uncertain about where their next meal will come from. They face difficult choices, often having to allocate their limited resources between food and essential needs like housing, healthcare, and utilities. This predicament affects various vulnerable groups, including the underemployed, low-income seniors, and families struggling to make ends meet. GOTG will provide healthy and affordable microgreens, which have six times the nutrient density compared to mature leafy greens, to our community. Solutions and Approach The central focus of the organization will be growing microgreens, followed by their distribution to district kitchens and other non-profit organizations. An additional component will be raising public awareness about hunger through the media and events. Most have already been implemented. The microgreen aspect of the project will have the following components: • Growth and harvest of microgreens in previous facility o Health standards certified by Alameda County of Environmental Services • Weekly donations to our partners: 117 o Continued donations to non-profit organizations at Fertile Groundworks, Tri-Valley Haven Food Pantry, and Culinary Angels which are further distributed (90% of total impact is Dublin) o Continued donations to DUSD school kitchens at Dublin High School and Fallon Middle School • Organize community growing sessions in which neighbors can participate in planting microgreens and learning about their uses The public awareness aspect of the project will have the following components: • Interviewing with newspapers about the organization and spreading awareness about hunger. Previous publications include: o Livermore Vine - Triumph: Tri-Valley Teens Grow and Donate Microgreens for Schools' Charity o Patch - Dublin Students Donate Food They Grew Themselves to Charity o Independent News - Dublin Teens' Tiny Plants Create a Big Impact • Partnership with Eden Housing for distributing publicity fliers and section in their newsletter • Hosting local seminars in DUSD at Dublin High School and Fallon Middle School Financial Information Both components of growing microgreens and spreading public awareness will incur costs. With the previous grants received, operational costs have included purchasing growing materials such as coconut fiber, pea microgreen seeds, grow lights, greenhouse covers, trays and shelves, tarps, and health verification charges. There is also likely to be fees in publicity efforts. We estimate the total costs to be around $1000, thus we are asking for that amount. Our treasury management system includes a purchase log and documentation of receipts to verify the grant's usage. Meeting minutes can also be provided, and each harvest is tracked, weighed, and documented. Conclusion GOTG hopes to continue this project of growing microgreens and spreading awareness. Our goal is to provide nutritional, affordable aid to residents in need. We plan to expand into a non-profit organization which is only possible with the aid of the YAC. Thank you. 118 Print City of Dublin Youth Advisory Committee - 2023 Youth Mini Grant Application - Submission #6451 Date Submitted: 10/5/2023 Youth Advisory Committee - Youth Mini Grant Request for Proposals General Information: Update: 10/5/23 Due to miscommunication on the submission deadline, the application will remain open through 10/6 at 5pm. The submission date was originally scheduled to close 10/5 at 5pm. Applicant are encouraged to apply by the original deadline. Applications received after 5pm on 10/5, but before 5pm on 10/6, will be documented as late submissions and may not be considered. Each application submitted late will be handled on a case by case basis and applicants will be contacted by City Staff. Submissions will not be accepted after 5pm on 10/6. Regards, City Staff A. Qualifications: 1. Youth benefiting from or involved with the project must include at least 75% Dublin residents who are of middle or high school age. 2. Organization/Club must have an adult sponsor. 3. Organization/Club must be based within the City of Dublin. B. Proposal: The proposal must be no longer than two -and -a -half pages, double-spaced. The proposal should include the following: 1. A brief description of your organization. 2. Describe the project and how it will benefit Dublin youth. 119 3. Describe what and how the funds/grant will be used. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefitted the group needs to be highlighted in this year's presentation. C. Submission: The application and proposal will be accepted beginning Friday, September 1, 2023 at 8:00 AM., through Thursday, October 5, 2023 at 5:00 PM. *Please note: Early applications are encouraged. Applications will be disqualified if not received by the deadline and/or the qualifications/proposal do not meet the criteria. Applications will be accepted online only For questions regarding the application or application process please contact Nicki Wanzenried at ncki.wanzenriedadublin.ca,gov or by calling 925-556-4500. D. Presentation (limited to five minutes) Selected applicants will be notified on Wednesday, October 11, 2023 to present their proposal at the Youth Advisory Committee Special Meeting on Wednesday, October 18, 2023, at 7:00 p.m. at The Dublin Senior Center. A youth member or members, along with the adult sponsor of the organization or club, must conduct the presentation. Name of Organization/Club:* Girl Up Dublin Addressl* City* State* Zip* 1 Dublin I CA 194568 Phone: * 120 Primary Contact Person (Name & Title):* Mihika Wagle Phone: * Adult Sponsor (Name & Title):* Rajesh Wagle Email:* Phone: Email:* I- I Amount Requesting:* Number of People in Percent of Dublin Youth Participants:* $400 Organization:* 1100 117 Proposal must include the 5 points listed in the description. It must not be more than two -and -a - half pages and double spaced. Girl Up Dublin Youth Advisory Mini Grant Application.pdf 121 Girl Up Dublin Youth Advisory Mini -Grant Application Girl Up Dublin is the Dublin branch of the overall United Nations Girl Up organization. Our mission is to educate the Dublin youth about the struggles that women both in our community, as well as the rest of the world face. These issues include domestic violence, discrimination in careers and sports, as well as gender violence. We sincerely believe that educating and empowering the youth is the best way to encourage a better future for society as a whole. Girl Up Dublin aims to bring our Dublin community together under one umbrella and encourage all of its members to work in support of a bigger cause, We aim to make our impact seen through various projects that we plan to conduct this upcoming year. Our project plans for this year include a Mentorship and Skill -Building workshop, an Economic Empowerment and Entrepreneurship speaker event, women's health and hygiene initiatives, as well as Breast Cancer Awareness activities. In regards to the Mentorship and Skill -Building workshop, we plan to pair up members of the Dublin youth with various women who have made an impact on their respective professional fields. We believe that this will not only guide high school students who are hoping to pursue a career in said fields but also open their eyes to various career opportunities that they had not previously considered. The Economic Empowerment and Entrepreneurship speaker event would serve the purpose of encouraging the Dublin Youth to think outside of the box and teach them that perseverance is key to reaching a lifelong goal, an important lesson regardless of career path. This would also empower local businesses owned by women, who are highly underrepresented in the business world. The women's health and hygiene initiatives as well as Breast Cancer awareness projects would help de -stigmatize such topics, and encourage the Dublin Youth to be more civically engaged and community -oriented. 122 However, many of the activities, such as the speaker events as well as the workshop series, require funding that we do not currently have. This is where we hope to use the funds in the future. We hope that if given the funds, we will be able to improve the quality of these events as well as attain necessary components such as a venue for the speaker events and mentors for the workshop. We estimate that a majority of the funds will be used in order to attain a venue on a weekend, in order to ensure that younger children are able to attend our speaker event as well. We then hope to use a portion of the funds in order to encourage non -local speakers who work in higher corporations to attend the speaking events. We understand the importance of keeping records and having written proof of the funds as well as how they are being used. Currently, Girl Up Dublin uses a financial spreadsheet to keep track of funds. If given the funds, a separate column will be added to this spreadsheet which will track how the funds from the mini -grant are being used. At the end of each project completed (approximately every two months), the Dublin Youth Advisory Committee will receive a detailed report of changes made to the spreadsheet regarding the mini -grant funds. The report will also include written proof of all transactions made in relation to the mini -grant funds as well as an in-depth description of the reason for the purchase. We sincerely thank you for considering us for the mini -grant and hope that you join us in ensuring the next generation of Dublin is even more educated, community -oriented, and civically engaged than ever before. 123 Print City of Dublin Youth Advisory Committee - 2023 Youth Mini Grant Application - Submission #6430 Date Submitted: 10/4/2023 Youth Advisory Committee - Youth Mini Grant Request for Proposals General Information: A. Qualifications: 1. Youth benefiting from or involved with the project must include at least 75% Dublin residents who are of middle or high school age. 2. Organization/Club must have an adult sponsor. 3. Organization/Club must be based within the City of Dublin. B. Proposal: The proposal must be no longer than two -and -a -half pages, double-spaced. The proposal should include the following: 1. A brief description of your organization. 2. Describe the project and how it will benefit Dublin youth. 3. Describe what and how the funds/grant will be used. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefitted the group needs to be highlighted in this year's presentation. C. Submission: The application and proposal will be accepted beginning Friday, September 1, 2023 at 8:00 AM., through Thursday, October 5, 2023 at 5:00 PM. *Please note: Early applications are encouraged. Applications will be disqualified if not received by the deadline and/or the qualifications/proposal do not meet the criteria. 124 Applications will be accepted online only For questions regarding the application or application process please contact Nicki Wanzenried at nicki.wanzenried car dublin.ca.2ov or by calling 925-556-4500. D. Presentation (limited to five minutes) Selected applicants will be notified on Wednesday, October 11, 2023 to present their proposal at the Youth Advisory Committee Special Meeting on Wednesday, October 18, 2023, at 7:00 p.m. at The Dublin Senior Center. A youth member or members, along with the adult sponsor of the organization or club, must conduct the presentation. Name of Organization/Club:* Poverty Patch -Up Addressl* City* DUBLIN Primary Contact Person (Name & Title):* Shivani Ramanathan & President of Poverty Patch -Up State California Phone: Email:* I- I Adult Sponsor (Name & Title):* Malini Alagappan & Adult Sponsor 94568 Phone: * Email:* I- I 125 Amount Requesting:* 1$300 Proposal must include the 5 points listed in the description. It must not be more than two -and -a - half pages and double spaced. Dublin Mini Grant Proposal.pdf Number of People in Percent of Dublin Youth Participants:* Organization: * 123 100% 126 Youth Advisory Board Mini Grant Proposal Poverty Patch -Up 1. Poverty Patch-Up's goal is to reduce, if not abolish, the homelessness in California. In this club we hope to help local unhoused citizens get back on their feet and support them in their future endeavors. More specifically, we will try to help them become employed, aid them with supplies such as meals and hygiene kits and inform the youth about how they can make a positive difference in others lives. 2. We will be running this project for the homeless to put together care packages that contain hygiene kits and food packages. These kits are going to be distributed to unhoused people in Oakland, Berkeley and other areas that are struggling with poverty. Each kit will include hygiene items like toothpaste, tooth brushes, soap, hand sanitizers, clean masks, combs, sanitary napkins, and bandaids. We'll also be including perishable food packages that contain two sandwiches, a bottle of water, chips, and a fruit. All of these care packages will be made by the young wholesome volunteers of our Dublin community. We will be setting up workshops, where the youth can help deliver the packages to the homeless, and/or assemble the packages for delivery. The youth participating in both opportunities will receive volunteer hours, skill developments, community engagement, and being a part of making a positive impact to our society. The main objective of this project is to provide relief to those who are experiencing homelessness by meeting their needs and helping them feel a sense of dignity and well being, in these communities that often lack support. 127 3. The funds or grant will be used to create 100 care packages designed to benefit our community and youth. Each care package will consist of two sandwiches made with four slices of bread, cheese, ham, mustard, and individually packaged in two ziplock bags, ensuring freshness and convenience. Additionally, each package will include a bottle of water, a portion of chips, and a piece of fruit, which is typically a banana. To break down the cost, the creation of one food package will require approximately $2.71. Therefore, for 100 care packages, the total cost would amount to approximately $300 - $250, leaving some funds from the grant for any potential miscellaneous expenses such as packaging materials, transportation, tax, or other necessities to ensure the successful distribution of these care packages within our community. 4. To ensure that we use the allocated funds, from the Youth Advisory Committee, we will establish protocols for documenting and reporting. This includes keeping track of receipts and invoices for all expenses related to the project, such as food items and packaging materials. We will also create expense reports that break down costs item by item. To visually showcase our efforts we will take photographs of the care package assembly process and the deliveries. We will keep records of distribution events. Additionally we will gather feedback from our young volunteers, and the unhoused people receiving the care packages. Finally we will send a report that considers all documentation providing a transparent and accountable overview of how we utilized the grant funds for a great cause. 128 5. This is our first year starting out, so we have not applied for the grant before. But we are extremely grateful for this board supporting many motivating organizations in the Dublin community. 129 Print City of Dublin Youth Advisory Committee - 2023 Youth Mini Grant Application - Submission #6444 Date Submitted: 10/5/2023 Youth Advisory Committee - Youth Mini Grant Request for Proposals General Information: A. Qualifications: 1. Youth benefiting from or involved with the project must include at least 75% Dublin residents who are of middle or high school age. 2. Organization/Club must have an adult sponsor. 3. Organization/Club must be based within the City of Dublin. B. Proposal: The proposal must be no longer than two -and -a -half pages, double-spaced. The proposal should include the following: 1. A brief description of your organization. 2. Describe the project and how it will benefit Dublin youth. 3. Describe what and how the funds/grant will be used. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefitted the group needs to be highlighted in this year's presentation. C. Submission: The application and proposal will be accepted beginning Friday, September 1, 2023 at 8:00 AM., through Thursday, October 5, 2023 at 5:00 PM. *Please note: Early applications are encouraged. Applications will be disqualified if not received by the deadline and/or the qualifications/proposal do not meet the criteria. 130 Applications will be accepted online only For questions regarding the application or application process please contact Nicki Wanzenried at nicki.wanzenried car dublin.ca.2ov or by calling 925-556-4500. D. Presentation (limited to five minutes) Selected applicants will be notified on Wednesday, October 11, 2023 to present their proposal at the Youth Advisory Committee Special Meeting on Wednesday, October 18, 2023, at 7:00 p.m. at The Dublin Senior Center. A youth member or members, along with the adult sponsor of the organization or club, must conduct the presentation. Name of Organization/Club:* The Student Climate Corps Addressl* City* Dublin Phone:* Primary Contact Person (Name & Title):* Bhuvika Chaganti, Treasurer State* ICA Phone: Email:* Adult Sponsor (Name & Title):* Isaiah Mohr, Supervisor Phone: * Email:* 94568 131 Amount Requesting:* 1$300 Proposal must include the 5 points listed in the description. It must not be more than two -and -a - half pages and double spaced. 2023 Dublin Mini Grant Proposal - SCC.pdf Number of People in Percent of Dublin Youth Participants:* Organization: * I60 90-100% 132 1. A brief description of your organization. The Student Climate Corps is a student -run climate advocacy and environmental club at Dublin High School. We are dedicated to promoting sustainable practices within our school campus and local community. Our ongoing projects include transitioning DUSD to a zero -waste entity and contributing to the construction and maintenance of the DHS Greenspace. Additionally, we are in the midst of research endeavors focusing on biodiversity reclamation efforts and food recovery initiatives. 2. Describe the project and how it will benefit Dublin youth. The Greenspace, located on the Dublin High School campus, serves as a student -led gardening area encompassing a greenhouse and an integrated water system. The Student Climate Corps seeks to spearhead the creation of a composting system using the proceeds of this grant. The composting systems will consist of two distinct variations: vermicomposting bins and an open/closed composting area, both of which will be supplied by organic waste produced on campus. The benefits of this system are two -fold. Not only will it reduce organic waste production on the Dublin High School campus (thus promoting sustainability and diverting waste from landfills), but it will also cultivate a circular economy in which food waste is composted and subsequently used to grow fresh fruits and vegetables which can be distributed to classes such as Culinary. Additionally, the composting system could serve as an educational resource for classes such as AP Environmental Science, Environmental Sustainability, Biology, and more. Excess compost may also be supplied to local middle and elementary schools as well as Emerald High. This compost, along with educational presentations and workshops we plan to host, will provide these schools knowledge to construct their own gardens and on -campus composting systems. If even more additional compost is produced, it may be given to local nurseries and farms. 133 3. Describe what and how the funds/grant will be used. The proceeds from the grant will go towards supplies necessary for the composting systems: • The vermicomposting system will require worms, plastic outdoor storage bins, PVC piping, cinder blocks, and screening material. For 2 functioning units of the system, the cost amounts to roughly $175. • The open air/closed lid composting systems require plywood, chicken wire, and wood planks. This system costs roughly $100. This totals to $275, rounded to $300 to account for taxes, transportation, and trial and error. 4. Explain what proof will be given to the Youth Advisory Committee that funds were used as proposed. We will provide evidence of how funds were used by consistently updating our progress on the composting system using periodic analysis of the system and its results. Data will be continuously provided through pictures (including microscope imagery) of composting pathway progress and receipts of purchased goods. Furthermore, the types of waste being broken down and the materials used for the composting system will be recorded in the process. A comprehensive analysis containing the stages of compost development, grading/quality of final product, and compost composition will be made after a substantial amount of data is collected. 5. Should a grant have been awarded in the past to the same organization, a brief review of how the money was spent and how it benefited the group needs to be highlighted in this year's presentation. This organization has never applied for a grant in the past. 134 IP Slt DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager SU B.ECT: Approval of the 2024 City Council Meeting Calendar Prepared by: Marsha Moore, MMC, City Clerk EXECUTIVE SUMMARY: Agenda Item 5.6 The City Council regularly meets the first and third Tuesday of each month for Regular City Council Meetings. These meetings are cancelled when they conflict with City of Dublin holidays. Additionally, the City Council historically takes the first Tuesday of July and first Tuesday of August off, and traditionally meets on the second Tuesday of January, cancelling the first and third Tuesday meetings. The City Council is being asked to approve the 2024 City Council Meeting Calendar with these changes, and a change in the start time for the March 5 and November 5, 2024 meetings. STAFF RECOMMENDATION: Approve the 2024 City Council Meeting Calendar. FINANCIAL IMPACT: None. DESCRIPTION: The City Council regularly meets the first and third Tuesday of each month for Regular City Council Meetings. These meetings are cancelled when they conflict with City of Dublin holidays. Additionally, the City Council historically takes the first Tuesday of July and first Tuesday of August off, and traditionally meets on the second Tuesday of January, taking off the first and third Tuesdays. To provide scheduling clarity, Staff has prepared a list of expected meetings in 2024. The attached expected meeting calendar shows no meetings on January 2 and 16, July 2, and August 6. It shows a meeting on January 9, the second Tuesday of the month. In addition, the meetings on March 5 and November 5, 2024 will begin at 5:30 PM. Page 1 of 2 135 STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) 2024 City Council Meeting Calendar Page 2 of 2 136 Attachment I 2024 CITY COUNCIL MEETING DATES City Council Meeting Date January 9, 2024 February 6, 2024 February 20, 2024 March 5, 2024 — 5:30 PM March 19, 2024 April 2, 2024 April 16, 2024 May 7, 2024 May 21, 2024 June 4, 2024 June 18, 2024 July 16, 2024 August 20, 2024 September 3, 2024 September 17, 2024 October 1, 2024 October 15, 2024 November 5, 2024 — 5:30 PM November 19, 2024 December 3, 2024 December 17, 2024 137 Agenda Item 5.7 r DUBLIN CALIFORNIA DATE: TO: FROM: SUBJECT: STAFF REPORT CITY COUNCIL December 19, 2023 Honorable Mayor and City Councilmembers Linda Smith, City Manager Payment Issuance Report and Electronic Funds Transfers Prepared by: Gloria Tai, Senior Finance Technician EXECUTIVE SUMMARY: The City Council will receive a listing of payments issued from October 1, 2023 - October 31, 2023, totaling $10,986,684.19 and November 1, 2023 - November 30, 2023, totaling $9,871,933.44. STAFF RECOMMENDATION: Receive the reports. FINANCIAL IMPACT: Summary of Payments Issued Report Period October 1, 2023 - October 31, 2023 Total Number of Payments: 356 Total Amount of Payments: $10,986,684.19 1 Report Period Total Number of Payments: Total Amount of Payments: November 1, 2023 - November 30, 2023 322 $9,871,933.44 Page 1 of 2 138 DESCRIPTION: The Payment Issuance Reports (Attachments 1 and 2) provides a listing of all payments for the period beginning October 1, 2023, through November 30, 2023. These reports are provided in accordance with the policy adopted November 15, 2011, in Resolution No.189-11. The listing of payments has been reviewed in accordance with the policies for processing payments and expenditures. The City's practice of reporting payments to the City Council after the payments have been made is in compliance with California Government Code Sections 37208 (b) and (c), which allow for an agency to make payments without first being audited by the legislative body, as long as such payments are: 1) conforming to a budget approved by ordinance or resolution of the legislative body; and 2) presented to the legislative body for ratification and approval in the form of an audited comprehensive annual financial report. STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) Payment Issuance Report for October 2023 2) Payment Issuance Report for November 2023 Page 2 of 2 139 Attachment I Print Date: I 1 / 14/2023 Page I of 9 Date Issued 10/2/2023 HEALTHEQUITY, INC. 10/2/2023 I C M A 401 PLAN 10/2/2023 I C M A 457 PLAN 10/2/2023 US BANK- PARS Payee City of Dublin Payment Issuance Report Payments Dated 10/1/2023 through 10/31/2023 10/3/2023 4IMPRINT INC 10/3/2023 A4 PROMOTIONS & INCENTIVES 10/3/2023 AECOM TECHNICAL SERVICES, INC. 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 AT&T - CALNET 3 10/3/2023 BIG O'TIRES #7 10/3/2023 BRIAN KEITH 10/3/2023 BRIGHTLY SOFTWARE, INC. 10/3/2023 BSK ASSOCIATES INC. 10/3/2023 CALIFORNIA BUSINESS TECHNOLOGY, INC. 10/3/2023 CALLANDER ASSOCIATES INC. 10/3/2023 CARAHSOFT 10/3/2023 CATALINA MEDELES-GUEVARA 10/3/2023 CINTAS CORPORATION NO.2 10/3/2023 CONSOR NORTH AMERICA, INC. 10/3/2023 COUNTY OF ALAMEDA OFFICE OF AGENCY DIRECTOR 10/3/2023 CSW/STUBER-STROEH ENGINEERING GROUP, INC. 10/3/2023 CSW/STUBER-STROEH ENGINEERING GROUP, INC. 10/3/2023 CSW/STUBER-STROEH ENGINEERING GROUP, INC. 10/3/2023 CSW/STUBER-STROEH ENGINEERING GROUP, INC. 10/3/2023 DAHLIN GROUP INC 10/3/2023 DISABILITY ACCESS DAC 10/3/2023 DREAM RIDE ELEVATOR 10/3/2023 DUBLIN CHEVROLET 10/3/2023 DUBLIN SAN RAMON SERVICES 10/3/2023 ECONOMIC & PLANNING SYSTEMS, INC. 10/3/2023 ECS IMAGING INC. 10/3/2023 ELEGANT OCCASIONS SERVICES 10/3/2023 EUROPEAN MOBILE WERKS 10/3/2023 GANNETT FLEMING, INC. 10/3/2023 GOLDEN STATE FLEET SVCS INC 10/3/2023 HARRELL HARRIS PHOTOGRAPHY 10/3/2023 HEALTHEQUITY, INC. 10/3/2023 HERC RENTALS INC. 10/3/2023 JOSHUA PHILLIPS 10/3/2023 JOY LIU 10/3/2023 KIMLEY-HORN AND ASSOC. INC. 10/3/2023 KIMLEY-HORN AND ASSOC. INC. 10/3/2023 LSA ASSOCIATES INC. 10/3/2023 LSA ASSOCIATES INC. 10/3/2023 MCE CORPORATION 10/3/2023 MINUTEMAN PRESS 10/3/2023 MORGAN SASSER 10/3/2023 NICHOLS CONSULTING ENGINEERS 10/3/2023 OFFICE TEAM 10/3/2023 PAKPOUR CONSULTING GROUP, INC. 10/3/2023 PAKPOUR CONSULTING GROUP, INC. Description HEALTHEQUITY: PE 9/22/23 DEFERRED COMP 401A: PE 9/22/2023 DEFERRED COMP 457: PE 9/22/2023 PARS: PE 9/22/23 Payments Issued 10/2/2023 Total: SPLATTER SUPPLIES PRINTING SERVICES FOR FY23-24 CEQA PREP FOR HEXCEL REDEV SERVICE TO WAVE 09/12/23 SERVICE TO 800 09/12/23 SERVICE TO SHANNON 09/12/23 SERVICE TO SR ALARM 09/12/23 SERVICE TO CIVIC 09/12/23 SERVICE TO LIBRARY 911 09/14/23 SERVICE TO CY FAX 09/14/23 SERVICE TO PSC FIRE ALARM 09/14/23 SERVICE TO FS18 09/14/23 SERVICE TO CY 09/14/23 SERVICE TO BLDG INSP 09/14/23 SERVICE TO ELEVATOR 09/14/23 HERITAGE CENTER BACKUP 09/06/23 SHANNON CENTER ALARM 9391063350 09/12/23 HERITAGE 9391018979 09/14/23 POLICE VEHICLE REPAIRS & MAINTENANCE HERITAGE PARK PUBLIC ART PROJECT (LEGACY DSI) ANNUAL SOFTWARE LICENSING - JUL 2023 SAMPLING/TESTING ALAMO CRK PRK FENCE FEB 2023 NAVIGATOR PROGRAM - REFERRAL 4 - SOLAR BILL REVIEW TASK ORDER 2-MAPEMEMORIAL PARK PATHWAY RELO. 08/23 SOLARWINDS ORION/DRE SOFTWARE RENEWAL CCPOA SYMPOSIUM 2023 FIRST AID RESTOCK KOOPMAN CANYON CREEK CHANNEL AND BANK REPAIR CITY CONTRIBUTIONS FOR HMIS MATCH PLANNING & PRELIMINARY ENGINEERING VILLAGE PARKWAY CONCEPT PLANS- CIVIC CENTER BACK PARKING LOT SURVEYING SERVICES GREEN STORMWATER INFRASTRUCTURE ENG SVCS ACCIDENT REPAIR (CLAIM #27370A9) CONSTRUCT JUL 2023 DACTRAK SUBSCRIPTION 2023-2024 ELEVATOR MAINTENANCE SEP 2023 POLICE VEHICLE REPAIRS & MAINTENANCE PLAN REVIEW DSRSD RECYCLED WATER MAIN INCLUSIONARY ZONING AND IN -LIEU FEE FEASIBILITY ASSUREON WORM & COMPLIANT CLOUD EMPLOYEE RECOGNITION EVENT CONTRACT 12.12.2023 POLICE VEHICLE REPAIR & MAINTENANCE IRON HORSE NATURE PARK AND OPEN SPACE PHASE 1 TOWING SERVICE PHOTOGRAPHER AT PARKS EVENT HEALTHCARE AND COMMUTER BENEFITS HERC RENTALS CCPOA SYMPOSIUM SPECIAL EVENT (SPLATTER) PHOTOGRAPHER PREPARE CEQA ANALYSIS FOR THE DDSP AMENDMENT HOUSING ELEMENT UPDATE CONSULTING SERVICES CEQA DOCUMENT PREP FOR DUBLIN FALLON 580 PROJECT CEQA DOC PREP FOR QUARRY LN SCHOOL PAC RAISE ONE MONUMENT VALVE BOX 2023 SLURRY SEAL PROPERTY OWNERS NOTICES -SEP 2023 PETTING ZOO FOR HARVEST FAIR DESIGN SVCS-IRON HORSE NATURE PARK TEMPORARY EMPLOYEE -SHORT TERM RECORDS PROJECT ENGINEERING SERVICES - PLAN REVIEW JUL 2023 ENGINEERING SERVICES - PLAN REVIEW AUG 2023 Amount 3,889.09 1,253.58 25,571.58 3,403.22 34,117.47 1,863.59 5,216.48 32,684.00 94.05 0.10 209.69 167.44 104.88 24.67 24.67 47.80 70.92 229.67 24.67 94.05 55.91 24.67 24.67 912.66 13,125.00 52,390.80 408.25 3,000.00 2,332.72 17,084.90 932.93 112.50 10,478.21 4,102.00 14,293.50 462.00 785.40 10,071.00 781.25 2,000.00 516.00 96.76 2,612.00 33,630.00 19,065.25 2,165.63 2,047.79 26,916.50 125.00 2,475.00 711.50 7,171.27 1,227.24 610.00 4,088.34 4,346.13 13,053.88 1,310.00 1,000.00 827.98 1,000.00 55,731.72 303.38 16,320.00 10,000.00 140 City of Dublin Payment Issuance Report Print Date: I I / 14/2023 Payments Dated 10/1/2023 through 10/31/2023 Page 2 of 9 10/3/2023 PARK ENGINEERING, INC. 10/3/2023 PG&E 10/3/2023 PG&E 10/3/2023 PG&E 10/3/2023 PG&E 10/3/2023 PG&E 10/3/2023 PG&E 10/3/2023 PG&E 10/3/2023 PG&E 10/3/2023 PG&E 10/3/2023 PG&E 10/3/2023 PRUDENTIAL OVERALL SUPPLY 10/3/2023 PRUDENTIAL OVERALL SUPPLY 10/3/2023 PRUDENTIAL OVERALL SUPPLY 10/3/2023 PRUDENTIAL OVERALL SUPPLY 10/3/2023 PRUDENTIAL OVERALL SUPPLY 10/3/2023 PRUDENTIAL OVERALL SUPPLY 10/3/2023 QUADIENT LEASING USA, INC. 10/3/2023 ROTH STAFFING COMPANIES, L.P. 10/3/2023 RRM DESIGN GROUP, A CA CORP 10/3/2023 SEDGWICK CLAIMS MANAGEMENT,INC. 10/3/2023 SF BAY RESOURCES 10/3/2023 SUSAN B SOLOMON 10/3/2023 THE FORD STORE SAN LEANDRO 10/3/2023 TREASURER ALAMEDA COUNTY GENERAL SERVICES AGENCY 10/3/2023 WESTEK SYSTEMS INC. 10/3/2023 WORKFORCE INTEGRITY & TRAINING SOLUTIONS, LLC 10/4/2023 CAL PERS 10/4/2023 UNUM LIFE INS CO OF AMERICA 10/5/2023 CAL PERS HEALTH PREMIUM 10/6/2023 DELTA DENTAL OF CALIFORNIA 10/6/2023 VISION SERVICE PLAN - (CA) 10/9/2023 DSRSD 10/10/2023 AXIS COMMUNITY HEALTH 10/10/2023 INTERNAL REVENUE SERVICE 10/10/2023 IVAN SAN PEDRO 10/10/2023 KASHEF QAADRI 10/10/2023 MARC SISTO 10/10/2023 MICHAEL MCCORRISTON 10/10/2023 TAYLOR OSMER 10/10/2023 TOMMY COOK 10/11/2023 4LEAF INC. 10/11/2023 A4 PROMOTIONS & INCENTIVES 10/11/2023 ADITYA T. BABU CLUB V.I.P. VOLLEYBALL 10/11/2023 ALAMEDA COUNTY ENVIRONMENTAL HEALTH 10/11/2023 ALAMEDA COUNTY ENVIRONMENTAL HEALTH 10/11/2023 ALAMEDA COUNTY ENVIRONMENTAL HEALTH 10/11/2023 AT&T - CALNET 3 10/11/2023 AT&T - CALNET 3 10/11/2023 AT&T - CALNET 3 10/11/2023 AT&T - CALNET 3 10/11/2023 AT&T - CALNET 3 10/11/2023 BAY ALARM COMPANY 10/11/2023 BAY ALARM COMPANY 10/11/2023 BLAISDELL'S BUSINESS PRODUCTS 10/11/2023 BRINKS, INC. ENERGY EFFICIENCY PROJECT MANAGEMENT IRRIGATION SERVICE TO 08/30/23 B1 7341 ROSAMOND HILLS CT 09/05/23 B1 ART LIGHT 7401 DUBLIN BLVD 08/30/23 B1 SERVICE TO GG IRRIG 08/30/23 A6 SERVICE TO FS17 09/05/23 TC1 SERVICE TO DB 09/05/23 LS2-A SERVICE TO 09/06/23 SERVICE TO WAVE 09/05/23 TC1 SERVICE TO DB 09/05/23 B6 SERVICE TO LIBRARY 08/29/23 MAT SERVICES - PSC - SEP 2023 MAT SERVICES - CIVIC - SEP 2023 MAT SERVICES - WAVE - SEP 2023 MAT SERVICES - SENIOR - SEP 2023 MAT SERVICES - SHANNON - SEP 2023 MAT SERVICES - CORP YARD - SEP 2023 NEOPOST MAIL MACHINE LEASE JUL-OCT 2023 TEMP EMPLOYEE FOR CDD RECORDS RETENTION PROJECT LANDSCAPE PLAN CHECK & INSPECTIONS LOSS CONTROL SERVICES REC CLASS INSTRUCTOR REC CLASS INSTRUCTOR POLICE INTERCEPTOR (PATROL VEHICLE) FUEL - AUG 2023 HARDWARE, SOFTWARE & TECHNICAL SUPPORT TASK ORDER 3 - IRON HORSE NATURE PARK - CWA ADMIN Payments Issued 10/3/2023 Total: PERS RETIREMENT PLAN: PE 9/22/23 LIFE AND AD&D PREMIUM - SEP 2023 Payments Issued 10/4/2023 Total: HEALTH INSURANCE PREMIUM - OCT 2023 Payments Issued 10/5/2023 Total: DELTA DENTAL PREMIUM - SEP 2023 VISION INSURANCE PREMIUM - SEP 2023 Payments Issued 10/6/2023 Total: SERVICE TO 9/14/2023 Payments Issued 10/9/2023 Total: AXIS BRIDGE SERVICE AUG 2023 MEDICARE WITHHOLDING BALANCE DUE - QE 9-30-23 SEP 2023 MILEAGE REIMBURSEMENT SISTER CITY BUSINESS VISIT SEP 2023 MILEAGE REIMBURSEMENT SISTER CITY BUSINESS VISIT SEP 2023 MILEAGE REIMBURSEMENT SEP 2023 MILEAGE REIMBURSEMENT Payments Issued 10/10/2023 Total: ENGINEERING SERVICES - PLAN REVIEW AUG 2023 BUSINESS CARDS REC CLASS INSTRUCTOR ALAMEDA COUNTY ENVIRONMENTAL HEALTH CIVIC SEP 2023 ALAMEDA COUNTY ENVIRONMENTAL HEALTH FS17 SEP 2023 ALAMEDA COUNTY ENVIRONMENTAL HEALTH FS18 SEP 2023 SERVICE TO FS2-3 09/26/2023 SERVICE TO SHANNON FAX 9/27/23 SERVICE TO FS16 09/27/23 SERVICE TO CIVIC 09/27/23 CLARK AVE 09/27/23 ALARM SERVICES CIVIC- PANIC BUTTON BATTERY SEP 2023 ALARM SERVICES - WAVE SNACK BAR -NOV 2023 OFFICE SUPPLIES AUG 2023 ARMORED CAR SERVICE SEP 2023 10,423.74 339.56 15.30 268.88 13.19 113.54 88.32 2,382.20 22,070.65 12.04 72.10 53.33 93.46 81.52 87.99 75.90 52.68 1,282.75 1,736.40 2,325.00 6,220.00 672.00 960.00 213,660.30 17,091.19 600.00 2,398.70 664,777.16 94,433.78 12,198.80 106,632.58 156,163.92 156,163.92 14,835.11 2,199.48 17,034.59 35,528.27 35,528.27 11,278.33 202.87 56.92 2,192.03 110.70 303.89 38.45 24.43 14,207.62 400.00 206.98 1,308.00 2,986.00 820.00 820.00 301.81 24.67 47.80 24.67 24.67 128.92 11.86 1,779.16 291.84 141 City of Dublin Payment Issuance Report Print Date: 1 1 / 14/2023 Payments Dated 10/1/2023 through 10/31/2023 Page 3 of 9 10/11/2023 CARBONIC SERVICE 10/11/2023 CHANDLER ASSET MANAGEMENT 10/11/2023 CHRISP COMPANY 10/11/2023 CHRISTINE PETIT 10/11/2023 CIVICA LAW GROUP APC 10/11/2023 CONSOLIDATED ENGINEERING 10/11/2023 CONSOLIDATED ENGINEERING 10/11/2023 CONSOLIDATED ENGINEERING 10/11/2023 CONSOLIDATED ENGINEERING 10/11/2023 CONVERGEONE, INC. 10/11/2023 CSW/STUBER-STROEH ENGINEERING GROUP, INC. 10/11/2023 DAVID L. GATES & ASSOCIATES, INC. 10/11/2023 DC ELECTRIC GROUP INC. 10/11/2023 DUBLIN CHEVROLET 10/11/2023 DUBLIN UNIFIED SCHOOL DISTRICT 10/11/2023 EAST BAY POOL SERVICE, INC. 10/11/2023 ENTERPRISE RENT A CAR EAN SERVICES, LLC 10/11/2023 EUROPEAN MOBILE WERKS 10/11/2023 EVERYTHING GROWS INTERIOR LANDSCAPING 10/11/2023 GOODFELLOW SEQUOIA AJV 10/11/2023 GROUP 4 ARCHITECTURE, RESEARCH + PLANNING, INC. 10/11/2023 HINDERLITER, DE LLAMAS & ASSOC 10/11/2023 JOY LIU 10/11/2023 JULIE BASEL 10/11/2023 KIMLEY-HORN AND ASSOC. INC. 10/11/2023 KIMLEY-HORN AND ASSOC. INC. 10/11/2023 LANLOGIC INC. 10/11/2023 LANLOGIC INC. 10/11/2023 LEAGUE OF CALIFORNIA CITIES EAST BAY DIVISION 10/11/2023 LEHR AUTO 10/11/2023 LEHR AUTO 10/11/2023 MGT OF AMERICA CONSULTING, LLC 10/11/2023 MNS ENGINEERS, INC. 10/11/2023 MNS ENGINEERS, INC. 10/11/2023 MNS ENGINEERS, INC. 10/11/2023 NASRIN ANSARI 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PG&E 10/11/2023 PHOENIX GROUP INFO SYS. 10/11/2023 PLEASANTON EVENT RENTALS INC 10/11/2023 PRUDENTIAL OVERALL SUPPLY 10/11/2023 QUADIENT FINANCE USA, INC. 10/11/2023 QUADIENT, INC. DEPT 3689 THE WAVE POOL CHEMICALS INVESTMENT CONSULTING SERVICES - SEP 2023 ON -CALL STRIPING AND MARKING JUL 2023 REC CLASS INSTRUCTOR SPECIAL COUNSEL LEGAL SERVICES TASK ORDER 1 CAC SPECIAL INSPECT & TESTING SEP 2023 TASK ORDER 1 CAC SPECIAL INSPECT & TESTING MAR 2023 TASK ORDER 1 CAC SPECIAL INSPECT & TESTING APR 2023 TASK ORDER 1 CAC SPECIAL INSPECT & TESTING JUN 2023 AC42 4 DOOR CONTROLLER & LICENSE BUS TURN ANALYSIS AUG 2023 CONCEPTUAL PLANNING FOR CIVIC CENTER RENNO ITERIS VIDEO INSTALL AUG 2023 POLICE VEHICLE REPAIRS & MAINTENANCE PG&E STAGER AUG 2023 ROUTINE POOL MAINTENANCE AT THE WAVE RENTAL CARS FOR SIU POLICE VEHICLE REPAIR & MAINTENANCE INTERIOR PLANT CARE & MAINT. - OCT 2023 IRON HORSE TRAIL BRIDGE AT DUBLIN BLVD PROJ DESIGN OF CULTURAL ARTS CENTER AUG 2023 SALES TAX AUDIT CONSULTING SVCS FY23 APR-JUN 2023 EVENT PHOTOGRAPHY SENIOR INFO/JUNCTION/HARVEST FAIR RENTAL DEPOSIT REFUND BY CHECK PERMIT R9978 ENGINEERING SERVICES - PLAN REVIEW JUL 2023 ENGINEERING SERVICES - PLAN REVIEW AUG 2023 OPEN DNS SOFTWARE INFORMATION SYSTEMS CONSULTING SVCS LOCC EAST BAY DIVISION BOARD MEETING EMERGENCY EQUIP & INSTALL FOR 21D08 2021 TAHOE INVESTIGATIVE DATA PLATFORM ANNUAL LICENSE RENEWAL 50% OF SB 90 CLAIMING: INITIAL CONTACTS AND DATA DON BIDDLE COMMUNITY PARK INSPECTIONS AUG 2023 CONSTR MGMT/INSP-EV CHARGING STATIONS AUG 2023 TRAFFIC SIGNAL INTERCONNECT PROJECT AUG 2023 RENTAL DEPOSIT CHECK REFUND FOR PERMIT R10598 LS2-A EAST DUBLIN 09/14/2023 LS2-A EAST DUBLIN 08/15/2023 B6 SERVICE TO FSP 09/05/23 B10S SERVICE TO EGP 09/19/23 VAR PARK IRRIGATION 09/06/23 B6 SERVICE TO BRAY CMMN 09/11/23 B1 SERVICE TO DEVANY 09/11/23 SERVICE TO VARIOUS IRRIG 09/06/23 SERVICE TO 3142 CENTRAL PKWY 09/11/23 SERVICE TO VARIOUS IRRIG 09/11/23 SERVICE TO FALLON IRRIG 09/11/23 B1 SERVICE TO VARIOUS IRRIG 09/11/23 SERVICE TO VARIOUS IRRIG 09/11/23 SERVICE TO PSC 09/13/23 TC1 SERVICE TO TASSAJARA 09/08/23 SERVICE TO VARIOUS TC 08/11/23 TC1 SERVICE TO FALLON 09/12/23 TC1 SERVICE TO 3544 DB 09/12/23 B1 SERVICE TO VARIOUS 1997-1 09/11/23 LS2-A SERVICE TO ARN & MART 09/14/23 LS2-A SERVICE TO CENTRALO 9/14/23 LS2-A SERVICE TO EAST DUBLIN 08/15/23 SERVICE TO SR CTR 09/11/23 LS2-A SERVICE TO AVELLINA 09/12/23 SERVICE TO PSC 09/13/23 A6 SERVICE TO FS18 09/11/23 B6 IRRIG 3600 PALERMO WAY 09/11/23 PARKING CITATIONS COLLECTED LINEN CLEANING FOR PCS RENTALS PROGRAM MAT SERVICES PSC OCT 2023 POSTAGE 08/28/23-09/26/23 POSTAGE RENTAL 951.10 13,606.26 49,681.20 782.40 12,803.26 4,300.56 3,578.04 3,730.86 2,594.16 3,161.62 748.00 2,026.62 23,700.00 86.98 15.54 11,666.25 2,212.94 3,868.06 212.69 10,640.00 20,665.47 38,698.63 455.00 250.00 3,897.50 1,039.50 1,050.00 3,269.75 75.00 24,978.12 12,715.00 2,500.00 816.06 2,717.68 2,524.90 725.00 18,335.02 17,772.07 8,851.05 3,796.59 4,093.88 105.34 21.69 614.76 14.06 30.36 2.59 36.33 63.37 2,116.45 110.08 9,754.64 122.76 105.72 61.33 81.06 11.51 16,837.95 170.84 330.61 4,699.10 67.47 15.76 1,429.40 403.30 53.33 289.90 99.06 142 City of Dublin Payment Issuance Report Print Date: 1 1 / 14/2023 Payments Dated 10/1/2023 through 10/31/2023 Page 4 of 9 10/11/2023 QUENCH USA, INC. 10/11/2023 REDWOOD TOXICOLOGY LAB. INC. 10/11/2023 RON HSI TRI-VALLEY AIKIDO 10/11/2023 ROTH STAFFING COMPANIES, L.P. 10/11/2023 ROUTEWARE,INC. 10/11/2023 SIMPLER SYSTEMS, INC 10/11/2023 SUAREZ & MUNOZ CONSTRUCTION 10/11/2023 T-MOBILE USA, INC. 10/11/2023 TREASURER ALAMEDA COUNTY 10/11/2023 TRI-VALLEY COMMUNITY TV 10/11/2023 TRI-VALLEY JANITORIAL INC. 10/11/2023 WORKFORCE INTEGRITY & TRAINING SOLUTIONS, LLC 10/11/2023 WORLD WATERPARK ASSOCIATION 10/11/2023 ZOOMGRANTS 10/12/2023 CAL PERS 10/13/2023 EMPLOYMENT DEVELOPMENT DEPT 10/13/2023 EMPLOYMENT DEVELOPMENT DEPT 10/13/2023 INTERNAL REVENUE SERVICE 10/13/2023 INTERNAL REVENUE SERVICE 10/16/2023 ALAMEDA COUNTY ENVIRONMENTAL HEALTH 10/16/2023 ALAMEDA COUNTY ENVIRONMENTAL HEALTH 10/16/2023 CA MUNICIPAL STATISTICS, INC. 10/16/2023 CARBONIC SERVICE 10/16/2023 CHRISTINE PETIT 10/16/2023 CONVERGEONE, INC. 10/16/2023 DEBBIE BELL 10/16/2023 DEPT OF INDUSTRIAL RELATIONS 10/16/2023 DUBLIN UNIFIED SCHOOL DISTRICT 10/16/2023 EAST BAY POOL SERVICE, INC. 10/16/2023 GOODFELLOW SEQUOIA AJV 10/16/2023 HEALTHEQUITY, INC. 10/16/2023 I C M A 401 PLAN 10/16/2023 I C M A 457 PLAN 10/16/2023 LISA LONG 10/16/2023 MEYERS NAVE 10/16/2023 MMANC 10/16/2023 MNS ENGINEERS, INC. 10/16/2023 PG&E 10/16/2023 PLEASANTON EVENT RENTALS INC 10/16/2023 RAELYN MIRANDA 10/16/2023 RCLCO 10/16/2023 RCLCO 10/16/2023 SANDY ALLEN 10/16/2023 SHANNAN YOUNG 10/16/2023 STRAWN CONSTRUCTION, INC. 10/16/2023 SWRCB 10/16/2023 U.S. BANK CORPORATE PMT SYSTEM 10/16/2023 UNIVAR SOLUTIONS 10/16/2023 US BANK- PARS 10/16/2023 US BANK- PARS 10/20/2023 WFG NATIONAL TITLE INSURANCE COMPANY 10/23/2023 4LEAF INC. 10/23/2023 A4 PROMOTIONS & INCENTIVES 10/23/2023 A4 PROMOTIONS & INCENTIVES 10/23/2023 A4 PROMOTIONS & INCENTIVES 10/23/2023 ADVANCED INTEGRATED PEST MANAGEMENT 10/23/2023 AETYPIC,INC. 10/23/2023 ALL CITY MANAGEMENT SVCS INC WATER SERVICES OCT 2023 TOXICOLOGY SERVICES REC CLASS INSTRUCTOR TEMP EMPLOYEE FOR CDD RECORDS RETENTION PROJECT RECYCLIST PROGRAM TRACKER - AUG 2023 SIMPLER SOFTWARE LICENSING SUPPORT FALLON SPORTS PARK -PH 3 CONSTRUCTION PIO & PW CELL PHONE SERVICES THROUGH 9/20/2023 PARKING CITATIONS COLLECTED RECORD/TELEVISE CITY COUNCIL & PLNG COMM MTGS JANITORIAL SERVICES - EXTRA SERVICES - AUG 2023 COMMUNITY WORKFORCE ADMIN SERVICES AUG 2023 MEMBERSHIP DUES ZOOMGRANTS ANNUAL SUBSCRIPTION FOR HUMAN SERVICES Payments Issued 10/11/2023 Total: PER RETIREMENT PPE 10/6/23 Payments Issued 10/12/2023 Total: STATE WITHHOLDING PE 10/6/2023 STATE WITHHOLDING SPECIAL PAYROLL #4 PE 9/22/23 FEDERAL WITHHOLDING PE 10/6/2023 FEDERAL WITHHOLDING SPECIAL PAYROLL PE 9/22/23 Payments Issued 10/13/2023 Total: ALAMEDA CO. ENVIRON. HEALTH - CORP YARD - SEP 2023 ALAMEDA CO. ENVIRON. HEALTH - THE WAVE - SEP 2023 DEBT TABLE FOR ACFR FY22-23 THE WAVE POOL CHEMICALS REC CLASS INSTRUCTOR CISCO SMARTNET RENEWAL SEP 2023 TRAVEL EXPENSES OSHA INSPECTION AND CLASSIFICATION FEE PG&E BILL (STAGER GYM) ROUTINE POOL MAINTENANCE AT THE WAVE IRON HORSE TRAIL BRIDGE AT DUBLIN BLVD PROJ HEALTHEQUITY: PE 10/6/2023 DEFERRED COMP 401A: PE 10/6/2023 DEFERRED COMP 457: PE 10/6/2023 UTILITY BOX ARTIST FOR PROFESSIONAL SERVICES RENDERED THROUGH JUN 2023 MEMBERSHIP RENEWAL IMAGINE PLAYGROUND - DEC 2020 LS2-A SERVICE TO EAST DUBLIN 09/14/23 LINEN CLEANING FOR PCS RENTALS PROGRAM RECORDS REIMBURSMENT REAL ESTATE ADVISORS - EAST RANCH (CROAK RANCH) REAL ESTATE ADVISORS - DUBLIN CROSSING PHASE 5 RECORDS REIMBURSMENT SEP 2023 TRAVEL EXPENSES CULTURAL ARTS REMODEL & CIVIC CTR IMPROV STATE SWPPP NOI FEE - WALLIS RANCH COMMUNITY PARK PURCHASE CARD STATEMENT — SEP 2023 SODIUM HYPOCHLORITE (CHLORINE) FOR THE WAVE PARS: PE 10/6/2023 PARS: SPECIAL PAYROLL PE 9/22/2023 Payments Issued 10/16/2023 Total: FTHLP LOAN 23-01 Payments Issued 10/20/2023 Total: BLDG. INSP., CODE ENF. & PLAN CHECK FY24 SEP 2023 PRINTING SERVICES FOR FY23-24 BUSINESS CARDS BUSINESS CARDS PEST MANAGEMENT SEP 2023 SMALL BUS NAV TECHNICAL CONSULTING - BANANA GARDEN CROSSING GUARD SERVICES 603.93 573.08 48.00 3,266.60 26,916.00 1,500.00 209,450.43 163.60 1,476.50 633.00 7,085.61 2,454.26 499.00 6,000.00 627,087.92 94,713.19 94,713.19 22,364.20 15.17 71,611.87 162.27 94,153.51 1,861.00 820.00 550.00 400.20 355.20 13,492.90 1,803.45 438.75 2,121.09 12,929.95 532,950.00 4,889.09 1,274.02 26,745.01 1,000.00 376.00 95.00 5,546.25 18,033.70 361.00 993.15 5,000.00 2,500.00 332.92 1,699.50 528,708.25 860.00 61,444.23 3,085.08 3,101.35 109.09 1,233,876.18 40,000.00 40,000.00 72,896.00 460.10 103.47 62.32 4,229.30 2,100.00 38,116.32 143 Print Date: 1 1 / 14/2023 City of Dublin Payment Issuance Report Payments Dated 10/I/2023 through 10/31/2023 Page 5 of 9 10/23/2023 AMADOR VALLEY INDUSTRIES LLC 10/23/2023 ARCHON ENERGY SOLUTIONS 10/23/2023 AT&T - CALNET 3 10/23/2023 AT&T - CALNET 3 10/23/2023 ATTORNEY XIUYUAN HU 10/23/2023 AVANTPAGE INC 10/23/2023 BAY AREA NEWS GROUP EAST BAY 10/23/2023 BEST VERSION MEDIA, LLC 10/23/2023 BIG O'TIRES #7 10/23/2023 BLAISDELL'S BUSINESS PRODUCTS 10/23/2023 CALIFORNIA BUILDING STANDARDS COMMISSION 10/23/2023 CALLANDER ASSOCIATES INC. 10/23/2023 CAPIO 10/23/2023 CARBONIC SERVICE 10/23/2023 CATHY GODFREY 10/23/2023 CDW GOVERNMENT INC 10/23/2023 CDW GOVERNMENT INC 10/23/2023 CHABOT-LAS POSITAS COLLEGE DST 10/23/2023 CHRISTINE PETIT 10/23/2023 CITY OF PLEASANTON 10/23/2023 CITY OF SAN LEANDRO 10/23/2023 CIVICA LAW GROUP APC 10/23/2023 CIVICPLUS, LLC 10/23/2023 COLLEEN TRIBBY 10/23/2023 CONSOR NORTH AMERICA, INC. 10/23/2023 CONSOR NORTH AMERICA, INC. 10/23/2023 CORODATA SHREDDING, INC. 10/23/2023 COULSON & ASSOCIATES 10/23/2023 CSW/STUBER-STROEH ENGINEERING GROUP, INC. 10/23/2023 CSW/STUBER-STROEH ENGINEERING GROUP, INC. 10/23/2023 CSW/STUBER-STROEH ENGINEERING GROUP, INC. 10/23/2023 DELL MARKETING L.P. C/O DELL USA L.P. 10/23/2023 DEPARTMENT OF JUSTICE ACCTNG OFFICE -CASHIERING UNI 10/23/2023 DEPARTMENT OF JUSTICE ACCTNG OFFICE -CASHIERING UNI 10/23/2023 DEPT OF CONSERVATION DIV OF ADMIN SVCS AC 10/23/2023 DUBLIN CHAMBER OF COMMERCE 10/23/2023 DUBLIN CHEVROLET 10/23/2023 DUBLIN CHEVROLET 10/23/2023 DUBLIN TROPHY HOUSE 10/23/2023 DUTCHOVER & ASSOCIATES 10/23/2023 EAST BAY GRASS 10/23/2023 ELECTRONIC INNOVATIONS, INC 10/23/2023 ELECTRONIC INNOVATIONS, INC 10/23/2023 EUROPEAN MOBILE WERKS 10/23/2023 GANNETT FLEMING, INC. 10/23/2023 GRAFIX SHOPPE 10/23/2023 GUIDA SURVEYING INC. 10/23/2023 HARRELL HARRIS PHOTOGRAPHY 10/23/2023 ICMA 10/23/2023 INTEGRA PLANNING & LANDSCAPE ARCHITECTURE 10/23/2023 INTERACTIVE DATA, LLC 10/23/2023 IRON MOUNTAIN 10/23/2023 JEAN JOSEY 10/23/2023 KASHEF QAADRI 10/23/2023 KASHEF QAADRI 10/23/2023 LANGUAGE LINE SERVICES 10/23/2023 LANLOGIC INC. 10/23/2023 LINDA SMITH 10/23/2023 LINDA SMITH 10/23/2023 LSA ASSOCIATES INC. 10/23/2023 MARISSA CLEVENGER 10/23/2023 METRO MOBILE COMMUNICATIONS 10/23/2023 M-GROUP 10/23/2023 MICHAEL BAKER INT'L, INC. 10/23/2023 MICHAEL MCCORRISTON 10/23/2023 MINUTEMAN PRESS 10/23/2023 MINUTEMAN PRESS 10/23/2023 MINUTEMAN PRESS TRASH SERVICES - CAMP PARKS - SEP 2023 PERMIT REFUND FOR #BLDG-2023-02080 CXLD BY CNTRCTR SERVICE TO CIVIC FIRE ALARM 10/01/23 SERVICE TO PSC 10/01/23 ASSET SEIZURE D21-02726 TRANSLATING, EDITING & PROOFREADING SERVICES LEGAL NOTICES SEP 2023 WATERPARK ADVERTISING - AD SPACE POLICE VEHICLE REPAIRS & MAINTENANCE OFFICE SUPPLIES - AUG 2023 GREEN BUILDING FEES JUL-SEP 2023 TASK ORDER 2 - MAPE MEMORIAL PARK PATHWAY RELO. CAPIO MEMBERSHIP THROUGH 11/30/24 THE WAVE POOL CHEMICALS UTILITY BOX ART APC SMART UPS 750V CISCO MERAKI MR44 - WIRELESS ACCESS POINT - WI-FI TVCC - FALL JOB FAIR SPONSORSHIP REC CLASS INSTRUCTOR FREEWAY INTERCHANGE DEBT PYMT JUL-SEP 2023 ALAMEDA COUNTY CITY MANAGER ASSOCIATION ANNUAL DUE SPECIAL COUNSEL LEGAL SERVICES WAVE ANNUAL HOSTING FEE 2023 LEAGUE OF CALIFORNIA CITIES (LOCC) CONFERENCE CARRYOVER PO 2200165 KOOPMAN CANYON CREEK CHANNEL AND BANK REPAIR SHRED BIN PICKUP FOR SEP 2023 ENGINEERING SERVICES - PLAN REVIEW JUL 2023 GREEN STORMWATER INFRASTRUCTURE ENG SVCS DUBLIN STANDARD PLANS AND DETAILS UPDATE PLANNING & PRELIMINARY ENGINEERING VILLAGE PARKWAY DELL MOBILE PRECISION WORKSTATION 5680 CTO FINGERPRINTING FEES LIVESCAN FEES SEISMIC HAZARD MAPPING FEE (SMIP) JUL-SEP 2023 ANNUAL MEMBERSHIP DUES POLICE VEHICLE REPAIRS & MAINTENANCE 2023 CHEVROLET TAHOE (2) REPLACING 16D04 & 16D12 BUSINESS ANNIVERSARY PLAQUES LANDSCAPE PLAN CHECK & INSPECTIONS HARVEST FAIR ENTERTAINMENT ON -CALL INTRUSION DET, ACCESS, ALARM, RELATED EQUIP ON -CALL INTRUSION DETECTION/ALARM SVCS POLICE VEHICLE REPAIR & MAINTENANCE IRON HORSE NATURE PARK AND OPEN SPACE PHASE 1 PATROL VEHICLE GRAPHIC KITS ENGINEERING SERVICES - PLAN REVIEW JUL 2023 PHOTOGRAPHY SERVICES ICMA ANNUAL MEMBERSHIP RENEWAL LANDSCAPE PLAN CHECK & INSPECTIONS IDICORE SOFTWARE POLICE RECORDS STORAGE LOCC ANNUAL CONFERENCE LOCC ANNUAL CONFERENCE AAPI LEADERSHIP SUMMIT LANGUAGE LINE SERVICES FOR SEP 2023 THE RETURN FROM QUEST (LANLOGIC) FOR THE EXTRON RE SISTER CITY TRIP TO BRAY, IRELAND CM MEETING/MEAL WITH CAMP PARKS AND DOD OFFICIALS CEQA DOCUMENT PREP FOR DUBLIN FALLON 580 PROJECT TECHNICAL TRAINING FOR CLERKS (TTC) 400-ELECTIONS UNIFORM REPLACEMENTS PLANNING SERVICES - BOULEVARD PH 1-5 AFFORDABLE RENTAL HOUSING ASSISTANCE LOCC ANNUAL CONFERENCE ED - MARKET PLACE BUSINESS CARDS BIKE RIDE W/MAYOR POSTCARDS 250 CT DUBLIN MERCHANT POSTCARD - ADVERTISING 36,129.48 211.60 47.80 94.05 36,298.46 60.00 1,001.04 408.30 254.89 1,873.61 1,260.90 11,049.17 275.00 866.40 1,000.00 1,143.99 47,705.41 600.00 758.40 5,529.29 360.00 18,249.82 2,718.66 103.41 6,493.00 2,568.50 40.50 11,602.50 8,637.50 10,857.00 16,163.00 5,683.58 418.00 461.00 4,080.57 1,260.00 800.00 96,776.00 509.36 247.50 300.00 44,500.00 8,103.30 6,082.09 30,855.50 2,228.00 3,722.74 900.00 1,200.00 1,147.50 291.50 372.67 123.59 138.00 122.28 52.65 99.15 128.45 169.34 7,900.25 233.64 1,787.90 4,385.00 1,800.00 116.59 169.84 46.92 201.61 144 Print Date: 1 1 / 14/2023 City of Dublin Payment Issuance Report Payments Dated 10/1/2023 through 10/31/2023 Page 6 of 9 10/23/2023 MMANC 10/23/2023 MNS ENGINEERS, INC. 10/23/2023 NATIONAL CIVIC LEAGUE 10/23/2023 NATIONAL LEAGUE OF CITIES 10/23/2023 NICHOLS CONSULTING ENGINEERS 10/23/2023 OFFICE TEAM 10/23/2023 ONE WORKPLACE L. FERRARI LLC 10/23/2023 PARS PARS RETIREMENT CONTRIBUTION 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PG&E 10/23/2023 PHOENIX GROUP INFO SYS. 10/23/2023 PIER 5 LAW OFFICES 10/23/2023 PIER 5 LAW OFFICES 10/23/2023 PLAN JPA 10/23/2023 PLAN JPA 10/23/2023 PRIME TIME ENTERTAINMENT 10/23/2023 PRUDENTIAL OVERALL SUPPLY 10/23/2023 PRUDENTIAL OVERALL SUPPLY 10/23/2023 PRUDENTIAL OVERALL SUPPLY 10/23/2023 PRUDENTIAL OVERALL SUPPLY 10/23/2023 PRUDENTIAL OVERALL SUPPLY 10/23/2023 QUADIENT FINANCE USA, INC. 10/23/2023 RAYNE OF SAN JOSE 10/23/2023 RAYNE OF SAN JOSE 10/23/2023 RAYNE OF SAN JOSE 10/23/2023 ROMO STUDIOS, LLC. 10/23/2023 ROSIE LIU 10/23/2023 ROTH STAFFING COMPANIES, L.P. 10/23/2023 RRM DESIGN GROUP, A CA CORP 10/23/2023 S & J ADVERTISING INC 10/23/2023 SAN RAMON CHAMBER OF COMMERCE 10/23/2023 SHAMROCK OFFICE SOLUTIONS, LLC FILE 2399 10/23/2023 SHUMS CODA ASSOCIATES INC 10/23/2023 SOLARWINDS, INC. 10/23/2023 STANFORD HEALTH -VALLEYCARE OCCUPATIONAL HEALTH 10/23/2023 STONERIDGE CHRYSLER JEEP DODGE 10/23/2023 SYED SAMEER SHABIR HAKIM 10/23/2023 TESLA ENERGY 10/23/2023 THE INDEPENDENT 10/23/2023 THE SOURCING GROUP, LLC 10/23/2023 THE SOURCING GROUP, LLC 10/23/2023 T-MOBILE USA, INC. 10/23/2023 TRB AND ASSOCIATES, INC. 10/23/2023 TREASURER ALAMEDA COUNTY 10/23/2023 TREASURER ALAMEDA COUNTY 10/23/2023 TREASURER ALAMEDA COUNTY GENERAL SERVICES AGENCY 10/23/2023 TRI-VALLEY JANITORIAL INC. 10/23/2023 TRI-VALLEY JANITORIAL INC. 10/23/2023 TRI-VALLEY JANITORIAL INC. MMANC MEMBERSHIP RENEWAL STORMWATER INSP. SVCS - NOV 2018 2023 NATIONAL CIVIC LEAGUE MEMBERSHIP SMITH NATIONAL LEAGUE OF CITIES DUES FY23-24 DESIGN SVCS-IRON HORSE NATURE PARK TEMPORARY EMPLOYEE -SHORT TERM RECORDS PROJECT STANDING DESKS TRUSTEE AND ADMINISTRATIVE FEES FY 22-23 SERVICE TO GLEASON IRRIG 09/24/23 VAR PARK IRRIGATION 08/07/23 B10S SERVICE TO CIVIC CENTER 09/13/23 SERVICE TO CORP YARD 09/28/23 SERVICE TO SHANNON CENTER 09/28/23 SERVICE TO SCH RNCH PARK 09/27/23 B1 SERVICE TO PASSATEMPO 09/24/23 B1 SERVICE TO SEAN DIAMOND 09/26/23 B1 SERVICE TO POSITANO IRRIG 09/28/23 SERVICE TO FALLON IRRIG 09/24/23 SERVICE TO GLEASON IRRIG 09/24/23 SERVICE TO GRAFTON IRRIG 09/2/23 SERVICE TO ART LIGHTING AVB 09/24/23 TC1 SERVICE TO FALLON 09/25/23 TC1 SERVICE TO 6795 DOUGHERTY 10/02/23 TC1 SERVICE TO AVB 09/27/23 TC1 SERVICE TO POSITANO 09/23/23 LS2-A SERVICE TO AVB 09/29/23 SERVICE TO HCP 09/27/23 SERVICE TO FS16 09/11/23 SERVICE TO HPM 09/27/23 CROSSROADS INTEGRATION ONE TIME FEE ASSET SEIZURE D21-02726 ASSET SEIZURE D21-02726-1 REIMBURSEMENT FOR INS. CLAIM 4A2210V1N4L-0001 GENERAL LIABILITY CLAIMS - AUG 2023 SOUND SERVICES FOR SPECIAL EVENTS MAT SERVICES CIVIC OCT 2023 MAT SERVICES WAVE OCT 2023 MAT SERVICES SENIOR OCT 2023 MAT SERVICES SHANNON OCT 2023 MAT SERVICES CORP OCT 2023 POSTAGE FEES FOR SEP 2023 WATER SOFTENER SERVICES FS16 OCT 2023 WATER SOFTENER SERVICES FS17 OCT 2023 WATER SOFTENER SERVICES FS18 OCT 2023 HERITAGE PARK PUBLIC ART PROJECT UTILITY BOX ART TEMP EMPLOYEE FOR CDD RECORDS RETENTION PROJECT LANDSCAPE PLAN CHECK & INSPECTIONS CITY OF DUBLIN YOUR TOWN MONTHLY MAGAZINE - AD 2023 TRI-VALLEY MAYORS' SUMMIT ADD'L SEATS EQUIPMENT MAINTENANCE BLDG. INSP., CODE ENF. & PLAN CHECK SEP 2023 SOLARWINDS USER DEVICE TRACKER UT2500 TB TEST FEES POLICE VEHICLE REPAIRS & MAINTENANCE PCS COMMISSION 5-15-2023 PERMIT REFUND FOR #BLDG-2023-02152 CXLD BY CNTRCTR SPLATTER ADVERTISING PEOPLE OF THE PARKS REUSABLE BAGS PEOPLE OF THE PARKS VOLUNTEERS SHIRTS CELL PHONE SERVICES THROUGH 9/20/2023 BLDG. INSP., CODE ENF. & PLAN CHECK FY24 SEP 2023 ASSET SEIZURE D21-02726 ASSET SEIZURE D21-02726 FUEL - SEP 2023 JANITORIAL SUPPLIES SUPPLY AUG 2023 JANITORIAL SERVICES & SUPPLY - CAMP PARKS -OCT 2023 JANITORIAL SERVICES - OCT 2023 95.00 25,550.00 2,500.00 6,171.00 46,584.25 612.00 205.19 1,096.25 6.96 3,562.88 6,963.69 1,682.63 95.62 319.32 76.15 137.75 176.15 13.03 14.40 10.51 256.16 168.42 220.96 72.71 334.23 1,473.04 2,062.21 855.75 423.40 995.00 10,000.00 69,737.83 8,904.00 2,736.18 4,600.00 93.46 81.52 87.99 75.90 52.68 296.99 225.40 247.00 194.35 20,000.00 1,000.00 1,389.12 5,690.00 6,450.00 340.00 2,575.23 910.00 522.00 105.00 1,121.79 50.00 295.60 1,625.00 664.46 1,387.38 673.25 40,386.00 36,300.00 761,754.76 21,821.36 5,844.81 32,069.31 22,884.36 145 Print Date: 1 1 / 14/2023 City of Dublin Payment Issuance Report Payments Dated 10/1/2023 through 10/31/2023 Page 7 of 9 10/23/2023 TRI-VALLEY TRANSPORT. COUNCIL 10/23/2023 UNITED SITE SERVICES OF CA INC 10/23/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 10/23/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 10/23/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 10/23/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 10/23/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 10/23/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 10/23/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 10/23/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 10/23/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 10/23/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 10/23/2023 WC3-WEST COAST CODE CONSULTANT 10/23/2023 WILLDAN ENERGY SOLUTIONS 10/23/2023 WILLDAN HOMELAND SOLUTIONS 10/23/2023 WILLDAN HOMELAND SOLUTIONS 10/23/2023 XIN SHERRY HU 10/24/2023 DSRSD 10/26/2023 INTERNAL REVENUE SERVICE 10/27/2023 CAL PERS 10/27/2023 EMPLOYMENT DEVELOPMENT DEPT 10/30/2023 HEALTHEQUITY, INC. 10/30/2023 I C M A 401 PLAN 10/30/2023 I C M A 457 PLAN 10/30/2023 US BANK- PARS 10/31/2023 A4 PROMOTIONS & INCENTIVES 10/31/2023 ADVANCED MOBILITY GROUP 10/31/2023 AKSHAY ARORA ARORA TENNIS & FITNESS ACADEMY 10/31/2023 ALAMEDA COUNTY FIRE DEPARTMENT ATTN: ACCOUNTS RECE 10/31/2023 ALL CITY MANAGEMENT SVCS INC 10/31/2023 ALMETEK INDUSTRIES INC 10/31/2023 ALPHA MEDIA LLC KKIQ/KUIC/KKKDV 10/31/2023 APEX GRADING 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 AT&T - CALNET 3 10/31/2023 BAY ALARM COMPANY 10/31/2023 BAY ALARM COMPANY 10/31/2023 BAY ALARM COMPANY 10/31/2023 BIG O'TIRES #7 10/31/2023 BKF ENGINEERS 10/31/2023 BPXPRESS 10/31/2023 BSK ASSOCIATES INC. 10/31/2023 BSK ASSOCIATES INC. 10/31/2023 BSK ASSOCIATES INC. TRI-VALLEY TRANSPORTATION FEES JUL-SEP 2023 SEPTIC TANK SERVICES NOV 2023 WINDOW & CARPET CLEANING CIVIC SEP 2023 WINDOW & CARPET CLEANING LIBRARY SEP 2023 WINDOW & CARPET CLEANING SENIOR SEP 2023 WINDOW & CARPET CLEANING SHANNON SEP 2023 WINDOW & CARPET CLEANING PSC SEP 2023 WINDOW & CARPET CLEANING WAVE SEP 2023 WINDOW & CARPET CLEANING CIVIC SEP 2023 WINDOW & CARPET CLEANING LIBRARY SEP 2023 WINDOW & CARPET CLEANING HERITAGE SEP 2023 WINDOW & CARPET CLEANING WAVE SEP 2023 BLDG. INSP., CODE ENF. & PLAN CHECK SEP 2023 HVAC SETPOINT POLICY DEVELOPMENT SERVICES ENERGY EFFICIENCY/INFRASTRUCTURE IMPROVEMENTS RETENTION RELEASE LOCC ANNUAL CONFERENCE SERVICE TO 9/30/2023 Payments Issued 10/23/2023 Total: Payments Issued 10/24/2023 Total: FEDERAL WITHHOLDING: PE 10/20/23 Payments Issued 10/26/2023 Total: PERS RETIREMENT PLAN: PE 10/20/23 & OCT COUNCIL CA STATE WITHHOLDING: PE 10/20/23 Payments Issued 10/27/2023 Total: HEALTHEQUITY: PE 10/20/23 DEFERRED COMP 401A: PE 10/20/23 DEFERRED COMP 457: PE 10/20/23 PARS: PE 10/20/23 Payments Issued 10/30/2023 Total: PRINTING SERVICES FOR FY23-24 - SPLATTER TRAFFIC SIGNAL SYSTEMS SUPPORT SVCS AUG 2023 REC CLASS INSTRUCTOR FIRE SERVICES SEP 2023 CROSSING GUARD SERVICES 4" SS BL CREEK ALAMEDA LOGO & ADHESIVE KKIQ WAVE RADIO ADVERTISEMENT AND LIVE EVENTS SCHAEFER RANCH GHAD PROFESSIONAL SERVICES AUG 2023 SERVICE TO WAVE 10/12/23 SERVICE TO 800 10/12/23 SERVICE TO SHANNON 10/12/23 SERVICE TO SR ALARM 10/12/23 SERVICE TO CIVIC 10/12/23 SERVICE TO LIBRARY 911 10/14/23 SERVICE TO CY 10/14/23 SERVICE TO CY FAX 10/14/23 SERVICE TO PSC FIRE ALARM 10/14/23 SERVICE TO FS18 10/14/23 SERVICE TO CY 10/14/23 SERVICE TO BLDG INSP 10/14/23 SERVICE TO ELEVATOR 10/14/23 HERITAGE CENTER BACKUP 10/06/23 HERITAGE 9391018979 10/14/23 SHANNON CENTER ALARM 9391063350 10/12/23 ALARM SERVICES OCT 2023 ALARM SERVICES FS17 OCT 2023 ALARM SERVICES SENIOR OCT 2023 POLICE VEHICLE REPAIRS & MAINTENANCE TASSAJARA RD GAP CLOSURE PROJECT 2023 SLURRY SEAL PROPERTY PLAN ROOM SAMPLING/TESTING ALAMO CRK PRK FENCE SEP 2023 WALLIS RNCH GEOTECH SRVS FOR SOIL CLASSIF SEP 2023 JORDAN RNCH SQ. GEOTECH SRVS DURING DESIGN SEP 2023 99,732.45 726.38 616.67 2,669.34 720.17 1,244.25 1,971.00 736.42 218.00 763.00 928.00 1,744.00 12,413.75 2,119.50 741,589.95 266,845.00 1,220.36 2,871,929.34 417,981.85 417,981.85 71,754.30 71,754.30 95,010.78 22,153.95 117,164.73 3,839.09 1,242.43 28,627.98 3,044.62 36,754.12 863.40 5,657.50 38,706.00 1,533,986.16 16,183.28 3,315.51 300.00 9,936.00 103.75 0.01 231.51 184.43 104.73 27.10 52.66 27.10 52.66 78.20 232.10 27.10 103.75 52.85 27.10 27.10 142.83 142.83 142.83 179.25 4,050.75 59.00 442.00 1,170.00 3,206.44 146 Print Date: 1 1 / 14/2023 City of Dublin Payment Issuance Report Payments Dated 10/I/2023 through 10/31/2023 Page 8 of 9 10/31/2023 CALEHS ATTN: JOE MOULTON 10/31/2023 CALLANDER ASSOCIATES INC. 10/31/2023 CASCADIA CONSULTING GROUP, INC 10/31/2023 CATHERYN M GRIER 10/31/2023 CDW GOVERNMENT INC 10/31/2023 CDW GOVERNMENT INC 10/31/2023 CIVICA LAW GROUP APC 10/31/2023 CIVICWELL 10/31/2023 COMCAST 10/31/2023 CONSOLIDATED ENGINEERING 10/31/2023 COULSON & ASSOCIATES 10/31/2023 CSW/STUBER-STROEH ENGINEERING GROUP, INC. 10/31/2023 DAVID L. GATES & ASSOCIATES, INC. 10/31/2023 DIV OF THE STATE ARCHITECT 10/31/2023 DSCA CRICKET ACADEMY 10/31/2023 DSRSD 10/31/2023 DUBLIN CHEVROLET 10/31/2023 ENGEO INC 10/31/2023 ENGEO INC 10/31/2023 ENGEO INC 10/31/2023 ENGEO INC 10/31/2023 ENGEO INC 10/31/2023 ENGEO INC 10/31/2023 ENTERPRISE RENT A CAR EAN SERVICES, LLC 10/31/2023 EOA, INC. 10/31/2023 EOA, INC. 10/31/2023 EUROPEAN MOBILE WERKS 10/31/2023 FIELDMAN, ROLAPP & ASSOCIATES 10/31/2023 FIELDMAN, ROLAPP & ASSOCIATES 10/31/2023 FRANCISCO & ASSOCIATES, INC. 10/31/2023 GANNETT FLEMING, INC. 10/31/2023 GANNETT FLEMING, INC. 10/31/2023 GEOCON CONSULTANTS, INC. 10/31/2023 GOODFELLOW SEQUOIA AJV 10/31/2023 GRAYBAR ELECTRIC COMPANY, INC. 10/31/2023 GROUP 4 ARCHITECTURE, RESEARCH + PLANNING, INC. 10/31/2023 HARRELL HARRIS PHOTOGRAPHY 10/31/2023 HDL COREN & CONE 10/31/2023 HERC RENTALS INC. 10/31/2023 HF&H CONSULTANTS, LLC 10/31/2023 HF&H CONSULTANTS, LLC 10/31/2023 KHALIF HOODYE 10/31/2023 KIMLEY-HORN AND ASSOC. INC. 10/31/2023 KITTELSON & ASSOCIATES, INC. 10/31/2023 L.N. CURTIS AND SONS 10/31/2023 LPA, INC. 10/31/2023 MARK THOMAS & COMPANY, INC. 10/31/2023 MCE CORPORATION 10/31/2023 MCE CORPORATION 10/31/2023 METRO MOBILE COMMUNICATIONS 10/31/2023 MEYERS NAVE 10/31/2023 MEYERS NAVE 10/31/2023 MEYERS NAVE 10/31/2023 MNS ENGINEERS, INC. 10/31/2023 MNS ENGINEERS, INC. 10/31/2023 MNS ENGINEERS, INC. 10/31/2023 MNS ENGINEERS, INC. 10/31/2023 NICHOLAS OCHOA 10/31/2023 NICHOLS CONSULTING ENGINEERS 10/31/2023 NICHOLS CONSULTING ENGINEERS 10/31/2023 NOVANI, LLC. 10/31/2023 OFFICE TEAM 10/31/2023 OMG NATIONAL 10/31/2023 PAKPOUR CONSULTING GROUP, INC. 10/31/2023 PAKPOUR CONSULTING GROUP, INC. 10/31/2023 PG&E 10/31/2023 PG&E 10/31/2023 PG&E DESIGNATED UST OPERATOR INSP. SVCS OCT 2023 WALLIS RANCH PARK DESIGN SERVICES AUG 2023 SB 1383 IMPLEMENTATION ASSISTANCE JUL 2023 PLANNING COMMISSION 10/24/2023 ISF-SURVEILLANCE CAMERAS CIVIC CENTER ISF-SURVEILLANCE CAMERAS -HERITAGE CENTER SPECIAL COUNSEL LEGAL SERVICES CIVICSPARK FELLOW SEP 2023 INTERNET/CABLE SVC VARIOUS CITY DEPARTMENTS TASK ORDER 1 CAC SPECIAL INSPECT & TESTING OCT 2023 PLAN REVIEW WALLIS RANCH COMM PARK AUG 2023 SURVEYING SERVICES AUG 2023 ALAMO CREEK FENCE DESIGN SERVICES AUG2023 DIV OF THE STATE ARCHITECT CASP JUL-SEP 2023 FIELD RENTAL DEPOSIT REFUND RECYCLED H2O METER RELOCATION TO DON BIDDLE TO DSG POLICE VEHICLE REPAIRS & MAINTENANCE SCHAEFER RANCH GHAD PROFESSIONAL SERVICES JUL 2023 FALLON CROSSING GHAD PROF SERVICES JUL 2023 FALLON CROSSING GHAD PROF SERVICES SEP 2023 FALLON CROSSING GHAD PROF SERVICES AUG 2023 SCHAEFER RANCH GHAD PROF SERVICES AUG 2023 SCHAEFER RANCH GHAD PROF SERVICES SEP 2023 RENTAL CAR TOLL EVIRON & SUS DIVISION PLAN REVIEW STORMWATER NPDES IMP ASSISTANCE JUL 2023 POLICE VEHICLE REPAIR & MAINTENANCE FINANCIAL ADVISORY SERVICES -EAST RANCH CFD DUBLIN BOULEVARD EXTENSION FUNDING PLAN ADMIN/AUDIT SERVICE FOR CITY ASSES. DIST. SEP 2023 IRON HORSE NATURE PARK AND OPEN SPACE PH1 SEP 2023 TASK ORDER 3 -CM/PM SERV. WALLIS RNCH PRK SEP 2023 TASK ORDER 3 - ST0117 2023 SLURRY SEAL - MATERIAL IRON HORSE TRAIL BRIDGE AT DUBLIN BLVD PROJ TV MOUNTS FOR DAC CLASSROOMS DESIGN OF CULTURAL ARTS CENTER SEP 2023 PHOTOGRAPHY SERVICES CONTRACT SERVICES PROPERTY TAX: OCT - DEC 2023 HERC RENTALS SOLID WASTE FRANCHISE AGREEMENT AMENDMENT SOLID WASTE FRANCHISE AGREEMENT AMENDMENT SEP 2023 HOMELESS LIAISON TRAINING HOODYE DWNTWN DUBLIN HINES PROJ. TRANSP. ANALYS. AUG 2023 SB 743 VMT IMPLEMENTATION & MODEL UPDATE AUG 2023 CRIME PREVENTION EMPLOYEE SHIRTS TASK ORDER 2 LIBRARY CONCEPT DESIGN SEP 2023 IRON HORSE TRAIL CROSSING DESIGN SVCS OCT 2023 MAINTENANCE SERVICES - AUG 2023 MAINTENANCE SERVICES - SEP 2023 REPLACEMENT UNIFORM FALLON VILLAGE GHAD PROFESSIONAL SERVICES AUG 2023 SCHAEFER RANCH GHAD PROFESSIONAL SERVICES JUL 2023 FALLON VILLAGE GHAD PROF SERVICES JUL 2023 INSP/CONSTR MGMT-2021 SLURRY SEAUDUBLIN BLVD PAVE IRON HORSE TRAIL BRIDGE AT DUBLIN BLVD TO10 - INSP. SVCS - VILLAGE PARKWAY SEP 2023 FALLON SPORTS PARK PH3 PW INSPECTIONS AUG 2023 PLANNING COMMISSION 10/24/2023 TASKORDER3 - MULTI-YEARPAVINGWORKPLANPH1 SEP 2023 DESIGN SVCS-IRON HORSE NATURE PARK SEP 2023 ANNUAL MAINT SUPPORT FOR TRAFFIC SIGNAL SERVER NET TEMPORARY EMPLOYEE -SHORT TERM RECORDS PROJECT PROMOTIONAL ITEMS-DPS STICKERS CONSTRUCTION MGMT-DON BIDDLE COMM PARK SEP 2023 CONSTRUCTION MGMT-FALLON SPORTS PARK PH3 AUG 2023 B6 SERVICE TO FSP 10/05/23 IRRIGATION SERVICE TO 09/29/23 B1 ART LIGHT 7401 DUBLIN BLVD 10/01/23 600.00 1,321.05 6,773.75 50.00 16,919.60 16,085.10 10,959.12 7,750.00 579.84 6,497.28 237.50 9,959.70 2,976.66 1,162.40 1,245.00 4,705.57 94.54 5,966.04 1,046.11 1,320.25 2,854.58 5,193.73 11,966.12 5.70 121.00 12,704.75 1,800.00 16,365.00 1,665.00 16,897.47 15,427.75 7,921.12 2,808.75 88,350.00 1,582.43 20,785.47 675.00 1,997.93 2,739.84 14,907.50 15,397.50 30.30 44,113.00 347.50 250.95 5,127.50 2,646.82 967,324.02 833,900.25 1,162.71 268.00 95.00 369.39 2,139.05 31,265.15 822.06 721.40 50.00 393.75 22,942.50 3,000.00 150.00 569.28 10,920.00 3,720.00 10,584.41 38.86 264.93 147 Print Date: 1 1 / 14/2023 City of Dublin Payment Issuance Report Payments Dated 10/1/2023 through 10/31/2023 Page 9 of 9 10/31/2023 PG&E 10/31/2023 PG&E 10/31/2023 PG&E 10/31/2023 PG&E 10/31/2023 PG&E 10/31/2023 PHOENIX GROUP INFO SYS. 10/31/2023 RACE TO ZERO WASTE 10/31/2023 REDWOOD TOXICOLOGY LAB. INC. 10/31/2023 RENATA FLECCHIA TYLER 10/31/2023 ROTH STAFFING COMPANIES, L.P. 10/31/2023 RURAL PIG MANAGEMENT, INC. 10/31/2023 SAN JOSE ICE COMPANY 10/31/2023 STORM WATER INSPECTION & MAINTENANCE SERVICES, INC 10/31/2023 STORM WATER INSPECTION & MAINTENANCE SERVICES, INC 10/31/2023 STRAWN CONSTRUCTION, INC. 10/31/2023 SWA GROUP 10/31/2023 TAURINO 10/31/2023 TREASURER ALAMEDA COUNTY 10/31/2023 VIGILANT SOLUTIONS, LLC. 10/31/2023 WAXIE SANITARY SUPPLY 10/31/2023 WORKFORCE INTEGRITY & TRAINING SOLUTIONS, LLC 10/31/2023 WORKFORCE INTEGRITY & TRAINING SOLUTIONS, LLC 10/31/2023 WORKFORCE INTEGRITY & TRAINING SOLUTIONS, LLC 10/31/2023 WORKFORCE INTEGRITY & TRAINING SOLUTIONS, LLC 10/31/2023 WORKFORCE INTEGRITY & TRAINING SOLUTIONS, LLC 10/31/2023 W-TRANS A6 SERVICE TO FS17 10/05/23 TC1 SERVICE TO DB 10/05/2023 LS2-A SERVICE TO 10/06/23 SERVICE TO WAVE 10/05/23 B6 SERVICE TO LIBRARY 09/28/23 PARKING CITATIONS COLLECTED WASTE SORTING FOR SPLATTER AND ST. PATS TOXICOLOGY SERVICES PLANNING COMMISSION 10/24/2023 TEMP EMPLOYEE FOR CDD RECORDS RETENTION PROJECT FERAL PIG TRAPPING AUG 2023 SPLATTER ICE TRASH CAPTURE DEVICE MAINTENANCE AUG 2023 TRASH CAPTURE DEVICE MAINTENANCE JUL 2023 CULTURAL ARTS REMODEL & CIVIC CTR IMPROV JORDAN RANCH NEIGHBORHOOD SQ DESIGN AUG 2023 PERMIT REFUND-#BLDG23-02234 PARKING CITATIONS COLLECTED POLICE CAMERAS SOFTWARE RENEWAL WAVE FLOOR SCRUBBER REPAIR TASK ORDER 3 - IRON HORSE NATURE PARK - CWA ADMIN TAKS ORDER 1 SIGNAL COMM UPGRADE SEP 2023 COMMUNITY WORKFORCE ADMIN SERVICES SEP 2023 WALLIS RANCH PARK SEP 2023 WALLIS RANCH PARK AUG 2023 ENGINEERING SERVICES JUL 2023 Payments Issued 10/31/2023 Total: Grand Total for Payments Dated 10/1/2023 through 10/31/2023: Total Number of Payments Issued: 356 106.95 82.91 2,436.85 29,659.30 74.59 374.54 6,179.25 740.52 50.00 1,475.94 10,000.00 1,490.70 9,190.00 15,195.00 320,482.50 13,917.52 243.00 2,122.50 22,620.00 5,250.79 1,003.74 772.50 3,312.81 2,296.62 257.50 2,022.50 4,352,807.44 10,986,684.19 148 City of Dublin Payment Issuance Report Attachment 2 Print Date: 12/4/2023 Page I of 5 Date Issued Payee 11/2/2023 JANINE THALBLUM 11/2/2023 MATTHEW AINI 11/2/2023 STEPHEN WRIGHT 11/2/2023 U.S. BANK CORPORATE PMT SYSTEM 11/2/2023 UNUM LIFE INS CO OF AMERICA 11/2/2023 WAHIDA I. RASHID Payments Dated 1I/1/2023 through 11/30/2023 Description PLANNING COMMISSION 10/24/2023 PLANNING COMMISSION 10/24/2023 PLANNING COMMISSION 10/24/2023 PURCHASE CARD STATEMENT- OCT 2023 LIFE AND AD&D PREMIUM - OCT 2023 PLANNING COMMISSION 10/24/2023 11/3/2023 SELECT IMAGING PRINTING & MAILING OF BUSINESS LICENSE RENEWALS 11/5/2023 CAL PERS HEALTH PREMIUM HEALTH INSURANCE PREMIUM - NOV 2023 11/6/2023 A4 PROMOTIONS & INCENTIVES 11/6/2023 ACCOPSA -ALAMEDA COUNTY CHIEFS OF POLICE 11/6/2023 AKSHAYARORA ARORA TENNIS & FITNESS ACADEMY 11/6/2023 ALAMEDA COUNTY FIRE DEPARTMENT ATTN: ACCOUNTS RECE 11/6/2023 ANGEL HOUZE CLAY ART C/O JULIE P. KARTONO 11/6/2023 ASCAP 11/6/2023 AT&T 11/6/2023 AT&T 11/6/2023 AT&T - CALNET 3 11/6/2023 BADAW I & ASSOCIATES 11/6/2023 BAY AREA NEWS GROUP EAST BAY 11/6/2023 BIG O'TIRES #7 11/6/2023 BLACK DIAMOND PAVING LLC 11/6/2023 BLAISDELL'S BUSINESS PRODUCTS 11/6/2023 BMI 11/6/2023 BPXPRESS 11/6/2023 CA SURVEYING & DRAFTING SUPPLY 11/6/2023 CALIFORNIA GREEN BUSINESS NETWORK 11/6/2023 CARBONIC SERVICE 11/6/2023 CDW GOVERNMENT INC 11/6/2023 CHANDLER ASSET MANAGEMENT 11/6/2023 CHRISTINE PETIT 11/6/2023 CITY OF FREMONT 11/6/2023 CITY OF SAN LEANDRO 11/6/2023 CODE PUBLISHING, LLC 11/6/2023 COMCAST 11/6/2023 DEPARTMENT OF JUSTICE ACCTNG OFFICE -CASHIERING UNI 11/6/2023 DREAM RIDE ELEVATOR 11/6/2023 DUBLIN CHEVROLET 11/6/2023 EAST BAY POOL SERVICE, INC. 11/6/2023 ECONOMIC & PLANNING SYSTEMS, INC. 11/6/2023 ECS IMAGING INC. 11/6/2023 ENTERPRISE RENT A CAR EAN SERVICES, LLC 11/6/2023 EVERYTHING GROWS INTERIOR LANDSCAPING 11/6/2023 GEOCON CONSULTANTS, INC. 11/6/2023 GOODWIN CONSULTING GROUP, INC. 11/6/2023 GOODWIN CONSULTING GROUP, INC. 11/6/2023 GRAYBAR ELECTRIC COMPANY, INC. 11/6/2023 GRAYBAR ELECTRIC COMPANY, INC. 11/6/2023 GREGORY SHREEVE 11/6/2023 HEALTHEQUITY, INC. 11/6/2023 IMPEC GROUP,LLC 11/6/2023 IVAN SAN PEDRO 11/6/2023 JENNIFER JOHNSON 11/6/2023 JOHN MUIR HEALTH 11/6/2023 JORDAN FOSS 11/6/2023 JOSEPH THOMAS WASHINGTON 11 11/6/2023 KIDZ LOVE SOCCER 11/6/2023 KIMLEY-HORN AND ASSOC. INC. 11/6/2023 LAURA GAN 11/6/2023 LINDA SMITH 11/6/2023 LSA ASSOCIATES INC. 11/6/2023 MAKE ME A PRO SPORTS 11/6/2023 MATTHEW T GILLER 11/6/2023 NICOLE WANZENRIED 11/6/2023 OFFICE TEAM 11/6/2023 PAGE & TURNBULL INC 11/6/2023 PG&E 11/6/2023 PG&E 11/6/2023 PG&E Amount 50.00 50.00 50.00 73,327.38 10,981.88 50.00 Payments Issued 11/2/2023 Total: 84,509.26 2,536.97 Payments Issued 11/3/2023 Total: 2,536.97 164,591.35 Payments Issued 11/5/2023 Total: 164,591.35 ED - SHOP LOCAL SIGNAGE POST EXECUTIVE SEMINAR 2024 REC CLASS INSTRUCTOR FIRE SERVICES OCT 2023 REC CLASS INSTRUCTOR MUSIC LICENSE FOR FY 2023-24 PSC 600M INTERNET & VOIP SERVICES 600M INTERNET CIVIC CENTER FIBER SERVICES ASE CIRCUITS TO 09/30/23 FINANCIAL AUDIT SERVICES FOR FY22-23- PROGRESS #2 LEGAL NOTICES - OCT 2023 POLICE VEHICLE REPAIRS & MAINTENANCE DV0271 BALANCE REFUND OFFICE SUPPLIES - OCT 2023 MUSIC LICENSING FOR 2023-24 BID PERIOD PRINTING SERV - WALLIS RANCH COMMU PARK PLOTTER INK ALAMEDA COUNTY GREEN BUSINESS PROGRAM 23-24 THE WAVE POOL CHEMICALS ADOBE ACROBAT PRO LGA INVESTMENT CONSULTING SERVICES REC CLASS INSTRUCTOR ALAMEDA COUNTYWIDE CLEAN WATER PROGRAM FY23/24 AC LEADERSHIP ACADEMY MUNI CODE UPDATES CIVIC CENTER COMCAST 500M INTERNET LIVESCAN FINGERPRINTING SEP 2023 ELEVATOR MAINTENANCE OCT 2023 POLICE VEHICLE REPAIRS & MAINTENANCE ROUTINE POOL MAINTENANCE AT THE WAVE INCLUSIONARY ZONING AND IN -LIEU FEE FEASIBILITY INTEGRATION OF LASERFICHE WITH ENERGOV RENTAL CARS - DPS INTERIOR PLANT CARE & MAINT. - NOV 2023 CAMP PARKS SIGN RENOV HAZMAT EXPLORATORY WORK DUBLIN CROSSING SPECIAL TAX LEVY EAST RANCH FORMATION MINI-COM TX-6 PLUS MODULE 4 PORT FACEPLATE TRAVEL REIMBURSEMENT ICC ANNUAL BUSINESS MTG. OCT 2023 FLEXIBLE SPENDING SEP 2023 DV0332 BALANCE REFUND MILEAGE REIMBURSEMENT FOR OCT 2023 MILEAGE REIMBURSEMENT FOR SEP 2023 SAFETY WEEK DIGITAL TOXICITY WEBINAR MMANC CONFERENCE 2023 TRAVEL REIMBURSEMENT PCS COMMISSION 10/16 REC CLASS INSTRUCTOR DOWNTOWN PUBLIC ART PRE -DESIGN PCS COMMISSION 10/16 LEAGUE OF CALIFORNIA CITYS ANNUAL CONFERENCE - TRAVEL REIMBURSMENT CEQA DOC PREP FOR QUARRY LN SCHOOL PAC REC CLASS INSTRUCTOR PCS COMMISSION 10/16 MILEAGE REIMBURSEMENT FOR OCT 2023 TEMPORARY EMPLOYEE -SHORT TERM RECORDS PROJECT CAMP PARK SIGNS RELOCATION SERVICES B10S SERVICE TO EGP 10/11/23 VAR PARK IRRIGATION 10/08/2023 B6 SERVICE TO BRAY CMMN 10/18/23 449.20 1,095.00 630.00 1,407,171.42 144.00 442.50 2,071.18 3,605.34 2,327.24 22,468.50 543.20 68.27 2,558.00 1,399.40 809.00 3,754.79 736.80 1,000.00 414.50 238.60 13,602.97 787.20 86,697.00 4,130.00 752.00 2,300.00 305.00 516.00 2,978.68 7,800.00 12,115.66 3,150.00 2,218.94 212.69 910.00 17,722.50 12,093.75 200.54 21.34 458.66 716.75 5,087.45 45.65 26.40 175.00 1,180.56 50.00 10,120.80 1,307.50 50.00 109.91 1,102.50 3,543.00 50.00 35.44 150.00 810.00 3,738.88 4,636.30 68.49 149 City of Dublin Payment Issuance Report Print Date: 12/4/2023 Payments Dated 1I/1/2023 through 11/30/2023 Page 2 of 5 11/6/2023 PG&E 11/6/2023 PG&E 11/6/2023 PG&E 11/6/2023 PG&E 11/6/2023 PG&E 11/6/2023 PG&E 11/6/2023 PG&E 11/6/2023 PG&E 11/6/2023 PG&E 11/6/2023 PG&E 11/6/2023 PG&E 11/6/2023 PLAN JPA 11/6/2023 PLAN JPA 11/6/2023 PRUDENTIAL OVERALL SUPPLY 11/6/2023 PRUDENTIAL OVERALL SUPPLY 11/6/2023 PRUDENTIAL OVERALL SUPPLY 11/6/2023 PRUDENTIAL OVERALL SUPPLY 11/6/2023 PRUDENTIAL OVERALL SUPPLY 11/6/2023 PRUDENTIAL OVERALL SUPPLY 11/6/2023 RICHARD THORNBURY 11/6/2023 ROBERT FERGUSON ROB'S SKATE ACADEMY 11/6/2023 ROSEMARY ALEX 11/6/2023 ROTH STAFFING COMPANIES, L.P. 11/6/2023 SIMPLER SYSTEMS, INC 11/6/2023 SQUAD SPORTS INC. 11/6/2023 STANFORD HEALTH -VALLEYCARE OCCUPATIONAL HEALTH 11/6/2023 SWINERTON MANAGEMENT AND CONSULTING 11/6/2023 SWINERTON MANAGEMENT AND CONSULTING 11/6/2023 SYED SAMEER SHABIR HAKIM 11/6/2023 TAYLOR OSMER 11/6/2023 THE RELATED COMPANIES OF CALIFORNIA,LLC 11/6/2023 T-MOBILE USA, INC. 11/6/2023 T-MOBILE USA, INC. 11/6/2023 TOMMY COOK 11/6/2023 TRI-VALLEY COMMUNITY TV 11/6/2023 TYLER TECHNOLOGIES, INC. 11/6/2023 TYLER TECHNOLOGIES, INC. 11/6/2023 U.S. BANK 11/6/2023 WEE HOOP, INC. 11/6/2023 WESTEK SYSTEMS INC. 11/6/2023 YAMAHA GOLF CARTS OF CALIF INC 11/6/2023 YVONNE TAYLOR 11/7/2023 DELTA DENTAL OF CALIFORNIA 11/7/2023 VISION SERVICE PLAN - (CA) 11/8/2023 INTERNAL REVENUE SERVICE 11/9/2023 CAL PERS 11/9/2023 EMPLOYMENT DEVELOPMENT DEPT 11/9/2023 WALNUT CREEK FORD 11/13/2023 A4 PROMOTIONS & INCENTIVES 11/13/2023 A4 PROMOTIONS & INCENTIVES 11/13/2023 ADAMSON POLICE PRODUCTS 11/13/2023 ADITYA T. BABU CLUB V.I.P. VOLLEYBALL 11/13/2023 ADVANCED INTEGRATED PEST MANAGEMENT 11/13/2023 ALAMEDA COUNTY FLOOD CONTROL 11/13/2023 ALL CITY MANAGEMENT SVCS INC 11/13/2023 AMADOR VALLEY INDUSTRIES LLC 11/13/2023 AMY'S ENGRAVED SIGNS & AWARDS 11/13/2023 BAKER TILLY US, LLP 11/13/2023 BAY ALARM COMPANY 11/13/2023 BAY ALARM COMPANY 11/13/2023 BAY ALARM COMPANY 11/13/2023 BIG O'TIRES #7 11/13/2023 BOUND TREE MEDICAL, LLC. 11/13/2023 BRINKS, INC. 11/13/2023 CA SURVEYING & DRAFTING SUPPLY 11/13/2023 CDW GOVERNMENT INC 11/13/2023 CHRISTINE PETIT SERVICE TO PSC 10/15/23 TC1 SERVICE TO TASSAJARA 10/10/23 SERVICE TO VARIOUS TC 10/08/23 TC1 SERVICE TO FALLON 10/12/23 TC1 SERVICE TO 3544 DB 10/12/23 LS2-A SERVICE TO ARN & MART 10/16/23 LS2-A SERVICE TO CENTRAL 10/16/23 SERVICE TO SR CTR 10/11/23 LS2-A SERVICE TO AVELLINA 10/12/23 SERVICE TO PSC 10/15/23 A6 SERVICE TO FS18 10/11/23 GENERAL LIABILITY CLAIMS - JUL 2023 GENERAL LIABILITY CLAIMS - SEP 2023 MAT SERVICES PSC OCT 2023 MAT SERVICES CIVIC OCT 2023 MAT SERVICES WAVE OCT 2023 MAT SERVICES SENIOR OCT 2023 MAT SERVICES SHANNON OCT 2023 MAT SERVICES CORP YARD OCT 2023 PCS COMMISSION 10/16 REC CLASS INSTRUCTOR TRAVEL REIMBURSEMENT CONFERENCE SEP 2023 TEMP EMPLOYEE FOR CDD RECORDS RETENTION PROJECT IMPLEMENT SIMPLER 2.0 REC CLASS INSTRUCTOR TB TESTING SEP 2023 PLAN/CONSTR REVIEW CULTURAL ARTS CENTER AUG 2023 PLAN/CONSTR REVIEW CULTURAL ARTS CENTER SEP 2023 PCS COMMISSION 10/16 MILEAGE REIMBURSEMENT FOR OCT 2023 AFFORDABLE HOUSING PREDEVELOPMENT LOAN CELL PHONE SERVICES THROUGH 10/20/2023 PIO & PW CELL PHONE SERVICES THROUGH 10/20/2023 MILEAGE REIMBURSEMENT FOR OCT 2023 RECORD/TELEVISE CITY COUNCIL & PLNG COMM MTGS ENERGOV PROJECT TYLER MUNIS ERP SOFTWARE IMPLEMENTATION DUBLIN CROSSING NO.4 TAX BONDS 2022 ADMIN FEE REC CLASS INSTRUCTOR HARDWARE, SOFTWARE & TECHNICAL SUPPORT GOLF CART RENTAL FOR SPLATTER MILEAGE REIMBURSEMENT FOR SEP 2023 DELTA DENTAL PREMIUM - OCT 2023 VISION INSURANCE PREMIUM - OCT 2023 FEDERAL WITHHOLDING: PE 11/3/23 PERS RETIREMENT PLAN: PE 11/3/23 CA STATE WITHHOLDING: PE 11/3/23 FORD F-150 LIGHTNING (1) FLEET VEHICLE PURCHASE PASSPORT SERVICES BUSINESS CARD BUSINESS CARDS MOTOR BREECHES REC CLASS INSTRUCTOR PEST MANAGEMENT OCT 2023 ZONE 7 PERMIT FEES COLLECTED-Q1 FY23-24 CROSSING GUARD SERVICES TRASH SERVICES - CAMP PARKS OCT 2023 ADA NAMEPLATES CITY COUNCIL TEAM BUILDING WORKSHOP ALARM SERVICES WAVE SNACK BAR NOV 2023 ALARM SERVICES HERITAGE JUL 2023 ALARM SERV. SHANNON SERV. CALL MAY 2023 POLICE VEHICLE REPAIRS & MAINTENANCE EVIDENCE SUPPLIES ARMORED CAR SERVICE PAP 24# 42INX300FT 2C 1 RL MACBOOK PRO 16 & APPLECARE REC CLASS INSTRUCTOR Payments Issued 11/6/2023 Total: Payments Issued 11/7/2023 Total: Payments Issued 11/8/2023 Total: Payments Issued 11/9/2023 Total: Attachment 2 3,080.38 117.82 10,449.56 117.13 112.65 82.13 11.64 782.34 335.27 4,513.76 51.04 3,943.51 18,358.93 53.33 93.46 81.52 87.99 75.90 52.68 50.00 567.00 1,565.47 1,389.12 2,129.35 6,903.00 232.00 79,640.25 57,084.00 50.00 30.39 4,067,006.90 673.25 163.62 46.64 1,057.99 9,100.00 2,100.00 2,200.00 2,544.00 7,807.03 3,594.15 117.90 5,942,357.60 14,105.42 2,172.72 16,278.14 71,324.88 71,324.88 92,845.51 22,097.69 63,616.18 178,559.38 77.58 114.24 16.00 1,314.00 5,078.80 39,310.92 20,213.79 32,645.28 1,674.48 5,000.00 11.86 216.72 116.15 307.28 716.09 291.77 135.05 5,078.08 451.20 150 City of Dublin Payment Issuance Report Print Date: 12/4/2023 Page 3 of 5 11/13/2023 CORWOOD CAR WASH, INC. 11/13/2023 D HARRIS TOURS, INC 11/13/2023 DAHLIN GROUP INC 11/13/2023 DAHLIN GROUP INC 11/13/2023 DAHLIN GROUP INC 11/13/2023 DELL MARKETING L.P. C/O DELL USA L.P. 11/13/2023 EUROPEAN MOBILE WERKS 11/13/2023 FIELDMAN, ROLAPP & ASSOCIATES 11/13/2023 FIELDMAN, ROLAPP & ASSOCIATES 11/13/2023 GRAFIX SHOPPE 11/13/2023 HAZEL WETHERFORD 11/13/2023 HEALTHEQUITY, INC. 11/13/2023 HINDERLITER, DE LLAMAS & ASSOC 11/13/2023 ICMA 401 PLAN 11/13/2023 ICMA 457 PLAN 11/13/2023 INTERACTIVE DATA, LLC 11/13/2023 IRON MOUNTAIN 11/13/2023 JON BEAUCHAMP 11/13/2023 KATHLEEN F RUSHING 11/13/2023 L.N. CURTIS AND SONS 11/13/2023 L.N. CURTIS AND SONS 11/13/2023 LANGUAGE LINE SERVICES 11/13/2023 LANLOGIC INC. 11/13/2023 LANLOGIC INC. 11/13/2023 LEAGUE OF CALIFORNIA CITIES EAST BAY DIVISION 11/13/2023 LINDA SMITH 11/13/2023 LIVERMORE-PLEASANTON UMPIRES ASSOCIATION 11/13/2023 LYNX TECHNOLOGIES, INC. 11/13/2023 LYNX TECHNOLOGIES, INC. 11/13/2023 LYNX TECHNOLOGIES, INC. 11/13/2023 LYNX TECHNOLOGIES, INC. 11/13/2023 MARC SISTO 11/13/2023 MICHAEL BAKER INTL, INC. 11/13/2023 MICHAEL BOITNOTT 11/13/2023 MINUTEMAN PRESS 11/13/2023 MONETTE AU 11/13/2023 MONETTE AU 11/13/2023 PLEASANTON VIP SENIOR CLUB 11/13/2023 PRO CYCLES 11/13/2023 QUADIENT FINANCE USA, INC. 11/13/2023 RAYNE OF SAN JOSE 11/13/2023 RAYNE OF SAN JOSE 11/13/2023 RAYNE OF SAN JOSE 11/13/2023 RCLCO 11/13/2023 ROTH STAFFING COMPANIES, L.P. 11/13/2023 SCA OF CA LLC 11/13/2023 SCA OF CA LLC 11/13/2023 SCA OF CA LLC 11/13/2023 SCA OF CA LLC 11/13/2023 SCA OF CA LLC 11/13/2023 SIMPLER SYSTEMS, INC 11/13/2023 SLIDE GUYS RESTORATION, INC. 11/13/2023 SQUAD SPORTS INC. 11/13/2023 TOWNSEND PUBLIC AFFAIRS, INC 11/13/2023 TRI-SIGNAL INTEGRATION INC 11/13/2023 TRI-SIGNAL INTEGRATION INC 11/13/2023 U.S. POSTAL SERVICE PLEASANTON MPO 11/13/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 11/13/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 11/13/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 11/13/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 11/13/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 11/13/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 11/13/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 11/13/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 11/13/2023 UNIVERSAL BUILDING SERVICES & SUPPLY CO. 11/13/2023 US BANK - PARS 11/13/2023 VERIZON WIRELESS 11/13/2023 WC3-WEST COAST CODE CONSULTANT Payments Dated 1I/1/2023 through 11/30/2023 CAR WASHES FOR ALL DPS VEHICLES FOR JULY THROUGH OCTOBER SHUTTLE FOR SPLATTER ACCIDENT REPAIR SR CENTER CONSTRUCT AUG 2023 ACCIDENT REPAIR SR. CENTER CONSTRUCT FEB 2023 ACCIDENT REPAIR SR CENTER CONSTRUCT APR 2023 7X24 TECHNICAL SUPPORT POLICE VEHICLE REPAIR & MAINTENANCE DUBLIN BOULEVARD EXTENSION FUNDING PLAN FINANCIAL ADVISORY SERVICES -EAST RANCH CFD PATROL VEHICLE GRAPHIC KITS ICMA ANNUAL CONFERENCE 2023 TRAVEL REIMBURSEMENT HEALTHEQUITY: PE 11/3/23 SALES TAX AUDIT CONSULTING OCT-DEC 2023 DEFERRED COMP 401A: PE 11/3/23 DEFERRED COMP 457: PE 11/3/23 IDICORE SUBSCRIPTION - DPS POLICE RECORDS STORAGE LIVESCAN REIMBURSEMENT MUSIC FOR PRESCHOOL FAMILY EVENT PACKABLE JACKETS - DPS MEDELES OUTER CARRIER VEST - DPS LANGUAGE LINE SERVICES FOR OCT 2023 INFORMATION SYSTEMS CONSULTING SVCS OPEN DNS SOFTWARE LOCC PRESIDENTIAL ORIENTATION MTG ICMA ANNUAL CONFERENCE EXPENSE REIMBURSEMENT OFFICIATING SERVICES FOR PCS SPORTS PROGRAMS GIS CONSULTING SERVICES - JUL 2023 GIS CONSULTING SERVICES - AUG 2023 GIS CONSULTING SERVICES - SEP 2023 GIS CONSULTING SERVICES - OCT 2023 MILEAGE REIMBURSEMENT FOR OCT 2023 AFFORDABLE RENTAL HOUSING ASSISTANCE ASCE CON - TRAVEL EXPENSE REIMBURSEMENT OCT 2023 VETERANS DAY SIGNAGE MILEAGE REIMBURSEMENT FOR SEP 2023 MILEAGE REIMBURSEMENT FOR OCT 2023 SENIOR CENTER TRIPS & TOURS PROGRAM POLICE VEHICLE REPAIRS & MAINTENANCE POSTAGE 09/27/23-10/25/23 WATER SOFTENER SERVICES FS17 NOV 2023 WATER SOFTENER SERVICES FS18 NOV 2023 WATER SOFTENER SERVICES FS16 NOV 2023 DUBLIN CROSSING IA #5 PROJECT - PRICE POINT STUDY TEMP EMPLOYEE FOR CDD RECORDS RETENTION PROJECT STREET SWEEP SERV HABITAT HUMANITY OCT 2023 STREET SWEEPING SERVICES JUL 2023 STREET SWEEPING SERVICES AUG 2023 STREET SWEEPING SERVICES SEP 2023 STREET SWEEPING SERVICES OCT 2023 SIMPLER SOFTWARE LICENSING SUPPORT SLIDE MAINTENANCE SERVICE AT THE WAVE REC CLASS INSTRUCTOR GRANT STRATEGY AND WRITING SERVICES FIRE ALARM TESTING LIBRARY NOV 2023- JAN 2024 FIRE ALARM TESTING F/S 16, 17, 18 NOV 2023 POSTAGE FOR 2024 SPRING ACTIVITY GUIDE WINDOW & CARPET CLEANING OCT 2023 WINDOW & CARPET CLEANING SHANNON OCT 2023 WINDOW & CARPET CLEANING - HERITAGE OCT 2023 WINDOW & CARPET CLEANING - WAVE OCT 2023 WINDOW & CARPET CLEANING - CIVIC WINDOWS OCT 2023 WINDOW & CARPET CLEANING - LIBRARY OCT 2023 WINDOW & CARPET CLEANING - SHANNON OCT 2023 WINDOW & CARPET CLEANING - SENIOR OCT 2023 WINDOW & CARPET CLEANING - WAVE OCT 2023 PARS: PE 11/3/23 VERIZON - LPRS BLDG. INSP., CODE ENF. & PLAN CHECK FY24 OCT 2023 Payments Issued 11/13/2023 Total: 11/14/2023 CITY OF PLEASANTON TVBID FEES COLLECTED FOR JUL-SEP 2023 Payments Issued 11/14/2023 Total: 11/15/2023 WFG NATIONAL TITLE INSURANCE COMPANY FTHLP LOAN #23-02 Attachment 2 3,872.00 2,116.00 454.50 218.75 406.25 969.54 1,432.46 1,269.00 9,457.92 111.90 652.87 3,839.09 30,377.00 1,242.43 27,310.39 304.00 372.67 44.99 300.00 204.06 639.39 107.43 4,391.25 1,050.00 58.07 472.04 3,640.00 8,775.00 8,775.00 7,275.00 10,800.00 115.28 1,582.50 2,087.08 202.86 21.35 37.79 4,450.00 1,777.60 4,066.77 247.00 194.35 225.40 24,601.87 1,736.40 618.00 22,845.62 22,845.62 22,845.62 22,845.62 1,500.00 87,000.00 2,901.60 10,000.00 323.75 126.00 4,438.70 616.67 1,413.42 98.00 1,030.75 3,924.00 1,090.00 545.00 763.00 981.00 2,822.96 4,951.14 15,064.25 516,645.26 124,544.60 124,544.60 40,000.00 151 City of Dublin Payment Issuance Report Print Date: 12/4/2023 Page 4 of 5 11/16/2023 U S BANK ST. PAUL 11/17/2023 WFG NATIONAL TITLE INSURANCE COMPANY Payments Dated I I/1/2023 through 11/30/2023 11/20/2023 ALAMEDA CO SURPLUS PROP AUTHOR 11/20/2023 ALAMEDA COUNTY FIRE DEPARTMENT ATTN: ACCOUNTS RECE 11/20/2023 ALLISON KELLY PASCHAL -HUNTER 11/20/2023 ALPHA MEDIA LLC KKIQ/KUIC/KKKDV 11/20/2023 AMY L. JONES 11/20/2023 AT&T - CALNET 3 11/20/2023 AT&T - CALNET 3 11/20/2023 AT&T - CALNET 3 11/20/2023 AT&T - CALNET 3 11/20/2023 AT&T - CALNET 3 11/20/2023 AT&T - CALNET 3 11/20/2023 BIG O'TIRES #7 11/20/2023 CARBONIC SERVICE 11/20/2023 CITY OF PLEASANTON 11/20/2023 CIVICA LAW GROUP APC 11/20/2023 CUBIC ITS, INC. 11/20/2023 DANIEL S COLLEY 11/20/2023 DARREN PHILLIPS 11/20/2023 DSRSD 11/20/2023 DUBLIN CHEVROLET 11/20/2023 DUTCHOVER & ASSOCIATES 11/20/2023 GINA MARIE GARCIA-GABRIELL 11/20/2023 GOLDEN STATE FLEET SVCS INC 11/20/2023 HAYWARD RUBBER STAMP CO INC 11/20/2023 HF&H CONSULTANTS, LLC 11/20/2023 INTEGRA PLANNING & LANDSCAPE ARCHITECTURE 11/20/2023 JIEXING MARGARET LIANG 11/20/2023 KIMLEY-HORN AND ASSOC. INC. 11/20/2023 KIMLEY-HORN AND ASSOC. INC. 11/20/2023 KIMLEY-HORN AND ASSOC. INC. 11/20/2023 KIMLEY-HORN AND ASSOC. INC. 11/20/2023 KIMLEY-HORN AND ASSOC. INC. 11/20/2023 KITTELSON & ASSOCIATES, INC. 11/20/2023 LEAGUE OF CALIFORNIA CITIES EAST BAY DIVISION 11/20/2023 LIVERMORE AUTO GROUP 11/20/2023 M-GROUP 11/20/2023 PG&E 11/20/2023 PG&E 11/20/2023 PG&E 11/20/2023 PG&E 11/20/2023 PG&E 11/20/2023 PG&E 11/20/2023 PG&E 11/20/2023 PG&E 11/20/2023 PG&E 11/20/2023 PG&E 11/20/2023 PG&E 11/20/2023 PRO CYCLES 11/20/2023 QUENCH USA, INC. 11/20/2023 REDWOOD TOXICOLOGY LAB. INC. 11/20/2023 ROTH STAFFING COMPANIES, L.P. 11/20/2023 SEDGWICK CLAIMS MANAGEMENT,INC. 11/20/2023 SELECT IMAGING 11/20/2023 SHW ETA AGRAWAL 11/20/2023 SOPHIA LEE 11/20/2023 THE ECOHERO SHOW, LLC. 11/20/2023 TIMEA IHAROSI 11/20/2023 TRB AND ASSOCIATES, INC. 11/20/2023 TRI-VALLEY COMMUNITY TV 11/20/2023 TRI-VALLEY JANITORIAL INC. 11/20/2023 TRI-VALLEY JANITORIAL INC. 11/20/2023 TRI-VALLEY JANITORIAL INC. 11/20/2023 TRI-VALLEY JANITORIAL INC. 11/20/2023 TYLER TECHNOLOGIES, INC. 11/20/2023 TYLER TECHNOLOGIES, INC. 11/20/2023 UNITED SITE SERVICES OF CA INC 11/20/2023 VALERIE DEAM MC GRATH IRISH DANCERS Attachment 2 Payments Issued 11/15/2023 Total: 40,000.00 2021 LEASE REVENUE BONDS 23-24 INTEREST 325,925.00 Payments Issued 11/16/2023 Total: 325,925.00 23-03 FIRST TIME HOMEBUYER LOAN 40,000.00 Payments Issued 11/17/2023 Total: 40,000.00 BART GARAGE FEES COLLECTED FY22-23 250.59 FIRE SERVICES FY23-24 NOV 2023 1,407,171.42 HERITAGE AND CULTURAL ARTS COMMISSION 11/09/2023 50.00 KKIQ SPLATTER RADIO ADVERTISEMENT AND LIVE EVENTS 2,220.00 REC CLASS INSTRUCTOR 175.38 SERVICE TO CIVIC FIRE ALARM 11/01/23 55.98 SERVICE TO PSC 11/01/23 103.75 SERVICE TO FS2-3 10/26/23 343.06 SERVICE TO FS16 10/27/23 55.74 SERVICE TO CIVIC 10/27/23 28.64 CLARK AVE 10/27/23 28.64 POLICE VEHICLE REPAIRS & MAINTENANCE 912.56 THE WAVE POOL CHEMICALS 852.65 SHARED COST OF LEGISLATIVE ADVOCACY SVCS 30,000.00 SPECIAL COUNSEL LEGAL SERVICES 9,257.87 UPGRD: SYNCHRO + SIMTRAFFIC 12 & SUPP 8,197.00 PCS COMMISSION 10/16 50.00 HERITAGE AND CULTURAL ARTS COMMISSION 11/09/2023 50.00 SERVICE TO 10/31/2023 17,803.76 POLICE VEHICLE REPAIRS & MAINTENANCE 1,280.33 LANDSCAPE PLAN CHECK & INSPECTIONS 921.25 HERITAGE AND CULTURAL ARTS COMMISSION 11/09/2023 50.00 TOWING SERVICE - DPS 125.00 2 STAMPS- BUILDING & PLANNING TO INCLUDE YEAR 2024 147.01 SOLID WASTE FRANCHISE AGREEMENT AMENDMENT OCT 2023 7,990.00 LANDSCAPE PLAN CHECK & INSPECTIONS 202.50 HERITAGE AND CULTURAL ARTS COMMISSION 11/09/2023 50.00 SAFE ROUTES TO SCHOOL APR 2023 13,806.00 DUBLIN BLVD NORTH CANYONS PRKWY EXT PROJ AUG 2023 12,505.50 DUBLIN BLVD NORTH CANYONS PRKWY EXT PROJ JUL 2023 15,164.16 DWNTWN DUBLIN HINES PROJECT TRANSP ANALYS JUL 2023 40,700.50 DWNTWN DUBLIN HINES PROJECT TRANSP ANALYS SEP 2023 4,188.00 SB 743 VMT IMPLEMENTATION & MODEL UPDATE SEP 2023 1,275.00 EAST BAY DIVISION MEETING 50.00 POLICE VEHICLE REPAIRS & MAINTENANCE 1,529.13 PLANNING SERVICES - BOULEVARD PH 1-5 7,252.50 LS2-A EAST DUBLIN 10/16/2023 18,453.99 LS2-A SERVICE TO EAST DUBLIN 10/16/23 18,262.92 B1 IRRIG 2979 THREE CASTLES 10/26/23 18.19 SERVICE TO SHANNON CENTER 10/30/2023 142.49 B1 SERVICE TO PASSATEMPO 10/24/23 35.25 B1 SERVICE TO SEAN DIAMOND 10/26/23 173.49 SERVICE TO ART LIGHTING AVB 10/24/23 184.74 TC1 SERVICE TO FALLON 10/25/23 72.50 TC1 SERVICE TO FALLON 10/25/23 84.41 TC1 SERVICE TO 6795 DOUGHERTY11/01/23 211.09 TC1 SERVICE TO AVB 10/27/2023 71.61 POLICE VEHICLE REPAIRS & MAINTENANCE 419.84 WATER SERVICES D073825 OCT 2023 835.44 TOXICOLOGY SERVICES 785.66 TEMP EMPLOYEE FOR CDD RECORDS RETENTION PROJECT 1,736.40 LOSS CONTROL SERVICES - ADMIN SRVC FEE SEP 2023 600.00 INSIDE DUBLIN GRADUATION 807.47 HERITAGE AND CULTURAL ARTS COMMISSION 11/09/2023 50.00 UTILITY BOX ART 1,000.00 SCHOOLASSEMBLIES-WASTEREDUCT.,RECYCLE ETC OCT 2023 1,200.00 HERITAGE AND CULTURAL ARTS COMMISSION 11/09/2023 50.00 BLDG. INSP., CODE ENF. & PLAN CHECK FY24 OCT 2023 48,196.00 RECORD/TELEVISE CITY COUNCIL & PLNG COMM MTGS 1,039.94 JANITORIAL SERVICES EXTRA SERVICE SEP 2023 5,305.65 JANITORIAL SUPPLIES SEP 2023 5,650.88 JANITORIAL SERVICES EXTRA SERVICE OCT 2023 6,788.95 JANITORIAL SUPPLIES OCT2023 6,082.77 ENERGOV PROJECT 14,700.00 TYLER MUNIS ERP SOFTWARE IMPLEMENTATION 3,375.00 SEPTIC TANK SERVICES DEC 2023 726.38 REC CLASS INSTRUCTOR 792.00 152 City of Dublin Payment Issuance Report Print Date: 12/4/2023 Payments Dated I I/1/2023 through 11/30/2023 Page 5 of 5 11/20/2023 WEE HOOP, INC. 11/20/2023 WILLDAN ENERGY SOLUTIONS 11/20/2023 WORLD CUP SOCCER CAMPS CLINICS 11/22/2023 INTERNAL REVENUE SERVICE 11/24/2023 EMPLOYMENT DEVELOPMENT DEPT 11/27/2023 ADAM JONATHAN LUMIA 11/27/2023 ADITYA T. BABU CLUB V.I.P. VOLLEYBALL 11/27/2023 AMY L. JONES 11/27/2023 ANGEL HOUZE CLAY ART C/O JULIE P. KARTONO 11/27/2023 BALJEET SINGH SANGHA 11/27/2023 BAY AREA NEWS GROUP EAST BAY 11/27/2023 BIG O'TIRES #7 11/27/2023 CALIFORNIA SPIRIT ELITE, INC. 11/27/2023 CASTRO VALLEY PERFORMING ARTS 11/27/2023 CHRISTINE PETIT 11/27/2023 CINTAS CORPORATION NO.2 11/27/2023 CLIFFORD S COSTELLO 11/27/2023 DIPIETRO & ASSOC. INC 11/27/2023 DUBLIN CHEVROLET 11/27/2023 EKATERINA BAZLAKOVA 11/27/2023 ENGEO INC 11/27/2023 ENGEO INC 11/27/2023 ENGEO INC 11/27/2023 GURUS EDUCATION EAST BAY 11/27/2023 HEALTHEQUITY, INC. 11/27/2023 I C M A 401 PLAN 11/27/2023 I C M A 457 PLAN 11/27/2023 IRIS SHEN 11/27/2023 KEYSER MARSTON ASSOCIATES, INC 11/27/2023 MARIAM NOORZAD 11/27/2023 OFFICE TEAM 11/27/2023 PLEASANTON EVENT RENTALS INC 11/27/2023 PLEASANTON VIP SENIOR CLUB 11/27/2023 PRIME TIME ENTERTAINMENT 11/27/2023 REGIS HARVEY 11/27/2023 RON HSI TRI-VALLEY AIKIDO 11/27/2023 ROSE HUNT 11/27/2023 ROSE HUNT 11/27/2023 ROTH STAFFING COMPANIES, L.P. 11/27/2023 RROOAR 11/27/2023 SHIR MARTIAL ARTS EMPOWER MARTIAL ARTS 11/27/2023 SIYU HENNINGSEN 11/27/2023 SKATESATIONAL 11/27/2023 SQUAD SPORTS INC. 11/27/2023 TREASURER ALAMEDA COUNTY PW AGENCY -FISCAL DIVISION 11/27/2023 TREASURER ALAMEDA COUNTY PW AGENCY -FISCAL DIVISION 11/27/2023 URBAN FIELD STUDIO OAKLAND 11/27/2023 US BANK - PARS 11/27/2023 WEE HOOP, INC. 11/27/2023 WORLD CUP SOCCER CAMPS CLINICS 11/28/2023 DUBLIN CHEVROLET 11/29/2023 RETIREE MEDICAL EFT 11/30/2023 CAL PERS 11/30/2023 RETIREE MEDICAL EFT REC CLASS INSTRUCTOR BLDG ELECTRIFICATION & CODE ASSISTANCE JUL 2023 REC CLASS INSTRUCTOR FEDERAL WITHHOLDING: PE 11/17/23 CA STATE WITHHOLDING: PE 11/17/23 Payments Issued 11/20/2023 Total: Payments Issued 11/22/2023 Total: Payments Issued 11/24/2023 Total: HUMAN SERVICES COMMISSION 11/16/23 REC CLASS INSTRUCTOR REC CLASS INSTRUCTOR REC CLASS INSTRUCTOR HUMAN SERVICES COMMISSION 11/14/23 SPLATTER PRINT ADS POLICE VEHICLE REPAIRS & MAINTENANCE REC CLASS INSTRUCTOR REC CLASS INSTRUCTOR REC CLASS INSTRUCTOR FIRST AID RESTOCK SUPPLIES HUMAN SERVICES COMMISSION 11/16/23 AED SUPPLIES POLICE VEHICLE REPAIRS & MAINTENANCE UTILITY BOX ART FALLON VILLAGE GHAD PROFESSIONAL SERVICES JUL 2023 FALLON VILLAGE GHAD PROFESSIONAL SERVICES AUG 2023 FALLON VILLAGE GHAD PROFESSIONAL SERVICES SEP 2023 REC CLASS INSTRUCTOR HEALTHEQUITY: PE 11/17/23 DEFERRED COMP 401A: PE 11/17/23 DEFERRED COMP 457: PE 11/17/23 UTILITY BOX ART REAL ESTATE CONSULTING SERVICES HUMAN SERVICES COMMISSION 11/14/23 TEMPORARY EMPLOYEE -SHORT TERM RECORDS PROJECT LINEN CLEANING FOR PCS RENTALS PROGRAM SENIOR CENTER TRIPS & TOURS PROGRAM SOUND SERVICES FOR TREE LIGHTING HUMAN SERVICES COMMISSION 11/14/23 REC CLASS INSTRUCTOR HUMAN SERVICES COMMISSION 11/14/23 HUMAN SERVICES COMMISSION 11/16/23 TEMP EMPLOYEE FOR CDD RECORDS RETENTION PROJECT REC CLASS INSTRUCTOR REC CLASS INSTRUCTOR HUMAN SERVICES COMMISSION 11/16/23 REC CLASS INSTRUCTOR REC CLASS INSTRUCTOR TRAFFIC SIGNAL AND STREETLIGHT MAINT SVCS JUL 2023 TRAFFIC SIGNAL AND STREETLIGHT MAINT SVCS AUG 2023 DOWNTOWN ARCHITECTURAL DESIGN SERVICES PARS: PE 11/17/23 REC CLASS INSTRUCTOR REC CLASS INSTRUCTOR CHEVROLET BOLT- PW & PD RETIREE MEDICAL PERS RETIREMENT PLAN: PE 11/17/23 & NOV COUNCIL REIMBURSE RETIREE MEDICAL JAN-MAR 2023 Payments Issued 11/27/2023 Total: Payments Issued 11/28/2023 Total: Payments Issued 11/29/2023 Total: Payments Issued 11/30/2023 Total: Attachment 2 378.00 14,360.73 4,351.20 1,741,786.91 70,718.77 70,718.77 21,723.77 21,723.77 50.00 1,057.50 203.65 450.00 50.00 747.00 188.91 2,782.50 3,384.00 312.00 154.98 50.00 236.17 2,716.28 1,000.00 5,843.34 6,729.50 4,059.50 1,247.40 3,889.09 1,242.43 29,426.19 1,000.00 187.50 50.00 805.88 1,307.45 960.00 1,500.00 50.00 24.00 50.00 50.00 1,389.12 1,288.80 667.80 50.00 592.00 666.00 28,910.96 50,277.78 8,702.72 2,805.09 2,064.00 6,371.40 175,590.94 51,415.74 51,415.74 206,154.59 206,154.59 93,512.28 3,758.00 97,270.28 Grand Total for Payments Dated 11/1/2023 through 11/30/2023: 9,871,933.44 Total Number of Payments Issued: 322 153 Agenda Item 5.8 r DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager SU B.ECT : Amendment to the Effective Date of Ordinances 16-22 and 17-22 Approving Implementing Actions Required by the 2023 - 2031 Housing Element Prepared by: Jeff Baker, Community Development Director EXECUTIVE SUMMARY: On December 5, 2023, the City Council held a public hearing to consider amendments to the effective date of the resolution and ordinances approving implementing actions related to the 2023-2031 Housing Element. At this meeting, the City Council adopted amendments to Resolution 133-22 approving the General Plan and Eastern Dublin Specific Plan Amendments effective as of December 5, 2023. The City Council also waived the reading and introduced an Ordinance amending the effective date of Ordinances 16-22 and 17-22, which approved amendments to the Planned Development Zoning for Dublin Transit Center Sites D-2 and E-2 and Hacienda Crossings Shopping Center, to be effective 30 days following adoption of this amendment. STAFF RECOMMENDATION: Waive the reading and adopt the Ordinance Approving Amendments to the Effective Date of Ordinances 16-22 and 17-22 Amending the Planned Development Zoning for the Dublin Transit Center Sites D-2 and E-2 and for Hacienda Crossings Shopping Center. FINANCIAL IMPACT: None. Page 1 of 2 154 DESCRIPTION: Background Ordinances 16-22 and 17-22 state that they do not become effective until certification of the 2023- 2031 Housing Element by HCD. On August 15, 2023, the City Council amended Resolution 133-22 to make adoption of the Housing Element effective as of November 15, 2022. The City's intent was to defer the adoption of the related rezonings until HCD certified the Housing Element. However, HCD has not yet certified the Housing Element. State law requires the City to adopt the rezones required by the Housing Element no later than January 31, 2024. Failure to do so could significantly limit the City's discretion related to land use decisions. To ensure the rezones are effective by January 31, 2024, Staff recommends amending Ordinances 16-22 and 17-22, making them effective 30 days following adoption of the amendments. Please refer to Attachment 1 for the Ordinance amending the effective date of Ordinances 16-22 and 17- 22. For additional background information, please refer to Attachment 2 for the City Council Staff Report dated December 5, 2023. ENVIRONMENTAL DETERMINATION: Pursuant to the requirements of the California Environmental Quality Act (CEQA), the City prepared an Initial Study/Negative Declaration (IS/ND) for the project. STRATEGIC PLAN INITIATIVE: Strategy 2: Housing Affordability Objective A: Develop a Certified Housing Element that balances the location of housing options for all income types. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) Ordinance Approving Amendments to the Effective Date of Ordinances 16-22 and 17-22 Amending the Planned Development Zoning for the Dublin Transit Center Sites D-2 and E-2 and for Hacienda Crossings Shopping Center 2) City Council Staff Report dated December 5, 2023, without attachments Page 2 of 2 155 Attachment I ORDINANCE NO. XX — 23 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF DUBLIN APPROVING AMENDMENTS TO THE EFFECTIVE DATE OF ORDINANCES 16-22 AND 17- 22 AMENDING THE PLANNED DEVELOPMENT ZONING FOR THE DUBLIN TRANSIT CENTER SITES D-2 AND E-2 AND FOR HACIENDA CROSSINGS SHOPPING CENTER (APNs: 986-0034-012-00, 986-0034-014-00, 986-0008-009-00 AND 986-0008-010-00) (PLPA-2022-00036) The Dublin City Council does ordain as follows: SECTION 1. RECITALS A. The State of California requires cities and counties to adopt a comprehensive, long-term General Plan for the physical development of the City. B. The Housing Element is one of seven mandated elements of the General Plan and must address the existing and projected housing needs for all economic segments of the community. C. State law requires Housing Elements to be updated and certified by the California Department of Housing and Community Development (HCD) every eight years. D. The City of Dublin prepared the 2023 — 2031 Housing Element in accordance with State law, and is currently under review by HCD. E. The Housing Element must include an inventory of specific sites or parcels that are suitable for residential development and available for use in the planning period to accommodate the City's Regional Housing Needs Allocation (RHNA), which is included as Appendix D: Adequate Sites Analysis in the 2023 — 2031 Housing Element. F. A portion of the remaining need is proposed to be accommodated on Sites D-2 and E-2 (APNs: 986-0034-012-00 and 986-0034-014-00) at the Dublin Transit Center, and Hacienda Crossings Shopping Center (APNs: 986-0008-009-00 AND 986-0008-010-00). G. If the Housing Element is certified by the California Department of Housing and Community Development (HCD) after January 31, 2022, State law requires the City to complete the rezones required by the adopted 2023-2031 Housing Element by January 31, 2024. H. The California Environmental Quality Act (CEQA), together with the CEQA Guidelines and City of Dublin CEQA Guidelines and Procedures require that certain projects be reviewed for environmental impacts and that environmental documents be prepared. The City prepared an Initial Study for the 2023 — 2031 Housing Element and corresponding General Plan Amendments, Specific Plan Amendments, and rezonings, (which are collectively referred to as the "Project") which found there was no substantial evidence that the project would have a significant adverse effect on the environment and, therefore, Ord. No. XX-23, Item X.X, Adopted XX/XX/23 Page 1 of 3 156 pursuant to the requirements of CEQA, the City prepared a Negative Declaration (ND), dated October 3, 2022, which reflects the City's independent judgement and analysis. J. The Initial Study/Negative Declaration was circulated for public review from October 4, 2022, through November 2, 2022. K. On November 15, 2022, the City Council held a properly noticed public hearing on the Project, including the Initial Study/Negative Declaration, at which time all interested parties had the opportunity to be heard. L. On November 15, 2022, the City Council did hear and use independent judgment and considered all said reports, recommendations, and testimony and adopted Ordinances 16- 22 and 17-22 adopting amendments to the Planned Development Zoning for the Dublin Transit Center Sites D-2 and E-2, and Hacienda Crossings Shopping Center which become effective upon certification of the 2023-2031 Housing Element by the California Department of Housing and Community Development (HCD). SECTION 2. FINDINGS Pursuant to Section 8.32.070 and Sections 8.120.050.A and B of the Dublin Municipal Code, the City Council affirms the findings contained in Ordinance 16-22 and Ordinance 17-22. SECTION 3. AMENDMENT TO ORDINANCE 16-22 AND 17-22 The Dublin City Council hereby amends Ordinance 16-22 and Ordinance 17-22 to make the adoption of the amendments to the Planned Development Zoning for the Dublin Transit Center Sites D-2 and E-2, and Hacienda Crossings Shopping Center effective 30 days following adoption of this Ordinance. SECTION 4. SEVERABILITY The provisions of this Ordinance are severable and if any provision, clause, sentence, word or part thereof is held illegal, invalid, unconstitutional, or inapplicable to any person or circumstances, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, sections, words or parts thereof of the ordinance or their applicability to other persons or circumstances. SECTION 5. POSTING OF ORDINANCE The City Clerk of the City of Dublin shall cause this Ordinance to be posted in at least three public places in the City of Dublin in accordance with Section 36933 of the Government Code of the State of California. SECTION 6. EFFECTIVE DATE This Ordinance shall take effect and be enforced thirty (30) days following its adoption. Ord. No. XX-23, Item X.X, Adopted XX/XX/23 Page 2 of 3 157 PASSED, APPROVED, AND ADOPTED this 19th day of December 2023, by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Ord. No. XX-23, Item X.X, Adopted XX/XX/23 Page 3 of 3 158 s� STAFF REPORT DUBLIN CITY COUNCIL CALIFORNIA DATE: December 5, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager Attachment 2 Agenda Item 5.4 SU B.JECT: Amendment to the Effective Date of Resolution 133-22 and Ordinances 16-22 and 17-22 Approving Implementing Actions Required by the 2023 - 2031 Housing Element Prepared by: Jeff Baker, Community Development Director EXECUTIVE SUMMARY: The City Council will consider amendments to the effective date of the resolution and ordinances approving implementing actions related to the 2023-2031 Housing Element. This includes an amendment to Resolution 133-22 approving the General Plan and Eastern Dublin Specific Plan Amendments effective as of December 5, 2023, and an amendment to Ordinances 16-22 and 17-22 approving amendments to the Planned Development Zoning for Dublin Transit Center Sites D-2 and E-2 and Hacienda Crossings Shopping Center effective 30 days following adoption of this amendment. STAFF RECOMMENDATION: Conduct the public hearing, deliberate, and: 1) Adopt the Resolution Amending the Effective Date of City Council Resolution 133-22 Approving General Plan and Eastern Dublin Specific Plan Amendments; and 2) waive the reading and INTRODUCE an Ordinance Approving Amendments to the Effective Date of Ordinances 16-22 and 17-22 Amending the Planned Development Zoning for the Dublin Transit Center Sites D-2 and E-2 and for Hacienda Crossings Shopping Center. FINANCIAL IMPACT: None. DESCRIPTION: Background Each local government in California is required to adopt a comprehensive, long-term General Plan for the physical development of the jurisdiction. A certified Housing Element is one of seven mandatory elements of the General Plan. Housing Element law mandates that local governments update their Housing Element every eight years to demonstrate how the jurisdiction has Page 1 of 3 159 adequately planned to meet the existing and projected housing needs of all economic segments of the community. On November 15, 2022, the City Council adopted Resolution 133-22, which approved the Housing Element and associated General Plan and Eastern Dublin Specific Plan amendments. The City Council also introduced Ordinances 16-22 and 17-22, which were adopted on December 6, 2022, approving related amendments to the Planned Development Zoning for the Dublin Transit Center and Hacienda Crossings Shopping Center, respectively. The Resolution also directed Staff to submit the draft Housing Element to the California Department of Housing and Community Development (HCD) for review and certification, and authorized Staff to make non -substantive changes in response to HCD comments to achieve certification. On November 18, 2022, Staff submitted the draft 2023-2031 Housing Element for review and certification. Staff and the consultant are continuing to work with HCD staff to achieve certification of the Housing Element. Analysis Resolution 133-22 and Ordinances 16-22 and 17-22 state that they do not become effective until certification of the 2023-2031 Housing Element by HCD. On August 15, 2023, the City Council amended Resolution 133-22 to make adoption of the Housing Element effective as of November 15, 2022. The City's intent was to defer the adoption of the related General Plan and specific plan amendments and rezonings until HCD certified the Housing Element. However, State law requires the City to adopt the rezones required by the Housing Element no later than January 31, 2024. Failure to do so could significantly limit the City's discretion related to land use decisions. The Housing Element was resubmitted to HCD for subsequent review on November 20, 2023. HCD has 60 days to complete that review and determine if they find the updated Housing Element substantially in compliance with State law and thus meets their requirements for certification. To ensure the rezones are effective by January 31, 2024, Staff recommends amending Resolution 133- 22 to make adoption of the General Plan and Eastern Dublin Specific Plan Amendments effective immediately. Staff further recommends amending Ordinances 16-22 and 17-22, making them effective 30 days following adoption of the amendments. ENVIRONMENTAL DETERMINATION: Pursuant to the requirements of the California Environmental Quality Act (CEQA), the City prepared an Initial Study/Negative Declaration (IS/ND) for the project. STRATEGIC PLAN INITIATIVE: Strategy 2: Housing Affordability Objective A: Develop a Certified Housing Element that balances the location of housing options for all income types. Page 2 of 3 160 NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda and the Staff Report were made available on the City's website. A public notice was published in the East Bay Times and posted at several locations throughout the City. The public notice was provided to all people who have expressed an interest in being notified of meetings. ATTACHMENTS: 1) Resolution Amending the Effective Date of City Council Resolution 133-22 Approving General Plan and Eastern Dublin Specific Plan Amendments 2) Ordinance Amending Amendments to the Effective date of Ordinances 16-22 and 17-22 Amending the Planned Development Zoning for the Dublin Transit Center Sites D-2 and E-2 and for Hacienda Crossings Shopping Center Page 3 of 3 161 r DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL Agenda Item 5.9 DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager SU B.ECT: Ordinance Levying Special Taxes Within CFD No. 2023-1 (East Ranch) Prepared by: JayBaksa, Finance Director EXECUTIVE SUMMARY: The City Council will consider waiving the second reading and adopting the Ordinance levying a special tax within City of Dublin Community Facilities District No. 2023-1 (East Ranch). On December 5, 2023 the City Council took actions to form the East Ranch CFD, which included introducing an Ordinance to levy special taxes within East Ranch and set the date of December 19, 2023 for the second reading. STAFF RECOMMENDATION: Waive the second reading and adopt the Ordinance Levying Special Taxes Within City of Dublin Community Facilities District No. 2023-1 (East Ranch). FINANCIAL IMPACT: Approval of the recommended action has no financial impact on the City. All costs associated with the formation of the proposed Community Facilities District are borne entirely by the developer. The proposed Community Facilities District will be self-sustaining, including the provision of annual compensation to the City for its management. DESCRIPTION: On December 5, 2023, the City Council took the following actions forming the City of Dublin Community Facilities District No. 2023-1 (East Ranch): 1. Adopted the Resolution Forming the City of Dublin Community Facilities District No. 2023- 1 (East Ranch); 2. Adopted the Resolution Determining Necessity to Incur Bonded Indebtedness for City of Dublin Community Facilities District No. 2023-1 (East Ranch); 3. Adopted the Resolution Calling Special Election for City of Dublin Community Facilities District No. 2023-1 (East Ranch); Page 1 of 2 162 4. Adopted the Resolution Declaring Results of Special Election and Directing Recording of Notice of Special Tax Lien for City of Dublin Community Facilities District No. 2023-1 (East Ranch); and 5. Introduced and waived the first reading of the Ordinance Levying Special Taxes Within City of Dublin Community Facilities District No. 2023-1 (East Ranch). Also at that meeting, the date for the second reading of the Ordinance was set for December 19, 2023. Following tonight's approval of the Ordinance, the effective date of the Special Tax Ordinance will be 30 days after adoption, which is anticipated to be January 19, 2024. STRATEGIC PLAN INITIATIVE: Strategy 3: Infrastructure Maintenance and Reinvestment Objective D: Explore use of funding mechanisms like community facilities districts for capital and ongoing maintenance needs. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) Ordinance Levying Special Taxes within City of Dublin Community Facilities District No. 2023- 1 (East Ranch) Page 2 of 2 163 Attachment 1 ORDINANCE NO. XX — 23 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF DUBLIN LEVYING SPECIAL TAXES WITHIN CITY OF DUBLIN COMMUNITY FACILITIES DISTRICT NO. 2023-1 (EAST RANCH) WHEREAS, on October 17, 2023, this City Council (the "City Council") of the City of Dublin (the "City"), adopted a resolution stating its intention to establish its City of Dublin Community Facilities District No. 2023-1 (East Ranch) (the "CFD") pursuant to the Mello - Roos Community Facilities Act of 1982, as amended, sections 53311, et. seq., of the California Government Code (the "Act"), to finance public services and the acquisition and construction of certain facilities; and WHEREAS, notice was published as required by the Act relative to the intention of this City Council to form the CFD, to provide for financing certain services and certain facilities and to incur bonded indebtedness for the CFD in an amount not to exceed $67,000,000, excluding bonds described in Section 53364.2(e) of the Act; and WHEREAS, this City Council has held noticed public hearings as required by the Act relative to (i) the determination to proceed with the formation of the CFD, and the rate and method of apportionment of the special taxes to be levied within the CFD to finance a portion of the costs of the services and the facilities and (ii) the issuance of not to exceed $67,000,000 of bonded indebtedness for the CFD, excluding bonds described in Section 53364.2(e) of the Act; and WHEREAS, at said hearing all persons desiring to be heard on all matters pertaining to the formation of the CFD, and the levy of said special taxes within the CFD were heard, substantial evidence was presented and considered by this City Council and a full and fair hearing was held; and WHEREAS, subsequent to the hearing, this City Council adopted resolutions entitled "Forming City of Dublin Community Facilities District No. 2023-1 (East Ranch)" (the "Resolution of Formation"), "Determining Necessity to Incur Bonded Indebtedness for City of Dublin Community Facilities District No. 2023-1 (East Ranch)" (the "Resolution of Necessity") and "Calling Special Election for City of Dublin Community Facilities District No. 2023-1 (East Ranch)," which resolutions defined the public services (the "Services") and public facilities to be financed by the CFD (the "Facilities"), established the CFD, authorized the levy of the special taxes with the CFD, determined the necessity to incur bonded indebtedness in the CFD and called an election within the CFD on the propositions of incurring indebtedness, levying a special tax, and establishing an appropriations limit within the CFD, respectively; and Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 1 of 3 164 WHEREAS, on December 5, 2023, a special election was held within the CFD at which the eligible landowner -electors approved such propositions by the two-thirds vote required by the Act. NOW, THEREFORE, the City Council of the City of Dublin does ordain as follows: SECTION 1. LEVY OF SPECIAL TAX By the passage of this Ordinance, the City Council hereby authorizes and levies special taxes within the CFD pursuant to the Act, at the rate and in accordance with the formula (the "Rate and Method") set forth in the Resolution of Formation, which Resolution of Formation is by this reference incorporated herein, as the same may be amended in accordance with the Act. The special taxes are hereby levied commencing in fiscal year 2023-24 and in each fiscal year thereafter until payment in full of the Services and any bonds issued by the City for the CFD (the "Bonds") or such longer period provided in the Rate and Method, as contemplated by the Resolution of Formation and the Resolution of Necessity, as the same may be amended in accordance with the Act, and all costs of administering the CFD. SECTION 2. ANNUAL CALCULATION OF LEVY The Finance Director of the City is hereby authorized and directed each fiscal year to determine the specific special tax rate and amount to be levied for the next ensuing fiscal year for each parcel of real property within the CFD, in the manner and as provided by the Rate and Method. SECTION 3. EXEMPTIONS; MAXIMUM LEVY OF SPECIAL TAXES Except as set forth in the Rate and Method, properties or entities of the State, federal or local governments shall be exempt from any levy of special taxes. In no event shall the special taxes be levied on any parcel within the CFD in excess of the maximum tax specified in the Rate and Method. SECTION 4. AUTHORIZED USES OF SPECIAL TAXES All of the collections of the special taxes shall be used as provided for in the Act and the Rate and Method, including, but not limited to, the payment of principal and interest on the Bonds, the replenishment of the reserve fund for the Bonds, the payment of the costs of the Services and the Facilities, the payment of the costs of the City in administering the CFD, and the costs of collecting and administering the special tax. SECTION 5. COLLECTION OF SPECIAL TAXES The special taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 2 of 3 165 valorem taxes; provided, however, that this City Council may provide for other appropriate methods of collection by resolution of this City Council. In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent payments of the special taxes. The Finance Director of the City is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County of Alameda in order to effect proper billing and collection of the special tax, so that the special taxes shall be included on the secured property tax roll of the County of Alameda for fiscal year 2023-24 and for each fiscal year thereafter until the payment in full of the Services and any Bonds or such longer period of time provided in the Rate and Method. SECTION 6. SEVERABILITY If for any reason any portion of this Ordinance is found to be invalid, or if the special taxes are found inapplicable to any particular parcel within the CFD by a court of competent jurisdiction, the balance of this Ordinance and the application of the special taxes to the remaining parcels within the CFD shall not be affected. SECTION 7. POSTING OF ORDINANCE The Mayor shall sign this Ordinance and the City Clerk shall cause the same to be posted in at least 3 public places in the City of Dublin in accordance with Section 36933 of the Government Code of the State of California. SECTION 8. EFFECTIVE DATE This Ordinance shall take effect 30 days from the date of final passage. PASSED, APPROVED, AND ADOPTED this day of , 2023, by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 3 of 3 166 r DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager Agenda Item 5.10 SU B.ECT: Acceptance of Work - Dublin Boulevard Pavement Rehabilitation Project, CIP No. ST0117 and ST0120, Federal Aid No. STPL-5432 (021) Prepared by: Michael Boitnott, Capital Improvement Program Manager EXECUTIVE SUMMARY: The City Council will consider the acceptance of the Dublin Boulevard Pavement Rehabilitation Project, CIP No. ST0117 and ST0120, Federal Aid No. STPL-5432 (021). The project included failed asphalt concrete pavement repairs, asphalt concrete overlay, pavement delineation, vehicular traffic signal video detection, and other roadway improvements on Dublin Boulevard between Scarlett Drive and Hacienda Drive. STAFF RECOMMENDATION: Adopt the Resolution Accepting the Dublin Boulevard Pavement Rehabilitation Project, CIP No. ST0117 and ST0120, Federal Aid No. STPL-5432 (021). FINANCIAL IMPACT: The Dublin Boulevard Pavement Rehabilitation Project, CIP No. ST0117 and ST0120, Federal Aid No. STPL-5432 (021), is complete and the project funding and costs were as follows: Project Funding Source Federal Transportation Grant (ST0120) $661,000 Measure B Sales Tax -Local Streets Fund (ST0120) $76,000 Road Maint. & Rehab. Account (ST0117) $1,243,284 Gas Tax (ST0117) $1,052,716 Measure B Sales Tax -Local Streets Fund (ST0117) 300,000 Measure BB Sales Tax -Local Streets Fund (ST0117) 750,000 Total Funding $4,083,000 Page 1 of 2 167 Estimated Expenditures Construction Contract with Change Orders $3,166,599 Owner -Furnished Traffic Signal Equipment $136,159 Contract Services, Design, Salary, and Testing $780,242 Total Expenditures $4,083,000 DESCRIPTION: On June 21, 2022, the City Council awarded a contract for the Dublin Boulevard Pavement Rehabilitation Project CIP No. ST0117 and ST0120, Federal Aid No. STPL-5432 (021) to Ghilotti Bros., Inc. for $3,125,980. During construction, change orders were issued which resulted in the final construction contract amount of $3,166,599. The project provided for the pavement rehabilitation of Dublin Boulevard between Scarlett Drive and Hacienda Drive, including the removal and replacement of existing failed pavement, resurfacing with new asphalt concrete, and installation of new pavement striping. The project also included the installation of new curb ramps or upgrade of existing curb ramps to comply with Americans with Disabilities Act standards, adjusting the finish grade of the roadway at the intersection of Dublin Boulevard and Hacienda Drive to improve rideability, provision of decorative crosswalks, modifications to traffic signal detection systems, and adjustment of utilities to finish grade. Staff has determined that the project is complete and recommends that the City Council accept the project. Upon the City Council's acceptance, Staff and consultants will close out the project, including filing necessary paperwork for $661,000 of federal funds anticipated from the Metropolitan Transportation Commission One Bay Area Grant Local Streets and Roads (OBAG- LSR) program. STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: A copy of this report was sent to Ghilotti Bros., Inc., Caltrans Local Assistance District Engineer and Alameda County Transportation Commission's Independent Watchdog Committee, and the City Council Agenda was posted. ATTACHMENTS: 1) Resolution Accepting the Dublin Boulevard Pavement Rehabilitation Project, CIP No. ST0117 and ST0120, Federal Aid No. STPL-5432 (021) 2) CIP No. ST0117 and ST0120 Page 2 of 2 168 Attachment I RESOLUTION NO. XX — 23 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ACCEPTING THE DUBLIN BOULEVARD PAVEMENT REHABILITATION PROJECT, CIP NO. ST0117 AND ST0120, FEDERAL AID NO. STPL-5432 (021) WHEREAS, on June 21, 2022, the City entered into a contract with Ghilotti Bros., Inc. to perform Project No. ST0117 and ST0120, Federal Aid No. STPL-5432 (021), the Dublin Boulevard Pavement Rehabilitation Project; and WHEREAS, said improvements have been completed in accordance with plans and specifications, and any approved modifications thereof, to the satisfaction of the City Engineer of the City of Dublin; and WHEREAS, as a condition of the contract, Ghilotti Bros., Inc. is required to warranty the improvements for a period of one year following the completion of the work and maintain a maintenance bond in the amount of 10% of the final contract value. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby accept the Dublin Boulevard Pavement Rehabilitation Project, Project No. ST0117 and ST0120, Federal Aid No. STPL-5432 (021). BE IT FURTHER RESOLVED that the City Council of the City of Dublin does hereby authorize the City Manager, or designee, to release the maintenance bond at the end of the one- year warranty period. PASSED, APPROVED AND ADOPTED this 19th day of December 2023, by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Reso. No. XX-23, Item X.X, Adopted 12/19/2023 Page 1 of 1 169 Attachment 2 Number ST0117 ANNUAL STREET RESURFACING Program REETS PROJECT DESCRIPTION This project provides for the design and construction of a variety of pavement resurfacing treatments, from slurry seal to major rehabilitation and reconstruction of streets and resurfacing of bridge decks. The project also includes installation of new or upgrades of existing ADA curb ramps on roads that are reconstructed or receive an asphalt concrete overlay. Streets are selected for improvements based on the City's Pavement Management System to optimize the pavement condition in relation to available budget. The City owns and maintains approximately 148 centerline miles of streets. The Metropolitan Transportation Commission groups Pavement Condition Index (PCI) ratings into the following categories: 80-100 Very Good -Excellent; 70-79 Good, 60-69 Fair, 50-59 At Risk, 25-49 Poor, and 0-24 Failed. The City of Dublin is rated very good with a three-year moving average PCI of 82. This annual Resurfacing Program is primarily funded by Alameda County Transportation Commission Measure B/BB funds, SB-1, and Gas Tax. This program protects the substantial investment the City has in the public street system. ANNUAL OPERATING IMPACT: None MANAGING DEPARTMENT: Public Works 2022-2027 CAPITAL IMPROVEMENT PROGRAM ESTIMATED COSTS �9100 Salaries & Benefits 9200 Contract Services 9400 Improvements 9500 Miscellaneous PRIOR YEARS 2022-2023 BUDGET 2023-2024 2024-2025 2025-2026 2026-2027 FUTURE YEARS TOTALS $142,884 $48,991 $35,360 $35,360 $35,360 $35,360 $1,484,397 $684,947 $340,000 $340,000 $360,000 $360,000 $7,796,520 $3,023,727 $1,917,401 $1,917,401 $2,170,601 $2,170,601 $9,022 $40,169 $7,120 $7,1201 $8,000 $8,000 $79,431 $9,432,823 4 $2,299,88 $2,573,961 $2,573,961 MP 2,978,341 $333,315 $3,569,344 $18,996,251 FUNDING SOURCE PRIOR YEARS 2022-2023 BUDGET 2023-2024 2024-2025 2025-2026 2026-2027 FUTURE YEARS TOTALS 1001 General Fund $467,999 2201 State Gas Tax $3,456,188 $1,232,833 $600,920 $725,920 $800,000 $800,000 Measure B Sales Tax - Local Streets 2204 Fund $1,484,999 $300,000 Measure B Sales Tax - Bike & 2205 Pedestrian Fund $300,000 Measure BB Sales Tax - Local 2214 Streets Fund $1,806,020 $450,000 $575,000 $450,000 $650,000 $650,000 $467,999 $7,615,861 $1,784,999 $300,000 $4,581,020 FUNDING SOURCE PRIOR 2022-2023 YEARS BUDGET 2023-2024 2024-2025 2025-2026 2026-2027 FUTURE YEARS TOTALS Measure BB Sales Tax - Bike & 2215 Pedestrian Fund 2216 Measure B Grants Road Maint. & Rehab. Account $304,500 $82,500 2220 (RMRA) $1,374,977 $1,764,661 $1,123,961 $1,123,961 $1,123,961 $1,123,961 $155,640 $4,360 4309 Mitigation Contributions $45,980 Ir TOTAL $9,432,823 $3, 2,299,881 $2,299,881 $2,573,961 $2,573,961 2304 Local Recycling Programs $304,500 $82,500 $7,635,482 $160,000 $45,980 $22,978,341 ANNUAL OPERATING IMPACT Number ST0120 DUBLIN BOULEVARD PAVEMENT REHABILITATION Program STREETS PROJECT DESCRIPTION This project provides for pavement rehabilitation of Dublin Boulevard between Scarlett Drive and Hacienda Drive. Rehabilitation included removal and replacement of existing failed pavement, resurfacing with new asphalt concrete, and installation of new pavement striping. The project also included installation of new curb ramps or upgrade of existing curb ramps to comply with Americans with Disabilities Act (ADA) standards. On April 4, 2017, the City Council authorized the filing of an application to the Metropolitan Transportation Commission (MTC) for federal funding through the One Bay Area Grant Local Streets and Roads (OBAG-LSR) program. In November 2017, MTC approved OBAG-LSR funding of $661,000 for the project. The OBAG-LSR funding requires 11.47% local funding, which is provided by Measure B Local Streets and Roads funds. This project represents the OBAG-LSR funded portions on the improvements along Dublin Boulevard. The balance of the improvements will be constructed in conjunction with that year's Annual Street Resurfacing Project, CIP No. ST0117. This project will protect the substantial investment the City has in the public street system. The project is anticipated to be completed in spring 2023. ANNUAL OPERATING IMPACT: None MANAGING DEPARTMENT: Public Works ESTIMATED COSTS PRIOR YEARS 2022-2027 CAPITAL IMPROVEMENT PROGRAM 2022-2023 BUDGET 2023-2024 2024-2025 2025-2026 2026-2027 FUTURE YEARS TOTALS 9400 Im rovements TOTAL $737,000 $737,000 $737,000 $737,000 UNDING SOURCE PRIOR YEARS 2022-2023 BUDGET 2023-2024 2024-2025 2025-2026 2026-2027 FUTURE YEARS TOTALS Federal Transportation 2202 Grant Measure B Sales Tax - 2204 Local Streets Fund $661,000 $76,000 $737,000 I $661,000 $76,000 ANNUAL OPERATING IMPACT IP Slt DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager Agenda Item 5.1 SU B.ECT: Resolution Amending and Restating the Rules for the Conduct of Meetings of the City Council Prepared by: Marsha Moore, MMC, City Clerk EXECUTIVE SUMMARY: At its October 13, 2023 Special Meeting, the City Council directed Staff to update the agenda format and order of business. The Rules of Conduct of Meetings of the City Council includes a section with the order of business for the City Council meeting agenda. The amended rules update the order of business to reflect the changes approved by the City Council. STAFF RECOMMENDATION: Adopt the Resolution Amending and Restating the Rules for the Conduct of Meetings of the City Council. FINANCIAL IMPACT: None. DESCRIPTION: At its October 13, 2023 Special Meeting, the City Council discussed the agenda format and directed Staff to make updates. Those updates are reflected in the following changes made to the Rules of Conduct: Order of Business (Section 9) The following changes were made: changed 'Oral Communications' to 'Presentations and Proclamations,' added 'Public Comment,' removed 'Written Communications,' and changed 'Other Business' to 'City Manager and City Council Reports.' Page 1 of 2 173 Addressing the City Council (Section 13) The current rules address public comment for items not on the agenda in 13.d. The language has been cleaned up to replace 'Oral Communications' with 'Public Comment' to match the changes made in Section 9. STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) Resolution Amending and Restating the Rules for the Conduct of Meetings of the City Council 2) Rules for the Conduct of Meetings of the City Council (redline version) Page 2 of 2 174 Attachment I RESOLUTION NO. xx-23 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN AMENDING AND RESTATING THE RULES FOR THE CONDUCT OF MEETINGS OF THE CITY COUNCIL WHEREAS, from time to time the City Council amends and restates the Rules of Conduct of Meetings of the City Council, and the Rules were last restated by Resolution No. 130-21; and WHEREAS, the City Council wishes to amend and restate the Rules in order to change the Order of Business. NOW, THEREFORE, BE IT RESOLVED that the Rules for the Conduct of Meetings of the City Council are amended to read as follows in their entirety: 1. REGULAR MEETINGS a. Time Regular meetings of the City Council shall be held on the first and third Tuesday of each month at the hour of 7:00 p.m., except that Closed Session Items shall be held at 6:30 p.m. Whenever the day fixed for any regular meeting of the City Council falls upon a day designated as a holiday, such meeting will be held at the same hour on the next succeeding day not a holiday. b. Place All regular meetings of the City Council shall be held at the Civic Center, as designated by Ordinance. c. Public All meetings of the City Council shall be open to the public; provided, however, the City Council may hold closed sessions as provided by the laws of the State of California. 2. SPECIAL MEETINGS A special meeting may be ordered at any time by the Mayor whenever in his/her opinion the public business may require it or upon the written request of any three members of the City Council. Whenever a special meeting shall be called, written notice of such meeting shall be delivered personally or by any other means by the City Clerk to each member of the City Council and to each local newspaper of general circulation and radio/television station requesting notice in writing. Such notice must be delivered at least 24 hours before the time of such meeting as specified in the notice. The notice shall specify the time and place of the special meeting and the business to be transacted or discussed. No other business shall be considered at such meetings by the City Council. The agenda for special meetings shall contain the information set forth in Section 3.a. - f. below. At least 24 hours before each special meeting, the City Clerk shall post a copy of the agenda, including the call and notice of the special meeting at the same location identified in Section 3 below. Reso. No. xx-23, Item x.x, Adopted xx/xx/2023 Page 1 of 8 175 3. AGENDA The City Clerk shall, in consultation with the City Manager, arrange an agenda of matters according to the order of business and furnish each member of the City Council, the City Manager, City Attorney, and City Department Heads with a copy of the agenda packet prior to the City Council meeting at least 72 hours in advance of a regular meeting, and 24 hours in advance of a special meeting, as time for preparation will permit. The agenda prepared by the City Clerk shall, at a minimum, include: a. The date of the meeting b. The time of the meeting c. The location of the meeting d. A brief general description of each item of business to be transacted or discussed at the meeting e. Specified period of time for members of the public to address the City Council on items of interest to the public that are within the jurisdiction of the City Council, including a statement that no person may speak longer than three minutes, and including language that the City Council can only briefly respond with questions, refer to Staff, or place on a future agenda. f A specified section under which City Councilmembers and Staff may present informational only reports. At least 72 hours before each regular meeting, the City Clerk shall post a copy of the agenda in the Kiosk in front of the Civic Center located at 100 Civic Plaza, Dublin, California. The City Clerk shall execute a declaration of posting which shall be filed in the Office of the City Clerk. The City Clerk shall so mark or denote "Consent Calendar" items on the agenda to identify those items on the agenda which can reasonably be expected to generate no discussion by members of the City Council, City Staff or interested persons in the audience. The City Council shall consider all of the items on the Consent Calendar portion of the agenda at one time by a vote after a motion has been duly made and seconded. If any member of the City Council, City Staff or interested person in the audience requests that a consent item be removed from the list, such item shall be taken up for consideration and disposition in the order listed on the agenda. 4. PRESIDING OFFICER The Mayor shall preside at all City Council meetings and perform such other duties consistent with his/her office as may be imposed by the City Council. The Mayor shall be entitled to vote, but shall possess no veto power. The Mayor shall be recognized as the official head of the City for all ceremonial purposes. The Mayor shall preserve strict order and decorum at all regular and special meetings of the City Council. The Mayor shall state every question coming before the City Council, call for the vote, announce the decision of the City Council on all subjects and decide all questions of order, subject however, to an appeal of the City Council, in which event a Reso. No. XXX-23, Item X.X, Adopted xx/xx/2023 Page 2 of 8 176 majority vote of the City Council shall govern and conclusively determine such question of order. The Mayor shall sign all Ordinances adopted by the City Council during his/her presence. In the event of the absence of the Mayor, the Mayor Pro Tempore shall sign Ordinances and Resolutions as then adopted. 5. CALL TO ORDER The Mayor, or in his/her absence, the Mayor Pro Tempore, shall take the chair precisely at the hour appointed for the meeting, and shall immediately call the City Council to order. In the absence of the Mayor or Mayor Pro Tempore, the City Clerk shall call the City Council to order, whereupon a temporary chair shall be elected by the members of the City Council present. Upon the arrival of the Mayor or Mayor Pro Tempore, the temporary chair shall immediately relinquish the chair upon the conclusion of the business immediately before the City Council. 6. ATTENDANCE Before proceeding with the business of the City Council, the City Clerk shall enter into the minutes, the names of the members present or absent. No formal roll call need be taken. 7. QUORUM A majority of the members of the City Council shall constitute a quorum for the transaction of business, but a lesser number than a quorum may adjourn from time to time. The City Council may adjourn any regular, adjourned regular, special or adjourned special meeting to a time and place specified in the order of adjournment. If all members are absent from any regular or adjourned regular meeting, the City Clerk may declare the meeting adjourned to a stated time and place. If the City Clerk does, the City Clerk shall cause written notice of the adjournment to be given in the same manner as provided for special meetings. A copy of the order or notice of adjournment shall be posted in the Civic Center Kiosk and other places designated by the City Council within 24 hours after the time of adjournment. Whenever a regular or adjourned regular meeting is adjourned as provided in this section, the resulting adjourned regular meeting is a regular meeting for all purposes. When an order of adjournment of any meeting fails to state the hour at which the adjournment meeting shall be held, it shall be held at the hour specified for regular meetings. 8. REMOTE ATTENDANCE In rare cases and exceptional circumstances, the City Council permits remote attendance by City Councilmembers at regular and special City Council meetings. Only two Councilmembers are permitted to attend remotely per meeting. The first two Councilmembers who notify the City Clerk of his or her intention to do so will be permitted to attend remotely. Video and audio remote attendance are permitted, video is preferred. 9. ORDER OF BUSINESS Promptly at the hour set on the day of each regular meeting, the members of the City Council, City Clerk (or Designee) and City Manager (or Designee) shall take their regular stations in the City Council Chambers and the business of the City Council shall be taken Reso. No. XXX-23, Item X.X, Adopted xx/xx/2023 Page 3 of 8 177 up for consideration and disposition in the following order except that, with the unanimous consent of the City Council, matters may be taken up out of order: Call to Order (Closed Session) Call to Order & Pledge of Allegiance to the Flag Report on Closed Session Action Presentations and Proclamations Public Comment Consent Calendar Public Hearings Unfinished Business New Business City Manager and City Council Reports (City Council/Staff Informational Only Reports/Matters Too Late for the Agenda) Adjournment 10. MATTERS TOO LATE FOR THE AGENDA a. No action or discussion shall take place on any item not appearing on the agenda for a regular meeting as posted, unless one of the three items below, occurs: (1) The City Council determines by majority vote that an emergency situation exists, as defined in Government Code Section 54956.5; or (2) The City Council determines by vote of two-thirds of the members present (i.e. four votes if five members are present and three votes if four members are present), or by a unanimous vote of the members of the City Council if only three members are present, that there is a need to take immediate action and that the need for action came to the City Council's attention after the agenda was posted; or (3) The item was included in a posted agenda for a prior meeting held not more than five calendar days prior to the meeting at which the item is acted upon and at the prior meeting the item was continued to the meeting at which the action is being taken. b. When an item not on the agenda is raised by a member of the public, the City Council may briefly respond, may ask questions for clarification, provide a reference to Staff or other resources, or request Staff to report back at a subsequent meeting. Furthermore, a member of the City Council may request that the City Council, and the City Council may, direct staff to place a matter of business on a future agenda. 11. READING OF MINUTES Unless the reading of the minutes of a City Council meeting is requested by a majority vote of the City Council, such minutes may be approved without reading if the City Clerk has previously furnished each member with a copy thereof. 12. RULES OF DEBATE a. Presiding Officer may debate The Mayor or such other member of the City Council as may be presiding may move, second and debate from the chair, subject only to such limitations of debate as are by these rules imposed upon all members. He/she shall not be deprived of any of the rights and privileges of a City Councilmember by reason of his /her acting as the Presiding Officer. Reso. No. XXX-23, Item X.X, Adopted xx/xx/2023 Page 4 of 8 178 b. Getting the floor Every member desiring to speak shall address the Mayor, and upon recognition by the Mayor, shall confine himself/herself to the question under debate. c. Interruptions A member, once recognized, shall not be interrupted when speaking unless it be to call him/her to order, or as herein otherwise provided. If a member, while speaking, be called to order, he/she shall cease speaking until the question of order is determined, and if in order, he/she shall be permitted to proceed. d. Privilege of closing debate The City Councilmember moving the adoption of an Ordinance or Resolution shall have the privilege of closing the debate. e. Motion to reconsider A motion to reconsider any action taken by the City Council may be made at any time. Such a motion must be made by one of the prevailing side, but may be seconded by any member, and may be made at any time and have precedence over all other motions or while a member has the floor; it shall be debatable. Nothing herein shall be construed to prevent any member of the City Council from making or remaking the same or other motion at a subsequent meeting of the City Council. f. Remarks of City Councilmember A City Councilmember may request, through the Mayor, the privilege of having an abstract of his /her statement on any subject under consideration by the City Council entered in the minutes. If the City Council consents thereto, such statement shall be entered in the minutes. g. Synopsis of Debate The City Clerk may be directed by the Mayor, with the consent of the City Council, to enter in the minutes a synopsis of the discussion of any question coming regularly before the City Council. h. Rules of Order Except as otherwise provided in this Resolution, the current edition of "Rosenberg's Rules of Order" shall govern the conduct of the meetings of the City Council. 13. ADDRESSING THE CITY COUNCIL Any person desiring to address the City Council at a meeting shall first secure the permission of the Mayor to do so; provided, however, that under the following headings of business, members of the public shall have the right to address the City Council upon obtaining recognition by the Mayor. a. Addressing the City Council in Writing Interested persons or their authorized representative may request to address the City Council by written communication on any matters concerning the City's business, or any matters over which the City Council has control. Such written communication shall be provided to the City Clerk. b. Public Comment on Agenda Items The City Council shall provide members of the public an opportunity to address the City Council before or during its consideration of the item. Although members of the public may submit comments in writing, the City Council is not required to read written comments into the record. Such written communications shall be provided to the City Clerk. c. Public Comment — Items Not on the Agenda The City Council shall provide members of the public an opportunity during the "Public Comment" portion of the agenda to address the City Council on any item of interest to the public that is within the subject matter jurisdiction of the City Council. Although members of the public may submit comments in writing, the City Council is not required to read written comments into the record. Such written communications shall be provided to the City Clerk. Reso. No. XXX-23, Item X.X, Adopted xx/xx/2023 Page 5 of 8 179 14. MANNER OF ADDRESSING CITY COUNCIL City Council meetings are business meetings, and persons addressing the City Council are expected to conduct themselves accordingly. Each person addressing the City Council shall stand at the podium and should give, in an audible tone of voice for the record, his/her name and his/her address, although providing one's name and address is not required. Persons desiring to address the City Council shall submit a speaker slip, the purpose of which is to allow the Mayor to manage the meeting and the City Clerk to produce the minutes, although the person need not provide his or her name in order to speak. The City Council expects that remarks will be addressed to the City Council as a body and not to individuals or the public. No person, other than the City Council and the person having the floor, shall be permitted to enter into any discussion, either directly or through a member of the City Council, without the permission of the Mayor. No question shall be asked of a City Councilmember except through the Mayor. On each agenda item, each member of the public shall be given a specified amount of time to address the City Council during the public comment period, and the time limits shall be reasonably and uniformly applied to all speakers, so far as is possible, with the exception of formal applicants for approvals from the City who will be allotted additional time. The time limit shall be three minutes for each speaker. Any member of the public who wishes to speak shall submit a speaker slip prior to the conclusion of the oral staff report on the agenda item. The Mayor, Vice Mayor or a member of Staff will make a statement at the beginning of the meeting reminding the public of this policy. 15. VOTING a. Members of the City Council shall vote by a "voice vote" on all Ordinances, Resolutions and other matters, unless a roll call vote is required by law or is requested by a City Councilmember. Silence shall be recorded as an affirmative vote. The Mayor shall announce the result of the vote. As required by Government Code section 54953(c)(2), the City Clerk shall record in the minutes the vote or abstention of each City Councilmember present for the action. b. The vote on any matter being considered by the City Council may be delayed by the Mayor until all members of the City Council present for a meeting, and not excused as herein provided, are present at the City Council dais. c. A member of the City Council who has a conflict of interest regarding any matter being considered by the City Council shall declare the conflict and excuse himself/herself from participating in the City Council's deliberations and decisions regarding that matter. 16. ORDER AND DECORUM a. By City Councilmembers While the City Council is in session, the members must preserve order and decorum, and a member shall neither by conversation or otherwise, delay or interrupt the proceedings or the peace of the City Council nor disturb any member while speaking or refuse to obey the orders of the City Council or Mayor, except as otherwise herein provided. Reso. No. XXX-23, Item X.X, Adopted xx/xx/2023 Page 6 of 8 180 b. By Persons Any person making remarks or engaging in conduct which actually disrupts, disturbs, or impedes the proceedings or the peace of the City Council or disturbs any member while speaking or refuses to obey the orders of the City Council or the Mayor shall be forthwith, by the Mayor, barred from further audience before the City Council, unless permission to continue is granted by a majority vote of the City Council. In order to maintain the appropriate level of civility in the City Council's business meetings, persons are expected to refrain from making personal, impertinent, or slanderous remarks and from becoming boisterous. c. Enforcement of Order and Decorum A law enforcement officer shall be designated as Sergeant -at -Arms of the City Council meetings when requested by the Mayor. He/she shall carry out all orders and instructions given at the City Council meeting. Upon instruction of the Mayor, it shall be the duty of the Sergeant -at -Arms to remove and bar such person from the City Council meeting who violates the order and decorum of the meeting. Violation of the order and decorum of a City Council meeting is a misdemeanor. d. Smokina Smoking is prohibited at all times in all City -owned facilities. 17. PROHIBITION ON POLITICAL ACTIVITIES Members of the City Council shall not engage in political activities related to local, state, or federal elections during Council meetings. For the purposes of this section, the term "political activity" shall mean an activity directed toward the success or failure of a political party, a candidate for elected office, a ballot measure, or a political group. Nothing in this section shall prevent the City Council from considering whether or not to support or oppose a ballot measure or state or federal legislation. 18. SPECIAL COMMITTEES/TASK FORCES All special committees/task forces shall be appointed by the Mayor, subject to approval of the City Council. 19. CITY COUNCILMEMBER VACANCIES When a vacancy occurs on the City Council, in the office of City Councilmember or Mayor, and the City Council determines to consider filling the vacancy by appointment, the City Council will make such appointment only at a meeting at which all remaining City Councilmembers (including the Mayor) are present. This rule shall not preclude the City Council from calling a special election to fill the vacancy or from adopting an ordinance to fill the vacancy pursuant to Government Code Section 36512 at a meeting at which one of the remaining City Councilmembers (including the Mayor) is absent. 20. PROTESTS Any City Councilmember shall have the right to have the reasons for his/her dissent from, or protest against, any action of the City Council entered in the minutes. 21. ADJOURNMENT A motion to adjourn shall always be in order and decided without debate. Reso. No. XXX-23, Item X.X, Adopted xx/xx/2023 Page 7 of 8 181 22. RULES AVAILABLE FOR PUBLIC REVIEW A copy of these Rules shall be available at all meetings of the City Council for review by the public. PASSED, APPROVED AND ADOPTED this 19th day of December 2023, by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Reso. No. XXX-23, Item X.X, Adopted xx/xx/2023 Page 8 of 8 182 Attachment 2 RESOLUTION NO. xx-23 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN AMENDING AND RESTATING THE RULES FOR THE CONDUCT OF MEETINGS OF THE CITY COUNCIL WHEREAS, from time to time the City Council amends and restates the Rules of Conduct of Meetings of the City Council, and the Rules were last restated by Resolution No. 62 17130-21; and WHEREAS, the City Council wishes to amend and restate the Rules in order to to specify remote 0 endance participation ange the rules of order try Rocenber ' t#eT��ft�,��rR���c��-R,� g e Rules of Order, and specify the reading of tho minutes and addressing the City Councilchanae the Order of Business., NOW, THEREFORE, BE IT RESOLVED that the Rules for the Conduct of Meetings of the City Council are amended to read as follows in their entirety: 1. REGULAR MEETINGS a. Time Regular meetings of the City Council shall be held on the first and third Tuesday of each month at the hour of 7:00 p.m., except that Closed Session Items shall be held at 6:30 p.m. Whenever the day fixed for any regular meeting of the City Council falls upon a day designated as a holiday, such meeting will be held at the same hour on the next succeeding day not a holiday. b. Place All regular meetings of the City Council shall be held at the Civic Center, as designated by Ordinance. c. Public All meetings of the City Council shall be open to the public; provided, however, the City Council may hold closed sessions as provided by the laws of the State of California. 2. SPECIAL MEETINGS A special meeting may be ordered at any time by the Mayor whenever in his/her opinion the public business may require it or upon the written request of any three members of the City Council. Whenever a special meeting shall be called, written notice of such meeting shall be delivered personally or by any other means by the City Clerk to each member of the City Council and to each local newspaper of general circulation and radio/television station requesting notice in writing. Such notice must be delivered at least 24 hours before the time of such meeting as specified in the notice. The notice shall specify the time and place of the special meeting and the business to be transacted or discussed. No other business shall be considered at such meetings by the City Council. The agenda for special meetings shall contain the information set forth in Section 3.a. - f. below. At least 24 hours before each special meeting, the City Clerk shall post a copy of Reso. No. 130 21 xx 23, Item x.x /1 .10, Adopted 11 /16/2021 xx/xx/2023 Page 1 of 8 183 the agenda, including the call and notice of the special meeting at the same location identified in Section 3 below. 3. AGENDA The City Clerk shall, in consultation with the City Manager, arrange an agenda of matters according to the order of business and furnish each member of the City Council, the City Manager, City Attorney, and City Department Heads with a copy of the agenda packet prior to the City Council meeting at least 72 hours in advance of a regular meeting, and 24 hours in advance of a special meeting, as time for preparation will permit. The agenda prepared by the City Clerk shall, at a minimum, include: a. The date of the meeting b. The time of the meeting c. The location of the meeting d. A brief general description of each item of business to be transacted or discussed at the meeting e. Specified period of time for members of the public to address the City Council on items of interest to the public that are within the jurisdiction of the City Council, including a statement that no person may speak longer than three minutes, and including language that the City Council can only briefly respond with questions, refer to Staff, or place on a future agenda. f A specified section under which City Councilmembers and Staff may present informational only reports. At least 72 hours before each regular meeting, the City Clerk shall post a copy of the agenda in the Kiosk in front of the Civic Center located at 100 Civic Plaza, Dublin, California. The City Clerk shall execute a declaration of posting which shall be filed in the Office of the City Clerk. The City Clerk shall so mark or denote "Consent Calendar" items on the agenda to identify those items on the agenda which can reasonably be expected to generate no discussion by members of the City Council, City Staff or interested persons in the audience. The City Council shall consider all of the items on the Consent Calendar portion of the agenda at one time by a vote after a motion has been duly made and seconded. If any member of the City Council, City Staff or interested person in the audience requests that a consent item be removed from the list, such item shall be taken up for consideration and disposition in the order listed on the agenda. 4. PRESIDING OFFICER The Mayor shall preside at all City Council meetings and perform such other duties consistent with his/her office as may be imposed by the City Council. The Mayor shall be entitled to vote, but shall possess no veto power. The Mayor shall be recognized as the official head of the City for all ceremonial purposes. Reso. No. 130 21XXX-23, Item X_X'1.10, Adopted 11 /16/2021 xx/xx/2023 Page 2 of 8 184 The Mayor shall preserve strict order and decorum at all regular and special meetings of the City Council. The Mayor shall state every question coming before the City Council, call for the vote, announce the decision of the City Council on all subjects and decide all questions of order, subject however, to an appeal of the City Council, in which event a majority vote of the City Council shall govern and conclusively determine such question of order. The Mayor shall sign all Ordinances adopted by the City Council during his/her presence. In the event of the absence of the Mayor, the Mayor Pro Tempore shall sign Ordinances and Resolutions as then adopted. 5. CALL TO ORDER The Mayor, or in his/her absence, the Mayor Pro Tempore, shall take the chair precisely at the hour appointed for the meeting, and shall immediately call the City Council to order. In the absence of the Mayor or Mayor Pro Tempore, the City Clerk shall call the City Council to order, whereupon a temporary chair shall be elected by the members of the City Council present. Upon the arrival of the Mayor or Mayor Pro Tempore, the temporary chair shall immediately relinquish the chair upon the conclusion of the business immediately before the City Council. 6. ATTENDANCE Before proceeding with the business of the City Council, the City Clerk shall enter into the minutes, the names of the members present or absent. No formal roll call need be taken. 7. QUORUM A majority of the members of the City Council shall constitute a quorum for the transaction of business, but a lesser number than a quorum may adjourn from time to time. The City Council may adjourn any regular, adjourned regular, special or adjourned special meeting to a time and place specified in the order of adjournment. If all members are absent from any regular or adjourned regular meeting, the City Clerk may declare the meeting adjourned to a stated time and place. If the City Clerk does, the City Clerk shall cause written notice of the adjournment to be given in the same manner as provided for special meetings. A copy of the order or notice of adjournment shall be posted in the Civic Center Kiosk and other places designated by the City Council within 24 hours after the time of adjournment. Whenever a regular or adjourned regular meeting is adjourned as provided in this section, the resulting adjourned regular meeting is a regular meeting for all purposes. When an order of adjournment of any meeting fails to state the hour at which the adjournment meeting shall be held, it shall be held at the hour specified for regular meetings. 8. REMOTE ATTENDANCE In rare cases and exceptional circumstances, the City Council permits remote attendance by City Councilmembers at regular and special City Council meetings. Only two Councilmembers are permitted to attend remotely per meeting. The first two Councilmembers who notify the City Clerk of his or her intention to do so will be permitted to attend remotely. Video and audio remote attendance are permitted, video is preferred. 9. ORDER OF BUSINESS Reso. No. 130 21XXX-23, Item X_X'1.10, Adopted 11 /16/2021 xx/xx/2023 Page 3 of 8 185 Promptly at the hour set on the day of each regular meeting, the members of the City Council, City Clerk (or Designee) and City Manager (or Designee) shall take their regular stations in the City Council Chambers and the business of the City Council shall be taken up for consideration and disposition in the following order except that, with the unanimous consent of the City Council, matters may be taken up out of order: Call to Order (Closed Session) Call to Order & Pledge of Allegiance to the Flag Report on Closed Session Action Oral Communication: Presentations and Proclamations Public Comment Consent Calendar Written Communications Public Hearings Unfinished Business New Business Othor Buc:nossCity Manager and City Council Reports (City Council/Staff Informational Only —Reports/Matters Too Late for the Agenda) Adjournment 10. MATTERS TOO LATE FOR THE AGENDA a. No action or discussion shall take place on any item not appearing on the agenda for a regular meeting as posted, unless one of the three items below, occurs: (1) The City Council determines by majority vote that an emergency situation exists, as defined in Government Code Section 54956.5; or (2) The City Council determines by vote of two-thirds of the members present (i.e. four votes if five members are present and three votes if four members are present), or by a unanimous vote of the members of the City Council if only three members are present, that there is a need to take immediate action and that the need for action came to the City Council's attention after the agenda was posted; or (3) The item was included in a posted agenda for a prior meeting held not more than five calendar days prior to the meeting at which the item is acted upon and at the prior meeting the item was continued to the meeting at which the action is being taken. b. When an item not on the agenda is raised by a member of the public, the City Council may briefly respond, may ask questions for clarification, provide a reference to Staff or other resources, or request Staff to report back at a subsequent meeting. Furthermore, a member of the City Council may request that the City Council, and the City Council may, direct staff to place a matter of business on a future agenda. 11. READING OF MINUTES Unless the reading of the minutes of a City Council meeting is requested by a majority vote of the City Council, such minutes may be approved without reading if the City Clerk has previously furnished each member with a copy thereof. 12. RULES OF DEBATE Reso. No. 130 21XXX-23, Item X_X'1.10, Adopted 11 /16/2021 xx/xx/2023 Page 4 of 8 186 a. Presiding Officer may debate The Mayor or such other member of the City Council as may be presiding may move, second and debate from the chair, subject only to such limitations of debate as are by these rules imposed upon all members. He/she shall not be deprived of any of the rights and privileges of a City Councilmember by reason of his /her acting as the Presiding Officer. b. Getting the floor Every member desiring to speak shall address the Mayor, and upon recognition by the Mayor, shall confine himself/herself to the question under debate. c. Interruptions A member, once recognized, shall not be interrupted when speaking unless it be to call him/her to order, or as herein otherwise provided. If a member, while speaking, be called to order, he/she shall cease speaking until the question of order is determined, and if in order, he/she shall be permitted to proceed. d. Privilege of closing debate The City Councilmember moving the adoption of an Ordinance or Resolution shall have the privilege of closing the debate. e. Motion to reconsider A motion to reconsider any action taken by the City Council may be made at any time. Such a motion must be made by one of the prevailing side, but may be seconded by any member, and may be made at any time and have precedence over all other motions or while a member has the floor; it shall be debatable. Nothing herein shall be construed to prevent any member of the City Council from making or remaking the same or other motion at a subsequent meeting of the City Council. f. Remarks of City Councilmember A City Councilmember may request, through the Mayor, the privilege of having an abstract of his /her statement on any subject under consideration by the City Council entered in the minutes. If the City Council consents thereto, such statement shall be entered in the minutes. g. Synopsis of Debate The City Clerk may be directed by the Mayor, with the consent of the City Council, to enter in the minutes a synopsis of the discussion of any question coming regularly before the City Council. h. Rules of Order Except as otherwise provided in this Resolution, the current edition of "Rosenberg's Rules of Order" shall govern the conduct of the meetings of the City Council. 13. ADDRESSING THE CITY COUNCIL Any person desiring to address the City Council at a meeting shall first secure the permission of the Mayor to do so; provided, however, that under the following headings of business, members of the public shall have the right to address the City Council upon obtaining recognition by the Mayor. a. Addressing the City Council in Writing Interested persons or their authorized representative may request to address the City Council by written communication on any matters concerning the City's business, or any matters over which the City Council has control. Such written communication shall be provided to the City Clerk. b. Public Comment on Agenda Items The City Council shall provide members of the public an opportunity to address the City Council before or during its consideration of the item. Although members of the public may submit comments in writing, the City Council is not required to read written comments into the record. Such written communications shall be provided to the City Clerk. c. Oral CommunicationsPublic Comment — Items Not on the Agenda The City Council shall provide members of the public an opportunity during the "Oral GommunicationsPublic Comment" portion of the agenda to address the City Council on Reso. No. 130 21XXX-23, Item X_X'1.10, Adopted 11 /16/2021 xx/xx/2023 Page 5 of 8 187 any item of interest to the public that is within the subject matter jurisdiction of the City Council. Although members of the public may submit comments in writing, the City Council is not required to read written comments into the record. Such written communications shall be provided to the City Clerk. 14. MANNER OF ADDRESSING CITY COUNCIL City Council meetings are business meetings, and persons addressing the City Council are expected to conduct themselves accordingly. Each person addressing the City Council shall stand at the podium and should give, in an audible tone of voice for the record, his/her name and his/her address, although providing one's name and address is not required. Persons desiring to address the City Council shall submit a speaker slip, the purpose of which is to allow the Mayor to manage the meeting and the City Clerk to produce the minutes, although the person need not provide his or her name in order to speak. The City Council expects that remarks will be addressed to the City Council as a body and not to individuals or the public. No person, other than the City Council and the person having the floor, shall be permitted to enter into any discussion, either directly or through a member of the City Council, without the permission of the Mayor. No question shall be asked of a City Councilmember except through the Mayor. On each agenda item, each member of the public shall be given a specified amount of time to address the City Council during the public comment period, and the time limits shall be reasonably and uniformly applied to all speakers, so far as is possible, with the exception of formal applicants for approvals from the City who will be allotted additional time. The time limit shall be three minutes for each speaker. Any member of the public who wishes to speak shall submit a speaker slip prior to the conclusion of the oral staff report on the agenda item. The Mayor, Vice Mayor or a member of Staff will make a statement at the beginning of the meeting reminding the public of this policy. 15. VOTING a. Members of the City Council shall vote by a "voice vote" on all Ordinances, Resolutions and other matters, unless a roll call vote is required by law or is requested by a City Councilmember. Silence shall be recorded as an affirmative vote. The Mayor shall announce the result of the vote. As required by Government Code section 54953(c)(2), the City Clerk shall record in the minutes the vote or abstention of each City Councilmember present for the action. b. The vote on any matter being considered by the City Council may be delayed by the Mayor until all members of the City Council present for a meeting, and not excused as herein provided, are present at the City Council dais. c. A member of the City Council who has a conflict of interest regarding any matter being considered by the City Council shall declare the conflict and excuse himself/herself from participating in the City Council's deliberations and decisions regarding that matter. 16. ORDER AND DECORUM Reso. No. 130 21XXX-23, Item X_X'1.10, Adopted 11 /16/2021 xx/xx/2023 Page 6 of 8 188 a. Bv City Councilmembers While the City Council is in session, the members must preserve order and decorum, and a member shall neither by conversation or otherwise, delay or interrupt the proceedings or the peace of the City Council nor disturb any member while speaking or refuse to obey the orders of the City Council or Mayor, except as otherwise herein provided. b. Bv Persons Any person making remarks or engaging in conduct which actually disrupts, disturbs, or impedes the proceedings or the peace of the City Council or disturbs any member while speaking or refuses to obey the orders of the City Council or the Mayor shall be forthwith, by the Mayor, barred from further audience before the City Council, unless permission to continue is granted by a majority vote of the City Council. In order to maintain the appropriate level of civility in the City Council's business meetings, persons are expected to refrain from making personal, impertinent, or slanderous remarks and from becoming boisterous. c. Enforcement of Order and Decorum A law enforcement officer shall be designated as Sergeant -at -Arms of the City Council meetings when requested by the Mayor. He/she shall carry out all orders and instructions given at the City Council meeting. Upon instruction of the Mayor, it shall be the duty of the Sergeant -at -Arms to remove and bar such person from the City Council meeting who violates the order and decorum of the meeting. Violation of the order and decorum of a City Council meeting is a misdemeanor. d. Smoking Smoking is prohibited at all times in all City -owned facilities. 17. PROHIBITION ON POLITICAL ACTIVITIES Members of the City Council shall not engage in political activities related to local, state, or federal elections during Council meetings. For the purposes of this section, the term "political activity" shall mean an activity directed toward the success or failure of a political party, a candidate for elected office, a ballot measure, or a political group. Nothing in this section shall prevent the City Council from considering whether or not to support or oppose a ballot measure or state or federal legislation. 18. SPECIAL COMMITTEES/TASK FORCES All special committees/task forces shall be appointed by the Mayor, subject to approval of the City Council. 19. CITY COUNCILMEMBER VACANCIES When a vacancy occurs on the City Council, in the office of City Councilmember or Mayor, and the City Council determines to consider filling the vacancy by appointment, the City Council will make such appointment only at a meeting at which all remaining City Councilmembers (including the Mayor) are present. This rule shall not preclude the City Council from calling a special election to fill the vacancy or from adopting an ordinance to fill the vacancy pursuant to Government Code Section 36512 at a meeting at which one of the remaining City Councilmembers (including the Mayor) is absent. 20. PROTESTS Any City Councilmember shall have the right to have the reasons for his/her dissent from, or protest against, any action of the City Council entered in the minutes. Reso. No. 130 21XXX-23, Item X_X'1.10, Adopted 11 /16/2021 xx/xx/2023 Page 7 of 8 189 21. ADJOURNMENT A motion to adjourn shall always be in order and decided without debate. 22. RULES AVAILABLE FOR PUBLIC REVIEW A copy of these Rules shall be available at all meetings of the City Council for review by the public. PASSED, APPROVED AND ADOPTED this 16t-19th day of November 2021 December 2023, by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Reso. No. 130 21XXX-23, Item X_X'1.10, Adopted 11 /16/2021 xx/xx/2023 Page 8 of 8 190 r DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager Agenda Item 5.12 SU B.ECT : Annual Comprehensive Financial Report (ACFR) and Annual Audit for Fiscal Year Ending June 30, 2023 and Supplemental Reports Completed by the City's Independent Auditors Prepared by: Wendy Lam, Accounting Manager EXECUTIVE SUMMARY: The City Council will receive the Annual Comprehensive Financial Report (ACFR) for the Fiscal Year ending June 30, 2023. This report includes financial statements prepared by Staff along with the audit prepared by Badawi and Associates, the independent auditors selected by the City Council. The ACFR is a report which encompasses information beyond minimum financial reporting requirements. The auditors have provided a "clean opinion" based on their review. The auditors have also completed the following supplemental reports: 1) a compliance audit of Alameda County Transportation Commission Measure B Funds; 2) a compliance audit of Alameda County Transportation Commission Measure BB Funds; 3) a compliance audit of Alameda County Transportation Commission Measure F Fund Vehicle Registration Fee Program; 4) a single audit report related to Federal Grant Expenditures; and 5) a review of the City's Annual Appropriations Limit Calculation. The reports have been reviewed by the City Council Ad -Hoc Audit Subcommittee. STAFF RECOMMENDATION: Receive the reports. FINANCIAL IMPACT: Summarized financial information is discussed in this Staff Report, and Attachment 1 provides a guide to key information found in the ACFR. The full ACFR is included as Attachment 2. All other audit reports are included as Attachments 3-8. Page 1 of 6 191 DESCRIPTION: The City of Dublin has prepared its Annual Comprehensive Financial Report (ACFR) for the Fiscal Year (FY) ending June 30, 2023. The ACFR (Attachment 2) includes audited financial statements reviewed by Badawi and Associates, the independent auditors selected by the City Council. Ad -Hoc Audit Committee Review The auditors met with the City Council Ad -Hoc Audit Committee, composed of Mayor Hernandez and Councilmember Qaadri, to review the results of the audit. The interaction of the auditors directly with representatives of the elected body is a key component to audit standards and provides the Committee an opportunity to discuss the report and ask questions of the auditors. Based on their testing and review, the auditors granted the City a "clean opinion" (see ACFR pages 1-4), meaning that the financial statements present fairly, in all material respects, the financial position of the City. The compliance audits for the additional reports found that, based on the information reviewed and presented, expenditures were materially in compliance with the program requirements (Attachments 4 -7). Financial Overview Attachment 1 provides a guide to key elements contained in the ACFR. Some of the important financial results include an increase of $32.7 million in net position, as shown in Table 1 below. This change is on an entity -wide basis and includes both capital assets as well as restricted funds. Included in the Management Discussion and Analysis section of the ACFR is a discussion of the changes in Net Assets (ACFR page 6 and 7). It is important to note that the amount reported as Total Net Assets includes: 1. $545.1 million (59% of total net assets) in investments in capital assets (e.g. land, infrastructure, buildings, and equipment). 2. $115.5 million (13% of total net assets) that is subject to external restrictions on how it can be used, such as development impact fee funds. 3. $261.8 million (28% of total net assets) in net assets that are unrestricted. Page 2 of 6 192 TABLE 1: SUMMARY OF NET POSITION June 30, 2023 and 2022 Item Current and Other Assets Notes Receivable (Note 5) Leases Receivable (Note 6) OPEB Asset (Note 13) Capital Assets (Note 7) Total Assets Deferred Outflows of Resources Current Liabilities Noncurrent Liabilities Total Liabilities Deferred Inflows of Resources Net Investment in Capital Assets Restricted Unrestricted Total Net Position June 30, 2023 $ 406,803,601 14,541,072 3,050,260 2,865,050 568,081,126 995,341,109 12,331,418 38,087,433 40,984,861 79,072,294 6,199,022 545,146,807 115,479,147 261,775,257 $ 922,401,211 Governmental June 30, 2022 (as restated) $ 384,956,065 14,549,568 3,181,762 9,048,738 556,079,985 967,816,118 4,137,105 34,016,977 30,584,652 64,601,629 17,633,393 554,600,284 118,161,236 216,956,681 $ 889,718,201 (11,434,371) (9,453,477) (2,682,089) 44,818,576 $ 32,683,010 Activitie s $ Change % Change $ 21,847,536 (8,496) (131,502) (6,183,688) 12,001,141 27,524,991 8,194,313 5.7% - 0.1% 100.0% -68.3% 2.2% 2.8% 198.07% 4,070,456 12.0% 10,400,209 34.0% 14,470,665 22.4% -64.8% - 1.7% - 2.3% 20.7% 3.7% Auditors' Communication (Governance Letter) (Attachment 3) The Governance Letter includes a report on the City's accounting and reporting procedures, as well as recommendations for process improvements. The report includes the implementation of GASB Statement 96, Subscription -Based Information Technology Arrangements and the correction of prior year recognized leases receivable and related deferred inflow of resources, which resulted in the restatement of June 30, 2022 balances. These adjustments had no net impact on beginning fund balance or net position. Overall, the report does not note any issues for Fiscal Year 2022-23. Designation of Fund Balances The City's Fund Balance and Reserves Policy conforms to required standards enacted by the Governmental Accounting Standards Board (GASB). A listing of the Fiscal Year 2022-23 year-end major fund reserves established in accordance with this policy is shown on ACFR page 13. The following table summarizes the fund balances for all City funds: Page 3 of 6 193 TABLE 2: GOVERNMENTAL FUND BALANCE CHANGES June 30, 2023 and 2022 General Fund Affordable Housing Fund Capital Improvement Funds Other Governmental Funds Total Governmental Funds June 30, 2023 $ 249,736,610 30,243,024 58,331,196 21,704,791 $ 360,015,621 June 30, 2022 $ 223,857,506 29,913,316 63,139,381 29,010,964 $ 345,921,167 $ Change $ 25,879,104 329,708 (4,808,185) (7,306,173) $ 14,094,454 % Change 11.6% 1.1% -7.6% -25.2% 4.1 As shown above, General Fund Reserves totaled $249.7 million as of June 30, 2023. Of that amount, $58.4 million is available for cash flow purposes, equating to approximately 7.0 months of budgeted operating expenditures in Fiscal Year 2023-24. This exceeds the target as guided by the policy, which sets the cash flow goal at between two and four months of the next year's budget. Additional Reports Prepared by Auditors In addition to the audit of the financial statements, the audit engagement also included the completion of specialized reports. The five supplemental reports include: 1. A compliance audit of Alameda County Transportation Commission (ACTC) Measure B Funds 2. A compliance audit of the ACTC Measure BB Funds 3. A compliance audit of the ACTC Vehicle Registration Fee (Measure F) Program 4. A single audit report related to Federal Grant Expenditures 5. A review of the City's Annual Appropriations Limit Calculation ACTC Measure B Funds Report (Attachment 4) ACTC provides local funding via two local programs: 1) Local Street Improvements; and 2) Bicycle and Pedestrian Improvements. As of June 30, 2023, the Local Streets fund balance of $98,984 is assigned to a Capital Reserve for continued street improvement projects, and the Bike/Pedestrian fund balance of $68,179 is restricted to appropriate bike and pedestrian program improvements. During Fiscal Year 2022- 23, the following projects were funded by Measure B: • Annual Street Resurfacing • Iron Horse Trail Bridge • Dublin Boulevard Pavement Rehabilitation • Citywide Bicycle & Pedestrian Improvements • Citywide Signal Communication Upgrade ACTC Measure BB Funds Report (Attachment 5) Alameda County Measure BB was approved by the voters in November 2014 with 70% of the vote. The fee is expected to generate about $8 billion over 30 years funded by an additional half -cent sales tax to be used for transportation related expenditures. The program includes four Page 4 of 6 194 categories of projects: 1) Transit; 2) Affordable Transit for Seniors and People with Disabilities; 3) Local Streets and Roads; and 4) Bicycle and Pedestrian Path and Safety. As of June 30, 2023, the Measure BB Fund had a restricted fund balance of $1,368,977 for Local Streets and Roads, and $662,809 restricted for Bicycle and Pedestrian improvements. During Fiscal Year 2022-23, the following projects were funded by Measure BB: • Annual Street Resurfacing • Iron Horse Trail Bridge • Local Roadway Safety Plan • Citywide Bicycle and Pedestrian Improvements • Citywide Signal Communication Upgrade • Traffic Signal Re-Lamping ACTC Vehicle Registration Fee (Measure F) Report (Attachment 6) The City of Dublin uses a Special Revenue Fund to account for money collected through the ACTC's Vehicle Registration Fee. The goal of the program is to sustain the County's transportation network through a distribution of the funds throughout the County on successive five-year cycles. As of June 30, 2023, the ACTC VRF Measure F Fund had a balance of $289,211 in restricted funds. During Fiscal Year 2022-23, the following projects were funded by Measure F: • Citywide Bicycle and Pedestrian Improvements • Citywide Signal Communication Upgrade • Intelligent Transportation System Upgrades Single Audit Report for Federal Grant Expenditures (Attachment 7) The City is required to obtain a Single Audit if annual expenditures of Federal Funds exceed $750,000. In FY 2022-23 the City had $2,803,774 in expenditures of Federal Funds, which included $307,566 in Community Development Block Grant/Entitlement Grants, $777 in Coronavirus Relief fund, $1,445,728 in American Rescue Plan Act funds, $661,000 in SAFETEA-LU fund and $389,480 in Congressional Directives Federal Grants. The audit includes a Report on Internal Controls and Compliance, which reported no findings relative to the federal programs reported by the City. Appropriation Limit Schedule Report (Attachment 8) State law requires the adoption of an Appropriations Limit which must be included in the budget document. The City Council adopts the Limit by resolution, and it is adjusted annually based on factors establish in State Law. The Limit applies only to appropriations that are funded by proceeds of taxes. The Limit for Dublin is substantially more than the amount of revenue generated from taxes. The auditors reviewed the calculation used to develop the $468,263,521 limit as presented in the Fiscal Year 2023-24 Budget, and there were no exceptions noted in the findings. Page 5 of 6 195 STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) Summary - Key Information 2) Annual Comprehensive Financial Report Fiscal Year 2022-23 3) Fiscal Year 2022-23 Auditors' Communication with Those Charged with Governance 4) Fiscal Year 2022-23 Measure B Report 5) Fiscal Year 2022-23 Measure BB Report 6) Fiscal Year 2022-23 Measure F Report 7) Fiscal Year 2022-23 Single Audit Report 8) Appropriations Limit Fiscal Year 2023-24 Page 6 of 6 196 Attachment 1 SUMMARY - KEY INFORMATION ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE YEAR ENDING JUNE 30, 2023 City Council Meeting December 19, 2023 1. Includes audited financial statements reviewed by the City's audit firm, Badawi & Associates. 2. The auditors' opinion is that the City's financial statements fairly represent the City's financial position. 3. The ACFR format will allow the City to apply for a Certificate of Achievement from the Government Finance Officers Association (GFOA). The goal is to provide financial information of the highest quality, in a transparent manner. 4. ORGANIZATION OF REPORT: a. Transmittal letter (pages v-xv): provides a general overview of economic and budgetary factors that impact the City. b. Opinion (pages 1-4): issued by the Independent Auditor on the City's financial position and compliant with accounting principles generally accepted in the United States of America. c. Management Discussion and Analysis (MD&A). (pages 5-20): provides an overview of the financial activities, with a focus on significant trends, as well as major changes associated with the City's major funds (i.e. General Fund and Impact Fee funds). d. Financial Statements: a significant portion of the ACFR includes financial statements and schedules for the various funds used to account for the City's revenue and expenditures. Pages 24-26 present the Government - Wide Statement of Net Position presents financial statements similar to those used by private corporations. That section is followed by financial statements for each fund. e. Statistical Section (pages 187-end): the unaudited statistical section of the ACFR includes relevant historical data. 5. Fund Balances - A complete listing of fund reserves and designations for all major funds is shown on page 78 of the report. 6. Audit Recommendations / Disclosures - As part of the Audit Review the independent auditors can present recommendations for consideration by the City. The process allows the Auditors to disclose their observations on certain practices and policies that need improvement. The report for FY 2022-23 does 197 Attachment 1 not note any findings. This information is presented as a separate document and is included as Attachment 3. 198 Attachment 2 °•• City of Dublin CALIFORNIA ANNUAL COMPREHENSIVE FINANCIAL REPORT Fiscal Year ended June 30, 2023 199 200 City of Dublin Dublin, California Annual Comprehensive Financial Report For the year ended June 30, 2023 Prepared by: Finance Department 202 City of Dublin Annual Comprehensive Financial Report For the year ended June 30, 2023 Table of Contents Page INTRODUCTORY SECTION Table of Contents i Letter of Transmittal v Principal Officers xvii Organizational Chart xviii GFOA Certificate of Excellence in Financial Reporting xix FINANCIAL SECTION Independent Auditor's Report 1 Management's Discussion and Analysis 5 Basic Financial Statements: Government -Wide Financial Statements: Government -Wide Statement of Net Position 24 Government -Wide Statement of Activities 26 Fund Financial Statements: Governmental Fund Financial Statements: Balance Sheet 30 Reconciliation of the Governmental Funds Balance Sheet to the Government -Wide Statement of Net Position 33 Statement of Revenues, Expenditures and Changes in Fund Balances 34 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government -Wide Statement of Activities 37 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: General Fund 39 Affordable Housing Special Revenue Fund 40 Proprietary Fund Financial Statements: Statement of Net Position 42 Statement of Revenues, Expenses and Changes in Fund Net Position 43 Statement of Cash Flows 44 203 City of Dublin Annual Comprehensive Financial Report For the year ended June 30, 2023 Table of Contents, Continued Page FINANCIAL SECTION, Continued Fiduciary Fund Financial Statements: Statement of Fiduciary Net Position 46 Statement of Changes in Fiduciary Net Position 47 Notes to Basic Financial Statements 51 Required Supplementary Information (Unaudited): Defined Benefit Pension Plan Schedule of the City's Proportionate Share of the Net Pension Liability - Last 10 Years 97 Schedule of Contributions - Last 10 Years 98 Other Post Employment Benefits (OPEB) City Retiree Health Plan - Schedule of Changes in Net OPEB Liability and Related Ratios during the Measurement Period - Last 10 Years 99 Schedule of City Retiree Health Plan Contributions - Last 10 Years 100 Supplementary Information: General Fund - Budget Versus Actual Schedule of Budget Versus Actual Revenue by Sources 103 Schedule of Budget Versus Actual Departmental Expenditures 104 Budgeted Major Governmental Funds Other than General Fund and Special Revenue Funds: Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual: General Improvements Projects Capital Projects Fund 108 Parks Projects Capital Projects Fund 109 Streets Projects Capital Projects Fund 110 Public Art Capital Projects Fund 111 Public Facilities Impact Fees Capital Projects Fund 112 Fire Impact Fees Capital Projects Fund 113 Traffic Impact Fees Capital Projects Fund 114 Dublin Crossing Contribution Capital Projects Fund 115 11 204 City of Dublin Annual Comprehensive Financial Report For the year ended June 30, 2023 Table of Contents, Continued Page FINANCIAL SECTION, Continued Non -Major Governmental Funds: Combining Balance Sheet 120 Combining Statement of Revenues, Expenditures and Changes in Fund Balances 128 Schedules of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 136 Internal Service Funds: Combining Statement of Net Position 176 Combining Statement of Revenues, Expenses and Changes in Net Position 178 Combining Statement of Cash Flows 180 Custodial Funds: Combining Statement of Fiduciary Net Position 184 Combining Statement of Changes in Fiduciary Net Position 185 STATISTICAL SECTION (Unaudited) Net Position by Component 188 Changes in Net Position 190 Fund Balances of Governmental Funds 192 Changes in Fund Balances of Governmental Funds 194 Assessed Value of Taxable Property 196 Direct and Overlapping Property Tax Rates 198 Principal Property Taxpayers 200 Property Tax Levies and Collections 201 Direct and Overlapping Debt 202 Legal Debt Margin Information 204 Demographic and Economic Statistics 206 Property Value, Construction, and Bank Deposits 207 Principal Employers 208 Full -Time Equivalent City Employees by Department 212 Operating Indicators by Function/Program 214 Capital Asset Statistics by Function/Program 216 Top 25 Sales Tax Producers 218 Miscellaneous Statistical Data 219 111 205 This page intentionally left blank iv 206 DUBLIN CALIFORNIA THE NEW AMERICAN BACKYARD City Council 925.833.6650 City Manager 925.833.6650 Community Development 925.833.6610 Economic Development 925.833.6650 Finance/IT 925.833.6640 Fire Prevention 925.833.6606 Human Resources 925.833.6605 Parks & Community Services 925.833.6645 Police 925.833.6670 Public Works 925.833.6630 100 Civic Plaza Dublin, CA 94568 P 925.833.6650 F 925.833.6651 www.dublin.ca.gov December 19, 2023 Honorable Mayor and Members of the City Council and Citizens: Presented with this letter is the City of Dublin (City) Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2023. The information in this Report is prepared in accordance with Generally Accepted Accounting Principles (GAAP) as established by the Governmental Accounting Standards Board (GASB). The responsibility for the accuracy and fairness of this report rests with the City. Management Staff are responsible for preparing a complete report which is based upon reliable information. Management has established a comprehensive internal control framework that is designed L.,,; i zo prow, the City's assets from loss, theft or misuse and to compile sufficient reliable information for the preparation of the City's financial statements. Management is committed to maintaining the City's internal controls to safeguard assets; and provide reasonable assurances of proper recording of financial transactions. All disclosures necessary to enable the reader to gain an understanding of the City's financial activities have been included and Badawi & Associates, a firm of licensed public accountants, has issued an unmodified ("clean") opinion on the City of Dublin's financial statements for the year ended June 30, 2023. The independent auditor's report has been included in this Annual Comprehensive Financial Report. This ,otter of transmittal is designed to assist with an individual's review of the City financial statements. Specifically, it is intendec: to offer the reader useful informati rn in amassing the economic conditions impacting the City of Dublin. It also com 'lements the separate Management's Discussion and Analysis (MD&A) narratie secti n, which provides financial highlights of the City and additional analysis of trends reported as part of the financial statements. The MD&A is located immediately following the report of the independent auditors. CITY PROFILE The City of Dublin was incorporated in 1982 and is located in the East Bay of the San Francisco Bay Area and is approximately 30 miles east of San Francisco and 30 miles northeast of the Silicon Valley. In 2011 Dublin was named an "All -America City" by the National Civic League, and in 2018 it was named one of the best places to live in the United States, according to Money Magazine. The City provided for a permanent staffing level of approximately 102 full-time equivalent City employees in FY 2022-23, in addition to temporary and contract personnel. According to the California Department of Finance as of January 2023, the City of Dublin serves a population of 71,750, and covers 15.23 square miles. The City's strategic location offers opportunities for employers, retailers, and high -quality residential and transit -oriented neighborhoods. The City operates under the Council -Manager form of government. Policy -making and legislative authority are vested in the City Council, which is responsible for the City's ordinances, operating resolutions, adoption of the annual budget, hiring of the City Manager and City Attorney, and confirming the appointments made by the Mayor to commissions and committees. The City Council currently consists of a directly elected Mayor, who serves a two-year term, and four at -large Councilmembers each elected to a four-year term. In September 2022 the City Council amended the Dublin 207 v Municipal Code to establish district -based elections, beginning with the 2024 election. The City Manager is responsible for implementing the policies, ordinances, and directives of the City Council, overseeing the day-to-day operations of the City, and hiring City staff. The City Attorney provides legal counsel regarding City business, drafts and reviews ordinances, resolutions, and contracts, and represents the City in certain litigation. The City's biennial budget serves as the foundation for the City's financial planning and control. The operating budget is adopted by the City Council on an annual basis prior to July 1 of each year. During mid -cycle, a review and update are prepared and presented to the City Council for the adoption of the second year's budget. The City Council exercises budgetary control at the fund level, and budgeted funds are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP) in the United States. Expenditures may not legally exceed budgeted appropriations at the fund level, and Management does not have the authority to increase the budget without the approval of the City Council. However, the City Manager may authorize budgetary transfers from one account to another within the same fund, appropriate funds from Committed and Assigned fund balances that have been approved by the City Council for specific purposes, and appropriate funds for asset replacement funded by the City's Internal Services Funds. Current City services include the City Manager's Office (General Administration, Human Resources/Risk Management, Communications, City Clerk/Records, Disaster Preparedness, Information Systems, and Economic Development), Finance, City Attorney, Police Services, Fire Services, Community Development (Building/Planning/Housing), Parks and Community Services, and Public Works (Engineering/Capital Improvement Program/Transportation/Maintenance/Environmental Sustainability/Special Districts). The City contracts with public agencies and private firms to provide a variety of key services including Building Inspection, Fire Services, Police Services, and Maintenance. A total of 159.46 FTE contract employees were included in the City budget in FY 2022-23. HIGHLIGHTS Dublin, California has long been known as the "crossroads" of the Bay Area. Dublin sits at the intersection of two major highways: Interstate 580 and Interstate 680. The City delivers a broad range of community services and has a wide range of housing types available to meet the demands of various employers throughout the region. Over the past several years, the City has added new housing options including a mix of transit -oriented developments adjacent to the City's two Bay Area Rapid Transit (BART) stations, as well as single family homes and condominium/townhome developments. The proximity to additional job centers and colleges and universities in the Bay Area creates an attractive environment. Much of the recent growth in the community, which is now in its final phases of completion, was planned in the voter -approved 1994 Eastern Dublin Specific Plan. This vision has allowed a strong foundation and quality neighborhoods and public facilities to be built citywide. New developments in the Downtown Dublin Specific Plan area, specifically in the Transit District, have provided housing opportunities as well as retail space that will support a high quality of life in Dublin. In addition, the City's aquatics complex, The Wave, offers residents and visitors a recreation destination with pools, slides, and play structures situated in the center of the community. Development over the past decade has had positive budgetary impacts, allowing the City to make significant investment in our community -serving facilities, such as parks. While careful financial stewardship has put Dublin in a strong fiscal position, it is important to ensure the stability of the community's long-term fiscal health to continue to provide high -quality services as the City reaches build -out. 208 vi Key City activities and accomplishments during FY 2022-23 include the following: Economic Development Business Recovery Playbook In Fiscal Year 2022-23 the City continued implementation of its Business Recovery Playbook: A Post - Pandemic Strategic Action Plan with the ongoing objective to provide support and resources towards offsetting the negative effects of COVID-19 and helping businesses be successful in the post -pandemic "new normal." Specifically, the City was able to complete and continue the remaining items of the Playbook's business recovery efforts: • Business Spotlight Series, a video series featuring Dublin small businesses. • Small Business Navigator Program, providing small businesses in Dublin with access to free, timely, technical support in key functional areas via qualified service providers. • Dublin Business Corner, providing a free online small business training resource for Dublin business owners. • Continuation of a Small Business Webinar Series, providing additional free educational webinars. As part of the Business Recovery Playbook, the City Council supported a loyalty rewards program, the "Dublin Marketplace," designed to boost local commerce and small business activity. The program was launched in March 2023 and now has more than 850 users. The City's notable Business Concierge Program continued in FY 2022-23 helping businesses open new locations in Dublin, expand current locations, or relocate to a new space in Dublin. In addition, this Program assisted more than three dozen businesses through the business license, planning, and building permitting processes. Business retention and attraction efforts also continued and were supported by the various business services, programs, and incentives, including those of the Business Recovery Playbook. Programs in the Playbook reached more than 4,000 businesses, and directly assisted more than 400 businesses, helping 93% of them remain in operation. For example, the Mobile Text Communication Program for small businesses created another form of communication between the City and business owners to discuss programs and services that could be of assistance. The provision of education and resources in the forms of webinars, tutorials, and on -demand access assisted business with staffing challenges, funding opportunities, supply chain challenges, marketing, social media support, and more. The City hosted several industry -specific and general Business Roundtables, including in the areas of Fitness, Retail, Medical, Education and Recreation, Personal Services, Food and Beverage, and Manufacturing. These Roundtables provided business owners the opportunity to discuss their thoughts and concerns with Staff, connect with fellow businesses, and learn about the City's programs and services. New/Expanded Businesses The City welcomed multiple new businesses to Dublin in the dining, services, and retail sectors including Wine Storage Dublin, Sleep Number, Luxe Barber Studio, Satvik Eggless Bakery, SavvyMoney, Two Hands Fresh Corn Dogs, Teaspoon, Stratford School, PGA Tour Superstore, Komyo Sushi, Ari Sushi and Tendon, Grose Noir Tattoo Studio, Grand Cafe, BBQ 85, Mao lzakaya & Sushi, Silver oven & Grill, Feng Cha Teahouse, Building Kidz of Dublin, Tailored Shared Services, Titlian by Mani Singh, Angus the Butcher Shop, Hot Pho, FitMealz, Dave's Hot Chicken, Pizza My Heart, Serendipity Labs, Turmeric Indian Supermarket, Hong Kong Cafe, and Dublin Infiniti. 209 vii In addition, Snowflake Inc., a data cloud company, expanded its footprint in Dublin by signing a long- term lease at the Dublin Corporate Center campus. Several other companies also signed new leases including Grocery Outlet at Shamrock Village, North Emergency Services at Sierra Trinity Business Park, Tailored Brands, Inc. on Arnold Road, and SavvyMoney at Dublin Corporate Center. Additional Programs and Events • The Inaugural Holiday Gift Guide provided an opportunity for businesses to advertise at a reduced rate. The Gift Guide sold out within two days of the initial offering. • New Village Parkway Street Banners were installed between Dublin Boulevard and Amador Valley Boulevard with the goal of creating a sense of space within "The Village," a neighborhood shopping area containing a mixed variety of food and beverage establishments, retail stores, and service providers. • The Taste the World in Dublin Passport Campaign was extended offering residents additional time to participate in the exploration of Dublin's wide range of culinary options and a chance to win a $25 gift card to a Dublin restaurant. • The City partnered with the Tri-Valley Career Center for the fall Job Fair & Career Expo. • The Business Visitation Program was relaunched, providing an opportunity for business owners, City officials, and Staff to have direct conversations about the businesses' challenges and opportunities. • The City again partnered with Visit Tri-Valley, along with 12 Dublin restaurants, to participate in the Taste Tri-Valley Restaurant Week. • Staff co -hosted a Startup Tri-Valley podcast that featured Saurabh Kumar, CEO and Co-founder of Rezolve.ai, a Dublin -headquartered, generative AI -powered employee services desk that integrates with Microsoft Teams. • Twenty-five Dublin businesses participated in the City of Dublin Poetry Walk 2023 by displaying poems at their establishments in celebration of National Poetry Month. Community Development Housing Element Update In Fiscal Year 2022-23 the City Council adopted the State mandated Housing Element Update for the 2023-2031 Planning Period. In accordance with State requirements, the Housing Element Update includes policies to accommodate the City's Regional Housing Needs Allocation (RHNA), which is 3,719 units for the period. The City submitted the draft Housing Element Update to the California Department of Housing and Community Development (HCD) and is working with HCD staff toward certification. Affordable Housing The City has continued to make a number of efforts to further the City Council's strategic goal to facilitate the production of affordable housing. The City continues to work with Eden Housing to implement their 113-unit Dublin Family Affordable Apartments, an affordable housing project for seniors. This includes implementation of a $3.3 million Local Housing Trust Fund Grant the City secured from the State of California for this project. This grant is in addition to the City's dedication of the site to Eden Housing and $5 million the City allocated from its share of the Alameda County Measure A-1 Bond Funds to the project. The developer is currently pursuing their building permit while finalizing the project funding. The City continued its work on the 300-unit Amador Station affordable housing development, entering into an Affordable Housing Assistance Agreement and a $4.3 million Predevelopment Loan Agreement with the developer. The City is also continuing to implement this project, including the administration of a $3.3 million Local Housing Trust Fund Grant from the State of California. This grant is in addition to 210 viii the $7.1 million from the City's Affordable Housing Fund and $2.9 million of the Alameda County Measure A-1 Bond Fund that the City allocated to this project. City staff continue to work with the Alameda County Surplus Property Authority to acquire an approximately two -acre site near the East Dublin BART Station. The acquisition would be at low/no cost to an affordable housing developer to facilitate the creation of an affordable housing development on the site. Staff is working with Eden Housing on a proposal to construct approximately 100 units of workforce housing that would be affordable to lower income households. Lastly, the City Council approved an Affordable Housing Agreement with an affiliate of Trumark Homes associated with the development of the East Ranch project. The East Ranch project is the development of a 165.5-acre site with a 573-unit residential. The agreement requires the developer to make a payment of $6,528,275 to the City's Affordable Housing Fund, dedicate a two -acre site for a future affordable housing project affordable to low-income and special needs households, construction of 18 homes that will be affordable to moderate -income households, and construction of 50 accessory dwelling units that will be affordable to low-income households. At Dublin Project The At Dublin project is located on approximately 76 acres of land in eastern Dublin that is largely surrounded by development. The City completed a yearlong community outreach process to gain community feedback about the future land use plan for this site. In November 2022, the City Council approved a development plan for the At Dublin project which allows development of up to 650 residential units and up to 265,000 square feet of retail commercial development. Public Safety Dublin Police Services (DPS) continued its crime enforcement and community policing programs during Fiscal Year 2022-23, including the National Drug "Take -Back Initiative" event to collect prescription drugs, community engagement events such as National Night Out, Coffee with a Cop, and Curry with the Captain, as well as Tobacco Permit Compliance Operations to ensure businesses are not selling tobacco products to minors. In addition, DPS expanded the community outreach by partnering with local business to have Mother's Day and Father's Day giveaways as well as an Easter Egg Extravaganza which encouraged citizens to visit numerous Dublin businesses and report back to the Police Station for a prize. Dublin Police Services continued to incorporate new technology, such as Situational Awareness cameras as well as adding additional License Plate Reader cameras, to enhance the ability for officers to investigate crimes throughout the City. Dublin Police Services was awarded a $81,000 grant from the California Office of Traffic Safety (OTS) for a year -long program of special enforcement and public awareness efforts to prevent traffic -related deaths and injuries. Dublin also continued to utilize the $870,000 grant from the California Department of Justice for a three-year tobacco enforcement and education program. The tobacco grant funds the salary and benefits for a third School Resource Officer and costs related to enhancing the enforcement of the illegal use of tobacco at schools and surrounding areas. Finally, the Behavior Health Unit celebrated its one-year anniversary with DPS and has proven to be a vital resource for the community by filling in some previously identified gaps in service. The Unit consists of two clinicians and a supervisor who serve as victim advocates, assist in obtaining services for the unhoused, and assist families with special needs juveniles. 211 ix Public Works Intergovernmental Relations The City continued to provide janitorial, pest management, and solid waste and recycling services on Parks Reserve Forces Training Area (Camp Parks) through the Intergovernmental Support Agreement (IGSA) for Municipal Services with U.S. Army Garrison Fort Hunter Liggett. The IGSA term runs from 2019 through December 2028. The City also continued to provide Dublin San Ramon Services District (DSRSD) landscape maintenance and weed abatement services through the Tri-Valley Intergovernmental Reciprocal Services Master Agreement. Environmental Sustainability The City Council adopted the "City of Dublin Climate Action Plan 2030 and Beyond" (CAP) on September 15, 2020. The CAP provides the foundation to achieve greenhouse gas reduction targets for 2030 and reach carbon neutrality by 2045. As part of the efforts, the City replaced nine existing gas water heaters with electric heat pump water heaters in six municipal buildings. The City also installed two new, dual -port Level-2 electric vehicle charging stations on Donlon Way near Heritage Park. A pilot project was initiated to determine how compost application on urban turf fields impacts carbon sequestration. The pilot project is a partnership with StopWaste and the University of California Merced. The first round of sampling and analysis occurred and is expected to continue for one more year. If the analysis shows positive results for carbon sequestration, compost application on turf fields throughout Dublin will also help the City meet its State organic products procurement requirements. Dublin Bicycle and Pedestrian Plan The City Council adopted the "Dublin Bicycle and Pedestrian Plan" on January 10, 2023. The Plan is a critical planning, policy, and implementation document that supports the City's efforts to improve the safety and attractiveness of biking and walking as a means of transportation and recreation. The Plan includes assessments of existing system conditions through an inventory of infrastructure, programs, and policies related to biking and walking, analysis of bicycle level of traffic stress, evaluation of collision data, estimation of bicycle and pedestrian access and demand, and public input. The Plan also includes a recommended biking and walking network and a prioritized list of projects to support biking and walking in Dublin. Local Roadway Safety Plan The City Council adopted the "Local Roadway Safety Plan" (LRSP) on January 10, 2023. The LRSP uses historical collision data and an understanding of local context to assess existing roadway safety conditions in Dublin, identify areas for improvement, and provide recommended actions with an implementation plan. The LRSP creates a data -driven decision -making framework to reduce the number of fatal and severe injury collisions on local roadways. It recommends site -specific as well as systemic safety improvements that can be applied citywide. Infrastructure and Capital Improvement Projects The following major capital improvement projects were completed during FY 2022-23: Citywide Signal Communications Upgrade — Conduit Installation The project provided for the design and installation of a three-inch conduit on Dublin Boulevard between the Civic Plaza and San Ramon Road. In a future phase, fiber optic lines will be installed in the conduit, and all intersections along Dublin Blvd between Civic Center and San Ramon Rd will be upgraded to a faster, more reliable, and higher bandwidth network connection. 212 X Dublin Boulevard Pavement Rehabilitation The project provided for the design and construction of pavement repairs, full -width asphalt concrete overlay, and other roadway improvements on Dublin Boulevard between Hacienda Drive and Scarlett Drive. Fallon Sports Park Phase 3 The project is the final 14-acre phase of construction for the 60-acre sports complex. Phase 3 opened to the public in October 2022 and includes a cricket field, lighted batting cages, four volleyball courts, play area, and two little league baseball fields. The City has also undertaken or continued work on the following major capital improvement projects in FY 2022-23: Citywide Energy, Resiliency, and Disaster Preparedness Improvements The project provides for an investment grade audit, design, and construction of various energy upgrades, efficiency measures, and resiliency improvements, including solar photovoltaic and energy storage systems, back-up generators, and advanced control systems. The Disaster Preparedness Improvements portion of the project allows for the design and repair of seven damaged sites throughout the City resulting from the January 2023 storms. Cultural Arts Center The project will design and construct a 13,000-square-foot Cultural Arts Center on the first floor of the former Dublin Police Services Building at the Civic Center and will renovate the second -floor space to accommodate offices for the Parks and Community Services Department. Don Biddle Community Park The project will construct a 30-acre community park in the Boulevard Development. Amenities include tennis courts, basketball courts, a picnic and barbeque area, two restroom buildings, two parking lots totaling a great lawn (multi -use lawn area), playgrounds, parent paddock, and community garden. Dublin Boulevard Extension — Fallon Road to North Canyons Parkway The project will design the future 1.5-mile extension of Dublin Boulevard through unincorporated Alameda County to North Canyons Parkway in Livermore. The project is a joint effort of the City of Dublin, the City of Livermore, and the Alameda County Transportation Commission. Iron Horse Nature Park and Open Space — Phase 1 The project will design and construct a 12.13-acre nature park and open space adjacent to the Iron Horse Trail, from the northern City limit to the confluence of the Alamo and South San Ramon Creeks. The Phase 1 design includes approximately 2,000 linear feet of new trail, soil remediation, new gathering spaces, benches, and interpretive signs, as well as a trail connection to and shade structure in Stagecoach Park. Iron Horse Trail Bridge at Dublin Boulevard The project will construct a 230-foot free -span pedestrian and bicycle bridge for the Iron Horse Trail over Dublin Boulevard. 213 xi Wallis Ranch Community Park The project will design and construct an 8.75-acre community park which will include a 0.9-acre dog park, lighted pickleball, tennis, and basketball courts, 25 stall parking lot, picnic areas, two playground areas, large turf area, landscaping, and pathways for circulation. Tassajara Road Improvements — North Dublin Ranch Drive to Quarry Lane School The project will design and construct street improvements for Tassajara Road to a four -lane arterial standard with bike lanes, sidewalks, landscaped median, and stormwater treatment areas. Tassajara Road Realignment and Widening — Fallon Road to North City Limit The project will design and construct street improvements for a realigned Tassajara Road to a four -lane arterial standard with bike lanes, sidewalks, landscaped median, and stormwater treatment areas. This project is a joint effort with Contra Costa County. Parks & Community Services In Fiscal Year 2022-2023, the Parks and Community Services Department continued to provide the community with a robust array of services, including 250+ contract classes, 30,000+ hours of field and shelter rentals, 60,000+ visits to The Wave for recreation swimming, 4,000+ swim lesson participants, and 25,000+ senior lunches served at the Open Heart Kitchen. These offerings contribute to a vibrant and inclusive community experience. A number of Public Art projects were completed, including the installation of "Crossroads" at Don Biddle Community Park, and the completion of "Picture This," a temporary art project coordinated in collaboration with the cities of Danville, Dublin, Livermore, Pleasanton, and San Ramon. Planning and selecting the next round of Utility Box Art, which included 10 utility boxes, was completed. In partnership with the Dublin Arts Collective, the "High Life" student art show took place at Splatter, and the annual Nature in Your Backyard Photo Contest took place as part of Dublin Pride Week. The selection and approval of the Heritage Park Public Art project of a memorial sculpture and artistic park features were completed. Park dedications and grand openings, included: • Don Biddle Community Park • Fallon Sports Park Phase III which included a cricket field, two little league fields, multi -use batting cages and sand volleyball courts The planning and design process for several projects also continued: • Wallis Ranch Community Park • Jordan Ranch Neighborhood Square • Iron Horse Nature Trail and Park The 2023 Dublin Arts Center Operations Guide was completed and recommended to the City Council by the Heritage and Cultural Arts Commission. This document aims to outline guiding principles, strategies, and programming for the Dublin Arts Center (DAC), assist Staff in maximizing the utilization of spaces, and guide the operations of an efficient facility that minimizes general fund subsidies. The Parks and Community Services Department had a bustling year marked by the 40th anniversary celebration of the city in August through the Ruby Affair. It successfully organized crowd -drawing events like Splatter and St. Pat's celebrations, collectively attracting over 100,000 attendees. Additionally, innovative community events such as the Floating Pumpkin Patch at The Wave and a Backyard Block Party with a kickball tournament were introduced. It was a dynamic and eventful year 214 xii for the Parks and Community Services Department, setting the stage for anticipations of future endeavors. FINANCIAL OUTLOOK AND GENERAL FUND SUMMARY Fiscal Year 2022-23 In Fiscal Year 2022-23 the City experienced a full year of a return to normalcy following the impacts of the COVID-19 pandemic, with strong performance in all revenue categories. Property Tax revenue increased by $3.8 million as housing prices remained strong despite the increases in interest rates, with an increase in net taxable assessed valuation of $1.2 billion (6.1%) over the prior year. Property Tax revenues have continued to increase as home values have remained stable and new developments have come online within the City. There were no significant delinquencies in the fiscal year. Sales Tax came in $2.5 million (9.5%) higher than Fiscal Year 2021-22, as household spending continued to increase, despite warning signs identified by the City's economic consultants. City staff had originally projected Sales Tax to remain flat on a year -over -year due to inflation and the uncertainty of interest rates, especially in the last two quarters of the fiscal year, but strong sales in the Autos and Transportation sector resulted in revenue exceeding the updated mid -year projections. Development -related revenue is the third largest City revenue stream, making up 6.9% of total General Fund revenues in Fiscal Year 2022-23. Year-end development revenue came in at $8.6 million, a decrease of $1.2 million (-12.4%) from the prior year, but an increase of $1.2 million (16.5%) from the Fiscal Year 2022-23 Amended Budget. These results are attributed to a decrease in development activities in the first part of the year, which then increased faster than anticipated in the latter part of the year. Development revenue can significantly vary year to year based on development project timelines, so Staff budgets this source conservatively. The City also maintains a Service Continuity Reserve in the General Fund to ensure there are future funds to cover expenditures when development activity slows. Lastly, revenue from Charges for Service increased as Parks and Community Services classes and activities continued to see high demand, further signaling a robust recovery from the pandemic -related impacts. Moving forward, Staff is cautiously optimistic. While it was originally anticipated that the economy would start to see a slowdown in 2023, it remained resilient despite the rapid pace of interest rate increases made by the Federal Reserve Bank. Staff will continue monitoring for any signs of an economic slowdown, carefully following discussions on inflation, interest rates, and the uncertainty of the economy's reaction to world affairs. 10-Year Forecast While Fiscal Year 2022-23 finished with a General Fund surplus of approximately $25.9 million including transfers, long-term fiscal sustainability remains at the forefront of budget discussions. Despite the continued growth in Property Tax, declining and/or levelling of Sales Tax and Development Revenues, the rising costs of contracted services, and the potential for an economic downturn in the next few years could result in the City facing a deficit beginning in Fiscal Year 2030-31 as illustrated in the 10- Year Forecast (Figure 1). The projected deficit will guide the use of reserves and decisions made in the next operating budget cycle. 215 Figure 1. 10-Year Forecast 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 Property Taxes Sales Tax Development Other Taxes Licenses & Permits Fines Interest Rentals & Leases Intergovernmental Charges for Svcs Other —Total Expenditures 23-24 24-25 25-26 26-27 27-28 28-29 29-30 30-31 31-32 32-33 FINANCIAL PLANNING AND POLICIES In May of 2023, the City Council adopted the City's Fiscal Year 2023-24 Budget, as in previous years, the primary goals addressed in this budget cycle are: 1) fully fund current City operations; 2) fund future capital endeavors now through the setting aside of specific reserves; and 3) maintain adequate operating reserves over the long term. In addition, the Two -Year Strategic Plan includes a focus on infrastructure maintenance and reinvestment and organizational health, both of which have budget implications. The City adopts a balanced operational budget in accordance with City policies and uses a two-year budget format. The City Council adopts a final budget and appropriates funds in advance of the July 1st start of the new Fiscal Year. In terms of major capital investments constructed with Impact Fees, the City has historically operated utilizing a pay-as-you-go philosophy. The City has typically operated with little to no debt financing, but due to the historically low interest environment that was taking place in the first quarter of Fiscal Year 2021-22, the City Council authorized the sale and issuance of 25-year lease revenue bonds to finance the Energy Efficiency Improvements project, which includes construction of various energy upgrades, efficiency improvements, lighting upgrades, energy generation, solar photovoltaic (PV) systems, and energy storage projects at facilities, parks, street rights -of -way, and other City -owned property. Renewable, resiliency, and disaster preparedness improvements to prepare for future PG&E Public Safety Power Shutoff events and other emergency events will be provided with back-up generators at City facilities. The City has established a reserve to fund future bond payments or to pay off the bonds early, should the opportunity or necessity occur. The financial policies currently used for budgeting also provide for the use of Internal Service Funds to ensure resources are available to finance the replacement of public safety vehicles and apparatus, computer systems, and certain building components. The City has also proactively financed contributions to fund both pension and retiree health liabilities. This reflects the City's practice of being prepared to address long-term needs. 216 xiv GFOA AWARD The Government Finance Officers Association (GFOA) has recognized the City of Dublin for its Annual Comprehensive Financial Report covering the period ending June 30, 2022. A copy of the award from this entity is included in this report. This award represents the 32nd consecutive year that the City's report was recognized by the GFOA. In order to be recognized, the City was required to produce an easily readable and efficiently organized report. The report must also meet the standard for generally accepted accounting principles and legal requirements. ACKNOWLEDGEMENTS The preparation of this report was made possible by the collaborative efforts of Staff in the Finance Department and other departments, as well as the City's audit firm, Badawi & Associates. A special thanks and acknowledgement to Stephanie Tsoi, Senior Accountant, and Wendy Lam, Accounting Manager, for their work managing the audit process. We would also like to recognize the Mayor and City Council for their guidance and support in the City's pursuit of excellence in financial reporting. Sincerely, Linda Smith City Manager Jay Baksa Finance Director XV 217 This page intentionally left blank 218 xvi CITY OF DUBLIN PRINCIPAL OFFICERS Fiscal Year 2022/2023 Mayor Melissa Hernandez Vice Mayor Michael McCorriston Councilmember Sherry Hu Councilmember Councilmember Jean Josey Kashef Qaadri ADMINISTRATION PERSONNEL City Manager Linda Smith Assistant City Manager Colleen Tribby Deputy City Manager Hazel Wetherford City Attorney John Bakker Finance Director Jay Baksa City Clerk Marsha Moore Chief of Police Nate Schmidt Community Development Director Jeff Baker Fire Marshal Bonnie Terra Human Resources Director Sarah Monnastes Parks & Community Services Director Jackie Dwyer Public Works Director Andrew Russell xvii 219 Organizational Chart Citizens of Dublin City Council City Attorney City Manager Police Services Economics Development [Assistant City Manager Non- Departmental Public Works - Office of the City Manager Fire Services Community Development Finance Parks and Community Services xviii 220 0 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Dublin California For its Annual Comprehensive Financial Report For the Fiscal Year Ended June 30, 2022 Executive Director/CEO 221 xix This page intentionally left blank 222 xx 1 to) BADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Report on the Audit of the Financial Statements Opinions We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Dublin (City), as of and for the year ended June 30, 2023, and the respective budgetary comparisons for the General Fund and the Affordable Housing Special Revenue Fund, and the related notes to the financial statements, which collectively comprise City's basic financial statements as listed in the table of contents. In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2023, and the respective changes in financial position and, where applicable, cash flows thereof, and the respective budgetary comparisons for the General Fund and the Affordable Housing Special Revenue Fund for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements The City's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 i 223 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 2 Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control -related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, and the required pension and OPEB schedules on pages 5-20 and 97-100 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with 2 224 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 3 management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The combining and individual nonmajor fund statements and the budgetary comparison schedules for the major capital project funds and nonmajor governmental funds are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual nonmajor fund statements and the budgetary comparison schedules for the major capital project funds and nonmajor governmental funds are the responsibility of management and were 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 combining and individual nonmajor fund statements and the budgetary comparison schedules for the major capital project funds and nonmajor governmental funds are fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the annual comprehensive financial report. The other information comprises the information included in the annual comprehensive financial report but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. 3 225 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 4 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 12, 2023 on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. Bbt. A...4 Badawi & Associates, CPAs Berkeley, California December 12, 2023 4 226 Management's Discussion and Analysis (MDA) June 30, 2023 As management of the City of Dublin, 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 (FY) ended June 30, 2023. Please read this overview in conjunction with the accompanying letter of transmittal and the accompanying basic financial statements. OVERVIEW OF THE FINANCIAL STATEMENTS This discussion and analysis are intended to serve as an introduction to the City's basic financial statements, which comprise three components: • Government -wide Financial Statements — These include the Statement of Net Position and Statement of Activities. These statements provide information about the activities of the City as a whole and about the overall financial condition of the City in a manner similar to a private -sector business. • Fund Financial Statements — These statements provide additional information about the City's major funds, including how services were financed in the short term and fund balances available for financing future projects. • Notes to the Financial Statements — The notes provide additional detail that is essential to a full understanding of the information provided in the Government -wide and Fund Financial Statements. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's progress in funding its obligation to provide pension benefits to its employees. GOVERNMENT -WIDE FINANCIAL STATEMENTS - DESCRIPTION These statements include all assets and liabilities of the City using the accrual basis of accounting, which is similar to the accounting used by most private sector companies. All current year's revenues and expenses are accounted for regardless of when the cash is paid or received. These statements report the City's net position and changes to the net position during the FY. Net position - the difference between assets and liabilities - is one way to measure the City's financial position. Over time, increases or decreases in the net position are among indicators used to assess whether the fmancial condition of the City is improving or deteriorating. However, it is also important to consider other nonfinancial factors, such as: changes in the City's property tax values, sales tax outlets, and the condition of the City's infrastructure (i.e. parks and streets), to accurately assess the overall health of the City. The Government -wide statements present information about the City's activities, all of which are considered governmental in nature. These include services provided for police, fire, community development, streets, and recreation. These services are funded from monies received from property, sales and other taxes, direct charges for services provided, grants, contributions from other agencies, and impact fees collected from new development. 5 227 GOVERNMENT -WIDE FINANCIAL STATEMENTS — ANALYSIS Table 1 provides an analysis summarizing the year-to-year change in the Government -Wide net position reported for the City of Dublin. The "net position" is represented as the difference between total assets and total liabilities. TABLE 1: SUMMARY OF NET POSITION June 30, 2023 and 2022 Item Current and Other Assets Notes Receivable (Note 5) Leases Receivable (Note 6) OPEB Asset (Note 13) Capital Assets (Note 7) Total Assets Deferred Outflows of Resources Current Liabilities Noncurrent Liabilities Total Liabilities Deferred Inflows of Resources Net Investment in Capital Assets Restricted Unrestricted Total Net Position June 30, 2023 $ 406,803,601 14,541,072 3,050,260 2,865,050 568,081,126 995,341,109 12,331,418 38,087,433 40,984,861 79,072,294 6,199,022 545,146,807 115,479,147 261,775,257 $ 922,401,211 Governmental Activities June 30, 2022 (as restated) $ Change % Change $ 384,956,065 14,549,568 3,181,762 9,048,738 556,079,985 967,816,118 4,137,105 34,016,977 30,584,652 64,601,629 17,633,393 554,600,284 118,161,236 216,956,681 $ 889,718,201 $ 21,847,536 (8,496) (131,502) (6,183,688) 12,001,141 27,524,991 8,194,313 4,070,456 10,400,209 14,470,665 (11,434,371) (9,453,477) (2,682,089) 44,818,576 $ 32,683,010 5.7% - 0.1% 100.0% -68.3% 2.2% 2.8 % 198.07% 12.0% 34.0% 22.4% -64.8% - 1.7% - 2.3% 20.7% 3.7 % As illustrated in the above table, the City's net position increased by $32.7 million (3.7%) during FY 2022- 23. This is due to the following: • Total assets increased $27.5 million, due primarily to increases in cash and investments which are part of current assets and capital assets. Cash and investments increased by $21 8 million which was mostly derived from the net revenue over expenditures for the fiscal year. Capital assets increased by $12.0 million due to the progression of capital projects during the year (e.g., $7.5 million on Citywide Energy Improvements and $6.2 million on Iron Horse Trail Bridge Project). These increases were offset by a $6 2 million decrease in OPEB Assets, which were a result of investments underperforming and a change to a more conservative investment strategy as the OPEB Plan continues to be super -funded (i.e., assets are larger than anticipated liabilities). • Total liabilities increased $14.5 million in FY 2022-23 from the prior year. Current liabilities primarily represent obligations outstanding for current operations (accounts payable), capital projects (such as retention payable), deferred revenue, and deposits held. The noncurrent liabilities increased $10.4 million mainly due to an increase in net pension liability, resulting from the Ca1PERS pension fund returns underperforming the annual benchmark 6 228 • The City's $545.1 million in net investment in capital assets represents 59.1% of total reported net position. Capital asset investments include the City's investments in land, infrastructure, buildings, and equipment. As the City uses these capital assets to provide current services to residents, the assets are not available for future spending. The change in annual capital assets reflects the addition of capital assets (including Construction in Progress) less accumulated depreciation. • Restricted net positions, including a portion of restricted net positions in the General Fund, Affordable Housing Fund, Impact Fee Funds, and Grant Funds, are resources that have external restrictions on their use. In FY 2022-23, the City's restricted net positions decreased by a net $2.7 million, due to the expenditure of Public Facilities Impact Fees on Capital projects. Approximately $261 8 million of the City's total assets (an increase of $44 8 million over the prior year) are unrestricted and may be used to meet the City's ongoing obligations to the community and to creditors. The bulk of unrestricted assets in the General Fund are already placed in committed and assigned reserves for specific purposes, in accordance with the City's Fund Balance and Reserves Policy. • As part of implementing GASB Statement 96, Subscription -Based Information Technology Arrangements and correcting prior year recognized leases receivable and related deferred inflow of resources, the City adjusted the FY 2021-22 assets and liabilities. There was no net impact on beginning fund balance or net position as a result of the prior period adjustments (see Note 9 to the financial statements for a summary of the restatement). 7 229 GOVERNMENTAL ACTIVITIES Table 2 below provides a summary of major program expense categories, program revenues used to fund specific expenses, and general City revenues available for funding all City programs. The information presented here provides detail behind the numbers shown in the Summary of Net Position (Table 1). TABLE 2: SUMMARY OF CHANGES IN NET POSITION June 30, 2023 and 2022 Revenues Program Revenues Charges for Services Operating Contributions and Grants Capital Grants and Contributions Total Program Revenue General Revenues Property Taxes Special Assessments Taxes Sales Taxes Other Taxes Investment Income, Unrestricted Intergovernmental, Unrestricted Other General Revenues Total General Revenue Total Revenues Expenses Governmental Activities: General Government Police Fire Public Works and Transportation Park and Community Services Community Development Interest on Long -Term Debt Total Governmental Activities Total Expenses Increase In Net Position Net Position - Beginning of Year Net Position - End of Year June 30, 2023 June 30, 2022 $ 27,548,071 11,046,967 7,033,281 45,628,319 59,056,139 1,607,028 30,541,735 8,729,684 2,759,385 305,729 4,355,226 107,354,926 152,983,245 27,027,922 27,849,316 16,308,574 30,353,850 11,207,229 6,969,557 583,787 120,300,235 120,300,235 32,683,010 889,718,201 $ 922,401,211 $ 27,660,672 7,273,101 16,457,860 51,391,633 55,186,388 1,527,036 27,935,894 8,281,142 (12,803,156) 324,519 8,277,075 88,728,898 $ Change % Change $ (112,601) 3,773,866 (9,424,579) (5,763,314) -0.4% 51.9% -57.3% -11.2% 3,869,751 7.0% 79,992 5.2% 2,605,841 9.3% 448,542 5.4% 15,562,541 121.6% (18,790) -5.8% (3,921,849) -47.4% 18,626,028 21.0% 140,120,531 12,862,714 9.2% 23,516,577 24,439,146 14,657,052 25,252,334 11,745,611 6,777,210 336,950 106,724,880 106,724,880 33,395,651 856,322,550 $ 889,718,201 3,511,345 3,410,170 1,651,522 5,101,516 (538,382) 192,347 246,837 13,575,355 13,575,355 (712,641) 33,395,651 $ 32,683,010 14.9% 14.0% 11.3% 20.2% -4.6% 3.6% 100.0% 12.7% As shown in Table 2, revenues from all sources totaled $153.0 million and expenses for all City programs totaled $120.3 million in FY 2022-23. The City's net position increased $32.7 million 8 230 Revenues Total revenues increased $12.9 million, or 9.2%, in FY 2022-23 from the prior year. Details of changes are as follows: • Investment Income increased $15.6 million from FY 2021-22. This change is attributed to accounting for unrealized losses on investments at year end. In FY 2021-22, due to rapidly raising interest rates, the city incurred an unrealized loss on investments of $15.5 million. In FY 2022-23 this loss was $3.1 million In addition, the actual Interest revenue earned on investments increased $3.1 million in FY 2022-23, from FY 2021-22. • Capital Grants and Contributions revenue decreased by $9.4 million, primarily due to the receipt of $10 8 million in impact fees received in FY 2021-22 for a five -story apartment building project, as well as the receipt of three final map fees for neighborhoods in the Dublin Crossing project during FY 2021-22. Due to variations in project construction, it is typical for the receipt of impact fee revenue to fluctuate year over year. • Property Taxes increased $3.9 million, due to an increase in net assessed valuation of $1.2 billion over the prior year. In addition to the increase in net assessed valuation, the supplemental property tax payments and prior period payments received were $1.7 million over the final budget. • Operating Contributions and Grants increased $3.8 million due to a $2 2 million increase in Measure BB grants that will be used to support various transportation projects. • Sales Taxes increased $2.6 million as the economy remained strong and household spending continued to increase, despite inflation and the multiple interest rate hikes that occurred during the year. • Other General Revenue decreased $3.9 million due to a $5.0 million loan repayment to the Affordable Housing Fund that was received in FY 2021-22 for the Regional Street site acquisition. Expenses Total expenses increased $13.6 million, or 12.7%, in FY 2022-23 compared to the prior year. The following factors contributed to the increase: • General Government expenses increased $3.5 million due to a one-time additional payment of $3.5 million towards the Dougherty Regional Fire Authority (DRFA) unfunded pension liability. DRFA provided fire services to the cities of Dublin and San Ramon prior to the City's contracting with the Alameda County Fire Department. • Police Services expenses increased $3.4 million mainly due to cost -of -living adjustments in the Police contract and the use of various grant funds. • Fire Services expenses increased $1 7 million due to cost -of -living adjustments and benefit increases provided for in the Fire contract. • Public Works expenses increased $5.1 million due to increased costs in contracted services for Streets and Maintenance, as the budget for all building maintenance costs was shifted from Parks and Community Services to Public Works. In addition, Public Works had increased expenditures on projects utilizing grants and special revenue funds. 9 231 Revenues and Expenses by Category The following chart presents the Government -Wide FY 2022-23 revenues. Approximately 76.6% of the total revenue is from three sources: 1) Property taxes, 38.6%; 2) Sales Taxes, 20.0%; and 3) Charges for Services, 18.0%. This is relatively consistent with the prior year. Sales Taxes 30,541,735 20.0% Special Assessments 1,607,028 1.1% Property Taxes 59,056,139 38.6% Other Taxes 8,729,684 5.7% Investment Income, Unrestricted 2,759,385 1.8% Intergovernmental, Unrestricted 305,729 0.2% Other General Revenues 4,355,226 2.8% \_Charges for Services 27,548,071 18.0% Operating Contributions & Grants 11,046,967 7.2% N_ Capital Grants & Contributions 7,033,281 4.6% 10 232 The following chart demonstrates the allocation of Government -Wide expenses in FY 2022-23. Of the $120 3 million in total expenses, Public Safety (Police and Fire Services), Public Works, and Transportation are the largest program costs, making up a combined 61.9% of the total, followed by General Government and Parks and Community Services, at 22.5% and 9.3%, respectively. Community Development $6,969,557 5.8% Parks & Community Services $11,207,229 9.3% Public Works and Transportation $30,353,850 25.2% Fire Services $16,308,574 13.6% FUND FINANCIAL STATEMENTS Interest on Long -Term Debt $583,787 0.5% General Government $27,027,922 22.5% N_ Police $27,849,316 23.1% These statements provide more detailed information about the City's major funds. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, 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 FY. 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 Governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between Governmental funds and governmental activities. 11 233 The City maintains 85 individual Governmental funds. Information is presented separately in the Governmental fund balance sheet and in the Governmental fund statement of revenues, expenditures, and changes in fund balances for the following 10 funds: General Fund; Affordable Housing Fund; four Capital Project Funds (General Improvement Projects; Parks Projects; Streets Projects; Public Art); and four Impact Fee Funds (Public Facilities Impact Fees, Fire Impact Fees, Traffic Impact Fees, and Dublin Crossings Fund). These funds either qualify as, or the City requested them to be classified as, major funds due to their significance in the financing of new capital assets. Data from the other 75 Governmental funds are combined into a single aggregated presentation, labeled as Non -Major Governmental Funds. Individual fund data for each of these non -major governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for each of its Governmental funds. A budgetary comparison statement has been provided for each Governmental fund to demonstrate compliance with this budget. Proprietary funds: The City maintains one type of Proprietary fund, the internal service fund (ISF), which is an accounting device used to accumulate and allocate costs internally among the City's various functions and to build up reserves for future replacement of capital assets. The City uses five ISFs to account for its fleet of vehicles, equipment, improvements to City buildings, computer systems and certain retiree costs. Because these services solely benefit the governmental function, they have been included within governmental activities in the Government -wide financial statements. Proprietary fund financial statements provide the same type of information as the Government -wide financial statements, only in more detail. All five ISF's are combined into a single, aggregated presentation in the Proprietary fund financial statements. Individual fund data for the ISF's is provided in the form of combining statements elsewhere in this report. Fiduciary funds: The Fiduciary fund section consists of the City's five Custodial Funds. The Community Facilities District (CFD) No. 2015-1 "Dublin Crossing" Improvement Area No. 1, 2, 3 and 4 is an improvement district with outstanding bonds. The City's role is that of a trustee, or fiduciary, in collecting assessments and remitting bond payments. The City has no legal, contingent or moral obligation for the repayment of this debt and merely ensures that the assets received are used for their intended purposes. The City also provides a similar role for four Geologic Hazard Abatement Districts. California Public Resources Code section 25670 establishes that these Districts are a political subdivision of the State and not an agency or instrumentality of a local agency. The City contractually provides support to collect funds in a fiduciary capacity and may also arrange for activities funded by the Districts. These fiduciary activities are excluded from the City's fund financial statements because these assets cannot be used to finance City operations. The activity for these funds, however, is provided for in a separate combining statement contained elsewhere in this report. 12 234 FINANCIAL ANALYSIS OF THE GOVERNMENTAL FUNDS As of June 30, 2023, the City's governmental funds reported combined ending fund balances of $360 million, an increase of $14.1 million from the prior year. Table 3 below illustrates the net change in fund balances over the prior year for these funds. A discussion of the changes follows the table; individual and non -major funds may be found in the Supplemental. TABLE 3: GOVERNMENTAL FUND BALANCE CHANGES June 30, 2023 and 2022 General Fund Affordable Housing Fund Capital Improvement Funds Other Governmental Funds Total Governmental Funds GENERAL FUND June 30, 2023 $ 249,736,610 30,243,024 58,331,196 21,704,791 $ 360,015,621 June 30, 2022 $ 223,857,506 29,913,316 63,139,381 29,010,964 $ 345,921,167 $ Change $ 25,879,104 329,708 (4,808,185) (7,306,173) $ 14,094,454 % Change 11.6% 1.1% -7.6% -25.2% 4.1% The General Fund is the chief operating fund of the City. At the end of FY 2022-23, total fund balance was $249.7 million. The unassigned amount of $44.3 million reflects an amount calculated for the unrealized gain on investments combined with the cashflow amount for ongoing operations. The undesignated cash flow reserve was $58.4 million, representing approximately 7.0 months of budgeted FY 2023-24 expenditures. The remaining balances are committed or assigned in accordance with the policy adopted by the City Council as discussed in Note 10 to the financial statements. During FY 2022-23, General Fund revenues exceeded expenditures by $32.9 million, before transfers in/out and recognition of unrealized loss. Compared to the prior year, General Fund operating revenues came in $10.1 million higher, from $114.8 million in FY 2021-22 to $124.9 million in FY 2022-23. Total revenues, including a negative unrealized gain adjustment of $3.1 million, are $121.8 million, an increase of $22.5 million from the prior year. Operating expenditures in General Fund departments totaled $92.0 million in FY 2022-23, which was $9.6 million under the final budget (not including transfers out) and $11.1 million higher than actual expenditures in the prior year. The increase was primarily due to planned increases in Police Services, Fire Services, and maintenance contract costs; an increase in internal service charges for the City's new Enterprise Resource Planning system; an increase in Information Services staffing; and an increase in seasonal salaries due to growth in recreation activities. AFFORDABLE HOUSING FUND The Affordable Housing Fund is a special revenue fund which accounts for funds associated with affordable housing programs. The fund balance totaled $30.2 million as of June 30, 2023, an increase of $330,000 over the prior year, due to an increase in interest income. 13 235 CAPITAL IMPROVEMENTS FUNDS As previously described, the City has included eight specific capital funds in the information presented as part of the governmental funds. Four of the funds are used to capture expenditures related to active capital projects that are underway. The four funds are: General Improvement Projects, Parks Projects, Streets Projects and Public Art Projects. Public Art Capital Projects Fund is created in FY 2022-23 to accounts for promoting the public interest and general welfare through the acquisition, installation, maintenance, and promotion of public art. Funding for the expenditures in these funds occurs via transfers in from other funds. The following Capital Impact Fee Funds are also reported: Public Facilities Fee Fund: This fund includes developer fees collected to develop parks and other public facilities. Total revenue collected in FY 2022-23 was $1 9 million (including interest earned), a decrease of $8 million from the prior year. FY 2021-22 was higher due to the receipt of $3.9 million from final map fees from the Avalon West Dublin. This revenue is collected when developers process final maps, resulting in payments of parkland in -lieu fees. Due to variations in project construction and acquisition timelines, expenditure patterns will fluctuate. The balance is designated as restricted because there are legal restrictions on its use, and it is not available for general purposes. Fire Impact Fees: This fund accounts for fees collected from new development to pay for the capital cost associated with the provision of Fire Services. Total revenue collected in FY 2022-23 was approximately $77,000 (including interest earned), about $95,000 lower than was collected in the prior year, due to decrease in developer contributions. With all impact fees revenue collections will fluctuate with the normal variations in development activity. The balance is designated as restricted because there are legal restrictions on its use, and it is not available for general purposes. Traffic Impact Fee (TIF) Funds: These funds account for fees collected to construct major traffic improvements necessary to facilitate development. Fees are levied and collected on development in proportion to its impact on the transportation needs. Revenue collected in FY 2022-23 totaled $2.7 million (including interest earned), approximately $500,000 higher than was collected in the prior year. The balance is designated as restricted because there are legal restrictions on its use, and it is not available for general purposes. Dublin Crossing Fund: This fund accounts for the Development Agreement fee, including Community Benefit payments collected from the Dublin Crossing project. Revenue collected in FY 2022-23 totaled $252,000 (including interest earned), $3.2 million lower than was collected in the prior year. Revenue collected in FY 2021-22 was higher due to the $3 6 million payment of the Development Agreement fees from Dublin Crossing, LLC. 14 236 NON -MAJOR FUNDS The City's non -major funds, which are Special Revenue Funds and Energy Improvement Lease Revenue Bond Capital Projects Fund, are presented in the basic financial statements in the aggregate. Total fund balance decreased $7.3 million in these funds. Based on the designated use of the funds they can be arranged by function as shown in Table 4 below: TABLE 4: ANALYSIS OF FUND BALANCES - NON -MAJOR GOVERNMENTAL FUNDS, ARRANGED BY FUNCTION June 30, 2023 and 2022 SPECIAL REVENUE FUNDS: Public Safety Transportation Environmental Parks, Culture, Arts Health & Welfare Maintenance Districts CAPITAL PROJECTS FUND: Energy Improvement Lease Bond TOTAL FUND BALANCE June 30, 2023 $ 1,260,237 8,335,750 1,616,697 3,481,832 132,694 4,034,536 2,843,045 $ 21,704,791 June 30, 2022 $ Change % Change $ 890,825 $ 369,412 41.5% 8,992,430 (656,680) -7.3% 1,674,520 (57,823) -3.5% 4,386,681 (904,849) -20.6% 11,396 121,298 1064.4% 4,015,196 19,340 0.5% 9,039,916 (6,196,871) -68.6% $ 29,010,964 $ (7,306,173) -25.2% The full fund balances of these Special Revenue Funds are legally restricted to use under the programs indicated in the table above and are not available for general purposes. The Energy Improvement Lease Revenue Bond Fund accounts for the proceeds from the City's issuance of lease revenue bonds and their use on energy efficiency capital projects. More information about these aggregated non -major funds can be found in the combining statements following the required supplementary information. 15 237 GENERAL FUND BUDGETARY HIGHLIGHTS A summary of the budgetary comparison schedule for the General Fund is shown in Table 5 below. The complete schedule, as required, is included in the supplementary information following the notes to the financial statements. TABLE 5: SUMMARY OF GENERAL FUND ORIGINAL AND FINAL BUDGET AND ACTUAL Period Ending June 30, 2023 REVENUE Taxes Intergovernmental Licenses and Permits Charges for Services Use of Money and Property Fines and Forfeitures Development Revenue Other Revenue Total Revenue EXPENDITURE General Government Police Fire Public Works Park and Community Services Community Development Debt Principal Interest and Fiscal Charges Total Expenditure OTHER FINANCING SOURCES (USES) Transfer In Transfer Out Total Other Financing Sources (Uses) Budget Amounts Original Final $ 89,117,445 290,000 351,373 6,496,124 2,987,330 85,000 7,702,334 1,758,056 108,787,662 19,370,611 27,575,941 16,277,425 19,299,085 8,453,835 6,168,900 655,000 678,050 98,478,847 $ 91,417,445 336,436 351,373 6,950,194 3,963,427 65,000 7,538,555 1,944,639 112,567,069 20,542,477 27,393,215 16,424,919 20,724,733 8,684,114 6,487,512 655,000 678,050 101,590,020 - 43,700 (6,607,815) (36,794,681) (6,607,815) (36,750,981) Actual Amount $ 96,366,138 352,165 323,098 8,648,315 4,503,860 80,117 8,588,005 2,951,647 121,813,345 16,486,507 26,394,595 16,116,319 18,129,060 8,262,422 5,261,850 655,000 678,050 91,983,803 29,383 (3,979,821) (3,950,438) Variance from Final Budget $ 4,948,693 15,729 (28,275) 1,698,121 540,433 15,117 1,049,450 1,007,008 9,246,276 4,055,970 998,620 308,600 2,595,673 421,692 1,225,662 9,606,217 (14,317) 32,814,860 32,800,543 NET CHANGE IN FUND BALANCE $ 3,701,000 $(25,773,932) $ 25,879,104 $ 51,653,036 Over the course of the year, revisions were made to the City budget with adjustments that generally fall into one of the following three categories: • Adjustments to carry over operating budgets from the prior year. • Adjustments to carry over capital expenditure budgets, typically in the form of transfers out to capital improvement funds, from the prior year. • Adjustments to revenue and expenditure budgets based on current economic conditions, new revenue sources, and/or operational spending needs after the original budget was adopted. 16 238 In the General Fund total revenues was $9.2 million higher than the final budget as of June 30, 2023, due mainly to the following factors: • Taxes: $4.9 million higher than budget - Property Tax revenue was $2.6 million over budget in FY 2022-23 due to increase in net assessed valuation of $1.2 billion over the prior year. While current property tax revenue was in line with the final budget, supplemental property tax payments and prior period payments were $1.7 million over the final budget. Sale tax revenue was $1.5 million over budget due continued strong household spending, despite the fears of inflation and higher interest rates. • Charges for Services: $1.7 million higher than budget — This change is attributed primarily to a significant increase in Parks and Recreation programming In addition, the annual Santa Rita Services payment was approximately $700k higher than the final budget. This revenue is a reimbursement for the cost of Alameda County Fire's response to service calls from the Santa Rita jail. • Development Revenue: $1.0 million higher than budget — This category includes revenues associated with permits for new development as well as tenant improvements on current structures. It also includes fees for City services for zoning and plan checking services. The actual amount is higher than budget due to a higher level of activity on development projects than originally anticipated. General Fund expenditures came in $9.6 million lower than the final budget, reflecting overall savings across departments. The following is a discussion of the changes. • General Government: $4.1 million lower than budget. Budget savings were a result of savings in contract services and salaries and benefits. Contract Services expenditures came in lower in FY 2022-23 including library, legal, and multiple other professional services Salary and Benefit savings, were due to City staff vacancies throughout the year; and the extra unfunded liability contribution to Ca1PERS being unspent and set aside in a General Fund designated reserve, which has become the City's practice over the past several years. • Public Works: $2.6 million lower than budget. Budget savings resulted from savings in contract services related to the timing of projects, underspending of utilities due to utilization of less recycled water than anticipated due to the wet and rainy winter and lower than expected increase in electricity charges, and lastly, Public Works had savings due to a number of vacant positions and the corresponding timing of hirings. • Community Development: $1.2 million lower than budget. The primary driver of the budget savings for Community Development was lower than expected contract service expenses related to development. These costs fluctuate with the City's development activities and with the timelines for projects and are routinely carried over to the next budget year until the projects are closed. Planning staffing costs came in lower than budgeted due to a number of vacant positions and the timing of hiring. 17 239 CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets The City's investment in capital assets for its governmental activities as of June 30, 2023 amounts to $568.1 million (net of accumulated depreciation). These capital assets include land and streets right-of-way, buildings, park and roadway improvements, vehicles and other equipment, Construction in Progress, and subscription based I.T. agreements, as summarized in Table 6 below. During FY 2022-23, the City's investment in capital assets increased by approximately $12.0 million (2.2%), due primarily to additions to Construction in Progress net of the accumulated depreciation, as the City is currently undertaking multiple large Capital Improvement Projects. TABLE 6: SUMMARY OF INVESTMENT IN CAPITAL ASSETS June 30, 2023 and 2022 Land Streets Right of Way Construction in Progress Infrastructure Buildings and Improvements Machinery and Equipment Subscription Based I.T. Agreements Subtotal Less: Accumulated Depreciation Total Net of Depreciation June 30, 2023 $ 182,170,145 37,760,857 114,604,256 448,086,898 118,093,759 25,709,973 1,479,702 927,905,590 Governmental Activities June 30, 2022 (as restated) $ 182,170,145 37,760,857 87,822,285 448,086,898 118,068,799 24,837,789 1,479,702 900,226,475 (359,824,464) (344,146,490) $ 568,081,126 $ 556,079,985 $ Change $ 26,781,971 24,960 872,184 27,679,115 (15, 677,974) $ 12,001,142 % Change 0.0% 0.0% 30.5% 0.0% 0.0% 3.5% 0.0% 3.1% 4.6% 2.2% The City continued its active Capital Improvement Program with significant progress made on a variety of community assets. A comprehensive list of all CIP expenditures during FY 2022-23 is presented in Table 7 below (this includes project costs that may not have any impact on changes to capital assets, such as repairs or planning costs). For more detailed information of capital assets balances, see Note 7 to the financial statements. 18 240 TABLE 7: SUMMARY OF CAPITAL IMPROVEMENT PROJECT ACTIVITY As of June 30, 2023 PROJECT NAME GENERAL IMPROVEMENTS Police Services Building Civic Center HVAC and Roof Replacement Cultural Arts Center Citywide Energy Improvements Civic Center Rehabilitation Dublin Standard Plans Update EV Charging Stations Resiliency and Disaster Preparedness Exterior Painting Financial System Replacement Audio Visual System Upgrade Library Tenant Improvements PARKS Emerald Glen Park Recre & Aquatic Don Biddle Community Park Fallon Sports Park Phase 3 Alamo Creek Pk and Assmt Dist Fence Repl Persimmon Dr Ped Path Rehab Dublin Heritage Park Cemetery Phase Jordan Ranch Neighborhood Square Wallis Ranch Community Park Iron Horse Nature Park and Open Space Imagine Playground at Dublin Sports PUBLIC ART Camp Parks Sign Don Biddle Community Park Heritage Park STREETS Tassajara Road Realignment and Design Annual Street Resurfacing Iron Horse Trail Bridge at Dublin Blvd Tassajara Rd Impro - N Dublin to Quarry Dublin Blvd Pavement Rehabilitation Green Stormwater Infrastructure Local Roadway Safety Plan Dublin Blvd Extension Downtown Dublin Street Grid Network Traffic Signal Re-Lamping Village Parkway Reconstruction Dublin Ranch Street Light Improvements Citywide Bicycle & Pedestrian Improvements Intelligent Trans Sys Upgrade Citywide Signal Comm. Upgrade TOTAL ACTUAL FY 2022/23 11,829,805 86,178 37,852 3,419,306 7,521,059 267,580 54,866 161,609 34,567 113 237,594 8,749 333 4,539,778 3,056 2,286,703 1,264,855 26,610 72 18,231 207,406 175,103 557,154 587 474,814 101,503 157,954 215,358 13,053,219 83,457 3,115,651 6,182,007 426,079 737,000 307,646 55,599 905,195 557 98 99,844 40 127,202 32,752 980,092 29,897,617 STATUS In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress In Progress 19 241 ECONOMIC FACTORS AND NEXT YEAR'S BUDGET Fiscal Year 2022-23 marked a full year of a return to normalcy following the impacts of the worldwide COVID-19 pandemic. The City saw strong results in all revenue categories, particularly in Property Tax and Sales Tax with home prices continuing to remain strong in the East Bay, despite rising interest rates as well as robust household spending. Charges for Services revenue also increased in FY 2022-23 to exceed pre -pandemic levels as recreational classes and activities continued to see strong demand. In the upcoming budget, Staff believe that there will be slight growth in Property Tax and that Sales Tax will level off and possibly decrease slightly before slowly growing again. Given the continued strong demand for Parks and Community Services classes and activities, Charges for Services are projected to continue the growth trend. On the expenditure side, contracted services costs (Police, Fire, and Maintenance) are anticipated to rise between 5-6% in FY 2024-25 and personnel costs (salaries and benefits) are anticipated to increase a combined 11.5%. The City finished FY 2022-23 with a General Fund surplus and is projecting a surplus in the FY 2023-24 budget, but it is the long-term fiscal sustainability of the City that continues to be at the forefront of budget discussions. Based on conservative estimates, the City is projecting an operating deficit of in FY 2030-31 as the community reaches build -out. Accordingly, in the next budget cycle the City will focus not only on continuing to provide a high level of community services and maintain top-notch facilities, but also on considering long-term budget -balancing solutions and shoring up contingency reserves. Copies of the adopted Budget and Financial Plan are available online at www.dublin.ca.gov. REQUESTS FOR INFORMATION This financial report is designed to provide a general overview of the financial position of the City for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the following address: City of Dublin, Finance Department, 100 Civic Plaza, Dublin, CA 94568. A copy of this financial report is also located at the City's website — www.dublin.ca.gov. 20 242 BASIC FINANCIAL STATEMENTS This page intentionally left blank 22 244 GOVERNMENT -WIDE FINANCIAL STATEMENTS City of Dublin Government -Wide Statement of Net Position June 30, 2023 Primary Government Governmental Activities ASSETS Current assets: Cash and investments (Note 3) $ 390,207,264 Accounts receivable 14,626,738 Accrued interest receivable 1,613,583 Prepaids 356,016 Total current assets 406,803,601 Noncurrent assets: Notes receivable (Note 5) 14,541,072 Leases receivable (Note 6) 3,050,260 Net OPEB asset - City of Dublin (Note 13) 2,865,050 Capital assets (non -depreciable) (Note 7): Land 182,170,145 Streets right of way 37,760,857 Construction in progress 114,604,256 Capital assets (depreciable): Infrastructures 448,086,898 Building and improvements 118,093,759 Vehicles and equipment 25,709,973 Subscription based I.T. agreements 1,479,702 less accumulated depreciation (359,824,464) Total capital assets 568,081,126 Total noncurrent assets 588,537,508 Total assets 995,341,109 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows of resources related to pension (Note 12) Deferred outflows of resources related to OPEB - City of Dublin (Note 13) Total deferred outflows of resources 9,202,203 3,129,215 12,331,418 See accompanying Notes to Basic Financial Statements 24 246 City of Dublin Government -Wide Statement of Net Position (Continued) June 30, 2023 Primary Government Governmental Activities LIABILITIES Current liabilities: Accounts payable 22,158,375 Accrued wages and other payroll liabilities 686,335 Deposits payable 5,471,125 Contract retention payable 2,037,552 Other payables 350,000 Unearned revenue 5,229,156 Compensated absences - due within one year 1,093,265 Long-term debt - due within one year (Note 8) 1,061,625 Total current liabilities 38,087,433 Noncurrent liabilities: Claims payable 310,965 Compensated absences - due in more than one year 208,238 Long-term debt - due in more than one year (Note 8) 19,835,142 Net pension liability (Note 12) 20,630,516 Total noncurrent liabilities 40,984,861 Total liabilities 79,072,294 DEFERRED INFLOWS OF RESOURCES Deferred inflows of resources related to leases (Note 6) 2,806,542 Deferred inflows of resources related to pension (Note 12) 2,017,827 Deferred inflows of resources related to OPEB - City of Dublin (Note 13) 1,374,653 Total deferred inflows of resources 6,199,022 NET POSITION Net investment in capital assets 545,146,807 Restricted for: Public safety 1,260,237 Impact fee projects 66,222,371 Highways and streets 13,049,920 Health and welfare 31,312,765 Culture and leisure 1,688,722 Pension 1,945,132 Total restricted 115,479,147 Unrestricted 261,775,257 Total net position $ 922,401,211 See accompanying Notes to Basic Financial Statements 25 247 City of Dublin Government -Wide Statement of Activities For the year ended June 30, 2023 Functions/Programs Governmental activities: General government Police Fire Public works and transportation Park and community services Community development Interest on long-term debt Total governmental activities Expenses $ 27,027,922 27,849,316 16,308,574 30,353,850 11,207,229 6,969,557 583,787 $ 120,300,235 Charges for Services Program Revenues Operating Grants and Contributions Capital Grants and Contributions Total Net (Expense) Revenue and Changes in Net Position Governmental Activities $ 10,855,746 $ 878,802 $ 600,000 $ 12,334,548 $ (14,693,374) 253,956 1,178,968 1,432,924 (26,416,392) 2,147,455 - - 2,147,455 (14,161,119) 2,606,030 8,601,066 5,722,988 16,930,084 (13,423,766) 5,495,143 80,647 - 5,575,790 (5,631,439) 6,189,741 307,484 710,293 7,207,518 237,961 - - (583,787) $ 27,548,071 $ 11,046,967 $ 7,033,281 $ 45,628,319 (74,671,916) General revenues: Taxes: Property taxes Special assessment taxes Sales tax Other taxes Total taxes Intergovernmental, unrestricted Miscellaneous Unrestricted investment earnings Total general revenues Change in net position Net position - beginning of year Net position - end of year 59,056,139 1,607,028 30,541,735 8,729,684 99,934,586 305,729 4,355,226 2,759,385 107,354,926 32,683,010 889,718,201 $ 922,401,211 See accompanying Notes to Basic Financial Statements 26 248 FUND FINANCIAL STATEMENTS Governmental Fund Financial Statements Proprietary Fund Financial Statements Fiduciary Fund Financial Statements 27 249 This page intentionally left blank 28 250 GOVERNMENTAL FUND FINANCIAL STATEMENTS The funds described below were determined to be Major Funds by the City. Individual non -major funds may be found in the supplemental. The General Fund - is the governments primary operating fund. It accounts for all financial resources of the City, except those required to be accounted for in another fund. The Affordable Housing Special Revenue Fund - is used to account for in -lieu fees received from developers of properties, which can only be used for the design, development, and construction of citywide affordable housing projects and/or support of affordable housing programs. The General Improvements Projects Capital Projects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Projects. The fund accumulates resources for capital expenditures and utilizes those resources to support projects that are general in nature and are not Streets, Parks, or Community Improvements Projects. The Parks Projects Capital Projects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Projects. The fund Accumulates resources for capital expenditures and utilizes those resources to support projects that would construct, improve or enhance the City's parks and facilities. The Streets Projects Capital Projects Fund - is used to manage the programming of fund and activities associated with major Capital Improvements Projects. The fund accumulates resources for capital expenditures and utilizes those resources to support projects that would construct, improve, or enhance the City's trails, highways, streets, roads, bridges, as well as street lighting and drain systems. The Public Art Capital Projects Fund - The Public Art Fund was created following the adoption of Dublin Municipal Code 8.58 "Public Art Program Contribution." The purpose of the adoption of the ordinance, and Public Art Fund fund is to: promote the public interest and general welfare through the acquisition, installation, maintenance and promotion of public art; establish requirements and procedures for developer contributions to public art; provide funding to support the acquisition, installation, maintenance and promotion of public art; and implement the goals of the Public Art Master Plan. Bi-Annually Staff identifies and develops Public Art projects that will be funded utilizing the Public Art Fund. These projects are included in the City's Capital Improvement Program and subject to City Council approval. Since inception, the Public Art Fund has been funded entirely by developer contributions that are subject to the Public Art Program Contribution ordinance. The Public Facilities Impact Fees Capital Projects Fund - is used to account for fees received from developers of properties, which can only be used for the design, development and construction of new public facilities within the City. The Fire Impact Fees Capital Projects Fund - is used to account for impact fees received from developers of properties, which can only be used for the design, development and construction of fire capital expansion projects within the City. The Traffic Impact Fees Capital Projects Fund - is used to account for impact fees received from developers of properties, which can only be used for the design, development and construction of street and highway projects which serve as part of the City's transportation network. The Dublin Crossing Contribution Capital Projects Fund - accounts for community benefit payments specific to the Dublin Crossing Project, separate from any developer impact fees generated by the project. 29 251 City of Dublin Balance Sheet Governmental Funds June 30, 2023 Special Revenue Fund Capital Project Funds General General Affordable Improvement Parks Streets Fund Housing Projects Projects Projects ASSETS Cash and investments $ 234,690,307 $ 15,672,303 $ 3,944,145 $ 816,630 $ 2,119,877 Accounts receivable 11,760,829 165,655 Accrued interest receivable 1,613,583 - Due from other funds 22,640,194 - - Notes receivable - 14,454,615 Leases receivable 3,050,260 - Advances to other funds 858,747 - - Prepaids 4,859 - - Total assets $ 274,618,779 $ 30,292,573 $ 3,944,145 $ 816,630 $ 2,119,877 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Accounts payable $ 15,353,648 $ 38,147 $ 2,614,015 $ 598,864 $ 1,618,960 Accrued wages and other payroll liabilities 650,016 11,402 4,400 7,258 7,135 Deposits payable 4,108,502 - - - - Contract retention payable - - 1,325,730 210,508 493,782 Other payables 350,000 - - Unearned revenue 1,613,461 Due to other funds - Advances from other funds - - - Total liabilities 22,075,627 49,549 3,944,145 816,630 2,119,877 Deferred inflows of resources: Related to leases 2,806,542 Total deferred inflows of resources 2,806,542 Fund Balances: Nonspendable 4,859 - - Restricted 4,324,132 30,243,024 Committed 76,016,419 - - Assigned 125,043,298 Unassigned 44,347,902 - - Total fund balances 249,736,610 30,243,024 Total liabilities, deferred inflows of resources, and fund balances $ 274,618,779 $ 30,292,573 $ 3,944,145 $ 816,630 $ 2,119,877 See accompanying Notes to Basic Financial Statements 30 252 City of Dublin Balance Sheet (Continued) Governmental Funds June 30, 2023 Capital Project Funds Public Dublin Facilities Fire Impact Traffic Impact Crossing Public Art Impact Fees Fees Fees Contribution ASSETS Cash and investments $ 31,715 $ 36,980,037 $ 134,609 $ 30,653,918 $ 12,192,262 Accounts receivable - - 181,110 Accrued interest receivable - - - Due from other funds - - - Notes receivable - - - Leases receivable - - - Advances to other funds - - - Prepaids - - - Total assets $ 31,715 $ 36,980,037 $ 134,609 $ 30,835,028 $ 12,192,262 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Accounts payable $ 31,572 $ 2,140 $ - $ 704,404 $ Accrued wages and other payroll liabilities 143 - - - Deposits payable - - 248 6,427 Contract retention payable - - - Other payables - - - Unearned revenue - - - Due to other funds 20,238,774 - - Advances from other funds 858,747 - - Total liabilities 31,715 21,099,661 - 704,652 6,427 Deferred inflows of resources: Related to leases Total deferred inflows of resources Fund Balances: Nonspendable - - - Restricted 15,880,376 134,609 30,130,376 12,185,835 Committed - - - Assigned - - - Unassigned - - - Total fund balances 15,880,376 134,609 30,130,376 12,185,835 Total liabilities, deferred inflows of resources, and fund balances $ 31,715 $ 36,980,037 $ 134,609 $ 30,835,028 $ 12,192,262 See accompanying Notes to Basic Financial Statements 31 253 City of Dublin Balance Sheet (Continued) Governmental Funds June 30, 2023 Other Total Governmental Governmental Funds Funds ASSETS Cash and investments $ 27,096,047 $ 364,331,850 Accounts receivable 1,937,481 14,045,075 Accrued interest receivable 1,613,583 Due from other funds 22,640,194 Notes receivable 86,457 14,541,072 Leases receivable 3,050,260 Advances to other funds 858,747 Prepaids 4,859 Total assets $ 29,119,985 $ 421,085,640 LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Accounts payable $ 755,710 $ 21,717,460 Accrued wages and other payroll liabilities 5,981 686,335 Deposits payable 1,355,948 5,471,125 Contract retention payable 7,532 2,037,552 Other payables - 350,000 Unearned revenue 3,615,695 5,229,156 Due to other funds 1,674,328 21,913,102 Advances from other funds 858,747 Total liabilities 7,415,194 58,263,477 Deferred inflows of resources: Related to leases 2,806,542 Total deferred inflows of resources 2,806,542 Fund Balances: Nonspendable 4,859 Restricted 22,580,795 115,479,147 Committed 76,016,419 Assigned 125,043,298 Unassigned (876,004) 43,471,898 Total fund balances 21,704,791 360,015,621 Total liabilities, deferred inflows of resources, and fund balances $ 29,119,985 $ 421,085,640 See accompanying Notes to Basic Financial Statements 32 254 City of Dublin Reconciliation of the Governmental Funds Balance Sheet to the Government -Wide Statement of Net Position June 30, 2023 Total Fund Balances - Total Governmental Funds Amounts reported for governmental activities in the Statement of Net Position were different from those reported in the Governmental Funds above because of the following: Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet. Except for the internal service funds reported below, the capital assets were adjusted as follows: Non -depreciable Depreciable, net Total capital assets Internal service funds were used by management to charge the costs of certain activities, such as insurance, to individual funds. The assets and liabilities of the Internal service funds were included in governmental activities in the Government - Wide Statement of Net Position. In the Government -Wide Financial Statements, deferred employer contributions for pension and OPEB, certain differences between actuarial estimates and actual results, and other adjustments resulting from changes in assumptions and benefits are deferred in the current year. Deferred outflows of resources related to pension Deferred outflows of resources related to OPEB - City of Dublin Deferred inflows of resources related to pension Deferred inflows of resources related to OPEB - City of Dublin Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet. Compensated absences - due within one year Claims payable Compensated absences - due in more than one year Long term debt - due within one year Long term debt - due in more than one year Net OPEB asset - City of Dublin Net pension liability Total long-term liabilities Net Position of Governmental Activities Government - Wide Statement of Net Position $ 334,535,258 233,545,868 $ 568,081,126 Government - Wide Statement of Net Position $ (1,093,265) (310,965) (208,238) (1,061,625) (19,835,142) 2,865,050 (20,630,516) $ (40,274,701) Internal Service Funds $ (18,132,978) (23,277,775) $ (41,410,753) Internal Service Funds 381,625 839,433 $ 1,221,058 $ 360,015,621 Total 316,402,280 210,268,093 526,670,373 65,829,922 9,202,203 3,129,215 (2,017,827) (1,374,653) Total (1,093,265) (310,965) (208,238) (680,000) (18,995,709) 2,865,050 (20,630,516) (39,053,643) $ 922,401,211 See accompanying Notes to Basic Financial Statements 33 255 City of Dublin Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds For the year ended June 30, 2023 Special Revenue Fund Capital Project Funds General General Affordable Improvement Parks Streets Fund Housing Projects Projects Projects REVENUES: Property taxes $ 59,056,139 $ - $ - $ - $ - Sales tax 28,580,315 - - Other taxes 8,729,684 - - Intergovernmental 352,165 - - Licenses and permits 323,098 - - Charges for service 8,648,315 55,298 - Interest income 5,363,445 315,867 - Use of property 2,193,822 371,220 - Unrealized gains (losses) on investments (3,053,407) - - Fines and forfeitures 80,117 - - Development revenue 8,588,005 - - Other revenue 2,951,647 - Special assessments - Tota1 revenues 121,813,345 742,385 - EXPENDITURES: Current: General government 16,486,507 16,128 - Police 26,394,595 - Fire 16,116,319 - Public works and transportation 18,129,060 - Park and community services 8,262,422 - Community development 5,261,850 396,549 - Capital outlay: General improvements - 11,829,805 - Parks - 4,539,778 - Public art - - Streets - 13,053,219 Debt service: Principal 655,000 - - Interest and fiscal charges 678,050 - - Total expenditures 91,983,803 412,677 11,829,805 4,539,778 13,053,219 REVENUES OVER (UNDER) EXPENDITURES 29,829,542 329,708 (11,829,805) (4,539,778) (13,053,219) OTHER FINANCING SOURCES (USES): Transfers in 29,383 - 11,829,805 4,539,778 13,053,219 Transfers out (3,979,821) Total other financing sources (uses) (3,950,438) 11,829,805 4,539,778 13,053,219 Net change in fund balances 25,879,104 329,708 FUND BALANCES (DEFICITS): Beginning of year 223,857,506 29,913,316 - End of year $ 249,736,610 $ 30,243,024 $ - $ - $ - See accompanying Notes to Basic Financial Statements 34 256 City of Dublin Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Governmental Funds For the year ended June 30, 2023 Capital Project Funds Public Dublin Facilities Fire Impact Traffic Impact Crossing Public Art Impact Fees Fees Fees Contribution REVENUES: Property taxes $ - $ - $ - $ - $ Sales tax - - - - Other taxes - - - - Intergovernmental - - - - Licenses and permits - - - - Charges for service - - - - Interest income 721,702 1,609 580,265 251,614 Use of property - - - - Unrealized gains (losses) on investments - - - - Fines and forfeitures - - - - Development revenue 1,212,005 75,293 1,559,605 - Other revenue - - 600,000 - Special assessments - - - - Total revenues EXPENDITURES: 1,933,707 76,902 2,739,870 251,614 Current: General government 12,250 200,000 3,059 - Police - - - - Fire - - - - Public works and transportation - - - - Park and community services - - - - Community development - - - - Capital outlay: General improvements - - - - Parks - - - - Public art 474,814 - - - - Streets - - - - Debt service: Principal - - - - Interest and fiscal charges - - - - Total expenditures 474,814 12,250 200,000 3,059 - REVENUES OVER (UNDER) EXPENDITURES (474,814) 1,921,457 (123,098) 2,736,811 251,614 OTHER FINANCING SOURCES (USES): Transfers in 474,814 - - - - Transfers out (7,356,763) (1,788,206) (450,000) Total other financing sources (uses) 474,814 (7,356,763) (1,788,206) (450,000) Net change in fund balances (5,435,306) (123,098) 948,605 (198,386) FUND BALANCES (DEFICITS): Beginning of year - 21,315,682 257,707 29,181,771 12,384,221 End of year $ - $ 15,880,376 $ 134,609 $ 30,130,376 $ 12,185,835 See accompanying Notes to Basic Financial Statements 35 257 City of Dublin Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Governmental Funds For the year ended June 30, 2023 Other Total Governmental Governmental Funds Funds REVENUES: Property taxes $ - $ 59,056,139 Sales tax - 28,580,315 Other taxes 8,729,684 Intergovernmental 13,935,558 14,287,723 Licenses and permits 323,098 Charges for service 8,373,761 17,077,374 Interest income 679,625 7,914,127 Use of property 2,565,042 Unrealized gains (losses) on investments (3,053,407) Fines and forfeitures 127,320 207,437 Development revenue 8,766 11,443,674 Other revenue 181,558 3,733,205 Special assessments 1,607,027 1,607,027 Total revenues 24,913,615 152,471,438 EXPENDITURES: Current: General government 9,875,707 26,593,651 Police 1,115,406 27,510,001 Fire 181,488 16,297,807 Public works and transportation 2,470,450 20,599,510 Park and community services 39,001 8,301,423 Community development 223,492 5,881,891 Capital outlay: General improvements 11,829,805 Parks 4,539,778 Public art 474,814 Streets 13,053,219 Debt service: Principal 655,000 Interest and fiscal charges 678,050 Total expenditures 13,905,544 136,414,949 REVENUES OVER (UNDER) EXPENDITURES 11,008,071 16,056,489 OTHER FINANCING SOURCES (USES): Transfers in 23,378 29,950,377 Transfers out (18,337,622) (31,912,412) Total other financing sources (uses) (18,314,244) (1,962,035) Net change in fund balances (7,306,173) 14,094,454 FUND BALANCES (DEFICITS): Beginning of year 29,010,964 345,921,167 End of year $ 21,704,791 $ 360,015,621 See accompanying Notes to Basic Financial Statements 36 258 City of Dublin Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government -Wide Statement of Activities For the year ended June 30, 2023 Net Change in Fund Balances - Total Governmental Funds $ 14,094,454 Amounts reported for governmental activities in the Statement of Activities were different because: Govemmental funds reported capital outlay as expenditures. However, in the Govemment-Wide Statement of Activities, the cost of those assets was allocated over their estimated lives as depreciation expense. This was the amount of capital assets recorded in the current period, net of Internal Service Funds. 26,930,787 Depreciation expense on capital assets was reported in the Government -Wide Statement of Activities, but did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the governmental funds, net of internal service funds of $3,185,955. (12,492,019) Accrued compensated leave payments were reported as expenditures in the governmental funds, however expense is recognized in the Government -Wide Statement of Activities based on earned leave accruals. 6,538 Debt proceeds provide current financial resources to governmental funds, but issuing debt increased long- term liabilities in the Government -Wide Statement of Net Position. Repayment of debt was an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government -Wide Statement of Net Position. Long-term debt repayments 655,000 Amortization of premium on long-term debt 123,856 Claim payments are recorded as expenditures in the governmental funds, however claim expense is recognized as claims are incurred on the Government -Wide Statement of Activities 6,784 Current year employer pension and OPEB contributions are recorded as expenditures in the governmental funds, however, these amounts are reported as a deferred outflow of resources in the Government -Wide Statement of Net Position. 2,478,932 Pension expense is reported in the Government -Wide Statement of Activities does not require the use of current financial resources, and therefore is not reported as expenditures in governmental funds. (1,358,055) OPEB expense is reported in the Government -Wide Statement of Activities does not require the use of current financial resources, and therefore is not reported as expenditures in governmental funds. 122,895 Internal service funds were used by management to charge the costs of certain activities, such as insurance and fleet management, to individual funds. The net revenue of the internal service funds was reported with governmental activities. 2,113,838 Change in Net Position of Governmental Activities $ 32,683,010 See accompanying Notes to Basic Financial Statements 37 259 This page intentionally left blank 38 260 City of Dublin Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Fund For the year ended June 30, 2023 REVENUES: Property taxes Sales tax Other taxes Intergovernmental Licenses and permits Charges for services Investment income (loss) Use of property Unrealized gains (losses) on investments Fines and forfeitures Development revenue Other revenues Total revenues EXPENDITURES: Current: General government Police Fire Public works and transportation Parks and community services Community development Debt service: Principal Interest and fiscal charges Total expenditures REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES): Transfers in Transfers (out) Total other financing sources (uses) Net change in fund balance FUND BALANCE: Beginning of year End of year Budgeted Amounts Original Final $ 55,163,000 25,994,445 7,960,000 290,000 351,373 6,496,124 1,510,000 1,477,330 85,000 7,702,334 1,758,056 108,787,662 $ 56,463,000 26,994,445 7,960,000 336,436 351,373 6,950,194 2,310,000 1,653,427 65,000 7,538,555 1,944,639 112,567,069 19,370,611 20,542,477 27,575,941 27,393,215 16,277,425 16,424,919 19,299,085 20,724,733 8,453,835 8,684,114 6,168,900 6,487,512 655,000 655,000 678,050 678,050 98,478,847 101,590,020 10,308,815 10,977,049 43,700 (6,607,815) (36,794,681) (6,607,815) (36,750,981) $ 3,701,000 $ (25,773,932) Actual Amounts $ 59,056,139 28,580,315 8,729,684 352,165 323,098 8,648,315 5,363,445 2,193,822 (3,053,407) 80,117 8,588,005 2,951,647 121,813,345 16,486,507 26,394,595 16,116,319 18,129,060 8,262,422 5,261,850 655,000 678,050 91,983,803 29,829,542 Variance with Final Budget Positive (Negative) $ 2,593,139 1,585,870 769,684 15,729 (28,275) 1,698,121 3,053,445 540,395 (3,053,407) 15,117 1,049,450 1,007,008 9,246,276 29,383 (3,979,821) (3,950,438) 25,879,104 $ 223,857,506 $ 249,736,610 4,055,970 998,620 308,600 2,595,673 421,692 1,225,662 9,606,217 18,852,493 (14,317) 32,814,860 32,800,543 51,653,036 See accompanying Notes to Basic Financial Statements 39 261 City of Dublin Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Affordable Housing For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Charges for services $ 80,855 $ 80,855 $ 55,298 $ (25,557) Interest 125,000 125,000 315,867 190,867 Use of property - - 371,220 371,220 Development revenue 12,972 12,972 - (12,972) Total revenues 218,827 218,827 742,385 523,558 EXPENDITURES: Current: General government Community development Total expenditures 60,000 60,000 16,128 43,872 808,279 1,808,279 396,549 1,411,730 868,279 1,868,279 412,677 1,455,602 REVENUES OVER (UNDER) EXPENDITURES (649,452) (1,649,452) 329,708 1,979,160 Net change in fund balance $ (649,452) $ (1,649,452) 329,708 $ 1,979,160 FUND BALANCE: Beginning of year 29,913,316 End of year $ 30,243,024 See accompanying Notes to Basic Financial Statements 40 262 PROPRIETARY FUND FINANCIAL STATEMENTS Proprietary funds account for City operation financed and operated in a manner similar to a private business enterprise. The intent of the City is that the cost of providing good and services be financed primarily through user charges. 41 263 City of Dublin Statement of Net Position Proprietary Funds June 30, 2023 Govemmental Activities - Internal Service Funds ASSETS Current assets: Cash and investments $ 25,875,414 Accounts receivable 581,663 Prepaids and other 351,157 Total current assets 26,808,234 Noncurrent assets: Capital Assets: Land 10,774,792 Construction in progress 7,358,186 Infrastructure 745,014 Building and improvements 63,219,783 Vehicles and equipment 10,871,852 Subscription based I.T. agreements 1,479,702 Less accumulated depreciation (53,038,576) Net capital assets 41,410,753 Total assets 68,218,987 LIABILITIES Current liabilities: Accounts payable and accruals 440,915 Due to other funds 727,092 SBITA liabilities, due in one year 381,625 Total current liabilities 1,549,632 Long-term liabilities: SBITA liabilities, due in more than one year 839,433 Total long-term liabilities 839,433 Total liabilities 2,389,065 NET POSITION Net investment in capital assets Unrestricted Total net position 40,189,695 25,640,227 $ 65,829,922 See accompanying Notes to Basic Financial Statements 42 264 City of Dublin Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds For the year ended June 30, 2023 Governmental Activities - Internal Service Funds OPERATING REVENUES: Charges for services $ 5,026,703 Other revenue 1,062,937 Total operating revenues 6,089,640 OPERATING EXPENSES: Supplies and services 2,317,499 Retiree health premiums 916,597 Depreciation 3,185,955 Total operating expenses 6,420,051 OPERATING INCOME (LOSS) (330,411) NONOPERATING REVENUES (EXPENSES): Interest income Total nonoperating revenues (expenses) 511,807 482,214 INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS: 151,803 Transfers in Transfers (out) Total transfers Change in net position NET POSITION: 2,000,000 (37,965) 1,962,035 2,113,838 Beginning of year 63,716,084 End of year $ 65,829,922 See accompanying Notes to Basic Financial Statements 43 265 City of Dublin Statement of Cash Flows Proprietary Funds For the year ended June 30, 2023 Governmental Activities - Internal Service Funds CASH FLOWS FROM OPERATING ACTIVITIES: Receipts from other funds $ 6,723,546 Payments to suppliers and service providers (5,190,041) Other revenues 1,062,937 Net cash provided by (used in) operating activities 2,596,442 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Cash receipts from other funds 2,235,695 Cash disbursements to other funds 183,479 Cash provided by (used in) noncapital financing activities 2,419,174 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Purchase of capital assets (748,328) Cash used in capital and related financing activities (1,036,565) CASH FLOWS FROM INVESTING ACTIVITIES: Interest received 511,807 Cash flows provided by (used in) investing activities 511,807 Net Cash Flows 4,490,858 CASH AND CASH EQUIVALENTS - Beginning of year 21,384,556 CASH AND CASH EQUIVALENTS - End of year $ 25,875,414 RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES: Operating income (loss) $ (330,411) Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation 3,185,955 Change in assets and liabilities Accounts receivable (470,744) Prepaids (108,244) Accounts payable and accruals 319,886 Net cash provided by (used in) operating activities $ 2,596,442 See accompanying Notes to Basic Financial Statements 44 266 FIDUCIARY FUND FINANCIAL STATEMENTS Custodial funds are used to account for fiduciary activities not requird to be reported in investment trust, pension trust, or private -purpose trust funds. The financial activities of these funds are excluded from the entity -wide financial statements, but are presented in separate Fiduciary Fund financial statements. 45 267 City of Dublin Statement of Fiduciary Net Position Fiduciary Fund June 30, 2023 Custodial Funds ASSETS Cash and investments $ 37,081,703 Accounts receivable 21,270 Total assets 37,102,973 LIABILITIES Accounts payable Total liabilities NET POSITION 57,203 57,203 Restricted for: Individuals, organizations, and other governments 37,045,770 Total net position $ 37,045,770 See accompanying Notes to Basic Financial Statements 46 268 City of Dublin Statement of Changes in Fiduciary Net Position Fiduciary Fund For the year ended June 30, 2023 Custodial Funds ADDITIONS: Special assessments $ 8,839,469 Investment income 861,738 Proceeds from bonds 21,371,557 Property tax distribution 27,826 Other 52,500 Total additions 31,153,090 DEDUCTIONS: Administration 33,580,624 Project payments 520,209 Payments of bonds principal 370,000 Interest expense 4,890,279 Total deductions 39,361,112 Change in net position (8,208,022) NET POSITION: Beginning of year 45,253,792 End of year $ 37,045,770 See accompanying Notes to Basic Financial Statements 47 269 This page intentionally left blank 48 270 NOTES TO BASIC FINANCIAL STATEMENTS This page intentionally left blank 50 272 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements and accounting policies of the City conform with generally accepted accounting principles applicable to governments. The Governmental Accounting Standards Board (GASB) is the accepted standard -setting body for establishing governmental accounting and financial reporting principles. Significant accounting policies are summarized below: A. Reporting Entity The City is a residential community with a significant regional commercial base, located in the TriValley area of Alameda County, California at the crossroads of Interstate Freeways 580 and 680. The City was incorporated as a municipal corporation on February 1, 1982. The total population estimate published by the California Department of Finance for January 1, 2023 was 71,750. This figure includes prisoners housed at the Alameda County Sheriff's Department Santa Rita Jail and at the Federal Correctional Institute. The City of Dublin was ranked based on total population at #121 out of 482 cities within California. The City operates under the Council -Manager form of government, with the Mayor and four Council members served by a full-time City Manager and staff. At June 30, 2023, the City's staff comprised 102 authorized permanent employees who were responsible for City -provided services. The City provides many traditional municipal services through contracts with both public and private agencies. Approximately 159.46 contract employees provide a variety of municipal services from City facilities. As of June 30, 2023, the City had approximately 233 temporary and seasonal personnel that were on active payroll status. B. Basis of Presentation The City's Basic Financial Statements are prepared in conformity with accounting principles generally accepted in the United States of America. The Government Accounting Standards Board is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the U.S.A. These Standards require that the financial statements described below be presented. Government -wide Statements: The Statement of Net Position and the Statement of Activities display information about the primary government (the City). These statements include the financial activities of the overall City government, except for fiduciary activities. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange transactions. The Statement of Activities presents a comparison between direct expenses and program revenues for each function of the City's governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants and contributions that are restricted to meeting the operational needs of a particular program and (c) fees, grants and contributions that are restricted to financing the acquisition or construction of capital assets. Revenues that are not classified as program revenues, including all taxes, are presented as generalrevenues. 51 273 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Presentation, Continued Fund Financial Statements: The fund financial statements provide information about the City's funds, including fiduciary funds. Separate statements for each fund category - governmental, proprietary, and fiduciary - are presented. The emphasis of fund financial statements is on major individual governmental funds, each of which is displayed in a separate column. All remaining governmental funds are aggregated and reported as nonmajor funds. Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities. C. Major Funds Major funds are defined as funds that have either assets, liabilities, revenues or expenditures/expenses equal to ten percent of their fund -type total and five percent of the grand total. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds. The City reported the following major governmental funds in the accompanying financial statements: The General Fund - is the government's primary operating fund. It accounts for all financial resources of the City, except those required to be accounted for in another fund. The Affordable Housing Special Revenue Fund - is used to account for in -lieu fees received from developers of properties, which can only be used for the design, development, and construction of citywide affordable housing projects and/or support of affordable housing programs. The General Improvements Proiects Capital Proiects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Projects. The Fund accumulates resources for capital expenditures and utilizes those resources to support projects that are general in nature and are not Streets, Parks, or Community Improvements projects. The Parks Proiects Capital Proiects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Projects. The Fund accumulates resources for capital expenditures and utilizes those resources to support projects that would construct, improve, or enhance the City's parks and facilities. The Streets Proiects Capital Proiects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Projects. The Fund accumulates resources for capital expenditures and utilizes those resources to support projects that would construct, improve, or enhance the City's trails, highways, streets, roads, bridges, as well as street lighting, and storm drain systems. 52 274 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Major Funds, Continued The Public Art Capital Proiects Fund - The Public Art Fund was created following the adoption of Dublin Municipal Code 8.58 "Public Art Program Contribution." The purpose of the adoption of the ordinance, and Public Art Fund fund is to: promote the public interest and general welfare through the acquisition, installation, maintenance and promotion of public art; establish requirements and procedures for developer contributions to public art; provide funding to support the acquisition, installation, maintenance and promotion of public art; and implement the goals of the Public Art Master Plan. Bi-Annually Staff identifies and develops Public Art projects that will be funded utilizing the Public Art Fund. These projects are included in the City's Capital Improvement Program and subject to City Council approval. Since inception, the Public Art Fund has been funded entirely by developer contributions that are subject to the Public Art Program Contribution ordinance. The Public Facilities Impact Fees Capital Proiects Fund - is used to account for impact fees received from developers of properties, which can only be used for the design, development, and construction of new public facilities within the City. The Fire Impact Fees Capital Proiects Fund - is used to account for impact fees received from developers of properties, which can only be used for the design, development, and construction of fire capital expansion projects within the City. The Traffic Impact Fees Capital Proiects Fund - is used to account for impact fees received from developers of properties, which can only be used for the design, development and construction of street and highway projects which serve as part of the City's transportation network. The Dublin Crossing Contribution Capital Proiects Fund - accounts for community benefit payments specific to the Dublin Crossings Project, separate from any developer impact fees generated by the project. The City also reports the following fund types: Internal Service Funds - Account for replacement of assets and internal charges collected for the purpose of funding retirement plan side -fund obligations, post -retirement healthcare activities, and the financing and funding for the replacements of vehicle, building and equipment, various information technology projects, and the energy efficiency capital lease project. These activities are provided to City departments on a cost reimbursement basis. Fiduciary Funds - The City maintains one type of Fiduciary Funds - Custodial Funds. The financial activities of these funds are excluded from the Government -wide financial statements, but are presented in separate Fiduciary Fund financial statements. Custodial Funds use the economic resources measurement focus and are used to account for assets held by the City as an agent for the following purposes: 53 275 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Major Funds, Continued The Dublin Boulevard Extension Assessment District is a Custodial Fund, which is used to account for amounts held for debt service on the Dublin Boulevard Extension Project. The City is not responsible for payment of the bonds and acts only as an agent to collect assessments, pay bondholders, and initiate foreclosure proceedings. The Fallon Village, Schaefer Ranch, Fallon Village Annex/Jordan Ranch, and Fallon Crossing Geological Hazard Abatement Districts (GHAD) are Custodial Funds. Each fiscal year, the District Engineer prepares an Engineer's Report which includes the budget for the GHADs for that year. The annual budget consists of regular site monitoring, annual inspections, contract services for annual mitigation and repairs, and administrative costs. The funds collected through special assessment are placed into a dedicated reserve fund. The reserve fund is set aside to be used to mitigate and repair large, geologic hazards, such as landsides in the respective Subdivisions. The Dublin Crossing Community Facilities District (CFD) No. 2015-1 (Dublin Crossing) Fund, which is used to account for bond issuances to finance capital facilities and infrastructure within the CFD secured by the collection of Special Taxes on real property within the CFD. CFD bonds are not debt obligations of the City. D. Basis of Accounting The government -wide and proprietary financial statements are reported using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. As a general rule, the effect of interfund activity has been eliminated from the government -wide financial statements. Exceptions to this general rule are payments -in -lieu of taxes and other charges between the government's business -type activities and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. 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. Those revenues susceptible to accrual at both the City-wide and Fund level are property, sales and franchise taxes, current service charges, and interest revenue. Fines and licenses and permits are not susceptible to accrual because they are not measurable until received in cash. 54 276 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Basis of Accounting, Continued Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days after year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have matured. Governmental capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of governmental long-term debt and acquisitions under capital leases are reported as other financing sources. Non -exchange transactions, in which the City gives or receives value without directly receiving or giving equal value in exchange, include taxes, grants, entitlements, and donations. On the accrual basis, revenue from taxes is recognized in the fiscal year for which the taxes are levied or assessed. Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied. Grant revenues are recognized in the fiscal year in which all eligibility requirements are met. Under the terms of grant agreements, the City may fund certain programs with a combination of cost -reimbursement grants, categorical block grants, and general revenues. Certain indirect costs are included in program expenses reported for individual functions and activities. Proprietary funds distinguish operating revenues and expenses from nonoperating 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 internal service funds are charges to customers for sales and services. Operating expenses for 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 nonoperating revenues and expenses. E. Cash, Cash Equivalents, and Investments The City pools cash resources from all funds in order to facilitate the management of cash. The balance in the pooled cash account is available to meet current operating requirements. Cash in excess of current requirements is invested in various interest -bearing accounts and other investments for varying terms. In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB No. 3), certain disclosure requirements for Deposits and Investment Risks were made in the following areas: • Interest Rate Risk • Credit Risk o Overall o Custodial Credit Risk o Concentrations of Credit Risk 55 277 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued E. Cash, Cash Equivalents, and Investments, Continued In addition, other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end, and other disclosures. In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid money market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. The City categorizes the fair value measurements of its investments based on the hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset's fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The City does not have any investments that are measured using Level 3 inputs. The City participates in an investment pool managed by the State of California entitled Local Agency Investment Fund (LAIF) which has invested a portion of the pooled funds in Structured Notes and Asset - Backed Securities. LAIF's investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset -Backed Securities are subject to market risk as to the change in interest rates. Cash equivalents are considered amounts in demand deposits and short-term investments with a maturity date within three months of the date acquired by the City and are presented as "Cash and Investments" in the accompanying Basic Financial Statements. For the purpose of the statement of cash flows, the City considers all pooled cash and investments (consisting of cash and investments and restricted cash and investments) held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considers all non -pooled cash and investments (consisting of cash with fiscal agent and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above. F. Property Tax Revenues Alameda County assesses properties and bills, collects, and distributes property taxes to the City. The County remits the entire amount paid and handles the collection of all delinquencies. The City receives proportionate shares of prior year collections including interest and penalties. Secured and unsecured property taxes are levied on January 1 of the preceding fiscal year. The property tax assessments are formally due on November 1 and February I, and become delinquent after December 10 and April 10, respectively. Taxes become a lien on the property effective January 1 of the preceding year. G. Use of Restricted Resources When both restricted and unrestricted resources are available for use, it is the City's policy to use restricted resources first, and then unrestricted resources as needed. 56 278 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued H. Prepaid Items Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid costs in both government -wide and fund financial statements, using the consumption method. Prepaid costs in governmental funds are equally offset with nonspendable fund balance to indicate they do not constitute resources available for appropriation. Prepaids in governmental funds are treated using the consumption method, where the prepaid expenditure is recognized in the period in which the service is provided or the item is put into use. I. Leases Receivable The City's leases receivable are measured at the present value of lease payments expected to be received during the lease terms. Deferred inflows of resources are recorded for the leases. The deferred inflow of resources is recorded at the initiation of the lease in an amount equal to the initial recording of the lease receivable. J. Compensated Absences The City records a long-term compensated absences liability to recognize the financial effect of unused general leave and other accrued compensated leave. The liability will be paid from future resources primarily from the general fund. Compensated absences activities were as follows for the year ended June 30, 2023: Compensated General Leave Leave Total Beginning Balance $ 1,286,664 $ 21,380 $ 1,308,044 Additions 1,135,278 17,501 1,152,779 Payments (1,132,807) (26,513) (1,159,320) Ending Balance $ 1,289,135 $ 12,368 $ 1,301,503 Current Portion $ 1,082,877 $ 10,388 $ 1,093,265 Noncurrent Portion $ 206,258 $ 1,980 $ 208,238 57 279 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued K. CapitalAssets Capital assets, which include buildings, machinery and equipment, and infrastructure assets (roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, lighting systems, and park improvements), are reported in the Governmental Activities columns of the Government -Wide Financial Statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $5,000 for general capital assets and $100,000 for infrastructure capital assets. Such assets are recorded at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value. Capital assets are depreciated over their estimated useful lives using the straight-line method. This means the cost of the asset is divided by its expected useful life in years and the result is charged to expense each year until the asset is fully depreciated. The purpose of depreciation is to spread the cost of capital assets over the useful life of these assets. The amount charged to depreciation expense each year represents that year's pro rata share of the cost of capital assets. Depreciation of capital assets is charged as an expense against operations each year and the total amount of depreciation taken over the years, called accumulated depreciation, and is reported on the Statement of Net Position of the government -wide financial statements as a reduction in the book value of the capital assets. The City has assigned the useful lives listed below to capital assets. Infrastructure 15-75 Years Buildings and Improvements 20-38 Years Vehicles and Equipment 4-20 Years Capital assets include land, buildings, and equipment used in City operations. Infrastructure includes roads, bridges, curbs, sidewalks, drainage systems, street and traffic lights, park improvements and other improvements used by all citizens. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are recorded at acquisition value. All other capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. L. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are inputs - other than quoted prices included within level 1 - that are observable for an asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for an asset or liability. 58 280 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued M. Pension For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City's California Public Employees' Retirement System (Ca1PERS) plans (Plans) and additions to/deductions from the Plans' fiduciary net position have been determined on the same basis as they are reported by Ca1PERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. N. 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 Plari s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used: Valuation Date Measurement Date Measurement Period June 30, 2021 June 30, 2022 July 1, 2021 to June 30, 2022 O. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. P. Deferred Outflows/ Inflows of Resources In addition to assets, the statement of financial position or balance sheet report is a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense /expenditure) until then. In addition to liabilities, the statement of financial position or balance sheet report is a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. 59 281 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued Q. Net Position and Fund Balance Net Position Net Position is the excess of all the City's assets and deferred outflow of resources over all its liabilities and deferred inflow of resources, regardless of fund. Net Position are divided into three captions. These captions apply only to Net Position, which is determined only for proprietary funds and at the Government -wide level, and are described below: Net Investment in Capital Assets, describes the portion of Net Position which is represented by the current net book value of the City's capital assets, and reduced by outstanding debt that attributed to the acquisition, construction, or improvement of the assets. Restricted describes the portion of Net Position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws, or other restrictions which the City cannot unilaterally alter. These principally include developer fees received for use on capital projects and debt service requirements. Unrestricted describes the portion of Net Position which is not restricted to use. When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City's policy is to apply restricted net position first. Fund Balances Governmental fund balances represent the net current assets of each fund. Net current assets generally represent a fund's cash and receivables, less its liabilities. The City's fund balances are classified based on spending constraints imposed on the use of resources. For programs with multiple funding sources, the City prioritizes and expends funds in the following order: Restricted, Committed, Assigned, and Unassigned. Each category in the following hierarchy is ranked according to the degree of spending constraint: Nonspendable represents balances set aside to indicate items do not represent available, spendable resources even though they are a component of assets. Fund balances required to be maintained intact, such as Permanent Funds, and assets not expected to be converted to cash, such as prepaids, notes receivable, and long-term interfund loans are included. However, if proceeds realized from the sale or collection of nonspendable assets are restricted, committed or assigned, then Nonspendable amounts are required to be presented as a component of the applicable category. Restricted fund balances have external restrictions imposed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires the resources to be used only for a specific purpose. Nonspendable amounts subject to restrictions are included along with spendable resources. 60 282 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued Q. Net Position and Fund Balance, Continued Committed fund balances have constraints imposed by resolution of the City Council which may be altered only by formal action (resolution) of the City Council to establish, modify, or rescind a fund balance commitment. The City Council commits fund balance through the adoption of a resolution prior to the end of the fiscal year. Once adopted, the limitation imposed by the resolution remains in place until similar action is taken to remove or revise the limitation. Only the highest level action (a resolution) can be considered a commitment for fund balance classification purposes. Assigned fund balances are amounts constrained by the City's intent to be used for a specific purpose, but are neither restricted nor committed. Intent is expressed by the City Council or its designee and may be changed at the discretion of the City Council or its designee. This category includes nonspendable when it is the City's intent to use proceeds or collections for a specific purpose, and residual fund balances, if any, of Special Revenue, Capital Projects and Debt Service Funds which have not been restricted or committed. Through a council resolution, the City Council has designated the City Manager to determine the amount of assigned Fund balance. Unassigned fund balance represents residual amounts that have not been restricted, committed, or assigned. This includes the residual general fund balance and residual fund deficits, if any, of other governmental funds. Hierarchy of Expenditures to Classify Fund Balance Amounts To determine the composition of ending fund balances, the City considers for expenditures made in any governmental fund, the restricted amounts will be reduced first, followed by committed amounts, assigned amounts, and then unassigned amounts. R. New Pronouncements In 2023, the City adopted new accounting standards in order to conform to the following Governmental Accounting Standard Board Statements: GASB Statement No. 91, Conduit Debt Obligations - The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. The City updated disclosures relating to conduit debt obligations as part of implementation of this statement. GASB Statement 94, Public -Private and Public -Public Partnerships and Availability Payment Arrangements - The primary objective of this Statement is to improve financial reporting by addressing issues related to public - private and public -public partnership arrangements (PPPs). As used in this Statement, a PPP in an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange -like transaction. The requirements of this statement did not apply to the City for the current fiscal year. 61 283 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued R. New Pronouncements, Continued GASB Statement No. 96, Subscription -based Information Technology Arrangements - This Statement provides guidance on the accounting and financial reporting for subscription -based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right -to -use subscription asset - an intangible asset - and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. The City recognized an intangible asset and SBITA liability as part of implementation of this statement. 2. BUDGETS AND BUDGETARY ACCOUNTING The City follows these procedures in establishing the budgetary data reflected in the basic financial statements: • Prior to June 30 the City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them. • The public is given an opportunity to comment on the budget at a noticed City Council meeting. Prior to July 1, the budget is legally enacted through passage of a resolution. • During the fiscal year, the City Manager is authorized to transfer budgeted amounts between line items, provided that the transfer is within the same fund, regardless of the specific department activity. This includes the authority to transfer from the General Fund budgeted contingency amounts that are approved by the City Council during the budget adoption. The City Manager is authorized to increase revenue and expenditure budget for various departmental functions, when the net budget impact is zero. • The City Manager is authorized to increase the appropriations for the following fiscal year in an amount not to exceed the amount of funds encumbered or designated by the City Manager as needed for expenses that did not occur prior to the year-end, but are expected to be expended in the next year consistent with the original purpose. • As part of the annual Budget adoption the City Council authorizes the carry-over unexpended capital project appropriations, for those projects where work and expenditures will continue in the subsequent year. 62 284 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 2. BUDGETS AND BUDGETARY ACCOUNTING, Continued • Formal budgetary integration is employed as a management control device during the year for the general fund, special revenue funds and capital projects funds. • Budgets for the general, special revenue and capital projects funds are adopted on a basis consistent with generally accepted accounting principles in the United States. No major capital projects funds incurred expenditures in excess of their budgets for the year ended June 30, 2023. 3. CASH AND INVESTMENTS The City's dependence on property tax receipts, which are received semi-annually, requires it to maintain significant cash reserves to finance operations during the remainder of the year. The City pools cash as described under the policy section below. A. Policies California Law requires banks and savings and loan institutions to pledge government securities with a market value of 110% of the City's cash on deposit, or first trust deed mortgage notes with a market value of 150% of the deposit, as collateral for these deposits. Under California law, this collateral is held in a separate investment pool by another institution in the City's name and places the City ahead of general creditors of the institution. The City pools cash from all sources and all funds, except certain specific investments within funds and cash with fiscal agents, so that it can be invested at the maximum yield, consistent with safety and liquidity, while individual funds can make expenditures at any time. The City and its fiscal agents invest in individual investments and in investment pools. Individual investments are evidenced by specific identifiable pieces of paper called security instruments, or by an electronic entry registering the owner in the records of the institution issuing the security, called the book entry system. Individual investments are generally made by the City's fiscal agents as required under its debt issues. In order to maximize security, the City employs the Trust Department of a bank as the custodian of all City managed investments, regardless of their form. The City's investments are carried at fair value, as required by generally accepted accounting principles. The City adjusts the carrying value of its investments to reflect their fair value at each fiscal year end, and it includes the effects of these adjustments in income for that fiscal year. 63 285 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 3. CASH AND INVESTMENTS, Continued B. Classification Cash and investments are classified in the financial statements as shown below, based on whether or not their use is restricted under the terms of City agreements. Primary Government: Cash and investments Fiduciary Funds: Cash and investments Total cash and investments Cash and investments as of June 30, 2023 consisted of the following: Cash on hand Deposits with financial institutions Investments Section 115 Trust Cash and investments with fiscal agent Total cash and investments $ 390,207,264 37,081,703 $ 427,288,967 $ 4,851 8,379,147 399,108,900 1,945,132 17,850,937 $ 427,288,967 C. Investments Authorized by the California Government Code and the City's Investment Policy The City's Investment Policy and the California Government Code allow the City to invest in the following, provided the credit ratings of the issuers are acceptable to the City; and approved percentages and maturities are not exceeded. The table below also identifies certain provisions of the California Government Code, or the City's Investment Policy where the City's Investment Policy is more restrictive. Authorized Investment Type Negotiable Certificates of Deposit Bankers' Acceptance U.S. Treasury Bills and Notes U.S. Government Agency Securities California Asset Management Program Commercial Paper Time Certificates of Deposit State Local Agency Investment Fund Asset -Backed Securities Medium -Term Notes Mutual Funds Money Market Funds Municipal Securities Supranationals Maximum Maturity 5 years 180 days 10 years 10 years N/A 270 days 1 year N/A 5 years 5 years N/A N/A 10 years 5 years Minimum Credit Quality A-1 A-1 N/A N/A N/A A-1 N/A N/A AA A AAA AAA A AA Maximum Percentage of Portfolio 30% 40 % No Limit 25% for callable No Limit 25 % 10% No Limit 20% 30% 20% 20% No Limit 30% Maximum Investment In One Issuer 20% 20 % of Portfolio No Limit 35% No Limit 20 % of Portfolio No Limit No Limit 5% 5% 10% No Limit 5% 10% 64 286 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 3. CASH AND INVESTMENTS, Continued D. Interest Rate Risk Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Normally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The City generally manages its interest rate risk by holding investments to maturity. Information about the sensitivity of the fair values of the City's investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the City's investments by maturity or earliest call date: Investment Type Asset -Backed Securities U.S. Treasury Notes Supranationals Medium -Term Notes U.S. Government Agency Securities Local Agency Investment Fund California Asset Management Program Collateralized Mortgage Obligations Money Market Funds Total Investments 12 Months or less $ 428,264 6,384,627 14,590,750 25,696,371 94,675,879 13to24 Months $ 8,803,278 16,952,873 5,556,082 21,431,053 12,894,423 1,941,426 25 to 60 Months More than 60 months $ 8,417,276 $ 10,538,002 28,104,040 54,221,235 11,155,656 11,599,471 32,136,589 14,753,660 11,556,917 2,641,554 - $ 144,417,445 $ 67,579,135 $ 74,030,103 $ 113,082,217 $ 399,108,900 4,629,474 Total $ 28,186,820 99,278,148 16,711,738 71,551,740 53,795,750 25,696,371 94,675,879 6,570,900 2,641,554 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 City's investments with LAIF as of June 30, 2023, include a portion of the pool funds invested in Structured Notes and Asset -Backed Securities. These investments include the following: Structured Notes - are debt securities (other than asset -backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options. Asset -Backed Securities - the bulk of which are mortgage -backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables. As of June 30, 2023, the City had $25,696,371 invested in LAIF, which had invested 2.78% of the pool investment funds in Structured Notes and Asset -Backed Securities as compared to 1.88 % in the previous year. The LAIF fair value factor of .984828499 was used to calculate the fair value of the investments in LAIF. 65 287 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 3. CASH AND INVESTMENTS, Continued D. Interest Rate Risk, Continued The City is a participant in the California Asset Management Program (CAMP). CAMP is an investment pool offered by the California Asset Management Trust (the Trust). The Trust is a joint powers authority and public agency created by the Declaration of Trust and established under the provisions of the California Joint Exercise of Powers Act (California Government Code Sections 6500 et seq., or the "Act") for the purpose of exercising the common power of its Participants to invest certain proceeds of debt issues and surplus funds. The Pool's investments are limited to investments permitted by subdivisions (a) to (n), inclusive, of Section 53601 of the California Government Code. The City reports its investments in CAMP at the fair value amounts provided by CAMP, which is the same as the value of the pool share. The fair value approximated is the City's cost. As of June 30, 2023, these investments have an average maturity of 26 days. The City's investments include Asset -Backed Securities in the amount of $28,186,820 that are highly sensitive to interest rate fluctuations to a greater degree than already indicated above. E. Fair Value Hierarchy The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure fair value of the assets. Level 1 inputs are quoted prices in an active market for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. The following is a summary of the fair value hierarchy of the fair value of investments of the City as of June 30, 2023: Investments By Fair Value Level: Asset -Backed Securities U.S. Treasury Notes Supranationals Medium -Term Notes U.S. Government Agency Securities Collateralized Mortgage Obligations Total Investments Exempt From Disclosure: Local Agency Investment Fund California Asset Management Program Money Market Funds Total Level 1 Level 2 Total $ - $ 28,186,820 1,965,912 97,312,236 16,711,738 71,551,740 53,795,750 - 6,570,900 $ 1,965,912 $ 274,129,184 $ 28,186,820 99,278,148 16,711,738 71,551,740 53,795,750 6,570,900 276,095,096 25,696,371 94,675,879 2,641,554 $ 399,108,900 66 288 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 3. CASH AND INVESTMENTS, Continued E. Fair Value Hierarchy, Continued U.S. Government agency securities, medium term notes, asset -backed securities, and commercial, classified in Level 2 of the fair value hierarchy, are valued using matrix pricing techniques maintained by various pricing vendors. Matrix pricing is used to value securities based on the securities' relationship to benchmark quoted prices. The California Local Agency Investment Fund (LAIF), California Asset Management Program and money market funds are classified as exempt in the fair value hierarchy. Fair value is defined as the quoted market value on the last trading day of the period. These prices are obtained from various pricing sources by our custodian bank. F. Credit Risk Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The actual ratings as of June 30, 2023 were provided by Standard and Poor's investment rating system except as noted. The Local Agency Investment Fund was not rated as of June 30, 2023. Investment Type AAA AA+ Asset -Backed Securities $ 18,649,913 $ U.S. Treasury Notes Supranationals 16,711,738 Medium Term Notes U.S. Government Agency Securities California Asset Management Program 94,675,879 Collateralized Mortgage Obligations Money Market Funds 99,278,148 3,133,870 53,795,750 AA AA- A+ A A- BBB+ Total $ - $ - $ - $ - $ - $ $ 18,649,913 99,278,148 16,711,738 8,588,012 2,781,230 13,382,390 23,705,408 19,003,302 957,528 71,551,740 53,795,750 94,675,879 3,845,062 - - - 3,845,062 2,641,554 - - - - - - - 2,641,554 Total $ 136,524,146 $ 156,207,768 $ 8,588,012 $ 2,781,230 $ 13,382,390 $ 23,705,408 $ 19,003,302 $ 957,528 $ 361,149,784 Not rated: Asset -Backed Securities Collateralized Mortgage Obligations State Local Agency Investment Fund Total Investments 9,536,907 2,725,838 25,696,371 $ 399,108,900 G. Concentration of Credit Risk Included in the table at Note F above are the following significant investments in any one issuer other than U.S. Treasury securities, mutual funds, and external investment pools. Reporting Unit Entity -wide Issuer Investment Type Federal National Mortgage Association Federal Home Loan Bank Federal Home Loan Mortgage Corporation U.S. Government Agency Securities U.S. Government Agency Securities U.S. Government Agency Securities Collaterized Mortgage Obligations Reported Amount $ 17,795,489 17,599,412 14,536,769 67 289 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 4. INTERFUND TRANSACTIONS A. Transfers between Funds Transfers between funds during the year ended June 30, 2023 were as follows: Transfers In General Improvements Non -major Projects Capital Parks Projects Streets Projects Governmental Internal Service Transfers Out General Projects Capital Projects Capital Projects Funds Funds Total Major Funds General Fund $ - $ 1,517,792 $ 20,988 $ 417,663 $ 23,378 $ 2,000,000 $ 3,979,821 Public Facilities Impact Fees Capital Projects 3,419,639 3,937,124 - 7,356,763 Traffic Impact Fees Capital Projects - - 1,788,206 - 1,788,206 Dublin Crossing Contribution Capital Projects - - 450,000 - 450,000 Non -major Governmental Funds 29,383 6,854,409 581,666 10,397,350 474,814 - 18,337,622 Governmental funds subtotal 29,383 11,791,840 4,539,778 13,053,219 498,192 2,000,000 31,912,412 Internal Service Funds 37,965 - - 37,965 Total $ 29,383 $ 11,829,805 $ 4,539,778 $ 13,053,219 $ 498,192 $ 2,000,000 $ 31,950,377 Significant transfers noted above made to major capital project funds were to fund on -going capital projects including Citywide Energy Improvements, financial system replacement, Cultural Arts Center, sports park and playgrounds, street resurfacing, and road improvements. B. Current Interfund Balances Current interfund balances arise in the normal course of business and are expected to be repaid shortly after the end of the fiscal year. Significant balances in the capital project funds are a result of initiation of capital projects expected to be funded by future fees. No formal repayment schedules have been adopted for these temporary loans. As of June 30, 2023, the following funds have balances due to the General Fund: Due to General Fund: Public Facilities Impact Fees Capital Projects Fund $ 20,238,774 Non -Major Governmental Funds 1,674,328 Internal Service Funds 727,092 Total $ 22,640,194 68 290 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 4. INTERFUND TRANSACTIONS, Continued C. Advances between Funds During the 2020-2021, 2021-2022, and 2022-2023 fiscal years, the General Fund advanced funds to the Public Facilities Impact Fees Capital Projects Fund to cover the construction costs of Wallis Ranch Community Park, Jordan Ranch Neighborhood Square, and Library Tenant Improvements. The following interfund advance balance existed at June 30, 2023: Advances from General Fund Public Facilities Impact Fees Capital Projects Fund $ 858,747 Total $ 858,747 5. NOTES RECEIVABLE The following table summarizes the notes receivable outstanding as of June 30, 2023: First Time Homebuyer Loan Program $ 846,850 Eden (Wicklow) Square Senior Affordable Housing 3,029,193 SBA Microloan Program Receivables 86,458 Arroyo Vista Predevelopment/Construction Loan - Family Housing 2,240,727 Arroyo Vista Predevelopment/Construction Loan - Senior Housing 871,018 Veterans Family Apartment Development Loan 7,466,826 Total $ 14,541,072 Revolving Horne Loans - As part of the City of Dublin First Time Homebuyer Loan Program (FTHLP), the City provides financial assistance, in the form of a deferred loan. The program targets first time homebuyers within a certain income range purchasing their first home in Dublin. Monthly payments of principal and interest are generally deferred until the homes are sold, or are in default. In certain situations the loan may also be due when the homeowners refinance their primary mortgage. The total outstanding amount due, including accrued simple interest at 3.5 % per annum, as of June 30, 2023 was $846,850. As of June 30, 2023, there were no loans in default. 69 291 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 5. NOTES RECEIVABLE, Continued Details of the Revolving Home Loans as of June 30, 2023 were as follows: REPAYMENT OF LOAN ORIGINAL ACCRUED INTEREST AND LOAN LOAN # DATE LOAN AMOUNT INTEREST PRINCIPAL BALANCE #07-14 10/2/2007 $ 19,610 $ 10,810 $ #07-04 10/31/2007 50,000 27,421 #07-15 12/4/2007 24,536 13,377 #07-16 12/28/2007 8,000 4,343 #07-18 2/29/2008 24,170 12,973 #08-07 4/10/2009 27,425 13,655 #08-08 6/30/2009 39,576 19,397 #09-02 9/29/2009 36,595 17,617 #11-01 12/9/2011 26,025 10,545 #11-05 1/13/2012 29,999 12,037 #11-08 1/31/2012 35,249 14,083 #12-01 10/30/2012 29,999 11,203 #12-04 4/12/2013 36,749 13,145 #12-05 4/26/2013 35,249 12,562 #12-06 6/12/2013 31,499 11,083 #13-04 12/9/2013 40,000 13,384 #17-01 5/25/2018 40,000 7,142 #19-02 11/22/2019 40,000 5,052 #21-01 10/29/2021 40,000 2,340 - $ 30,420 77,421 37,913 12,343 37,143 41,080 58,973 54,212 36,570 42,036 49,332 41,202 49,894 47,811 42,582 53,384 47,142 45,052 42,340 Totals $ 614,681 $ 232,169 $ - $ 846,850 70 292 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 5. NOTES RECEIVABLE, Continued Eden Senior Affordable Housing Loan - (Wicklow Square) - On September 23, 2002, the City selected Eden Housing, Inc. as the developer for the affordable senior housing at the site of the former library located at 7606 Amador Valley Boulevard. This site also houses a senior center that the City constructed during fiscal year 2003-2004. On February 1, 2004, the City entered into an agreement and provided a loan in the amount of $2,248,248 to the Dublin Senior Limited Partnership to support the senior housing project. The interest on the outstanding principal balance of the loan is accrued at the rate of 3% simple interest per annum. The entire outstanding principal balance of the loan, together with the interest accrued, shall be payable in full on February 8, 2059, the 55th anniversary of the Initial Disbursement Date of February 18, 2004. Repayments commenced on June 1, 2006, and on the first day of each June, 60% of the Surplus Cash generated by the project during the previous calendar year are remitted to reduce the outstanding indebtedness. Any payment not paid when due shall bear interest at a rate equal to 10% annum from the due date until it is paid in full. As of June 30, 2023, the outstanding loan amount was $3,029,193. SBA Microloan Program - The City of Dublin's Small Business Emergency Microloan Program was established by the Dublin City Council with the intention to assist in retaining local small businesses (primarily restaurants and retailers) that are experiencing severe negative impacts due to the COVID-19 pandemic. The Program provides zero -interest, unsecured, short-term loans of up to $10,000 to eligible independently or locally owned businesses with priority for restaurants and retail businesses. Loan funds must be used to cover payroll, rent, operating expenses or working capital. Loan repayment is deferred for 36 months after loan approval. The loan may be up to 100% forgiven based on either longevity of the business operating in Dublin or sales tax generation by the business. As of June 30, 2023, the outstanding loan amount was $86,458. Arroyo Vista Predevelopment/Construction Loan - Family and Senior Projects - (Emerald Vista) - On June 1, 2011, the City entered into an agreement to provide a loan to Eden Dougherty, L.P., a California nonprofit public benefit corporation, with a not -to -exceed $7,600,000 principal amount in accordance to the Arroyo Vista Disposition and Development Agreement dated July 25, 2007 concerning the redevelopment of the real property located at 6700 Dougherty Road in the City of Dublin. The City agreed to provide a loan to Eden to assist in financing the development of the Family Project and Senior Project. The City determined that the development of the project is in the interests of health, safety and welfare of the residents of the City, and that the City financing is necessary to make the project affordable to low and very low income households for a term of not less than fifty-five years. The note will not bear interest until the earlier of (i) the date that the project's construction financing is either converted to a permanent loan or repaid in full, or (ii) twelve months following the date of issuance of the final certificate of occupancy or equivalent for the project; thereafter, the outstanding principal balance of the loan shall bear interest at a rate equal to three percent simple annual interest. Annual payments shall be due and payable on a residual receipts basis in accordance with the formula set forth in the note. The entire outstanding principal balance and accrued interest shall be paid in full on the earlier of (i) the fifty fifth anniversary of the date of issuance of the final certificate of occupancy or (ii) the fifty-seventh anniversary of the loan origination date. The City has the right to accelerate maturity date and declare all sums immediately due and payable to the City upon the occurrence of an event of developer default, including developer's failure to commence or complete construction of the project within times period specified in the note. As of June 30, 2023, the outstanding loan amounts for the Family Project and the Senior Project were 2,240,727 and $871,018, respectively. 71 293 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 5. NOTES RECEIVABLE, Continued Veterans Family Apartment Development Loan - On October 1, 2015, the City entered into an agreement to provide a loan to Dublin Family, L.P., a California limited partnership. The City entered into an agreement and provided a loan in the amount of $6,400,000 to the Dublin Family L.P. to build on the property a 66-unit affordable multifamily rental housing project consisting of 65 affordable rental housing units primarily for very low and low income veterans and their families, one resident manager's unit, and other related improvements. The only payment to be received is the accrued interest. The principal is not due until the maturity date. The entire outstanding principal balance of the loan, together with the interest accrued, shall be payable in full on June 1, 2070. The City has the right to accelerate maturity date and declare all sums immediately due and payable to the City upon the occurrence of an event of developer default, including developer's failure to commence or complete construction of the project within times period specified in the note. As of June 30, 2023, the outstanding loan amount was 7,466,826. 6. LEASES RECEIVABLE Cell Tower Leases In July 2000, the City entered into a lease with New Cingular Wireless PCS , LLC. Under the lease, the lessee pays the City $10,404 per year (with 2% increase every year) for 10 years in exchange for ten (10) pole licenses. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 0.34%, which is FY20-21 Q1 market yield of the City's portfolio. For the year ended June 30, 2023, the City recognized $11,433 of lease revenue and $275 of interest revenue under the lease. In July 2022, the City entered into a lease with New Cingular Wireless PCS , LLC. Under the lease, the lessee pays the City $10,824 per year (with 2% increase every year) for 7 years in exchange for ten (10) pole licenses. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 3.66%, which is FY22-23 Q1 market yield of the City's portfolio. For the year ended June 30, 2023, the City recognized $9,954 of lease revenue and $2,247 of interest revenue under the lease. Crown Castle Lease In July 2000, the City entered into a lease with Crown Castle. Under the lease, the lessee pays the City $2,653 per month for 20 years in exchange for space to be used for a cellular tower site. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 0.60%, which is FY21-22 Q2 market yield of the City's portfolio. For the year ended June 30, 2023, the City recognized $21,720 of lease revenue and $31,176 of interest revenue under the lease. Alameda County Fire Department Lease - Fleet In July 2014, the City entered into a lease with Alameda County Fire Department. Under the lease, the lessee pays the City based on a rent schedule for 240 months in exchange for 5777 Scarlett Court, Dublin, CA 94568 for Fleet Maintenance Facility Use. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 0.56%, which is the FY14-15 Q1 market yield of the City's portfolio. For the year ended June 30, 2023, the City recognized $150,566 of lease revenue and $125,018 of interest revenue under the lease. 72 294 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 6. LEASES RECEIVABLE, Continued Alameda County Fire Department Lease - Fire In January 2020, the City entered into a lease with Alameda County Fire Department. Under the lease, the lessee pays based on a rent schedule for 60 months in exchange for 6363 Clark Avenue, Dublin, CA 94568 for Fire Department Office Facility Use. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 1.11%, which is the FY19-20 Q3 market yield of the City's portfolio. For the year ended June 30, 2023, the City recognized $255,950 of lease revenue and $77,736 of interest revenue under the lease. U.S. Bank National Association Lease - Building/Park In November 2022, the City entered into a lease with U.S. Bank National Association. Under the lease, the lessee pays the City based on a rent schedule for 60 months in exchange for 11805 Dublin Blvd, Dublin, CA 94568 for Bank Branch/Park. The lease receivable is measured as the present value of the future minimum rent payments expected to be received during the lease term at a discount rate of 3.66%, which is the FY22- 23 Q1 market yield of the City's portfolio. For the year ended June 30, 2023, the City recognized $31,957 of lease revenue and $10,448 of interest revenue under the lease. The future payments on the leases as of June 30, 2023 were as follows: Year Ending Ce11 Tower Leases ACFD Fleet ACFD Fire June 30, Principal Interest Principal Interest Principal Interest 2024 $ 24,365 $ 33,139 $ 83,233 $ 119,624 $ 261,401 $ 40,651 2025 25,968 32,468 101,555 113,473 186,708 8,382 2026 28,283 31,676 108,593 106,435 2027 30,772 30,752 129,425 98,503 2028 33,447 29,683 138,396 89,532 2029-2033 92,810 131,530 994,760 272,124 2034-2042 319,475 111,517 261,838 9,628 Total $ 555,120 $ 400,765 $ 1,817,800 $ 809,319 $ 448,109 $ 49,033 Year Ending 11805 Dublin Blvd Total June 30, Principal Interest Principal Interest 2024 $ 22,548 $ 96,492 $ 391,547 $ 289,906 2025 34,709 84,331 348,940 238,654 2026 53,429 65,611 190,305 203,722 2027 82,246 36,794 242,443 166,049 2028 36,299 3,381 208,142 122,596 2029-2033 - 1,087,570 403,654 2034-2042 - 581,313 121,145 Total $ 229,231 $ 286,609 $ 3,050,260 $ 1,545,726 73 295 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 7. CAPITAL ASSETS A. Current Year Activities Capital asset activities during the year ended June 30, 2023 were as follows: Non -depreciable assets: Land Streets right of way Construction in progress Total non -depreciable assets Depreciable assets: Infrastructure Buildings and improvements Vehicles and equipment Subscription based I.T. agreements Total depreciable assets Less accumulated depreciation/ amortization: Infrastructure Buildings and improvements Vehicles and equipment Right of way Subscription based I.T. agreements Total accumulated depreciation/ amortization Total depreciable assets, net Total capital assets Balance July 1, 2022 (as restated) $ 182,170,145 $ 37,760,857 87,822,285 307,753,287 448,086,898 118,068,799 24,837,789 1,479,702 592,473,188 (273,910,616) (57,829,153) (12,236,002) (170,719) Balance Additions Retirements June 30, 2023 $ $ 182,170,145 - 37,760,857 26,781,971 114,604,256 26,781,971 - 334,535,258 - 448,086,898 24,960 118,093,759 872,184 25,709,973 - 1,479,702 897,144 593,370,332 (9,466,602) (3,869,601) (1,907,892) (93,423) (340,456) (344,146,490) (15,677,974) 900,226,475 27,679,115 $ 556,079,985 $ 12,001,141 $ - (283,377,218) (61,698,754) (14,143,894) - (264,142) (340,456) (359,824,464) 927,905,590 - $ 568,081,126 74 296 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 7. CAPITAL ASSETS, Continued B. Project Commitments As of June 30, 2023, the City had outstanding commitments with contractors for the following projects: Project Commitment General Improvement Projects $ 10,790,280 Parks Projects 2,267,774 Streets Projects 21,971,732 Public Art Projects 231,995 C. Capital Asset Contributions Some capital assets may be acquired using Federal and State grant funds, or they may be contributed by developers or other governments. GASB Statement 34 requires that these contributions be accounted for as revenues at the time the capital assets are contributed. D. Depreciation Allocation Depreciation expense is charged to functions and programs based on their usage of the related assets. The amounts allocated to each function or programs are as follows: Governmental Activities: General Government $ 1,731,485 Police 569,633 Fire 572,108 Public Works 7,049,700 Parks and Community Service 4,466,764 Community Development 1,288,284 Total depreciation expense $ 15,677,974 8. LONG TERM DEBT A. Current Year Transactions and Balances Long-term debt transactions and balances during the year ended June 30, 2023 were as follows: Balance Due in July 1, 2022 Balance Due Within More than (as restated) Deletions June 30, 2023 One Year One Year Governmental Activities: 2021 Lease Revenue Bonds $ 18,060,000 $ (655,000) 17,405,000 $ 680,000 $ 16,725,000 Premium on bond 2,394,565 (123,856) 2,270,709 - 2,270,709 Subscription based I.T. agreements 1,479,702 (258,644) 1,221,058 381,625 839,433 Total long-term debt $ 21,934,267 $ (1,037,500) $ 20,896,767 $ 1,061,625 $ 19,835,142 75 297 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 8. LONG TERM DEBT, Continued B. 2021 Lease Revenue Bonds - Original Issue $18,565,000 In October 2021, the Dublin Financing Authority issued the 2021 Lease Revenue Bonds to finance energy efficiency improvements throughout the City. The bonds dated October 14, 2021, and issued at a premium of $2,477,136 mature in 2041. Commencing June 1, 2022, principal payments are due annually on June 1 and interest payments are due annually on June 1 and December 1. Debt service is payable from any source of available funds of the City. Interest on the bonds ranges from 2.5% to 4.0%. The balance at June 30, 2023, including unamortized bond premium of $2,270,709 amounted to $19,675,709. The annual debt service requirements on the bonds at June 30, 2023 are as follow: 2021 Lease Revenue Bonds Principal Interest Total For the Years Ending June 30, 2024 2025 2026 2027 2028 2029-2033 2034-2038 2039-2041 $ 680,000 710,000 735,000 765,000 795,000 4,485,000 5,450,000 3,785,000 Total $ 17,405,000 $ 651,850 624,650 596,250 566,850 536,250 2,177,450 1,206,650 209,850 $ 6,569,800 $ 1,331,850 1,334,650 1,331,250 1,331,850 1,331,250 6,662,450 6,656,650 3,994,850 $ 23,974,800 C. Subscription Based Information Technology Arrangements The City implemented Governmental Accounting Standards Board Statement No. 96, Subscription -Based Information Technology Arrangements, in fiscal year 2023. The City has four software arrangements that require recognition under GASBS No. 96. The software amortization expense is included on the Statement of Revenues, Expenses and Changes in Fund Net Position related to the City's intangible asset of four software systems, which is included in Note 7 as subscription based I.T. agreements. The City now recognizes a subscription -based information technology arrangements (SBITA) liability and an intangible right -to -use asset for the four software arrangements described below. Activenet software arrangement is a three-year agreement with automatic renewals for three year terms, initiated in fiscal year 2019 with an annual payment of $53,040. The City has used a 2.4% discount rate for this arrangement based on similar debt during the same fiscal year. There are no options to extend the arrangement or purchase the software. Consiliant Technologies software arrangement is a three-year agreement, initiated in fiscal year 2022 with annual payments ranging from $62,934 to $63,562. The City has used a 2.4% discount rate for this arrangement based on similar debt during the same fiscal year. There is an option to extend the arrangement on a month to month basis for up to six months. There is no option to purchase the software. 76 298 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 8. LONG TERM DEBT, Continued C. Subscription Based Information Technology Arrangements, Continued OpenGov software arrangement is a five-year agreement, initiated in fiscal year 2020 with an annual payment of $52,472. The City has used a 2.4% discount rate for this arrangement based on similar debt during the same fiscal year. There are no options to extend the arrangement or purchase the software. Tyler Technologies software arrangement is a seven-year agreement, initiated in fiscal year 2021 with an annual payment of $238,326. The City has used a 2.4% discount rate for this arrangement based on similar debt during the same fiscal year. There are no options to extend the arrangement or purchase the software. The annual debt service requirements on the bonds at June 30, 2023 are as follow: Subscription Based I.T. Agreements For the Years Ending June 30, Principal Interest Total 2024 $ 381,625 $ 25,146 $ 406,771 2025 273,129 18,237 291,366 2026 279,757 11,609 291,366 2027 286,547 4,820 291,367 Total $ 1,221,058 $ 59,812 $ 1,280,870 9. RESTATEMENT OF ASSETS AND LIABILITIES The City recorded the following prior period adjustments as part of implementing GASB Statement 96, Subscription Based Information Technology Arrangements and correcting prior year recognized leases receivable and related deferred inflow of resources. There was no net impact on beginning fund balance or net position as a result of the prior period adjustments. Fund Balance/ Prior Period Adjustments Fund Balance/ Net Position, as Deferred Net Position, as Previously Reported Leases Inflows - Capital Long -Term Restated at at June 30, 2022 Receivable Leases Assets Debt June 30, 2022 Government -Wide Financial Statements Governmental Activities $ 889,718,201 $ 495,424 $ (495,424) $1,479,702 $ (1,479,702) $ 889,718,201 Fund Financial Statements General Fund $ 223,857,506 $ 495,424 $ (495,424) $ - $ - $ 223,857,506 Internal Service Funds $ 63,716,084 $ - $ - $ 1,479,702 $ (1,479,702) $ 63,716,084 77 299 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 10. FUND BALANCES Detailed classifications of the City's Fund Balances, as of June 30, 2023, are stated below: General Fund Nonspendable: Prepaids $ 4,859 $ Subtotal Non -Spendable Fund Balance 4,859 Affordable Housing Major Funds Public Dublin Other Facilities Fire Impact Traffic Impact Crossing Governmental Impact Fees Fees Fees Contribution Public Art Funds Total 4,859 4,859 Restricted for: Cemetery Endowment 60,000 - - - - - - - 60,000 Public Safety Programs - - - - - - 1,260,237 1,260,237 Street Maintenance and Construction - - - - - - - 13,049,920 13,049,920 Health and Welfare Programs - - - - - - 1,069,741 1,069,741 Heritage Park Maintenance 750,000 - - - - - - - 750,000 Culture and Leisure - - - - - - 859,722 859,722 Impact Fee Capital Projects - - 15,880,376 134,609 30,130,376 - - - 46,145,361 Capital Improvement Projects - - - - 12,185,835 - 6,341,175 18,527,010 Developer Contribution - Heritage Park 19,000 - - - - - - - 19,000 Developer Contribution - Nature Park 60,000 - - - - - - - 60,000 Downtown Community Benefit Program 1,490,000 - - - - - - - 1,490,000 Pension 1,945,132 - - - - - - - 1,945,132 Housing 30,243,024 - - - - - 30,243,024 Subtotal Restricted Fund Balance 4,324,132 30,243,024 15,880,376 134,609 30,130,376 12,185,835 - 22,580,795 115,479,147 Committed to: Economic Stability 8,000,000 - - - - - - - 8,000,000 Downtown Public Improvements 22,139,587 - - - - - - - 22,139,587 Emergency Communications 532,113 - - - - - - - 532,113 Fire Services OPEB 2,211,094 - - - - - - - 2,211,094 Innovations and New Opportunities 894,498 - - - - - - - 894,498 Maintenance Facility 55,088 - - - - - - - 55,088 Don Biddle Community Park 675,193 - - - - - - - 675,193 One Time Initiatives 2,422,480 - - - - - - - 2,422,480 Contribution to Public Facility Fee 6,000,000 - - - - - - - 6,000,000 Fallon Sports Park 100,000 - - - - - - - 100,000 Utility Undergrounding 3500,000 - - - - - - - 3,500,000 Lease Revenue Bonds Payment 7,000,000 - - - - - - - 7,000,000 Public Safety 4,600,000 - - - - - - - 4,600,000 Cultural Arts Center 7,139,197 - - - - - - - 7,139,197 Advance to Public Facility Fee 10,747,169 - - - - - - - 10,747,169 Subtotal Committed Fund Balance 76,016,419 - - - - - - - 76,016,419 Assigned to: Non -street CIP 3,276,777 - - - - - - - 3,276,777 Employees Accrued Leave 1,301506 - - - - - - - 1,301506 Operating Carryovers 2,014,571 - - - - - - - 2,014,571 CIP Carryovers 6,535,032 - - - - - - - 6,535,032 Catastrophic Loss and Recovery 17,714,064 - - - - - - - 17,714,064 Service Continuity Obligations 3,150,000 - - - - - - - 3,150,000 Pension and Post Employment Benefits 18,000,000 - - - - - - - 18,000,000 Fiscally Responsible Adjustment 325,000 - - - - - - - 325,000 Internal Service Fund 1,500,000 - - - - - - - 1,500,000 Municipal Regional Permit 1,869,152 - - - - - - - 1,869,152 HVAC Replacement 3,010,829 - - - - - - - 3,010,829 Relocate Parks 500,000 - - - - - - - 500,000 Parks and Street Contmgency Maintenance 201,270 - - - - - - - 201,270 Commercial Facade Improvement Grant 429,972 - - - - - - - 429,972 Police Service Building 1,022 - - - - - - - 1,022 Library Tenant Improvement 1,000,000 - - - - - - - 1,000,000 Village Parkway Pavement 15,900,156 - - - - - - - 15,900,156 Climate Action Plan 2,823,760 - - - - - - - 2,823,760 ARPA Revenue Replacement 990,187 - - - - - - - 990,187 Dublin Boulevard Extension 42,500,000 - - - - - - - 42,500,000 Pavement Management 2,000,000 - - - - - - - 2,000,000 Subtotal Assigned Fund Balance 125,043,298 - - - - - - - 125,043,298 Unassigned Fund Balance: Fund Balance Deficits - - - - - - (876,004) (876,004) Unrealized Gain onlnvestinents/(Loss) (14,061,701) - - - - - - (14,061,701) Cash Flow Per City Policy 58,409,603 - - - - - - 58,409,603 Subtotal Unassigned Fund Balance 44,347,902 - - - - - - (876,004) 43,471,898 Total Fund Balance (Deficit) $ 249,736,610 $ 30,243,024 $ 15,880,376 $ 134,609 $ 30,130,376 $ 12,185,835 $ - $ 21,704,791 $ 360,015,621 78 300 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 10. FUND BALANCES, Continued A. Minimum Fund Balance Policies The City's Reserve Policy requires the City to maintain an Unrestricted General Funds, for cash flow purposes, of minimum equal to two months of budgeted operating expenditures with a goal to achieve a maximum of four months. As of June 30, 2023 the cash flow reserves, which are part of the Unassigned Fund Balance, were above the minimum at approximately 7 months, which were over the desired target of 4 months. Funds may be appropriated as to Undesignated Capital Contribution by designation from City Council only for high priority one time capital expenditures provided the minimum fund balance would remain. B. Fund Balance Deficits The funds listed in the table below had fund balance deficits as of June 30, 2023. These deficits are expected to be eliminated by future revenues. Fund Fund Deficit SAFETEA-LU $ 40,000 State Grant Park 557,154 Building Homes and Jobs Act 278,850 11. DEFERRED COMPENSATION PLAN City employees may defer a portion of their compensation under a City sponsored deferred compensation plan created in accordance with Internal Revenue Code Section 457. Under this plan, participants are not taxed on the deferred portion of their compensation until it is distributed to them; distributions may be made only at termination of employment, retirement, death, or in an emergency as defined by the Plan. In accordance with GASB Statement No. 32, the funds have been placed in a trust administered by ICMA Retirement Corporation and are not available to the City's general creditors. Accordingly, the City does not report the assets in the financial statements. 12. PENSION PLAN A. General Information about the CalPERS Pension Plan Plan Description and Summary of Balances by Plan - All qualified permanent and probationary employees are eligible to participate in the City's Miscellaneous (all other) Employee Pension Rate Plan. The City's Miscellaneous Rate Plan is part of the public agency cost -sharing multiple -employer defined benefit pension plan (PERF C), which is administered by the California Public Employees' Retirement System (Ca1PERS). PERF C consists of a miscellaneous pool and a safety pool (also referred to as "risk pools"), which comprised individual employer miscellaneous and safety rate plans, respectively. Individual employers may sponsor more than one miscellaneous and safety rate plan. The employer participates in one cost -sharing multiple -employer defined benefit pension plan regardless of the number of rate plans the employer sponsors. The City sponsors two rate plans (miscellaneous). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. 79 301 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 12. PENSION PLAN, Continued A. General Information about the CalPERS Pension Plan, Continued Benefits Provided - Ca1PERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. All members are eligible for non -duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1959 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees' Retirement Law. The Pension Reform Act of 2013 (PEPRA), Assembly Bill 340, is applicable to employees new to Ca1PERS and hired after December 31, 2012. The Plan's provisions and benefits in effect as of June 30, 2023, are summarized as follows: Miscellaneous Miscellaneous PEPRA Hire Date Prior to January 1, 2013 After January 1, 2013 Benefit formula 2.7% @ 55 2% @ 62 Benefit vesting schedule 5 years service 5 years service Benefit payment Monthly for life Monthly for life Retirement age 55 62 Monthly benefits, as a % of annual salary 2.70% 2.00% Required employee contribution rates 8.00% 6.25% Required employer contribution rates 14.03% 7.47% Required unfunded liability payment $1,504,667 $9,750 Contributions - Section 20814(c) of the California Public Employees' Retirement Law 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. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by Ca1PERS. 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 City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. For the measurement period ended June 30, 2022, the City's contributions to the Plan were $1,928,720. B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2023, the City reported $20,630,516 in net pension liabilities for its proportionate share of the net pension liability of the Plan. The General Fund has been used in prior years to liquidate the net pension liabilities. The City's net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2022, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 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 plan relative to the projected contributions of all participating employers, actuarially determined. 80 302 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 12. PENSION PLAN, Continued B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued The City's proportionate share of the net pension liability for the Plan as of the measurement dates June 30, 2021 and 2022 was as follows: Proportion - June 30, 2021 Proportion - June 30, 2022 Change - Increase (Decrease) 0.16280% 0.17861 % 0.01581 % For the year ended June 30, 2023, the City recognized net pension expense of $1,358,055 for the Miscellaneous Plan on the Statement of Activities. As of June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows of of Resources Resources Pension contributions subsequent to measurement date $ 2,194,205 $ - Changes of assumptions 2,114,027 - Differences between expected and actual experience 414,301 277,481 Changes in employer's proportion 700,707 - Differences between the employer's contribution and the employer's proportionate share of contributions - 1,740,346 Net differences between projected and actual earnings on plan investments 3,778,963 - Total $ 9,202,203 $ 2,017,827 81 303 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 12. PENSION PLAN, Continued B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued The $2,194,205 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows: Ending June 30: 2023 $ 1,077,566 2024 1,011,978 2025 589,285 2026 2,311,342 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 Plan, calculated using the discount rate for the 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 1-percentage point lower or 1-percentage point higher than the current rate: 1% Decrease Net Pension Liability Current Discount Rate Net Pension Liability 1% Increase Net Pension Liability 5.90% $ 32,337,074 6.90% $ 20,630,516 7.90% $ 10,998,924 82 304 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 12. PENSION PLAN, Continued B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued Actuarial Assumptions - For the measurement period ended June 30, 2022, the total pension liabilities were determined by rolling forward the June 30, 2021 total pension liability. The June 30, 2021 total pension liabilities were based on the following actuarial methods and assumptions: Valuation Date Measurement Date Actuarial Cost Method Actuarial Assumptions: Discount Rate Inflation Projected Salary Increases Investment Rate of Return (1) June 30, 2021 June 30, 2022 Entry -Age Normal Cost Method 6.90% 2.30% Varies by entry age and service 6.90% Mortality Derived by Ca1PERS' Membership Data for all Funds (1) Net of pension plan administrative expenses All other actuarial assumptions used in the June 30, 2021 valuation were based on the results of a December 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experience Study can found on the Ca1PERS website. Discount Rate - The discount rate used to measure the total pension liability was 6.90% for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, Ca1PERS 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 6.90% discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 6.90% will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the Ca1PERS website. In determining the long-term expected rate of return, Ca1PERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. The table on the following page reflects the 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 rates of return are net of administrative expenses. 83 305 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 12. PENSION PLAN, Continued B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions, Continued Asset Class Global Equity - Cap -Weighted Global Equity - Non -Cap - Weighted Private Equity Treasury Mortgage -Backed Securities Investment Grade Corporates High Yield Emerging Market Debt Private Debt Real Assets Leverage Total Assumed Asset Allocation Real Return(1)(2) 30.00% 4.45% 12.00% 3.84% 13.00% 5.00% 5.00% 10.00% 5.00% 5.00% 5.00% 15.00% -5.00% 100.00% (1) An expected inflation of 2.30% used for this period. (2) Figures are based on the 2021-22 Asset Liability Management study. 7.28% 0.27% 0.50% 1.56% 2.27% 2.48% 3.57% 3.21% -0.59% Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued Ca1PERS financial reports. Payable to the Pension Plan - There were no outstanding contributions to the pension plan as of June 30, 2023. Change in Assumption - For measurement period ended June 30, 2022, the discount rate was reduced to 6.90%. 13. OTHER POST EMPLOYMENT BENEFITS A. City of Dublin Retiree Health Plan Plan Description - City of Dublin (City) Retiree Health Plan is a single -employer defined benefit healthcare plan administered by the California Public Employees Retirement System (CalPERS). The plan provides medical insurance benefits to eligible retirees and their eligible dependents in accordance with Public Employee Retirement Law (Article 2). The Public Employees Retirement System Board of Administration has the responsibility to approve health benefit plans and may contract with carriers offering health benefit plans. The Board of Administration is responsible for adopting all rules and regulations, including the scope and content of basic health plans. The California Government Code also defines certain rules for contract agencies, such as the City of Dublin, to purchase health insurance benefits. 84 306 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 13. OTHER POST EMPLOYMENT BENEFITS, Continued A. City of Dublin Retiree Health Plan, Continued Contributions - There is no requirement imposed by Ca1PERS, to contribute any amount beyond the pay-as- you-go contributions. The cost of monthly insurance premiums may be shared between the retiree and the City. The contribution and cost sharing varies depending on: date of hire; the dependent status; and plan selected. The City contributes PEMHCA to retirees hired after January 1, 2016. A minimum employer monthly contribution requirement is established and may be amended by the Ca1PERS Board of Administration and applicable laws. Within the parameters of the law, individual contracting agencies, such as the City, are allowed to establish and amend the level of contributions made by the employer towards the monthly cost of the plans. Changes to the employer contribution rate towards retiree benefits are recorded in a resolution adopted by the City Council. For the measurement period 2021-22, the City contributed $252,514. Employees Covered Inactive employees or beneficiaries currently receiving benefits Inactive employees entitled to but not yet receiving benefits Active employees Total 75 5 96 176 Net OPEB Liability The City's net OPEB liability was measured as of June 30, 2022 and the total OPEB liability used to the calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2021, based on the following actuarial methods and assumptions: Valuation Date Measurement Date Actuarial Cost Method Actuarial Assumptions: Discount Rate Inflation Contribution Policy Salary Increases Investment Rate of Return Mortality Post Retirement Benefit Increase Healthcare Trend June 30, 2021 June 30, 2022 Entry -Age Normal Cost Method 5.55% 2.50% Contributes full ADC Varies by Entry Age and Service 5.55% Ca1PERS 2017 Experience Study MacLeod Watts Scale 2020 5.7% in 2022 fluctuating down to 4.0% by 2076 85 307 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 13. OTHER POST EMPLOYMENT BENEFITS, Continued A. City of Dublin Retiree Health Plan, Continued Net OPEB Liability, Continued 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 table on the following page. Target Expected Real Asset Class Allocation Rate of Return* Global Equity 34.00% 4.40% Fixed Income 41.00% -1.00% TIPS 5.00% -1.80% Commodities 3.00% 0.80% REITS 17.00% 3.00% Assumed Long -Term Rate of Inflation 2.50% Assumed Long -Term Investment Expenses n/a Expected Long -Term Net Rate of Return, Rounded 5.55 % Discount Rate** 5.55% *Real rates of return come from a geometric representation of returns that assume a general inflation rate of 2.50%. **The fiduciary net position is projected to be sufficient to make projected benefit payments, and the plan assets are expected to be invested using the strategy to achieve the expected return. Discount Rate The discount rate used to measure the total OPEB liability was 5.55 percent. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan's fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the 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. 86 308 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 13. OTHER POST EMPLOYMENT BENEFITS, Continued A. City of Dublin Retiree Health Plan, Continued Changes in the Net OPEB Liability The changes in the Net OPEB liability for the OPEB Plan are as follows: Increase (Decrease) Total OPEB Plan Fiduciary Net OPEB Liability Net Position Liability/ (Asset) Balance at June 30, 2022 $ 18,789,617 $ 27,838,355 $ (9,048,738) Changes in the year: Service cost 483,571 - 483,571 Interest on the total pension liability 1,158,191 - 1,158,191 Differences between actual and expected experience - - - Changes in assumptions 1,459,903 - 1,459,903 Changes in benefit terms (1,185,363) - (1,185,363) Contribution - employer - 252,514 (252,514) Contribution - employee - - - Net investment income - 1,696,842 (1,696,842) Administrative expenses - (7,026) 7,026 Benefit payments , including refunds of employee contributions - (1,185,363) 1,185,363 Investment Experience - (5,024,353) 5,024,353 Net changes 1,916,302 (4,267,386) 6,183,688 Balance at June 30, 2023 $ 20,705,919 $ 23,570,969 $ (2,865,050) Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability (asset) of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2022: 1% Decrease (4.55 %) Current Discount Rate (5.55%) 1% Increase (6.55 %) Net OPEB Liability (Asset) $ (236,009) $ (2,865,050) $ (5,040,399) 87 309 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 13. OTHER POST EMPLOYMENT BENEFITS, Continued A. City of Dublin Retiree Health Plan, Continued Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2022: 1 % Decrease Current Healthcare Trend Rate 1 % Increase Net OPEB Liability (Asset) $ (5,091,178) $ (2,865,050) $ (166,439) Recognition of Deferred Outflow and Deferred Inflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The recognition period differs depending on the source of the gain or loss: Net difference between projected and actual earnings on OPEB plan investments All other amounts 5 year straight-line recognition Straight-line recogntion over the expected average remaining service lifetime (EARSL) of all members that are provided with benefits, determined as of the beginning of the Measurement Period. In determining the EARSL, all active, retired and inactive (vested) members are counted, with the latter two groups having 0 remaining service years. OPEB Expense and Deferred Outflows/(Inflows) of Resources Related to OPEB For the fiscal year ended June 30, 2023, the City recognized OPEB expense (income) of $(122,895). 88 310 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 13. OTHER POST EMPLOYMENT BENEFITS, Continued A. City of Dublin Retiree Health Plan, Continued OPEB Expense and Deferred Outflows/(Inflows) of Resources Related to OPEB, Continued For the fiscal year ended June 30, 2023, the City reported deferred outflows of resources related to OPEB from the following sources: OPEB contributions subsequent to measurement date Differences between actual and expected Deferred Outflows Deferred Inflows of of Resources Resources $ 284,727 $ - experience - 1,099,076 Changes in assumptions 1,453,634 275,577 Net differences between projected and actual earnings on plan investments Total 1,390,854 $ 3,129,215 $ 1,374,653 The $284,727 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2022 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2024. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows: Fiscal Year Ending June 30: 2024 $ (14,367) 2025 (16,698) 2026 33,585 2027 1,154,923 2028 177,667 Thereafter 134,725 B. Dougherty Regional Fire Authority Health Plan (DRFA) The City provides certain health care benefits for Dougherty Regional Fire Authority retirees as required under contract signed with PERS and the dissolution agreement of the Authority. The cost of retiree health care benefits is recognized as expenditure as premiums are paid. For the year ended June 30, 2023 those cost totaled $38,450. 89 311 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 14. HEALTH, GENERAL LIABILITY, AND WORKERS' COMPENSATION COVERAGE A. Risk Pool The City participates in the PLAN JPA, a non-profit public benefit corporation established to provide liability insurance coverage, claims administration and risk management services, and legal defense to its participating members. The liability insurance coverage is provided by a combination self-insurance collectively funded by PLAN JPA and the purchase of commercial insurance for large losses. PLAN JPA provides the first $5 million of coverage as self -funded general liability and automobile liability coverage per occurrence. PLAN JPA purchases commercial excess liability insurance in two layers of $10 million and $15 million each to provide total coverage of claims up to $30 million per occurrence. The City has a deductible of $50,000 per occurrence. PLAN JPA also provides $2 million of employee bonds (theft coverage) in excess of a $10,000 deductible. PLAN JPA also provides property insurance coverage. This coverage also comprises self -insured layer combined with commercial insurance. The first $100,000 of losses are self -funded by PLAN JPA from premiums collected from the participants in the program. PLAN JPA purchases an insurance policy to cover losses above $100,000 per occurrence and the annual aggregate losses of the pool are insured above $225,000. The insurance provides coverage for property damage among all participants to $1 billion. The City deductible for property and vehicle losses is $5,000. For any single loss in excess of $25,000 the deductible is waived. The City's contributions to the PLAN JPA for liability coverage are based on a formula which considers the ratio of the City's payroll to the total payrolls of all entities participating in the same layer of each program, in each program year's loss history and population. Actual surpluses or losses are shared according to a formula developed from overall loss costs and spread to member entities on a percentage basis after a retrospective rating. There have been no significant reductions in any of the City's areas of insurance coverage and no settlement amounts have exceeded coverage in the past three years. Audited financial information for the PLAN JPA can be obtained from Bickmore, 1750 Creekside Oaks Drive, Suite 200, Sacramento, CA 95833. B. Workers' Compensation Coverage The City participates in The Cities Group, created by a joint powers agreement (JPA) to provide workers' compensation coverage paid from the pooled contributions of its membership with no deductible to the City. Any claim in excess of $1 million is covered up to $10 million through a policy with Safety National Casualty Corp purchased by The Cities Group. The Cities Group acts as an administrator, claim adjuster and provides other risk management services as provided by State law. Each member of The Cities Group pays a premium commensurate with the level of coverage requested and shares surpluses and deficits proportionately to its participation in The Cities Group. During the year ended June 30, 2023, the City paid The Cities Group $2,489 in premium. Financial Statements may be obtained from The Cities Group, P.O. Box 111, Burlingame, CA 94011-0111. 90 312 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 14. HEALTH, GENERAL LIABILITY, AND WORKERS' COMPENSATION COVERAGE, Continued C. Liability for Uninsured Claims The GASB requires municipalities to record their liability for uninsured claims and reflect the current portion of this liability as expenditures in their financial statements. As discussed above, the City has coverage for such claims, but it has retained the risk for the deductible or the uninsured portion of these claims in the PLAN JPA and The Cities Group plans. GASB Statement No. 10, "Financial Reporting for Risk Financing and Related Insurance Issues" require that this amount be separately identified and recorded as a liability. The City's liability for uninsured claims, limited to general liability and workers compensation claims as discussed above, includes a provision for incurred but not reported (IBNR) losses. This amount was estimated based on claims experience. The reserve recorded, $310,965, is adequate to cover IBNR claims. Therefore no adjustment was made in fiscal year 2022-2023 as the City's exposure is for the $5,000 deductible per general liability claim. 15. JOINT POWERS AGREEMENTS The City participates in joint ventures discussed below through separate entities established under the Joint Exercise of Powers Act of the State of California. As separate legal entities, these entities exercise full powers and authorities within the scope of the related Joint Powers Agreements including the preparation of annual budgets, accountability for all funds, the power to make and execute contracts and the right to sue and be sued. Each joint venture is governed by a board consisting of representatives from member municipalities. Each board controls the operations of the respective joint venture, including selection of management and approval of operating budgets, independent of any influence by member municipalities beyond their representation on that board. Obligations and liabilities of these joint ventures are not the City's responsibility and the City does not have an equity interest in the assets of each joint venture except upon dissolution of the joint venture. A. Animal Control Services The Cities of Dublin, Pleasanton, and Livermore and the County of Alameda have entered a joint powers agreement, dated September 15, 1992, under which Alameda County constructed an animal shelter facility on County's property. The agreement provided that the County would retain ownership of the land and that each participating agencies would receive an equity interest in the facility. Certificates of Participation were issued to construct the facility. Under the agreement the entities will share in the debt service costs of the project based upon their use of the animal shelter. In fiscal year 2022-2023, the City contributed $220,384 or 11.39% toward the annual operating shelter services and $33,485 representing 2.63% of the animal field service expenditures. The City has not recorded an equity interest for the animal shelter agreement. As noted above the ongoing financial interest is limited to the statistics of live animals handled in the appropriate fiscal year. No Joint Powers Authority was established as part of this agreement therefore, separate financial statements are not issued. 91 313 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 16. OTHER COMMITMENTS AND CONTINGENT LIABILITIES The City participates in several Federal and State grant programs. These programs have been audited by the City's independent accountants in accordance with the provisions of the Federal Single Audit Act and applicable State requirements. No cost disallowances were proposed as a result of these audits. However, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial. The City is a defendant in a number of lawsuits that have arisen in the normal course of business, the outcome of which cannot be predicted with certainty. In the opinion of the City Attorney, these actions when finally adjudicated will not have a material adverse effect on the financial position of the City. A. Reimbursements to the City of Pleasanton On January 23, 1996, the City adopted a fee for the purpose of reimbursing the City of Pleasanton for the costs of making improvements to the interchanges of Interstate 580 at Hacienda Drive and Tassajara Road/Santa Rita Road that benefit development in both Pleasanton and future development in Eastern Dublin. The Cities entered into an agreement on November 3, 1998, to allow for an automatic annual escalator factor in the amount of the fee assessed to developers based upon the LAIF interest rate and to repay the City of Pleasanton. The amount of the contingent liability outstanding at June 30, 2023, was $2,620,601 which is net of the $48,595 in payments made by the City to reduce this contingent liability during the year. The accounting for the amount due is not recorded as indebtedness since future payments are contingent upon the future collection of development fees assessed for reimbursement of these improvements. B. Other Development Agreements The City entered into several agreements with various developers and merchant builders who are developing numerous residential and commercial projects throughout the City. The City agreed to grant the developers' impact fee credits since the developers constructed certain improvements beyond what was needed to serve their specific projects. The value of credits does not increase for inflation nor do they accrue interest. Any unused credits may be used by the developers on other projects located within the Traffic Impact Fee area. The value of the credits as of June 30, 2023 was $98,292,913. The reduction of $1,100,375 to the credit balance was mainly due to credit used for the fiscal years which was $1,780,103. C. Alameda County Fire Department (ACFD) The City of Dublin contracts to have the Alameda County Fire Department to provide fire services. As part of the contract, the City pays for its share of ACFD's retiree health plan and retirement plan. In 2012 ACFD began working with Ca1PERS to create side funds within its OPEB trust to allow for member agencies to fund their share of the obligation. In preparation for this, in June 2012 the City Council authorized a contribution of $6.487 million towards the liability that was then moved to a General Fund Reserve, which was reclassified as an assigned fund balance upon the City's implementation of GASB Statement No. 54. Since then, the City continued to add funds to that fund balance assignment. 92 314 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 16. OTHER COMMITMENTS AND CONTINGENT LIABILITIES, Continued C. Alameda County Fire Department (ACFD), Continued After ACFD successfully implemented the OPEB trust side funds, the City was notified that based on the most recent actuarial valuation dated June 30, 2021, the City's Actuarial Accrued Liability (AAL) for benefits was $12,696,000 and the Actuarial Value of Plan Asset was $14,419,000 resulting in a net OPEB asset of $1,723,000. At June 30, 2023, the Actuarial Value of the Plan Asset was $14,870,089. 17. DEBT WITHOUT GOVERNMENT COMMITMENT On August 31, 2017, the City issued $32,740,000 of City 2017 Improvement Area No. 1 Special Tax Bonds by and through its Community Facilities District No. 2015-1 (Dublin Crossing) Improvement Area No. 1. The Bonds are special tax obligations of the City, authorized pursuant to the Mello -Roos Community Facilities Act of 1982, as amended, being California Government Code Section 53311, et seq. The bonds were issued to construction and acquire certain public facilities and/or reimburse the payment of fees for capital improvements. On July 18, 2019 the City issued $37,745,000 of City 2019 Improvement Area No. 2 Special Tax Bonds by and through its Community Facilities District No. 2015-1 (Dublin Crossing) Improvement Area No. 2. The Bonds are special tax obligations of the City, authorized pursuant to the Mello -Roos Community Facilities Act of 1982, as amended, being California Government Code Section 53311, et seq. The bonds were issued to construction and acquire certain public facilities and/or reimburse the payment of fees for capital improvements. On August 4, 2021 the City issued $26,000,000 of City 2021 Improvement Area No. 3 Special Tax Bonds by and through its Community Facilities District No. 2015-1 (Dublin Crossing) Improvement Area No. 3. The Bonds are special tax obligations of the City, authorized pursuant to the Mello -Roos Community Facilities Act of 1982, as amended, being California Government Code Section 53311, et seq. The bonds were issued to construction and acquire certain public facilities and/or reimburse the payment of fees for capital improvements. In October 2022, the City issued special tax bonds in the total amount of $21,720,000 through its Community Facilities District No. 2015-1 (Dublin Crossing) Improvement Area No. 4. The proceeds are to be used for public improvements and fees related to the Boulevard Project. The Bonds are not general obligations of the City nor any political subdivision and the full faith and credit of the City is not pledged for the repayment thereof. Since these debts do not constitute an obligation of the City and the City is not obligated to make payment beyond the available bond reserves, these bonds have not been reflected in the long-term debt in the accompanying financial statements. The outstanding indebtedness on June 30, 2023 was $95,985,000. 93 315 City of Dublin Notes to Basic Financial Statements For the year ended June 30, 2023 18. TAX ABATEMENTS The City has entered into multiple sales tax reimbursement agreements for the purpose of attracting new businesses within the City through the construction and improvement of property sites. The City is expected to make annual reimbursement payments over a five (5) to ten (10) year period in which the amount of each reimbursement payment commitment is based on total sales tax received and derived using formulas in the approved agreements. For financial reporting purposes, the GASB Statement No. 77 defines a tax abatement as resulting from an agreement between a government and an individual or entity in which the government promises to forgo tax revenues and the individual or entity promises to subsequently take a specific action that contributes to economic development or otherwise benefits the government or its citizens. According to GASB Statement No. 77, the substance of these sales tax reimbursement agreements meets the definition of "tax abatements." For the fiscal year ended June 30, 2023, under these sales -tax reimbursement agreements, the City has abatements totaling $321,750. Pursuant to the Sales and Use Tax law (chapter 8 - Article 1 - section 7056), in order to protect the confidential information of sales taxes collected and abatements provided to each of the specific agencies, the City has presented the aggregate amount abated during the current fiscal year. 19. SUBSEQUENT EVENTS In November 2023, the City Council authorized the issuance of special tax bonds in an amount not to exceed $18.75 million through its Community Facilities District No. 2015-1 (Dublin Crossing) Improvement Area No. 5. The proceeds are to be used for public improvements and fees related to the Boulevard Project. It is anticipated that the bonds will be issued in December 2023. 94 316 REQUIRED SUPPLEMENTARY INFORMATION This page intentionally left blank 96 318 City of Dublin Required Supplementary Information For the year ended June 30, 2023 1. DEFINED BENEFIT PENSION PLAN A. Schedule of the City's Proportionate Share of the Net Pension Liability - Last 10 Years* Fiscal year: 2023 2022 2021 2020 2019 2018 2017 2016 2015 * Measurement date: 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 Proportion of the net pension liability 0.17861% 0.16280% 0.15646% 0.15132% 0.14569% 0.14518% 0.15006% 0.14788% 0.12593% Proportionate share of the net pension liability $20,630,516 $ 8,804,512 $17,023,464 $15,505,908 $14,038,811 $14,398,145 $12,984,969 $10,150,590 $ 7,835,901 Covered payroll $11,245,216 $10,751,196 $10,591,772 $10,124,753 $ 9,753,107 $10,443,838 $ 9,268,029 $ 8,463,027 $ 8,716,918 Proportionate Share of the net pension liability as percentage of covered payroll 183.46% 81.89% 160.72% 153.15% 143.94% 137.86% 140.10% 119.94% 89.89% Plan fiduciary net position as a percentage of the total pension liability 76.68% 88.29% 75.10% 75.26% 75.26 % 73.31% 74.06% 78.40% 79.82% Notes to Schedule: *Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown. The Ca1PERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, decreased from 7.65% to 7.15% in fiscal year 2018, and then decreased from 7.15% to 6.9% in fiscal year 2023. The Ca1PERS mortality assumptions were adjusted in fiscal year 2019. 97 319 City of Dublin Required Supplementary Information For the year ended June 30, 2023 1. DEFINED BENEFIT PENSION PLAN, Continued B. Schedule of Contributions - Last 10 Years* Fiscal year Contractually required contribution (actuarially determined) Contribution in relation to the actuarially determined contributions Contribution deficiency (excess) Covered payroll Contributions as a percentage of covered payroll 2023 2022 2021 2020 2019 2018 2017 2016 2015 * $ 2,194,205 $ 1,928,720 $ 1,712,167 $ 1,522,330 $ 1,241,065 $ 1,018,096 $ 988,634 $ 869,497 $ 1,411,959 (2,194,205) (1,928,720) (1,712,167) (1,522,330) (1,241,065) (1,018,096) (1,738,634) (869,497) (1,411,959) $ - $ - $ - $ - $ - $ - $ (750,000) $ - $ $ 12,738,446 $ 11,245,216 $ 10,751,196 $ 10,591,772 $ 10,124,753 $ 9,753,107 $ 10,443,838 $ 9,268,029 $ 8,463,027 N/A 17.15% 15.93% 14.37% 12.26% 10.44% 26.79% 22.41% 18.59% Note to Schedule *Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown. Methods and assumptions used to determine contribution rates: Valuation date : Actuarial cost method: Amortization method: Assets valuation method: Inflation: Salary increases: Investment rate of return: Retirement age: Mortality: (1) (2) (3) (4) 6/30/2020 Entry Age (1) Market Value 6/30/2019 Entry Age (1) Market Value 6/30/2018 Entry Age (1) Market Value 6/30/2017 Entry Age (1) Market Value 6/30/2016 Entry Age (1) Market Value 6/30/2015 Entry Age (1) Market Value 2.50% 2.50% 2.50% 2.63% 2.75% 2.75% (2) (2) (2) (2) (2) (2) 7.00% 7.00% 7.00% 7.25 % 7.375% 7.50% (3) (3) (3) (3) (3) (3) 6/30/2014 Entry Age (1) Market Value 2.75% (2) 7.50% (3) (4) (4) (4) (4) (4) (4) (4) Level percentage of payroll, closed Depending on age, service, and type of employment 50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2 % @62 Mortality assumptions are based on mortality rates resulting from the most recent Ca1PERS Experience Study adopted by the Ca1PERS Board. 6/30/2013 Entry Age (1) Market Value 2.75% (2) 7.50% (3) (4) 6/30/2012 Entry Age (1) 15 Year Smoothed Market Method 2.75% (2) 7.50% (3) (4) 98 320 City of Dublin Required Supplementary Information For the year ended June 30, 2023 2. OTHER POST EMPLOYMENT BENEFITS (OPEB) A. City Retiree Health Plan - Schedule of Changes in Net OPEB Liability and Related Ratios During the Measurement Period - Last 10 Years (1) Measurement Period 2022 2021 2020 2019 2018 2017 Total OPEB Liability Service Cost $ 483,571 $ 895,299 $ 869,222 $ 843,905 $ 852,382 $ 827,000 Interest on the total OPEB liability 1,158,191 1,164,147 1,103,053 1,169,182 1,099,559 1,032,000 Differences between expected and actual experience (775,744) (1,450,926) Changes of assumptions 1,459,903 307,694 (716,501) Benefit payments (1,185,363) (1,065,659) (976,033) (882,052) (776,911) (805,000) Net change in total OPEB liability 1,916,302 525,737 996,242 (1,036,392) 1,175,030 1,054,000 Total OPEB liability - beginning 18,789,617 18,263,880 17,267,638 18,304,030 17,129,000 16,075,000 Total OPEB liability - ending (a) $ 20,705,919 $ 18,789,617 $ 18,263,880 $ 17,267,638 $ 18,304,030 $ 17,129,000 Plan Fiduciary Net Position Contributions - employer $ 252,514 $ 411,587 $ 1,116,396 $ 1,073,623 $ 1,588,507 $ 1,878,000 Net investment income (3,327,511) 6,149,340 763,014 1,244,479 1,431,381 1,665,000 Benefit payments (1,185,363) (1,065,659) (976,033) (882,052) (776,911) (805,000) Administrative expense (7,026) (8,444) (10,512) (6,155) (33,206) (8,000) Net change in plan fiduciary net position (4,267,386) 5,486,824 892,865 1,429,895 2,209,771 2,730,000 Plan fiduciary net position - beginning 27,838,355 22,351,531 21,458,666 20,028,771 17,819,000 15,089,000 Plan fiduciary net position - ending (b) $ 23,570,969 $ 27,838,355 $ 22,351,531 $ 21,458,666 $ 20,028,771 $ 17,819,000 Net OPEB liability/(asset) - ending (a) - (b) $ (2,865,050) $ (9,048,738) $ (4,087,651) $ (4,191,028) $ (1,724,741) $ (690,000) Plan fiduciary net position as a percentage of the total OPEB liability 113.8% 148.2% 122.4% 124.3% 109.4% 104.0% Covered -employee payroll $ 11,706,708 $ 10,751,196 $ 10,533,380 $ 10,037,794 $ 9,997,000 $ 10,431,000 Net OPEB liability as a percentage of covered - employee payroll (1) Fiscal year 2018 was the 1a year of implementation. -24.5% -84.2% -38.8% -41.8% -17.3% -6.6 99 321 Valuation date Actuarial cost method Amortization method Amortization period Asset valuation method Inflation Healthcare cost trend rates Salary increases Investment rate of return Retirement age Mortality Mortality improvement City of Dublin Required Supplementary Information For the year ended June 30, 2023 2. OTHER POST EMPLOYMENT BENEFITS (OPEB), Continued B. Schedule of City Retiree Health Plan Contributions - Last 10 Years (1) Fiscal Year Ended June 30 Actuarially Determined Contribution (ADC) Contributions in relation to the ADC Contribution deficiency (excess) 2023 2022 2021 2020 2019 2018 $ - $ - $ 122,000 $ 138,000 $ 851,000 $ 861,000 284,727 252,514 (411,587) (1,116,396) (1,075,930) (1,589,000) (284,727) (252,514) (289,587) (978,396) (224,930) (728,000) Covered -employee payroll $ 12,640,215 $ 11,706,708 $ 10,751,196 $ 10,533,380 $ 10,037,794 $ 9,997,000 Contributions as a percentage of covered - employee payroll -2.25% -2.16% (1) Fiscal year 2018 was the 1st year of implementation. Notes to Schedule - assumptions to develop Actuarially Determined Contributions 6/30/2021 Entry Age Normal Level % of pay 30 yrs remain Market Value 2.50% 5.7% in 2022 fluctuating down to 4.0% by 2076 3.00% 6.10% From 50 to 75 Ca1PERS 2017 Experience Study MacLeod Watts Scale 2020 3.83% 10.60% 6/30/2019 Entry Age Normal Level % of pay 8 yrs remain I 9 yrs remain Actuarial Value 2.75% Non -Medicare - 7.25% and Medicare 6.3% for 2021, both decreasing to ultimate 4 % rate in 3.00% 6.25% From 50 to 75 Ca1PERS 1997-2015 Experience Study Scale MP-2019 10.72% 15.89% 6/30/2017 Entry Age Normal Level % of pay 10 yrs remain I 11 yrs remain Actuarial Value 2.75% Non -Medicare - 7.5% and Medicare 6.5 % for 2019, both decreasing to ultimate 4 % rate in 2076 3.00% 6.25% From 50 to 75 Ca1PERS 1997-2011 Experience Study Scale MP-2017 100 322 SUPPLEMENTARY INFORMATION This page intentionally left blank 102 324 City of Dublin Schedule of Budget Versus Actual Revenues By Sources General Fund For the year ended June 30, 2023 Property taxes Sales tax Other taxes Intergovernmental Licenses and permits Charges for services: General government Police Fire Public works and transportation Parks and community services Community development Investment income (loss): Use of property Unrealized gain/ (loss) on investment Fines and forfeitures Development revenue Other revenues Total revenues Original $ 55,163,000 25,994,445 7,960,000 290,000 351,373 1,627,000 20,750 1,160,713 18,000 3,669,090 571 1,510,000 1,477,330 85,000 7,702,334 1,758,056 $ 108,787,662 Budgeted Amounts Final $ 56,463,000 26,994,445 7,960,000 336,436 351,373 1,627,000 20,750 1,185,713 36,000 4,080,160 571 2,310,000 1,653,427 65,000 7,538,555 1,944,639 $ 112,567,069 Actual Amounts $ 59,056,139 28,580,315 8,729,684 352,165 323,098 1,936,864 32,943 2,105,820 57,491 4,514,212 985 5,363,445 2,193,822 (3,053,407) 80,117 8,588,005 2,951,647 $ 121,813,345 Variance with Final Budget Positive (Negative) $ 2,593,139 1,585,870 769,684 15,729 (28,275) 309,864 12,193 920,107 21,491 434,052 414 3,053,445 540,395 (3,053,407) 15,117 1,049,450 1,007,008 $ 9,246,276 103 325 City of Dublin Schedule of Budget Versus Actual Departmental Expenditures General Fund For the year ended June 30, 2023 General government: City council City manager City clerk Election Human resources Insurance Finance Non-departamental Disaster preparedness Crossing guards Animal control Waste management Community TV Communications Economic development Human services Library services Dougherty Regional Fire Authority Sub -total Police: Police operations Police operations support Sub -total Fire: Fire operations Fire prevention Fire station maintenance Sub -total Public works: Maintenance Engineering Public works administration Transportation Environmental services Sub -total Budgeted Amounts Original $ 543,506 1,709,892 763,641 217,368 1,018,027 2,730,019 2,408,430 2,043,600 214,555 307,732 319,995 25,968 133,589 582,769 783,486 192,560 1,077,474 4,298,000 19,370,611 24,739,469 2,836,472 27,575,941 15,421,020 556,030 300,375 16,277,425 13,474,213 3,459,481 1,461,591 903,800 19,299,085 Final $ 543,506 1,709,892 763,641 217,368 1,199,091 2,931,944 2,418,430 2,544,259 231,790 338,549 317,457 25,968 136,127 582,832 1,006,489 192,560 1,084,574 4,298,000 20,542,477 24,515,161 2,878,054 27,393,215 15,581,020 556,030 287,869 16,424,919 13,991,095 3,677,198 1,976,965 1,079,475 20,724,733 Actual Amounts $ 505,867 1,454,511 615,502 129,288 1,083,961 2,350,026 2,149,430 670,580 175,653 327,021 253,869 24,043 134,462 527,942 684,467 151,899 993,594 4,254,392 16,486,507 23,967,298 2,427,297 26,394,595 15,332,840 514,685 268,794 16,116,319 12,744,316 3,134,728 1,468,724 781,292 18,129,060 Variance with Final Budget Positive (Negative) $ 37,639 255,381 148,139 88,080 115,130 581,918 269,000 1,873,679 56,137 11,528 63,588 1,925 1,665 54,890 322,022 40,661 90,980 43,608 4,055,970 547,863 450,757 998,620 248,180 41,345 19,075 308,600 1,246,779 542,470 508,241 298,183 2,595,673 104 326 City of Dublin Schedule of Budget Versus Actual Departmental Expenditures (Continued) General Fund For the year ended June 30, 2023 Parks and community services: Cultural and special events Heritage Center and programs Parks and community services administration Shannon Center and programs Stager and other facility operations Senior Center and programs The Wave and programs Sub -total Community development: Planning Building and safety Housing Sub -total Debt service: Principal Interest and fiscal charges Sub -total Total current expenditures Total expenditures Budgeted Amounts Original Final 1,064,109 325,917 1,962,823 1,088,740 1,134,880 682,675 2,194,691 8,453,835 2,848,658 3,320,242 6,168,900 655,000 678,050 1,333,050 98,478,847 $ 98,478,847 $ 1,135,609 295,917 1,956,323 1,088,740 1,174,880 667,675 2,364,970 8,684,114 3,164,270 3,323,242 6,487,512 655,000 678,050 1,333,050 101,590,020 101,590,020 Actual Amounts 1,139,298 284,028 1,957,463 975,487 1,172,334 629,030 2,104,782 8,262,422 2,356,892 2,904,937 21 5,261,850 655,000 678,050 1,333,050 91,983,803 $ 91,983,803 Variance with Final Budget Positive (Negative) (3,689) 11,889 (1,140) 113,253 2,546 38,645 260,188 421,692 807,378 418,305 (21) 1,225,662 9,606,217 $ 9,606,217 105 327 This page intentionally left blank 106 328 BUDGETED MAJOR GOVERNMENTAL FUNDS OTHER THAN GENERAL FUND AND SPECIAL REVENUE FUNDS The General Improvements Projects Capital Projects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Projects. The fund accumulates resources for capital expenditures and utilizes those resources to support projects that are general in nature and are not Streets, Parks, or Community Improvements Projects. The Parks Projects Capital Projects Fund - is used to manage the programming of funds and activities associated with major Capital Improvements Projects. The fund accumulates resources for capital expenditures and utilizes those resources to support projects that would construct, improve, or enhance the City's parks and facilities. The Streets Projects Capital Projects Fund - is used to manage the programming of fund and activities associated with major Capital Improvements Projects. The fund accumulates resources for capital expenditures and utilizes those resources to support projects that would construct, improve, or enhance the City's trails, highways, streets, roads, bridges, as well as street lighting and drain systems. The Public Art Capital Projects Fund - The Public Art Fund was created following the adoption of Dublin Municipal Code 8.58 "Public Art Program Contribution." The purpose of the adoption of the ordinance, and Public Art Fund fund is to: promote the public interest and general welfare through the acquisition, installation, maintenance and promotion of public art; establish requirements and procedures for developer contributions to public art; provide funding to support the acquisition, installation, maintenance and promotion of public art; and implement the goals of the Public Art Master Plan. Bi-Annually Staff identifies and develops Public Art projects that will be funded utilizing the Public Art Fund. These projects are included in the City's Capital Improvement Program and subject to City Council approval. Since inception, the Public Art Fund has been funded entirely by developer contributions that are subject to the Public Art Program Contribution ordinance. The Public Facilities Impact Fees Capital Projects Fund - is used to account for fees received from developers of properties, which can only be used for the design, development and construction of new public facilities within the City. The Fire Impact Fees Capital Projects Fund - is used to account for impact fees received from developers of properties, which can only be used for the design, development and construction of fire capital expansion projects within the City. The Traffic Impact Fees Capital Projects Fund - is used to account for impact fees received from developers of properties, which can only be used for the design, development and construction of street and highway projects which serve as part of the City's transportation network. The Dublin Crossing Contribution Capital Projects Fund - accounts for community benefit payments specific to the Dublin Crossing Project, separate from any developer impact fees generated by the project. 107 329 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Improvement Projects Capital Projects Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) EXPENDITURES: Capital outlay: General improvements $ 5,660,495 $ 32,529,391 $ 11,829,805 $ 20,699,586 Total expenditures 5,660,495 32,529,391 11,829,805 20,699,586 OTHER FINANCING SOURCES (USES): Transfers in 5,660,495 32,529,391 11,829,805 (20,699,586) Total other financing sources (uses) 5,660,495 32,529,391 11,829,805 (20,699,586) Net change in fund balance $ - $ - - $ FUND BALANCE: Beginning of year End of year $ - 108 330 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Parks Project Capital Projects Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) EXPENDITURES: Capital outlay: Parks $ 7,193,465 $ 24,734,795 $ 4,539,778 $ 20,195,017 Total expenditures 7,193,465 24,734,795 4,539,778 20,195,017 OTHER FINANCING SOURCES (USES): Transfers in 7,193,465 24,734,795 4,539,778 (20,195,017) Total other financing sources (uses) 7,193,465 24,734,795 4,539,778 (20,195,017) Net change in fund balance $ - $ - - $ FUND BALANCE: Beginning of year End of year $ - 109 331 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Streets Projects Capital Projects Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) EXPENDITURES: Capital outlay: Streets $ 9,999,924 $ 63,541,908 $ 13,053,219 $ 50,488,689 Total expenditures 9,999,924 63,541,908 13,053,219 50,488,689 OTHER FINANCING SOURCES (USES): Transfers in 9,999,924 63,541,908 13,053,219 (50,488,689) Total other financing sources (uses) 9,999,924 63,541,908 13,053,219 (50,488,689) Net change in fund balance $ - $ - - $ FUND BALANCE: Beginning of year - End of year $ - 110 332 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Public Art Capital Projects Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) EXPENDITURES: Capital outlay: Public art $ 150,000 $ 1,445,860 $ 474,814 $ 971,046 Total expenditures 150,000 1,445,860 474,814 971,046 OTHER FINANCING SOURCES (USES): Transfers in Total other financing sources (uses) Net change in fund balance FUND BALANCE: Beginning of year End of year $ 150,000 1,445,860 474,814 (971,046) 150,000 1,445,860 474,814 (971,046) $ - - $ 111 333 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Public Facilities Impact Fees Capital Projects Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ 342,550 $ 342,550 $ 721,702 $ 379,152 Development revenue 535,080 535,080 1,212,005 676,925 Total revenues 877,630 877,630 1,933,707 1,056,077 EXPENDITURES: Current: General government - 21,300 12,250 9,050 Total expenditures - 21,300 12,250 9,050 REVENUES OVER (UNDER) EXPENDITURES 877,630 856,330 1,921,457 1,065,127 OTHER FINANCING SOURCES (USES): Transfers out (6,353,240) (25,823,825) (7,356,763) 18,467,062 Total other financing sources (uses) (6,353,240) (25,823,825) (7,356,763) 18,467,062 Net change in fund balance $ (5,475,610) $ (24,967,495) (5,435,306) $ 19,532,189 FUND BALANCE: Beginning of year 21,315,682 End of year $ 15,880,376 112 334 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Fire Impact Fees Capital Projects Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ 2,000 $ 2,000 $ 1,609 $ (391) Development revenue 37,674 37,674 75,293 37,619 Total revenues 39,674 39,674 76,902 37,228 EXPENDITURES: Current: General government - 200,000 200,000 Total expenditures - 200,000 200,000 REVENUES OVER (UNDER) EXPENDITURES 39,674 (160,326) (123,098) 37,228 Net change in fund balance $ 39,674 $ (160,326) (123,098) $ 37,228 FUND BALANCE: Beginning of year 257,707 End of year $ 134,609 113 335 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Traffic Impact Fees Capital Projects Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ 298,000 $ 298,000 $ 580,265 $ 282,265 Development revenue 147,896 147,896 1,559,605 1,411,709 Other revenues - - 600,000 600,000 Total revenues 445,896 445,896 2,739,870 2,293,974 EXPENDITURES: Current: General government 300,000 300,000 3,059 296,941 Total expenditures 300,000 300,000 3,059 296,941 REVENUES OVER (UNDER) EXPENDITURES 145,896 145,896 2,736,811 2,590,915 OTHER FINANCING SOURCES (USES): Transfers out (4,071,440) (24,284,259) (1,788,206) 22,496,053 Total other financing sources (uses) (4,071,440) (24,284,259) (1,788,206) 22,496,053 Net change in fund balance $ (3,925,544) $ (24,138,363) 948,605 $ 25,086,968 FUND BALANCE: Beginning of year 29,181,771 End of year $ 30,130,376 114 336 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Dublin Crossing Contribution Capital Project Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ 80,000 $ 80,000 $ 251,614 $ 171,614 Total revenues 80,000 80,000 251,614 171,614 OTHER FINANCING SOURCES (USES): Transfers out - (800,000) (450,000) 350,000 Total other financing sources (uses) - (800,000) (450,000) 350,000 Net change in fund balance $ 80,000 $ (720,000) (198,386) $ 521,614 FUND BALANCE: Beginning of year 12,384,221 End of year $ 12,185,835 115 337 This page intentionally left blank 116 338 NON -MAJOR GOVERNMENTAL FUNDS Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specific purposes. SPECIAL REVENUE FUNDS Public Safety: Special Criminal Activity established to account for receipt of funds derived from asset forfeitures. Vehicle Abatement established to account for the use of funds received from vehicle registration of Dublin residents for the towing of abandoned vehicles in city limits. Supplemental Law Enforcement (SLES/COPS) established to account for police expenditures funded by a State grant. Traffic Safety established to account for the receipt of traffic fines and traffic safety expenditures. Emergency Medical Services (EMS) established to account for excise taxes received to fund the costs of providing Emergency Medical Services. Enforcement Grants established to account for miscellaneous grants received for police expenditures not reported in the above funds. Transportation: State Gas Tax established to account for the receipt of state gasoline taxes and expenditures. SAFETEA-LU established to account for the revenue received from the U.S. Department of Transportation under the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legal for Users fund. Measure B Sales Tax - Local Streets established to account for an Alameda County voter sales tax used for improvements on streets and roads. Measure B Sales Tax - Bike/Pedestrian established to account for an Alameda County voter approved increase in sales tax used for bike and pedestrian related projects. Measure B Grants established to account for transportation projects financed by grants, funded by an Alameda County voter approved increase in sales tax. Measure BB Sales Tax - Streets and Roads established to account for an Alameda County voter approved increase in sales tax used for improvements on streets and roads. Measure BB Sales Tax - Bike/Pedestrian established to account for Alameda County voter approved increase in sales tax used for bike and pedestrian related projects. Measure BB Grants Fund - established to account for Alameda County Transportation Commission (ACTC) discretionary funding (versus direct funding) from 2014 voter -approved increase in sales tax used for improvements on bike and pedestrian projects. Transportation Fund for Clean Air (TFCA) established to account for a portion of vehicle registration fee used for achieving the reduction of motor vehicle emissions. Road Maintenance & Rehabilitation Account (RMRA) established to account for Senate Bill 1 that increases gasoline and diesel taxes and vehicle registration fees to fund for basic road maintenance, rehabilitation, and critical safety projects on local streets and roads. 117 339 NON -MAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS, Continued ACTC Vehicle Registration Fee established to account for an Alameda County Transportation Commission (ACTC) voter approved increase in vehicle registration fee that is distributed by ACTC to be used for street road system maintenance. TDA established to account for the financial activities associated with allocations funded by the State of California Transportation Development Act (TDA) for the Pedestrian/Bicycle Projects. Environmental: Garbage/Recycling established to account for the following activities: Measure D Recycling established to account for the use of funds received which are levied by the County pursuant to a charter amendment and are provided for recycling and related activities. This fund also accounts for other locally derived funds for recycling related activities. Garbage Service established to account for the use of funds received which are levied by the county on behalf of the City for garbage pitch -up and removal and recycling services. Local Recycling established to account for locally derived funds collected for a commercial organic and recycling program and activities retained by the City at the end of the franchise held by Waste Management Inc. These funds are independent of the funds distributed by Stop Waste pursuant to the Alameda County Recycling Measure. AVI Economic Benefit/business Assistance Program established to account for the grant received from Amador Valley Industry and to provide business owners funding for eligible environmental related improvements. Storm Water Management established to account for the following activities: Storm Water Management established to account for the funds received from the State and designated specifically for the use of storm water related activities. Village Parkway Storm Water Management established to account for funds designated for management of the Village Parkway area storm water units. Box Culvert established to account for the funds designated for the maintenance and repairs of box culvert in the East Dublin area. Parks, Cultural, and Arts: Public Art established to account for the fees received from developers of properties, which can only be used for the purchase design, development, and construction of Public Art projects within the City of Dublin. Miscellaneous Special Revenue established to account for the following activities: Cable TV Facilities established to account for Cable TV Facilities fees collected from Cable Television providers and passed through to the City for local cable television as allowed under State and Federal franchising laws. Noise Mitigation established to account for the fees received from developers of properties, which can only be used for the noise mitigation measures. 118 340 NON -MAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS, Continued Citywide Events (Customer Service) Fund established to account for event ticket sales and donations, to be spent on special events citywide. Community Development Block Grant (CDBG) used to account for grants and expenditures related to Community Development Block Grants received. HCD Housing Related Parks Grant established to account for a Housing -Related Park (HRP) Grant funding from the Department of Housing and Community Development pursuant to the Housing and Emergency Shelter Trust Fund Act of 2006 (Proposition IC.) State Grant Park used to account for local assistance grant funding from the State for park constructions. Building Homes and Jobs Act established o account for funding from California Department of Housing and Community Development (HCD) to increase the affordable housing stock in California. State Housing Grant established to account for Local Action Planning Grants (Leap) grants allocated by the State Housing and Community Development Department for the preparation and adopton of planning documents and process improvements that accelerate housing production and facilitate compliance to implement the sith-cycle Regional Housing Needs Assessment. Federal COVID-19 Financial Assistance established to account for emergency funding from the federal awarding agencies with options for administrative relief to be used at the discretion of the federal awarding agency in response to the COVID-19 pandemic. The American Rescule Plan Act Fund is used to account for funds authorized under the Federal American Recovery Plan Act (ARPA) to cover the costs of COVID-19 response as well as for making any necessary investments in infrastructure. Mesure RR - Safe Routes to BART is used to account for funds allocated by Bay Area Rapid Transit (BART) for using voter approved Measure RR capital fund to help local agencies improve access for BART customers travelling to BART stations by walking or biking. Maintenance Districts established to account for revenue and related expenditures of lighting and landscape districts. Federal Grants - General accounts for revenue and related expenditures of federal grants. Capital Project Funds are used to account for financial resources ussed for the acquisition and construction of capital projects. CAPITAL PROTECT FUNDS Energy Improvement Lease Revenue Bond Fund accounts for the funds received from the City's lease revenue bond for energy improvements and related expenditures. 119 341 City of Dublin Combining Balance Sheet Governmental Funds June 30, 2023 Special Revenue Funds Special Supplemental Emergency Criminal Vehicle Law Traffic Medical Activity Abatement Enforcement Safety Services ASSETS Cash and investments $ 1,488,836 $ 365,272 $ 364,852 $ 22,773 $ 279,600 Accounts receivable - - - 10,898 669 Notes receivable - - - - - Total assets LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 1,488,836 $ 365,272 $ 364,852 $ 33,671 $ 280,269 Liabilities: Accounts payable $ 5,709 $ - $ - $ - $ Accrued wages and other payroll liabilities Deposits payable 1,355,333 - - Contract retention payable - - - - Unearned revenue - - - - Due to other funds - - - - Total liabilities 1,361,042 Fund Balances: Restricted: Public safety programs 127,794 365,272 364,852 33,671 280,269 Street maintenance and construction - - - - Health and welfare programs - - - - Culture and leisure - - - - - Capital improvement projects - - - - - Unassigned - - - - - Total fund balances Total liabilities, deferred inflows of resources, and fund balances 127,794 365,272 364,852 33,671 280,269 $ 1,488,836 $ 365,272 $ 364,852 $ 33,671 $ 280,269 120 342 City of Dublin Combining Balance Sheet (Continued) Governmental Funds June 30, 2023 Special Revenue Funds Measure B Measure B Enforcement Sales Tax Sales Tax Grants State Gas Tax SAFETEA-LU Local Streets Bike/Pedestrian ASSETS Cash and investments $ 83,466 $ 3,340,146 $ $ 98,984 $ 68,179 Accounts receivable 4,913 162,196 - - - Notes receivable - - - - - Total assets $ 88,379 $ 3,502,342 $ $ 98,984 $ 68,179 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities: Accounts payable $ - $ 259,027 $ - $ - $ - Accrued wages and other payroll liabilities - - - - - Deposits payable - - - - - Contract retention payable - 7,532 - - - Unearned revenue - - - - - Due to other funds - - 40,000 - - Total liabilities 266,559 40,000 Fund Balances: Restricted: Public safety programs 88,379 - - - - Street maintenance and construction - 3,235,783 - 98,984 68,179 Health and welfare programs - - - - - Culture and leisure - - - - - Capital improvement projects - - - - - Unassigned - - (40,000) - - Total fund balances 88,379 3,235,783 (40,000) 98,984 68,179 Total liabilities, deferred inflows of resources, and fund balances $ 88,379 $ 3,502,342 $ - $ 98,984 $ 68,179 121 343 City of Dublin Combining Balance Sheet (Continued) Governmental Funds June 30, 2023 Special Revenue Funds Measure BB Measure BB Transportation Measure B Sales Tax Sales Tax Measure BB for Clean Air Grants Streets and Roads Bike/Pedestrian Grants (TFCA) ASSETS Cash and investments $ 191,783 $ 1,110,336 $ 573,651 $ - $ 8,057 Accounts receivable - 258,641 89,158 507,956 - Notes receivable - - - - - Total assets $ 191,783 $ 1,368,977 $ 662,809 $ 507,956 $ 8,057 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities: Accounts payable Accrued wages and other payroll liabilities Deposits payable Contract retention payable Unearned revenue Due to other funds - - 481,995 Total liabilities - - - 481,995 Fund Balances: Restricted: Public safety programs - - - - - Street maintenance and construction 191,783 1,368,977 662,809 25,961 8,057 Health and welfare programs - - - - - Culture and leisure - - - - - Capital improvement projects - - - - - Unassigned - - - - - Total fund balances 191,783 1,368,977 662,809 25,961 8,057 Total liabilities, deferred inflows of resources, and fund balances $ 191,783 $ 1,368,977 $ 662,809 $ 507,956 $ 8,057 122 344 City of Dublin Combining Balance Sheet (Continued) Governmental Funds June 30, 2023 ACTC Road Maint & Vehicle Rehab Account Registration (RMRA) Fee ASSETS Special Revenue Funds TDA AVI Economic Benefit/ Business Garbage/ Assistance Recycling Program Cash and investments $ 2,118,016 $ 232,069 $ 17,774 $ 941,951 $ 281,402 Accounts receivable 290,216 62,045 - 79,214 - Notes receivable - - - - 37,464 Total assets $ 2,408,232 $ 294,114 $ 17,774 $ 1,021,165 $ 318,866 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities: Accounts payable Accrued wages and other payroll liabilities Deposits payable Contract retention payable Unearned revenue Due to other funds Total liabilities - $ 4,903 $ - $ 44,102 $ 4,903 - 44,102 Fund Balances: Restricted: Public safety programs - - - - - Street maintenance and construction 2,408,232 289,211 17,774 - - Health and welfare programs - - - 977,063 - Culture and leisure - - - - 318,866 Capital improvement projects - - - - - Unassigned - - - - - Total fund balances Total liabilities, deferred inflows of resources, and fund balances 2,408,232 289,211 17,774 977,063 318,866 $ 2,408,232 $ 294,114 $ 17,774 $ 1,021,165 $ 318,866 123 345 City of Dublin Combining Balance Sheet (Continued) Governmental Funds June 30, 2023 Storm Water Box Management Culvert ASSETS Special Revenue Funds Public Art Miscellaneous Community Special Development Revenue Block Grant Cash and investments $ 233,093 $ 406,541 $ 3,499,630 $ 539,297 $ 82 Accounts receivable - - - 28,746 46,169 Notes receivable - - - - - Total assets LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 233,093 $ 406,541 $ 3,499,630 $ 568,043 $ 46,251 Liabilities: Accounts payable $ - $ - $ 1,500 $ - $ 16,127 Accrued wages and other payroll liabilities - - - - - Deposits payable - - - 615 - Contract retention payable - - - - - Unearned revenue - - - - - Due to other funds - - - - 23,524 Total liabilities 1,500 615 39,651 Fund Balances: Restricted: Public safety programs - - - - - Street maintenance and construction 233,093 406,541 - - - Health and welfare programs - - - 26,572 6,600 Culture and leisure - - - 540,856 - Capital improvement projects - - 3,498,130 - - Unassigned - - - - - Total fund balances Total liabilities, deferred inflows of resources, and fund balances 233,093 406,541 3,498,130 567,428 6,600 $ 233,093 $ 406,541 $ 3,499,630 $ 568,043 $ 46,251 124 346 City of Dublin Combining Balance Sheet (Continued) Governmental Funds June 30, 2023 Special Revenue Funds Federal Building State COVID-19 American State Grant Homes and Housing Financial Rescue Park Jobs Act Grant Assistance Plan Act ASSETS Cash and investments $ - $ - $ - $ 10,081 $ 3,731,873 Accounts receivable - 300,000 Notes receivable - 48,993 Total assets $ $ $ 300,000 $ 59,074 $ 3,731,873 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities: Accounts payable Accrued wages and other payroll liabilities Deposits payable Contract retention payable Unearned revenue Due to other funds Total liabilities - $ 837 $ 5,926 $ - $ 110,197 5,981 3,615,695 557,154 278,013 293,642 557,154 278,850 299,568 3,731,873 Fund Balances: Restricted: Public safety programs - Street maintenance and construction - Health and welfare programs - 432 59,074 Culture and leisure - Capital improvement projects - Unassigned (557,154) (278,850) Total fund balances (557,154) (278,850) 432 59,074 Total liabilities, deferred inflows of resources, and fund balances $ - $ - $ 300,000 $ 59,074 $ 3,731,873 125 347 City of Dublin Combining Balance Sheet (Continued) Governmental Funds June 30, 2023 Special Revenue Funds Maintenance Districts Measure RR - 1983-1 1983-2 1986-1 1997-1 Safe Routes Street Stagecoach Dougherty Santa Rita to BART Lighting Landscape Landscape Landscape ASSETS Cash and investments $ - $ 710,337 $ 431,475 $ 661,319 $ 1,443,598 Accounts receivable - 1,054 493 7 588 Notes receivable - - - - - Total assets $ $ 711,391 $ 431,968 $ 661,326 $ 1,444,186 LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Liabilities: Accounts payable Accrued wages and other payroll liabilities Deposits payable Contract retention payable Unearned revenue Due to other funds Total liabilities - $ 24,229 $ 21,547 $ 17,692 $ 144,116 24,229 21,547 17,692 144,116 Fund Balances: Restricted: Public safety programs - - - - - Street maintenance and construction - 687,162 410,421 643,634 1,300,070 Health and welfare programs - - - - - Culture and leisure - - - - - Capital improvement projects - - - - - Unassigned - - - - - Total fund balances - 687,162 410,421 643,634 1,300,070 Total liabilities, deferred inflows of resources, and fund balances $ - $ 711,391 $ 431,968 $ 661,326 $ 1,444,186 126 348 City of Dublin Combining Balance Sheet (Continued) Governmental Funds June 30, 2023 Special Revenue Funds Capital Projects Fund Maintenance Districts Energy 1999-1 Dublin Improvement Total Nonmajor East Dublin Crossing Federal Grants - Lease Revenue Governmental Street Lighting CFD No. 2017-1 General Bond Funds ASSETS Cash and investments $ 571,453 $ 427,076 $ - $ 2,843,045 $ 27,096,047 Accounts receivable 869 205 93,444 - 1,937,481 Notes receivable - - - - 86,457 Total assets LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 572,322 $ 427,281 $ 93,444 $ 2,843,045 $ 29,119,985 Liabilities: Accounts payable $ 6,354 $ - $ 93,444 $ - $ 755,710 Accrued wages and other payroll liabilities - - - - 5,981 Deposits payable - - - - 1,355,948 Contract retention payable - - - - 7,532 Unearned revenue - - - - 3,615,695 Due to other funds - - - - 1,674,328 Total liabilities 6,354 - 93,444 - 7,415,194 Fund Balances: Restricted: Public safety programs - - - - 1,260,237 Street maintenance and construction 565,968 427,281 - - 13,049,920 Health and welfare programs - - - - 1,069,741 Culture and leisure - - - - 859,722 Capital improvement projects - - - 2,843,045 6,341,175 Unassigned - - - - (876,004) Total fund balances 565,968 427,281 - 2,843,045 21,704,791 Total liabilities, deferred inflows of resources, and fund balances $ 572,322 $ 427,281 $ 93,444 $ 2,843,045 $ 29,119,985 127 349 City of Dublin Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Governmental Funds For the year ended June 30, 2023 Special Revenue Funds Special Supplemental Emergency Criminal Vehicle Law Traffic Medical Activity Abatement Enforcement Safety Services REVENUES: Intergovernmental $ - $ 96,432 $ 177,914 $ - $ - Charges for service - - - - Interest 2,941 7,077 6,557 65 5,415 Fines and forfeitures - - - 127,320 - Development revenue - - - - - Other revenue 80,174 - - - - Special assessments - - - - 210,782 Total revenues 83,115 103,509 184,471 127,385 216,197 EXPENDITURES: Current: General government - - - - Police 47,650 35,678 100,000 - Fire - - - - 181,488 Public works - - - 37,922 Park and community services - - - - Community development - - - - Total expenditures 47,650 35,678 100,000 37,922 181,488 REVENUES OVER (UNDER) EXPENDITURES 35,465 67,831 84,471 89,463 34,709 OTHER FINANCING SOURCES (USES): Transfers in - - - - - Transfers out - (29,382) - - - Total other financing sources (uses) - (29,382) - - Net change in fund balances 35,465 38,449 84,471 89,463 34,709 FUND BALANCES (DEFICITS): Beginning of year 92,329 326,823 280,381 (55,792) 245,560 End of year $ 127,794 $ 365,272 $ 364,852 $ 33,671 $ 280,269 128 350 City of Dublin Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Governmental Funds For the year ended June 30, 2023 Special Revenue Funds Measure B Measure B Enforcement Sales Tax Sales Tax Bike Grants State Gas Tax SAFETEA-LU Local Streets /Pedestrian REVENUES: Intergovernmental $ 266,990 $ 1,850,782 $ 621,000 $ - $ - Charges for service - - - - - Interest - 79,642 - 10,265 3,961 Fines and forfeitures - - - - - Development revenue - - - - - Other revenue - - - - 1,384 Special assessments - - - - - Total revenues 266,990 1,930,424 621,000 10,265 5,345 EXPENDITURES: Current: General government - - - - - Police 180,135 - - - - Fire - - - - - Public works - 947,233 - - - Park and community services - - - - - Community development - - - - - Total expenditures 180,135 947,233 - - - REVENUES OVER (UNDER) EXPENDITURES 86,855 983,191 621,000 10,265 5,345 OTHER FINANCING SOURCES (USES): Transfers in - - - - - Transfers out - (1,474,073) (661,000) (827,482) (277,206) Total other financing sources (uses) - (1,474,073) (661,000) (827,482) (277,206) Net change in fund balances 86,855 (490,882) (40,000) (817,217) (271,861) FUND BALANCES (DEFICITS): Beginning of year 1,524 3,726,665 - 916,201 340,040 End of year $ 88,379 $ 3,235,783 $ (40,000) $ 98,984 $ 68,179 129 351 City of Dublin Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Governmental Funds For the year ended June 30, 2023 Special Revenue Funds Measure BB Measure BB Sales Tax Sales Tax Transportation Measure B Streets and Bike/ Measure BB for Clean Air Grants Roads Pedestrian Grants (TFCA) REVENUES: Intergovernmental $ - $ 1,458,611 $ 502,810 $ 2,600,959 $ 670,959 Charges for service - - - - - Interest 3,866 19,983 10,029 40 - Fines and forfeitures - - - - - Development revenue - - - - - Other revenue - - - - - Special assessments - - - - - Total revenues 3,866 1,478,594 512,839 2,600,999 670,959 EXPENDITURES: Current: General government - - - - - Police - - - - - Fire - - - - - Public works - - 9,341 - - Park and community services - - - - - Community development - - - - - Total expenditures - - 9,341 - - REVENUES OVER (UNDER) EXPENDITURES 3,866 1,478,594 503,498 2,600,999 670,959 OTHER FINANCING SOURCES (USES): Transfers in - - - - - Transfers out - (857,954) (246,465) (2,598,350) (197,769) Total other financing sources (uses) - (857,954) (246,465) (2,598,350) (197,769) Net change in fund balances 3,866 620,640 257,033 2,649 473,190 FUND BALANCES (DEFICITS): Beginning of year 187,917 748,337 405,776 23,312 (465,133) End of year $ 191,783 $ 1,368,977 $ 662,809 $ 25,961 $ 8,057 130 352 City of Dublin Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Governmental Funds For the year ended June 30, 2023 ACTC Road Maint & Vehicle Rehab Account Registration (RMRA) Fee REVENUES: Special Revenue Funds TDA AVI Economic Benefit/ Business Garbage/ Assistance Recycling Program Intergovernmental $ 1,698,554 $ 337,637 $ - $ 243,845 $ - Charges for service - - - 8,256,490 - Interest 58,141 5,558 358 35,999 4,376 Fines and forfeitures - - - - - Development revenue - - - - - Other revenue - - - - 100,000 Special assessments - - - - - Total revenues 1,756,695 343,195 358 8,536,334 104,376 EXPENDITURES: Current: General government - - - 8,286,780 60,663 Police - - - - - Fire - - - - - Public works - 200,000 - 336,972 - Park and community services - - - - - Community development - - - - - Total expenditures - 200,000 - 8,623,752 60,663 REVENUES OVER (UNDER) EXPENDITURES 1,756,695 143,195 358 (87,418) 43,713 OTHER FINANCING SOURCES (USES): Transfers in - - - 23,378 - Transfers out (2,197,928) (96,418) - - - Total other financing sources (uses) (2,197,928) (96,418) - 23,378 - Net change in fund balances (441,233) 46,777 358 (64,040) 43,713 FUND BALANCES (DEFICITS): Beginning of year 2,849,465 242,434 17,416 1,041,103 275,153 End of year $ 2,408,232 $ 289,211 $ 17,774 $ 977,063 $ 318,866 131 353 City of Dublin Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Governmental Funds For the year ended June 30, 2023 Storm Water Box Management Culvert REVENUES: Special Revenue Funds Public Art Miscellaneous Community Special Development Revenue Block Grant Intergovernmental $ - $ - $ - $ - $ 307,484 Charges for service - - - 117,271 - Interest 4,820 8,197 76,815 10,031 - Fines and forfeitures - - - - - Development revenue - - 7,455 1,311 - Other revenue - - - - - Special assessments - - - - - Total revenues 4,820 8,197 84,270 128,613 307,484 EXPENDITURES: Current: General government - - - 44,909 307,484 Police - - - - - Fire - - - - - Public works 6,800 - - - - Park and community services - - 39,001 - - Community development - - - - - Total expenditures 6,800 - 39,001 44,909 307,484 REVENUES OVER (UNDER) EXPENDITURES (1,980) 8,197 45,269 83,704 - OTHER FINANCING SOURCES (USES): Transfers in - - - - - Transfers out - - (474,814) - - Total other financing sources (uses) - - (474,814) - - Net change in fund balances (1,980) 8,197 (429,545) 83,704 - FUND BALANCES (DEFICITS): Beginning of year 235,073 398,344 3,927,675 483,724 6,600 End of year $ 233,093 $ 406,541 $ 3,498,130 $ 567,428 $ 6,600 132 354 City of Dublin Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Governmental Funds For the year ended June 30, 2023 Special Revenue Funds Federal Building State COVID-19 American State Grant Homes and Housing Financial Rescue Park Jobs Act Grant Assistance Plan Act REVENUES: Intergovernmental $ - $ - $ 300,000 $ - $ 1,444,951 Charges for service - - - Interest - - - 92,605 Fines and forfeitures - - - Development revenue - - - Other revenue - - - Special assessments - - - Total revenues 300,000 1,537,556 EXPENDITURES: Current: General government - - - 777 785,613 Police - - - 751,943 Fire - - - Public works - - - Park and community services - - - Community development - 837 222,655 Total expenditures - 837 222,655 777 1,537,556 REVENUES OVER (UNDER) EXPENDITURES - (837) 77,345 (777) OTHER FINANCING SOURCES (USES): Transfers in - - - Transfers out (557,154) - - Total other financing sources (uses) (557,154) - - Net change in fund balances (557,154) (837) 77,345 (777) FUND BALANCES (DEFICITS): Beginning of year - (278,013) (76,913) 59,851 End of year $ (557,154) $ (278,850) $ 432 $ 59,074 $ 133 355 City of Dublin Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Governmental Funds For the year ended June 30, 2023 Special Revenue Funds Maintenance Districts Measure RR - 1983-1 1983-2 1986-1 1997-1 Safe Routes Street Stagecoach Dougherty Santa Rita to BART Lighting Landscape Landscape Landscape REVENUES: Intergovernmental $ 967,149 $ - $ - $ - $ - Charges for service - - - - - Interest - 13,168 7,791 11,986 26,270 Fines and forfeitures - - - - - Development revenue - - - - - Other revenue - - - - - Special assessments - 314,514 109,714 194,119 370,213 Total revenues 967,149 327,682 117,505 206,105 396,483 EXPENDITURES: Current: General government - - - - - Police - - - - - Fire - - - - - Public works - 262,596 62,245 92,451 292,031 Park and community services - - - - - Community development - - - - - Total expenditures - 262,596 62,245 92,451 292,031 REVENUES OVER (UNDER) EXPENDITURES 967,149 65,086 55,260 113,654 104,452 OTHER FINANCING SOURCES (USES): Transfers in - - - - - Transfers out (967,149) - - (19,958) (72) Total other financing sources (uses) (967,149) - - (19,958) (72) Net change in fund balances - 65,086 55,260 93,696 104,380 FUND BALANCES (DEFICITS): Beginning of year - 622,076 355,161 549,938 1,195,690 End of year $ - $ 687,162 $ 410,421 $ 643,634 $ 1,300,070 134 356 City of Dublin Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) Governmental Funds For the year ended June 30, 2023 REVENUES: Intergovernmental Charges for service Interest Fines and forfeitures Development revenue Other revenue Special assessments Total revenues Special Revenue Funds Capital Projects Fund Maintenance Districts Energy 1999-1 Dublin Improvement Total Nonmajor East Dublin Crossing Federal Grants - Lease Revenue Governmental Street Lighting CFD No. 2017-1 General Bond Funds $ - $ - $ 389,481 $ - $ 13,935,558 - - - - 8,373,761 7,338 7,516 - 158,815 679,625 - - - - 127,320 - - - - 8,766 - - - - 181,558 308,578 99,107 - - 1,607,027 315,916 106,623 389,481 158,815 24,913,615 EXPENDITURES: Current: General government - - 389,481 - 9,875,707 Police - - - - 1,115,406 Fire - - - - 181,488 Public works 214,265 8,594 - - 2,470,450 Park and community services - - - - 39,001 Community development - - - - 223,492 Total expenditures 214,265 8,594 389,481 - 13,905,544 REVENUES OVER (UNDER) EXPENDITURES 101,651 98,029 - 158,815 11,008,071 OTHER FINANCING SOURCES (USES): Transfers in - - - - 23,378 Transfers out (498,762) - - (6,355,686) (18,337,622) Total other financing sources (uses) (498,762) - - (6,355,686) (18,314,244) Net change in fund balances (397,111) 98,029 - (6,196,871) (7,306,173) FUND BALANCES (DEFICITS): Beginning of year 963,079 329,252 - 9,039,916 29,010,964 End of year $ 565,968 $ 427,281 $ - $ 2,843,045 $ 21,704,791 135 357 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Special Criminal Activity Special Revenue Fund For the year ended June 30, 2023 REVENUES: Interest Other revenues Total revenues $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) 200 $ 200 $ 2,941 $ 2,741 - 69,757 80,174 10,417 200 69,957 83,115 13,158 EXPENDITURES: Current: Police 35,000 125,883 47,650 78,233 Total expenditures 35,000 125,883 47,650 78,233 REVENUES OVER (UNDER) EXPENDITURES (34,800) (55,926) 35,465 91,391 Net change in fund balance $ (34,800) $ (55,926) 35,465 $ 91,391 FUND BALANCE: Beginning of year 92,329 End of year $ 127,794 136 358 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Vehicle Abatement Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 34,000 $ 34,000 $ 96,432 $ 62,432 Interest 1,500 1,500 7,077 5,577 Total revenues 35,500 35,500 103,509 68,009 EXPENDITURES: Current: Police - 35,677 35,678 (1) Total expenditures - 35,677 35,678 (1) REVENUES OVER (UNDER) EXPENDITURES 35,500 (177) 67,831 68,008 OTHER FINANCING SOURCES (USES): Transfers out (50,000) (50,000) (29,382) 20,618 Total other financing sources (uses) (50,000) (50,000) (29,382) 20,618 Net change in fund balance $ (14,500) $ (50,177) 38,449 $ 88,626 FUND BALANCE: Beginning of year 326,823 End of year $ 365,272 137 359 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Supplemental Law Enforcement Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 100,000 $ 100,000 $ 177,914 $ 77,914 Interest 2,000 2,000 6,557 4,557 Total revenues 102,000 102,000 184,471 82,471 EXPENDITURES: Current: Police 100,000 100,000 100,000 Total expenditures 100,000 100,000 100,000 REVENUES OVER (UNDER) EXPENDITURES 2,000 2,000 84,471 Net change in fund balance $ 2,000 $ 2,000 84,471 $ FUND BALANCE: Beginning of year 280,381 End of year $ 364,852 82,471 82,471 138 360 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Traffic Safety Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ 100 $ 100 $ 65 $ (35) Fines and forfeitures 100,000 100,000 127,320 27,320 Total revenues 100,100 100,100 127,385 27,285 EXPENDITURES: Current: Public works and transportation 50,000 58,179 37,922 20,257 Total expenditures 50,000 58,179 37,922 20,257 REVENUES OVER (UNDER) EXPENDITURES 50,100 41,921 89,463 47,542 Net change in fund balance $ 50,100 $ 41,921 89,463 $ 47,542 FUND BALANCE: Beginning of year (55,792) End of year $ 33,671 139 361 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Emergency Medical Services Special Revenue Fund For the year ended June 30, 2023 REVENUES: Interest Special assessments Total revenues $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) 2,000 $ 214,000 2,000 $ 214,000 5,415 $ 210,782 3,415 (3,218) 216,000 216,000 216,197 197 EXPENDITURES: Current: Fire 177,937 177,937 181,488 (3,551) Total expenditures 177,937 177,937 181,488 (3,551) REVENUES OVER (UNDER) EXPENDITURES 38,063 38,063 34,709 (3,354) Net change in fund balance $ 38,063 $ 38,063 34,709 $ (3,354) FUND BALANCE: Beginning of year 245,560 End of year $ 280,269 140 362 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Enforcement Grants Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 321,584 $ 321,584 $ 266,990 $ (54,594) Total revenues 321,584 321,584 266,990 (54,594) EXPENDITURES: Current: Police 321,584 321,584 180,135 141,449 Total expenditures 321,584 321,584 180,135 141,449 REVENUES OVER (UNDER) EXPENDITURES - - 86,855 86,855 Net change in fund balance $ - $ - 86,855 $ 86,855 FUND BALANCE: Beginning of year 1,524 End of year $ 88,379 141 363 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual State Gas Tax Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 1,868,231 $ 1,868,231 $ 1,850,782 $ (17,449) Interest 30,000 30,000 79,642 49,642 Total revenues 1,898,231 1,898,231 1,930,424 32,193 EXPENDITURES: Current: Public works and transportation 1,140,543 1,158,775 947,233 211,542 Total expenditures 1,140,543 1,158,775 947,233 211,542 REVENUES OVER (UNDER) EXPENDITURES 757,688 739,456 983,191 243,735 OTHER FINANCING SOURCES (USES): Transfers out (744,460) (3,903,172) (1,474,073) 2,429,099 Total other financing sources (uses) (744,460) (3,903,172) (1,474,073) 2,429,099 Net change in fund balance $ 13,228 $ (3,163,716) (490,882) $ 2,672,834 FUND BALANCE: Beginning of year 3,726,665 End of year $ 3,235,783 142 364 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual SAFETEA-LU Special Revenue Fund For the year ended June 30, 2023 REVENUES: Intergovernmental Total revenues OTHER FINANCING SOURCES (USES): Transfers out Total other financing sources (uses) Net change in fund balance FUND BALANCE: Beginning of year End of year $ $ Budgeted Amounts Original Final Actual Amounts - $ 661,000 $ 621,000 $ - 661,000 621,000 - (661,000) (661,000) - (661,000) (661,000) - $ - (40,000) $ $ (40,000) Variance with Final Budget Positive (Negative) (40,000) (40,000) (40,000) 143 365 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure B Sales Tax Local Streets Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ - $ - $ 10,265 $ 10,265 Total revenues - - 10,265 10,265 OTHER FINANCING SOURCES (USES): Transfers out (300,000) (955,705) (827,482) 128,223 Total other financing sources (uses) (300,000) (955,705) (827,482) 128,223 Net change in fund balance $ (300,000) $ (955,705) (817,217) $ 138,488 FUND BALANCE: Beginning of year 916,201 End of year $ 98,984 144 366 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure B Sales Tax Bike/Pedestrian Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ - $ Other revenues Total revenues OTHER FINANCING SOURCES (USES): Transfers out Total other financing sources (uses) Net change in fund balance FUND BALANCE: Beginning of year End of year $ 3,961 $ 3,961 1,384 1,384 5,345 5,345 - (345,406) (277,206) 68,200 - (345,406) (277,206) 68,200 - $ (345,406) (271,861) $ 73,545 340,040 $ 68,179 145 367 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure B Grants Special Revenue Fund For the year ended June 30, 2023 REVENUES: Interest Total revenues Net change in fund balance FUND BALANCE: Beginning of year End of year $ $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) - $ - $ 3,866 $ - - 3,866 - $ - 3,866 $ 187,917 $ 191,783 3,866 3,866 3,866 146 368 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure BB Sales Tax Streets and Roads Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 1,138,000 $ 1,138,000 $ 1,458,611 $ 320,611 Interest 4,000 4,000 19,983 15,983 Total revenues 1,142,000 1,142,000 1,478,594 336,594 OTHER FINANCING SOURCES (USES): Transfers out (980,000) (1,425,980) (857,954) 568,026 Total other financing sources (uses) (980,000) (1,425,980) (857,954) 568,026 Net change in fund balance $ 162,000 $ (283,980) 620,640 $ 904,620 FUND BALANCE: Beginning of year 748,337 End of year $ 1,368,977 147 369 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure BB Sales Tax Bike/Pedestrian Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 376,000 $ 376,000 $ 502,810 $ 126,810 Interest 1,000 1,000 10,029 9,029 Total revenues 377,000 377,000 512,839 135,839 EXPENDITURES: Current: Public works 19,080 19,080 9,341 9,739 Total expenditures 19,080 19,080 9,341 9,739 REVENUES OVER (UNDER) EXPENDITURES 357,920 357,920 503,498 145,578 OTHER FINANCING SOURCES (USES): Transfers out (188,228) (493,814) (246,465) 247,349 Total other financing sources (uses) (188,228) (493,814) (246,465) 247,349 Net change in fund balance $ 169,692 $ (135,894) 257,033 $ 392,927 FUND BALANCE: Beginning of year 405,776 End of year $ 662,809 148 370 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure BB Grants Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 741,717 $ 5,183,703 $ 2,600,959 $ (2,582,744) Interest - - 40 40 Total revenues 741,717 5,183,703 2,600,999 (2,582,704) OTHER FINANCING SOURCES (USES): Transfers out - (5,146,840) (2,598,350) 2,548,490 Total other financing sources (uses) - (5,146,840) (2,598,350) 2,548,490 Net change in fund balance $ 741,717 $ 36,863 2,649 $ (34,214) FUND BALANCE: Beginning of year 23,312 End of year $ 25,961 149 371 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Transportation for Clean Air (TFCA) Special Revenue Fund For the year ended June 30, 2023 REVENUES: Intergovernmental Total revenues $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) - $ 753,839 $ 670,959 $ (82,880) 753,839 670,959 (82,880) OTHER FINANCING SOURCES (USES): Transfers out - (288,705) (197,769) 90,936 Total other financing sources (uses) - (288,705) (197,769) 90,936 Net change in fund balance $ - $ 465,134 473,190 $ 8,056 FUND BALANCE: Beginning of year (465,133) End of year $ 8,057 150 372 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Road Maintenance & Rehabilitation Account (RMRA) Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 1,262,424 $ 1,304,773 $ 1,698,554 $ 393,781 Interest 15,000 15,000 58,141 43,141 Total revenues 1,277,424 1,319,773 1,756,695 436,922 OTHER FINANCING SOURCES (USES): Transfers out (1,323,961) (3,734,649) (2,197,928) 1,536,721 Total other financing sources (uses) (1,323,961) (3,734,649) (2,197,928) 1,536,721 Net change in fund balance $ (46,537) $ (2,414,876) (441,233) $ 1,973,643 FUND BALANCE: Beginning of year 2,849,465 End of year $ 2,408,232 151 373 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual ACTC Vehicle Registration Fee Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 267,867 $ 993,867 $ 337,637 $ (656,230) Interest 2,500 2,500 5,558 3,058 Total revenues 270,367 996,367 343,195 (653,172) EXPENDITURES: Current: Public works and transportation 200,000 215,473 200,000 15,473 Total expenditures 200,000 215,473 200,000 15,473 REVENUES OVER (UNDER) EXPENDITURES 70,367 780,894 143,195 (637,699) OTHER FINANCING SOURCES (USES): Transfers out (165,040) (996,115) (96,418) 899,697 Total other financing sources (uses) (165,040) (996,115) (96,418) 899,697 Net change in fund balance $ (94,673) $ (215,221) 46,777 $ 261,998 FUND BALANCE: Beginning of year 242,434 End of year $ 289,211 152 374 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual TDA Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 17,317 $ 17,317 $ - $ (17,317) Interest - - 358 358 Total revenues 17,317 17,317 358 (16,959) OTHER FINANCING SOURCES (USES): Transfers out - (17,317) - 17,317 Total other financing sources (uses) - (17,317) - 17,317 Net change in fund balance $ 17,317 $ - 358 $ 358 FUND BALANCE: End of year $ 17,774 153 375 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Garbage/Recycling Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 282,256 $ 282,256 $ 243,845 $ (38,411) Charges for services 7,620,000 8,286,781 8,256,490 (30,291) Interest 18,500 18,500 35,999 17,499 Total revenues 7,920,756 8,587,537 8,536,334 (51,203) EXPENDITURES: Current: General government 7,620,000 8,286,781 8,286,780 1 Public works and transportation 198,811 619,958 336,972 282,986 Total expenditures 7,818,811 8,906,739 8,623,752 282,987 REVENUES OVER (UNDER) EXPENDITURES 101,945 (319,202) (87,418) 231,784 OTHER FINANCING SOURCES (USES): Transfers in - 23,378 23,378 Transfers out - (69,360) - 69,360 Total other financing sources (uses) - (45,982) 23,378 69,360 Net change in fund balance $ 101,945 $ (365,184) (64,040) $ 301,144 FUND BALANCE: Beginning of year 1,041,103 End of year $ 977,063 154 376 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual AVI Economic Benefit/Business Assistance Program Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ - $ - $ 4,376 $ 4,376 Other revenues 100,000 100,000 100,000 Total revenues 100,000 100,000 104,376 4,376 EXPENDITURES: Current: General government 100,000 100,000 60,663 39,337 Total expenditures 100,000 100,000 60,663 39,337 REVENUES OVER (UNDER) EXPENDITURES - - 43,713 43,713 Net change in fund balance $ - $ - 43,713 $ 43,713 FUND BALANCE: Beginning of year 275,153 End of year $ 318,866 155 377 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Storm Water Management Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ 2,000 $ 2,000 $ 4,820 $ 2,820 Total revenues 2,000 2,000 4,820 2,820 EXPENDITURES: Current: Public works and transportation 16,800 16,800 6,800 10,000 Total expenditures 16,800 16,800 6,800 10,000 REVENUES OVER (UNDER) EXPENDITURES (14,800) (14,800) (1,980) 12,820 Net change in fund balance $ (14,800) $ (14,800) (1,980) $ 12,820 FUND BALANCE: Beginning of year 235,073 End of year $ 233,093 156 378 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Box Culvert Special Revenue Fund For the year ended June 30, 2023 REVENUES: Interest Total revenues Net change in fund balance FUND BALANCE: Beginning of year End of year $ $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) 5,000 $ 5,000 $ 8,197 $ 3,197 5,000 5,000 8,197 3,197 5,000 $ 5,000 8,197 $ 3,197 398,344 $ 406,541 157 379 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Public Art Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ 45,000 $ 45,000 $ 76,815 $ 31,815 Development revenue - - 7,455 7,455 Total revenues 45,000 45,000 84,270 39,270 EXPENDITURES: Current: Parks and community services 80,250 80,250 39,001 41,249 Total expenditures 80,250 80,250 39,001 41,249 REVENUES OVER (UNDER) EXPENDITURES (35,250) (35,250) 45,269 80,519 OTHER FINANCING SOURCES (USES): Transfers out (150,000) (1,445,860) (474,814) 971,046 Total other financing sources (uses) (150,000) (1,445,860) (474,814) 971,046 Net change in fund balance $ (185,250) $ (1,481,110) (429,545) $ 1,051,565 FUND BALANCE: Beginning of year 3,927,675 End of year $ 3,498,130 158 380 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Miscellaneous Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Charges for services $ 125,000 $ 125,000 $ 117,271 $ (7,729) Interest 2,100 2,100 10,031 7,931 Development revenue 662 662 1,311 649 Total revenues 127,762 127,762 128,613 851 EXPENDITURES: Current: General government 70,000 70,000 44,909 25,091 Total expenditures 70,000 70,000 44,909 25,091 REVENUES OVER (UNDER) EXPENDITURES 57,762 57,762 83,704 25,942 Net change in fund balance $ 57,762 $ 57,762 83,704 $ 25,942 FUND BALANCE: Beginning of year 483,724 End of year $ 567,428 159 381 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Community Development Block Grant Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 305,600 $ 525,984 $ 307,484 $ (218,500) Total revenues 305,600 525,984 307,484 (218,500) EXPENDITURES: Current: General government 299,000 300,254 307,484 (7,230) Community development - 219,130 - 219,130 Total expenditures 299,000 519,384 307,484 211,900 REVENUES OVER (UNDER) EXPENDITURES 6,600 6,600 - (6,600) OTHER FINANCING SOURCES (USES): Transfers out (6,600) (6,600) - 6,600 Total other financing sources (uses) (6,600) (6,600) - 6,600 Net change in fund balance $ - $ - - $ FUND BALANCE: Beginning of year 6,600 End of year $ 6,600 160 382 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual State Grant Park Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 2,022,400 $ 2,022,400 $ - $ (2,022,400) Total revenues 2,022,400 2,022,400 - (2,022,400) OTHER FINANCING SOURCES (USES): Transfers out (2,294,000) (2,294,000) (557,154) 1,736,846 Total other financing sources (uses) (2,294,000) (2,294,000) (557,154) 1,736,846 Net change in fund balance $ (271,600) $ (271,600) (557,154) $ (285,554) FUND BALANCE: Beginning of year - End of year $ (557,154) 161 383 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Building Homes and Jobs Act Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ - $ 310,000 $ - $ (310,000) Total revenues - 310,000 - (310,000) EXPENDITURES: Current: Community development - 1,835 837 998 Total expenditures - 1,835 837 998 REVENUES OVER (UNDER) EXPENDITURES - 308,165 (837) (309,002) Net change in fund balance $ - $ 308,165 (837) $ (309,002) FUND BALANCE: Beginning of year (278,013) End of year $ (278,850) 162 384 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual State Housing Grant Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 300,000 $ 300,000 $ 300,000 $ Total revenues 300,000 300,000 300,000 EXPENDITURES: Current: Community development - 223,087 222,655 432 Total expenditures - 223,087 222,655 432 REVENUES OVER (UNDER) EXPENDITURES 300,000 76,913 77,345 432 Net change in fund balance $ 300,000 $ 76,913 77,345 $ 432 FUND BALANCE: Beginning of year (76,913) End of year $ 432 163 385 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Federal COVID-19 Financial Assistance Special Revenue Fund For the year ended June 30, 2023 EXPENDITURES: Current: General government Total expenditures Net change in fund balance FUND BALANCE: Beginning of year End of year $ $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) - $ - $ 777 $ (777) - - 777 (777) - $ - (777) $ (777) 59,851 $ 59,074 164 386 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual American Rescue Plan Act Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ 3,544,256 $ 3,544,256 $ 1,444,951 $ (2,099,305) Interest - - 92,605 92,605 Total revenues EXPENDITURES: 3,544,256 3,544,256 1,537,556 (2,006,700) Current: General government 1,768,095 1,505,615 785,613 720,002 Police 611,397 1,158,302 751,943 406,359 Community development 128,000 593,941 - 593,941 Total expenditures 2,507,492 3,257,858 1,537,556 1,720,302 REVENUES OVER (UNDER) EXPENDITURES 1,036,764 286,398 - (286,398) Net change in fund balance $ 1,036,764 $ 286,398 - $ (286,398) FUND BALANCE: Beginning of year End of year $ - 165 387 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure RR Special Revenue Fund For the year ended June 30, 2023 REVENUES: Intergovernmental Total revenues $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) - $ 1,378,758 $ 967,149 $ (411,609) - 1,378,758 967,149 (411,609) OTHER FINANCING SOURCES (USES): Transfers out - (1,378,758) (967,149) Total other financing sources (uses) - (1,378,758) (967,149) Net change in fund balance $ - $ - - $ FUND BALANCE: Beginning of year - End of year $ - 411,609 411,609 166 388 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Maintenance Districts 1983-1 Street Lighting Special Revenue Fund For the year ended June 30, 2023 REVENUES: Interest Special assessments $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) 5,000 $ 5,000 $ 13,168 $ 8,168 315,395 315,395 314,514 (881) Total revenues 320,395 320,395 327,682 7,287 EXPENDITURES: Current: Public works and transportation 306,816 321,867 262,596 59,271 Total expenditures 306,816 321,867 262,596 59,271 REVENUES OVER (UNDER) EXPENDITURES 13,579 (1,472) 65,086 66,558 Net change in fund balance $ 13,579 $ (1,472) 65,086 $ 66,558 FUND BALANCE: Beginning of year 622,076 End of year $ 687,162 167 389 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Maintenance Districts 1983-2 Stagecoach Landscape Special Revenue Fund For the year ended June 30, 2023 REVENUES: Interest Special assessments $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) 3,000 $ 3,000 $ 7,791 $ 4,791 101,694 101,694 109,714 8,020 Total revenues 104,694 104,694 117,505 12,811 EXPENDITURES: Current: Public works and transportation 68,008 68,008 62,245 5,763 Total expenditures 68,008 68,008 62,245 5,763 REVENUES OVER (UNDER) EXPENDITURES 36,686 36,686 55,260 18,574 Net change in fund balance $ 36,686 $ 36,686 55,260 $ 18,574 FUND BALANCE: Beginning of year 355,161 End of year $ 410,421 168 390 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Maintenance Districts 1986-1 Dougherty Landscape Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ 4,500 $ 4,500 $ 11,986 $ 7,486 Special assessments 193,591 193,591 194,119 528 Total revenues 198,091 198,091 206,105 8,014 EXPENDITURES: Current: Public works and transportation 104,414 104,414 92,451 11,963 Total expenditures 104,414 104,414 92,451 11,963 REVENUES OVER (UNDER) EXPENDITURES 93,677 93,677 113,654 19,977 OTHER FINANCING SOURCES (USES): Transfers out - (390,301) (19,958) 370,343 Total other financing sources (uses) - (390,301) (19,958) 370,343 Net change in fund balance $ 93,677 $ (296,624) 93,696 $ 390,320 FUND BALANCE: Beginning of year 549,938 End of year $ 643,634 169 391 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Maintenance Districts 1997-1 Santa Rita Landscape Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ 10,000 $ 10,000 $ 26,270 $ 16,270 Special assessments 380,680 380,680 370,213 (10,467) Total revenues 390,680 390,680 396,483 5,803 EXPENDITURES: Current: Public works and transportation 332,028 345,028 292,031 52,997 Total expenditures 332,028 345,028 292,031 52,997 REVENUES OVER (UNDER) EXPENDITURES 58,652 45,652 104,452 58,800 OTHER FINANCING SOURCES (USES): Transfers out (195,000) (195,000) (72) 194,928 Total other financing sources (uses) (195,000) (195,000) (72) 194,928 Net change in fund balance $ (136,348) $ (149,348) 104,380 $ 253,728 FUND BALANCE: Beginning of year 1,195,690 End of year $ 1,300,070 170 392 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Maintenance Districts 1999-1 East Dublin Street Lighting Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Interest $ 12,500 $ 12,500 $ 7,338 $ (5,162) Special assessments 324,437 324,437 308,578 (15,859) Total revenues 336,937 336,937 315,916 (21,021) EXPENDITURES: Current: Public works and transportation 269,161 302,869 214,265 88,604 Total expenditures 269,161 302,869 214,265 88,604 REVENUES OVER (UNDER) EXPENDITURES 67,776 34,068 101,651 67,583 OTHER FINANCING SOURCES (USES): Transfers out (42,000) (546,909) (498,762) 48,147 Total other financing sources (uses) (42,000) (546,909) (498,762) 48,147 Net change in fund balance $ 25,776 $ (512,841) (397,111) $ 115,730 FUND BALANCE: Beginning of year 963,079 End of year $ 565,968 171 393 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Dublin Crossing Community Facilities District No. 2017-1 Special Revenue Fund For the year ended June 30, 2023 REVENUES: Interest Special assessments $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) 2,000 $ 115,000 2,000 $ 115,000 7,516 $ 99,107 5,516 (15,893) Total revenues 117,000 117,000 106,623 (10,377) EXPENDITURES: Current: Public works and transportation 30,498 30,498 8,594 21,904 Total expenditures 30,498 30,498 8,594 21,904 REVENUES OVER (UNDER) EXPENDITURES 86,502 86,502 98,029 11,527 Net change in fund balance $ 86,502 $ 86,502 98,029 $ 11,527 FUND BALANCE: Beginning of year 329,252 End of year $ 427,281 172 394 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Federal Grants - General Special Revenue Fund For the year ended June 30, 2023 Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) REVENUES: Intergovernmental $ - $ 450,000 $ 389,481 $ (60,519) Total revenues - 450,000 389,481 (60,519) EXPENDITURES: Current: General government - 450,000 389,481 60,519 Total expenditures - 450,000 389,481 60,519 REVENUES OVER (UNDER) EXPENDITURES - - - Net change in fund balance FUND BALANCE: Beginning of year End of year $ $ 173 395 City of Dublin Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Energy Improvement Lease Revenue Bond Capital Projects Fund For the year ended June 30, 2023 REVENUES: Interest Total revenues OTHER FINANCING SOURCES (USES): Transfers out Total other financing sources (uses) Net change in fund balance FUND BALANCE: Beginning of year End of year $ $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) - $ - $ 158,815 $ 158,815 - - 158,815 158,815 - (8,890,725) (6,355,686) 2,535,039 - (8,890,725) (6,355,686) 2,535,039 - $ (8,890,725) (6,196,871) $ 2,693,854 9,039,916 $ 2,843,045 174 396 INTERNAL SERVICE FUNDS Vehicle Replacement this fund is an interest bearing Internal Service Fund established to finance necessary vehicle replacements. Building Replacement this fund is an interest bearing Internal Service Fund established to finance future major building component repair expenditures. Equipment Replacement this fund is an interest bearing Internal Service fund established to finance necessary equipment replacements. Retiree Health Care this fund is an interest bearing Internal Service Fund established to account for the contribution made to the California Employers' Retiree Benefit Trust Fund for future retiree health care benefits. Information Technology accounts for all information and technology costs, including staffing. 175 397 City of Dublin Combining Statement of Net Position Internal Service Funds June 30, 2023 Vehicle Building Equipment Replacement Replacement Replacement ASSETS Current assets: Cash and investments $ 2,706,485 $ 12,785,081 $ 8,307,561 Accounts receivable 5,000 Prepaids and other - Total current assets 2,711,485 12,785,081 8,307,561 Noncurrent assets: Capital assets: Land - 10,774,792 Construction in progress - 5,815,755 659,563 Infrastructure - 622,831 122,183 Building and improvements - 63,177,051 Vehicles and equipment 8,392,016 2,424,953 Subscription based I.T. agreements - Less accumulated depreciation and amortization (4,441,078) (46,811,315) (1,390,742) Net capital assets 3,950,938 33,579,114 1,815,957 Total assets 6,662,423 46,364,195 10,123,518 LIABILITIES Current liabilities: Accounts payable and accruals 9,264 4,917 31,611 Due to other funds - SBITA liabilities, due in one year - Total current liabilities 9,264 4,917 31,611 Long-term liabilities: SBITA liabilities, due in more than one year - Total long-term liabilities - Total liabilities 9,264 4,917 31,611 NET POSITION (DEFICIT) Net investment in capital assets Unrestricted 3,950,938 33,579,114 1,815,957 2,702,221 12,780,164 8,275,950 Total net position (deficit) $ 6,653,159 $ 46,359,278 $ 10,091,907 176 398 City of Dublin Combining Statement of Net Position (Continued) Internal Service Funds June 30, 2023 Retiree Information Health Care Technology ASSETS Total Current assets: Cash and investments $ - $ 2,076,287 $ 25,875,414 Accounts receivable 561,663 15,000 581,663 Prepaids and other 202,404 148,753 351,157 Total current assets 764,067 2,240,040 26,808,234 Noncurrent assets: Capital assets: Land - 10,774,792 Construction in progress - 882,868 7,358,186 Infrastructure - 745,014 Building and improvements - 42,732 63,219,783 Vehicles and equipment - 54,883 10,871,852 Subscription based I.T. agreements - 1,479,702 1,479,702 Less accumulated depreciation and amortization - (395,441) (53,038,576) Net capital assets - 2,064,744 41,410,753 Total assets 764,067 4,304,784 68,218,987 LIABILITIES Current liabilities: Accounts payable and accruals (11,719) 406,842 440,915 Due to other funds 727,092 727,092 SBITA liabilities, due in one year - 381,625 381,625 Total current liabilities 715,373 788,467 1,549,632 Long-term liabilities: SBITA liabilities, due in more than one year 839,433 839,433 Total long-term liabilities - 839,433 839,433 Total liabilities 715,373 1,627,900 2,389,065 NET POSITION (DEFICIT) Net investment in capital assets - 843,686 40,189,695 Unrestricted 48,694 1,833,198 25,640,227 Total net position (deficit) $ 48,694 $ 2,676,884 $ 65,829,922 177 399 City of Dublin Combining Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds For the year ended June 30, 2023 OPERATING REVENUES: Charges for services Other revenue Total operating revenues OPERATING EXPENSES: Supplies and services Retiree health premiums Depreciation Total operating expenses OPERATING INCOME (LOSS) NONOPERATING REVENUES (EXPENSES): Interest income Interest and fiscal charges Total nonoperating revenues (expenses) $ Vehicle Building Equipment Replacement Replacement Replacement 746,088 $ 414,278 $ 949,561 146,339 892,427 414,278 949,561 9,265 68,070 25,103 461,313 2,110,624 261,285 470,578 2,178,694 286,388 421,849 (1,764,416) 663,173 54,346 221,532 170,640 54,346 221,532 170,640 INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS: 476,195 (1,542,884) 833,813 Transfers in - 2,000,000 Transfers (out) - (113) Total transfers - 1,999,887 Change in net position 476,195 457,003 833,813 NET POSITION (DEFICIT): Beginning of year 6,176,964 45,902,275 9,258,094 End of year $ 6,653,159 $ 46,359,278 $ 10,091,907 178 400 City of Dublin Combining Statement of Revenues, Expenses and Changes in Fund Net Position (Continued) Internal Service Funds For the year ended June 30, 2023 OPERATING REVENUES: Charges for services Other revenue Total operating revenues OPERATING EXPENSES: $ Retiree Information Health Care Technology Total - $ 2,916,776 $ 5,026,703 916,598 1,062,937 916,598 2,916,776 6,089,640 Supplies and services - 2,215,061 2,317,499 Retiree health premiums 916,597 916,597 Depreciation - 352,733 3,185,955 Total operating expenses 916,597 2,567,794 6,420,051 OPERATING INCOME (LOSS) 1 348,982 (330,411) NONOPERATING REVENUES (EXPENSES): Interest income Interest and fiscal charges Total nonoperating revenues (expenses) INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS: 311 64,978 511,807 - (29,593) (29,593) 311 35,385 482,214 312 384,367 151,803 Transfers in - 2,000,000 Transfers (out) - (37,852) (37,965) Total transfers - (37,852) 1,962,035 Change in net position 312 346,515 2,113,838 NET POSITION (DEFICIT): Beginning of year End of year 48,382 2,330,369 63,716,084 $ 48,694 $ 2,676,884 $ 65,829,922 179 401 City of Dublin Combining Statement of Cash Flows Internal Service Funds For the year ended June 30, 2023 Vehicle Building Equipment Replacement Replacement Replacement CASH FLOWS FROM OPERATING ACTIVITIES: Receipts from customers $ 2,804,883 $ 414,278 $ 949,561 Payments to suppliers and service providers (2,063,796) (63,153) (729) Other revenues 146,339 - Net cash provided by (used in) operating activities 887,426 351,125 948,832 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Cash receipts from other funds Cash disbursements to other funds 2,000,000 (113) Net cash provided by (used in) noncapital financing activities 1,999,887 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Purchase of capital assets (240,304) (114) (461,259) Interest paid on SBITAs - Principal payment made on SBITAs - Net cash used in capital and related financing activities (240,304) (114) (461,259) CASH FLOWS FROM INVESTING ACTIVITIES: Interest received 54,346 221,532 170,640 Net cash provided by investing activities 54,346 221,532 170,640 Net Cash Flows 701,468 2,572,430 658,213 CASH AND CASH EQUIVALENTS - Beginning of year 2,005,017 10,212,651 7,649,348 CASH AND CASH EQUIVALENTS - End of year $ 2,706,485 $ 12,785,081 $ 8,307,561 RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES: Operating income (loss) $ 421,849 $ (1,764,416) $ 663,173 Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation 461,313 2,110,624 261,285 Change in assets and liabilities Accounts receivable (5,000) - Prepaids - - Accounts payable and accruals 9,264 4,917 24,374 Net cash provided by (used in) operating activities $ 887,426 $ 351,125 $ 948,832 180 402 City of Dublin Combining Statement of Cash Flows (Continued) Internal Service Funds For the year ended June 30, 2023 Retiree Information Health Care Technology CASH FLOWS FROM OPERATING ACTIVITIES: Total Receipts from customers $ (346,952) $ 2,901,776 $ 6,723,546 Payments to suppliers and service providers (1,027,096) (2,035,267) (5,190,041) Other revenues 916,598 - 1,062,937 Net cash provided by (used in) operating activities (457,450) 866,509 2,596,442 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Cash receipts from other funds Cash disbursements to other funds 235,695 221,444 (37,852) 2,235,695 183,479 Net cash provided by (used in) noncapital financing activities 457,139 (37,852) 2,419,174 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Purchase of capital assets (46,651) (748,328) Interest paid on SBITAs (29,593) (29,593) Principal payment made on SBITAs (258,644) (258,644) Net cash used in capital and related financing activities (334,888) (1,036,565) CASH FLOWS FROM INVESTING ACTIVITIES: Interest received 311 64,978 511,807 Net cash provided by investing activities 311 64,978 511,807 Net Cash Flows CASH AND CASH EQUIVALENTS - Beginning of year CASH AND CASH EQUIVALENTS - End of year $ 558,747 4,490,858 1,517,540 21,384,556 - $ 2,076,287 $ 25,875,414 RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES: Operating income (loss) $ 1 $ 348,982 $ (330,411) Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation 352,733 3,185,955 Change in assets and liabilities Accounts receivable (450,744) (15,000) (470,744) Prepaids (6,709) (101,535) (108,244) Accounts payable and accruals 2 281,329 319,886 Net cash provided by (used in) operating activities $ (457,450) $ 866,509 $ 2,596,442 181 403 This page intentionally left blank 182 404 CUSTODIAL FUNDS Dublin Boulevard Extension Assessment District to account form the special assessment established to fund the improvements to Dublin Boulevard. Geologic Hazard Abatement Districts two districts were formed under provisions in the California Public Code, Which establishes in section 25670 that a district is a political subdivision of the State and is not an agency or instrumentality of a local agency. The City acts as a trustee of the funds collected and may contractually provide or arrange for services paid for by the District. Fiscal Year 2008-2009 was the first year that tax roll assessments were levied by the Districts. Fallon Village Geologic Hazard abatement District this assessment district was established in 2007, in accordance with a condition of approval for the Fallon Village development project. The District was formed to provide a mechanism for ongoing maintenance on open space areas within the development. The boundary of this assessment district encompasses approximately 175 acres of land, located generally east of Fallon Road. Schaefer Ranch Geologic Hazardous Abatement District this assessment district was established in 2006, in accordance with a condition of approval for the Fallon Village development project. The District was formed to provide a mechanism for ongoing maintenance of open space areas within the development. The boundary of this assessment district encompasses approximately 500 acres of land, located at the westerly boundary of the City limits north of interstate 580, and south of the unincorporated area of Alameda County. Fallon Crossing (North Tassajara) Geologic Hazard Abatement District this assessment district was established to account for the maintenance of open space areas in accordance with a condition of approval for the fallon Crossings development project. The boundary of the District encompasses 68 acres of land located on the northeast side of Tassajara Road, about 2 1/4 Miles north of Interstate Highway 580, Tassajara Road and Moller Creek, a tributary of Tassajara Creek, border the western and northeastern limits of the site. Dublin Crossing Community Facilities District (CFD) No. 2015-1 (Dublin Crossing) Fund is used to account for bond issuances to finance capital facilities and infrastructure within the CFD secured by the collection of Special Taxes on real property within the CFD. The Custodial Fund is custodial in nature (uses the economic resources measurement focus). CFD bonds are not debt obligations of the City. 183 405 City of Dublin Combining Statement of Fiduciary Net Position Custodial Funds June 30, 2023 Dublin Geologic Hazard Abatement Districts Boulevard Fallon Community Extension Crossing Facilities Total Assessment Fallon Schnaefer (North District Custodial District Village Ranch Tassajara) No. 2015-1 Funds ASSETS Cash and investments $ 9,607 $ 9,224,767 $ 6,249,479 $ 3,108,449 $ 18,489,401 $ 37,081,703 Accounts receivable 3,954 - 824 16,492 21,270 Total assets 9,607 9,228,721 6,249,479 3,109,273 18,505,893 37,102,973 LIABILITIES Accounts payable 26,248 26,880 174 3,901 57,203 Total liabilities 26,248 26,880 174 3,901 57,203 NET POSITION Restricted for: Individuals, organizations, and other governments 9,607 9,202,473 6,222,599 3,109,099 18,501,992 37,045,770 Total net position $ 9,607 $ 9,202,473 $ 6,222,599 $ 3,109,099 $ 18,501,992 $ 37,045,770 184 406 City of Dublin Combining Statement of Changes in Fiduciary Net Position Custodial Funds For the year ended June 30, 2023 Dublin Geologic Hazard Abatement Districts Boulevard Fallon Community Extension Crossing Facilities Total Assessment Fallon Schnaefer (North District Custodial District Village Ranch Tassajara) No. 2015-1 Funds ADDITIONS: Special assessments $ - $ 1,214,305 $ 479,691 $ 706,773 $ 6,438,700 $ 8,839,469 Investment income 193 174,498 122,483 54,749 509,815 861,738 Proceeds from bonds - - 21,371,557 21,371,557 Property tax distribution 3,320 1,083 2,391 21,032 27,826 Other 52,500 52,500 Total additions DEDUCTIONS: 193 1,392,123 603,257 763,913 28,393,604 31,153,090 Administration 33,580,624 33,580,624 Project payments 238,844 219,901 52,522 8,942 520,209 Payments of bonds principal 370,000 370,000 Interest expense 4,890,279 4,890,279 Total deductions 238,844 219,901 52,522 38,849,845 39,361,112 Change in net position 193 1,153,279 383,356 711,391 (10,456,241) (8,208,022) NET POSITION: Beginning of year 9,414 8,049,194 5,839,243 2,397,708 28,958,233 45,253,792 End of year $ 9,607 $ 9,202,473 $ 6,227,599 $ 3,109,099 $ 18,501,992 $ 37,045,770 185 407 This page intentionally left blank 186 408 STATISTICAL SECTION This part of the City of Dublin's annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health. Index Financial Trends These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. Revenue Capacity These schedules contain information to help the reader assess the City's most significant local revenue source, the property tax. Debt Capacity These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability issues additional debt in the future. 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. Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs. 187 409 CITY OF DUBLIN, CALIFORNIA Net Position by Component Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year 2014 2015 2016 2017 2018 Governmental Activities Net Investment in Capital Assets $ 445,529,366 $ 444,832,546 $ 460,963,292 $ 487,123,214 $ 501,516,781 Restricted 60,808,540 74,738,217 97,592,438 94,745,655 107,452,493 Unrestricted 97,918,858 107,176,361 111,725,077 120,464,219 141,008,993 Total Primary Government $ 604,256,764 $ 626,747,124 $ 670,280,807 $ 702,333,088 $ 749,978,267 Source: City of Dublin Finance Department 188 410 CITY OF DUBLIN, CALIFORNIA Net Position by Component Last Ten Fiscal Years (Accrual Basis of Accounting) (Continued) Fiscal Year 2019 2020 2021 2022 2023 Governmental Activities Net Investment in Capital Assets $ 531,251,006 $ 539,809,963 $ 537,970,764 $ 554,600,284 $ 545,146,807 Restricted 105,409,183 109,947,040 107,140,245 118,161,236 115,479,147 Unrestricted 177,705,220 193,382,816 211,211,541 216,956,681 261,775,257 Total Primary Government $ 814,365,409 $ 843,139,819 $ 856,322,550 $ 889,718,201 $ 922,401,211 Source: City of Dublin Finance Depaitinent 189 411 Expenses Governmental Activities General government Police Fire Public works Parks and community services Community development Interest on long-term debt Total Governmental Activities Expenses Program Revenues Governmental Activities Charges for Services General government Police Fire Public works Parks and community services Community development Operating Contributions and Grants Capital Contributions and Grants Total Governmental Activities Program Revenues Net (Expense)/Revenue Governmental Activities General Revenues and Other Changes in Net Position Governmental Activities Taxes Property taxes Special assessment taxes Sales tax Other taxes Investment Income, Unrestricted Other General Revenues Total Governmental Activities Change in Net Position Governmental Activities Source: City of Dublin Finance Department CITY OF DUBLIN. CALIFORNIA Changes in Net Position Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year 2014 2015 2016 2017 2018 $ 17,492,272 $ 11,296,896 $ 19,689,049 $ 14,276,843 $ 16,803,802 16,393,410 15,325,113 18,316,420 17,080,942 19,423 ,830 11,376,701 12,198,769 14,725,476 13,687,195 13,315,788 8,363,186 15,336,225 13,883,008 18,351,543 17,147,611 9,018,161 12,149,716 14,625,459 11,193,876 15,640,280 9,169,788 5,713,196 11,410,946 14,249,950 7,074,630 172,949 156,897 147,195 136,867 125,881 71,986,467 72,176,812 92,797,553 88,977,216 89,531,822 $ 153,544 286,220 1,877,865 4,116,145 2,753,911 10,393,367 1,674,815 20,914,994 42,170,861 $ 5,777,971 399,802 1,746,581 2,987,235 3,009,383 7,657,467 955,677 21,931,981 $ (29,815,606) $ 24,274,856 1,011,452 17,833,314 5,427,627 853,147 316,785 49,717,181 $ 19,901,575 $ 44,466,097 $ 5,209,378 $ 5,402,925 $ 6,060,099 362,054 322,231 335,929 1,633,056 1,426,973 1,551,899 2,698,767 3,386,621 3,517,700 2,931,553 2,950,625 4,638,050 13,217,027 9,334,477 10,139,788 1,629,137 8,008,289 12,577,699 38,433,119 21,133,748 23,438,110 66,114,091 51,965,889 62,259,274 (27,710,715) $ (26,683,462) $ (37,011,327) $ (27,272,548) 29,437,951 1,264,204 19,211,823 6,159,654 592,881 429,328 57,095,841 33,598,601 1,359,212 22,070,547 6,606,016 2,937,999 3,644,670 70,217,045 36,964,785 40,628,040 1,416,721 1,472,933 21,186,333 21,134,636 6,834,545 43,787 (710,595) (558,269) 3,371,819 3,335,600 69,063,608 66,056,727 29,385,126 $ 43,533,583 $ 32,052,281 $ 38,784,179 190 412 Expenses CITY OF DUBLIN. CALIFORNIA Changes in Net Position Last Ten Fiscal Years (Accrual Basis of Accounting) (Continued) Fiscal Year 2019 2020 2021 2022 2023 Governmental Activities General government $ 15,387,028 $ 24,851,393 $ 23,710,251 $ 23,516,577 $ 27,027,922 Police 21,814,982 22,483,378 24,681,714 24,439,146 27,849,316 Fire 14,152,331 14,122,166 15,227,074 14,657,052 16,308,574 Public works 24,131,711 21,103,350 23,769,070 25,252,334 30,353,850 Parks and community services 12,750,878 10,548,537 9,327,718 11,745,611 11,207,229 Community development 5,606,118 5,406,572 11,384,023 6,777,210 6,969,557 Interest on long-term debt - - 336,950 583,787 Total Governmental Activities Expenses 93,843,048 98,515,396 108,099,850 106,724,880 120,300,235 Program Revenues Governmental Activities Charges for Services General government $ 6,520,152 $ 7,507,286 $ 9,113,104 $ 10,129,727 $ 10,855,746 Police 330,280 244,363 214,223 241,962 253,956 Fire 1,708,807 1,603,243 2,103,228 2,062,704 2,147,455 Public works 3,132,543 2,471,032 2,453,787 3,361,847 2,606,030 Parks and community services 5,287,193 3,237,611 1,388,778 5,145,083 5,495,143 Community development 7,742,076 4,402,789 5,182,639 6,719,349 6,189,741 Operating Contributions and Grants 7,633,916 4,940,586 5,545,115 7,273,101 11,046,967 Capital Contributions and Grants 34,517,687 9,192,691 5,674,477 16,457,860 7,033,281 Total Governmental Activities Program Revenues 66,872,654 33,599,601 31,675,351 51,391,633 45,628,319 Net (Expense)/Revenue Governmental Activities $ (26,970,394) $ (64,915,795) $ (76,424,499) $ (55,333,247) $ (74,671,916) General Revenues and Other Changes in Net Position Governmental Activities Taxes Property taxes 44,293,602 49,086,335 53,007,086 55,186,388 59,056,139 Special assessment taxes 1,469,840 1,523,257 1,550,479 1,527,036 1,607,028 Sales tax 26,297,803 22,506,975 26,289,165 27,935,894 30,541,735 Other taxes 8,223,510 7,280,323 7,185,319 8,281,142 8,729,684 Investment Income, Unrestricted 8,589,252 10,485,543 (975,548) (12,803,156) 2,759,385 Other General Revenues 2,483,530 2,276,391 2,550,729 8,601,594 4,660,955 Total Governmental Activities 91,357,537 93,158,824 89,607,230 88,728,898 107,354,926 Change in Net Position Governmental Activities $ 64,387,143 $ 28,243,029 $ 13,182,731 $ 33,395,651 $ 32,683,010 Source: City of Dublin Finance Department 191 413 General Fund Unreserved, designated for: Capital Improvements Projects Carryover Unreserved, undesignated: Non -Spendable Restricted Committed Assigned Unassigned Total General Fund All Other Governmental Funds Non -Spendable Restricted Committed Assigned Unassigned Total All Other Governmental Funds Total Governmental Funds CITY OF DUBLIN. CALIFORNIA Fund Balances of Governmental Funds Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year 2014 2015 2016 43,787 $ 2,465,678 500,000 34,124,267 29,259,333 13,228,484 79,621,549 1,475,691 500,000 38,531,179 35,875,264 21,324,360 97,706,494 729,883 579,000 38,928,755 39,078,695 29,867,693 109,184,026 2017 198,878 1,762,000 36,213,714 50,126,807 34,114,263 122,415,662 $ - $ - $ - $ - $ 61,710,448 75,646,848 84,453,929 82,686,743 (923,409) 60,787,039 $ 140,408,588 $ Source: City of Dublin Finance Depaitinent (930,131) 13,138,509 11,808,233 74,716,717 97,592,438 172,423,211 $ 206,776,464 94,494,976 $ 216,910,638 $ 2018 7,391 1,938,000 43,740,492 57,267,840 39,158,943 142,112,666 650 105,476,681 (1,998,366) 103,478,965 245,591,631 192 414 General Fund Unreserved, designated for: Capital Improvements Projects Carryover Unreserved, undesignated: Non -Spendable Restricted Committed Assigned Unassigned Total General Fund All Other Governmental Funds Non -Spendable Restricted Committed Assigned Unassigned Total All Other Governmental Funds Total Governmental Funds CITY OF DUBLIN. CALIFORNIA Fund Balances of Governmental Funds Last Ten Fiscal Years (Accrual Basis of Accounting) (Continued) Fiscal Year 2019 2020 2021 12,818 1,938,000 47,267,326 60,771,810 61,235,819 171,225,773 $ - $ 107,090,763 (3,737,589) 103,353,174 $ 274,578,947 $ Source: City of Dublin Finance Depaitiiient 13,061 1,938,000 57,828,475 64,004,658 66,865,027 190,649,221 13,266 4,493,314 70,694,542 66,743,519 67,819,855 209,764,496 2022 10,541 4,261,640 73,346,367 93,266,322 52,972,636 223,857,506 25,000 $ - $ - $ 104,872,535 (3,522,706) 101,374,829 292,024,050 2023 4,859 4,324,132 76,016,419 125,043,298 44,347,902 249,736,610 102,613,783 122,939,512 111,155,015 (326,876) 102,286,907 $ 312,051,403 (875,851) (876,004) 122,063,661 110,279,011 $ 345,921,167 $ 360,015,621 193 415 Revenues Property taxes Taxes other than property Intergovernmental Licenses and permits* Charges for services Investment income Use of property Fines and forteitures Development fees* Special assessments Other revernues Total Revenues Expenditures Current: General government Police Fire Public works Parks and community services Community development Capital Outlay: General Community improvements Parks Public art Streets Debt Service: Principal Interest and fiscal charges Total Expenditures Excess of Revenues Over (Under) Expenditures Other Financing Sources (Uses) Proceeds from Debt Transfers In Transfers Out CITY OF DUBLIN. CALIFORNIA Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year 2014 2015 2016 2017 2018 $ 25,448,254 $ 29,437,951 $ 33,598,601 $ 36,964,784 $ 40,628,040 23,769,133 25,371,476 28,676,662 28,020,877 27,089,866 2,574,159 3,245,822 3,303,521 9,352,861 12,415,367 293,941 301,072 314,206 318,981 318,400 12,326,848 13,737,934 13,846,381 14,185,768 17, 859,770 1,101,634 1,071,936 3,689,940 168,792 666,808 1,591,784 2,352,810 6,751,864 1,539,669 1,669,841 323,601 320,629 290,871 260,220 275,665 21,358,140 24,276,317 43,038,360 26,866,804 24,465,477 1,025,239 1,264,201 1,359,214 1,416,721 1,472,932 2,762,970 3,499,480 1,351,331 1,763,454 7,363,700 Total Other Financing Sources (Uses) Net Change in Fund Balances $ Debt Service as percentage of non - capital expenditures 92, 575,703 104, 879,628 13 6,220,951 120,858,931 134,225,866 8,411,507 11,471,412 20,715,735 13,313,517 14,020,898 16,155,083 15,697,432 17, 886,990 17,183,853 19,355,889 11,226,414 11, 930,245 12,265,614 13,442,239 13,431, 891 7,422,110 8,481,686 8,616,323 13,433,983 10,718,547 9,349,729 9,731,003 10,791,185 8,934,718 13,585,706 9,102,734 6,059,180 11,348,674 11,652,735 6,700,773 13,316,472 1,241,494 666,478 1,922,766 2,380,766 21,497 68,190 117,104 3,854 76,795 9,451,657 4,742,328 23,469,847 26,113,810 10,606,254 2,403,926 3,568,142 3,652,808 10,516,675 12,832,455 1,345,484 86,861,129 72,991,112 109,530,758 116,518,150 105,055,458 5,714,574 31,888,516 26,690,193 4,340,781 29,170,408 25,192,268 9,625,456 (20,385,523) (9,455,561) 4,806,745 169,895 10,521,319 $ 32,058,411 $ 0.0% 0.0% - 5,450,042 27,912,037 38,313,026 24,363,489 (29,903,351) (37,969,675) (24,852,904) (1,991,314) 5,793,393 (489,415) 24,698,879 $ 10,134,174 $ 28,680,993 0.0% * Some of permits revenue has been considered to be an integral part of development revenue and therefore has been reclassed to development revenue effective in fiscal year 20/21. 0.0% 1.7% Source: City of Dublin Finance Department 194 416 Revenues Property taxes Taxes other than property Intergovernmental Licenses and permits* Charges for services Investment income Use of property Fines and forteitures Development fees* Special assessments Other revernues Total Revenues Expenditures Current: General government Police Fire Public works Parks and community services Community development Capital Outlay: General Community improvements Parks Public art Streets Debt Service: Principal Interest and fiscal charges Total Expenditures Excess of Revenues Over (Under) Expenditures CITY OF DUBLIN. CALIFORNIA Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (Accrual Basis of Accounting) (Continued) 2019 $ 44,293,602 32,949,484 8,961,332 291,788 16,786,806 10,345,636 1,519,342 265,971 21,426,005 1,469,839 4,963,646 143,273,451 2020 $ 49,086,335 28,312,778 7,411,403 236,972 14,433,980 12,006,831 1,381,729 196,840 10,178,191 1,523,256 1,675,842 Fiscal Year 2021 $ 53,007,086 31,826,343 10,805,708 334,852 11,934,020 183,258 1,208,739 177,477 10,891,389 1,550,480 2,124,277 126,444,157 124,043,629 14,894,745 23,151,872 22,104,295 21,983,278 22,177,174 23,755,356 14,269,535 14,244,913 14,760,311 14,708,764 13, 821,133 14,105,010 9,708,040 7,228,275 6,085,251 5,543,073 4,989,648 10,033,900 11,240,369 9,828,253 6,614,602 1,081,809 6,180,120 4,170,540 14,666,554 5,488,030 3,116,314 1,368,186 1,368,186 1,368,186 109,464,353 108,477,604 106,113,765 33, 809,098 17,966,553 17,929,864 Other Financing Sources (Uses) Proceeds from Debt - Transfers In 27,100,426 Transfers Out (31,922,207) Total Other Financing Sources (Uses) Net Change in Fund Balances $ 21,651,510 14,046,539 (22,172,960) (11,949,050) (4,821,781) (521,450) 28,987,317 $ 17,445,103 $ 2022 2023 $ 55,186,388 $ 59,056,139 34,391,349 37,309,999 9,579,161 14,287,723 354,643 323,098 15,941,968 17,077, 374 (11,905,192) 4,860,720 2,032,711 2,565,042 193,018 207,437 24,862,035 11, 443, 674 7,760,922 1,607,027 1,527,035 3,733,205 2,097,489 20,027,353 $ Debt Service as percentage of non - capital expenditures 1.9% 1.5% 1.4% * Some of permits revenue has been considered to be an integral part of development revenue and therefore has been reclassed to development revenue effective in fiscal year 20/21. 139,924,038 152,471,438 23,539,492 25,381,768 15,699,080 15,710,181 8,756,857 5,795,288 12,978,975 13,400,686 4,030,047 505,000 419,521 126,216,895 13,707,143 21,042,136 30,644,511 (31,524,026) 20,162,621 33,869,764 $ 1.0% 26,593,651 27,510,001 16,297,807 20,599,510 8,301,423 5,881,891 11,829,805 4,539,778 474,814 13,053,219 655,000 678,050 136,414,949 16,056,489 29,950,377 (31,912,412) (1,962,035) 14,094,454 1.2% Source: City of Dublin Finance Department 195 417 CITY OF DUBLIN. CALIFORNIA Assessed Value of Taxable Property Last Ten Fiscal Years Fiscal City Wide Year Real Property Net Taxable Average Ended Residential Commercial Industrial Unsecured/ Less: Assessed Total Direct June 30 Property Property Property Other Property Exemptions Value Tax Rate 2014 $ 7,135,260,308 $ 1,336,760,537 $ 246,334,563 $ 1,035,990,618 $(172,869,596) $9,581,476,430 0.2380% 2015 8,431,051,125 1,391,578,857 274,410,187 1,138,571,747 (185,639,690) 11,049,972,226 0.2373% 2016 9,662,162,719 1,481,865,501 277,588,684 1,261,568,728 (152,705,687) 12,530,479,945 0.2367% 2017 10,563,641,612 1,572,348,815 276,986,936 1,412,347,150 (151,208,054) 13,674,116,459 0.2365% 2018 11,483,621,200 1,634,851,757 279,900,741 1,494,613,752 (91,891,868) 14,801,095,582 0.2364% 2019 12,705,642,088 1,713,788,644 284,936,683 1,623,924,258 (181,733,659) 16,146,558,014 0.2363% 2020 14,169,003,039 1,819,769,185 302,957,585 1,719,280,594 (181,569,809) 17,829,440,594 0.2360% 2021 15,481,016,928 2,109,649,340 303,634,663 1,516,019,943 (240,382,905) 19,169,937,969 0.2359% 2022 16,240,797,288 2,126,716,219 342,361,488 1,436,361,129 (240,405,849) 19,905,830,274 0.2358% 2023 18,427,843,464 2,403,746,968 371,768,732 1,339,595,244 (222,045,596) 22,320,908,812 0.2347% Source: HDL Coren & Cone and Alameda County Assessor Combined Tax Rolls, 2013/14 through 2022/23 Note: Actual property value data not available in California. (1) California cities do not set their own direct tax rate. The state constitution establishes the rate at 1% and allocates a portion of that amount by an annual calculation, to all the taxing entities within a tax rate area. (2) The City-wide Direct Tax Rate is an average, the actual tax rate for each property varies according to its tax rate area. This average tax rate is net of State Shifts of local property tax revenue to Education and net of Admin fees. 196 418 This page intentionally left blank 197 419 CITY OF DUBLIN. CALIFORNIA Direct and Overlapping Property Tax Rates Last Ten Fiscal Years (Rate per $100 of assessed value) City Direct Rates Overlapping Rates (1) Bay Area Fiscal Basic Total Rapid Year Levy Direct Transit Castro Valley Unified School Bonds 2013-14 1.00000 0.23796 0.00430 0.09240 2014-15 1.00000 0.23730 0.00750 0.08510 2015-16 1.00000 0.23669 0.00450 0.08520 2016-17 1.00000 0.23650 0.00260 0.00000 2017-18 1.00000 0.23644 0.00800 0.00000 2018-19 1.00000 0.23632 0.00700 0.00000 2019-20 1.00000 0.23603 0.01200 0.00000 2020-21 1.00000 0.23593 0.01390 0.00000 2021-22 1.00000 0.23582 0.00600 0.00000 2022-23 1.00000 0.23469 0.01400 0.00000 Chabot -Las Positas Community College Boards 0.02190 0.02140 0.02170 0.01980 0.02460 0.04430 0.04220 0.02140 0.04580 0.03880 Dublin Unified Bonds 1A & B Source: HDL Coren & Cone and Alameda County Assessor Combined Tax Rolls, 2013/14 through 2022/23 (1) Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners. These are voter approved levies in addition to the 1 % State levy. (2) The City's share of the 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. 0.09930 0.11470 0.10770 0.07670 0.09720 0.14520 0.14600 0.14240 0.19640 0.17160 198 420 East Bay Fiscal Regional Year Park 2013-14 0.00510 2014-15 0.00780 2015-16 0.00850 2016-17 0.00670 2017-18 0.00320 2018-19 0.00570 2019-20 0.00600 2020-21 0.00140 2021-22 0.00200 2022-23 0.00580 CITY OF DUBLIN, CALIFORNIA Direct and Overlapping Property Tax Rates Last Ten Fiscal Years (Rate per $100 of assessed value) (Continued) Flood Zone 7 State Water Bonds 0.02280 0.02570 0.02500 0.03430 0.03330 0.03320 0.03090 0.03090 0.03070 0.02790 Livermore Valley County Total City's Share Joint Unified Wide Direct & Overlapping of 1% Levy per School Board Go Bond Tax Rate Proposition 13 0.06070 0.05960 0.04970 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.01120 0.01080 0.00360 0.00410 0.01030 1.30650 1.32180 1.30230 1.14010 1.16630 1.24660 1.24790 1.21360 1.28500 1.26840 0.2818 0.2818 0.2817 0.2818 0.2818 0.2818 0.2818 0.2818 0.2817 0.2817 199 421 CITY OF DUBLIN, CALIFORNIA Principal Property Tax Payers Current year and Nine Years Ago 2022-23 2013-14 Percentage Percentage of Total City of Total City Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value Kaiser $ 339,697,329 1 1.60% Avalon at Dublin Station II, LP 252,319,482 2 1.19% GH Pacvest LLC 146,567,133 3 0.69% Ross Dress for Less 131,837,783 4 0.62% 4800 Tassajara Road Apts Invest LLC 130,529,328 5 0.62% Dublin Station Owner LLC 125,306,616 6 0.59% Dublin Crossing LLC 123,537,632 7 0.58% Dublin Corporate Center Owner LLC 119,269,187 8 0.56% Essex Dublin Owner, LP 113,065,170 9 0.53% Carl Zeiss Pension Trust Properties LLC 106,776,195 10 0.50% Trust NOIP Dublin, LP $ 152,108,352 1 1.61% 4800 Tassajara Road Apartments Investors 113,981,488 2 1.21% Dublin Station Owner, LLC 88,640,918 3 0.94% Bere Island Properties I, LLC 87,196,783 4 0.92% Tishman Speyer Archstone Smith Emerald 81,245,694 5 0.86% BIT Holding Sixty -Three, Inc 74,641,655 6 0.79% KB Home South Bay, Inc 73,955,233 7 0.78% Dublin Corporate Center 72,000,000 8 0.76% Kaiser Foundation Hospitals 65,811,994 9 0.70% Ross Dress for Less 61,582,600 10 0.65% Subtotal $ 1,588,905,855 7.50% $ 871,164,717 9.22% Source: HDL Coren & Cone and Alameda County Assessor Combined Tax Rolls 200 422 CITY OF DUBLIN, CALIFORNIA Property Tax Levies and Collections Last Ten Fiscal Years Fiscal Year Current Percent Delinquent Total Ended Total Tax of Levy Tax Tax Percent June 30 Tax Levy Collections Collected Collections Collections of Levy 2014 $ 27,001,559 $ 26,200,578 97.03% $ 432,070 $ 26,632,648 97.03% 2015 31,129,982 30,434,412 97.77% 412,643 30,847,054 97.77% 2016 35,304,627 34,734,843 98.39% 357,472 35,092,315 98.39% 2017 38,529,558 38,100,547 98.89% 335,955 38,436,502 98.89% 2018 41,708,007 41,594,518 99.73% 362,487 41,957,005 99.73% 2019 45,499,386 45,357,078 99.69% 330,947 45,688,025 99.69% 2020 50,245,147 50,102,147 99.72% 379,250 50,481,396 99.72% 2021 54,024,719 53,621,996 99.25% 520,190 54,142,186 99.25% 2022 56,098,611 56,018,305 99.86% 425,907 56,444,212 99.86% 2023 62,884,696 59,864,270 95.20% 437,794 60,302,064 95.20% Source: Alameda County Assessor Office 201 423 CITY OF DUBLIN, CALIFORNIA Direct and Overlapping Debt June 30, 2023 Total Property Tax Assessed Value of Taxable Property OVERLAPPING TAX AND ASSESSMENT DEBT: Alameda County Bay Area Rapid Transit District Chabot -Las Positas Community College District Dublin Joint Unified School District East Bay Regional Park District City of Dublin Community Facilities District No. 2015-1 California Statewide Communities Development Authority 1915 Act Bonds TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT DIRECT AND OVERLAPPING GENERAL FUND DEBT Alameda County General Fund Obligations Alameda -Contra Costa Transit District Certificates of Participation City of Dublin General Fund Obligations Dublin Unified School District General Fund Obligations Eden Township Healthcare District General Fund Obligations TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT TOTAL DIRECT DEBT TOTAL OVERLAPPING DEBT COMBINED TOTAL DEBT (2) RATIOS TO ASSESSED VALUATION: Total Overlapping Tax and Assessment Debt 4.44% Total Direct Debt 0.08% Combined Total Debt 4.84% Source: California Municipal Statistics, Inc. Outstanding Debt 6/30/2023 $ 515,890,000 2,484,285,000 756,200,000 630,082,953 175,955,000 117,335,000 763,600 706,903,500 11,220,000 17,405,000 25,611,224 13,235,000 Percentage Applicable to City of Dublin (1) 5.656% 2.225% 13.640% 99.983% 3.463% 100.00% 100.00% 5.656% 0.168% 100.000% 99.983% 0.818% Estimated Share of Overlapping Debt $ 29,178,738 55,275,341 103,145,680 629,975,839 6,093,322 117,335,000 763,600 $ 941,767,520 39,982,462 18,850 17,405,000 25,606,870 108,262 $ 83,121,444 $ 17,405,000 $ 1,007,483,964 $ 1,024,888,964 Notes: (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. 202 424 This page intentionally left blank 203 425 CITY OF DUBLIN, CALIFORNIA Legal Debt Margin Information Last Ten Fiscal Years Legal Debt Margin Calculation for Fiscal Year 2022-23 Assessed value (net) - June 30, 2023 (1) $ 22,320,908,812 Debt limit: 15% of assessed value 3,348,136,322 Less total bonded debt, general obligation Legal debt margin (2) $ 3,348,136,322 Conversion Percentage for Calculation of Debt Limit (3) 25% $ 837,034,080 Fiscal Year 2013-14 2014-15 2015-16 2016-17 2017-18 Debt limit $ 361,622,926 $ 416,774,836 $ 469,892,998 $ 512,779,367 $ 555,041,084 Total net debt applicable to limit Legal debt margin $ 361,622,926 $ 416,774,836 $ 469,892,998 $ 512,779,367 $ 555,041,084 Total net debt applicable to the limit as a percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0% (1) Source: City of Dublin Finance Department (2) The legal debt margin for the City of Dublin, California, is calculated using a debt limit of 15 percent of the assessed value of property within the City limits. (Gov Code of State of California) (3) The government code 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 parcel) 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 margin was enacted by the State of California for local governments located within the state. 204 426 CITY OF DUBLIN. CALIFORNIA Legal Debt Margin Information Last Ten Fiscal Years (Continued) Fiscal Year 2018-19 2019-20 2020-21 2021-22 2022-23 Debt limit $ 605,495,926 $ 668,604,022 $ 718,872,674 $ 746,468,635 $ 837,034,080 Total net debt applicable to limit Legal debt margin $ 605,495,926 $ 668,604,022 $ 718,872,674 $ 746,468,635 $ 837,034,080 Total net debt applicable to the limit as a percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0% 205 427 CITY OF DUBLIN, CALIFORNIA Demographic And Economic Statistics Last Ten Calendar Years (Dollars in Thousands) Per Capita Rank in Size Fiscal City Personal Personal Unemployment of Year Population (1) Income, in thousands (1) Income (1) Rate (2) California Cities (3) 2013 53,462 $ 2,321,908 $ 43,431 3.5% 181 2014 54,695 2,333,289 42,660 3.6% 185 2015 57,349 2,562,296 44,679 2.9% 156 2016 59,686 2,836,816 47,529 2.7% 153 2017 60,939 3,101,125 50,889 2.8% 153 2018 63,445 3,441,955 54,251 2.7% 147 2019 64,826 3,789,339 58,454 2.5% 140 2020 72,589 4,464,441 61,503 6.6% 140 2021 71,674 4,465,505 62,303 4.2% 119 2022 72,060 4,876,156 67,668 4.6% 121 Sources: (1) US Census Buraeu, most recent estimates July 1, 2022 (2) State of California, Employment Development Department June 2023 (3) State of California, Depaitiuent of Finance - California Cities Ranked by January 2023 Total Population 206 428 CITY OF DUBLIN, CALIFORNIA Property Value, Construction, and Bank Deposits Last Ten Fiscal Years Total Number of Commercial Residential Fiscal Year Ended Building Permits Construction Value Construction Value 30-Jun Issued (1) (1) (1) Bank Deposits (2) 2014 2,443 $ 57,812,261 $ 322,511,777 N/A 2015 2,068 60,793,275 295,988,465 N/A 2016 2,812 102,148,173 323,747,409 N/A 2017 2,806 177,500,725 308,916,668 N/A 2018 2,803 54,086,352 383,817,023 N/A 2019 119,498,163 272,846,465 N/A 2020 1,866 45,031,310 157,262,586 N/A 2021 2,393 42,330,706 177,291,325 N/A 2022 2,437 70,148,588 258,217,767 N/A 2023 2,781 223,087,585 173,769,864 N/A Source: 1) City of Dublin Community Development Department 207 429 CITY OF DUBLIN, CALIFORNIA Principal Employers Current Year and Prior Year (Dollars in thousands) 2014 2015 2016 2017 Estimated Estimated Estimated Estimated Number of Number of Number of Number of Employer Employees Rank Employees Rank Employees Rank Employees Rank United States Government & Federal Correction Institute 2,100 1 2,100 1 2,100 1 2,100 1 County of Alameda 465 6 465 6 325 6 860 3 Dublin Unified School District 733 3 1,117 3 915 2 975 2 Ross Stores Headquarters 1,200 2 1,200 2 500 4 800 4 Zeiss Meditec 535 5 535 5 500 4 481 5 Kaiser Permanente - NA - NA - NA - NA Patelco Credit Union - NA - NA - NA - NA Snowflake, Inc. - NA - NA - NA - NA Target Stores 412 7 388 7 350 5 350 8 TriNet NA - NA - NA NA City of Dublin 221 10 N/A N/A 237 9 377 7 SAP (Formerly: Sybase Corporation) 604 4 604 4 700 3 NA De Silva Gates Construction N/A N/A 300 9 300 7 300 9 Whole Foods - NA NA - NA NA Callidus Cloud N/A N/A 350 8 350 5 400 6 Micro Dental Laboratories 242 8 - NA - NA - NA Safeway 284 9 284 10 280 8 280 10 Subtotal 6,796 Total City Day Population Source: City of Dublin Office of Economic Development 7,343 6,557 6,923 208 430 CITY OF DUBLIN. CALIFORNIA Principal Employers Current Year and Prior Year (Dollars in thousands) (Continued) 2018 2019 2020 2021 Estimated Estimated Estimated Estimated Number of Number of Number of Number of Employer Employees Rank Employees Rank Employees Rank Employees Rank United States Government & Federal Correction Institute 2,100 1 1,450 1 1,400 1 1,608 1 County of Alameda 870 4 975 4 1,165 2 1,165 2 Dublin Unified School District 1,007 2 1,096 3 1,115 3 1,070 4 Ross Stores Headquarters 950 3 1,100 2 1,100 4 1,100 3 Zeiss Meditec 465 5 450 6 450 6 620 5 Kaiser Permanente NA 600 5 510 5 600 6 Patelco Credit Union NA NA 380 8 404 7 Snowflake, Inc. NA NA NA NA Target Stores 325 9 380 9 380 8 350 9 TriNet 343 8 400 8 400 7 363 8 City of Dublin 433 6 400 7 332 10 250 10 SAP (Formerly: Sybase Corporation) - NA - NA - NA NA De Silva Gates Construction NA NA - NA NA Whole Foods 240 NA 350 10 - NA NA Callidus Cloud NA NA - NA NA Micro Dental Laboratories NA NA NA NA Safeway NA NA - NA NA Subtotal 6,733 Total City Day Population Source: City of Dublin Office of Economic Development 7,201 7,232 7,530 209 431 Employer CITY OF DUBLIN, CALIFORNIA Principal Employers Current Year and Prior Year (Dollars in thousands) (Continued) 2022 2023 Estimated Estimated Number of Number of Employees Rank Employees Rank United States Government & Federal Correction Institute 1,589 1 3,275 1 County of Alameda 1,307 2 1,274 2 Dublin Unified School District 1,200 3 1,235 3 Ross Stores Headquarters 1,160 4 1,188 4 Zeiss Meditec 692 6 831 5 Kaiser Permanente 601 7 662 6 Patelco Credit Union 831 5 442 7 Snowflake, Inc. 250 9 350 8 Target Stores 344 8 341 9 TriNet 215 10 215 10 City of Dublin NA - NA SAP (Formerly: Sybase Corporation) NA - NA De Silva Gates Construction NA - NA Whole Foods NA - NA Callidus Cloud NA - NA Micro Dental Laboratories NA - NA Safeway NA NA Subtotal 8,189 9,813 Total City Day Population Source: City of Dublin Office of Economic Development 210 432 This page intentionally left blank 211 433 CITY OF DUBLIN CALIFORNIA Full -Time Equivalent City Employees by Department Last Ten Fiscal Years 2014 2015 2016 2017 2018 City Manager Office 16.25 18.25 18.50 18.00 19.00 Finance 7.50 7.75 7.75 8.00 8.00 Community Development 18.45 18.45 18.45 19.95 19.95 Fire 1.00 1.00 1.00 1.00 1.00 Police 6.00 5.00 5.00 4.00 4.00 Parks & Community Services 21.85 22.10 24.10 24.60 24.60 Public Works 15.95 18.95 18.95 19.45 18.45 Total 87.00 91.50 93.75 95.00 95.00 Source: City of Dublin Finance Department 212 434 CITY OF DUBLIN CALIFORNIA Full -Time Equivalent City Employees by Department Last Ten Fiscal Years (Continued) 2019 2020 2021 2022 2023 City Manager Office 20.10 19.10 22.00 25.00 26.00 Finance 8.00 9.00 9.00 9.00 8.00 Community Development 19.35 19.35 18.00 19.00 19.00 Fire 1.00 1.00 1.00 1.00 1.00 Police 4.00 4.00 4.00 4.00 4.00 Parks & Community Services 23.10 23.10 22.00 23.00 23.00 Public Works 18.45 18.45 18.00 18.00 21.00 Total 94.00 94.00 94.00 99.00 102.00 Source: City of Dublin Finance Department 213 435 Function/Program CITY OF DUBLIN CALIFORNIA Operating Indicators by Function/Program Last Ten Fiscal Years 2014 2015 2016 2017 2018 Police: Calls for Service 34,567 32,496 35,005 38,688 38,568 Citations Issued 8,530 7,175 7,087 7,164 7,051 Arrests 1,934 1,091 1,225 1,315 1,653 Fire: Emergency Calls 2,859 2,667 2,734 2,848 3,247 Inspections 3,664 3,948 4,304 4,141 4,034 Building Plan Reviews and Consultations 1,561 1,072 1,633 1,654 1,195 Public Works: Bike Path Maintenance (hours) 749 416 799 695 742 Street Sign Maintenance (number of signs) 426 368 510 359 1,838 Curb Painting (linear feet) 5,808 32,512 2,922 3,846 3,216 Replace Street Asphalt (square feet) 18,112 15,800 31,000 73,436 75,087 Street Sweeping (curb miles) 5,931 5,953 5,993 6,026 8,033 Parks and Community Services: Museum Visitors 8,256 5,272 3,591 3,525 3,422 Afterschool Recreation (participants/day) 322 364 363 367 405 Preschool Classes Participants 430 327 335 158 131 Youth Basketball League Participants 911 994 1,074 1,156 1,035 Senior Center Average Daily Attendance 220 233 236 274 279 Community Development: Planning Applications 59 56 52 58 48 Building Permits 2,443 2,068 2,812 2,806 2,803 Building Inspections 22,345 20,197 20,784 25,186 25,574 Source: City of Dublin 214 436 Function/Program CITY OF DUBLIN CALIFORNIA Operating Indicators by Function/Program Last Ten Fiscal Years (Continued) 2019 2020 2021 2022 2023 Police: Calls for Service 38,480 34,643 30,018 30,414 34,191 Citations Issued 7,968 5,806 5,582 5,367 5,821 Arrests 1,821 1,510 1,514 1,496 1,778 Fire: Emergency Calls 3,245 3,443 3,692 4,797 4,565 Inspections 4,284 2,964 2,628 1,875 2,520 Building Plan Reviews and Consultations 797 490 606 873 917 Public Works: Bike Path Maintenance (hours) 969 863 874 1,071 560 Street Sign Maintenance (number of signs) 2,569 546 664 428 428 Curb Painting (linear feet) 3,893 14,502 123 305 2,472 Replace Street Asphalt (square feet) 1,636,012 2,270,000 117,767 36,695 750,000 Street Sweeping (curb miles) 7,936 7,210 8,146 8,733 8,735 Parks and Community Services: Museum Visitors 2,757 2,011 147 560 365 Afterschool Recreation (participants/day) 416 334 649 528 664 Preschool Classes Participants 160 185 98 308 274 Youth Basketball League Participants 1,075 792 683 1,149 Senior Center Average Daily Attendance 299 245 222 166 475 Community Development: Planning Applications 31 40 52 44 44 Building Permits 2,350 1,866 2,393 2,437 2,781 Building Inspections 20,951 13,339 10,759 14,178 12,633 Source: City of Dublin 215 437 Function/Program Public safety: Police stations Fire stations CITY OF DUBLIN, CALIFORNIA Capital Asset Statistics by Function/Program Last Ten Fiscal Years Fiscal Year 2014 2015 2016 2017 2018 1 3 1 1 1 1 3 3 3 3 Public works: Street Lights 4,513 4,520 4,530 4,540 4,631 Miles of Streets 120 120 120 127 128 Miles of curbs 248 248 248 254 256 Traffic Signals 93 93 94 95 97 City Trees 7,477 7,521 8,556 8,526 8,776 City Landscape (acres) 69 70 74 74 103 Parks and recreation: Number of Community Facilities 7 6 6 7 7 Number of City Parks 18 18 18 18 20 Acres of City Parks 171 171 171 171 200 Acres of Open Space 125 125 125 125 125 Source: City of Dublin 216 438 Function/Program Public safety: Police stations Fire stations CITY OF DUBLIN. CALIFORNIA Capital Asset Statistics by Function/Program Last Ten Fiscal Years (Continued) Fiscal Year 2019 2020 2021 2022 2023 1 3 1 1 1 1 3 3 3 3 Public works: Street Lights 4,631 4,736 5,131 5,095 4,525 Miles of Streets 151 151 151 148 136 Miles of curbs 305 305 305 305 328 Traffic Signals 98 98 98 98 98 City Trees 9,263 12,355 12,208 13,130 13,844 City Landscape (acres) 107 150 176 178 205 Parks and recreation: Number of Community Facilities 7 7 7 7 7 Number of City Parks 21 23 23 25 25 Acres of City Parks 210 223 223 267 267 Acres of Open Space 125 125 125 125 125 Source: City of Dublin 217 439 CITY OF DUBLIN. CALIFORNIA Top 25 Sales Tax Producers 2022-23 Business Name Associate Building Supply B&S Hacienda Auto Body Best Buy Carl Zeiss Meditec USA Curtis Blue Line Dick's Sporting Goods Dougherty Road Shell Dublin Buick/GMC/Chevrolet/Infmiti Dublin Hyundai Genesis Dublin Nissan Dublin Infiniti Fallon Gateway Chevron Graybar Electric Honda Lowes Mazda Nordstrom Rack Pace Supply Corp Safeway Safeway Fuel Station Target Tesla Motors Toyota United Rentals Volkswagen Volvo Cars Dublin Business Cateaory Lumber/Building Materials Auto Repair Electronics/Appliances Store Health/Medical Machinery, Equipment, and Supplies Sporting Goods/Bike Store Service Station Motor Vehicle Dealer Motor Vehicle Dealer Motor Vehicle Dealer Service Station Electrical Equipment Motor Vehicle Dealer Lumber/Building Materials Motor Vehicle Dealer Family Apparel Plumbing/Electrical Supplies Grocery/Liquor Stores Service Stations Discount Dept Stores Motor Vehicle Dealer Motor Vehicle Dealer Repair Shop/Hand Tool Rentals Motor Vehicle Dealer Motor Vehicle Dealer Source: City of Dublin Office of Economic Development 218 440 CITY OF DUBLIN, CALIFORNIA Miscellaneous Statistical Data June 30, 2023 General Date of Incorporation February 1, 1982 Form of Government Council/ Manager Total Population (Estimated per the California Dept. of Finance, January, 2023) 71,750 Number of Registered Voters 34,917 Employees (Full Time Equivalent) 102 Area (Square Miles) 15.23 Parks and Recreation Parks 25 Acres in Parks 267 Acres in Open Space 125 Public Education Elementary Schools 7 K-8 1 Middle Schools 2 High School 1 Continuation High School 1 Under Construction (Emerald High) 1 School Enrollment 12,813 Police Protection Number of Stations 1 Police Personnel (Full Time Equivalent) 4 Fire Protection Number of Stations 3 Fire Personnel (Full Time Equivalent) 1 Community Facilities Dublin Civic Center 1 Dublin Senior Center 1 Dublin Heritage Center 1 Dublin Public Library 1 Shannon Community Center 1 Emerald Glen Activity Center 1 The Wave (Aquatics Facility) 1 Dublin Public Safety Complex 1 Source: City of Dublin 219 441 Attachment 3 city of Dublin Dublin, California Auditors' Communication with Those Charged with Governance For the year ended June 30, 2023 lati ► BADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS 442 443 1 10) ► BADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS December 12, 2023 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California We have audited the financial statements of the City of Dublin (City) as of and for the year ended June 30, 2023, and have issued our report thereon dated December 12, 2023. Professional standards require that we advise you of the following matters relating to our audit. Our Responsibility in Relation to the Financial Statement Audit and the Single Audit As communicated in our engagement letter dated April 26, 2023, our responsibility, as described by professional standards, is to form and express an opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities. Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the City solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control. We also considered internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with the Uniform Guidance. We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 444 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 2 Planned Scope and Timing of the Audit We conducted our audit consistent with the planned scope and timing we previously communicated to you. Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, our firm, and our network firms have complied with all relevant ethical requirements regarding independence. Significant Risks Identified We have identified the following significant risks: • Risk of Management Override of Internal Controls - A risk of management override of internal controls exists at any entity where management can change or decide not to perform that entity's internal controls. • Revenue Recognition Risk - Errors in revenue recognition can affect bond covenant ratios and the net position of the City. Qualitative Aspects of the Entity's Significant Accounting Practices Significant Accounting Policies Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City is included in Note 1 to the financial statements. There have been no initial selection of accounting policies and no changes in significant accounting policies or their application during the year ended June 30, 2023. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus. Significant Accounting Estimates Accounting estimates are an integral part of the financial statements prepared by management and are based on management's current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management's current judgments. The most sensitive accounting estimates affecting the financial statements are investment valuations, capital asset depreciation and useful life, and pension and other post -employment benefits (OPEB) plan assumptions. 445 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 3 Management's estimate of investment valuations, capital assets depreciation and useful life, and pension and OPEB plan assumptions are based on historical useful lives of such assets, actuarial assumptions, and the City's investment custodians, respectively. We evaluated the key factors and assumptions used to develop the estimate of investment valuations, capital assets depreciation and useful life, and pension and OPEB plan assumptions and determined that they are reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units. Financial Statement Disclosures Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the City's financial statements relate to: • Summary of Significant Accounting Policies • Cash and Investments • Long-term Debt • Capital Assets • Employee Retirement Plans • Other Post -Employment Benefits (OPEB) Plan • Commitments and Contingencies Significant Difficulties Encountered during the Audit We encountered no significant difficulties in dealing with management relating to the performance of the audit. Uncorrected and Corrected Misstatements For purposes of this communication, professional standards also require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. Uncorrected misstatements or matters underlying those uncorrected misstatements could potentially cause future -period financial statements to be materially misstated, even though the uncorrected misstatements are immaterial to the financial statements currently under audit. In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. The following material misstatements that we identified as a result of our audit procedures were brought to the attention of, and corrected by, management: 446 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 4 • To correct deferred inflow of resources related to leases as of June 30, 2023. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the City's financial statements or the auditor's report. No such disagreements arose during the course of the audit. Representations Requested from Management We have requested certain written representations from management, which are included in the attached letter dated December 12, 2023. Management's Consultations with Other Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters. Other Significant Matters, Findings, or Issues In the normal course of our professional association with the City, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during the year, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City's auditors. Single Audit Compliance In accordance with the Uniform Guidance, we examined, on a test basis, evidence about the City's compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Compliance Supplement applicable to each of its major federal programs for the purpose of expressing an opinion on the City's compliance with those requirements. While our audit provides a reasonable basis for our opinion, it does not provide a legal determination on the City's compliance with those requirements. Required Supplementary Information We applied certain limited procedures to the required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI. 447 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 5 Supplementary Information We were engaged to report on the combining and individual nonmajor fund statements and budgetary comparison schedules for the major capital project funds and nonmajor governmental funds (supplementary information) which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. Other Information Included in Annual Comprehensive Financial Report Pursuant to professional standards, our responsibility as auditors for the introductory and statistical sections, whether financial or nonfinancial, included in the City's annual comprehensive financial report, does not extend beyond the information identified in the audit report, and we are not required to perform any procedures to corroborate such other information. However, in accordance with such standards, we have read the information and considered whether such information, or the manner of its presentation, was materially inconsistent with its presentation in the financial statements. Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements. This report is intended solely for the information and use of the City Council, and management of the City and is not intended to be and should not be used by anyone other than these specified parties. 3100t. 4 Badawi & Associates, CPAs Berkeley, California December 12, 2023 448 Attachment 4 City of Dublin Measure B Funds Dublin, California Financial Statements and Independent Auditor's Reports For the year ended June 30, 2023 449 450 City of Dublin Alameda County Transportation Commission - Measure B Funds Financial Statements For the year ended June 30, 2023 Table of Contents Page Independent Auditor's Report 1 Financial Statements: Balance Sheet 5 Statement of Revenues, Expenditures and Changes in Fund Balances 6 Notes to Financial Statements 7 Supplementary Information: Budgets and Budgetary Accounting 12 Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual: Measure B - ACTC Streets and Roads Special Revenue Fund 13 Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual: Measure B - ACTC Bikes and Pedestrians Special Revenue Fund 14 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 15 Report on Compliance and on Internal Control over Compliance for Measure B 17 451 This page intentionally left blank 452 1 to) BADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Report on the Audit of the Financial Statements Opinions We have audited the financial statements of the Measure B Funds (Measure B Funds) of the City of Dublin, California (City), as of and for the year ended June 30, 2023, and the related notes to the financial statements as listed in the table of contents. In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the Measure B Funds of the City, as of June 30, 2023, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Measure B Funds of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements The City's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Measure B Funds' ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 453 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 2 Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Measure B Funds' internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Measure B Funds' ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control -related matters that we identified during the audit. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Measure B Funds' financial statements. The budgetary comparison information is presented for purposes of additional analysis and is not a required part of the financial statements. The 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 financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the 454 2 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 3 financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, budgetary information is fairly stated, in all material respects, in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 12, 2023 on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. 3uteut 4 A46504 Badawi & Associates, CPAs Berkeley, California December 12, 2023 3 455 This page intentionally left blank 456 4 City of Dublin Alameda County Transportation Commission- Measure B Funds Balance Sheet June 30, 2023 ACTC ACTC Streets and Bikes and Roads Pedestrians Total ASSETS: Cash and investments $ 98,984 $ 68,179 $ 167,163 Total assets $ 98,984 $ 68,179 $ 167,163 FUND BALANCES: Restricted $ 98,984 $ 68,179 $ 167,163 Total fund balances $ 98,984 $ 68,179 $ 167,163 See accompanying Notes to Financial Statements. 5 457 City of Dublin Alameda County Transportation Commission- Measure B Funds Statement of Revenues, Expenditures and Changes in Fund Balances For the year ended June 30, 2023 ACTC ACTC Streets and Bikes and Roads Pedestrians REVENUES: Total Interest income $ 10,265 $ 3,961 $ 14,226 Other revenue - 1,384 1,384 Total revenues 10,265 5,345 15,610 EXPENDITURES: Streets and roads 827,482 277,206 1,104,688 Total expenditures 827,482 277,206 1,104,688 REVENUES OVER (UNDER) EXPENDITURES (817,217) (271,861) (1,089,078) FUND BALANCES: Beginning of year 916,201 340,040 1,256,241 End of year $ 98,984 $ 68,179 $ 167,163 See accompanying Notes to Financial Statements. 6 458 City of Dublin Alameda County Transportation Commission - Measure B Funds Notes to Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity All transactions of the Alameda County Transportation Commission - Measure B Funds (Measure B Funds) of the City of Dublin, California (City), are included as a separate special revenue fund in the basic financial statements of the City. Measure B Funds are used to account for the City's share of revenues earned and expenditures incurred under the City's local streets and roads, and bike and pedestrian programs. The accompanying financial statements are for Measure B Funds only and are not intended to fairly present the financial position or results of operations of the City. B. Basis of Accounting and Measurement Focus The accompanying financial statements are prepared on the modified accrual basis of accounting. Revenues are generally recorded when measurable and available, and expenditures are recorded when the related liabilities are incurred. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus, wherein only current assets and current liabilities generally are included on the balance sheet. Operating statements of governmental funds present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. C. Fund Accounting The operations of the Measure B Funds are accounted for in separate special revenue funds. The funds are separate accounting entities with a set of self -balancing accounts which comprise their assets, liabilities, fund equity, revenues, and expenses. D. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. 2. MEASURE B FUNDS Under Measure B, approved by the voters of Alameda County in 1986 (ACTA Old Measure B) and in 2000, (ACTC Measure B), the City receives a portion of the proceeds of an additional one-half cent sales tax to be used for transportation -related expenditures. This measure was adopted with the intention that the funds generated by the additional sales tax will not fund expenditures previously paid for by property taxes but, rather, would be used for additional projects and programs. Major projects funded by Measure B were as follows: Streets and Roads Program - To improve, repair, and overlay city streets. Bike and Pedestrian Program - To provide sidewalk and American Disability Act (ADA) improvements and to implement the bikeway network. 459 7 City of Dublin Alameda County Transportation Commission - Measure B Funds Notes to Financial Statements For the year ended June 30, 2023 3. CASH AND INVESTMENTS Measure B funds are pooled with the City's cash and investments in order to generate optimum interest income. The City pools its available cash for investment purposes. The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments. Measure B Funds had the following cash and investments at June 30, 2023: Cash and Investments $ 167.163 A. Investments Under the provisions of the City's investment policy, and in accordance with California Government Code, the following investments are authorized: Authorized Investment Type Negotiable Certificates of Deposit Bankers' Acceptance U.S. Treasury Bills and Notes U.S. Government Agency Securities California Asset Management Program Commercial Paper Time Certificates of Deposit State Local Agency Investment Fund Asset -Backed Securities Medium -Term Notes Mutual Funds Money Market Funds Municipal Securities Supranationals Maximum Maturity 5 years 180 days 10 years 10 years N/A 270 days 1 year N/A 5 years 5 years N/A N/A 10 years 5 years Minimum Credit Quality A-1 A-1 N/A N/A N/A A-1 N/A N/A AA A AAA AAA A AA Maximum Percentage of Portfolio 30% 40 % No Limit 25% for callable No Limit 25 % 10% No Limit 20 % 30% 20 % 20 % No Limit 30% Maximum Investment In One Issuer 20% 20 % of Portfolio No Limit 35% No Limit 20 % of Portfolio No Limit No Limit 5% 5% 10% No Limit 5% 10% 8 460 City of Dublin Alameda County Transportation Commission - Measure B Funds Notes to Financial Statements For the year ended June 30, 2023 3. CASH AND INVESTMENTS, Continued A. Investments, Continued In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, investments were stated at fair value using the aggregate method in all funds and component units. The City's investments are carried at fair market value as required by generally accepted accounting principles. The City accounts for all changes in fair value that occurred during the year and are reflected in the fund balance for the fiscal year. These investment value changes are unrealized since the City's policy is to generally hold and buy investments until maturity dates. B. Risk Disclosures Interest Rate Risk - Interest rate risk is the fluctuation in fair value of investments due to changes in interest rates. The City's exposure to losses caused by rising interest rates is minimized by limiting the average maturity of the City's investment not to exceed five years. Credit Risk - Credit risk is the risk of loss of value of a security or investment due to downgrade of its rating due to a change in the ability of the issuer to fulfill its debt obligation. With the exception of U.S. Treasury securities and authorized pools, no more than 50% of the City's total investment portfolio will be invested in a single security type or with a single financial institution to reduce the City's exposure to credit risks. Custodial Credit Risk - The custodial credit risk for an investment is the risk that in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. None of the City's investments were subject to custodial credit risk. C. Local Agency Investment Fund 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 City's investments with LAIF at June 30, 2023 include a portion of the pool funds invested in Structured Notes and Asset -Backed Securities. These investments include the following: Structured Notes - are debt securities (other than asset -backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options. Asset -Backed Securities - the bulk of which are mortgage -backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables. As of June 30, 2023, the City invested in LAIF, which had invested 2.78% of the pool investment funds in Structured Notes and Asset -Backed Securities as compared to 1.88% in the previous year. The LAIF fair value factor of .984828 was used to calculate the fair value of the investments in LAIF. 461 9 City of Dublin Alameda County Transportation Commission - Measure B Funds Notes to Financial Statements For the year ended June 30, 2023 4. COMMITMENTS AND CONTINGENCIES The City participates in several grant programs. These programs are subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial. 462 10 SUPPLEMENTARY INFORMATION 463 11 City of Dublin Alameda County Transportation Commission - Measure B Funds Supplementary Information For the year ended June 30, 2023 1. BUDGETS AND BUDGETARY ACCOUNTING The City follows these procedures in establishing the budgetary data reflected in the basic financial statements: • Prior to June 30 the City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them. • The public is given an opportunity to comment on the budget at a noticed City Council meeting. Prior to July 1, the budget is legally enacted through passage of a resolution. • During the fiscal year, the City Manager is authorized to transfer budgeted amounts between line items, provided that the transfer is within the same fund, regardless of the specific department activity. This include the authority to transfer from the General Fund budgeted contingency amounts that are approved by the City Council during the budget adoption. The City Manager is authorized to increase revenue and expenditure budget for various departmental functions, when the net budget impact is zero. • The City Manager is authorized to increase the appropriations for the following fiscal year in an amount not to exceed the amount of funds encumbered or designated by the City Manager as needed for expenses that did not occur prior to the year-end, but are expected to be expended in the next year consistent with the original purpose. • As part of the annual Budget adoption the City Council authorizes the carry-over unexpended capital project appropriations, for those projects where work and expenditures will continue in the subsequent year. • Formal budgetary integration is employed as a management control device during the year for the general fund, special revenue funds and capital projects funds. • Budgets for the general, special revenue and capital projects funds are adopted on a basis consistent with generally accepted accounting principles in the United States. 464 12 City of Dublin Supplementary Information, Continued Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure B - ACTC Streets and Roads For the year ended June 30, 2023 REVENUES: Interest income Total revenues $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) - $ - $ 10,265 $ 10,265 10,265 10,265 EXPENDITURES: Streets and roads 300,000 955,705 827,482 128,223 Total expenditures 300,000 955,705 827,482 128,223 Net change in fund balance $ (300,000) $ (955,705) (817,217) $ 138,488 FUND BALANCE: Beginning of year 916,201 End of year $ 98,984 465 13 City of Dublin Supplementary Information, Continued Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure B - ACTC Bikes and Pedestrians For the year ended June 30, 2023 REVENUES: Interest income Other revenue Total revenues $ Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) - $ - $ 3,961 $ 3,961 - - 1,384 1,384 5,345 5,345 EXPENDITURES: Streets and roads - 345,406 277,206 68,200 Total expenditures 345,406 277,206 68,200 Net change in fund balance $ - $ (345,406) (271,861) $ 73,545 FUND BALANCE: Beginning of year 340,040 End of year $ 68,179 466 14 COD ► B.ADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Independent Auditor's Report To the Honorable Mayor and Members of City Council of the City of Dublin Dublin, California We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Measure B Funds (Measure B Funds) of the City of Dublin, California (City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, and have issued our report thereon dated December 12, 2023. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 467 To the Honorable Mayor and Members of City Council of the City of Dublin Dublin, California Page 2 Compliance and Other Matters As part of obtaining reasonable assurance about whether the Measure B Funds' financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statement. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Badawi & Associates, CPAs Berkeley, California December 12, 2023 16 468 1 to) ► BADAWL&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER COMPLIANCE FOR MEASURE B Independent Auditor's Report To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Report on Compliance for Measure B Opinion on Compliance for Measure B We have audited City of Dublin's (City) compliance with the types of compliance requirements described in the agreement between the City and Alameda County Transportation Commission that could have a direct and material effect on its Measure B 2000 Funds (Measure B Funds) for the year ended June 30, 2023. In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on its Measure B Funds for the year ended June 30, 2023. Basis for Opinion on Measure B We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the agreement between the City and Alameda County Transportation Commission. Our responsibilities under those standards and are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for the City's Measure B Funds. Our audit does not provide a legal determination of the Measure B Funds compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City's Measure B Funds. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 469 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 2 Auditor's Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the Measure B Fund's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the agreement between the City and Alameda County Transportation Commission will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the Measure B Fund's compliance with the requirements of the agreement between the City and Alameda County Transportation Commission. In performing an audit in accordance with GAAS, Government Auditing Standards, and the agreement between the City and Alameda County Transportation Commission, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the Measure B Funds' compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the agreement between the City and Alameda County Transportation Commission, but not for the purpose of expressing an opinion on the effectiveness of City's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control over Compliance Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined below. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. 470 18 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 3 A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the agreement between the City and the Alameda County Transportation Commission. Accordingly, this report is not suitable for any other purpose. ButooL claim Badawi & Associates, CPAs Berkeley, California December 12, 2023 19 471 Attachment 5 City of Dublin Measure BB Funds Dublin, California Financial Statements and Independent Auditor's Reports For the year ended June 30, 2023 472 473 City of Dublin Alameda County Transportation Commission - Measure BB Funds Financial Statements For the year ended June 30, 2023 Table of Contents Page Independent Auditor's Report 1 Financial Statements: Balance Sheet 5 Statement of Revenues, Expenditures and Changes in Fund Balances 6 Notes to Financial Statements 7 Supplementary Information: Budgets and Budgetary Accounting 12 Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual: Measure BB - ACTC Streets and Roads Special Revenue Fund 13 Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual: Measure BB - ACTC Bikes and Pedestrians Special Revenue Fund 14 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 15 Report on Compliance and on Internal Control over Compliance for Measure BB 17 474 This page intentionally left blank. 475 1 to) BADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Report on the Audit of the Financial Statements Opinions We have audited the financial statements of the Measure BB Funds (Measure BB Funds) of the City of Dublin, California (City), as of and for the year ended June 30, 2023, and the related notes to the financial statements as listed in the table of contents. In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the Measure BB Funds of the City, as of June 30, 2023, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Measure BB Funds of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements The City's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Measure BB Funds' ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 476 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 2 Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Measure BB Funds' internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Measure BB Funds' ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control -related matters that we identified during the audit. Supplementary Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Measure BB Funds' financial statements. The budgetary comparison information is presented for purposes of additional analysis and is not a required part of the financial statements. The 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 financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the 477 2 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 3 financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, budgetary information is fairly stated, in all material respects, in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 12, 2023 on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. Badawi & Associates, CPAs Berkeley, California December 12, 2023 3 478 This page intentionally left blank. 479 4 City of Dublin Alameda County Transportation Commission - Measure BB Funds Balance Sheet June 30, 2023 ASSETS: Cash and investments Direct local distribution program receivables Total assets ACTC ACTC Streets and Bikes and Roads Pedestrians Total $ 1,110,336 $ 573,651 $ 1,683,987 258,641 89,158 347,799 $ 1,368,977 $ 662,809 $ 2,031,786 FUND BALANCES: Restricted $ 1,368,977 $ 662,809 $ 2,031,786 Total fund balances $ 1,368,977 $ 662,809 $ 2,031,786 See accompanying Notes to Financial Statements. 5 480 City of Dublin Alameda County Transportation Commission - Measure BB Funds Statement of Revenues, Expenditures and Changes in Fund Balances For the year ended June 30, 2023 REVENUES: Measure BB revenue Use of money and property Total revenues EXPENDITURES: Bikes and pedestrians Streets and roads Total expenditures REVENUES OVER (UNDER) EXPENDITURES ACTC ACTC Streets and Bikes and Roads Pedestrians Total $ 1,458,611 $ 502,810 $ 1,961,421 19,983 10,029 30,012 1,478,594 512,839 1,991,433 - 9,341 9,341 857,954 246,465 1,104,419 857,954 255,806 1,113,760 620,640 257,033 877,673 FUND BALANCES: Beginning of year 748,337 405,776 1,154,113 End of year $ 1,368,977 $ 662,809 $ 2,031,786 See accompanying Notes to Financial Statements. 6 481 City of Dublin Alameda County Transportation Commission - Measure BB Funds Notes to Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity All transactions of the Alameda County Transportation Commission - Measure BB Funds (Measure BB Funds) of the City of Dublin, California (City), are included as a separate special revenue fund in the basic financial statements of the City. Measure BB Funds are used to account for the City's share of revenues earned and expenditures incurred under the City's paratransit, local streets and roads, and bike and pedestrian programs. The accompanying financial statements are for Measure BB Funds only and are not intended to fairly present the financial position or results of operations of the City. B. Basis of Accounting and Measurement Focus The accompanying financial statements are prepared on the modified accrual basis of accounting. Revenues are generally recorded when measurable and available, and expenditures are recorded when the related liabilities are incurred. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus, wherein only current assets and current liabilities generally are included on the balance sheet. Operating statements of governmental funds present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. C. Fund Accounting The operations of the Measure BB Funds are accounted for in separate special revenue funds. The funds are separate accounting entities with a set of self -balancing accounts which comprise their assets, liabilities, fund equity, revenues, and expenses. D. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. 2. MEASURE BB FUNDS Under Measure BB, approved by the voters of Alameda County in 2014, the City receives a portion of the proceeds of an additional one-half cent sales tax to be used for transportation -related expenditures. This measure was adopted with the intention that the funds generated by the additional sales tax will not fund expenditures previously paid for by property taxes but, rather, would be used for additional projects and programs. Major projects funded by Measure BB were as follows: Streets and Roads Program - To improve, repair, and overlay city streets. Bike and Pedestrian Program - To provide sidewalk and American Disability Act (ADA) improvements and to implement the bikeway network. 482 7 City of Dublin Alameda County Transportation Commission - Measure BB Funds Notes to Financial Statements For the year ended June 30, 2023 3. CASH AND INVESTMENTS Measure BB funds are pooled with the City's cash and investments in order to generate optimum interest income. The City pools its available cash for investment purposes. The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments. Measure BB Funds had the following cash and investments at June 30, 2023: Cash and Investments $1.683.987 A. Investments The City's Investment Policy and the California Government Code allow the City to invest in the following, provided the credit ratings of the issuers are acceptable to the City; and approved percentages and maturities are not exceeded. The table below also identifies certain provisions of the California Government Code, or the City's Investment Policy where the City's Investment Policy is more restrictive. Authorized Investment Type Negotiable Certificates of Deposit Bankers' Acceptance U.S. Treasury Bills and Notes U.S. Government Agency Securities California Asset Management Program Commercial Paper Time Certificates of Deposit State Local Agency Investment Fund Asset -Backed Securities Medium -Term Notes Mutual Funds Money Market Funds Municipal Securities Supranationals Maximum Maximum Minimum Credit Percentage of Quality Portfolio Maturity 5 years 180 days 10 years 10 years N/A 270 days 1 year N/A 5 years 5 years N/A N/A 10 years 5 years A-1 A-1 N/A N/A N/A A-1 N/A N/A AA A AAA AAA A AA 30% 40 % No Limit 25% for callable No Limit 25 % 10% No Limit 20 % 30% 20 % 20 % No Limit 30% Maximum Investment In One Issuer 20% 20 % of Portfolio No Limit 35% No Limit 20 % of Portfolio No Limit No Limit 5% 5% 10% No Limit 5% 10% 8 483 City of Dublin Alameda County Transportation Commission - Measure BB Funds Notes to Financial Statements For the year ended June 30, 2023 3. CASH AND INVESTMENTS, Continued A. Investments, Continued In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, investments were stated at fair value using the aggregate method in all funds and component units. The City's investments are carried at fair market value as required by generally accepted accounting principles. The City accounts for all changes in fair value that occurred during the year and are reflected in the fund balance for the fiscal year. These investment value changes are unrealized since the City's policy is to generally hold and buy investments until maturity dates. B. Risk Disclosures Interest Rate Risk - Interest rate risk is the fluctuation in fair value of investments due to changes in interest rates. The City's exposure to losses caused by rising interest rates is minimized by limiting the average maturity of the City's investment not to exceed five years. Credit Risk - Credit risk is the risk of loss of value of a security or investment due to downgrade of its rating due to a change in the ability of the issuer to fulfill its debt obligation. With the exception of U.S. Treasury securities and authorized pools, no more than 50% of the City's total investment portfolio will be invested in a single security type or with a single financial institution to reduce the City's exposure to credit risks. Custodial Credit Risk - The custodial credit risk for an investment is the risk that in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. None of the City's investments were subject to custodial credit risk. C. Local Agency Investment Fund 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 City's investments with LAIF at June 30, 2023 include a portion of the pool funds invested in Structured Notes and Asset -Backed Securities. These investments include the following: Structured Notes - are debt securities (other than asset -backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options. Asset -Backed Securities - the bulk of which are mortgage -backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables. As of June 30, 2023, the City had invested in LAIF, which had invested 2.78% of the pool investment funds in Structured Notes and Asset -Backed Securities as compared to 1.88% in the previous year. The LAIF fair value factor of .984828 was used to calculate the fair value of the investments in LAIF. 484 9 City of Dublin Alameda County Transportation Commission - Measure BB Funds Notes to Financial Statements For the year ended June 30, 2023 4. DIRECT LOCAL DISTRIBUTION FROGRAM RECEIVABLES The receivables represent the Measure BB sales tax revenues for the fiscal year received from the Alameda County Transportation Commission after June 30, 2023. 5. COMMITMENTS AND CONTINGENCIES The City participates in several grant programs. These programs are subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial. 485 10 SUPPLEMENTARY INFORMATION 486 11 City of Dublin Alameda County Transportation Commission - Measure BB Funds Supplementary Information For the year ended June 30, 2023 1. BUDGETS AND BUDGETARY ACCOUNTING The City follows these procedures in establishing the budgetary data reflected in the basic financial statements: • Prior to June 30 the City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following July 1. The operating budget includes proposed expenditures and the means of financing them. • The public is given an opportunity to comment on the budget at a noticed City Council meeting. Prior to July 1, the budget is legally enacted through passage of a resolution. • During the fiscal year, the City Manager is authorized to transfer budgeted amounts between line items, provided that the transfer is within the same fund, regardless of the specific department activity. This include the authority to transfer from the General Fund budgeted contingency amounts that are approved by the City Council during the budget adoption. The City Manager is authorized to increase revenue and expenditure budget for various departmental functions, when the net budget impact is zero. • The City Manager is authorized to increase the appropriations for the following fiscal year in an amount not to exceed the amount of funds encumbered or designated by the City Manager as needed for expenses that did not occur prior to the year-end, but are expected to be expended in the next year consistent with the original purpose. • As part of the annual Budget adoption the City Council authorizes the carry-over unexpended capital project appropriations, for those projects where work and expenditures will continue in the subsequent year. • Formal budgetary integration is employed as a management control device during the year for the general fund, special revenue funds and capital projects funds. • Budgets for the general, special revenue and capital projects funds are adopted on a basis consistent with generally accepted accounting principles in the United States. 487 12 City of Dublin Supplementary Information, Continued Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure BB - ACTC Streets and Roads For the year ended June 30, 2023 REVENUES: Measure BB revenue Use of money and property Total revenues Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) $ 1,138,000 $ 1,138,000 $ 1,458,611 $ 320,611 4,000 4,000 19,983 15,983 1,142,000 1,142,000 1,478,594 336,594 EXPENDITURES: Streets and roads 980,000 1,425,980 857,954 568,026 Total expenditures 980,000 1,425,980 857,954 568,026 Net change in fund balance $ 162,000 $ (283,980) 620,640 $ 904,620 FUND BALANCE: Beginning of year 748,337 End of year $ 1,368,977 488 13 City of Dublin Supplementary Information, Continued Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure BB - ACTC Bikes and Pedestrians For the year ended June 30, 2023 REVENUES: Measure BB revenue Use of money and property Total revenues EXPENDITURES: Bikes and pedestrians Streets and roads Total expenditures Net change in fund balance Variance with Final Budget Budgeted Amounts Actual Positive Original Final Amounts (Negative) $ 376,000 $ 376,000 $ 502,810 $ 126,810 1,000 1,000 10,029 9,029 377,000 377,000 512,839 135,839 19,080 19,080 9,341 9,739 169,148 474,734 246,465 228,269 188,228 493,814 255,806 238,008 $ 188,772 $ (116,814) 257,033 $ 373,847 FUND BALANCE: Beginning of year 405,776 End of year $ 662,809 489 14 COD ► B.ADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Independent Auditor's Report To the Honorable Mayor and Members of City Council of the City of Dublin Dublin, California We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Measure BB Funds (Measure BB Funds) of the City of Dublin, California (City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, and have issued our report thereon dated December 12, 2023. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting in relation to Measure BB Funds (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 490 To the Honorable Mayor and Members of City Council of the City of Dublin Dublin, California Page 2 Compliance and Other Matters As part of obtaining reasonable assurance about whether the Measure BB Funds' financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Badawi & Associates, CPAs Berkeley, California December 12, 2023 16 491 1 to) ► BADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER COMPLIANCE FOR MEASURE BB Independent Auditor's Report To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Report on Compliance for Measure BB Opinion on Compliance for Measure BB We have audited City of Dublin's (City) compliance with the types of compliance requirements described in the agreement between the City and Alameda County Transportation Commission that could have a direct and material effect on its Measure BB Funds (Measure BB Funds) for the year ended June 30, 2023. In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on its Measure BB Funds for the year ended June 30, 2023. Basis for Opinion on Measure BB We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the agreement between the City and Alameda County Transportation Commission. Our responsibilities under those standards and are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for the City's Measure BB Funds. Our audit does not provide a legal determination of the Measure BB Funds compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City's Measure BB Funds. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 492 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 2 Auditor's Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the Measure BB Fund's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the agreement between the City and Alameda County Transportation Commission will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the Measure BB Fund's compliance with the requirements of the agreement between the City and Alameda County Transportation Commission. In performing an audit in accordance with GAAS, Government Auditing Standards, and the agreement between the City and Alameda County Transportation Commission, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the Measure BB Funds' compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the agreement between the City and Alameda County Transportation Commission, but not for the purpose of expressing an opinion on the effectiveness of City's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Other Matters Under Measure BB, approved by the voters of Alameda County in 2014, the City has received a total of 12 months of revenue from July 2022 through June 2023. The Local Street and Roads program has received $1,458,611 and the Bike and Pedestrian program has received $502,810. 493 18 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 3 Report on Internal Control over Compliance Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined below. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the agreement between the City and the Alameda County Transportation Commission. Accordingly, this report is not suitable for any other purpose. Badawi & Associates, CPAs Berkeley, California December 12, 2023 19 494 Attachment 6 City of Dublin Measure F Alameda County Vehicle Registration Fee Fund Dublin, California Financial Statements and Independent Auditor's Reports For the year ended June 30, 2023 496 City of Dublin Measure F Alameda County Vehicle Registration Fee Fund Financial Statements For the year ended June 30, 2023 Table of Contents Page Independent Auditor's Report 1 Financial Statements: Balance Sheet 5 Statement of Revenues, Expenditures and Changes in Fund Balance 6 Notes to Financial Statements 7 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 11 Report on Compliance and Internal Control over Compliance for Measure F 13 497 This page intentionally left blank. 498 1 COD BADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Report on the Audit of the Financial Statements Opinions We have audited the financial statements of the Measure F Alameda County Vehicle Registration Fee Fund (VRF Fund) of the City of Dublin, California (City), as of and for the year ended June 30, 2023, and the related notes to the financial statements as listed in the table of contents. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the VRF Fund of the City, as of June 30, 2023, and the changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the VRF Fund of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements The City's management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the VRF Fund's ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 499 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 2 Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with GAAS, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the VRF Fund's internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the VRF Fund's ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control -related matters that we identified during the audit. 500 2 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 12, 2023 on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. Blom 4 Augh Badawi & Associates, CPAs Berkeley, California December 12, 2023 3 501 This page intentionally left blank. 502 4 City of Dublin Measure F Alameda County Vehicle Registration Fee Fund Balance Sheet June 30, 2023 ASSETS: Cash and investments Direct local distribution program receivables Total assets LIABILITIES AND FUND BALANCE: $ 232,069 62,045 $ 294,114 Liabilities: Other accrued liabilities $ 4,903 Total liabilities 4,903 Fund Balance: Restricted 289,211 Total fund balance 289,211 Total liabilities and fund balance $ 294,114 See accompanying Notes to Financial Statements. 5 503 City of Dublin Measure F Alameda County Vehicle Registration Fee Fund Statement of Revenues, Expenditures and Changes in Fund Balance For the year ended June 30, 2023 REVENUES: Measure F revenues Use of money and property Total revenues EXPENDITURES: Contractual services Streets and roads $ 337,637 5,558 343,195 200,000 96,418 Total expenditures 296,418 REVENUES OVER EXPENDITURES 46,777 FUND BALANCE: Beginning of year 242,434 End of year $ 289,211 See accompanying Notes to Financial Statements. 6 504 City of Dublin Measure F Alameda County Vehicle Registration Fee Fund Notes to Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity All transactions of the Measure F Alameda County Vehicle Registration Fees are reported in a special revenue fund (VRF Fund) of the City of Dublin, California (City). The special revenue fund is included as part of the State Construction and Maintenance Fund in the basic financial statements of the City. The Fund is used to account for the City's revenues earned and expenditures incurred under the City's various street maintenance and construction projects. The accompanying financial statements are for the VRF Fund only and are not intended to fairly present the financial position of the City. B. Basis of Accounting and Measurement Focus The accompanying financial statements are prepared on the modified accrual basis of accounting. Revenues are generally recorded when measurable and available, and expenditures are recorded when the related liabilities are incurred. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus, wherein only current assets and current liabilities generally are included on the balance sheet. Operating statements of governmental funds present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. C. Fund Accounting The operations of the VRF Fund are accounted for as part of the State Construction and Maintenance Fund. Funds are separate accounting entities with a set of self -balancing accounts which comprise their assets, liabilities, fund equity, revenues, and expenditures. D. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. E. Cash, Cash Equivalents and Investments The City pools its available cash for investment purposes. The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments. 505 7 City of Dublin Measure F Alameda County Vehicle Registration Fee Fund Notes to Financial Statements For the year ended June 30, 2023 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued E. Cash, Cash Equivalents, and Investments, Continued In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB No. 3), certain disclosure requirements for Deposits and Investment Risks were made in the following areas: • Interest Rate Risk • Credit Risk ❑ Overall ❑ Custodial Credit Risk ❑ Concentrations of Credit Risk In addition, other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end and other disclosures. In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. The City participates in an investment pool managed by the State of California titled Local Agency Investment Fund (LAIF) which has invested a portion of the pooled funds in Structured Notes and Asset -Backed Securities. LAIF's investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset - Backed Securities are subject to market risk as to change in interest rates. F. Revenues and Receivables During the course of normal operations, the fund carries various receivable balances for intergovernmental revenue and interest. Revenues are recorded when received in cash, except revenues subject to accrual (generally 60 days after year-end) are recognized when due. The primary revenue sources, which have been treated as susceptible to accrual by the fund, are Measure F vehicle registration fees. 2. MEASURE F ALAMEDA COUNTY VEHICLE REGISTRATION FEES The Measure F Alameda County Vehicle Registration Fee (VRF) Program was approved by the voters in November 2010, with 63 percent of the vote. The fee will generate about $11 million per year by a $10 per year vehicle registration fee. The collection of the $10 per year vehicle registration fee started in the first week of May 2011. The goal of the VRF program is to sustain the County's transportation network and reduce traffic congestion and vehicle related pollution. The program includes four categories of projects: • Local Road Improvement and Repair Program (60 percent) • Transit for Congestion Relief (25 percent) • Local Transportation Technology (10 percent) • Pedestrian and Bicyclist Access and Safety Program (5 percent) 506 8 City of Dublin Measure F Alameda County Vehicle Registration Fee Fund Notes to Financial Statements For the year ended June 30, 2023 3. CASH AND INVESTMENTS The VRF Fund's cash and investments are pooled with the City's cash and investments in order to generate optimum interest income. The City pools its available cash for investment purposes. The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments. VRF Fund had the following cash and investments at June 30, 2023: Cash and Investments $ 232.069 A. Investments The City's Investment Policy and the California Government Code allow the City to invest in the following, provided the credit ratings of the issuers are acceptable to the City; and approved percentages and maturities are not exceeded. The table below also identifies certain provisions of the California Government Code, or the City's Investment Policy where the City's Investment Policy is more restrictive. Authorized Investment Type Negotiable Certificates of Deposit Bankers' Acceptance U.S. Treasury Bills and Notes U.S. Government Agency Securities California Asset Management Program Commercial Paper Time Certificates of Deposit State Local Agency Investment Fund Asset -Backed Securities Medium -Term Notes Mutual Funds Money Market Funds Municipal Securities Supranationals Maximum Maturity 5 years 180 days 10 years 10 years N/A 270 days 1 year N/A 5 years 5 years N/A N/A 10 years 5 years Minimum Credit Quality A-1 A-1 N/A N/A N/A A-1 N/A N/A AA A AAA AAA A AA Maximum Percentage of Portfolio 30% 40% No Limit 25% for callable No Limit 25% 10% No Limit 20% 30% 20% 20% No Limit 30% Maximum Investment In One Issuer 20% 20% of Portfolio No Limit 35% No Limit 20 % of Portfolio No Limit No Limit 5% 5% 10% No Limit 5% 10% In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, investments were stated at fair value using the aggregate method in all funds and component units. The City's investments are carried at fair market value as required by generally accepted accounting principles. The City accounts for all changes in fair value that occurred during the year and are reflected in the fund balance for the fiscal year. These investment value changes are unrealized since the City's policy is to hold and buy investments until maturity dates. 507 9 City of Dublin Measure F Alameda County Vehicle Registration Fee Fund Notes to Financial Statements For the year ended June 30, 2023 3. CASH AND INVESTMENTS, Continued B. Risk Disclosures Interest Rate Risk - Interest rate risk is the fluctuation in fair value of investment due to changes in interest rates. The City's exposure to losses caused by rising interest rates is minimized by limiting the average maturity of the City's investment not to exceed five years. Credit Risk - Credit risk is the risk of loss of value of a security or investment due to downgrade of its rating due to a change in the ability of the issuer to fulfill its debt obligation. With the exception of U.S. Treasury securities and authorized pools, no more than 50% of the City's total investment portfolio will be invested in a single security type or with a single financial institution to reduce the City's exposure to credit risks. Custodial Credit Risk - The custodial credit risk for an investment is the risk that in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. None of the City's investments were subject to custodial credit risk. C. Local Agency Investment Fund 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 City's investments with LAIF at June 30, 2023, include a portion of the pool funds invested in Structured Notes and Asset -Backed Securities. These investments include the following: Structured Notes - are debt securities (other than asset -backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options. Asset -Backed Securities - the bulk of which are mortgage -backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables. As of June 30, 2023, the City had invested in LAIF, which had invested 2.78% of the pool investment funds in Structured Notes and Asset -Backed Securities as compared to 1.88% in the previous year. The LAIF fair value factor of .984828 was used to calculate the fair value of the investments in LAIF. 4. DIRECT LOCAL DISTRIBUTION PROGRAM RECEIVABLES The receivables represent the Measure F VRF revenues for the fiscal year received from the Alameda County Transportation Commission after June 30, 2023. 5. COMMITMENTS AND CONTINGENCIES The City participates in several grant programs. These programs are subject to any further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial. 508 10 COD ► B.ADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Independent Auditor's Report To the Honorable Mayor and Members of City Council of the City of Dublin Dublin, California We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Measure F Alameda County Vehicle Registration Fee Fund (VRF Fund) of the City of Dublin, California (City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, and have issued our report thereon dated December 12, 2023. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 509 To the Honorable Mayor and Members of City Council of the City of Dublin Dublin, California Page 2 Compliance and Other Matters As part of obtaining reasonable assurance about whether the VRF Fund's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Badawi & Associates, CPAs Berkeley, California December 12, 2023 12 510 1 to) ► BADAWL&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER COMPLIANCE FOR MEASURE F Independent Auditor's Report To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Report on Compliance for Measure F Opinion on Compliance for Measure F We have audited City of Dublin's (City) compliance with the types of compliance requirements described in the agreement between the City and Alameda County Transportation Commission that could have a direct and material effect on its Measure F Alameda County Vehicle Registration Fee Fund (VRF Fund) for the year ended June 30, 2023. In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on its VRF Fund for the year ended June 30, 2023. Basis for Opinion on Measure F We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the agreement between the City and Alameda County Transportation Commission. Our responsibilities under those standards and are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for the City's VRF Fund. Our audit does not provide a legal determination of the VRF Fund's compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City's VRF Fund. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 511 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 2 Auditor's Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the VRF Fund's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the agreement between the City and Alameda County Transportation Commission will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the VRF Fund's compliance with the requirements of the agreement between the City and Alameda County Transportation Commission. In performing an audit in accordance with GAAS, Government Auditing Standards, and the agreement between the City and Alameda County Transportation Commission, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the VRF Fund's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the agreement between the City and Alameda County Transportation Commission, but not for the purpose of expressing an opinion on the effectiveness of City's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control over Compliance Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined below. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. 512 14 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 3 A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of the agreement between the City and the Alameda County Transportation Commission that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the agreement between the City and the Alameda County Transportation Commission. Accordingly, this report is not suitable for any other purpose. ButooL claim Badawi & Associates, CPAs Berkeley, California December 12, 2023 15 513 Attachment 7 City of Dublin Dublin, California Single Audit Report For the year ended June 30, 2023 515 City of Dublin Single Audit Report For the year ended June 30, 2023 Table of Contents Page Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 1 Report on Compliance for Each Major Program and Report on Internal Control over Compliance in Accordance with the Uniform Guidance and on the Schedule of Expenditures of Federal Awards 3 Schedule of Expenditures of Federal Awards 7 Notes to the Schedule of Expenditures of Federal Awards 8 Schedule of Findings and Questioned Costs 9 516 This page intentionally left blank 517 1 COD BADAVVI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTi N s REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Independent Auditor's Report To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Dublin, California (City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements and have issued our report thereon dated December 12, 2023. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Addrr:2855 Telegraph Avenue, Suite 312 BerkeLN G 94705 • Rant S10.768.8251 • foot; 510.768.8249 518 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 2 Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. BI- 4 A...J. Badawi & Associates, CPAs Berkeley, California December 12, 2023 2 519 1 le) BADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS REPORT ON COMPLIANCE FOR EACH FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE AND ON THE SCHEDULE OF FEDERAL EXPENDITURES OF FEDERAL AWARDS Independent Auditor's Report To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Report on Compliance for Each Major Federal Program Opinion on Compliance for Each Major Federal Program We have audited the City of Dublin (City)'s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the City's major federal programs for the year ended June 30, 2023. In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each major federal program for the year ended June 30, 2023. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City's compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to each of the City's major federal programs. Address: 2855 Telegraph Avenue, Suite 312 Berkeleyy CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 520 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 4 Auditor's Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about City's compliance with the requirements of each major federal program. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of the City's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control over Compliance Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined below. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. 521 4 To the Honorable Mayor and Members of the City Council of the City of Dublin Dublin, California Page 5 A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements. We issued our report thereon dated December 12, 2023, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such 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. The information has been subjected to the auditing procedures applied in the audit of the 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 schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole. Blot 4 A46000•‘ Badawi & Associates, CPAs Berkeley, California December 12, 2023 5 522 This page intentionally left blank 523 6 City of Dublin Schedule of Expenditures of Federal Awards For the year ended June 30, 2023 Federal Grantor/Pass-Through Grantor Program Title U.S. Department of Housing and Urban Development: Assistance Listing Number Agency or Pass -Through Number Federal Expenditures Passed through Alameda County Housing and Community Development: Community Development Block Grants/Entitlement Grants 14.218 B23-UC-06-0001 $ 307,566 Total U.S. Department of Housing and Urban Development 307,566 U.S. Department of the Treasury: Direct Programs: Coronavirus Relief Fund - COVID-19 American Rescue Plan Act - CSLFRF - COVID-19 Total U.S. Department of the Treasury U.S. Department of Transportation: Passed through Alameda County Transportation Commission SAFETEA-LU Total U.S. Department of Transportation 21.019 21.027 20.UNK Not available 777 1,444,951 1,445,728 $ 661,000 661,000 U.S. Department of Health and Human Services Direct Program: Congressional Directives 93.493 389,480 Total U.S. Department of Health and Human Services 389,480 Total Federal Expenditures $ 2,803,774 See Notes to the Schedule of Expenditures of Federal Awards 7 524 City of Dublin Notes to the Schedule of Expenditures of Federal Awards For the year ended June 30, 2023 A. Reporting Entity The financial reporting entity consists of (a) the primary government, City of Dublin, California (City), (b) organizations for which the primary government is financially accountable, and (c) other organizations for which the primary government is not accountable, but for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. B. Basis of Accounting Funds received under the various grant programs have been recorded within the general, special revenue, and capital projects funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capital projects funds. Expenditures of federal awards reported on the Schedule of Expenditures of Federal Awards (Schedule) are recognized when incurred. C. Relationship of Schedule of Expenditures of Federal Awards to Financial Statements The accompanying Schedule presents the activity of all federal financial assistance programs of the City. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through the State of California is included in the Schedule. The Schedule was prepared only from the accounts of various grant programs and, therefore, does not present the financial position or results of operations of the City. D. Pass -Through Entities' Identifying Number When federal awards were received from a pass -through entity, the Schedule shows, if available, the identifying number assigned by the pass -through entity. When no identifying number is shown, the City determined that no identifying number is assigned for the program or the City was unable to obtain an identifying number from the pass -through entity. E. Indirect Costs The City did not elect to use the 10% de minimis indirect cost rate. 525 8 City of Dublin Schedule of Findings and Questioned Costs For the year ended June 30, 2023 Section I - Summary of Auditor's Results Financial Statements Types of auditors' report issued on whether financial statements audited were prepared in accordance with GAAP: Internal control over financial reporting: • Material weakness(es) identified? • Significant deficiency(ies) identified? Any noncompliance material to the financial statements noted Federal Awards Internal control over major programs: • Material weakness(es) identified? • Significant deficiency(ies) identified? Type of auditor's report issued on compliance for major programs Any audit findings disclosed that are required to be reported in accordance with section 200.516(a) Identification of major programs: Assistance Listing Number 21.027 Name of Federal Program or Cluster American Rescue Plan Act - CSLFRF - COVID-19 Total Expenditures of All Major Federal Programs Total Expenditures of Federal Awards Percentage of Total Expenditures of Federal Awards Dollar threshold used to distinguish between type A and type B program Unmodified No None noted No No None noted Unmodified No Expenditures $ 1,444,951 $ 1,444,951 $ 2,803,774 51.5 % $750,000 Auditee qualified as low -risk auditee under section 200.520? No 526 9 City of Dublin Schedule of Findings and Questioned Costs For the year ended June 30, 2023 Section II - Current Year Findings A. Financial Statement Audit No current year financial statement audit findings. B. Federal Award Program Audit No current year federal award program audit findings. Section II - Prior Year Findings A. Financial Statement Audit No prior year financial statement audit findings. B. Federal Award Program Audit No prior year federal award program audit findings. 527 10 i Attachment 8 City of Dublin Dublin, California Independent Accountants' Report on Agreed -Upon Procedures Applied to Appropriations Limit Schedule For the fiscal year ending June 30, 2024 In BADAWI&ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS 528 529 (0) ► BADAWI &ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT ACCOUNTANTS' REPORT To the Honorable Mayor and Members of City Council of the City of Dublin Dublin, California We have performed the procedures enumerated below on the accompanying Appropriations Limit Schedule of the City of Dublin (City) for the fiscal year ending June 30, 2024. The City's management is responsible for the accompanying Appropriations Limit Schedule. The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of the requirements of Section 1.5 of Article XIII-B of the California Constitution. Additionally, the League of California Cities (as presented in the publication entitled Agreed -upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution) has agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The procedures performed and our findings are described below: 1. We obtained the completed worksheets used by the City to calculate its appropriations limit for the fiscal year ending June 30, 2024, and determined that the limit and annual calculation factors were adopted by resolution of City Council. We also determined that the population and inflation options were selected by a recorded vote of City Council. Finding: No exceptions were noted as a result of our procedures. 2. For the accompanying Appropriations Limit Schedule, we added the prior year's limit to the total adjustments, and agreed the resulting amount to the current year's limit. Finding: No exceptions were noted as a result of our procedures. 3. We agreed the current year information presented in the accompanying Appropriations Limit Schedule to corresponding information in worksheets used by the City. Finding: No exceptions were noted as a result of our procedures. 4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit Schedule to the prior year appropriations limit adopted by the City Council during the prior year. Finding: No exceptions were noted as a result of our procedures. Address: 2855 Telegraph Avenue, Suite 312 Berkeley, CA 94705 • Phone: 510.768.8251 • Fax: 510.768.8249 530 To the Honorable Mayor and Members of City Council of the City of Dublin Dublin, California We were engaged by the City to perform this agreed -upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the accompanying Appropriation Limit Schedule. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed -upon procedures engagement. This report is intended solely for the information and use of the City Council and management of the City and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record, and its distribution is not limited. Badawi & Associates, CPAs Berkeley, California December 12, 2023 2 531 City of Dublin Appropriations Limit Schedule For the fiscal year ending June 30, 2024 Amount Source A. Appropriations limit for the year ended June 30, 2023 $ 450,080,278 Prior year resolution B. Calculation Factors: 1. Population increase % 0.9962 State Department of Finance 2. Inflation increase % 1.0444 County of Alameda 3. Total adjustment factor % 1.0404 B1*B2 C. Annual Adjustment Increase 18,183,243 [(B3-1)A)] D. Other Adjustments N/A E. Total Adjustments 18,183,243 (C+D) F. Appropriations limit for the year ending June 30, 2024 $ 468,263,521 (A+E) 532 3 City of Dublin Notes to Appropriations Limit Schedule For the fiscal year ending June 30, 2024 1. PURPOSE OF LIMITED PROCEDURES REVIEW Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to a limited procedures review in connection with the annual audit. 2. METHOD OF CALCULATION Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-1987, adjusted for the inflation and population factors discussed in Notes 3 and 4 below. 3. INFLATION FACTORS A California governmental agency may adjust its appropriations limit by either the annual percentage change in the 4th quarter per capita personal income (which percentage is supplied by the State Department of Finance), or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction. The factor adopted by the City of Dublin for the fiscal year 2023-2024 represents the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction. 4. POPULATION FACTORS A California governmental agency may adjust its appropriations limit by either the annual percentage change of the jurisdiction's own population, or the annual percentage change in population in the County where the jurisdiction is located. The factor adopted by the City of Dublin for fiscal year 2023-2024 represents the annual percentage change in population for the City. 5. OTHER ADJUSTMENTS A California government agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of responsibility for municipal services, to, or from, another government agency or private entity. There were no adjustments made for fiscal year ending June 30, 2024. 533 4 r DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager Agenda Item 5.13 SU B.ECT: Department of Resources Recycling and Recovery Grant Program Application Authorization Prepared by: Michelle Sung, Environmental Technician EXECUTIVE SUMMARY: The City Council will consider authorizing the submittal of grant program applications to the California Department of Resources Recycling and Recovery for all programs for which the City of Dublin is eligible. STAFF RECOMMENDATION: Adopt the Resolution Authorizing Submittal of Individual Applications for CalRecycle Grant Programs. FINANCIAL IMPACT: None. DESCRIPTION: The California Department of Resources Recycling and Recovery (CalRecycle) administers various funding and grant programs to assist public agencies with efforts to reduce, recycle, and reuse solid waste generated in the state, preserve landfill capacity, and protect public health, safety, and the environment. CalRecycle grant application procedures require governing bodies to declare, by resolution, certain authorizations related to the administration of CalRecycle grants. Approval of the attached Resolution will facilitate Dublin's administration of CalRecycle grant programs by authorizing the City Manager, Assistant City Manager, Public Works Director, or their designees, to apply for any such grant programs for which the City is eligible. The Resolution would also allow authorized Staff to execute all documents, including but not limited to applications, agreements, amendments, and requests for payment, necessary to secure grant funds and implement the grant program. The Resolution would be effective for five years from the date Page 1 of 2 534 of adoption, which is the maximum effective duration allowed by CalRecycle. STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) Resolution Authorizing Submittal of Individual Applications for CalRecycle Grant Programs Page 2 of 2 535 Attachment I RESOLUTION NO. XX — 23 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN AUTHORIZING SUBMITTAL OF INDIVIDUAL APPLICATIONS FOR CALRECYCLE GRANT PROGRAMS WHEREAS, Public Resources Code sections 48000 et seq. authorize the Department of Resources Recycling and Recovery (CalRecycle) to administer various grant programs in furtherance of the State of California's efforts to reduce, recycle and reuse solid waste generated in the state thereby preserving landfill capacity and protecting public health and safety and the environment; and WHEREAS, in furtherance of this authority, CalRecycle is required to establish procedures governing the application, awarding, and management of the grants; and WHEREAS, CalRecycle grant application procedures require, among other things, an applicant's governing body to declare by resolution certain authorizations related to the administration of CalRecycle grants. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin authorizes the submittal of applications to CalRecycle for all grants for which the City of Dublin is eligible. BE IT FURTHER RESOLVED that the City Manager, Assistant City Manager, Public Works Director, or their designee, is hereby authorized and empowered to execute in the name of the City of Dublin all grant documents, including but not limited to, applications, agreements, amendments, and requests for payment, necessary to secure grant funds and implement the approved grant project. BE IT FURTHER RESOLVED that these authorizations are effective for five years from the date of adoption of this Resolution. {Signatures on the Following Page} Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 1 of 2 536 PASSED, APPROVED AND ADOPTED this 19th day of December 2023, by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 2 of 2 537 r DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL Agenda Item 6.1 DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager SU B.ECT: Vacation of Right -of -Way on Croak Road and Approving a Quitclaim Deed Prepared by: Kan Xu, Principal Engineer EXECUTIVE SUMMARY: The City Council will consider approving the vacation of public street right-of-way on Croak Road between South Terracina Drive and Central Parkway for the Francis Ranch development (formerly East Ranch) and approving a Quitclaim Deed to facilitate the transfer of excess property. STAFF RECOMMENDATION: Adopt the Resolution Vacating Right -of -Way on Croak Road and Approving a Quitclaim Deed. FINANCIAL IMPACT: There is no impact to the General Fund. All costs associated with processing the vacation are borne by the developer. DESCRIPTION: The 165.5-acre Francis Ranch development, formerly East Ranch, is located on undeveloped parcels within the Fallon Village area of the Eastern Dublin Specific Plan. The site is located north of Interstate 580, east of Fallon Road and the Jordan Ranch development, south of the Positano development, and adjacent to the City's eastern boundary. The property is owned by Arroyo Cap IV-3, LLC, which is a land bank entity. Arroyo Cap IV-3, LLC (Owner), is working with TH East Ranch Dublin, LLC, to develop the project. TH East Ranch Dublin, LLC (Developer) received various planning approvals to develop the Project into six neighborhoods that include the construction of 459 conventional single-family homes, 14 zero -lot -line single-family homes, and 100 townhomes. As a part of the project, the Developer will realign, widen, and improve Croak Road to its ultimate right-of-way width as required by the Project conditions of approval on the vesting tentative map and in compliance with the Eastern Dublin Specific Plan. Page 1 of 4 538 The City acquired fee title to Croak Road from the County of Alameda with the incorporation of the City in 1982. Croak Road is currently a low -volume, two-lane rural road between the two parcels that make up the development and is used as ingress and egress by adjacent property owners and as an emergency vehicle access for both the Positano and Jordan Ranch neighborhoods. The Owner has requested that the City vacate the existing Croak Road right-of-way within the project boundary between South Terracina Drive and Central Parkway to facilitate development. If Croak Road is vacated, the Owner will merge the vacated right-of-way with the existing project parcels and dedicate a new Croak Road right-of-way to the City. The merger of parcels and the dedication of the new right-of-way will occur with approval and recordation of the final map for the Francis Ranch subdivision, Tract 8563. The new Croak Road will have a similar alignment, provide one vehicle lane and one bike lane in each direction, and will include a Class I trail. The new road will be a residential collector street providing access to all neighborhoods within the development and connecting to Central Parkway, Fallon Road, and eventually the future Dublin Boulevard extension. The process for vacating public right-of-way is set forth in the California Streets and Highways Code Section 8310 et. seq. These statutes provide that the City Council must initiate vacation proceedings, a notice of a public hearing on the matter must then be posted along the portion of the street to be vacated, and the notice of a public hearing must be published for two weeks in a newspaper of general circulation (Streets and Highways Code Sections 8322 and 8323). Before the public hearing, the Planning Commission must approve a report to the City Council indicating whether it believes that the vacation is consistent with the General Plan unless exempt by Government Code Section 65402. Finally, the City Council must conduct a public hearing, hear evidence regarding the proposal, and then adopt a Resolution of Vacation. In conjunction with the resolution, the Streets and Highways Code also requires that the City Council find that the proposed portion of right-of-way to be vacated is unnecessary for present or prospective public use and is not useful as a non -motorized transportation facility. At its August 15, 2023 meeting, the City Council adopted Resolution No. 82-23 initiating the vacation process by declaring its intent to vacate the portion of public street right-of-way on Croak Road between South Terracina Drive and Central Parkway and setting a public hearing (Attachment 4). Approval of the proposed Resolution would declare that the portion of public street right-of-way on Croak Road between South Terracina Drive and Central Parkway is unnecessary for present or prospective use, that it is not useful as a non -motorized transportation facility, and that the City vacates that portion of Croak Road. If the City Council adopts the Resolution, the vacation will become effective when the Resolution is recorded with the Alameda County Recorder's Office. General Plan Consistency The Streets and Highways Code requires that, if the proposed vacation of a street or public service easement is within an area for which a general plan is adopted, the City Council should consider the General Plan prior to vacating the easement. The Planning Commission is also required to consider the proposal and report to the City Council as to its conformity with the General Plan. Page 2 of 4 539 However, many relinquishments and acquisitions of real property, such as the vacation of this subject right-of-way, are of such minor nature that Planning Commission review and their report to the City Council as to their General Plan consistency serves no purpose. Government Code Section 65402 permits the City Council to exempt, by resolution or ordinance, the following kinds of proposed dispositions and acquisitions of real property from the requirement that the Planning Commission report to the City Council as to their General Plan consistency, provided they are of a minor nature: 1. The disposition of the remainder of a large parcel which was acquired and used in part for street purposes. 2. Acquisitions, dispositions, or abandonments for street widening. 3. Street alignment projects. On July 19, 2016, the City Council adopted Resolution No. 125-16 Exempting Certain Minor Dispositions and Acquisitions of Real Property or Interests in Real Property from Required Report to the City Council by the Planning Commission as to their General Plan Consistency (Attachment 5). The proposed vacation of this subject right-of-way is minor in nature and for a street alignment purpose, and therefore this action is exempt from the requirement that the Planning Commission report to the City Council as to the General Plan conformity. Disposition of Excess Property Streets and Highways Code Section 8355(a) allows the City to quitclaim the subject right-of-way in conjunction with its vacation. Approval of the proposed Quitclaim Deed (Attachment 3) quitclaims the former public right-of-way (or disclaims all interest in and conveys that interest), to the Developer. In exchange for the subject right-of-way, the Owner will dedicate new Croak Road right-of-way to the City. Staff has determined that no compensation is required for this quitclaim because the area of new right-of-way dedicated to the City exceeds that of the area quitclaimed to the Owner. Pursuant to Government Code Section 54221(f)(1)(E), the property qualifies as "exempt surplus land" and would not be subject to the Surplus Land Act because it is a former right-of-way and is being conveyed to an owner of an adjacent property. ENVIRONMENTAL REVIEW: This vacation is categorically exempt from the California Environmental Quality Act (CEQA) per CEQA Guidelines Section 15301, Existing Facilities. STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: In compliance with state law, a notice of this hearing was published in the East Bay Times and was Page 3 of 4 540 posted in three public places and in the area proposed to be vacated. The City Council Agenda was posted. ATTACHMENTS: 1) Resolution Vacating Right -of -Way on Croak Road and Approving a Quitclaim Deed 2) Exhibits A and B to the Resolution - Legal Description and Plat Map 3) Exhibit C to the Resolution - Quitclaim Deed 4) Resolution No. 82-23 of Intent to Vacate Right -of -Way on Croak Road and Setting a Public Hearing 5) Resolution No. 125-16 Exempting Certain Minor Dispositions and Acquisitions of Real Property or Interests in Real Property from Required Report to the City Council by the Planning Commission as to their General Plan Consistency Page 4 of 4 541 Attachment I RESOLUTION NO. XX — 23 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN VACATING RIGHT-OF-WAY ON CROAK ROAD AND APPROVING A QUITCLAIM DEED WHEREAS, TH East Ranch Dublin, LLC received various planning approvals to develop the Francis Ranch (formerly East Ranch) project site and the project tentative map and conditions of approval require Croak Road to be realigned, widened, and improved to its ultimate right-of- way width; and WHEREAS, Arroyo Cap IV-3, LLC is the land bank entity and current owner of the Francis Ranch property and is working with TH East Ranch Dublin, LLC to subdivide and develop Francis Ranch; and WHEREAS, Arroyo Cap IV-3, LLC requests the City of Dublin vacate existing Croak Road right-of-way between South Terracina Drive and Central Parkway, as described in the legal description and depicted on the plat map, attached hereto as Exhibits A and B, to facilitate development of the site; and WHEREAS, Arroyo Cap IV-3, LLC will dedicate new Croak Road right-of-way as a part of the Francis Ranch development; and WHEREAS, Section 8320, et. seq., of the California Streets and Highways Code provides for the general vacation of street right-of-way; and WHEREAS, pursuant to California Streets and Highways Code, the City Council adopted Resolution No. 82-23 initiating the vacation process by declaring its intent to vacate the portion of Croak Road right-of-way between South Terracina Drive and Central Parkway and setting a public hearing; and WHEREAS, Section 8324 of the California Streets and Highways Code authorizes the City Council to vacate street right-of-way if the right-of-way is unnecessary for present or prospective public use and is not useful as a non -motorized transportation facility; and WHEREAS, the California Streets and Highways Code requires consideration of a general plan, including by the Planning Commission, if a proposed vacation is within a general plan area; and WHEREAS, the City Council adopted Resolution No. 125-16 exempting certain minor dispositions and acquisitions of real property or interests in real property from required report to the City Council by the Planning Commission as to their General Plan consistency, including dispositions for street alignment projects; and WHEREAS, the subject right-of-way vacation is minor in nature and for a street alignment purpose and therefore exempt from the requirement that the Planning Commission report to the City Council as to the General Plan conformity; and Reso. No. XX-23, Item X.X, Adopted 12/19/2023 Page 1 of 3 542 WHEREAS, Section 8355(a) of the California Streets and Highways Code authorizes the City Council to sell or exchange City property previously subject to a street, highway, or public service easement, and is no longer needed by the public, in the manner, and upon the terms and conditions, approved by City Council; and WHEREAS, a Quitclaim Deed has been prepared which quitclaims the former public right- of-way on Croak Road to Arroyo Cap IV-3, LLC; and WHEREAS, pursuant to Government Code Section 54221(f)(1)(E) the property qualifies as "exempt surplus land" because it is a former right-of-way and is being conveyed to an owner of an adjacent property. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin finds that: 1. The portion of Croak Road right-of-way between South Terracina Drive and Central Parkway, located within the City of Dublin, Alameda County, California, is unnecessary for present or prospective public use and is not useful as a non -motorized transportation facility because the Francis Ranch project will dedicate a wider Croak Road right-of-way. 2. All public utility agencies and companies providing service in the project area have been notified about the proposed vacation and have not objected to the proposed vacation. 3. The vacation of the right-of-way is in conformance with the City's General Plan pursuant to Section 65402 of the Government Code. 4. The proposed vacation of the right-of-way is categorically exempt from review under the California Environmental Quality Act (CEQA) pursuant to Titlel4 California Code of Regulations, CEQA Guidelines Section 15301, Existing Facilities. BE IT FURTHER RESOLVED that based on the findings made and the above provisions of the Streets and Highways Code, the City Council hereby order the vacation of the portion of Croak Road right-of-way between South Terracina Drive and Central Parkway, as shown on Exhibits A and B. BE IT FURTHER RESOLVED that the City Clerk is hereby directed to transmit a certified copy of this resolution to be recorded in the office of the County Recorder of Alameda. BE IT FURTHER RESOLVED that said Quitclaim Deed, as shown on Exhibit C, is hereby approved. BE IT FURTHER RESOLVED that the City Manager, or designee, is hereby authorized to take any and all further actions to effectuate the vacation and quitclaim of the right-of-way, including the execution of said Quitclaim Deed. Reso. No. XX-23, Item X.X, Adopted 12/19/2023 Page 2 of 3 543 PASSED, APPROVED AND ADOPTED this 19th day of December 2023, by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Reso. No. XX-23, Item X.X, Adopted 12/19/2023 Page 3 of 3 544 Attachment 2 EXHIBIT "A" LEGAL DESCRIPTION CROAK ROAD ABANDONMENT REAL PROPERTY IN THE CITY OF DUBLIN, COUNTY OF ALAMEDA, STATE OF CALIFORNIA, DESCRIBED AS FOLLOWS: BEING THE ENTIRETY OF CROAK ROAD AS DESCRIBED IN BOOK 2612, OF DEEDS AT PAGE 352, ALAMEDA COUNTY RECORDS WITHIN THE BOUNDARY OF THE LANDS OF ARROYO CAP IV-3, LLC, A DELAWARE LIMITED LIABILITY COMPANY AS DESCRIBED IN DOCUMENT NUMBER 2023111606, ALAMEDA COUNTY RECORDS. SEE PLAT, "EXHIBIT B", TO ACCOMPANY LEGAL DESCRIPTION ATTACHED HERETO AND MADE A PART HEREOF. APN: 905-0002-001-01 AND 905-0002-002 END OF DESCRIPTION PREPARED BY: IAN BRJCE CDONALD LICENSE LAND SURVEYOR NO. 8817 STATE OF CALIFORNIA MACKAY & soms CM ENGINEERING' LAND PLANNING LAND SURVEYING 5142 Franklin Drive Suite 8, Pleasanton, CA. 94588-3355 (925) 225-0690 b/2,_r DATE P:\19343-11SRV\Mapping\Desc\Croak Road Abandonment.doc 545 FALLON VILLAGE GEOLOGIC HAZARD ABATEMENT DISTRICT DOC. NO. 2016115709 FALLON VILLAGE GEOLOGIC HAZARD ABATEMENT DISTRICT DOC. NO. 2016115709/ � ;. I m i f PARCEL AMP L 10049 (R-2)Ir TRACT 3268 341 M63 CENTRAL P RA KWAYTr. —1- AMENDED TRACT 8198 335 M 35 GH PACVEST LLC DOC. NO. 2017130933 0 300 600 EXHIBIT "B" PAGE 2 OF 2 TRc7'' 81D9L\_\) 303 M FALLON VILLAGE GEOLOGIC HAZARD ABATEMENT DISTRICT DOC. NO. 20115115709 EX. 40' RIGNI OF WAY OF DEEDS PO. 352 BK. 26i2, ALWEDA COUNTY RECORDS ARROYO CAP IV-3, LLC, A DELAWARE LIMITED LIABILITY COMPANY �� DOC. NO. 2023111606 d ALAMEDA COUNTY RECORDS GH PACVEST LLC I DOC. NO. I 2017049324 1200 SCALE: 1 "= 600' LEGEND DOC. NO. BOUNDARY OF ABANDONMENT EXISTING PARCEL DOCUMENT NUMBER ACACIA PARTNERS I LLC DOC. NO. 2005037867 ACACIA PARTNERS I LLC DOC, NO. 2005037867 PLAT TO ACCOMPANY LEGAL DESCRIPTION EXHIBIT "B" CROAK ROAD ABANDONMENT DUBLIN CALIFORNIA mAcKAY & soms ENGINEERS PLANNERS SURVEYORS 5142E FRANKLIN DR, SUITE B PLEASANTON, CA 94588 (925)225-0690 DRAWN IBIS! P:\I9343—T\SRV\IlAPPINC\PLATS\CROWS R0A0 AB/ 1D001l,ENT.UWC JAN. 2023 I 1'=600' 93343OB N 01 10--1D--2023 7:57om !on MccDoaold Attachment 3 RECORDING REQUESTED BY: First American Title Company MAIL TAX STATEMENT AND WHEN RECORDED MAIL DOCUMENT TO: ARROYO CAP IV-3, LLC, a Delaware limited liability company Space Above This Line for Recorder's Use Only QUITCLAIM DEED A.P.N.: 905-0002-001-01 and File No.: 0192-598563MAP (BS) 905-0002-002 The Undersigned Grantor(s) Declare(s): CITY TRANSFER TAX $ DOCUMENTARY TRANSFER TAX $0.00 Consideration is less than $100.00 SURVEY MONUMENT FEE $ [ ] computed on the consideration or full value of property conveyed, OR [ ] computed on the consideration or full value less value of liens and/or encumbrances remaining at time of sale, [ ] unincorporated area; [ X ] City of Dublin, and SURVEY MONUMENT FEE $ FOR A VALUABLE CONSIDERATION, receipt of which is hereby acknowledged, The City of Dublin, a municipal corporation, as successor to the County of Alameda, a political subdivision of the State of California hereby remise, release and forever quitclaim to ARROYO CAP IV-3, LLC, a Delaware limited liability company the following described property in the City of Dublin, County of Alameda, State of California: Legal Description and Plat Map are attached hereto as Exhibit "A" and Exhibit "B". This Quitclaim Deed is being recorded to relinquish all right, title and interest in and to a portion of Croak Road as conveyed to the County of Alameda in the Grant Deed recorded in Book 2612, Of Deeds at Page 352, Alameda County Records, as described in Exhibit "A" and depicted in Exhibit "B" attached hereto. Mail Tax Statements To: SAME AS ABOVE 547 A.P.N.: 905-0002-001-01 and File No.: 0192-598563MAP (BS) 905-0002-002 Dated: , 2023 The Citv of Dublin, a municipal corporation, as successor to the County of Alameda, a political subdivision of the State of California By: Name: Title: A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. STATE OF )SS COUNTY OF ) On before me, , Notary Public, personally appeared who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct. WITNESS my hand and official seal. This area foroc/a/notar/a/sea/. Notary Signature Page 2 of 2 548 19343.00T 10/10/2023 Page l of 2 EXHIBIT "A" LEGAL DESCRIPTION CROAK ROAD ABANDONMENT REAL PROPERTY IN THE CITY OF DUBLIN, COUNTY OF ALAMEDA, STATE OF CALIFORNIA, DESCRIBED AS FOLLOWS: BEING THE ENTIRETY OF CROAK ROAD AS DESCRIBED IN BOOK 2612, OF DEEDS AT PAGE 352, ALAMEDA COUNTY RECORDS WITHIN THE BOUNDARY OF THE LANDS OF ARROYO CAP IV-3, LLC, A DELAWARE LIMITED LIABILITY COMPANY AS DESCRIBED IN DOCUMENT NUMBER 2023111606, ALAMEDA COUNTY RECORDS. SEE PLAT, "EXHIBIT B", TO ACCOMPANY LEGAL DESCRIPTION ATTACHED HERETO AND MADE A PART HEREOF. APN: 905-0002-001-01 AND 905-0002-002 END OF DESCRIPTION PREPARED BY: IAN BR CE ACDONALD LICENSE LAND SURVEYOR NO. 8817 STATE OF CALIFORNIA INACKAY & soms CIVIL ENGINEERING•LAND PLANNING • LAND SURVEYING 5142 Franklin Drive Suite B, Pleasanton, CA. 94588-3355 (925) 225-0690 /d/`b/Z,S DATE P:\19343-T\SRV\Mapping\Desc\Croak Road Abandonment.doc 549 FALLON VILLAGE GEOLOGIC HAZARD ABATEMENT DISTRICT DOC. NO. 2015115709 FALLON VILLAGE GEOLOGIC HAZARD ABATEMENT DISTRICT DOC. NO. 2016115709 � R l L) u ter`' 1 i CENTRAL PARKWAY AMENDED TRACT 8198 — 335 M 35 GH PACVEST LLC DOC. NO. 2017130933 0 300 600 PARCEL IYW�P 10049 (R2)11 --1 TRACT 8263 341 M 63 H EXHIBIT "B" PAGE 2 OF 2 TACT 810JU�' 323M84 IZ1 FALLOW VILLAGE GEOLOGIC HAZARD ABATEMENT DISTRICT DOC. NO. 2016115709 EX. 40' RIGHT OF WAY 352 BK. 202, OF DEEDS PG ALAMEDA COUNTY RECORDS ARROYO CAP IV-3, LLC, A DELAWARE LIMITED LIABILITY COMPANY 10 0 DOC. NO. 2023111606 d ALAMEDA COUNTY RECORDS -r // (GH PACVEST LLC DOC. NO. 2017049324 1200 SCALE: 1 "= 600' LEGEND DOC. NO. BOUNDARY OF ABANDONMENT EXISTING PARCEL DOCUMENT NUMBER DUBLIN U Ln O � Lt-1 o O t1i n PLAT TO ACCOMPANY LEGAL DESCRIPTION ACACIA PARTNERS I LLC DOC. NO. 2005037367 ACACIA PARTNERS I LLC DOC. NO. 2005037867 EXHIBIT "B" CROAK ROAD ABANDONMENT CALIFORNIA MACKAY & soms ENGINEERS PLANNERS SURVEYORS 5142B FRANKLIN DR, SUITE B PLEASANTON, CA 94588 (925)225-0690 DRAWN IBM Ion MacDonald P:\19343—T\SRV\MAPPING\PLATS\CROAK ROAD ABANDONMENT.DWG DATE JAN. 2023 SCALE JOB NO. 1"=600' 19343.00T 10-10-2023 7:57am 550 DocuSign Envelope ID: 1FACBEBB-61A8-4E1B-9825-BD2OEFEBOF7A Attachment 4 RESOLUTION NO. 82 — 23 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN OF INTENT TO VACATE RIGHT-OF-WAY ON CROAK ROAD AND SETTING A PUBLIC HEARING WHEREAS, TH East Ranch Dublin, LLC received various planning approvals to develop the Francis Ranch (formerly East Ranch) project site and the project tentative map and conditions of approval require Croak Road to be realigned, widened, and improved to its ultimate right-of- way width; and WHEREAS, City of Dublin acquired fee title to Croak Road from the County of Alameda as a result of the incorporation of the City in 1982; and WHEREAS, Croak Road bisects the Francis Ranch development and is used as ingress and egress by adjacent property owners and as emergency vehicle access for the Positano and Jordan Ranch developments; and WHEREAS, TH East Ranch Dublin, LLC requests the City of Dublin to vacate existing Croak Road right-of-way between South Terracina Drive and Central Parkway to facilitate development of the site; and WHEREAS, TH East Ranch Dublin, LLC will dedicate new Croak Road right-of-way as a part of the Francis Ranch development; and WHEREAS, the new Croak Road will maintain a similar street alignment, provide access to all neighborhoods within the Francis Ranch development, and connect to Central Parkway, Fallon Road, and eventually to the future Dublin Boulevard extension. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin adopts this Resolution under the provisions of the Streets and Highways Code Section 8310 et. seq. and Section 8320 in particular, and that it is the intention of the City Council to vacate the portion of Croak Road right-of-way between South Terracina Drive and Central Parkway. BE IT FURTHER RESOLVED that the City Council of the City of Dublin will conduct a public hearing on the proposed vacation of Croak Road right-of-way on September 5, 2023, at 7:00 p.m., or as soon thereafter as the matter can be heard, in the City Council Chambers, 100 Civic Plaza, California 94568. At the public hearing, any objections to the proposed vacation of Croak Road right-of-way shall be presented. BE IT FURTHER RESOLVED that notice, in accordance with Streets and Highways Code Sections 8322 and 8323, shall be posted along the portion of the street to be vacated and published for at least two successive weeks in a newspaper published in Alameda County preceding the date of the public hearing. Reso. No. 82-23, Item 4.6, Adopted 08/15/2023 Page 1 of 2 551 DocuSign Envelope ID: 1FACBEBB-61A8-4E1B-9825-BD2OEFEBOF7A PASSED, APPROVED AND ADOPTED this 15th day of August 2023, by the following vote: AYES: Councilmembers Hu, Josey, McCorriston, Qaadri and Mayor Hernandez NOES: ABSENT: ABSTAIN: rDocuSigned ,( a yo r 4F7A46A8461 ATTEST: DocuSigned by: row City �Uerf�Lr4V Reso. No. 82-23, Item 4.6, Adopted 08/15/2023 Page 2 of 2 552 DocuSign Envelope ID: 1FACBEBB-61A8-4E1B-9825-BD2OEFEBOF7A Exhibit A Portion of Croak Road to be Vacated Portion of Croak smooR Rd to be vacated T1yi kr414 Fire *nL I f 1 Av11 ,.li1 ttrn LJJ1 553 RESOLUTION NO. 125 -16 Attachment 5 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN EXEMPTING CERTAIN MINOR DISPOSITIONS AND ACQUISITIONS OF REAL PROPERTY OR INTERESTS IN REAL PROPERTY FROM REQUIRED REPORT TO THE CITY COUNCIL BY THE PLANNING COMMISSION AS TO THEIR GENERAL PLAN CONSISTENCY WHEREAS, as required by law, the Planning Commission generally reports to the City Council as to the General Plan consistency of proposed City dispositions and acquisitions of real property or interests in real property to which the General Plan applies; and WHEREAS, many dispositions and acquisitions of real property or interests therein are of such a minor nature that Planning Commission review and report to the City Council as to their General Plan consistency serves no purpose; and WHEREAS, Government Code Section 65402 permits the City Council to exempt certain kinds of proposed dispositions and acquisitions of real property or interests therein from the requirement of Planning Commission report to the City Council as to their General Plan consistency. NOW, THEREFORE, BE IT RESOLVED that the City Council finds that, provided they are of a minor nature, the following kinds of dispositions and acquisitions of real property or interests therein shall be exempt from the requirement that the Planning Commission report to the City Council as to their consistency with the General Plan: A) The disposition of the remainder of a larger parcel which was acquired and used in part for street purposes B) Acquisitions, dispositions, or abandonments for street widening C) Street alignment projects PASSED, APPROVED AND ADOPTED this 19th day of July, 2016, by the following vote: AYES: Councilmembers Biddle, Gupta, Hart, Wehrenberg, and Mayor Haubert NOES: None ABSENT: None ABSTAIN: None _44) Phisei Mayor ATTEST: City Clerk Reso No. 125-16, Adopted 7-19-16, Item 4.5 Page 1 of 1 554 Vacation of Right -of -Way on Croak Road and Approving a Quitclaim Deed December 19,2023 V� DUBLIN CALIFORNIA 555 Background • TH East Ranch Dublin, LLC (Trumark) received various entitlements to develop the Francis Ranch project (formerly East Ranch). • Arroyo Cap IV-3, LLC, the land bank entity is the property owner. • Project requires Croak Road be widened and improved to its ultimate right-of-way. Right -of -Way Vacation • General Vacation procedure defined in California Streets and Highways Code (Cal. SHC) Section 8310, et. seq. • On August 15, 2023, City Council initiated the vacation process by declaring intent to vacate right-of-way. Right -of -Way Vacation • Cal. SHC Section 8324 authorizes the CC to vacate street right-of-way if the right-of-way is unnecessary for present or prospective public use and is not useful as a non -motorized transportation facility. Right -of -Way Vacation • Cal. SHC requires consideration of the General Plan by the Planning Commission. • Resolution 125-16 exempts certain minor dispositions and acquisitions of real property or interests in real property from required report to CC from PC as to general plan consistency. Right -of -Way Vacation • Vacation of Croak Road and disposition of real property is for street alignment purposes and thus exempt from report to CC from PC. • Real property considered "exempt surplus land". Right -of -Way Vacati o n EY . 40' CROP RR . BIGR1 OF V1AI PROPOSED CROAK RD'503 ARROYO CAP IV-3; LLC, A LELAAARE LIETED LIABILITY COMPANY DOC. NO. 2023111606 ALAMEDA COUNTY RECORDS 7 i WM DUBLIN 561 CALIFORNIA 1fW 12' (8' CLASS 1 TRAIL WITH 2' SHOULDERS EACH SIDE) 3' OVERBUILD 2% INAX 5' Li$ FIC CURB AND GUTTER CD-300 DEEPENED S/W EDGE SEE DETAIL SHEET C4 WHEN ADJACENT TO BIORETEPTI0N POND 8' BIKE 14' TRAVEL 14' TRAVEL RAY Rfw 6' 10' F/C L/S S/W e' _ BIKE _ Right -of -Way Vacati o n C/L ROADWAY 2% ,48 L. 15' 1. 10' G�J 12' 11L O (i 24 SD '* Li 8-14 SS 30' SOO STA 104+79 TO STA 108+25 STA 111+25 TO STA 119+35 PUBLIC CROAK ROAD - 77' ROW NTS 2 GAK SPILL CURB SEE DETAIL SHEET C4 DEEPENED SIDEWALK EDGE SEE DETAIL SHEET C4 WHEN ADJACENT TO NITIG4TION SWALE 12' (8' CLASS 1 FIC TRAIL WITH 2' SHOULDERS BOTH SIDES) y PARKING 2$ MAX 1 GUTTER CD-300 8' BIKE 14' TRAVEL 80' 52' CfL ROADWAY 2% 14' 8' TRAVEL - . BIKE RAY 8' 10' F'C LA SjW i +qi r•- JS�1! r lCw ill�?[z'Ls!w'-i4'l:I3i per f f ti i ~� 5�c-2•=+' we? 14,17' , 15' 12' fit O 8'O $S 13' STA 122+39 'TO STA 127+20 PUBLIC CROAK ROAD PARK FRONTAGE - 80' ROW NTS 2% MAX SPILL CORR SEE DETAIL SHEET C4 DEEPENED SIDEWALK EDGE SEE RETAIL SHEET C4 DUBLIN CALIFORNIA 562 Agenda Item 6.2 STAFF REPORT DUBLIN CITY COUNCIL CALIFORNIA DATE: TO: FROM: SUBJECT: December 19, 2023 Honorable Mayor and City Councilmembers Linda Smith, City Manager Downtown Dublin Preferred Vision Implementation General Plan and Downtown Dublin Specific Plan Amendments Prepared by: Amy Million, Principal Planner EXECUTIVE SUMMARY: The City Council will consider amendments to the General Plan and the Downtown Dublin Specific Plan to further implement the Downtown Dublin Preferred Vision approved by the City Council in 2019. The amendments consist of adding Research and Development as a new land use, increasing the residential allocation by 465 units, decreasing the non-residential allocation by 300,000 square feet, increasing the building height and floor area ratio in "The Core" area of the Retail District, and changing setbacks. No specific development is proposed at this time. An Addendum to the Downtown Dublin Specific Plan Environmental Impact Report (EIR) has been prepared that concludes that all potential environmental effects were adequately addressed in the original EIR. STAFF RECOMMENDATION: Conduct the public hearing, deliberate, and adopt the Resolution Amending the General Plan and Downtown Dublin Specific Plan to Further Implement the Downtown Dublin Preferred Vision. FINANCIAL IMPACT: Costs associated with the proposed amendments were included in the Community Development Department's Fiscal Year 2023-24 Budget. These costs include the hiring of a consultant to prepare the Addendum to the EIR and local transportation analysis for the proposed project at an estimated cost of $50,125, in addition to staff time associated with the development of the proposed amendments. DESCRIPTION: Background The overarching goal of the Downtown Dublin Specific Plan (DDSP), adopted in 2011, is "to create Page 1 of 6 563 a vibrant, dynamic commercial and mixed -use center that provides a wide array of opportunities for shopping, services, dining, working, living, and entertainment in a pedestrian -friendly and aesthetically pleasing setting that attracts both local and regional residents." On November 5, 2019, the City Council adopted Resolution No. 115-19 approving the Downtown Dublin Preferred Vision. The Preferred Vision builds upon the DDSP's vision and incorporates a new and extensive street grid network, including a main street experience, a new town square, and a mixture of supportive land uses such as retail, office, hotel, and residential. In 2020, the City Council approved amendments to the DDSP focused on the initial implementation of the Preferred Vision. Upon adoption of the Preferred Vision, it was understood that amendments to the DDSP would be necessary and that those amendments would happen gradually over time along with the other efforts needed to implement the Preferred Vision. The DDSP was amended in 2019 and 2020 as part of this effort. In February 2022, the City Council received a presentation on the Downtown as part of its Strategic Planning Workshop. The presentation included steps towards seeing the Preferred Vision come to fruition. It focused on the coordination efforts with the property owner of the Dublin Place shopping center and the property owner's needs in order to make the development project for the Preferred Vision a reality. Among other things, the presentation described the need to: (a) increase the floor area ratio (FAR) and building height to match the Transit Oriented District; (b) increase the residential allocation to address the property owner's development plan for 1,500 units and the 416 units the Housing Element would add; and (c) create development standards that better support the three key elements of the Preferred Vision. Those development standards include eight floors, 75 feet to the finished floor of the highest story, and 90 feet maximum building height in the Retail District. The changes to the development standards and the increase to density were also contemplated in the Preferred Vision. The Preferred Vision anticipated between approximately 1,100 and 1,700 units for the Dublin Place shopping center. This aligns with the development project shown in the American Realty Advisors (ARA) and Hines Master Plan, which is seeking just under 1,500 units. On October 17, 2023, the City Council held a public hearing to consider proposed amendments to the DDSP (Attachment 4 includes a complete background and description). At the meeting, the City Council discussed the details of the proposed amendments and the future development project for the Dublin Place shopping center. The discussion focused on the increase in density and building height, building area for manufacturing uses, the design of the Town Square, location and siting context of the downtown area, building setbacks, and future discretion of the City Council. At the conclusion of the discussion, the City Council continued the public hearing to a date uncertain. On November 6, 2023, the City Council held a public study session and received a presentation from Staff as well as the City's consultant Urban Field Studio, the property owner (City's Public - Private Partner) ARA, ARA's Development Manager Hines, and ARA's Master Planning Architect Gensler on the proposed implementation of the Preferred Vision. Page 2 of 6 564 Response to Comments In response to City Council comments from both the October 17, 2023 City Council meeting and the November 6, 2023 study session, minor modifications to the DDSP Amendments have been included for consideration. Clarification to Building Area (DDSP p. 43) The footnote on Table 3-1 regarding manufacturing uses has been amended to clarify that they are limited to 10% of the building floor area. Building Height (DDSP p. 57) The first phase of the Preferred Vision is focused on The Core area of the Retail District. Therefore, as stated in the October 17, 2023 Staff Report, Staff intended the proposed increase in building height and FAR to apply only to The Core area. The draft amendments related to building height, attached to the October 17, 2023 Staff Report, were more broadly applicable to the Retail District. To be consistent with the Staff Report and the first phase of the Preferred Vision, the proposed amendment has been modified to limit the increase in building height to The Core area only. As a result, the existing height limits for the Retail District, outside The Core, remain unchanged at six floors and 75 feet building height maximum not including the parapet. As shown in the conceptual images provided by ARA and Gensler on November 6, 2023, one of the configurations being considered are single story commercial buildings on the east side of the Town Square creating a vibrant space between the Town Square and the life sciences buildings. The DDSP currently does not allow buildings under 40 feet in height. The purpose of this requirement was to preserve the intended mass and scale of the area around the Town Square and within The Core area. As demonstrated by the November 6, 2023 presentation, the City can accomplish its goals for creating a vibrant downtown and also address the City Council's desire to have the development around the Town Square step back. The DDSP Amendment has been modified to allow an exception to the 40 feet minimum through the Site Development Review Permit (SDR) process. City Council Discretion for Future Projects Projects that are consistent with the DDSP require an SDR from the Planning Commission. Unless the decision by the Planning Commission is appealed or referred to the City Council, the City Council is not the reviewing authority for SDRs. The City Council provided direction to have SDRs for projects within The Core be reviewed by the City Council. Including City Council as the decision -making authority for SDRs for projects which are subject to review by the Planning Commission in The Core is consistent with the City's procedural process which already allows referrals of SDRs to the City Council. Setbacks As mentioned above, City Council expressed interest in ensuring that the buildings around the Town Square step back to improve the experience in the park. The DDSP has an existing policy that encourages stepping back of the upper floors of buildings (DDSP p.57). In addition, if the DDSP Amendments are adopted as presented, the City Council would have discretion to allow an exception to the minimum and maximum building height limits providing a greater variety to Page 3 of 6 565 massing and scale within The Core area. No further amendment to the DDSP is proposed. Modified Amendments Staff believes that the proposed modifications that have been made to the DDSP Amendments that were presented to the Planning Commission on September 12, 2023, and to the City Council on October 17, 2023, are not substantial and, therefore, are not required to be reviewed by the Planning Commission. Collectively, the proposed changes allow for a reduced development potential through limiting the increase in building height for the Retail District to The Core area only and allow for an exception to the minimum building height. Clarifying that building area refers to floor area is consistent with the City's longstanding interpretation of the DDSP and Zoning Ordinance. The draft Resolution approving the proposed amendments to the General Plan and DDSP is included as Attachment 1. The proposed amendments to the DDSP are provided in a redline format in Attachment 2 where underlined text is proposed to be added and text with a strikethrough is proposed to be deleted. ENVIRONMENTAL DETERMINATION: In 2010, an EIR was prepared to address potential environmental impacts of the DDSP. The DDSP EIR (SCH# 2010022005) was prepared in accordance with the California Environmental Quality Act (CEQA) and was certified by the City Council on February 1, 2011. The DDSP was adopted by the Dublin City Council in February 2011 with the intent of encouraging development within the downtown area that would be more conducive to a walkable, mixed -use, and vibrant community. The boundaries of the DDSP encompassed boundaries of five other specific plans that were dissolved when the DDSP was adopted. The DDSP includes three distinct districts (Retail, Transit Oriented, and Village Parkway Districts), with separate development standards for each. Subsequent to adoption, the DDSP has been amended five times, including the 2020 DDSP Amendments focused on the initial implementation of the Preferred Vision approved by City Council on November 5, 2019, which included three primary components: 1) Siting of a Town Square; 2) New Street Grid Network; and 3) Downtown Character. The proposed amendments further implement the Preferred Vision by increasing the residential development potential by 465 units and decreasing the non-residential square footage by 300,000 square feet, increasing the building height and FAR in "The Core" area of the Retail District, and amending the design standards and allowable uses. The project was examined to determine if any of the standards contained in CEQA Guidelines Section 15162(a) requiring preparation of supplemental environmental review would be met. CEQA Guidelines Section 15162 identifies the conditions requiring subsequent environmental review. After a review of these conditions, the City has determined that no subsequent EIR or Negative Declaration is required for this project. This is based on the following: Page 4 of 6 566 a) Are there substantial changes to the Project involving new or more severe significant impacts? There are no substantial changes to the project involving new or more severe significant impacts than what was analyzed in the DDSP EIR and subsequent Addendums. The project is consistent with the land uses for the project area analyzed in the DDSP EIR and subsequent Addendums, and the project would not increase the overall development potential allowed in the DDSP. The project does not constitute a substantial change to the DDSP EIR and subsequent Addendums analyses, will not result in additional significant impacts, and no additional or different mitigation measures are required. b) Are there substantial changes in the conditions which the Project is undertaken involving new or more severe significant impacts? There are no substantial changes in the circumstances or conditions involving new or more severe significant impact than was analyzed in the DDSP EIR or subsequent Addendums. The project will not increase the overall development potential as previously analyzed in the EIR and subsequent Addendums because the increase in residential units would be offset by the decrease in commercial development. c) Is there new information of substantial importance, which was not known and could not have been known at the time of the previous EIR that shows the Project will have a significant effect not addressed in the previous EIR; or previous effects are more severe; or, previously infeasible mitigation measures are now feasible but the applicant declined to adopt them; or mitigation measures considerably different from those in the previous EIR would substantially reduce significant effects but the applicant declines to adopt them? There is no new information showing a new or more severe significant effect beyond those identified in the prior CEQA documents. All future development projects would be required to comply with the design standards of the DDSP and applicable regulatory requirements. No new or different mitigation measures are required for the project. All previously adopted mitigations continue to apply to the project. The CEQA documents adequately describe the impacts and mitigations associated with the proposed development on portions of the DDSP area. d) If no subsequent EIR-level review is required, should a subsequent negative declaration be prepared? With adherence to applicable regulatory requirements, there would be no new or substantially more severe significant impacts beyond what has been analyzed in the DDSP EIR and subsequent Addendums, and no other CEQA standards for supplemental review are met. Therefore, no further environmental review or documentation is required. No subsequent Negative Declaration or Mitigated Negative Declaration is required because there are no significant impacts of the project beyond those identified in the DDSP EIR and subsequent Addendums. The Initial Study and CEQA Addendum are included as Attachment 3. Page 5 of 6 567 STRATEGIC PLAN INITIATIVE: Strategy 1: Downtown Dublin and Economic Development. Objective A: Continue support of the Downtown Preferred Vision and Downtown Dublin Specific Plan including improving visual and environmental quality and evaluating specific business uses. Objective B: Pursue mixed -use projects to create economic vitality. Implement the City's adopted Preferred Vision for Downtown Dublin. NOTICING REQUIREMENTS/PUBLIC OUTREACH: In accordance with State law, a public notice was published in the East Bay Times and posted at several locations throughout the City. A notice of this hearing was also mailed to all property owners and tenants in the DDSP area, those within 300 feet of the DDSP boundaries, and all persons who have expressed an interested in being notified of meetings. ATTACHMENTS: 1) Resolution amending the General Plan and Downtown Dublin Specific Plan to Further Implement the Downtown Dublin Preferred Vision 2) DDSP Amendments - Redlined Pages 3) CEQA Addendum 4) City Council October 17, 2023 Agenda Item without Attachments Page 6 of 6 568 Attachment I RESOLUTION NO. xx - 23 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN AMENDING THE GENERAL PLAN AND DOWNTOWN DUBLIN SPECIFIC PLAN TO FURTHER IMPLEMENT THE DOWNTOWN DUBLIN PREFERRED VISION PLPA-2023-00001 WHEREAS, the Downtown Dublin Specific Plan (DDSP) project area is located in the southwestern portion of the City and is approximately 284 acres in size. The project area is generally bound by Village Parkway to the east, Interstate 580 to the south, San Ramon Road to the west, and Amador Valley Boulevard to the north; and WHEREAS, on February 1, 2011, the Dublin City Council adopted Resolution No. 09-11 approving the DDSP and associated implementation actions. At the same time, the City Council adopted Resolution No. 08-11 certifying the Downtown Dublin Specific Plan Environmental Impact Report (DDSP) (EIR) (SCH# 2010022005, incorporated herein by reference). The DDSP EIR evaluated the potential impacts associated with intensifying development in the 284-acre Downtown Dublin area to accommodate additional residential and non-residential uses; and WHEREAS, subsequent to adoption, the DDSP has been amended five times, including the 2020 DDSP Amendments focused on the initial implementation of the Downtown Dublin Preferred Vision approved by City Council on November 5, 2019, which included three primary components: 1) Siting of a Town Square; 2) New Street Grid Network; and 3) Downtown Character; and WHEREAS, the proposed amendments to the General Plan and DDSP further implement the Downtown Dublin Preferred Vision by increasing the residential development potential by 465 units and decreasing the non-residential square footage by 300,000 square feet, increasing the building height and floor area ratio (FAR) in "The Core" area of the Retail District, and amending the design standards and allowable uses, hereafter referred to as the "2023 DDSP Amendment" or the "Project;" and WHEREAS, consistent with Section 65352.3 of the California Government Code, the City obtained a contact list of local Native American tribes from the Native American Heritage Commission and notified the tribes on the contact list of the opportunity to consult with the City on the proposed General Plan Amendment. None of the contacted tribes requested a consultation within the 90-day statutory consultation period and no further action is required under Section 65352.3; and WHEREAS, the California Environmental Quality Act (CEQA), Public Resources Code Section 21166, et seq., and the State CEQA Guidelines Section 15162(a) require that when an EIR or negative declaration has been certified for a project, no subsequent EIR or negative declaration shall be prepared for that project unless the lead agency determines, on the basis of substantial evidence in light of the whole record, that one or more of the following exists: 1. Substantial changes are proposed in the project which will require major revisions of the previous EIR or negative declaration due to the involvement of new significant Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 1 of 9 569 environmental effects or a substantial increase in the severity of previously identified significant effects; 2. Substantial changes occur with respect to the circumstances under which the project is undertaken which will require major revisions of the previous EIR or Negative Declaration due to the involvement of new significant environmental effects or a substantial increase in the severity of previously identified significant effects; or 3. New information of substantial importance, which was not known and could not have been known with the exercise of reasonable diligence at the time the previous EIR was certified as complete or the Negative Declaration was adopted, shows any of the following: a. The project will have one or more significant effects not discussed in the previous EIR or negative declaration; b. Significant effects previously examined will be substantially more severe than shown in the previous EIR; c. Mitigation measures or alternatives previously found not to be feasible would in fact be feasible and would substantially reduce one or more significant effects of the project, but the project proponents decline to adopt the mitigation measure or alternative; or d. Mitigation measures or alternatives which are considerably different from those analyzed in the previous EIR would substantially reduce one or more significant effects on the environment, but the project proponents decline to adoption measures or alternative; and WHEREAS, pursuant to CEQA and the CEQA Guidelines, the Project was examined to determine if any of the standards contained in CEQA Guidelines Section 15162(a) requiring preparation of supplemental environmental review would be met. The analysis, as further detailed in the Staff Report, dated December 19, 2023, and incorporated herein by reference, concluded that none of the standards contained in CEQA Guidelines Section 15162(a) requiring preparation of supplemental environmental review are met; the Project would not result in any new significant impacts or substantially increase the severity of any significant impacts identified in DDSP EIR and subsequent Addendums; no other CEQA standards for supplemental review are met and no further environmental review is required; and WHEREAS, the Planning Commission held a properly noticed public hearing on the Project, including the proposed General Plan and Downtown Dublin Specific Plan Amendments, on September 12, 2023, at which time all interested parties had the opportunity to be heard; and WHEREAS, on September 12, 2023, the Planning Commission adopted Resolution No. 23-07 recommending that the City Council approve the 2023 DDSP Amendment, which Resolution is incorporated herein by reference; and WHEREAS, the City Council held a properly noticed public hearing on the 2023 DDSP Amendment on October 17, 2023, at which time all interested parties had the opportunity to be heard and continued to the proposed project to a undetermined date; and Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 2 of 9 570 WHEREAS, a Staff Report, dated December 19, 2023, and incorporated herein by reference, described and analyzed the 2023 DDSP Amendment for the City Council; and WHEREAS, the City Council held a properly noticed public hearing on the 2023 DDSP Amendment on December 19, 2023, at which time all interested parties had the opportunity to be heard; and WHEREAS, the City Council considered the DDSP EIR and CEQA Addendum, all above - referenced reports, recommendations, and testimony to evaluate the Project. NOW, THEREFORE, BE IT RESOLVED that the foregoing recitals are true and correct and made a part of this resolution. BE IT FURTHER RESOLVED that the City Council finds that the General Plan amendments, as set forth below, are in the public interest and that the General Plan as amended will remain internally consistent. BE IT FURTHER RESOLVED that the City Council finds that the Downtown Dublin Specific Plan amendments, as set forth below, are in the public interest and will promote general health, safety and welfare, and that the Downtown Dublin Specific Plan as amended will remain internally consistent. BE IT FURTHER RESOLVED that the City Council hereby approves the following amendments to the General Plan: Page 1-9, Section 1.8.1.5 Primary Planning Area shall be revised to increase the FAR for the Downtown Dublin -Retail District land use classification to a maximum of 2.5 and for the Downtown Dublin -Transit Oriented District land use classification to a maximum FAR of 2.5 to be consistent with Table 2.1 as follows: B. DOWNTOWN DUBLIN SPECIFIC PLAN AREA Downtown Dublin — Village Parkway District (Maximum FAR: .35; employee density: 200- 450 square feet per employee) This designation allows a range of residential, commercial, and mixed uses consistent with the Downtown Dublin Specific Plan. Downtown Dublin — Retail District (Maximum FAR: 2.0 - 2.5; employee density: 200-450 square feet per employee) This designation allows a range of residential, commercial, and mixed uses consistent with the Downtown Dublin Specific Plan. Maximum FAR is 2.5 in "The Core." In "The Core," the FAR may be spread through all developable parcels (this does not include the Town Square). Outside "The Core," the maximum FAR is 2.0. Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 3 of 9 571 Downtown Dublin — Transit -Oriented District (Maximum FAR: 2.5; employee density: 200- 450 square feet per employee) This designation allows a range of residential, commercial, and mixed uses consistent with the Downtown Dublin Specific Plan. Table 2.1 shall be revised as follows: (Only the section of the table related to the DDSP area is shown here. All other sections and footnotes of Table 2.1 remain the same): Table 2.1 Land Use Develoment Potential: Primary Planning Area Downtown Dublin Specific Plan Area Acres Dwelling Dwelling Persons/Dwelling Units/acre Units Unit Population Downtown Dublin 230.2 6.1-25.1+ 3.3815 2.7 6,750 Downtown Dublin Specific Plan Area Acres Maximum Maximum Floor Area Potential Ratio (Gross) Square Feet' Square Feet/employee Jobs Village Parkway District Retail District Transit - Oriented District Total: 32.9 .35 .50 200-450 1,115-2,508 113.1 2.0-2.56 9.94,5 200-450 6,139-13,814 84.2 2.5 9.24 200-450 8,492-19,108 230.2 19.6 15,746-35,430 GRAND TOTAL ACRES DWELLING POPULATION UNITS 2,494.48 6,770-14,333 20,242-42,854 SQUARE FEET (MILLIONS) 14.16-16.59 28,952-63,175 JOBS 6 Maximum FAR is 2.5 in "The Core." In "The Core," the FAR may be spread through all developable parcels (this does not include the Town Square). Outside "The Core," the maximum FAR is 2.0. BE IT FURTHER RESOLVED that the City Council hereby approves the following amendments to the Downtown Dublin Specific Plan: Page 43, Table 3-1: Land Uses, shall be amended to add "Research and Development" as an allowed use in the Retail District and Transit -Oriented District and Prohibited in the Village Parkway Districts as follows: Table 3-1: Land Uses BUILDING USES1 RETAIL DISTRICT TRANSIT - ORIENTED DISTRICT VILLAGE PARKWAY DISTRICT Research and Development Allowed7 Allowed7 Prohibited Manufacturing uses are limited to less than 10% of the building floor area. A CUP is required for manufacturing uses greater than 10% up to a maximum of 20% of the building floor area. Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 4 of 9 572 Page 45, shall be amended to add new Section 3.4.16 Research and Development to read as follows: 3.4.16 Research and Development Any establishment which primary use is for research and development purposes including, but not limited to, science and engineering laboratories (research, development, and testing), quality assurance work (dimensional analysis), and software development and engineering. Limited manufacturing uses are allowed as part of the primary use. Such uses may not generate nuisances related to emissions, noise, odors, and may not include outdoor storage and operations. Page 47, Table 3-3 shall be amended to read as follows: Table 3-3: Base and Maximum FAR Per District DISTRICT Retail The Core Transit - Oriented Village Parkway BASE FAR 0.35 0.50 0.50 0.35 MAXIMUM FAR 2.0 2.5 2.5 0.35 Page 47, Fifth Paragraph shall be amended to read as follows: This Specific Plan allows for future construction of approximately 2.2 million square feet of non- residential development and 3,381 residential dwelling units (416 of these units are exempt from the Community Benefit Program as further described in Section 6.4 Development Pool and Community Benefit Program). Page 48, Table 3-4 shall be amended to read as follows: Table 3-4: Net New Development DISTRICT Retail Transit - Oriented Village Parkway NON- RESIDENTIAL (SF) 1,866,810 (+150 hotel rooms) 20,730 1,962,540 (includes 150 hotel rooms) RESIDENTIAL (DU) 3,381 MINIMUM RESIDENTIAL DENSITY 22 units/net acre 30 units/net acres No minimum Notes. Includes projects that have been approved, but not yet constructed Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 5 of 9 573 Page 53, Section 4.1 Retail District Development Standards, 4 Street Setback from Dublin Boulevard and San Ramon Road shall be amended to read as follows: LOT SIZE AND BUILDING PLACEMENT Street Setb from Dublin 4 Boulevard and San Ramon Road 10 ft. min at ground level. The street setback may be improved as an extension of the public sidewalk if accessible to the public through an established easement. Along Dublin Boulevard, upper floors above 20 ft. may reduce setback to 5 ft. Page 57, Section 4.1 Retail District Development Standards, 1 Floor Area Ratio (FAR), 2 Residential Units, and 3 Building Height shall be amended to read as follows: BUILDING DESIGN 1 Floor Area Ratio (FAR) 0.35 base outside "The Core" and 0.50 in "The Core." 2.0 max. outside "The Core" and 2.5 max. in "The Core." In The Core, the FAR may be spread through all developable parcels (this does not include the Town Square) (required participation in the development density pool, an agreement with the City, and provision of a community benefit in compliance with the Community Benefit Prograrn).1 Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 6 of 9 574 2 Residential Units 3 Building Height Not permitted west of San Ramon Road. Allowed at a minimum density of 22 units per net acre. Permitted within a mixed -use development if designed based on the following standards: • The development includes ground floor retail or office space that equals an FAR of 0.3 min. • Retail or office space is built along at least 80% of the property's total street frontage and set back no more than 10 ft. from the building setback requirement. • Common open space for the residential units is provided at a rate of 15% of the site's total area. • The above standards may be modified through an SDR as part of a mixed -use development in the "The Core" area. Projects that include residential development within 1,000 ft. of either Interstate 580 or 680 (or less per Bay Area Air Quality Management District's current guidelines) shall incorporate the following standards to minimize potentially adverse air quality affects: • Configure the proposed buildings so that the bulk of the building is located farther from the highway. • Place heating ventilation and air conditioning (HVAC) system intakes as far away from highway as feasible. • Include high efficiency filters in the HVAC system (rated with a minimum efficiency rating value [MERV] of at least 13). This would also include a commitment to regular maintenance and replacement of filters as needed. • Provide positive pressure with the HVAC system in all occupied spaces to prevent the incursion of outside air that bypasses the HVAC filters. • To reduce the amount of outside unfiltered air indoors, do not place operable windows in close proximity to the highway. In addition, signs should be posted to keep exterior doors closed when not in use. Outside "The Core:" 6 floors and 75 ft. max. (tower elements, architectural and articulated design features, solar panels, and small- scale wind turbines may extend 10 ft. max. beyond this height) Inside "The Core:" 8 floors and no more than 75 ft. to the finished floor of the highest story. Maximum building height is 90 ft. (tower elements, architectural and articulated design features, solar panels, and small- scale wind turbines may extend 10 ft. max. beyond this height). Minimum building height is 40 ft., except for structures within the Town Square. The maximum and minimum heights may be modified through an SDR. Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 7 of 9 575 Page 58, Section 4.1 Retail District Development Standards, 2 Stoops, 3 Bay Windows and 6 Storefront Awnings shall be amended to read as follows: PROJECTIONS AND ENCROACHMENTS INTO SETBACKS 3 Bay Windows 6 Storefront Awnings Permitted for residential use only. 5 ft. min usable walkway must be maintained on private streets and 10 ft. on public streets. 2 ft. max into all setbacks. 4 ft. max along Dublin Boulevard. 12 ft. min. vertical clearance required over sidewalks, walkways, and private outdoor spaces. 6 ft. max into all setbacks. 8 ft. max along Dublin Boulevard and Golden Gate Drive. 8 ft. min vertical clearance required over sidewalks, walkways, and private outdoor spaces. Page 86, Office/Lodging Fronts, first bullet point shall be amended to read as follows: At least 20% of the facade's surface area should consist of windows (including glass on doors). Windows shall be provided on all floors of the building. Exceptions to window area may be approved for parking structures. See Section 4.4.14 for design guidelines for Parking Structures. Page 103, Section 4.4.14 Parking Areas, fourth bullet point shall be amended to be consistent with graphic on page 104 as follows: The length of parking spaces may be reduced by up to 2.5 feet if the vehicle will overhang a landscape planter which has been designed to accommodate the vehicle overhang plus additional space for planting. The planter shall be protected by a curb or wheel stop and should include low lying plants where the vehicle will overhang the planter. Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 8 of 9 576 Page 121, Table 6-1: Development Pool, shall be amended to read as follows: Table 6-1: Development Pool DISTRICT Retail Transit - Oriented Village Parkway NON- RESIDENTIAL SQUARE FOOTAGE 1,020,220 (+150 hotel rooms) 0 NUMBER OF RESIDENTIAL DWELLINGS 2,965 PASSED, APPROVED, AND ADOPTED this 19th day of December, 2023 by the following vote: AYES: NOES: ABSENT: ABSTAIN: Mayor ATTEST: City Clerk Reso. No. XX-23, Item X.X, Adopted XX/XX/2023 Page 9 of 9 577 Attachment 2 3.4 Land Use Designations Within each of the Specific Plan districts, there are a variety of land uses that may be permitted. Table 3-1: Land Uses, identifies the uses that are allowed, prohibited, and permitted with a use permit within each of the districts. Descriptions of each land use are described below, and the Community Development Director can allow similar uses. In addition, the Downtown Dublin Preferred Vision sites a Town Square within the Retail District. Table 3-1: Land Uses BUILDING USES' Regional Retail Community Retail Outdoor Dining Dining and/or Entertainment Office Lodging Live -Work Multi -Family Residential Mixed -Use Non -Residential Mixed -Use Residential Indoor Recreation Auto Service/Sales Drive -Through and Drive -In Businesses Civic, Cultural, and Institutional Town Square Temporary Uses Notes LAND USE AND DEVELOPMENT PLAN I 3 RETAIL DISTRICT Al lowed Al lowed Allowed 3 Allowed TRANSIT - ORIENTED DISTRICT Prohibited 2 Allowed Allowed 3 Allowed VILLAGE PARKWAY DISTRICT Prohibited Allowed Allowed 3 Allowed Allowed Allowed Allowed Allowed Allowed Prohibited Allowed 6 Allowed CUP/PC 4 Allowed 6 Allowed Allowed Allowed Allowed Allowed Allowed 6 Allowed Allowed ZC or MUP/ZA ZC or MUP/ZA ZC or MUP/ZA CUP/ZA CUP/PC CUP/ZA CUP/PC CUP/PC CUP/PC CUP/PC CUP/PC CUP/PC Allowed Prohibited Prohibited Allowed' Allowed' Prohibited TUP TUP TUP 1 Additional and similar uses may be permitted by the Community Development Director. 2 Prohibited unless adjacent to Dublin Boulevard. 3 Assuming accessibility (ADA) standards can be met. 4 May be permitted with a CUP/PC in a mixed -use development. 5 Subject to additional development standards if located within 1,000 feet of 1-580 or 1-680. 6 Allowed throughout the Retail District except on those properties west of San Ramon Road 67 Manufacturing uses are limited to less than ten percent of the building floor area. A CUP is required for manufacturing uses greater than 10% up to maximum of 20% of the building floor area. CUP —Conditional Use Permit PC— Planning Commission TUP—Temporary Use Permit ZA— ZoningAdministrator ZC— Zoning Clearance MUP — Minor Use Permit DOWNTOWN DUBLIN SPECIFIC PLAN 43 578 3.4.13 Civic, Cultural, and Institutional Any establishment that is open to the general public or a group of members that involves gathering for religious, social, cultural, or educational purposes. Such uses include museums, churches, gathering halls, community centers, post office, and public parking. 3.4.14 Temporary Uses Any non -permanent use as defined by Chapter 8.108 (Temporary Use Permit), in the Zoning Ordinance. 3.4.15 Town Square A one -acre park and plaza that serves as Downtown Dublin's central public gathering place. 3.4.16 Research and Development Any establishment which primary use is for research and development purposes including. but not limited to, science and engineering laboratories (research. development. and testing), quality assurance work (dimensional analysis). and software development and engineering. Limited manufacturing uses are allowed as part of the primary use. Such uses may not generate nuisances related to emissions. noise, odors. and may not include outdoor storage and operations. 3.5 Future Development Assumptions Development activities under this Specific Plan are anticipated to occur over the next 15 to 20 years. During that time, it is assumed that only a portion of the existing land uses will include new development and that many of the existing structures will remain essentially the same in their size and configuration but perhaps remodeled. A brief assessment of development conditions since 2000 is described below, followed by a summary of future market demand. Based on this information, future development assumptions for each district are identified, which will be used as the basis for infrastructure improvements and potential environmental impacts as described in the Downtown Dublin Specific Plan Environmental Impact Report. LAND USE AND DEVELOPMENT PLAN I 3 Past Development Activities Downtown Dublin is largely built -out and there are very few vacant parcels on which new development could occur. Future development will therefore occur as properties are modified, in some cases at a higher density. Due to existing FAR and parking requirements, limited net new additional density opportunities exist, particularly in the Village Parkway District. Based on City estimates and as described in the Downtown Dublin Opportunities, Issues & Strategies Report (RBF Consulting, 2009), approximately 258,734 square feet of non-residential development has occurred since adoption of the West Dublin BART, Downtown Core, and Village Parkway Specific Plans in December 2000. With the exception of a senior residential development (Wicklow Square) and senior center (15,300 square feet), all of this development (243,434 square feet) has been commercial retail development. There has been no hotel, office or residential development constructed in the Downtown December 2000 through 2009, despite the fact that the three above mentioned specific plans collectively allowed for nearly 3.2 million square feet of retail/office/commercial space, 150 hotel rooms, and 740 residential dwelling units. Large format retail has also been changing and now competes directly with online shopping. A more diverse and mixed development pattern is more likely to replace large format retail in due time. Proposed New Development Several new projects are either under construction or have been entitled in the Specific Plan Area. The most significant development is the construction of the West Dublin/Pleasanton BART Station. The station is being constructed within the median of Interstate 580 with pedestrian access north and south over both sections of the freeway. By the year 2013, the project is projected to accommodate 8,600 users per day. Within the City of Dublin, a 713-space parking garage has been constructed at the southern terminus of Golden Gate Drive for BART commuters. As part of the BART project, a 150-room hotel, 7,500 square feet of retail space have been planned for (Stage I Development Plan), and 309 residential units (Essex) have been entitled west of Golden Gate Drive. DOWNTOWN DUBLIN SPECIFIC PLAN 45 579 Development Plan This Specific Plan provides a development plan for the next 15 to 20 years. Each Specific Plan district identifies a broad range of land uses that can be developed, either outright or through a Conditional Use Permit. These land uses, which include regional retail, community retail, office, residential, mixed use and public uses, are described in detail in Section 3.4: Land Use Designations. This approach will allow greater flexibility in the ultimate development pattern, while still maintaining a common vision for function and urban character within Downtown Dublin. For each district, this Specific Plan identifies a specific set of development standards that will apply to all new buildings and significantly remodeled buildings. These standards include lot size and building placement, access, parking, building density or floor area ratio (FAR), and building height and setbacks. The actual density of development allowed on a particular parcel will be regulated by the FAR. This Specific Plan identifies both a base FAR that is allowed outright and a maximum FAR that can be constructed based on the use and district. If a property owner would like to develop a project beyond the base FAR, they may obtain additional square footage up to the maximum FAR by drawing on the Development Pool that has been established for specific uses in each district. The density Development Pool applies to both residential and non-residential development. As shown below in Table 3-3: Base and Maximum FAR Per District, the maximum FAR would be greater than the base FAR for the Retail and Transit -Oriented Districts, but would remain the same in the Village Parkway District. LAND USE AND DEVELOPMENT PLAN I 3 Table 3-3: Base and Maximum FAR Per District DISTRICT Retail Transit -Oriented Village Parkway BASE FAR 0.35 0.50 0.50 0.35 MAXIMUM FAR 2.0 2.5 2.5 0.35 Downtown Dublin is largely built out, which means that new development projects will primarily replace (or expand upon) existing developments and land uses. Based on discussions with stakeholders, the general public, and City staff, as well as an assessment of underutilized parcels, a conservative estimate was made that 50% of the parcels within Downtown Dublin could be privately developed with new development projects over the next 15+ years. This Specific Plan allows for a future construction of approximately 2.2 million square feet of non-residential development and 2,916 3,381 residential dwelling units (416 of these units are exempt from the Community Benefit Program as further described in Section 6.4 Development Pool and Community Benefit Program). Assuming an average of 1,200 square feet per residential unit (and an average of 500 square feet per hotel room), this represents 5.83 million square feet under this Specific Plan. A breakdown of development potential (including base and maximum FAR) by district is shown in Table 3-4: Net New Development. DOWNTOWN DUBLIN SPECIFIC PLAN 47 580 3 I LAND USE AND DEVELOPMENT PLAN Table 3-4: Net New Development DISTRICT Retail Transit - Oriented Village Parkway Total NON-RESIDENTIAL (SF) 2,166,8101,866,810 (+150 hotel rooms) 20,730 2,262,5401,962,540 (includes 150 hotel rooms) RESIDENTIAL (DU) 27916 3,381 MINIMUM RESIDENTIAL DENSITY 22 units/net acre 30 units/net acres No minimum Notes: Includes projects that have been approved, but not yet constructed. Includes 416 units which are exempt from the Development Pool, as further discussed in Section 6.4: Development Pool and Community Benefit Program. While this represents the theoretical buildout of net new development in Downtown Dublin, the ultimate amount of future development will likely be less due to non -tangibles such as market demand, ownership patterns, tenant lease terms, other available vacant land (e.g. East Dublin), etc. Additionally, Downtown Dublin is largely developed, resulting in significant physical limitations such as parcel configurations, parking, and circulation. When a project applicant proposes to develop using a portion of the density development pool allocation, they will be required to enter into an agreement with the City and provide a community benefit in accordance with the Community Benefit Program. The life of the agreement will be limited to a specific time period so that if a project is not constructed, the square footage can be returned to the density development pool and available for use by another development project in the same District. See Section 6.4 for further discussion on the density development pool and Community Benefit Program. 48 CITY OF DUBLIN 581 4 I DEVELOPMENT STANDARDS AND DESIGN GUIDELINES LOT SIZE AND BUILDING PLACEMENT Lot Width' 2 Lot Depth' Lot Size' Street Setback from 4 Dublin Boulevard and San Ramon Road 5 Street Setback from Other Streets Internal Setback from 6 Property Lines shared with Residential Uses 7 Internal Setback from Property Lines shared with Non -Residential Uses 8 Freeway/Drainage Channel Setback 9 Buildout2 Required Frontage 50 ft min 80 ft m i n 10,000 sf min 10 ft min at ground level The street setback may be improved as an extension of the public sidewalk if accessible to the public through an established easement. Along Dublin Boulevard, upper floors above 20 ft may reduce setback to 5 ft. 5 ft min The street setback may be improved as an extension of the public sidewalk if accessible to the public through an established easement 15 ft min Per Building Code 10 ft min from property lines adjacent to freeway or drainage channel Not required Notes 1 These standards only apply to new land subdivisions and do not apply to condominium subdivisions 2 If residential units are provided, see buildout requirements in the Building Design table, below 52 CITY OF DUBLIN Figure 4-3: Examples of Lot Size and Building Placements in the Retail District Residential Property Non -Residential Property A Dublin Boulevard or San Ramon Road Buildable Area Required Setbacks — • • — Property Line Other Streets 582 BUILDING DESIGN 1 Floor Area Ratio (FAR) 2 Residential Units 0.35 base outside "The Core" and 0.50 in "The Core" 2.0 max outside "The Core" and 2.5 max. in "The Core." In The Core. the FAR mav be spread through all developable parcels (this does not include the Town Square) (required participation in the development density pool, an agreement with the City, and provision of a community benefit in compliance with the Community Benefit Program)1 Not permitted west of San Ramon Road. Allowed at a minimum density of 22 units per net acre. Permitted within a mixed -use development if designed based on the following standards: • The development includes ground floor retail or office space that equals an FAR of 0.3 min • Retail or office space is built along at least 80% of the property's total street frontage and set back no more than 10 ft from the building setback requirement • Common open space for the residential units are provided at a rate of 15% of the site's total area • The above standards may be modified through an SDR as part of a mixed -use development in The Core area. Projects that include residential development within 1,000 ft. of either Interstate 580 or 680 (or less per Bay Area Air Quality Management District's current guidelines) shall incorporate the following standards to minimize potentially adverse air quality affects: • Configure the proposed buildings so that the bulk of the building is located farther from the highway. • Place heating ventilation and air conditioning (HVAC) system intakes as far away from highway as feasible. • Include high efficiency filters in the HVAC system (rated with a minimum efficiency rating value [MERV] of at least 13). This would also include a commitment to regular maintenance and replacement of filters as needed. DEVELOPMENT STANDARDS AND DESIGN GUIDELINES I 4 3 Building Height 4 Building Stepbacks 5 Allowed Frontages' Ground Floor 6. Commercial in "The Core" • Provide positive pressure with the HVAC system in all occupied spaces to prevent the incursion of outside air that bypasses the HVAC filters. • To reduce the amount of outside unfiltered air indoors, do not place operable windows in close proximity to the highway. In addition, signs should be posted to keep exterior doors closed when not in use. Outside "The Core": 6 floors and 75 ft max (tower elements, architectural and articulated design features, solar panels, and small-scale wind turbines may extend 10 ft max beyond this height) Inside "The Core": 8 floors and no more than 75 feet to the finished floor of the highest story. Maximum building height is 90 feet (tower elements, architectural and articulated design features, solar panels, and small-scale wind turbines mav extend 10 ft max beyond this height). Minimum building height in "Thc Core" is 40 feet, except for structures within the Town Square. The maximum and minimum heights mav be modified through an SDR. Encouraged on upper floors, but not required At least one of the following frontages (based on the ground floor use) shall be provided on all facades that front a street: • Anchor Storefronts • Storefronts • Office/Lodging Fronts • Auto Service Fronts • Public Fronts Minimum height of ground floor to second floor is 18 feet Provide a minimum of 50feet of depth; 60 feet is preferable Space structural columns 30 feet apart Notes 1 Refer to Section 3.5: Future Development Assumptions 2 For frontage standards/guidelines, see Section 4.4: Design Standards and Guidelines DOWNTOWN DUBLIN SPE PLAN 57 583 4 I DEVELOPMENT STANDARDS AND DESIGN GUIDELINES PROJECTIONS AND ENCROACHMENTS INTO SETBACKS 1 Balconies 2 Stoops 3 Bay Windows 4 Window Shades (Vertical / Horizontal) 5 Trellises 6 Storefront Awnings 7 Roofs 8 Projecting Signs 9 Building Lighting 58 CITY OF DUBLIN 4 ft max into all setbacks 12 ft min vertical clearance required over sidewalks, walkways, and private outdoor spaces Permitted for residential use only 5 ft min usable walkway must be maintained on private streets and 10 ft min on public streets 2 ft max into all setbacks 4 ft max along Dublin Boulevard 12 ft min vertical clearance required over sidewalks, walkways, and private outdoor spaces 5 ft max into all setbacks 8 ft min vertical clearance required over sidewalks, walkways, and private outdoor spaces 5 ft max into all setbacks 8 ft min vertical clearance required over sidewalks, walkways, and private outdoor spaces 6 ft max into all setbacks 8 ft max along Dublin Boulevard and Golden Gate Drive 8 ft min vertical clearance required over sidewalks, walkways, and private outdoor spaces 5 ft max into all setbacks 4 ft max into all setbacks 8 ft min vertical clearance required over sidewalks, walkways, and private outdoor spaces 3 ft max into all setbacks If extending more than 6 in from the facade, 8ft min vertical clearance required over sidewalks, walkways, and private outdoor spaces = Property Line NOTE: Buildings shown built to setback line 584 Office/Lodging Fronts The following guidelines apply to facades that are designed with office/lodging fronts: • At least 20% of the facade's surface area should consist of windows (including glass on doors). Windows shall be provided on all floors of the building. Exceptions to window area may be approved for parking structures. See Section 4.4.14 for design guidelines for Parking Structures. • Both common entrances (to lobbies or interior courtyards) and private entrances (to individual business suites on the ground floor) may be provided. • Primary building entrances should be highlighted and serve as the prominent building feature with elements such as (but not limited to) recessed or protruding entries, tower elements, different materials/colors, decorative or display windows, shade structures or galleries, and special paving and landscaping. • Awnings, marquees, window shades and trellises, and second floor balconies are encouraged to provide shade. • Porte-cocheres (covered driveways providing temporary guest registration parking and valet services) may be provided on lodging fronts. • Fences, walls, and hedges that are located along this frontage should not exceed a height of 40 inches. • Raised planters are allowed between the sidewalk and the building. If a planter is raised, it should be elevated a maximum of 40 inches above the elevation of the adjacent sidewalk. Planters that are designed to retain and filter stormwater runoff from the roof are encouraged. DEVELOPMENT STANDARDS AND DESIGN GUIDELINES I 4 Examples of Office/Lodging Fronts DOWNTOWN DUBLIN SPECIFIC PLAN 87 585 4 I DEVELOPMENT STANDARDS AND DESIGN GUIDELINES 4.4.14 Parking Areas Surface Parking Lots • Where feasible, views of surface parking areas from sidewalks should be minimized and parking should be located internally and to the rear of buildings that front a street. Landscaped buffers along the perimeter of surface parking areas should include a variety of trees, shrubs, and groundcovers designed to soften views of parked vehicles from pedestrians walking along the sidewalk, walkway, or private outdoor space. These landscaped buffers may include fences, walls, or hedges. • Surface parking areas should include measures to reduce impervious surfaces, including, but not limited to: • Vegetated swales/planters; • Green gutters and flow -through planters; • Landscaped medians/planters; and • Pervious/porous paving (for parking stalls, walkways, and driveways). • Where feasible and appropriate, walkways that connect surface parking areas to building entrances, sidewalks, private outdoor spaces, and additional parking areas should be provided. • The length of parking spaces may be reduced by up to 2-2.5 feet if the vehicle will overhang a landscape planter which has been designed to accommodate the vehicle overhang plus additional space for planting. The planter shall be protected by a curb or wheel stop and should include low lying plants where the vehicle will overhang the planter. • Where feasible, consider innovative measures to manage stormwater with "leftover" space in front of angled parking stalls. • Parking spaces with decorative and permeable pavers are strongly encouraged. • Evergreen trees are encouraged within parking lots. 104 CITY OF DUBLIN • Where on -site circulation can be designed to permit it, shared access to multiple parcels and businesses is strongly encouraged, • A direct and clearly visible pedestrian connection shall be provided through the surface parking lot that connects to the primary building entrance and sidewalk. • Landscaping and landscape buffers along sidewalks should be attractive and should encourage and provide interest to pedestrians. Features such as benches may be incorporated into these areas. • Parking lots along sidewalks shall include perimeter shrubs with a minimum height of 3 feet to screen parked vehicles. 586 6 I IMPLEMENTATION AND ADMINISTRATION Table 6-1: Development Pool DISTRICT Retail Transit -Oriented Village Parkway NON-RESIDENTIAL SQUARE FOOTAGE 1,3201 020,220 (+150 hotel rooms) 0 NUMBER OF RESIDENTIAL DWELLINGS 2599 2,965 The above Development Pool for the Transit -Oriented District includes the AMB project (150,000 square feet of office and 308 residential dwellings), the Essex project (309 residential dwellings) and the BART hotel (150 hotel rooms and 7,500 square feet of commercial). In the event that these projects are constructed, the corresponding development potential will be removed from the Development Pool. As these projects were approved prior to the adoption of this Specific Plan, the developers are not required to enter into the Community Benefit Program. If these projects are not constructed, the associated development potential will be made available to developers in the Transit -Oriented District. If only a portion of one of these projects is constructed, the remaining development potential will be returned to the Development Pool for the Transit -Oriented District. For all three districts, the density obtained from the Development Pool will be available to the property owner for the period of time specified in a binding agreement between the City and the developer. At the expiration of that period, the density will be returned to the Development Pool if the project has not been constructed. The City will manage the Development Pool and maintain an inventory of all projects that are developed above the base FAR to ensure that development does not exceed the density cap in each district. Community Benefit Program A Community Benefit Program will be established to ensure that developers provide a benefit to the Specific Plan Area in exchange for receiving a higher density on their property. 122 CITY OF DUBLIN A developer who is taking part in the Community Benefit Program will be required to enter into a binding agreement with the City that specifies the community benefit that will be provided in exchange for use of density from the pool. The City will negotiate the terms of the Agreement including the period during which the density will be available to the developer and community benefits that will be provided by the developer. A developer may be required to provide one or a combination of benefits in relation to the density they are obtaining from the Pool. Improvements or fees which are required by the Municipal Code are not considered to be a community benefit and are regardless of the project status. Examples of appropriate community benefits that might be provided by the developer include the following. • Public Plaza or gathering space; • Public Parks or Outdoor Play Areas; • Measures aimed at reducing Greenhouses Gases and Transportation trips including charging stations for electric vehicles, preferred parking for carpool vehicles, site specific transportation demand management programs, etc.; • Sponsorship of a downtown special event (event to be approved by the City); • Public Safety enhancements including substation, vehicles, defibrillators, fire extinguishers, etc.; • Enhanced streetscape improvements (e.g. sidewalks, landscaping, fountains, etc.); • Pedestrian connections to other sites or facilities (e.g. easement dedications and pathway improvements). Note: This does not include pedestrian connections within the project site, which are required by good site planning principles; ■ Transit improvements (e.g., enhance or construct bus shelters); ■ Payment into a Downtown Fund for future public improvements; and 587 Attachment 3 sus DUBLIN CALIFORNIA Downtown Dublin Preferred Vision, November 2019 2023 DDSP Amendment CEQA Addendum August 7, 2023 Planning Application Number: PLPA-2023-00001 >Horn 588 City of Dublin 2023 DDSP Amendment CEQA Addendum I Page 1 2023 DDSP Amendment CEQA Addendum August 7, 2023 Project Description The Downtown Dublin Specific Plan (DDSP) was adopted by the Dublin City Council in February of 2011 with the intent of encouraging development within the downtown area that would be more conducive to a more walkable, mixed development, and vibrant community. The DDSP includes three distinct districts (Retail, Transit -Oriented, and Village Parkway Districts), with separate development standards for each. The DDSP Environmental Impact Report (EIR) (SCH #2010022005) was certified by the Dublin City Council concurrent with approval of the DDSP in 2011. The proposed project (the project) will complete an amendment to the DDSP (2023 DDSP Amendment) which would: ■ Add Research and Development as a new land use allowed in Retail District and Transit - Oriented District. Uses may include, but are not limited to, science and engineering laboratories (research, development, and testing), quality assurance work (dimensional analysis), and software development and engineering. Manufacturing uses are limited to less than ten percent of the building area. Such uses may not generate nuisances related to emissions, noise, odors, and may not include outdoor storage and operations. ■ Increase the floor area ratio (FAR) from 2.0 to 2.5 for the defined "The Core" area located within the Retail District. ■ Decrease the non-residential net new development and allowable allocation (Development Pool) by 300,000 square feet; Net New Development from 2,166,810 to 1,866,810 and the Development Pool from 1,320,220 to 1,020,220 square feet. ■ Increase the residential allowable allocation (Development Pool) by 465 units; from 2,500 to 2,965 units. ■ Increase the building height in the defined area of "The Core" area of the Retail District from six to eight floors and no more than 75 feet to the finished floor of the highest story. This change would be consistent with the Transit -Oriented District standards. ■ Incorporate minor revisions to the development standards and design guidelines (e.g., street setbacks, stoops, storefront awnings, etc.) in the Retail District. The project would increase the number of residential units and correspondingly decrease the amount of non-residential development in the plan area, thereby maintaining the same maximum level of development intensity (gross square footage) as analyzed in the DDSP EIR. 8/15/23 Kimley>»Horn 589 City of Dublin 2023 DDSP Amendment CEQA Addendum I Page 2 Prior CEQA Analysis Downtown Dublin Specific Plan EIR The DDSP Environmental Impact Report (EIR) (SCH #2010022005) was certified by the Dublin City Council concurrent with approval of the DDSP in 2011 (City Council Resolution Nos 08-11 and 09-11). The EIR analyzed the environmental impacts of potential development associated with the DDSP in accordance with the California Environmental Quality Act (CEQA). Subsequent Amendments Subsequent to adoption, the DDSP has been amended five times, the latest occurring in November 2022. Two of these amendments included reappropriating the amount of residential and non-residential development in the Retail and Transit -Oriented Districts. All amendments were reviewed and recommended by the Planning Commission and approved by the Dublin City Council. A CEQA Analysis with a supporting Initial Study was prepared as part of each of these amendments and adopted by the Dublin City Council. Proposed CEQA Analysis in this Document The City of Dublin (City) has determined that an Addendum to the DDSP EIR is the appropriate CEQA review for the project. This Addendum has been prepared pursuant to CEQA Guidelines Section 15164 for the project. The City prepared an Initial Study dated August 7, 2023, incorporated herein by reference, to assess whether any further environmental review is required for this Project. Through this Initial Study, the City has determined that no subsequent EIR or Negative Declaration is required per the following: No Subsequent Review is Required per CEQA Guidelines Section 15162 CEQA Guidelines Section 15162 identifies the conditions requiring subsequent environmental review. After a review of these conditions, the City has determined that no subsequent EIR or Negative Declaration is required for this project. This is based on the following analysis: a) Are there substantial changes to the Project involving new or more severe significant impacts? There are no substantial changes to the project as analyzed in the DDSP EIR. The project is similar to land uses for the project area analyzed in the DDSP EIR and there is no net change in overall development intensity, as amended. As demonstrated in the Initial Study, the project does not constitute a substantial change to the DDSP EIR analysis, will not result in additional significant impacts, and no additional or different mitigation measures are required. b) Are there substantial changes in the conditions which the Project is undertaken involving new or more severe significant impacts? 8/15/23 Kimley>»Horn 590 City of Dublin 2023 DDSP Amendment CEQA Addendum I Page 3 There are no substantial changes in the conditions assumed in the DDSP EIR, as amended. The project will not change the net development intensity in the project area, as previously analyzed. This is documented in the attached Initial Study. c) Is there new information of substantial importance, which was not known and could not have been known at the time of the previous EIR that shows the Project will have a significant effect not addressed in the previous EIR; or previous effects are more severe; or, previously infeasible mitigation measures are now feasible but the applicant declined to adopt them; or mitigation measures considerably different from those in the previous EIR would substantially reduce significant effects but the applicant declines to adopt them? As documented in the attached Initial Study, there is no new information showing a new or more severe significant effect beyond those identified in the prior CEQA documents. Similarly, the Initial Study documents that no new or different mitigation measures are required for the project. All previously adopted mitigations continue to apply to the project. The CEQA documents adequately describe the impacts and mitigations associated with the proposed development on portions of the DDSP area. d) If no subsequent EIR-level review is required, should a subsequent negative declaration be prepared? No subsequent Negative Declaration or Mitigated Negative Declaration is required because there are no significant impacts of the project beyond those identified in the DDSP EIR, as documented in the attached Initial Study. Conclusion This Addendum is prepared pursuant to CEQA Guidelines Section 15164 based on the attached Initial Study. The Addendum and Initial Study review the proposed 2023 Amendments to the DDSP as discussed above. Through the adoption of this Addendum and related Initial Study, the City determines that the above minor changes do not require a subsequent or supplemental EIR or Negative Declaration under CEQA Section 21166 or CEQA Guidelines Sections 15162 and 15163. The City further determines that the DDSP EIR adequately addresses the potential environmental impacts of the 2023 DDSP Amendment. There are no project changes, new information or changed circumstances that would result in a new or substantial increase in severity of a significant impact from those identified in the DDSP EIR because the proposed 2023 DDSP Amendment would not exceed the maximum allowable land development limits as defined in the DDSP EIR (as amended). No standards for requiring supplemental environmental review under CEQA are met. As provided in Section 15164 of the CEQA Guidelines, this Addendum need not be circulated for public review, but shall be considered with the prior environmental documents before making a decision on this project. 8/15/23 Kimley>»Horn 591 City of Dublin 2023 DDSP Amendment CEQA Addendum I Page 4 The Initial Study, the DDSP and EIR, and the previous amendments are incorporated herein by reference and are available for public review during normal business hours in the Community Development Department, Dublin City Hall, 100 Civic Plaza, Dublin, CA. 8/15/23 Kimley>»Horn 592 II sus DUBLIN CAL[FORNIA Downtown Dublin Preferred Vision, November 2019 2023 DDSP Amendment CEQA Initial Study August 7, 2023 Planning Application Number: PLPA-2023-00001 Kimley >> Horn 593 City of Dublin 2023 DDSP Amendment CEQA Initial Study I Page i Table of Contents Introduction 1 Project Background 3 Prior CEQA Analysis 3 Project Description 4 Environmental Checklist 7 Determination 9 Environmental Analysis 10 List of Tables Table 1: Change in Project Traffic Trips 38 List of Figures Figure 1: Project Location 2 Figure 2: Downtown Dublin Specific Plan Districts 3 Figure 3: Downtown Preferred Vision Town Square, Street Grid, and The Core 5 8/15/23 Kimley>»Horn 594 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 1 2023 DDSP Amendment I ntroduction Project Title 2023 DDSP Amendment (PLPA-2023-00001) Lead Agency City of Dublin Community Development Department 100 Civic Plaza Dublin, CA 94568 Contact Amy Million Principal Planner Phone: 925/833-6610 Amy.Million@dublin.ca.gov Project Location The Downtown Dublin Specific Plan (DDSP) project area is located in the southwestern portion of the City of Dublin and is approximately 284 acres in size. The project area is generally bound by Village Parkway to the east, Interstate 580 to the south, San Ramon Road to the west, and Amador Valley Boulevard to the north. There are some partial boundary limits that extend beyond those roadways, most notably portions of San Ramon Road and Amador Valley Boulevard, and all of the Village Parkway, which are located within the Specific Plan area. See Figure 1: Project Location. 8/15/23 Kimley>»Horn 595 City of Dublin Figure 1: Project Location ▪ Uv Limds ▪ PIgn Ar,s Project Applicant / Sponsor City of Dublin 100 Civic Plaza Dublin, CA 94568 uetI Idi Plalll uesignation • Downtown Dublin — Village Parkway District Downtown Dublin — Transit -Oriented District Downtown Dublin — Retail District Zonin DDZD — Downtown Dublin Zoning District 2023 DDSP Amendment CEQA Initial Study' Page 2 0 250 500 1000 F 1 LEGEND Specific Plan Boundary Ofy Limit Line 8/15/23 Kimley>»Horn 596 City of Dublin Project Background 2023 DDSP Amendment CEQA Initial Study' Page 3 The Downtown Dublin Specific Plan (DDSP) was adopted by the Dublin City Council in February of 2011 with the intent of encouraging development within the downtown area that would be more conducive to a more walkable, mixed -use, and vibrant community. The boundaries of the DDSP encompassed boundaries of five other specific plans that were dissolved when the DDSP was adopted. The DDSP includes three distinct districts (Retail, Transit -Oriented, and Village Parkway Districts), with separate development standards for each. See Figure 2: Downtown Dublin Specific Plan Districts. Figure 2: Downtown Dublin Specific Plan Districts DRIVE� Prior CEQA Analysis • Cy i I, 2's�-� ,+!`Jf�,/�-C-- LEGEND = Specific Plan Boundary AIP S� InCityLlmit Line Specific Plan Districts - Retail District •, •�1 alriPX - Transit -Oriented District % 1.1 Village Parkway District S ;i N ];0G F ,. atE g9D City of Pleasanton Downtown Dublin Specific Plan EIR The DDSP Environmental Impact Report (EIR) (SCH #2010022005) was certified by the Dublin City Council concurrent with approval of the DDSP in 2011 (City Council Resolution Nos 08-11 and 09-11). The EIR analyzed the environmental impacts of potential development associated with the DDSP in accordance with the California Environmental Quality Act (CEQA). 8/15/23 Kimley>»Horn 597 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 4 Subsequent Amendments Subsequent to adoption, the DDSP has been amended five times, the latest occurring in November 2022. Two of these amendments included reappropriating the amount of residential and non-residential development in the Retail and Transit -Oriented Districts. All amendments were reviewed and recommended by the Planning Commission and approved by the Dublin City Council. A CEQA Analysis with a supporting Initial Study was prepared as part of each of these amendments and adopted by the Dublin City Council. Project Description The proposed project (the project) is to complete an amendment to the DDSP (2023 DDSP Amendment) which would: ■ Add Research and Development as a new land use allowed in Retail District and Transit - Oriented District. Uses may include, but are not limited to, science and engineering laboratories (research, development, and testing), quality assurance work (dimensiona analysis), and software development and engineering. Manufacturing uses are limited to less than ten percent of the building area. Such uses may not generate nuisances related to emissions, noise, odors, and may not include outdoor storage and operations. ■ Increase the floor area ratio (FAR) from 2.0 to 2.5 for the defined "The Core" area located within the Retail District (see Figure 3: Downtown Preferred Vision Town Square, Street Grid, and The Core). ■ Decrease the non-residential net new development and allowable allocation (Development Pool) by 300,000 square feet; Net New Development from 2,166,810 to 1,866,810 and the Development Pool from 1,320,220 to 1,020,220 square feet. ■ Increase the residential allowable allocation (Development Pool) by 465 units; from 2,500 to 2,965 units. ■ Increase the building height in the defined area of "The Core" area of the Retail District from six to eight floors and no more than 75 feet to the finished floor of the highest story. This change would be consistent with the Transit -Oriented District standards. ■ Incorporate minor revisions to the development standards and design guidelines (e.g., street setbacks, stoops, storefront awnings, etc.) in the Retail District. The project would increase the number of residential units and correspondingly decrease the amount of non-residential development in the plan area, thereby maintaining the same maximum level of development intensity as analyzed in the DDSP EIR. 8/15/23 Kimley>»Horn 598 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 5 Figure 3: Downtown Preferred Vision Town Square, Street Grid, and The Core Other Public Agencies Whose Approval Is Required None. 8/15/23 Kimley>»Horn 599 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 6 Environmental Checklist Environmental Factors Potentially Affected by the Project The environmental factors checked below would be potentially affected by this project, involving at least one impact that is a "Potentially Significant Impact" as indicated by the checklist on the following pages. Aesthetics Biological Resources Geology/Soils Hydrology/Water Quality Noise Recreation Utilities/Service Systems Agricultural and Forestry Resources Cultural Resources Greenhouse Gas Emissions Land Use/Planning Population/Housing Transportation/Traffic Wildfire Air Quality Energy Hazards & Hazardous Materials Mineral Resources Public Services Tribal Cultural Resources Mandatory Findings of Significance Instructions 1. A brief explanation is required for all answers except "No Impact" answers that are adequately supported by the information sources a lead agency cites in the parentheses following each question (see Source List, attached). A "No Impact" answer is adequately supported if the referenced information sources show that the impact simply does not apply to projects like the one involved (e.g., the project falls outside a fault rupture zone). A "No Impact" answer should be explained where it is based on project -specific factors as well as general standards (e.g., the project will not expose sensitive receptors to pollutants, based on a project -specific screening analysis). 2. All answers must take account of the whole action involved, including off -site as well as on -site, cumulative as well as project -level, indirect as well as direct, and construction as well as operational impacts. 3. Once the lead agency has determined that a particular physical impact may occur, then the checklist answers must indicate whether the impact is potentially significant, less -than -significant with mitigation, or less -than -significant. "Potentially Significant Impact" is appropriate if there is substantial evidence that any effect may 8/15/23 Kimley>»Horn 600 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 7 be significant. If there are one or more "Potentially Significant Impact" entries when the determination is made, an EIR is required. 4. "Negative Declaration: Less Than Significant with Mitigation Incorporated: applies where incorporation of mitigation measures has reduced an effect from "Potentially Significant Impact" to a "Less Than Significant Impact." The lead agency must describe the mitigation measures, and briefly explain how they reduce the effect to a less -than -significant level. 5. Earlier Analysis may be used where, pursuant to the tiering, program EIR, or other CEQA process, one or more effects have been adequately analyzed in an earlier EIR or negative declaration. Section 15063(c)(3)(D). In this case, a discussion should identify the following on attached sheets: a. Earlier analysis used. Identify earlier analyses and state where they are available for review. b. Impacts adequately addressed. Identify which effects from the above checklist were within the scope of and adequately analyzed in an earlier document pursuant to applicable legal standards, and state whether such effects were addressed by mitigation measures based on the earlier analysis. c. Mitigation measures. For effects that are "Less Than Significant with Mitigation Incorporated," describe the mitigation measures, which were incorporated or refined from the earlier document and the extent to which they address site - specific conditions for the project. 6. Lead agencies are encouraged to incorporate into the checklist references to information sources for potential impacts (e.g., general plans, zoning ordinances). Reference to a previously prepared or outside document should, where appropriate, include a reference to the page or pages where the statement is substantiated. 7. Supporting information sources. A source list should be attached, and other sources used, or individuals contacted should be cited in the discussion. 8. This is only a suggested form, and lead agencies are free to use different formats; however, lead agencies should normally address the questions from this checklist that are relevant to a project's environmental effects in whatever format is selected. 9. The explanation of each issue should identify: o The significance criteria or threshold, if any, used to evaluate each question; and o The mitigation measure identified, if any, to reduce the impact to less than significance. 10. Have California Native American tribes traditionally and culturally affiliated with the project area requested consultation pursuant to Public Resources Code Section 8/15/23 Kimley>»Horn 601 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 8 21080.3.1? If so, has consultation begun? Note: Conducting consultation early in the CEQA process allows tribal governments, lead agencies, and project proponents to discuss the level of environmental review, identify and address potential adverse impacts to tribal cultural resources, and reduce the potential for delay and conflict in the environmental review process. (See Public Resources Code Section 21083.3.2.) Information may also be available from the California Native American Heritage Commission's Sacred Lands File per Public Resources Code Section 5097.96 and the California Historical Resources Information System administered by the California Office of Historic Preservation. Public Resources Code Section 21082.3(c) contains provisions specific to confidentiality. 8/15/23 Kimley>»Horn 602 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 9 Determination On the basis of this initial evaluation: I find that the project COULD NOT have a significant effect on the environment, and a NEGATIVE DECLARATION will be prepared. I find that although the project could have a significant effect on the environment, there will not be a significant effect in this case because revisions in the project have been made by or agreed to bythe project proponent. A MITIGATED NEGATIVE DECLARATION will be prepared. I find that the project MAY have a significant effect on the environment and an ENVIRONMENTAL IMPACT REPORT is required. I find that the project MAY have a potentially significant or a potentially significant unless mitigated impact on the environment, but at least one effect (1) has been adequately analyzed in an earlier document pursuant to applicable legal standards, and (2) has been addressed by mitigation measures based on the earlier analysis as described on attached sheets. An ENVIRONMENTAL IMPACTREPORTis required, but it must analyze only the effectsthat remain to be addressed. I find that although the project could have a significant effect on the environment, because all potentially significant effects (a) have been analyzed adequately in an earlier EIR or NEGATIVE DECLARATION pursuant to applicable standards, and (b) have been avoided or mitigated X pursuant to that earlier EIR or NEGATIVE DECLARATION, including revisions or mitigation measures that are imposed upon the project, nothing further is required. CITY OF DUBLIN 71.-,(,(/L August 7, 2023 Amy Million, Principal Planner Date 8/15/23 Kimley>»Horn 603 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 10 Environmental Analysis The discussion below analyzes the potential environmental impacts of the project per the criteria as described in Public Resources Code Section 21166 and CEQA Guidelines Section 15162. For convenience, this analysis uses Appendix G of the CEQA Guidelines as a framework for analysis. As such, the checkboxes in the column labeled "Equal or Less Severe Impact than Identified in the DDSP EIR" in the tables below indicates that no new environmental review is required because none of the standards under Public Resources Code Section 21166 and CEQA Guidelines Section 15162 are met. There are no project changes, new information or changed circumstances that would result in a new or substantial increase in severity of a significant impact from those identified in the Downtown Dublin Specific Plan (DDSP) EIR because the proposed 2023 DDSP Amendment would not exceed the maximum allowable land development limits as defined in the DDSP EIR (as amended). No standards for requiring supplemental environmental review under CEQA are met. Aesthetics ENVIRONMENTAL IMPACTS Issues 1. AESTHETICS. Would the project: New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Have a substantial adverse effect on a scenic vista? b) Substantially damage scenic resources, including but not limited to trees, rock outcroppings, and historic buildings within a state scenic highway? c) Substantially degrade the existing visual character or quality of public views of the site and its surroundings? (Public views are those that are experienced from publicly accessible vantage point). If the project is in an urbanized area, would the project conflict with applicable zoning and other regulations governing scenic quality d) Create a new source of substantial light or glare which would adversely affect day or nighttime views in the area? 8/15/23 Kimley>»Horn 604 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 11 Project Impacts and Mitigation Measures (a) Scenic vistas, views As described in the DDSP EIR, there are no designated scenic vistas in the vicinity of the project area and, therefore, there would be no impact. (b) Scenic resources Located in an urban setting, the project area is fully developed and there are no natural or built features that are considered scenic resources. Portions of the project area are visible from Interstate-680 (an officially designated State Scenic Highway and a locally designated scenic route), Interstate-580 (a highway eligible for designation as a State Scenic Highway and locally designated scenic route), and San Ramon Road (a locally designated scenic route). As described in the DDSP EIR, all proposed projects visible from Interstate-680 and Interstate- 580 would be subject to design review per polices of the General Plan. Furthermore, specific projects would be required to comply with the development standards and be consistent with the design guidelines as identified in the DDSP, as amended. (c) Conflict with applicable zoning and other regulations governing scenic quality The project area is located in an urban built -out area and is adjacent to two major interstate freeways. The DDSP EIR concluded that impacts to the existing visual character would be less than significant. The project would increase the building height in the defined area of "The Core" area of the Retail District from six to eight floors and no more than 75 feet to the finished floor of the highest story. This change would be consistent with the Transit -Oriented District standards. All new development projects would be required to comply with the FAR, as amended. Future projects would also be required to comply with other existing development standards and be consistent with the design guidelines as identified in the DDSP. These DDSP changes to the development standards and design guidelines (as amended) would not conflict with zoning or other regulations governing scenic quality. (d) Create a new source of substantial light or glare The project area is located within an urban area that produces considerable light and glare. Newly proposed development projects would be required to comply with the DDSP which includes a number of specific design guidelines that address light and glare. The DDSP EIR concluded that impacts from light and glare would be less than significant. The project would continue to require that all new development projects comply with the DDSP design guidelines regarding light and glare. 8/15/23 Kimley>»Horn 605 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 12 Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified aesthetic/visual impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements, there would be no new or substantially more severe significant impacts to aesthetic resources beyond what has been analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. Agricultural and Forestry Resources ENVIRONMENTAL IMPACTS Issues Substantial Increase in the Severity New of an Impact Equal or Less Severe Significant Identified in Impact than Identified Impact the DDSPEIR in the DDSP EIR 2. AGRICULTURE RESOURCES. In determining whether impacts to agricultural resources are significant environmental effects, lead agencies may refer to the California Agricultural Land Evaluation and Site Assessment Model (1997) prepared by the California Department of Conservation as an optional model to use in assessing impacts on agriculture and farmland. Would the project: a) Convert Prime Farmland, Unique Farmland, or Farmland of Statewide Importance (Farmland), as shown on the maps prepared pursuant to the Farmland Mapping and Monitoring Program of the California Resources Agency, to non-agricultural use? b) Conflict with existing zoning for agricultural use, or a Williamson Act contract? c) Involve other changes in the existing environment which, due to their location or nature, could result in conversion of Farmland to non-agricultural use or conversion of forest land to non -forest use? d) Result in the loss of forest land or conversion of forest land to non -forest use? e) Involve other changes in the existing environment which, due to their location or nature, could result in conversion ❑X 8/15/23 Kimley>»Horn 606 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 13 ENVIRONMENTAL IMPACTS Issues New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSPEIR Equal or Less Severe Impact than Identified in the DDSP EIR of Farmland, to non-agricultural use or conversion of forest land to non -forest use? Project Impacts and Mitigation Measures (a-e) Convert farmland or conflict with zoning The project area is located in an urbanized setting where there are no agricultural or forestry resources. As described in the DDSP EIR, agricultural and forestry resources were not analyzed as they were determined to be an "effect found not to be significant" and, therefore, there would be no impact on agricultural and forest resources and no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. Air Quality ENVIRONMENTAL IMPACTS Issues Equal or Less Substantial Severe Increase in Impact the than Severity of Identifi an Impact ed in New Identified the Significant in the DDSP Impact DDSPEIR EIR a) Conflict with or obstruct implementation of the applicable air quality plan? b) Result in a cumulatively considerable net increase of any criteria pollutant for which the project region is non - attainment under an applicable federal or state ambient air quality standard? c) Expose sensitive receptors to substantial pollutant concentrations? d) Result in other emissions (such as those leading to odors adversely affecting a substantial number of people? ❑x 8/15/23 Kimley>»Horn 607 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 14 Project Impacts and Mitigation Measures (a) Consistent with air quality plans As described in the DDSP EIR, short-term air quality impacts associated with construction would be anticipated with future development projects; however, all development within the project area would be required to comply with the Bay Area Air Quality Management District (BAAQMD) control measures identified in the DDSP EIR. Additionally, the DDSP EIR concluded that the DDSP is consistent with population growth assumptions in the BAAQMD Clean Air Plan, and it is anticipated to reduce vehicle miles traveled due to the DDSP guiding principles to create a walkable, transit -oriented, and mixed - use community. The project does not increase the overall net development intensity in the DDSP, as amended. As such, the project would not conflict with or obstruct implementation of an air quality plan. (b) Project emissions Because all future development projects would be required to comply with the design standards in the DDSP and applicable air quality regulations as identified in the DDSP EIR, the project would not conflict with or obstruct the air quality plan, violate air quality standards, nor result in cumulatively considerable net increase in any criteria pollutant. (c) Expose sensitive receptors to pollutant concentrations and create odors As described in the DDSP EIR, because all future development projects that generate toxic air contaminants are required to comply with BAAQMD rules, regulations, and permitting requirements, and all projects are required to comply with the California Air Resources Board's rules and regulations and implement any applicable toxics control measures, the project would not expose sensitive receptors to pollutant concentrations and create odors. With adherence to applicable regulatory requirements, there will be no new or substantially more severe significant impacts to exposing sensitive receptors to substantial pollutant concentrations beyond what has been analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. (d) Odors As described in the DDSP EIR, odors anticipated within the project area would result from construction activities and business operations (e.g., odors from restaurants or waste receptacles). Construction odors would be temporary and are not generally considered offensive. Future uses would be required to comply with City regulations as defined in the Dublin Municipal Code (Chapter 8.24: Commercial Zoning Districts, Chapter 8.64: Home Occupations Regulations, and Chapter 8.20: Residential Zoning Districts) which minimize operational odors. Therefore, impacts would remain less than significant. 8/15/23 Kimley>»Horn 608 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 15 Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified air quality impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements, there would be no new or substantially more severe significant impacts associated with air quality resources beyond what has been analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. Biological Resources ENVIRONMENTAL IMPACTS Issues 4. BIOLOGICAL RESOURCES. Would the project: New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSPEIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Have a substantial adverse effect, either directly or through habitat modifications, on any species identified as a candidate, sensitive, or special -status species in local or regional plans, policies, or regulations, or by the California Department of Fish and Wildlife or U.S. Fish and Wildlife Service? b) Have a substantial adverse effect on any riparian habitat or other sensitive natural community identified in local or regional plans, policies, regulations, or by the California Department of Fish and Wildlife or U.S. Fish and Wildlife Service? c) Have a substantial adverse effect on state or federally protected wetlands (including, but not limited to, marsh, vernal pool, coastal, etc.) through direct removal, filling, hydrological interruption, or other means? d) Interfere substantially with the movement of any native resident or migratory fish or wildlife species or with established native resident or migratory wildlife ❑X ❑X 8/15/23 Kimley>»Horn 609 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 16 ENVIRONMENTAL IMPACTS Issues New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSPEIR Equal or Less Severe Impact than Identified in the DDSP EIR corridors, or impede the use of native wildlife nursery sites? e) Conflict with any local policies or ordinances protecting biological resources, such as a tree preservation policy or ordinance? f) Conflict with the provisions of an adopted Habitat Conservation Plan, Natural Community Conservation Plan, or other approved local, regional, or state habitat conservation plan? Project Impacts and Mitigation Measures (a-f) The project area is located in an urbanized setting, is primarily development and has been disturbed through prior development. As described in the DDSP EIR, biological resources were not analyzed as they were determined to be an "effect found not to be significant." Therefore, there will be no impact on biological resources. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. Cultural Resources ENVIRONMENTAL IMPACTS Issues 5. CULTURAL RESOURCES. Would the project: Substantial Increase in the Severity New of an Impact Significant Identified in Impact the DDSPEIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Cause a substantial adverse change in the significance of a historical resource pursuant to CEQA Guidelines Section 15064.5? b) Cause a substantial adverse change in the significance of an archaeological resource pursuant to Section 15064.5? ❑x 8/15/23 Kimley>»Horn 610 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 17 ENVIRONMENTAL IMPACTS Issues New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSPEIR Equal or Less Severe Impact than Identified in the DDSP EIR c) Disturb any human remains, including those interred outside of dedicated cemeteries? Project Impacts and Mitigation Measures (a-c) The project area is located in an urban setting and most of the area has been disturbed through prior development. As described in the DDSP EIR, cultural resources were not analyzed as they were determined to be an "effect found not to be significant." Therefore, there would be no impact on cultural resources. While the likelihood of finding archaeological resources is extremely low, Chapter 8.48 Archaeological Resources Regulations of the City of Dublin Municipal Code outlines a process to protect archaeological resources and prehistoric or historic artifacts that are discovered during any construction or excavation, which will be adhered to. Additionally, all development projects constructed subsequent to certification of the 2023 DDSP Amendment are required to comply with Section 7050.5 of the California Health a nd Safety Code in the event of the discovery or recognition of any human remains in any location other than a dedicated cemetery during future development activities. Section 7050.5 requires that there is no further excavation or disturbance of the area, or any nearby area reasonably suspected to overlie adjacent remains. If the human remains are of Native American origin, the coroner must notify the Native American Heritage Commission within 24-hours of identification. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project will not substantially increase the severity of the previously identified cultural resources impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements, there will be no new or substantially more severe significant impacts to cultural resources beyond what has been analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. 8/15/23 Kimley>»Horn 611 City of Dublin Energy 2023 DDSP Amendment CEQA Initial Study' Page 18 ENVIRONMENTAL IMPACTS Issues 13. ENERGY. Would the project: Substantial Increase in the Severity New of an Impact Significant Identified in Impact the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Result in potentially significant environmental impact due to wasteful, inefficient, or unnecessary consumption of energy resources, during project construction or operation? b) Conflict with or obstruct a state or local plan for renewable energy or energy efficiency? ❑x ❑x (a-b) Wasteful consumption of energy resources and conflict with local plan for renewable energy At the time the DDSP EIR was prepared, the Environmental Checklist Form (Appendix G of the CEQA Guidelines) did not include energy. Therefore, the DDSP EIR did not specifically analyze impacts to energy. Because the DDSP EIR has been certified, the determination of whether energy needs to be analyzed for this project is governed by the law on supplemental or subsequent EIRs (Public Resources Code Section 21166 and CEQA Guidelines, Sections 15162 and 15163). Energy is not required to be analyzed under those standards unless it constitutes "new information of substantial importance, which was not known and could not have been known at the time" the DDSP EIR was certified as complete. (CEQA Guidelines Section 15162 (a)(3).) Energy impacts were not analyzed in the DDSP EIR; however, this impact is not new information that was not known or could not have been known at the time the previous EIR was certified. The issue of energy was widely known prior to the certification of the DDSP EIR, particularly in context to the environmental effects associated with greenhouse gas emissions. Under CEQA standards, energy is not new information that requires analysis in a supplemental EIR or Negative Declaration. No supplemental environmental analysis of the project's impacts on this issue is required under CEQA. Additionally, as described in the DDSP EIR, development under the DDSP includes mixed -use, commercial, and transit -oriented development. The DDSP EIR concluded that construction fuel consumption associated with the DDSP would not be any more inefficient, wasteful, or 8/15/23 Kimley>»Horn 612 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 19 unnecessary than other similar development projects. Additionally, the public transit services and proximity to the West Dublin / Pleasanton BART station would help ensure that implementation of the DDSP would not result in the inefficient, wasteful, or unnecessary consumption of transportation energy. Newly proposed development projects in the DDSP would be required to comply with all Federal, State, and local requirements for energy efficiency, including Title 24 of the California Code of Regulations regarding building energy efficiency standards. In addition, Chapter 7.94, Green Building, of the City of Dublin Municipal Code encourages sustainable construction in the following categories: planning and design, energy efficiency, water efficiency and conservation, materials conservation and resource efficiency and environmental quality. The type of development would not change as a result of this project and, therefore, impacts on energy consumption would remain less than significant. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified energy impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements, there would be no new or substantially more severe significant impacts to energy resources beyond what has been analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. Geology and Soils ENVIRONMENTAL IMPACTS Issues 6. GEOLOGY AND SOILS. Would the project: New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Directly or indirectly cause potential substantial adverse effects, including the risk of loss, injury, or death involving: i) Rupture of a known earthquake fault, as delineated on the most recentAlquist-Priolo Earthquake Fault 8/15/23 Kimley>»Horn 613 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 20 ENVIRONMENTAL IMPACTS Issues New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR Zoning Map issued by the State Geologist for the area or based on other substantial evidence of a known fault? ii) Strong seismic ground shaking? Hi) Seismic -related ground failure, including liquefaction? iv) Landslides? b) Result in substantial soil erosion or the loss of topsoil? c) Be located on a geologic unit or soil that is unstable, or that would become unstable as a result of the project, and potentially result in on- or off -site landslide, lateral spreading, subsidence, liquefaction or collapse? d) Would the project be located on expansive soil, as defined in Table 18-1-B of the Uniform Building Code (1994), creating substantial direct or indirect risks to life or property? e) Would the project have soils incapable of adequately supporting the use of septic tanks or alternative wastewater disposal systems where sewers are not available for the disposal of wastewater? f) Directly or indirectly destroy a unique paleontological resource or site or unique geologic feature? Project Impacts and Mitigation Measures ❑X ❑X ❑X (a, i-iii) Seismic hazards As described in the DDSP EIR, there are three faults within six miles of the project area and future development projects may be subject to liquefaction. Mitigation Measure 3.3-1 requires project applicants to consult with a registered geotechnical engineer to complete a site -specific geotechnical investigation prior to development of individual projects. The project will comply with Mitigation Measure 3.3-1 in all respects, including reviewing ground shaking and liquefaction effects. Recommendations made by the geotechnical engineer will be incorporated into the project plans. Future development project will also be required to comply with the latest version of the California Building Code which includes design standards to protect 8/15/23 Kimley>»Horn 614 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 21 structures from seismic hazards. Therefore, these impacts will be reduced to a less than significant level. (a, iv) Landslides As described in the DDSP EIR, the project area is relatively flat, lacks steep slopes, and is not within a seismic hazard zone where landslides may occur during a strong earthquake and, therefore, there would be no impact. (b) Erosion/topsoil loss As described in the DDSP EIR, future development could result in soil erosion or loss of topsoil during construction. Mitigation Measures 3.5-la and 3.5-1b require compliance with the City's Public Works Department Policy No. 95-11, National Pollutant Discharge Elimination System permit process, and the City's Building Code requirements. Compliance with Mitigation Measures 3.5-la and 3.5-1b during construction would continue to mitigate impacts to soil loss and erosion to less than significant levels. (c-d) Soil stability As described in the DDSP EIR, the project area does not exhibit characteristics of expansive soils; however, site -specific soil evaluations and adherence to City and State building codes is required as part of any proposed development. (e) Soil capability to support wastewater disposal, including septic As described in the DDSP EIR, the project area does not exhibit characteristics of expansive soils and wastewater sewers will be available to all new development projects. Therefore, there will be no impact. (f) Paleontological/unique geological resources As described in the DDSP EIR, the project area is located in an urban setting a nd has been disturbed through prior development. There are no identified cultural resources within the project area and, therefore, there will be no impact to paleontological or unique geologic resources. While the likelihood of finding unrecorded and unidentified artifacts is extremely low, regulatory requirements identified within the DDSP EIR with respect to the discovery of potential cultural resources during construction will continue to apply. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that will require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project will not substantially increase the severity of the previously identified geology and soils impacts, nor result in new significant impacts. 8/15/23 Kimley>»Horn 615 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 22 With adherence to applicable regulatory requirements and mitigation measures, there would be no new or substantially more severe significant impacts to the discovery of potential cultural resources beyond what has been analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. Greenhouse Gas Emissions ENVIRONMENTAL IMPACTS Issues 7. GREENHOUSE GAS EMISSIONS. Would the project: Substantial Increase in the Severity New of an Impact Significant Identified in Impact the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Generate greenhouse gas emissions, either directly or indirectly, that may have a significant impact on the environment? b) Conflict with applicable plan, policy or regulation adopted for the purpose of reducing the emissions of greenhouse gases? Project Impacts and Mitigation Measures (a-b) Generate greenhouse gas (GHG) emissions or conflict with GHG plans or regulations As described in the DDSP EIR, California is a substantial contributor of global greenhouse gases, emitting over 400 million tons of CO2 a year and that it is not anticipated that any single development project would have a substantial effect on global climate change. Greenhouse gas emissions from the project would include emissions from area sources and mobile sources associated with new projects. Cumulative GHG emissions could occur as a result of future development under the DDSP. This development was previously considered, and the project will not result in a substantial change than what was analyzed in the DDSP EIR. Additionally, future projects within the project area and the rest of the City would be reviewed on a project -by -project basis to ensure their compliance with the City's Climate Action Plan 2030 and Beyond to determine if any impacts would occur beyond those already identified in DDSP EIR. Furthermore, the DDSP includes several measures that would help to reduce GHG emissions. The project is consistent with the overall goals of the Metropolitan Transportation Commission's Plan Bay Area 2040 Regional Transportation Plan/Sustainable Communities 8/15/23 Kimley>»Horn 616 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 23 Strategy in concentrating new development in locations where there is existing infrastructure, as well the GHG reduction planning efforts and housing performance targets outlined in Plan Bay Area 2040. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified GHG impacts, nor result in new significant impacts. With adherence to required applicable regulatory requirements and plans, there would be no new or substantially more severe significant impacts to cumulative GHG emissions beyond what has been analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. City of Dublin Climate Action Plan 2030 and Beyond, 2020 Hazards and Hazardous Materials ENVIRONMENTAL IMPACTS Issues Substantial Increase in the Severity New of an Impact Significant Identified in Impact the DDSP EIR 8. HAZARDS AND HAZARDOUS MATERIALS. Would the project: Equal or Less Severe Impact than Identified in the DDSP EIR a) Create a significant hazard to the public or the environment through the routine transport, use, or disposal of hazardous materials? b) Create a significant hazard to the public or the environment through reasonably foreseeable upset and accident conditions involving the release of hazardous materials into the environment? c) Emit hazardous emissions or handle hazardous or acutely hazardous materials, substances, or waste within 14 mile of an existing or proposed school? d) Be located on a site which is included on a list of hazardous materials sites compiled pursuant to Government Code Section 65962.5 and, as a result, ❑x ❑x ❑X 8/15/23 Kimley>»Horn 617 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 24 ENVIRONMENTAL IMPACTS Issues New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR would it create a significant hazard to the public or the environment? e) For a project located within an airport land use plan or, where such a plan has not been adopted, within two miles of a public airport or public use airport, would the project result in a safety hazard or excessive noise for people residing or working in the project area? f) Impair implementation of or physically interfere with an adopted emergency response plan or emergency evacuation plan? g) Expose people or structures, either directly or indirectly, to a significant risk of loss, injury or death involving wildland fires, including where wildlands are adjacent to urbanized areas or where residences are intermixed with wildlands? Project Impacts and Mitigation Measures (a-b) Transport, use or disposal of hazardous materials As described in the DDSP EIR, new projects could involve the transport, use, disposal, and release of hazardous materials during construction and may result in the demolition and removal of structures which may contain asbestos and/or lead based paints. Mitigation Measures 3.5-1a, 3.5-1b, and 3.4-1 within the DDSP EIR will continue to apply, requiring compliance with the Regional Water Quality Control Board (RWQCB) and preparation of a stormwater pollution prevention plan (SWPPP). A SWPPP is designed to reduce the risk of spills or leaks from reaching the environment. The SWPPP would also include a Spill Response Plan to address minor spills of hazardous materials. Compliance with SWPPP requirements would ensure that potential significant hazards associated with routine transport, use, or disposal of hazardous materials during and after construction would be less than significant. Additionally, prior to demolition of structures constructed prior to 1980 (when asbestos and lead based paints were commonly used), a qualified environmental specialist shall inspect the buildings to determine the presence of asbestos and/or lead based paints. If found, subsequent permits and approvals would be required along with the appropriate disposal of the contaminated materials. Any hazardous materials stored and used at in the project area as part of a development project would be required to be managed in accordance with applicable local, State, and federal hazardous materials regulations that would reduce risks associated with leakage, explosions, fires, or the escape of harmful gases. 8/15/23 Kimley>»Horn 618 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 25 With incorporation of these mitigation measures and adherence to all regulations, impacts would remain less than significant. (c) Emit hazardous materials within one -quarter mile of an existing or proposed school As described in the DDSP EIR, Nielsen Elementary School (7500 Amarillo Drive, Dublin) is located within a quarter mile of the project area and new businesses that are located near residential areas or schools may expose these sensitive uses to a greater risk of exposure to hazardous materials, wastes, or emissions. However, all new projects would be required to comply with regulations established by federal, state and local regulatory agencies. Compliance with these regulations will ensure that potential impacts to sensitive uses will not result in a substantially more severe significant impact beyond was previously analyzed in the DDSP EIR. (d) Listed as a hazardous materials site As described in the DDSP EIR, the project area is not located on a hazardous material site pursuant Government Code Section 65962.5, however, there are three Cleanup Program Sites within the project area that are currently (2023) being monitored by the RWQCB. Two of these sites are on Dublin Boulevard (Shamrock Ford and Aster Apartments), and one site is on San Ramon Road (Crow Canyon Cleaners). Mitigation Measure 3.4-2 within the DDSP EIR would continue to apply to new projects and will require the preparation of a Phase I Environmental Site Assessment and subsequent testing. Therefore, impacts would remain less than significant. (e) Proximity to a public airport As described in the DDSP EIR, the project area is not located within an airport land use plan or within the vicinity of a private airstrip and, therefore, there would be no impact. (f) Impair implementation of an emergency response plan or emergency evacuation plan The City uses the Tri-Valley Local Hazard Mitigation Plan, which was developed in compliance with State requirements and also meets the requirements of the Federal Emergency Management Agency (FEMA), as its local hazard mitigation plan. The Tri-Valley Local Hazard Mitigation Plan provides a uniform hazard mitigation strategy for the Tri-Valley area, addressing a range of hazards including, but not limited to, earthquakes, floods and wildland fire. The City also has an adopted Comprehensive Emergency Management Plan and a Local Hazard Mitigation Plan to assess hazards and mitigate risks prior to a disaster event. Finally, as described in the DDSP EIR, future development would not impair implementation of or physically interfere with an emergency response plan or emergency evacuation plan and, therefore, there would be no impact. (g) Expose people or structures to wildland fires A wildland fire is a fire occurring in a suburban or rural area which contains uncultivated land, timber, range, brush, or grasslands. Wildland fires are primarily a concern in areas where there is a mix of developed and undeveloped lands. As described in the DDSP EIR, the project area is 8/15/23 Kimley>»Horn 619 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 26 located in an urbanized area and the project site is not identified as an area of moderate, high, or very high fire hazard severity for the Local Responsibility Area. It is identified as an area of moderate fire hazard severity for the State Responsibility Area, as mapped by the California Department of Forestry and Fire Protection (CAL FIRE). Further, future development will be constructed in accordance with the requirements of the CBC, California Fire Code, and the City's Wildfire Management Plan. The project is not subject to potential wildfire hazards and, therefore, there would be no impact. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified hazards and hazardous materials impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements and required mitigation measures and applicable regulatory requirements, there would be no new or substantially more severe significant impacts to hazards and hazardous materials beyond what has been analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. Livermore Municipal Airport, Airport Land Use Compatibility Plan, 2012. RWQCB Geotracker (https://geotracker.waterboards.ca.gov/), accessed July 10, 2023. Hydrology and Water Quality ENVIRONMENTAL IMPACTS Issues 9. HYDROLOGY AND WATER QUALITY. Would the project: New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Violate any water quality standards or waste discharge requirements or otherwise substantially degrade surface or groundwater quality? ❑x 8/15/23 Kimley>»Horn 620 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 27 ENVIRONMENTAL IMPACTS Issues New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR b) Substantially decrease groundwater supplies or interfere substantially with groundwater recharge such that the project may impede sustainable groundwater management of the basin? c) Substantially alter the existing drainage pattern of the site or area, including through the alteration of the course of a stream or river or through the addition of impervious surfaces, in a manner which would: (i). Result in substantial erosion or siltation on- or off - site; (ii). Substantially increase the rate or amount of surface runoff in a manner which would result in flooding on - or offsite; (iii). Create or contribute runoff water which would exceed the capacity of existing or planned stormwater drainage systems or provide substantial additional sources of polluted runoff; or (iv). Impede or redirect flood flows? d) In flood hazard, tsunami, or seiche zones, risk release of pollutants due to project inundation? e) Conflict with or obstruct implementation of a water quality control plan or sustainable groundwater management plan? Project Impacts and Mitigation Measures (a) Violate water quality or waste discharge requirements or degrade surface or groundwater quality As described in the DDSP EIR, new project construction would be required to comply with Mitigation Measures 3.5-la and 3.5-1b, which require compliance with RWQCB water quality and waste discharge requirements and preparation of a SWPPP. Compliance with these mitigation measures will ensure that potential water quality impacts associated with project construction are reduced to a less -than -significant level. 8/15/23 Kimley>»Horn 621 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 28 (b-c) Substantially decrease or interfere with groundwater supplies; Alter existing drainage patterns re: erosion/siltation, re: flooding, or degrade water quality As described in the DDSP EIR, the project area is largely developed and served by existing stormwater facilities that have been designed to accommodate future anticipated development. Per RWQCB requirements, new projects will include design features to increase percolation (thereby decreasing stormwater flows, impact to drainage systems, and groundwater degradation). Therefore, the project will not substantially decrease or interfere with groundwater supplies. The project will not alter existing drainage patterns because the project site is already developed and consists of impervious surface areas in the form of buildings and surface parking lots. Current regulations are now more stringent and would result in greater on -site retention than currently exists and thereby improving groundwater supplies. (d) Flood hazard, seiche, or tsunami As described in the DDSP EIR, the project area is located well inland from the San Francisco Bay or other major bodies of water to be impacted by a tsunami or seiche and is not within a designated dam failure inundation area. Therefore, there would be no impact. (e) Water Quality As described in the DDSP EIR, the water source for new projects in the DDSP area would rely on surface water supplies from the Dublin San Ramon Services District and no local groundwater supplies. As a result, the project would not conflict with a water quality control or sustainable groundwater management plan. Therefore, there would be no impact. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified hydrology and water quality impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements and required mitigation measures and applicable regulatory requirements, there would be no new or substantially more severe significant impacts to hydrology and water quality resources beyond what was analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. 8/15/23 Kimley>»Horn 622 City of Dublin Land Use and Planning 2023 DDSP Amendment CEQA Initial Study' Page 29 ENVIRONMENTAL IMPACTS Issues New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR 10. LAND USE AND PLANNING. Would the project: a) Physically divide an established community? b) Cause a significant environmental impact due to a conflict with any applicable land use plan, policy, or regulation adopted for the purpose of avoiding or mitigating an environmental effect? Project Impacts and Mitigation Measures ❑X ❑x (a) Physically divide an established community The physical division of an established community typically refers to the construction of a feature (such as an interstate highway or railroad tracks) or removal of a means of access (such as a local road or bridge) that would impair mobility within an existing community, or between a community and outlying areas. For instance, the construction of an interstate highway through an existing community may constrain travel from one side of the community to another; similarly, such construction may also impair travel to areas outside of the community. As described in the DDSP EIR, the DDSP would help ensure greater land use compatibility and would not physically divide a community. The project would maintain the land use compatibility principals of the DDSP and, therefore, there would be no impact. (b) Conflict with land use plan, policy, or regulation The 2023 DDSP Amendment would re -allocate the maximum allowed development densities for residential and non-residential uses in the plan area, allow Research and Development as a permitted use in the "Core" portion of the Retail District, and include other various refinements to the DDSP development standards and design guidelines. These changes, as amended, would not conflict with any city land use plan, policy, or regulation. Therefore, there would be no change to the analysis of consistency with land use plans, policies and regulations, from that previously analyzed in the DDSP EIR. The project would be consistent with the DDSP (as amended) as well as the City's General Plan (including the 6th Cycle Housing Element) and Zoning and, therefore, there would be no impact. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP 8/15/23 Kimley>»Horn 623 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 30 EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified land use and planning impacts, nor result in new significant impacts. With adherence to required mitigation measures and applicable regulatory requirements, there would be no new or substantially more severe significant impacts to land use and planning beyond what was analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. City of Dublin. 2023 — 2031 Housing Element (6th Cycle), 2023. Mineral Resources ENVIRONMENTAL IMPACTS Issues 11. MINERAL RESOURCES. Would the project: New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Result in the loss of availability of a known mineral resource that would be of value to the region and the residents of the state? b) Result in the loss of availability of a locally -important mineral resource recovery site delineated on a local general plan, specific plan, or other land use plan? Project Impacts and Mitigation Measures ❑X (a-b) Loss of known or identified mineral resource As described in the DDSP EIR, mineral resources were not analyzed as they were determined to be an "effect found not to be significant." The project would be consistent with the DDSP (as amended) and within the scope of what was analyzed in the DDSP EIR. Therefore, there would be no impact to mineral resources. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. 8/15/23 Kimley>»Horn 624 City of Dublin Noise 2023 DDSP Amendment CEQA Initial Study' Page 31 ENVIRONMENTAL IMPACTS Issues 12. NOISE. Would the project result in: Substantial Increase in the Severity New of an Impact Significant Identified in Impact the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Generation of a substantial temporary or permanent increase in ambient noise levels in the vicinity of the project in excess of standards established in the local general plan or noise ordinance or applicable standards of other agencies? b) Generation of excessive ground borne vibration or ground borne noise levels? c) For a project located within the vicinity of a private airstrip or an airport land use plan or, where such a plan has not been adopted, within two miles of a public airport or public use airport, would the project expose people residing or working in the project area to excessive noise levels? Project Impacts and Mitigation Measures ❑X ❑x ❑X (a-b) Generate noise or vibration exceeding standards As described in the DDSP EIR, compliance with DDSP design guidelines and development standards would ensure that new projects do not exceed long-term stationary noise thresholds. However, new projects could result in short-term construction -related noise and vibrations that exceed noise standards for nearby sensitive uses and increased long-term mobile noise sources (vehicular traffic). Mitigation Measures 3.7-la and 3.7-1b described in the DDSP EIR would continue to apply to new projects including the preparation of construction noise management plans (when applicable) and noise from transporting construction materials. Additionally, new projects located adjacent to heavily traveled roadways would be required to prepare acoustical analyses and incorporate site -specific mitigations to limit construction to the less noise sensitive periods of the day and ensure that proper operating procedures are followed during construction so that nearby sensitive receptors are not adversely affected by noise and vibration. Based on these requirements, impacts would remain less than significant. Mitigation Measure 3.7-3 described in the DDSP EIR would continue to apply to new developments located adjacent to Interstate 580, Amador Plaza Road (between Dublin Boulevard and St. Patrick's Way), and Dublin Boulevard (between the following locations: Amador Plaza Road and Village Parkway, Regional Street and Golden Gate Drive, and San Ramon Road and Regional Street) and requires a site -specific acoustical analysis. The mitigation 8/15/23 Kimley>»Horn 625 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 32 measure requires design features to be incorporated into the future development to reduce noise impacts to noise sensitive land uses. (c) Excessive noise level near a public or private airport The project area is not located within an airport land use plan or within the vicinity of a private airstrip and, therefore, there would be no impact. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified noise impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements and required mitigation measures and applicable regulatory requirements, there would be no new or substantially more severe significant impacts related to exposure to noise exceeding standards beyond what was analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. Livermore Municipal Airport, Airport Land Use Compatibility Plan, 2012. Population and Housing New Significant Impact 13. POPULATION AND HOUSING. Would the project: Substantial Increase in the Severity of an Impact Identified in the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Induce substantial unplanned population growth in an area, either directly (for example, by proposing new homes and businesses) or indirectly (for example, through extension of roads or other infrastructure)? b) Displace substantial numbers of existing people or housing, necessitating the construction of replacement housing elsewhere? ❑x 8/15/23 Kimley>»Horn 626 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 33 Project Impacts and Mitigation Measures (a, b) Population and Housing As described in the DDSP EIR, impacts to population and housing was not analyzed as they were determined to be an "effect found not to be significant." The project would be consistent with the DDSP (as amended) and within the scope of what was analyzed in the DDSP EIR. Therefore, there would be no impact. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. Public Services ENVIRONMENTAL IMPACTS Issues New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR 14. PUBLIC SERVICES. Would the project result in substantial adverse physical impacts associated with the provision of new or physically altered governmental facilities or need for new or physical altered governmental facilities, the construction of which could cause significant environmental impacts, in order to maintain acceptable service ratios, response times, or other performance objectives for any of the public services: a) Fire protection? b) Police protection? c) Schools? d) Parks? e) Other public facilities? ❑X ❑X ❑x Project Impacts and Mitigation Measures (a) Fire As stated in the DDSP EIR, new projects would be required to comply with applicable building, safety, and fire codes (e.g., 2022 California Fire Code, Part 9, Title 24 of the California Code of Regulations and City of Dublin Chapter 5.08 Fire Code). New projects would also be required to fund on- and off -site improvements and contribute to the City's public facilities fees. Specifically, the proposed project is required to adhere to the California Fire Code and City of Dublin codes, ordinance and regulations to minimize fire hazards, including fire prevention and 8/15/23 Kimley>»Horn 627 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 34 suppression measures; fire hydrants and sprinkler systems; emergency access; and other similar requirements. Alameda County Fire Department would continue to provide services to the project site and would not require additional firefighters to serve the proposed project. The demand for fire protection services resulting from the proposed project would not require the construction of new or alteration of existing fire protection facilities to maintain an adequate level of fire protection service. No physical impacts associated with the provision of fire protection services would occur. (b) Police As stated in the DDSP EIR, new projects would be required to comply with applicable City of Dublin safety requirements. This includes paying City of Dublin public facility impact fees to assist in funding new police facilities. Additionally, per Dublin Police Services, future projects will be required to incorporate various safety and security requirements, including but not limited to adequate locking devices, security lighting, and ensuring adequate surveillance for structures and parking areas. These incorporations are minor and will not result in substantial adverse physical impacts associated with the provision of new or physically altered governmental facilities or need for new or physically altered governmental facilities. (c) Schools and other public facilities The project would increase the number of residential units and corresponding decrease the amount of non-residential development in the plan area, thereby maintaining the same maximum level of development intensity as analyzed in the DDSP EIR. The project would still be consistent with the DDSP's policies to encourage residential development downtown. Dublin Unified School District fees, City public facilities fees, and the DDSP provision for community benefit (e.g., gathering spaces) would continue to apply for new projects. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified public services impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements, there would be no new or substantially more severe significant impacts to public services beyond what was analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. 8/15/23 Kimley>»Horn 628 City of Dublin Recreation 2023 DDSP Amendment CEQA Initial Study' Page 35 ENVIRONMENTAL IMPACTS Issues 15. RECREATION. Would the project: Substantial Increase in the Severity New of an Impact Significant Identified in Impact the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Increase the use of existing neighborhood and regional parks or other recreational facilities such that substantial physical deterioration of the facility would occur or be accelerated? b) Include recreational facilities or require the construction or expansion of recreational facilities which might have an adverse physical effect on the environment? Project Impacts and Mitigation Measures ❑x ❑x (a, b) Increase the use of existing recreation facilities causing deterioration or require new recreation facilities As described in the DDSP EIR, recreation facilities were not analyzed as they were determined to be an "effect found not to be significant." The project would be consistent with the DDSP and within the scope of what was analyzed in the DDSP EIR. Therefore, there would be no impact. Furthermore, each new development project would be required to pay public facilities impact fees that will fund the acquisition of parkland and the development of future park facilities. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified recreation impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements, there would be no new or substantially more severe significant impacts to recreation facilities beyond what was analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. 8/15/23 Kimley>»Horn 629 City of Dublin Transportation 2023 DDSP Amendment CEQA Initial Study' Page 36 ENVIRONMENTAL IMPACTS Issues 16. TRANSPORTATION/TRAFFIC. Would the project: Substantial Increase in the Severity New of an Impact Significant Identified in Impact the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Conflict with a program, plan, ordinance or policy addressing the circulation system, including transit, roadway, bicycle and pedestrian facilities? b) Would the project conflict or be inconsistent with CEQA Guidelines section 15064.3, subdivision (b)? c) Substantially increase hazards due to a geometric design feature (e.g., sharp curves or dangerous intersections) or incompatible uses (e.g., farm equipment)? d) Result in inadequate emergency access? Project Impacts and Mitigation Measures ❑X ❑x ❑X (a) Conflict with applicable transportation plans standards, including bicycle and pedestrian facilities As part of the DDSP, the City amended the City's General Plan related to acceptable Levels of Service (LOS) standards within the City to require a LOS of D or better for all intersections except for intersections within the DDSP area. The objective of this amendment was to balance vehicular and non -vehicular circulation requirements and, thereby, create a more pedestrian - friendly downtown. As shown in Table 1: Change in Project Traffic Trips, the project would increase the allowable allocation of residential units by 465 units and a decrease in the allowable allocation of non- residential uses by 300,000 square feet. It would result in a net decrease of 11,488 daily trips, a net decrease of 162 AM peak hour trips, and net decrease of 1,110 PM peak hour trips. This reduction is because commercial development generates a greater number of trips than residential development when compared on a similar square footage basis. 8/15/23 Kimley>»Horn 630 City of Dublin Table 1: Change in Project Traffic Trips 2023 DDSP Amendment CEQA Initial Study' Page 37 Proposed ITE Land or Use Removed Code Land Use Size Multifamily Housing Proposed 221 465 2,209 149 54 (Mid -Rise) 1 Shopping Center (>150 KSF)2 Net New Project Trips 1-11,488 1 -162 1 -139 Note: ITE Trip Generation Manual, 11th Edition (2021) used to develop trip generation rates. 'Average rate used for ITE Land Use Code 221 and also assumed close to transit. 2 Fitted curve used for ITE Land Use Code 820. Units AM Peak PM Peak Daily Trips Total In Out Total In Out Removed 820 300 Dwelling Units KSF -13,697 -311 -193 95 -118 135 -1,245 88 -597 47 -648 -23-1,1101 -509 1 -601 Since this proposed change would result in a negative trip generation for all time periods, no new impacts would be created compared to the previous analysis in the DDSP EIR. Additionally, Mitigation Measures 3.9-1 and 3.9-4 require support of Alameda County's project and program aimed at reducing traffic congestion, development of Transportation Demand Management Programs, implementation of the City's policies to use alternative modes of transportation and working with Livermore Amador Valley Transit Authority (LAVTA) to increase service. These measures would continue to apply to any future development project. Therefore, impacts would remain less than significant. (b) Conflict with CEQA Section 15064.3 (b) Since certification of the DDSP EIR in 2011, the issue of vehicle miles traveled (VMT) has become a more prominent issue of concern as evidenced by passage of SB 743 in 2013. Previously, CEQA analysis was conducted using a level of service (LOS) measurement that evaluated traffic delay. As specified under SB 743 and implemented under Section 15064.3 of the State CEQA Guidelines (effective December 28, 2018), VMT is the required metric to be used for identifying CEQA impacts and mitigation. In December 2018, the Office of Planning and Research (OPR) published a Technical Advisory on Evaluating Transportation Impacts, including guidance for VMT analysis. The Office of Administrative Law approved the updated CEQA Guidelines and lead agencies were given until July 1, 2020, to implement the updated guidelines for VMT analysis. The topic of the project's contribution to vehicle miles traveled (VMT) was not analyzed in the DDSP EIR. Because DDSP EIR has been certified, the determination of whether VMT needs to be analyzed for this project is governed by the law on supplemental or subsequent EIRs (Public Resources Code Section 21166 and CEQA Guidelines, Sections 15162 and 15163). VMT is not required to be analyzed unless it constitutes new information of substantial importance that was not known and could not have been known at the time the previous environmental documents were certified as complete (Public Resources Code Section 21166 and CEQA Guidelines Section 15162 and 15163). VMT was known at the time of the certification of the DDSP EIR (Public Resources Code Section 21166 and CEQA Guidelines Section 15162 and 8/15/23 Kimley>»Horn 631 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 38 15163). Increased traffic was analyzed using other methods (LOS) at the time of certification of the DDSP EIR. Under CEQA standards, VMT is not considered new information that requires analysis in a Supplemental EIR or negative declaration. Therefore, no supplemental environmental analysis of the project's impacts on this issue is required under CEQA. Therefore, the City is not required to conduct an analysis of VMT and the 2023 DDSP Amendment would have no impact. (c) Substantially increase hazards due to a design feature The 2023 DDSP Amendment does not include specific development plans which would substantially increase hazards, nor does it alter roadway design such that implementation of the proposed project would create sharp curves or dangerous intersections and, therefore, there would be no impact. (d) Result in inadequate emergency access As described in the DDSP EIR, new projects would be required to comply with applicable building, safety, and fire codes to ensure proper design and adequacy of emergency access. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified transportation impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements, there would be no new or substantially more severe significant impacts to transportation beyond what was analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. cource(s1 City of Dublin. Downtown Dublin Specific Plan EIR, 2010. City of Dublin. Transportation Impact Analysis Guidelines, 2021. 8/15/23 Kimley>»Horn 632 City of Dublin Tribal Cultural Resources 2023 DDSP Amendment CEQA Initial Study' Page 39 ENVIRONMENTAL IMPACTS Issues Substantial Increase in the Severity New of an Impact Significant Identified in Impact the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR 17. TRIBAL CULTURAL RESOURCES. Would the project cause a substantial adverse change in the significance of a tribal cultural resource, defined in Public Resources Code section 21074 as either a site, feature, place, cultural landscape that is geographically defined in terms of the size and scope of the landscape, sacred place, or object with cultural value to a California Native American tribe, and that is: a) Listed or eligible for listing in the California Register of Historical Resources, or in a local register of historical resources as defined in Public Resources Code section 5020.1(k), or b) A resource determined by the lead agency, in its discretion and supported by substantial evidence, to be significant pursuant to criteria set forth in subdivision (c) of Public Resources Code Section 5024.1. In applying the criteria set forth in subdivision (c) of Public Resource Code Section 5024.1, the lead agency shall consider the significance of the resource to a California Native American tribe. Project Impacts and Mitigation Measures ❑X ❑X The topic of tribal cultural resources is a relatively new category in the CEQA checklist and was not analyzed in the DDSP EIR. However, mitigation measures related to potential impacts to historic and archeological resources on the site are described in the Cultural Resources section, above. Because the DDSP EIR has been certified, the determination of whether tribal cultural resources need to be analyzed for this proposed project is governed by the law on supplemental or subsequent EIRs (Public Resources Code Section 21166 and CEQA Guidelines, Sections 15162 and 15163). Tribal cultural resources are not required to be analyzed under those standards unless it constitutes "new information of substantial importance, which was not known and could not have been known at the time the previous EIR was certified as complete" (CEQA Guidelines Sec. 15162 (a) (3)). (a) Listed or eligible for listing in the California Register of Historical Resources The project area is located in an urban setting and has been disturbed through prior development. There are no identified historic resources within the project area and, therefore, there would be no impact. 8/15/23 Kimley>»Horn 633 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 40 (b) Significant pursuant to criteria set forth in subdivision (c) of Public Resources Code Section 5024.1 There are no known significant tribal cultural resources within the project area. While the likelihood of finding archaeological resources is extremely low, Chapter 8.48 Archaeological Resources Regulations outlines a process to protect archaeological resources and prehistoric or historic artifacts that are discovered during any construction or excavation. Furthermore, the 2023 DDSP Amendment would continue to require new projects to comply with Section 7050.5 of the California Health and Safety Code in the event of the discovery or recognition of any human remains in any location other than a dedicated cemetery during future development activities, which would require that there be no further excavation or disturbance of the area, or any nearby area reasonably suspected to overlie adjacent remains. If the human remains are of Native American origin, the coroner must notify the Native American Heritage Commission within 24-hours of identification. As required under Senate Bill 18, a letter regarding the project was mailed to eleven tribes on June 23, 2023, using a mailing list provided by the Native American Heritage Commission. No request for consultation has been received to date. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified tribal cultural impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements, there would be no new or more severe significant impacts to tribal cultural resources beyond those previously analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. 8/15/23 Kimley>»Horn 634 City of Dublin Utilities and Service Systems 2023 DDSP Amendment CEQA Initial Study' Page 41 ENVIRONMENTAL IMPACTS Issues 18. UTILITIES AND SERVICE SYSTEMS. Would the project: Substantial Increase in the Severity New of an Impact Significant Identified in Impact the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR a) Require or result in the relocation or construction of new or expanded water, wastewater treatment or storm water drainage, electric power, natural gas, or telecommunications facilities the construction or relocation of which could cause significant environmental effects? b) Have sufficient water supplies available to serve the project and reasonably foreseeable future development during normal, dry and multiple dry years? c) Result in a determination by the wastewater treatment provider which serves or may serve the project that it has adequate capacity to serve the project's projected demand in addition to the provider's existing commitments? d) Generate solid waste in excess of State or local standards, or in excess of the capacity of local infrastructure, or otherwise impair the attainment of solid waste reduction goals? e) Comply with federal, state, and local statutes and regulations related to solid waste? Project Impacts and Mitigation Measures ❑X ❑x (a and c) Require relocation or construction of new or expanded water, wastewater treatment or storm water drainage, electric power, natural gas or telecommunications facilities and sufficient wastewater capacity The project would increase the number of residential units and correspondingly decrease the amount of non-residential development in the plan area, thereby maintaining the same maximum level of development intensity as analyzed in the DDSP EIR. The proposed project would not require or result in the relocation or construction of new or expanded water, wastewater treatment or storm water drainage, electric power, natural gas, or telecommunication facilities beyond that which was already anticipated in the DDSP EIR. Additionally, new projects would be required to pay impact fees to fund stormwater infrastructure. 8/15/23 Kimley>»Horn 635 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 42 The proposed project would be consistent with the type and intensity of development assumed for the project site in the City's General Plan and accounted for in Dublin San Ramon Services District 2020 Urban Water Management Plan. (b) Sufficient water supply As described in the DDSP EIR, there is adequate capacity to service buildout of the DDSP area. Because the proposed project would not increase the existing maximum allowable commercial space nor would there be an increase in the maximum number of residential units beyond what was previously approved and analyzed in the DDSP EIR, there would be no impacts to water supply. Therefore, no further environmental review is required. (d-e) Adequate landfill and compliance As described in the DDSP EIR, the project area is served by the Altamont Landfill, which has a total estimated permitted capacity of 62,000,000 cubic yards and a remaining estimated capacity of 45,720,000 cubic yards (74 percent remaining capacity). Future development would occur over an extended period of time and the Altamont Landfill would see an incremental increase in additional solid waste until ultimate buildout of the project area. Because the 2023 DDSP Amendment would not increase projected total solid waste generation because the existing maximum limit of commercial space and residential units would remain as previously analyzed in the DDSP EIR, there would be no impacts. Therefore, no further environmental review is required. Disposal of solid waste would be required to comply with all federal state, and local statutes and regulations associated with solid waste. This would include providing receptacles for green waste, recyclables, and garbage. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified utilities and service system impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements, there would be no new or more severe significant impacts to utilities and service systems beyond those previously analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) City of Dublin. Downtown Dublin Specific Plan EIR, 2010. 8/15/23 Kimley>»Horn 636 City of Dublin Wildfire 2023 DDSP Amendment CEQA Initial Study' Page 43 ENVIRONMENTAL IMPACTS Issues Substantial Increase in the Severity New of an Impact Significant Identified in Impact the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR 18. WILDFIRE. If located in or near state responsibility areas or lands classified as very high fire hazard severity zones, would the project: a) Substantially impair an adopted emergency response plan or emergency evacuation plan? b) Due to slope, prevailing winds, and other factors, exacerbate wildfire risks, and thereby expose project occupants to, pollutant concentrations from a wildfire or the uncontrolled spread of a wildfire? c) Require the installation or maintenance of associated infrastructure (such as roads, fuel breaks, emergency water sources, power lines or other utilities) that may exacerbate fire risk or that may result in temporary or ongoing impacts to the environment? d) Expose people or structures to significant risks, including downslope or downstream flooding or landslides, as a result of runoff, post -fire slope instability, or drainage changes? Project Impacts and Mitigation Measures ❑X ❑x (a-d) Wildfire and emergency evacuation plans The topic of wildfire is a new category in the CEQA checklist and was not analyzed in the DDSP EIR. Since the DDSP EIR has been certified, the determination of whether wildfire and emergency evacuation plans need to be analyzed for this 2023 DDSP Amendment is governed by the law on supplemental or subsequent EIRs (Public Resources Code Section 21166 and CEQA Guidelines, Sections 15162 and 15163). Wildfire and emergency evacuation plans are not required to be analyzed under the CEQA standards for supplemental or subsequent EIRs unless it constitutes "new information of substantial importance, which was not known and could not have been known at the time the previous EIR was certified as complete" (CEQA Guidelines Section 15162 (a)(3)). The impact of wildfire and emergency evacuation plans was known at the time of the certification of the DDSP EIR. Under CEQA standards, it is not new information that requires analysis in a supplemental EIR or Negative Declaration. No supplemental environmental analysis of the project's impacts on this issue is required under CEQA. 8/15/23 Kimley>»Horn 637 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 44 Furthermore, the project area is located outside of a very high fire hazard severity zone as identified by the California Department of Forestry and Fire Protection (CALFIRE). The project area is in an urbanized area and is not located within an area that would be subject to the requirements of the City's Wildfire Management Plan (City of Dublin 2010). In addition, the Alameda County Fire Department, as part of the City's entitlement process, will review all plans for adequate fire suppression, fire access, and emergency evacuation for all future new developments. Conclusion The project does not propose substantial changes that were not previously analyzed in the DDSP EIR that would require major changes to the EIR. Based on the information in the DDSP EIR and this environmental analysis, the project would not substantially increase the severity of the previously identified wildfire impacts, nor result in new significant impacts. With adherence to applicable regulatory requirements, there would be no new or more severe significant impacts to wildfire beyond those previously analyzed in the DDSP EIR and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required. Source(s) CALFIRE FHSZ Viewer. Accessed July 6, 2023. City of Dublin. Wildfire Management Plan, 2010. Mandatory Findings of Significance Substantial Increase in the Severity of an Impact Identified in the DDSP EIR 18. MANDATORY FINDINGS OF SIGNIFICANCE. Does the project: Equal or Less Severe Impact than Identified in the DDSP EIR a) Have the potential to substantially degrade the quality of the environment, substantially reduce the habitat of a fish or wildlife species, cause a fish or wildlife population to drop below self-sustaining levels, threaten to eliminate a plant or animal community, substantially reduce the number or restrict the range of a rare or endangered plant or animal or eliminate important examples of the major periods of California history or prehistory? 8/15/23 Kimley>»Horn 638 City of Dublin 2023 DDSP Amendment CEQA Initial Study' Page 45 ENVIRONMENTAL IMPACTS Issues New Significant Impact Substantial Increase in the Severity of an Impact Identified in the DDSP EIR Equal or Less Severe Impact than Identified in the DDSP EIR b) Have impacts that are individually limited, but cumulatively considerable? ("Cumulatively considerable" means that the incremental effects of a project are considerable when viewed in connection with the effects of the past projects, the effects of other current projects, and the effects of probable future projects.) c) Have environmental effects which will cause substantial adverse effects on human beings, either directly or indirectly? Project Impacts and Mitigation Measures (a) Substantially degrade the quality of the environment No new impact. There are no substantial changes to the project as analyzed in the DDSP EIR. The project is similar to land uses for the project area analyzed in the DDSP EIR and there is no change in the maximum amount of commercial square footage or residential units permitted under the DDSP. As demonstrated in this Initial Study, the project does not constitute a substantial change to the DDSP EIR analysis, will not result in additional significant impacts, and no additional or different mitigation measures are required. Therefore, implementation of the proposed project would not result in any new impacts or increase the severity of a previously identified significant impact as previously analyzed, and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required for this impact area. (b) Cumulative impacts No new impact. The DDSP EIR considered the project's cumulatively considerable impacts where effects had the potential to degrade the quality of the environment as a result of build - out of the DDSP. Implementation of the proposed project would not result in any new cumulative impacts or increase the severity of a previously identified significant cumulative impact as previously analyzed, and no other CEQA standards for supplemental review are met. Therefore, there would be no cumulative impacts. (c) Substantial adverse effects on human beings No new impact. The proposed project would not create adverse environmental effects that would cause substantial adverse effects on human beings, either directly or indirectly. The proposed project would allow for residential and commercial development in compliance with the DDSP standards and land uses, as amended. These uses or activities would not result in any substantial adverse effects on human beings, either directly or indirectly, as discussed 8/15/23 Kimley>»Horn 639 City of Dublin 2023 DDSP Amendment CEQA Initial Study I Page 46 throughout this document. Therefore, implementation of the proposed project would not result in any new impacts or increase the severity of a previously identified significant impact as previously analyzed in the DDSP EIR, and no other CEQA standards for supplemental review are met. Therefore, no further environmental review is required for this impact area. 8/15/23 Kimley>>>Horn 640 Attachment 4 IP STAFF REPORT DUBLIN CITY COUNCIL CALIFORNIA DATE: TO: FROM: SU B,JECT: October 17, 2023 Honorable Mayor and City Councilmembers Linda Smith, City Manager Agenda Item 6.1 Downtown Dublin Preferred Vision Implementation General Plan and Downtown Dublin Specific Plan Amendments Prepared by: Amy Million, Principal Planner EXECUTIVE SUMMARY: The City Council will consider amendments to the General Plan and the Downtown Dublin Specific Plan to further implement the Downtown Dublin Preferred Vision approved by the City Council in 2019. The amendments consist of adding Research and Development as a new land use, increasing the residential allocation by 465 units, decreasing the non-residential allocation by 300,000 square feet, increasing the height and floor area ratio in "The Core" area of the Retail District, and changes to setbacks. No specific development is proposed at this time. An Addendum to the Environmental Impact Report (EIR) has been prepared that concludes that all potential environmental effects were adequately addressed in the original EIR. STAFF RECOMMENDATION: Conduct the public hearing, deliberate, and adopt the Resolution Amending the General Plan and Downtown Dublin Specific Plan to Further Implement the Downtown Dublin Preferred Vision. FINANCIAL IMPACT: Costs associated with the proposed amendments were included in the Community Development Departments Operating Budget. These costs include the hiring of a consultant to prepare the environmental review and the local transportation analysis for the proposed project at an estimated cost of $50,125, in addition to staff time associated with the development of the proposed amendments. Page 1 of 8 641 DESCRIPTION: Background The overarching goal of the Downtown Dublin Specific Plan (DDSP), adopted in 2011, is "to create a vibrant, dynamic commercial and mixed -use center that provides a wide array of opportunities for shopping, services, dining, working, living, and entertainment in a pedestrian -friendly and aesthetically pleasing setting that attracts both local and regional residents." The DDSP established three distinct districts, each including its own set of design standards tailored to the envisioned uses. A map of the DDSP area and districts is provided in Figure 1. Figure 1. Downtown Dublin Districts The Transit -Oriented District embraces its proximity to the West Dublin BART station. The Retail District includes much of the existing retail core and aims to stimulate infill development and redevelopment of aging buildings and large surface parking areas. The Village Parkway District embraces the existing successful service and retail uses along a "Main Street" corridor, and this district has the most potential to reutilize and re -tenant existing buildings with more intense uses such as restaurants, service retail, and other local -serving businesses. On November 5, 2019, the City Council adopted Resolution No. 115-19 approving the Downtown Dublin Preferred Vision (Preferred Vision). The Preferred Vision builds upon the DDSP's vision and includes a new and extensive street grid network, including a main street experience, a new town square, and a mixture of supportive land uses such as retail, office, hotel and residential. In 2020, the City Council approved amendments to the DDSP focused on the initial implementation of the Downtown Dublin Preferred Vision. Proposal The City has initiated amendments to the DDSP to further implement the Preferred Vision. The proposed amendments require amendments to the General Plan for consistency. The proposed DDSP Amendments and related General Plan Amendments consist of the following revisions in order to further implement the Preferred Vision: 1. Increasing the residential allocation by 465 units and decreasing the non-residential allocation by 300,000 square feet. 2. Increasing the height and floor area ratio in "The Core" area of the Retail District. 3. Changes to Design Standards and Allowable Uses. The draft Resolution approving the proposed amendments to the General Plan and Downtown Dublin Specific Plan included as Attachment 1. The proposed amendments to the DDSP are provided in a redline format in Attachment 2 where underlined text is proposed to be added and text with a strilccthrough is proposed to be deleted. Page 2 of 8 642 Analysis Increase Residential Development Potential and Decrease Non -Residential Development Potential In order to accommodate the additional residential growth envisioned by the Preferred Vision without creating new impacts, the proposal is to increase the residential development potential of the area while reducing the non-residential or commercial development potential. All other development standards and design guidelines currently in the DDSP that affect development are proposed to remain unchanged unless specifically noted. The Initial Study concluded that with the proposed increase of 465 residential units and a corresponding decrease of 300,000 square feet of non-residential square footage would result in a net decrease of vehicle trips at project buildout. This reduction is because commercial development generates a greater number of trips than residential development when compared on an equivalent square footage basis. As such, impacts to the circulation system and traffic flow in Downtown (and throughout the City) would be less than what was anticipated in the DDSP EIR. The certain amount of non-residential development capacity in the DDSP is held within a "Development Pool." The DDSP allows a "base" amount of development, or floor area ratio (FAR) on each parcel by right. If a property owner would like to develop beyond the base FAR, they may obtain additional square footage from the "Development Pool" up to the maximum allowed FAR. In order to access the Development Pool, a property owner must enter into a Community Benefit Agreement (CBA) with the City, which requires them to provide a community benefit to the City. Since approval of the DDSP, 10,329 square feet of non-residential uses have been constructed in the Retail District, which totals less than one percent of the allowed non-residential development. The proposed amendments would result in corresponding adjustments to the total allowable development in the Downtown and the amount of development within the Development Pool as shown in Table 1 below. Page 3 of 8 643 Table 1. Existing and Proposed Development Residential Development Non -Residential Development Total Allowable Development in the Downtown Existing Development Pool 2,500 Development Pool 1,320,220 Affordable Units not subject to Development Pool 416 SF not subject to Development Pool 942,320 Total Units 2,916 Total SF 2,262,5401 Proposed Units to be Added + 465 3,381 SF to be Eliminated Total SF - 300,000 1,962,540 Total Units Development Pool Existing Development Pool 2,500 Development Pool 1,320,220 Units Constructed - 783 SF Constructed -10,329 Units Reserved and Not Yet Constructed - 921 SF Reserved and Not Yet Constructed 0 Units Remaining 796 SF Remaining 1,309,891 Proposed Units to be Added + 465 SF to be Eliminated - 300,000 Total Units 2,965 Total SF 1,020,220 Units Remaining 1,261 SF Remaining 1,009,891 Anticipated Downtown Preferred Vision Development (Hines) Total Units 1,455 I Total SF 658,000 Increase the height and floor area ratio in "The Core" area of the Retail District The initial focus of the Preferred Vision was development of first four blocks north of Dublin Boulevard, which includes the Town Square and is referred to as "The Core" as shown in Figure 2 below. A primary result of this planning effort was to create an environment where mixed -use buildings are located around the Town Square and in close proximity to each other, offer convenience, vibrancy and downtown character. The development standards in the Retail District encourage a walkable and pedestrian -friendly development throughout the District. The proposed amendments strengthen the existing requirements by continuing to focus the denser development in The Core. Page 4 of 8 644 The proposed changes have The Core mimic the maximum height and floor area ratio (FAR) of the Transit -Oriented District which is 8 floors and no more than 75 feet to the finished floor of the highest story and a maximum FAR of 2.5. These changes would not increase the maximum development allowed in the Retail District, as previously approved. Changes to Design Standards and Allowable Uses The Preferred Vision envisioned a mass and density to reflect the intended character of Downtown. The overarching goal of the design standards was to create a pedestrian friendly environment and establish a sense of place. The blocks were designed to allow for parking structures to be hidden behind the buildings, wide sidewalks, and pockets of open space. Figure 2. The Core Abdo. Year/ ewa E The Core _ i 1. —LP— —.__- .-s..n:. In collaboration with the property owner of the Dublin Place shopping center, additional clarification and flexibility in the design standards in the Retail District are needed to support the envisioned character. This includes clarification on building setbacks at the upper floors versus the ground floor as well as setbacks for stoops, windows and awnings and parking dimensions. The Preferred Vision anticipated a mix of uses, including between 324,000 square feet and 948,000 square feet of office uses. Since development of the Preferred Vision, the need for the amount and type of office as changed; however, in collaboration with the property owner of the Dublin Place shopping center it has been determined that offices that support life sciences, research and development and laboratory uses are desirable. Office is a key component to creating vibrancy in a downtown. The amendment includes adding Research and Development as a new land use allowed in the Retail and Transit -Oriented District defined as follows: Any establishment which primary use is for research and development purposes including, but not limited to, science and engineering laboratories (research, development, and testing), quality assurance work (dimensional analysis), and software development and engineering. Limited manufacturing uses are allowed as part of the primary use. Such uses maynotgenerate nuisances related to emissions, noise, odors, and may not include outdoor storage and operations. The addition of Research and Development will allow for flexibility in the development of life sciences and other technology -based office uses to further enhance the mixed -use environment and create for a more financially feasible development of the area. CONSISTENCY WITH THE GENERAL PLAN AND ZONING ORDINANCE: The DDSP is located within the General Plan land use designations of Downtown Dublin - Village Parkway District, Downtown Dublin - Transit -Oriented District and Downtown Dublin - Retail Page 5 of 8 645 District and the Downtown Dublin Zoning District. The amendments remain consistent with the General Plan designations, as amended, which allow a range of residential, commercial, and mixed uses consistent with the DDSP. The Downtown Dublin Zoning District was established to implement the DDSP and ensure that all development in the DDSP area is reviewed for substantial compliance with the DDSP. The amendments continue to require compliance with the development standards, land use regulations and design guidelines in the DDSP. Transportation Impact Analysis Guidelines The City of Dublin Transportation Impact Analysis (TIA) Guidelines require a local transportation analysis (LTA) for all General Plan Amendments to evaluate potential impacts on the circulation network. The analysis primarily focuses on local access and circulation in proximity to the project area. Per the TIA Guidelines, an LTA was initiated to evaluate the proposed land use changes and is outside the CEQA review process. As stated in the General Plan, the City may consider improvements in the DDSP area to increase the efficiency of the roadway network especially to minimize transit delays and improve vehicular, bicyclist and pedestrian safety through striping, signalization timing, etc., as long as the proposed improvements are consistent with adopted Specific Plan and General Plan policies. The preliminary recommended improvements include lengthening turn pockets, adjusting signal timing and cycle lengths and improving bicycle improvements. These improvements will be further refined and identified in a future amendment to the Western Dublin Transportation Impact Fee program. As stated in General Plan Policy 5.2.5 B., the City periodically reviews the improvements identified in the Western Dublin Transportation Impact Fee to ensure that the improvements identified are consistent with General Plan policies, the DDSP, the Dublin Bicycle and Pedestrian Plan, and improve the efficiency of the roadway network, especially for transit service, and enhance vehicular, bicycle and pedestrian safety. ENVIRONMENTAL DETERMINATION: In 2010, an Environmental Impact Report (EIR) was prepared to address potential environmental impacts of the DDSP. The DDSP EIR (SCH# 2010022005) was prepared in accordance with the California Environmental Quality Act (CEQA) and was certified by the City Council on February 1, 2011. The DDSP was adopted by the Dublin City Council in February 2011 with the intent of encouraging development within the Downtown area that would be more conducive to a walkable, mixed -use, and vibrant community. The boundaries of the DDSP encompassed boundaries of five other specific plans that were dissolved when the DDSP was adopted. The DDSP includes three distinct districts (Retail, Transit Oriented, and Village Parkway Districts), with separate development standards for each. After adoption, the DDSP has been amended five times, including the 2020 DDSP Amendments focused on the initial implementation of the Downtown Dublin Preferred Vision approved by City Council on November 5, 2019, which included three primary components: 1) Siting of a Town Page 6 of 8 646 Square; 2) New Street Grid Network; and 3) Downtown Character. The proposed amendments further implement the Downtown Dublin Preferred Vision by increasing the residential development potential by 465 units and decreasing the non-residential square footage by 300,000 square feet, increasing the height and floor area ratio in "The Core" area of the Retail District and amendments to the design standards and allowable uses. The project was examined to determine if any of the standards contained in CEQA Guidelines Section 15162(a) requiring preparation of supplemental environmental review would be met. CEQA Guidelines Section 15162 identifies the conditions requiring subsequent environmental review. After a review of these conditions, the City has determined that no subsequent EIR or Negative Declaration is required for this project. This is based on the following: a) Are there substantial changes to the Project involving new or more severe significant impacts? There are no substantial changes to the project involving new or more severe significant impacts than what was analyzed in the DDSP EIR and subsequent Addendums. The project is consistent with the land uses for the project area analyzed in the DDSP EIR and subsequent Addendums. The project does not constitute a substantial change to the DDSP EIR and subsequent Addendums analyses, will not result in additional significant impacts, and no additional or different mitigation measures are required. b) Are there substantial changes in the conditions which the Project is undertaken involving new or more severe significant impacts? There are no substantial changes in the circumstances or conditions involving new or more severe significant impact than was analyzed in the DDSP EIR or subsequent Addendums. The project will not change the allocation nor amount of development as previously analyzed in the EIR and subsequent Addendums. c) Is there new information of substantial importance, which was not known and could not have been known at the time of the previous EIR that shows the Project will have a significant effect not addressed in the previous EIR; or previous effects are more severe; or, previously infeasible mitigation measures are now feasible but the applicant declined to adopt them; or mitigation measures considerably different from those in the previous EIR would substantially reduce significant effects but the applicant declines to adopt them? There is no new information showing a new or more severe significant effect beyond those identified in the prior CEQA documents. All future development projects would be required to comply with the design standards of the DDSP and applicable regulatory requirements. No new or different mitigation measures are required for the project. All previously adopted mitigations continue to apply to the project. The CEQA documents adequately describe the impacts and mitigations associated with the proposed development on portions of the Downtown Dublin Specific Plan area. d) If no subsequent EIR-level review is required, should a subsequent negative declaration be Page 7 of 8 647 prepared? With adherence to applicable regulatory requirements, there would be no new or substantially more severe significant impacts beyond what has been analyzed in the DDSP EIR and subsequent Addendums, and no other CEQA standards for supplemental review are met. Therefore, no further environmental review or documentation is required. No subsequent Negative Declaration or Mitigated Negative Declaration is required because there are no significant impacts of the project beyond those identified in the DDSP EIR and subsequent Addendums. The Initial Study and CEQA Addendum are included as Attachment 3. PLANNING COMMISSION REVIEW: The Planning Commission considered the proposed project at their regular meeting on September 12, 2023. There was no public comment provided at the meeting. The Planning Commission unanimously adopted Resolution No. 23-07 (Attachment 4) recommending approval of the DDSP Amendments. STRATEGIC PLAN INITIATIVE: Strategy 1: Downtown Dublin and Economic Development. Objective A: Continue support of the Downtown Preferred Vision and Downtown Dublin Specific Plan including improving visual and environmental quality and evaluating specific business uses. Objective B: Pursue mixed -use projects to create economic vitality. Implement the City's adopted Preferred Vision for Downtown Dublin. NOTICING REQUIREMENTS/PUBLIC OUTREACH: In accordance with State law, a public notice was published in the East Bay Times and posted at several locations throughout the City. A notice of this hearing was also mailed to all property owners and tenants in the DDSP area, those within 300 feet of the DDSP boundaries, and all persons who have expressed an interested in being notified of meetings. ATTACHMENTS: 1) Resolution Amending the General Plan and Downtown Dublin Specific Plan to Increase the Residential Development Potential by 465 Units, Decrease the Non -Residential Square Footage Permitted by 300,000 Square Feet, Increase the Height and Floor Area Ratio in "The Core" Area of the Retail District and Amend the Design Standards and Allowable Uses. 2) DDSP Amendments - Redlined Pages 3) CEQA Addendum 4) Planning Commission Resolution No. 23-07 Recommending that the City Council Amend the General Plan and Downtown Dublin Specific Plan Page 8 of 8 648 DOWNTOWN DUBLIN SPECIFIC PLAN AMENDMENTS City Council December 19,2023 !�t DUBLIN CALIFORNIA :4110; _• it - i A. • •�: , 1� t ( -.or • 649 Background • October 17, 2023 City Council Public Hearing • November 6, 2023 City Council Study Session aTo CALIFf3RNI, ©UBLIN 650 Responses to Comments • Clarification to Building Area — 10% of building floor area • Building Height — Increase height in The Core area only to match TOD — Retail outside The Core remains unchanged — Allow exceptions to the 40-foot minimum height limit • City Council Discretion for Future Projects — Projects in the core • Setbacks — DDSP encourages stepping back upper floors Proposed Amendments to Imp ement Preferred Vision • Increase Residential Allocation — 465 Units • Decrease Non-residential Allocation — 300,000 square feet • Increase Floor Area Ratio in The Core — Base FAR .50 / Maximum FAR 2.5 • Design Standards and Allowable Uses — Projections and setbacks — Flexibility in The Core — Research and Development Downtown Dub in Preferred Vision • Preferred Vision Implementation • Public/Private Partnership • Property Owner Master Site Plan • ARA/Hines/SWA Response to Comments Recommendation Conduct the public hearing, deliberate and adopt the Resolution Amending the General Plan and Downtown Dublin Specific Plan to Further Implement the Downtown Dublin Preferred Vision. 1:, DUBLIN COMMONS Hines AAMERICAN REALTY ADVISORS swa Gensle 655 • • THE CITY PLAN VIBRANT DOWNTOWN CHARACTER SHOPPING, SERVICES, DINING, WORKING, LIVING AND ENTERTENIMENT CONNECTED STREET GRID ACCESSIBLE & PEDESTRIAN FRIENDLY PUBLIC TOWN SQUARE ONE -ACRE CIVIC PARK/PLAZA Hines AAMERICAN Ht Y HDVISCPS DUBLIN BLVD AMADOR VALLEY BLVD GOLDEN GATE DR Dublin Place Master Plan Vision 10.18.2022 swa Gensler SITE PLAN RESTAURANT/ CAFE RETAIL RESIDENTIAL LOBBY FITNESS OFFICE PARKING Hines AAMERICAN REALTY ADVISORS DUBLIN COMMONS swa Gensler657 SECTION 01 RESIDENTIAL RESTAURANT GOLDEN GATE DRIVE RESIDENTIAL RESIDENTIAL RESIDENTIAL AMENITY RESIDENTIAL 111 RESIDENTIAL RESTAURANT THE DUBLIN BLVD ENTRY PLAZA FEATURES AMPLE SETBACKS FOR AN INVITING GATEWAY AND COMFORTABLE OUTDOOR DINING AT BOTH CORNERS. 41' PLAZA+SIDEWALK 24' ROADWAY 30' 24' LINEAR PARK ROADWAY 160' BUILDING FACE TO BUILDING FACE 41' PLAZA+SIDEWALK Hines AAMERICAN REALTY ADVISORS DUBLIN COMMONS swa Gensler658 SECTION 02 • • RESIDENTIAL RESIDENTIAL RESIDENTIAL RESIDENTIAL RESIDENTIAL RESIDENTIAL RESIDENTIAL RESIDENTIAL RESIDENTIAL BUILDING FACE TO BUILDING FACE 130' • • RETAIL/RESTAURANT GOLDEN GATE DRIVE BLOCK D1 02 RESIDENTIAL RESIDENTIAL RESIDENTIAL RESIDENTIAL RESIDENTIAL PARKING PARKING 110-FOOT WIDTH IS IDEAL FOR VISIBILITY AND CONVENIENT CROSS -SHOPPING FROM DUBLIN BLVD ON BOTH SIDES. • • Hines AAMERICAN REALTY ADVISORS 20' v 7'+20' SIDEWALK PARKING+DRIVEWAY 20' LINEAR PARK 7'+20' y 16' PARKING+DRIVEWAY SIDEWALK 110' BUILDING FACE TO BUILDING FACE DUBLIN COMMONS .� SETBACKS ABOVE RETAIL WIDEN CORRIDORS, ALLOWING LANDSCAPE TO DEFINE PEDESTRIAN SIGHTLINES. swa Gensler659 1 1 1 1 RESIDENTIAL RESIDENTIAL RESIDENTIAL RESIDENTIAL PARKING PARKING RETAIL/RESTAURANT BLOCK A III �� IIIIII !,111111 BUILDING FACE TO BUILDING FACE 440' THE PARK RETAIL/RESTAURANT BLOCK D2 SCIENCES SCIENCES SCIENCES SCIENCES • 84' FACE TO FACE • • 220' PARK EDGE TO EDGE 300' BUILDING FACE TO BUILDING FACE 300-FOOT BY 260-FOOT IS THE SPACE BETWEEN SURROUNDING BUILDINGS AROUND THE PARK, ROUGHLY THE SIZE OF A STANDARD AMERICAN FOOTBALL FIELD MINUS END ZONES. • • 70' • FACE TO FACE Hines AAMERICAN REALTY ADVISORS DUBLIN COMMONS swa Gensler660 SECTION 05 MI MI RESIDENTIAL MI RESIDENTIAL RESIDENTIAL ■. RESIDENTIAL RESIDENTIAL BLOCK D BUILDING FACE TO BUILDING FACE 370' IIII Ili,1111ly110111fl—. } - — F u HI 7 '. /r.,i Iola r nn ji �iTI [I 1 ,, p 11,J1 I] I} 1 L M I I I THE PARK FIRST STREET BLOCK E3 PAR PARKING RARKING BLOCK E2 170' PARK EDGE TO EDGE 260' BUILDING FACE TO BUILDING FACE THE NATURAL LAWN, WHICH DOESN'T INCLUDE PLAY AREAS, THE BIOSWALE, SIDEWALKS, AND HARDSCAPE AROUND THE PARK, IS STILL 3.6 TIMES BIGGER THAN THE CENTRAL TURF AT CITY CENTER BISHOP RANCH. • . 80' RETAIL/RESTAURANT DEPTH 40' -- DRIVEWAY Hines AAMERICAN REALTY ADVISORS DUBLIN COMMONS swa Gensler661 OVERHANG CONDITION REFERENCE IMAGES ll -.14,4 II II 1 !No_ -IF it I -q, Hines AAMERICAN REALTY ADVISORS DUBLIN COMMONS swa Gensler 662 CIRCULATION RESIDENTIAL AMAOOR VALLEY BLVD 176 UNITS 168 RESIDENTIALSPACES u -• • • • 403 UNITS 613 RESIDENTIAL SPACES 496 UNITS 709 RESIDENTIAL SPACES (62%) 1157 TOTAL SPACES r ••••••••-• PLAZA OR DI 403 UNITS 554 RESIDENTIAL SPACES (80%) 691 TOTAL SPACES 1 e REISIDENT'AL ACCESS PARKING KiiJ SHARE DROPOFF 663 CIRCULATION TARGET & ANCHORS AMAOOR VALLEY BLVO 0 COMMERCIAL ACCESS PARKING 664 CIRCULATION LIFE SCIENCES AMAdOR VALLEY BLVD • iL II I I I'I'I� � Iwo sr 11000.000091.1110.11 41.140464.44.04 41171r, *RR - ri E2 O 1230 OFFICE SPACES OLS NI BLVD D1 665 BICYCLE NETWORK SITE PLAN AMAdQR VALLEY BLVD SEPARATED FACILITY (CLASS IB) 3IKE LANE (CLASS IIA) SHARROW (CLASS IIIC) B.KE STORAGE BIKE RACKS Hines AAMERICAN REALTY .-DV SORS DUDLIN COIV MONS swa Gensler666 COMBINED SHADOWS 9AM - 3PM J_[IIIIIII1I..,,, III :IIII IIII��IIII11111� u 0111III11III IIII III��T�,IIlllll 7 7 n 3/20 6/21 9/22 12/21 L L f Hines AAMERICAN REALTY ADVISORS Dublin Commons Concept Design 01.05.2023 swa Gensler r DUBLIN CALIFORNIA STAFF REPORT CITY COUNCIL DATE: December 19, 2023 TO: Honorable Mayor and City Councilmembers FROM: Linda Smith, City Manager SU B.ECT : Selection of Vice Mayor Prepared by: Marissa Clevenger, Administrative Technician EXECUTIVE SUMMARY: Agenda Item 8.1 The City Council's policy is to select, in December of each year, a member of the City Council to serve as Vice Mayor for a period of one year. In the absence of the Mayor, the Vice Mayor would become Mayor Pro Tempore and would assume the temporary responsibilities of the Mayor. STAFF RECOMMENDATION: Determine who shall serve as Vice Mayor for a one-year period, December 2023 - December 2024. FINANCIAL IMPACT: None. DESCRIPTION: Since 1996, the City Council's policy has been to select, in December of each year, a member of the City Council to serve as Vice Mayor for a period of one year. In the absence of the Mayor, the Vice Mayor would become Mayor Pro Tempore and would assume the temporary responsibilities of the Mayor. Per Resolution No. 132-22, the following are the rules for the selection of the Vice Mayor: a. Time. At its first regular meeting in December, the City Council shall select one of its members as vice mayor. Notwithstanding the foregoing, in even years this selection shall occur at the City Council meeting at which the declaration of election results is made. b. Term. The vice mayor shall serve in such capacity for 1-year period, or until a successor is selected. Page 1 of 2 668 c. Rules. The procedure for selection of vice mayor shall be in accordance with the current rules identified in the Rules for the Conduct of Meetings of the City Council. STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: None. Page 2 of 2 669