CITY OF OJAI CALIFORNIA
CITY OF OJAICALIFORNIAFINANCIAL STATEMENTSJune 30, 2015
CITY OF OJAIBASIC FINANCIAL STATEMENTSJUNE 30, 2015FINANCIAL SECTIONIndependent Auditors' Report1Management's Discussion and Analysis3Basic Financial Statements:Government-wide Financial Statements:Statement of Net PositionStatement of ActivitiesFund Financial Statements:Governmental Funds:Balance SheetReconciliation of Governmental Funds Balance Sheet to the Statementof Net PositionStatement of Revenues, Expenditures, and Changes in Fund BalancesReconciliation of the Governmental Funds Statement of Revenues,Expenditures, and Changes in Fund Balances to the Statement ofActivitiesProprietary Funds:Statement of Net PositionStatement of Revenues, Expenses, and Changes in Net PositionStatement of Cash FlowsFiduciary Funds:Statement of Net PositionStatement of Changes in Fiduciary Net PositionNotes to Basic Financial Statements151618202224 252627282930REQUIRED SUPPLEMENTAL INFORMATION SECTIONSchedule of Revenues, Expenditures, and Changes in Fund Balance — Budgetand Actual — General FundSchedule of Revenues, Expenditures, and Changes in Fund Balance — Budgetand Actual —Plaza Maintenance FundSchedule of Funding Progress for Post-Employment Benefits Other than PensionSchedule of Proportionate Share of Net Pension Liability — Miscellaneous PlanSchedule of Proportionate Share of Net Pension Liability — Safety PlanSchedule of Contributions — Miscellaneous PlanSchedule of Contributions —Safety Plan61636465666768OTHER SUPPLEMENTAL INFORMATION SECTIONNonmajor Governmental FundsDescription of Nonmajor Governmental FundsCombining Balance Sheet Nonmajor Governmental FundsCombining Statement of Revenues, Expenditures, and Changes in FundBalances — Nonmajor Governmental FundsSchedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and ActualTransit Equipment Replacement FundGas Tax Special Revenue FundDrainage Special Revenue FundBicycle and Pedestrian Special Revenue FundStreet Lighting fundTransportation Development Act Special Revenue FundCommunity Development Block Grant Special Revenue Fund69717375767778798081
CITY OF OJAIBASIC FINANCIAL STATEMENTSJUNE 30, 2015OTHER SUPPLEMENTAL INFORMATION SECTION (Continued)Library Special Tax Special Revenue FundPark Acquisition Capital Projects Fund8283Fiduciary Funds:Combining Schedule of Fiduciary Net Position — Private Purpose Trust FundsCombining Schedule of Changes in Fiduciary Net Position — Private Purpose Trust Funds8485
FINANCIAL SECTION
Moss, Levy & Hartzheim UP1\14fCertified Public AccountantsINDEPENDENT AUDITORS' REPORTCity Council of the City of OjaiOjai, CaliforniaReport on the Financial StatementsWe have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and theaggregate remaining fund information of the City of Ojai, as of and for the fiscal year ended June 30, 2015, and the related notes to the financialstatements, which collectively comprise the City's basic financial statements as listed in the table of contents.Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generallyaccepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparationand fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.Auditors' ResponsibilityOur responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditingstandards generally accepted in the United States of America and the standards applicable to financial audits contained in Government AuditingStandards, issued by the Comptroller General of the United States of America. Those standards require that we plan and perform the audit to obtainreasonable assurance about whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The proceduresselected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due tofraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion onthe effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness ofaccounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overallpresentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.OpinionsIn our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmentalactivities, the business-type activities, each major fund, and the aggregate remaining information of the City of Ojai, as of June 30, 2015, and therespective changes in financial position and, where applicable, cash flows thereof for the fiscal year ended in accordance with accounting principlesgenerally accepted in the United States of America.Emphasis of MatterChanges in Accounting PrinciplesAs discussed in note 1 to the basic financial statements effective July 1, 2014, the City of Ojai adopted Governmental Accounting Standards Board(GASB) Statement No. 68, Accounting and Financial Reporting for Pensions and Statement No. 71, Pension Transition for Contributions MadeSubsequent to the Measurement Date. Our opinion is not modified with respect to this matter.12400 Professional Parkway, Suite 205 Santa Maria, CA 93455 Tel 805.925.2579 Fax 805.925.2147 nilhcpas.coinBEVERLY HILLS CULVER CITY SANTA MARIA
Other MattersRequired Supplementaty InformationAccounting principles generally accepted in the United States of America require that the management's discussion and analysis on page 3 through14, the budgetary comparison information on pages 61 through 63, the schedule of funding progress for post-employment benefits other thanpensions on page 64, the schedule of proportionate share of net pension liability on page 65 and 66, and the schedule of contributions on pages 67and 68, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is requiredby the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financialstatements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementaryinformation in accordance with auditing standards generally accepted in the United States of America, which consisted of inquires of managementabout the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, thebasic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion orprovide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provideany assurance.Other informationOur audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Ojai's basic financialstatements. The combining and individual nonmajor fund financial statements and schedules and combining private-purpose funds financialstatements, are presented for purposes of additional analysis and are not a required part of the basic financial statements.The combining and individual nonmajor fund financial statements and schedules and combining private-purpose funds financial statements are theresponsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basicfinancial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certainadditional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to preparethe basic financial statements or the basic financial statements themselves, and other additional procedures in accordance with auditing standardsgenerally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairlystated, in all material respects, in relation to the basic financial statements as a whole.Other Reporting Required by Government Auditing StandardsIn accordance with Government Auditing Standards, we have also issued our report dated March 21, 2016, on our consideration of the City of Ojai'sinternal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grantagreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting andcompliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report isan integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financialreporting and compliance.A242/XL/ 0Santa Maria, CaliforniaMarch 21, 20162
CITY OF OJAIFor the fiscal year ended June 30, 2015MANAGEMENT'S DISCUSSION AND ANALYSISAs management of the City of Ojai, we offer readers of the City's financial statementsthis narrative overview and analysis of the financial activities of the City for the fiscalyear ended June 30, 2015. We encourage readers to consider the informationpresented here in conjunction with the Basic Financial Statements and the Notes toBasic Financial Statements.Financial Highlights The government-wide total assets and deferred outflows of resources exceededits liabilities and deferred inflows of resources at June 30, 2015 by 21.5 million(total net position).The net position invested in capital assets wasapproximately 19.8 million (91.9%), the unrestricted net position was 1.2million (5.6%) and approximately 528,000 (2.5%) was restricted. Theunrestricted total net position at June 30, 2015 decreased approximately 4.3million from the prior year, while the restricted net position decreasedapproximately 225,000. Of the 4.3 million decrease in unrestricted netposition approximately 3.8 million is the result of implementing GASB 68 asdiscussed in Note 1G, Note 8, and Note 9. At June 30, 2015, fund balances in the City's governmental funds totaledapproximately 8.4 million, a decrease of approximately 775,000 from the prioryear. Governmental fund assets totaled 11.9 million, a decrease of 1.6 millionfrom the prior year balance, and total governmental fund liabilities totaled 3.5million, a decrease of 780,000 from the prior year balance. At June 30, 2015, the "Unassigned" fund balance for the City's General Fundwas 2.2 million, or 27% of its total operating expenditures for the current fiscalyear. The balance increased by approximately 202,000 from the prior year. Incomparison, the June 30, 2014 "Unassigned" fund balance was 2.0 million,representing approximately 26.9% of total General Fund operating expenditures. Long-term liabilities of the governmental and business-type activities, including a 3.8 million prior period adjustment, total 6.9 million, a 3.4 million increasefrom the prior year. Other than the prior period adjustment, long-term liabilitiesdecreased by approximately 428,000 in the current fiscal year. The implementation of GASB 68 to record the total pension liability in thegovernmental and business-type activities required a prior period adjustment,which increased long-term liabilities of the City by 3.8 million, with 3.4 millionof that increase in governmental funds and approximately 462,000 in thebusiness-type activities (see Notes 8 and 9 on pages 46-53 of this report).Overview of the Financial StatementsThis discussion and analysis is intended to serve as an overview of the City of Ojai'sbasic financial statements. The basic financial statements are comprised of threecomponents: 1) government-wide financial statements, 2) fund financial statements,and 3) notes to the basic financial statements. This report also contains othersupplementary information in addition to the basic financial statements.3
The government-wide financialGovernment-wide Financial Statements:statements are designed to provide readers with a broad overview of the City of Ojai'sfinances, in a manner similar to a private-sector business.The statement of net position presents information on all of the City's assets, deferredoutflows, liabilities, and deferred inflows with the difference as net position. Overtime, increases or decreases in net position may serve as a useful indicator ofwhether the financial position of the City is improving or deteriorating.The statement of activities presents information showing how the government's netassets changed during the current fiscal year. All changes in net assets are reportedas soon as the underlying event giving rise to the change occurs, regardless of thetiming of related cash flows. Thus, revenues and expenses are reported in thisstatement for some items that will result in cash in-flows and out-flows in future fiscalperiods.Both of the government-wide financial statements distinguish functions of the City thatare principally supported by taxes and intergovernmental revenues (governmentalactivities) from other functions that are intended to recover all, or a portion of theircosts, through user fees and charges (business-type activities). The governmentalactivities of the City include general government, public safety, public works,community development, parks and recreation, libraries, and housing. The businesstype activities of the City include public transit and a public cemetery. Thegovernment-wide financial statements can be found on pages 15 — 17 of this report.Fund Financial Statements: A fund is a grouping of related accounts that is used tomaintain control over resources that have been segregated for specific activities orobjectives. The City, like other state and local governments, uses fund accounting toensure and demonstrate compliance with finance-related legal requirements. All ofthe funds of the City can be divided into two categories: governmental funds andproprietary funds.Governmental funds: Governmental funds are used to account for essentially thesame functions reported as governmental activities in government-wide financialHowever, unlike the government-wide financial statements,statements.governmental fund financial statements focus on current sources and uses ofspendable resources available at the end of the fiscal year. Such information may beuseful in evaluating a government's near-term financing requirements.Because the focus of governmental funds is narrower than that of the governmentwide financial statements, it is useful to compare the information presented forgovernmental funds with similar information presented for governmental activities inthe government-wide financial statements. By doing so, readers may betterunderstand the long-term impact of the government's near-term financing decisions.Both the governmental funds' balance sheet and the governmental funds' statementof revenues, expenditures, and changes in fund balances, provide a reconciliation tofacilitate this comparison between governmental funds and governmental activities.The City maintains thirteen (13) separate governmental funds. Information ispresented separately in the governmental funds statements for the General Fund,Plaza Maintenance Fund, Equipment Replacement Fund, and Libbey BowlMaintenance Fund, which are considered to be the major funds. Data from the othernine (9) governmental funds are combined into a single aggregated amount and4
shown under the caption of Other Governmental Funds. Individual fund data for eachof these non-major governmental funds is provided in the form of combiningstatements and can be found in the Supplemental Information section of this report onpages 69-74. The basic governmental funds' financial statements can be found onpages 18-24.Proprietary funds: Enterprise funds are presented as business-type activities in thegovernment-wide financial statements. The City maintains two individual enterprisefunds to account for its local transit services and its public cemetery operations.Proprietary funds statements provide the same type of information as thegovernment-wide financial statements, but in more detail. The proprietary funds'financial statements provide separate information for the transit and cemeteryoperations. The basic proprietary funds' financial statements can be found on pages25-27 of this report.Agency funds: Agency funds are used to account for situations where the City's roleis purely custodial. Agency funds are not reflected in the government-wide financialstatements because the resources of those funds are not available to support theCity's programs. All assets reported in agency funds are offset by liabilities. Theagency funds' financial statements can be found on pages 28-29 of this report.Notes to the Basic Financial Statements: The notes provide additional informationthat is essential to a full understanding of the data provided in the government-wideand fund financial statements. The notes to the basic financial statements begin onpage 30 of this report.Other Information: In addition to the basic financial statements and accompanyingnotes, this report also presents certain required supplementary information. Therequired supplementary information can be found on pages 61-68 of this report.GOVERNMENT-WIDE FINANCIAL ANALYSISStatement of Net PositionThe following table of Statement of Net Position provides the City's financial positionsas of June 30, 2015 and 2014. As noted earlier, the changes in net position mayserve over time as a useful indicator of a government's financial position. The City'sassets and deferred outflows of resources exceeded liabilities and deferred inflows ofresources by approximately 21.5 million and 26.9 for the years ended June 30,2015 and 2014, respectively. The City's financial position has decreased byapproximately 5.3 million from the previous year. The majority of this change wasthe result of recording prior period adjustments of 3.4 million in pension liabilities and 1.6 million reduction in the loan receivable from the Redevelopment SuccessorAgency for adjustments to interest calculation as required by state legislation.As previously noted, approximately 92% of the City's net position reflects itsinvestment in capital assets at the end of the current year. This investment in capitalassets (net of accumulated depreciation) is a 4.1% ( 854,000) decrease from theprevious year. During the current year, City staff reviewed costs that had beenaccumulated in construction in progress over several years to determine the amountsthat should be placed in service. This process resulted in several assets being placedin service and the staff determining that approximately 1.4 million previouslyrecorded as "Construction in Progress" should be retired.5
CITY OF OJAISTATEMENT OF NET POSITIONJUNE 30, 2015 AND ivities20152014Total20142015ASSETSCurrent and other assetsDue from successor agencyCapital assetsTotal Assets 6,952,9613,352,93218,976,53129,282,424 6,402,2065,220,25819,715,63731,338,101 629,875810,4741,440,349 596,325925,7351,522,060 7,582,8363,352,93219,787,00530,722,773 6,998,5315,220,25820,641,37232,860,161DEFERRED OUTFLOWS OF RESOURCESRelated to pensions533,267Long-term liabilitiesOther liabilitiesTotal 906,7853,239,6222,748,9745,988,596DEFERRED INFLOWS OF RESOURCESRelated to pensions779,661Investment in capital assets netof related debtRestrictedUnrestrictedTotal net position18,976,531527,9201,270,725 20,775,17689,808869,469NET POSITION19,715,637752,5345,138,300 25,606,471810,474925,735(55,991)339,359 754,483 1,265,09419,787,005527,9201,214,734 21,529,65920,641,372752,5345,477,659 26,871,565The City uses capital assets to provide services to citizens and they are not availablefor future spending. With the exception of business-type assets, they do not generatedirect revenue for the City. Although the City's investment in capital assets isreported net of related debt, it should be noted that there is no debt associated withthe capital assets of the governmental or business-type activities.As shown in the table above, the 528,000 restricted portion of the City's total netposition in the governmental activities represents resources that are subject toexternal restrictions on how they may be used. The remaining 1.2 million of the netposition is unrestricted and represents resources that can be used to meet thegovernment's ongoing obligations to citizens and creditors. Of the 6.8 million longterm liabilities, approximately 481,000 is due to compensated absences (i.e.vacation and sick leave), 2.8 million is from retiree medical coverage, and 3.6million is due to net pension liabilities. These liabilities will be liquidated over severalyears.Statement of ActivitiesThe following table of Statement of Activities provides the City's operations for fiscalyears ended June 30, 2015 and 2014 with comparative totals for the same periods.Governmental Activities: Revenues of the Governmental Activities include chargesfor services, contributions and grants, taxes, intergovernmental revenues, and otherrevenues. Total revenue for Governmental Activities was slightly more than 9.9million, an increase of approximately 214,000 from the previous year's revenues.Overall, tax revenues increased by 488,000 (8.6%) due to increases in the "BigThree" tax revenues: transient occupancy tax revenue increased approximately 196,000 (7%); sales tax revenues increased 182,000 (13.8%), and property taxrevenues increased 94,000 (6.4%).Expenses of the Governmental Activities totaled slightly more than 10 million, anincrease of 1 million from the prior year. Additionally, the Redevelopment SuccessorAgency began repaying its debt to the City of Ojai and 20% of that payment6
(approximately 46,000) was transferred to the City's housing fund, pursuant to statelaw.Expenses in the City's building and planning operations increased byapproximately 269,000 as the City was required to hire contractors to meet theneeds of increased planning and building activity during the year. The City'srecreation programs have realized an increase in activity in several very successfulprograms. The revenues have increased and the cost of providing those servicesincreased by approximately 153,000 during this fiscal year.CITY OF OJAISTATEMENT OF ACTIVITIESJUNE 30, 2015 AND ivities20152014Total20152014 33112,993705,35915,65913,797 ,966,467612,002Revenues:Charges for servicesOperating contributions and grantsCapital contributions & grantsProperty taxesSales taxesTransient occupancy taxesOtherMotor vehicle in lieuInvestment earningsiViscellaneousTransfersTotal revenues 112,993705,35914,21113,7977209,925,000 ,507 107,053735,999 neral governmentPublic SafetyPublic WorksCommunity DevelopmentParks & RecreationLibrariesUnallocated depreciationTransit activitiesCemetery activitiesTotal ExpensesChange in net 25,831989,242(145,462)1,265,094 1,343,317(365,149)26,871,565 26,259,563(5,088,320)Net position - beginning of yearPrior period adjustmentNet position - beginning ofyear, 4,916,246899,9451,343,31721,783,24526,259,563Net position -end of fiscal 26,871,565Business-type Activities: The net position from the City's Business-type Activities(from the Transit Fund and Cemetery Fund) decreased by approximately 478,000and 33,000, respectively. As is the case of most transportation systems, userrevenues provide only a small portion of the total revenues of the system. Totalrevenues decreased approximately 24,000 this year. Expenses for Transit activitiesincreased by approximately 34,000 and Cemetery expenses increased byapproximately 9,000 during the year. These costs were related to annual cost ofliving increases and expenses of operating systems.FINANCIAL ANALYSIS OF THE GOVERNMENTAL FUNDSAs noted earlier, the City of Ojai uses fund accounting to account for its revenues andexpenditures. The focus of the City's governmental funds is to provide information onnear-term inflows, outflows, and balances of spendable resources. In particular,7
unrestricted fund balances may serve as a useful measure of a government's netresources available for spending at the end of the fiscal year.BALANCE SHEETAs shown in the table below, the total Governmental Funds fund balance wasapproximately 8.4 million at year-end, a decrease of approximately 775,000 fromthe prior year. This decrease is entirely due to a 1.8 million prior period adjustmentrequired to reduce the carrying balance of the City's loan to the RedevelopmentSuccessor Agency, pursuant to California SB 107 that was enacted in this fiscal year.The total Nonspendable General Fund balance at June 30, 2015 was 4.7 million andincludes balances in the General Fund's Prepaid expenditures, Due from successoragency, and Advances to other funds. The total was approximately 66% of the totalfund balance in the General Fund as of June 30, 2015. The Nonspendable fundbalance is not available for spending.The Restricted fund balances are legally restricted for specific purposes by legislationor requirements outside the control of the City and they are not available for generalpurpose expenditures. At June 30, 2015, the restricted fund balance in theGovernmental funds was 528,000 and consists almost entirely of fund balances inCITY OF OJAIBALANCE SHEETGOVERNMENTAL FUNDSJUNE 30, 2016 AND 2014Othor GovornmontalGonoral FundActivitiosActiv itios2014201620162014Total20162014ASSETSCash & investments Cash & investments withfiscal agentAccounts & interest receivable2.849,933 2,000,408 315,0001,868,280-Total ,995,546Accounts payableOther liabilitiesAdvances from other funds. Total vances to other 2,9321.315,0008,651,648Pre-paid expendituresDue from other fundsDue from successor agency 5,742,612 ,801LIABILITIESDEFERRED INFLOW OF RESOURCESDeferred loans receivableTotal doforrodinflows of rosourcos-FUND 0581,709Unrestricted but assigned orcommittedUnassignedTotal fund ,724,614TOTAL LIABILITIES, DEFERREDINFLOWS OF RESOURCES, ANDFUND BALANCES 8,651,648 9.995.5461,178,281(311.692)1,393,348 3,279,611 3.490,068 11,931,259 13,485,614several Special Revenue Funds of the City. The total Unrestricted but assigned orcommitted fund balance was 150,000 in the General Fund at June 30, 2015 and thebalance in the Equipment Replacement Fund was 1.2 million. The amount in theequipment replacement fund has been set aside for equipment replacement andinfrastructure needs of the City. The balance in the General Fund consists of 50,000for Neighborhood Planning Consulting fees and 100,000 to contribute to the City'sOther Post-Employment Benefits Trust Fund. This irrevocable trust fund has beenestablished with CalPERS in the California Employers' Retiree Benefit Trust Program(CERBT), and the initial funding for the trust was made in July 2015.8
The 2.2 million Unassigned fund balance in the City's General Fund is designated asa "rainy day reserve" by the City Council. The Unassigned fund balance in the otherGovernmental funds was negative 312,000. This negative balance represents adeficit position in the Plaza Maintenance Fund
Jun 30, 2015 · BASIC FINANCIAL STATEMENTS JUNE 30, 2015 FINANCIAL SECTION Independent Auditors' Report 1 Management's Discussion and Analysis 3 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position 15 Statement of Activities 16 Fund Financial Statements: Governmental Funds: Balance Sheet 18
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Agreement – The written contract between the City and the Contractor covering the performance of the Work. 2. City - City of Tracy, California, acting through the City Council or other duly authorized agents. 3. City Council - The City Council of the City of Tracy. 4. City Regulations - All written laws, rules, and policies established by the .
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Nine roles city governments can play to support innovation and entrepreneurship 12 OPENNESS 14 1. CITY AS REGULATOR 15 2. CITY AS ADVOCATE 18 3. CITY AS CUSTOMER 21 INFRASTRUCTURE 24 4.CITY AS HOST 25 5. CITY AS INVESTOR 28 6.CITY AS CONNECTOR 31 LEADERSHIP 34 7. CITY AS STRATEGIST 35 8. CITY AS DIGITAL GOVERNOR 38 9. CITY AS DATAVORE 41 .
