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2024-01-16 CC Agenda PacketAGENDA
EL SEGUNDO CITY COUNCIL
REGULAR MEETING
TUESDAY, JANUARY 16, 2024
4:00 PM CLOSED SESSION
6:00 PM OPEN SESSION
CITY COUNCIL CHAMBER
350 MAIN STREET, EL SEGUNDO, CA 90245
Drew Boyles, Mayor
Chris Pimentel, Mayor Pro Tern
Carol Pirsztuk, Council Member
Lance Giroux, Council Member
Ryan W. Baldino, Council Member
Tracy Weaver, City Clerk
Matthew Robinson, City Treasurer
Executive Team
Darrell George, City Manager
Barbara Voss, Deputy City Manager
Jaime Bermudez, Police Chief
Michael Allen, Community Development Dir.
Jose Calderon, IT Director
Aly Mancini, Recreation, Parks & Library Dir.
Mark Hensley, City Attorney
David Cain, Interim CFO
Robert Espinosa, Interim Fire Chief
Rebecca Redyk, HR Director
Elias Sassoon, Public Works Dir.
MISSION STATEMENT:
"Provide a great place to live, work, and visit."
VISION STATEMENT:
"Be a global innovation leader where big ideas take off
while maintaining our unique small-town character."
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The City Council, with certain statutory exceptions, can only act upon properly posted
and listed agenda items. Any writings or documents given to a majority of City Council
regarding any matter on this agenda that the City received after issuing the agenda
packet are available for public inspection in the City Clerk's Office during normal
business hours. Such documents may also be posted on the City's website at
www.elsegundo.org and additional copies will be available at the City Council meeting.
Unless otherwise noted in the agenda, the public can only comment on City -related
business that is within the jurisdiction of the City Council and/or items listed on the
agenda during the Public Communications portions of the Meeting. Additionally,
members of the public can comment on any Public Hearing item on the agenda during
the Public Hearing portion of such item. The time limit for comments is five (5) minutes
per person.
Those wishing to address the City Council are requested to complete and submit to the
City Clerk a "Speaker Card" located at the Council Chamber entrance. You are not
required to provide personal information in order to speak, except to the extent
necessary for the City Clerk to call upon you, properly record your name in meeting
minutes and to provide contact information for later staff follow-up, if appropriate.
When a Council Member duly requires AB 2449 teleconferencing to attend the City
Council meeting the public will also be able to access the meeting and provide public
comment via Zoom. To access Zoom from a PC, Mac, iPad, iPhone, or Android device,
use URL https://zoom.us/m/ 81951332052 and enter PIN: 903629 or visit www.zoom.us
on device of choice, click on "Join a Meeting" and enter meeting ID: 81951332052 and
PIN: 903629. If joining by phone, dial 1-669-900-9128 and enter meeting ID and PIN. To
reiterate, attending a City Council meeting by Zoom will only be used when AB 2449 is
used.
NOTE: Your phone number is captured by the Zoom software and is subject to the
Public Records Act, dial *67 BEFORE dialing in to remain
anonymous. Members of the public will be placed in a "listen only" mode and your video
feed will not be shared with City Council or members of the public.
REASONABLE ACCOMMODATIONS: In compliance with the Americans with
Disabilities Act and Government Code Section 54953(g), the City Council has
adopted a reasonable accommodation policy to swiftly resolve accommodation
requests. The policy can also be found on the City's website at
https.11www.else_pundo.or_p/govemmentldepartmentslcitV-clerk. Please contact
the City Clerk's Office at (310) 524-2308 to make an accommodation request or to
obtain a copy of the policy.
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4:00 PM CLOSED SESSION — CALL TO ORDER / ROLL CALL
PUBLIC COMMUNICATION — (RELATED TO CITY BUSINESS ONLY — 5-MINUTE
LIMIT PER PERSON, 30-MINUTE LIMIT TOTAL) Individuals who have received value
of $50 or more to communicate to the City Council on behalf of another, and employees
speaking on behalf of their employer, must so identify themselves prior to addressing
City Council. Failure to do so shall be a misdemeanor and punishable by a fine of $250.
While all comments are welcome, the Brown Act does not allow City Council to take
action on any item not on the agenda. City Council and/or City Manager will respond to
comments after Public Communications is closed.
69Ux61/_1wel0114ZIRS610 111141ki14*1-
RECESS INTO CLOSED SESSION: City Council may move into a closed session
pursuant to applicable law, including the Brown Act (Government Code Section
§54960, et seq.) for purposes of conferring with City's Real Property Negotiator; and/or
conferring with City Attorney on potential and/or existing litigation; and/or discussing
matters covered under Government Code Section §54957 (Personnel); and/or
conferring with City's Labor Negotiators.
CONFERENCE WITH LEGAL COUNSEL — ANTICIPATED LITIGATION
Threats to Significant exposure/- to litigation pursuant to (Government Code
§54956.9(d)(2) or (d)(3)): -1- matter(s).
1. Government Tort Claim by Keith Puckett
PUBLIC EMPLOYMENT (GOV'T CODE § 54957) -1- MATTER(S)
1. City Manager
Performance Review
CONFERENCE WITH CITY'S LABOR NEGOTIATOR (GOV'T CODE §54957.6): -1-
MATTER(S)
1. Employee Organizations: Fire Fighters' Association (FFA).
Representative: City Manager, Darrell George, Human Resources Director,
Rebecca Redyk, and Laura Drottz Kalty
6:00 PM — CONVENE OPEN SESSION — CALL TO ORDER / ROLL CALL
INVOCATION — Pastor Jonathan Elmore, The Bridge Church
PLEDGE OF ALLEGIANCE — Mayor Pro Tern Pimentel
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SPECIAL PRESENTATIONS
1. Introduction of New Fire Chief, George Avery and New Chief Financial Officer,
Paul Chung
PUBLIC COMMUNICATIONS — (RELATED TO CITY BUSINESS ONLY — 5 MINUTE
LIMIT PER PERSON, 30 MINUTE LIMIT TOTAL) Individuals who have received value
of $50 or more to communicate to the City Council on behalf of another, and employees
speaking on behalf of their employer, must so identify themselves prior to addressing
the City Council. Failure to do so shall be a misdemeanor and punishable by a fine of
$250. While all comments are welcome, the Brown Act does not allow Council to take
action on any item not on the agenda. The Council will respond to comments after
Public Communications is closed.
CITY MANAGER FOLLOW-UP COMMENTS — (Related to Public Communications)
A. PROCEDURAL MOTIONS
Read All Ordinances and Resolutions on the Agenda by Title On
Recommendation -
Approval
B. CONSENT
2. City Council Meeting Minutes
Recommendation -
1. Approve regular City Council meeting minutes of December 19, 2023.
2. Alternatively, discuss and take other action related to this item.
3. Warrant Demand Register for November 27, 2023 through December 17,
2023
Recommendation -
1. Ratify payroll and employee benefit checks; checks released early due to
contracts or agreements; emergency disbursements and/or adjustments;
and, wire transfers.
2. Approve Warrant Demand Register numbers 11A, 11B and 12A: warrant
numbers 3048451 through 3048743, and 9003040 through 9003061.
3. Alternatively, discuss and take other action related to this item.
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4. Second Reading of the Ordinance Authorizing an Amendment between the
City and CalPERS to Implement Additional Government Code § 20516
Employee Cost Sharing for "Classic" Local Miscellaneous Members of the
City Employees' Association
Recommendation -
1. Conduct the second reading and adopt an Ordinance authorizing an
amendment to the contract between the City Council of the City of El
Segundo and the Board of Administration of California Public Employees'
Retirement System ("CalPERS") regarding cost sharing by "classic" local
miscellaneous members of the City Employees' Association ("CEA").
2. Alternatively, discuss and take other actions related to this item.
5. Resolution Appointing Chief Financial Officer Paul Chung as the City's
Primary Board Member to the Governing Board of the Independent Cities
Risk Management Authority
Recommendation -
Adopt the proposed Resolution appointing Chief Financial Officer Paul
Chung as the City's primary representative to the Independent Cities
Risk Management Authority ("ICRMA") governing board ("ICRMA Board")
and maintaining Council Member Carol Pirsztuk and Human Resources
Director Rebecca Redyk as alternate representatives.
2. Alternatively, discuss and take other actions related to this item.
6. Request to Waive City Municipal Code section 10-1-4(C) to Allow Alcohol
at Library Park for the El Segundo Kiwanis Club Chili Cookoff Event
Recommendation -
1. Approve request to waive City Municipal Code section 10-1-4(C) to allow
alcohol at Library Park for the El Segundo Kiwanis Club Chili Cookoff event
on Sunday, April 14, 2024.
2. Alternatively, discuss and take other action.
7. AT&T Cell Tower Lease Amendment
Recommendation -
Approve the Third Amendment to the existing contract for the AT&T Cell
Tower at 400 Lomita Street (Water Plant).
2. Alternatively, discuss and take other action related to this item.
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8. Amendment to Contract with DownStream Services, Inc. for On -Call Pump
Station Repair Services
Recommendation -
Authorize the City Manager to execute a second contract amendment
with DownStream Services Inc. for an additional amount of $159,463 for
on -call pump station repair services.
2. Alternatively, discuss and take other action related to this item.
9. Engineering Plans and Specifications for the Library Wall Repairs Project
Recommendation -
Adopt a resolution to approve engineering plans and construction
specifications for the Library Wall Repairs and Waterproofing. Project No.
PW 23-14 to avail the City of immunities pursuant to Government Code §
830.6.
2. Authorize staff to advertise the project for construction.
3. Alternatively, discuss and take other action related to this item.
10. Public Works Construction Contract with Tomovich & Associates for
$1,539,350 for the Wastewater Infrastructure Improvements Project, and
Professional Services Contract for $79,290 for Anser Advisory's
Inspection Services
Recommendation -
Authorize the City Manager to execute a standard public works
construction contract with Tomovich & Associates for $1,539,350 for the
award of the Wastewater Infrastructure Improvements Project, Project
No. PW 23-08, and authorize an additional $153,935 as contingency
funds for potential unforeseen conditions.
2. Authorize the City Manager to execute a standard Professional Services
Agreement with Anser Advisory in the amount of $79,290 for construction
inspection and testing services, and authorize an additional $8,000 for
construction -related contingencies.
3. Appropriate $600,000 from Sewer Enterprise Fund to account #502-400-
8204-8647
4. Alternatively, discuss and take other action related to this item.
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11. Resolution Approving Engineering Plans and Construction Specifications
for the Center Street Storm Drain Improvements Project, Project No. PW
24-04
Recommendation -
Adopt the attached resolution approving engineering plans and
construction specifications for the Center Street Storm Drain
Improvements Project, Project No. PW 24-04, and authorize advertising
for construction.
2. Alternatively, discuss and take other action related to this item.
12. Contract with MNS Engineers, Inc. for $88,145 for Construction Inspection
Services of Nash Street Extension
Recommendation -
Authorize the City Manager to execute a professional services
agreement with MNS Engineers Inc. in the amount of $88,145 for Nash
Street Extension construction inspection services, and authorize an
additional $10,000 contingency.
2. Alternatively, discuss and take other action related to this item.
13. Resolution Adopting the Engineering Plans and Construction
Specifications for the Community Development Block Grant (CDBG)
Library Park Pathway Improvements Project, Project No. PW 23-07
Recommendation -
1. Adopt resolution approving Engineering Plans and Construction
Specifications for the Community Development Block Grant ("CDBG") for
the Library Park Pathway Improvements Project, Project No. PW 23-07,
and authorize advertising for construction.
2. Alternatively, discuss and take other action related to this item.
C. PUBLIC HEARINGS
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D. STAFF PRESENTATIONS
14. First Reading of an Ordinance Amending El Segundo Municipal Code
Chapter 1-6 (Personnel Merit System) to Revise the Title of Recreation
Superintendent to Recreation Manager Under the List of Positions Exempt
from the Civil Service System, Updated Classification Specifications and
Examination Plans for Building Safety Manager and Recreation Manager,
and Resolution to Establish the Basic Salary Range for the Recreation
Manager
Recommendation -
1. Introduce and waive the first reading of the proposed Ordinance
amending El Segundo Municipal Code ("ESMC") Chapter 1-6 to revise
the title of the Recreation Superintendent to Recreation Manager under
the list of positions exempt from the Civil Service System.
2. Direct staff to schedule a second reading of the Ordinance for the regular
February 6, 2024 City Council meeting or as soon thereafter it may be
considered.
3. Adopt the updated classification specifications and examination plans for
the newly vacated Building Safety Manager and Recreation Manager
positions included in ESMC Chapter 1-6 list of positions exempt from the
Civil Service System.
4. Adopt a Resolution establishing the basic salary range for the Recreation
Manager position.
5. Alternatively, discuss and take other action related to this item.
15. Approve the Purchase or Authorize a "Lease to Own" Agreement for a
Combination JetNacuum Truck for the Citv's Wastewater Division
Recommendation -
Waive bidding procedures pursuant to El Segundo Municipal Code § 1-7-
9(A) and authorize the purchase of a combination jet/vacuum sewer truck
for $667,878; or
2. Waive bidding procedures pursuant to El Segundo Municipal Code § 1-7-
9(A) and authorize the City Manager to execute a "Lease to Own"
agreement for a combination jet/vacuum sewer truck for a 10-year lease
to own expenditure of $836,000, and authorize an additional $50,000 as
contingency funds for potential unforeseen changes in price with Trans
Lease, Inc.
3. Alternatively, discuss and take other action related to this item.
16. Annual Comprehensive Financial Report for Fiscal Year Ending June 30,
Page 8 of 393
2023
Recommendation -
1. Receive and file the Annual Comprehensive Financial Report for fiscal
year ending June 30, 2023.
2. Alternatively, discuss and take other action related to this item.
17. Residential On -Street Parking Survey Results and Recommendations
Recommendation -
1. Receive and file the Residential On -Street Parking Survey results.
2. Provide direction to staff regarding future implementation of parking
districts, other parking -related recommendations, and next steps.
3. Alternatively, discuss and take other action related to this item.
E. COMMITTEES, COMMISSIONS AND BOARDS PRESENTATIONS
F. REPORTS - CITY CLERK
G. REPORTS - CITY TREASURER
H. REPORTS - COUNCIL MEMBERS
COUNCIL MEMBER BALDINO
COUNCIL MEMBER GIROUX
COUNCIL MEMBER PIRSZTUK
MAYOR PRO TEM PIMENTEL
I►VAMy,to]HI-16'112 6-1
I. REPORTS - CITY ATTORNEY
J. REPORTS/FOLLOW-UP - CITY MANAGER
CLOSED SESSION
The City Council may move into a closed session pursuant to applicable law, including
the Brown Act (Government Code Section §54960, et seq.) for the purposes of
conferring with the City's Real Property Negotiator; and/or conferring with the City
Attorney on potential and/or existing litigation; and/or discussing matters covered under
Government Code Section §54957 (Personnel); and/or conferring with the City's Labor
Negotiators.
REPORT OF ACTION TAKEN IN CLOSED SESSION (if required)
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MEMORIALS
ADJOURNMENT
POSTED:
DATE: January 11, 2024
TIME: 2:00 PM
BY: Tracy Weaver, City Clerk
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MEETING MINUTES OF THE EL SEGUNDO CITY COUNCIL
TUESDAY, DECEMBER 19, 2023
CLOSED SESSION — Mayor Boyles called the meeting to order at 5:00 PM.
ROLL CALL
Mayor Boyles -
Present
Mayor Pro Tern Pimentel -
Present
Council Member Pirsztuk -
Present
Council Member Giroux -
Present
Council Member Baldino -
Present
PUBLIC COMMUNICATION — (Related to City Business Only — 5-minute limit per
person, 30-minute limit total)
SPECIAL ORDER OF BUSINESS:
Mayor Boyles announced that Council would be meeting in closed session pursuant to
the items listed on the agenda.
CONFERENCE WITH LEGAL COUNSEL —ANTICIPATED LITIGATION
Threats to Significant exposure/- to litigation pursuant to (Government Code
§54956.9(d)(2) or (d)(3)): -3- matter(s).
1. Government Tort Claim by Keith Puckett
Adjourned at 5:50 PM
OPEN SESSION — Mayor Boyles called to order at 6.06 PM
ROLL CALL
Mayor Boyles -
Present
Mayor Pro Tern Pimentel -
Present
Council Member Pirsztuk -
Present
Council Member Giroux -
Present
Council Member Baldino -
Present
INVOCATION — Father Alexei Smith, St. Andrew Russian Greek Catholic Church
PLEDGE OF ALLEGIANCE — Council Member Giroux
SPECIAL PRESENTATIONS:
EL SEGUNDO CITY COUNCIL MEETING MINUTES
DECEMBER 19, 2023
PAGE 1
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1. Interim Fire Chief, Robert Espinosa introduced the City's new Emergency
Management Coordinator, Todd DeVoe.
2. Proclamation read by Council Member Pirsztuk, proclaiming December 24t" the
El Segundo Community Christmas Dinner at the Joslyn Center at 12:00 PM.
PUBLIC COMMUNICATIONS — (Related to City Business Only — 5-minute limit per
person, 30-minute limit total) None
CITY MANAGER FOLLOW-UP COMMENTS:
Diane Chaban, Communications Manager, gave an update on the Hyperion Water
Reclamation Plant.
A. Read all Ordinances and Resolutions on the Agenda by Title Only.
MOTION by Council Member Giroux, Council Member Pirsztuk to read all ordinances
and resolutions on the agenda by title only. MOTION PASSED BY A UNANIMOUS
VOTE. 5/0
B. CONSENT:
3. Approve Regular City Council meeting minutes of December 5, 2023.
(Fiscal Impact: None)
4. Approve warrants demand register for November 13, 2023, through November
26, 2023, numbers 10B and 10C: warrant numbers 3048211 through 3048450,
and 9003039. Ratify Payroll and employee benefit Checks; Checks released
early due to contracts or agreement; Emergency disbursements and/or
adjustments; and, Wire transfers.
(Fiscal Impact: $ $3,174,396.75 ($1,520,757.16 in check warrants and
$1,653,639.59 in wire warrants))
5. Authorize the City Manager to execute Amendment No. 3787A to license
Agreement No. 3787 with Equinix to maintain their existing fiber optic loop within
the City's public right of way.
(Fiscal Impact: None)
6. Waive second reading and adopt Ordinance No. 1654 for Environmental
Assessment No. 1345 and Zone Text Amendment No. 23-02, amending the El
Segundo Municipal Code Title 15 (Zoning Regulations) to implement certain
Zone Text Amendments in El Segundo Housing Element Program 9 and find it
exempt from further environmental review pursuant to 14 California Code
Regulations Section 15358, 15061(b)(3), and 15162.
(Fiscal Impact: None)
EL SEGUNDO CITY COUNCIL MEETING MINUTES
DECEMBER 19, 2023
PAGE 2
Page 12 of 393
7. Authorize the City Manager to execute Amendment Agreement No. 6379F with
Willdan Group, Inc. ("Willdan") to increase the not to exceed amount by $185,000
for a total of $285,000 for FY 2023-24 for existing plan check and proposed
interim Fire Marshal services, amend the City's FY 2023-24 Adopted Budget to
increase revenues by $125,000 in the Fire Department plan check fees and
appropriate $125,000 from General Fund Balance to the Fire Department
professional services budget.
(Fiscal Impact: It is anticipated that there will be no net fiscal impact due to full
cost recovery for fire plan check services and personal salary and benefit savings
from the vacant Fire Marshal position. The amended professional services
agreement includes contracted services for an in-house Fire Marshal. Estimated
additional revenue (from plan check services to be provided by Willdan):
$125,000 to accounts 001-300-0000-3807 ($112,500) and 001-300-0000-3832
($12,500), additional appropriation: $125,000 from general fund balance to
account 001-400-3204-6214 (amount originally budgeted: $100,000) to be offset
by the estimated additional revenue and budget transfer: $60,000 from Fire
Marshal Salary & Benefits Accounts 001-400-3204-4101, 001-400-3204-4201,
001-400-3204-4202, 001-400-3204-4203, and 001-400-3204-4204 to Fire
Department Professional Services account 001-400-3204-6214)
8. Ratify the El Segundo Chamber of Commerce nomination to appoint Jeff Wilson
to seat #18 of the South Bay Workforce Investment Board (SBWIB) and request
the City Clerk to forward a certified copy of Council's action to the SBWIB.
(Fiscal Impact: None)
9. Receive and file the fiscal year 2023-24 1 st quarter financial report.
(Fiscal Impact: This report provides the City Council and the public with an
overview of the City's financial performance for the first three months of the fiscal
year, July 1, 2023-September 30, 2023, with an emphasis on the General Fund)
MOTION by Council Member Giroux, SECONDED by Council Member Pirsztuk,
approving Consent items 3, 4, 5, 6, 7, 8 and 9. MOTION PASSED BY A UNNAMOUS
VOTE. 5/0
D. STAFF PRESENTATIONS: (Item #D12 moved forward on agenda)
12. Consideration of Two Acre Land Dedication Offer by CDC Mar East Campus 1
LLC to City
(Fiscal Impact: If the City rejects the two -acre dedication of land, there is no fiscal
impact — see staff report for full fiscal impact discussion)
Michael Allen, Community Development Director reported on the item.
Council discussion
EL SEGUNDO CITY COUNCIL MEETING MINUTES
DECEMBER 19, 2023
PAGE 3
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MOTION by Council Member Baldino, SECONDED by Council Member Pirsztuk to
deny the two -acre dedication of land offered by CDC Mar East Campus 1 LLC.
MOTION PASSED BY A VOTE. 3/2 YES Pirsztuk Giroux Baldino NO Boyles Pimentel
C. PUBLIC HEARING:
10. Public Hearing for Adoption of FY 2023-24 Recreation, Parks, and Library Fee
Schedule
(Fiscal Impact: The estimated fiscal impact from the proposed changes is potential
additional revenue for FY 2023-24 of approximately $75,000)
Mayor Boyles stated this was time and place for a public hearing regarding adopting a
resolution approving FY 2023-24 Recreation, Parks, and Library fees as part of the FY
2023-24 Master Fee Schedule.
Clerk Weaver stated that proper notice had been given in a timely manner and that no
written communication had been received.
Aly Mancini, Recreation, Parks, and Library Director introduced and reported on the
item.
Public Input:
MOTION by Council Member Pirsztuk, SECONDED by Mayor Pro Tern Pimentel to
close the public hearing. MOTION PASSED BY A UNANMOUS VOTE. 5/0
Council discussion
Mark Hensley, City Attorney read by title only;
A RESOLUTION ADOPTING RECREATION, PARKS, AND LIBRARY FEES FOR THE
FISCAL YEAR 2023-2024 MASTER FEE SCHEDULE.
MOTION by Council Member Giroux, SECONDED by Mayor Pro Tern Pimentel
adopting Resolution No. 5452. MOTION PASSED BY A UNANMOUS VOTE. 5/0
11. Resolution Modifying the Basic Salary Range for the Fire Chief Classification
(Fiscal Impact:
Rebecca Redyk, Human Resources Director reported on the item.
Council Discussion
EL SEGUNDO CITY COUNCIL MEETING MINUTES
DECEMBER 19, 2023
PAGE 4
Page 14 of 393
Mark Hensley, City Attorney read by title only;
RESOLUTION NO. 5453
A RESOLUTION MODIFYING THE BASIC MONTHLY SALARY RANGE FOR A FULL-
TIME JOB CLASSIFICATION
MOTION by Council Member Giroux, SECONDED by Council Member Baldino adopting
Resolution No. 5453. MOTION PASSED BY A VOTE. 4/1 YES: Boyles, Pirsztuk, Giroux
Baldino NO Pimentel
13. El Segundo Affordable Housing Strategic Plan to Further Implement Housing
Element Program Four
(Fiscal Impact: There is no fiscal impact in developing or adopting the City's
Affordable Housing Strategic Plan)
Michael Allen, Community Development Director reported on the item.
Mark Hensley, City Attorney reported on the item.
Council discussion
Council asked to strike the CSG survey from the staff report.
Mark Hensley, City Attorney read by title only;
RESOLUTION NO. 5454
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL SEGUNDO
ADOPTING AN AFFORDABLE HOUSING STRATEGIC PLAN AFFIRMING THAT
AFFORDABLE HOUSING IS A PRIORITY IN THE CITY OF EL SEGUNDO
MOTION by Council Member Baldino, SECONDED by Mayor Pro Tern Pimentel
adopting Resolution No. 5454. MOTION PASSED BY A UNANIMOUS VOTE. 5/0
14. Update on the City of El Segundo and the El Segundo Unified School District
Public Recreation Facilities Joint Use Agreement
(Fiscal Impact: None)
Aly Mancini, Recreation, Parks, and Library Director reported on the item.
Council Discussion
Council consensus to receive and file the report.
EL SEGUNDO CITY COUNCIL MEETING MINUTES
DECEMBER 19, 2023
PAGE 5
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15. City Co -Sponsored Events and Fee Waivers
(Fiscal Impact: The fiscal impact will be determined after staff have conducted an
analysis of City costs to provide support for approved co -sponsored events. Staff
estimates fee waivers to be approximately $100,000 annually based on the
proposed list of co -sponsored events)
MOTION by Council Member Pirsztuk, SECONDED by Mayor Pro Tern Pimentel
approving the updated list of fee waivers for events for two years through December
2025. MOTION PASSED BY A UNANIMOUS VOTE. 5/0
MOTION by Council Member Pirsztuk, SECONDED by Council Member Giroux
approving the Fee Waiver Request Form and Fee Waiver Scorecard and the procedure
for fee waiver requests. MOTION PASSED BY A UNANIMOUS VOTE. 5/0
E. COMMITTEES, COMMISSIONS AND BOARDS:
16. Open the Recruitment Process for Positions on the City's Committees,
Commissions and Boards that Expire in 2024
(Fiscal Impact: None)
Council discussion
MOTION by Council Member Pirsztuk, SECONDED by Council Member Baldino
directing staff to open the recruitment process for the positions on the City's
Committees, Commissions and Boards, as listed. MOTION PASSED BY A
UNANIMOUS VOTE. 5/0
F. REPORTS — CITY CLERK — Happy Holidays to all.
G. REPORTS — CITY TREASURER — Not present
H. REPORTS — COUNCIL MEMBERS
Council Member Baldino — Mentioned the World Surf League will now have its
headquarters in El Segundo and mentioned he listened to a podcast called "Real
Perspective Podcast" which featured our very own, Michael Allen, Community
Development Director who represented El Segundo with an expertise and
enthusiasm.
Council Member Giroux — Asked for an update on Mask Wearing during protests
from our City Attorney, Mark Hensley during his comment period.
Council Member Pirsztuk — Thanked the Recreation and Park staff for the Joy
Around the World and Hanukkah events thanked all those involved in Santa's
Sleigh and Candy Cane Lane.
EL SEGUNDO CITY COUNCIL MEETING MINUTES
DECEMBER 19, 2023
PAGE 6
Page 16 of 393
Mayor Pro Tern Pimentel — Gave a Green Line update and stated a final decision
on the Green Line will be made in February 2024, will attend the Sanitation
meeting tomorrow, and toured a four -square block of Smoky Hollow that has over
$40 million in investments.
Mayor Boyles — Thanked all and stated he enjoys working with staff and Council.
17. Mr. S. Claus' Annual Request for a Conditional Use Permit, Business License,
and Various Waivers
(Fiscal Impact: None)
MOTION by Council Member Pirsztuk, SECONDED by Council Member Baldino
approve and immediately issue a Conditional Use Permit to Mr. S. Claus, approve the
use of air rights and waive the Santa Monica Radial 160 R procedure (FAA should be
contacted), grant a free business license to S. Claus Enterprises, a non-profit
organization waive ESMC 8-4-11 B (Driveway Permits Required) and ESMC 8-5-11
(Parking on Grades), waive the Noise Ordinance (ESMC 7-2-3) to permit the clatter of
reindeer hooves, the shouting of reindeer names, and the sound of bells on December
24 and 25, 2023, waive the Trespass Ordinance (ESMC 7-6-3) to allow Mr. S. Claus to
deliver gifts, waive the Animal Control Ordinance (ESMC 6-2-1) including section 6-2-8
dealing with "Animals at Large" to allow eight reindeer to land on rooftops in El
Segundo, waive of the Pooper-Scooper Regulations (ESMC 7-1-4) and additionally, Mr.
S. Claus has been directed to the Coastal Commission for clearance over the ocean;
the DMV for a valid vehicle registration; the Department of Health and Welfare to ensure
his elves are receiving minimum wage; and the Air Quality Management District to
ensure a safe and clear sleigh ride. MOTION PASSED BY A UNANIMOUS VOTE. 5/0
REPORTS — CITY ATTORNEY — Commented on mask wearing while protesting
and stated California Penal Code 185 states it shall be unlawful for any person to
wear any mask, false whiskers, or any personal disguise (whether complete or
partial) for the purpose of: One —Evading or escaping discovery, recognition, or
identification in the commission of any public offense and Two —Concealment,
flight, or escape, when charged with, arrested for, or convicted of, any public
offense. Any person violating any of the provisions of this section shall be deemed
guilty of a misdemeanor.
J. REPORTS/FOLLOW-UP — DEPUTY CITY MANAGER — Mentioned the City has
developed an automated system to process Special Events permits which will go
live on January 10, 2024, and stated Hyperion updates will continue via the City's
various forms of communication.
MEMORIAL — Jack Axelrod
EL SEGUNDO CITY COUNCIL MEETING MINUTES
DECEMBER 19, 2023
PAGE 7
Page 17 of 393
Adjourned at 8:11 PM
Tracy Weaver, City Clerk
EL SEGUNDO CITY COUNCIL MEETING MINUTES
DECEMBER 19, 2023
PAGE 8
Page 18 of 393
City Council Agenda Statement
F I, F �' t 1\ 1) 0Meeting Date: January 16, 2024
Agenda Heading: Consent
Item Number: B.3
TITLE:
Warrant Demand Register for November 27, 2023 through December 17, 2023
RECOMMENDATION:
Ratify payroll and employee benefit checks; checks released early due to
contracts or agreements; emergency disbursements and/or adjustments; and,
wire transfers.
2. Approve Warrant Demand Register numbers 11A, 11 B and 12A: warrant
numbers 3048451 through 3048743, and 9003040 through 9003061.
3. Alternatively, discuss and take other action related to this item.
FISCAL IMPACT:
The warrants presented were drawn in payment of demands included within the FY
2023-2024 Adopted Budget. The total of $6,881,450.30 ($2,362,351.54 in check
warrants and $4,519,098.76 in wire warrants) are for demands drawn on the FY 2023-
2024 Budget.
:1_T61201:tell] Z 113
California Government Code Section 37208 provides General Law cities flexibility in
how budgeted warrants, demands, and payroll are audited and ratified by their
legislative body. Pursuant to Section 37208 of the California Government Code,
warrants drawn in payments of demands are certified by the City's Chief Financial
Officer and City Manager as conforming to the authorized expenditures set forth in the
City Council adopted budget need not be audited by the City Council prior to payment,
but may be presented to the City Council at the first meeting after delivery.
In government finance, a warrant is a written order to pay that instructs a federal, state,
county, or city government treasurer to pay the warrant holder on demand or after a
specific date. Such warrants look like checks and clear through the banking system like
Page 19 of 393
Warrant Demand Register
January 16, 2024
Page 2 of 2
checks. Warrants are issued for payroll to individual employees, accounts payable to
vendors, to local governments, and to companies or individual taxpayers receiving a
refund.
DISCUSSION:
The attached Warrants Listing delineates the warrants that have been paid for the
period identified above. The Chief Financial Officer certifies that the listed warrants
were drawn in payment of demands conforming to the adopted budget and that these
demands are being presented to the City Council at its first meeting after the delivery of
the warrants.
CITY STRATEGIC PLAN COMPLIANCE:
Goal 5: Champion Economic Development and Fiscal Sustainability
Objective 5B: El Segundo approaches its work in a financially strategic and responsible
way.
PREPARED BY:
Liz Lydic, Management Analyst
REVIEWED BY:
Wei Cao, CPA, CPFO, Finance Manager
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
1. Register 11a - summary
2. Register 11 b - summary
3. Register 12a - summary
Page 20 of 393
3048454 - 3048537
9003040 - 9003043
001
GENERALFUND
478,88229
003
EXPENDABLE TRUST FUND - OTHER
9,500.00
104
TRAFFIC SAFETY FUND
-
106
STATE GAS TAX FUND
-
108
ASSOCIATED RECREATION ACTIVITIES FUND
-
109
ASSET FORFEITURE FUND
3,477.78
110
MEASURE"R`
-
ill
COMM. DEVEL. BLOCK GRANT
-
112
PROP"A"TRANSPORTATION
-
114
PROP "C"TRANSPORTATION
21,000.84
115
AIR QUALITY INVESTMENT PROGRAM
-
116
HOME SOUND INSTALLATION FUND
-
117
HYPERION MITIGATION FUND
-
118
TDA ARTICLE 3-SB 821 BIKEWAY FUND
-
119
NITA GRANT
-
121
FEMA
120
C.O. P.S. FUND
-
122
LA -WA. FUND
-
123
PSAF PROPERTY TAX PUBLIC SAFETY
42.71
124
FEDERAL GRANTS
-
125
STATE GRANT
-
126
A/P CUPA PROGRAM OVERSIGHT SURCHARGE
-
127
MEAURE W"
-
128
SB-1
129
CERTIFIED ACCESS SPECIALIST PROGRAM
-
130
AFFORDABLE HOUSING
-
131
COUNTY STORM WATER PROGRAM
2.625.00
132
MEASURE"B"
-
301
CAPITAL IMPROVEMENT FUND
125,267.85
302
INFRASTRUCTURE REPLACEMENT FUND
-
405
FACILITIES MAINTENANCE
-
501
WATER UTILITY FUND
5,952.55
502
WASTEWATER FUND
85.06
503
GOLF COURSE FUND
-
504
SENIOR HOUSING CITY ATTORNEY
777.60
505
SOLID WASTE FUND
-
601
EQUIPMENT REPLACEMENT
16,948.62
602
LIABILITY INSURANCE
-
603
WORKERS COMP. RESERVE/INSURANCE
-
701
RETIRED EMP. INSURANCE
-
702
EXPENDABLE TRUST FUND -DEVELOPER FEES
-
704
EXPENDABLE TRUST FUND - OTHER
-
706
OUTSIDE SERVICES TRUST
-
TOTAL WARRANTS 664,560 30
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
Information on actual expenditures is available in the Chief Financial Officer's office in the
City of El Segundo.
I certify as to the accuracy of the Demands and the availability of fund for payment thereof
For Approval: Regular checks held for City council authorization to release.
CODES
R = Computer generated checks for all non-emergency/urgency payments for materials, supplies and
services in support of City Operations
For Ratification:
A = Payroll and Employee Benefit checks
CITY OF EL SEGUNDO
WARRANTS TOTALS BY FUND
DATE OF APPROVAL: AS OF 12119/23
NOTES: Replacement Checks 3048451-3048453
B - F = Computer generated Early Release disbursements and/or adjustments approved by the City
Manager. Such as: payments for utility services, petty cash and employee travel expense
reimbursements, various refunds, contract employee services consistent with current contractual
agreements, instances where prompt payment discounts can be obtained or late payment penalties
can be avoided or when a situation arises that the City Manager approves
H = Handwritten Early Release disbursemen caT(8for adjustments approved by the City Manager. r
INTERIM CHIEF FINANCIAL OFFICER —-� CITY MANAGER
DATE: / DATE: I� -7 � L
� I -7 I
REGISTER #11 a
Page 21 of 393
CITY OFELSB3UNDO
WARRANTS TOTALS BY DEPARTMENT
ASDF1%Y19/23
REGISTER #11a
OEPT#
NAME TOTAL
GENERAL FUND DEPARTMENTAL EXPENDITURES
GENERAL GOVERNMENT
1101
City Council
1201
City Treasurer
1.608.98
1300
City Clerk
140.00
2101
City Manager
7.959.77
2102
Communications
6.500.00
2103
BSegundo Media
124.82
2201
City Attorney
224.315.08
2401
Economic Development
1.400.00
2402
Planning
32.910.50
2405
Human and Health Services
678.60
JSUO
Administrative Services
33.489.95
2601
Government Buildings
41.103.29
2900
Nondepartmanbo|
30.437.07
8100
Library
4,128.90
384,796.94
PUBLIC SAFETY
3100 Police 16,342.66
3200 Fire 31.64584
2403 Building Safety 182.35
2404 P|ng/BldgSftyAdministration 71523
48,836,08
PUBLIC WORKS
4101 Engineering 3.532.40
4200 Streets 2I488.48
4300 Wastewater
4601 Equipment Maintenance 14.88873
4801 Administration
42,010.61
COMMUNITY DEVELOPMENT
5100.5200 Recreation &Parks 99.00
5400 Centennial
99.00
EXPENDITURES
CAPITAL IMPROVEMENT 125,207.05
ALL OTHER ACCOUNTS 63.549�82
TOTAL WARRANTS 88458030
Page 22 of 393
CITY OF EL SEGUNDO
PAYMENTS BY WIRE TRANSFER
11/27/23 THROUGH 12/03/23
Date
Payee
11/2912023
Cal Pers
11/29/2023
Cal Pers
11/29/2023
Cal Pers
11/29/2023
Cal Pers
11/29/2023
Cal Pers
11/29/2023
Cal Pers
11/29/2023
Cal Pers
11/30/2023
Unum
11/20/23-11/26/23
Workers Comp Activity
11/20/23-11126/23
Liability Trust - Claims
11/20/23-11/26/23
Retiree Health Insurance
DATE OF RATIFICATION: 12/01/23
TOTAL PAYMENTS BY WIRE:
Certified as to the accuracy of the wire transfers by:
Description
61,178.12
EFT Retirement Safety Police Classic - 1 st Tier 28
56,231.14
EFT Retirement Misc - PEPRA New 26013
54,250.19
EFT Retirement Safety Fire- Classic 30168
31,770.99
EFT Retirement Safety-Police-PEPRA New 25021
35,463.95
EFT Retirement Misc - Classic 27
17,044.25
EFT Retirement Safety-Fire-PEPRA New 25020
10,581.90
EFT Retirement Sfty Police Classic-2nd Tier 30169
92.70
Long Term Care Premium - December 2023
94,490.66
SCRMA checks issued/(voided)
-
Claim checks issued/(voided)
-
Health Reimbursment checks issued
361,103.90
Treasury & Custome Services Manager Date
Interim ief Financial Officer Date
City Manager Date
Information on actual expenditures is available in the City Treasurer's Office of the City of El Segundo.
361,103.90
PACity Treasurer\Wire Transfers\Wire Transfers 07-01-23 to 6-30-24
12/1 /2023 1 /1
Page 23 of 393
3048538 - 3048629
9003044 - 9003047
001
GENERAL FUND
169,297.77
003
EXPENDABLE TRUST FUND - OTHER
2,500.00
104
TRAFFIC SAFETY FUND
-
106
STATE GAS TAX FUND
12,040.12
108
ASSOCIATED RECREATION ACTIVITIES FUND
-
109
ASSET FORFEITURE FUND
1,877.04
110
MEASURE"R'
-
ill
COMM. DEVEL BLOCK GRANT
-
112
PROP"A"TRANSPORTATION
-
114
PROP"C"TRANSPORTATION
-
115
AIR QUALITY INVESTMENT PROGRAM
-
116
HOME SOUND INSTALLATION FUND
-
117
HYPERION MITIGATION FUND
-
118
TDA ARTICLE 3- SB 821 BIKEWAY FUND
-
119
MTA GRANT
-
121
FEMA
120
C.O.P.S. FUND
-
122
L.A.W A. FUND
-
123
PSAF PROPERTY TAX PUBLIC SAFETY
9,080.68
124
FEDERAL GRANTS
-
125
STATE GRANT
740.00
126
A/P CUPA PROGRAM OVERSIGHT SURCHARGE
3.54
127
MEAURE"M"
-
128
SB-1
129
CERTIFIED ACCESS SPECIALIST PROGRAM
-
130
AFFORDABLE HOUSING
-
131
COUNTY STORM WATER PROGRAM
-
132
MEASURE"B"
-
301
CAPITAL IMPROVEMENT FUND
10,OD0.00
302
INFRASTRUCTURE REPLACEMENT FUND
-
405
FACILITIES MAINTENANCE
-
501
WATER UTILITY FUND
6,764.53
502
WASTEWATER FUND
19,273.67
503
GOLF COURSE FUND
-
504
SENIOR HOUSING CITY ATTORNEY
-
505
SOLID WASTE FUND
-
601
EQUIPMENT REPLACEMENT
-
602
LIABILITY INSURANCE
0.55
503
WORKERS COMP. RESERVE/INSURANCE
341,86
701
RETIRED EMP. INSURANCE
-
702
EXPENDABLE TRUST FUND -DEVELOPER FEES
923.25
704
EXPENDABLE TRUST FUND - OTHER
4,634.13
708
OUTSIDE SERVICES TRUST
16,411.12
TOTAL WARRANTS 253,888.28
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
Information on actual expenditures is available in the Chief Financial Officer's office In the
City of El Segundo.
I certify as to the accuracy of the Demands and the availability of fund for payment there.
For Approval: Regular checks held for City council authorization to release.
CODES
R = Computer generated checks for all non-emergency/urgency payments for materials, supplies and
services in support of City Operations
For Ratification:
A = Payroll and Employee Benefit checks
CITY OF EL SEGUNDO
WARRANTS TOTALS BY FUND
DATE OF APPROVAL: AS OF 12/19/23 REGISTER #11b
B - F = Computer generated Early Release disbursements and/or adjustments approved by the City
Manager. Such as: payments for utility services, petty cash and employee travel expense
reimbursements, various refunds, contract employee services consistent with current contractual
agreements, instances where prompt payment discounts can be obtained or late payment penalties
can be avoided or when a situation arises that the City Manager approves.
H = Handwritten Early Release disbu�aa/or adjustments approved by the City Manager.
INTERIM CHIEF FINANCIAL OFFICER CITY MANAGER
DATE: DATE: ` ® I s 'y
J I `7 L
Page 24 of 393
CITY OF EL SEGUNDO
WARRANTS TOTALS BY DEPARTMENT
AS OF 12/19/23
REGISTER #11b
DEPT#
NAME TOTAL
GENERAL FUND DEPARTMENTAL EXPENDITURES
GENERAL GOVERNMENT
1101
City Council
343.43
1201
City Treasurer
190.00
1300
City Clerk
130.62
2101
City Manager
2,179.27
2102
Communications
136.35
2103
El Segundo Media
1,983.95
2201
City Attorney
2401
Economic Development
1,644.49
2402
Planning
1,400,13
2405
Human and Health Services
2500
Administrative Services
33,229.55
2601
Government Buildings
6,011.87
2900
Nondepartmental
10,156.32
6100
Library
7,382.10
64,788.08
PUBLIC SAFETY
3100
Police
47,497.33
3200
Fire
2,596.39
2403
Building Safety
2,000.43
2404
Ping/Bldg Sfty Administration
225.39
52,319.54
PUBLIC WORKS
4101
Engineering
77.89
4200
Streets
2,803.82
4300
Wastewater
4601
Equipment Maintenance
4,527.70
4801
Administration
560.82
7,970.23
COMMUNITY DEVELOPMENT
5100,5200
Recreation & Parks
24,605.42
5400
Centennial
599.68
25,205.10
EXPENDITURES
CAPITAL IMPROVEMENT
10,000.00
ALL OTHER ACCOUNTS
93,605.31
TOTAL WARRANTS
253,888,26
Page 25 of 393
CITY OF EL SEGUNDO
PAYMENTS BY WIRE TRANSFER
12/04/23 THROUGH 12/10/23
Date Payee
12/4/2023 IRS
12/4/2023 Employment Development
12/4/2023 Employment Development
12/8/2023 Mission Square
12/8/2023
12/8/2023
12/8/2023
12/8/2023
12/8/2023
11 /27/23-12/03/23
11/27/23-12/03/23
11 /27/23-12/03/23
Mission Square
Mission Square
Mission Square
ExpertPay
Cal Pers
Workers Comp Activity
Liability Trust - Claims
Retiree Health Insurance
DATE OF RATIFICATION: 12/11/23
TOTAL PAYMENTS BY WIRE:
Description
250,789.52
Federal 941 Deposit
1,266.63
State SDI payment
71,070.93
State PIT Withholding
95,800.12
457 payment Vantagepoint
1,080.00
401(a) payment Vantagepoint
2,483.10
401(a) payment Vantagepoint
100.00
IRA payment Vantagepoint
2,365.29
EFT Child support payment
626,202.33
EFT Health Insurance Payment
28,693.37
SCRMA checks issued/(voided)
35,857.35
Claim checks issued/(voided)
9,497.31
Health Reimbursment checks issued
1,125,205.95
Certified as to the accuracy of the wire transfers by:
Ali
Treasury & Customer Services Manager Dat
Inte ' Chief Financial Officer Date
i L-t3'�2
City Mnager %Date
Information on actual expenditures is available in the City Treasurer's Office of the City of El Segundo.
1,125,205.95
PACity Treasurer\Wire Transfers\Wire Transfers 07-01-23 to 6-30-24 12/11/2023 1/1
Page 26 of 393
CITY OF EL SEGUNDO
WARRANTS TOTALS BY FUND
3048630 - 3048743
DATE OF APPROVAL: AS OF 112124
9003048 - 9D03061
D01
GENERALFUND
1,030,444.34
003
EXPENDABLE TRUST FUND - OTHER
1,500.00
104
TRAFFIC SAFETY FUND
-
106
STATE GAS TAX FUND
-
108
ASSOCIATED RECREATION ACTIVITIES FUND
-
109
ASSET FORFEITURE FUND
2,590.04
110
MEASURE'W
-
ill
COMM. DEVEL. BLOCK GRANT
-
112
PROP"A"TRANSPORTATION
455.00
114
PROP"C"TRANSPORTATION
97,248.00
115
AIR QUALITY INVESTMENT PROGRAM
-
116
HOME SOUND INSTALLATION FUND
-
117
HYPERION MITIGATION FUND
-
118
TOAARTICLE 3-SB 821 BIKEWAY FUND
-
119
MTA GRANT
-
121
FEMA
-
120
C.O.P.S. FUND
19,500.00
122
L.A.W.A. FUND
-
123
PSAF PROPERTY TAX PUBLIC SAFETY
46.49
124
FEDERAL GRANTS
-
125
STATE GRANT
4.900.00
126
A/P CUPA PROGRAM OVERSIGHT SURCHARGE
171.35
127
MEAURE W"
-
128
SB-1
129
CERTIFIED ACCESS SPECIALIST PROGRAM
-
130
AFFORDABLE HOUSING
-
131
COUNTY STORM WATER PROGRAM
-
132
MEASURE"B"
-
301
CAPITAL IMPROVEMENT FUND
137,256.48
302
INFRASTRUCTURE REPLACEMENT FUND
-
405
FACILITIES MAINTENANCE
-
501
WATER UTILITY FUND
5,236.62
502
WASTEWATER FUND
14,038.73
503
GOLF COURSE FUND
-
504
SENIOR HOUSING CITY ATTORNEY
144.00
565
SOLID WASTE FUND
-
601
EQUIPMENT REPLACEMENT
-
602
LIABILITY INSURANCE
-
603
WORKERS COMP. RESERVE4NSURANCE
123.674.34
701
RETIRED EMP. INSURANCE
-
702
EXPENDABLE TRUST FUND -DEVELOPER FEES
152.02
704
EXPENDABLE TRUST FUND - OTHER
6.545.57
708
OUTSIDE SERVICES TRUST
TOTAL WARRANTS
1,443,902.98 -
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
Information on actual expenditures Is available in the Chief Financial Officer'. office in the
City of El Segundo.
I certify as to the accuracy of the Demands and the availability of fund for payment thereof
For Approval: Regular checks held for City council authorization to release.
CODES
R = Computer generated checks for all non-emergency/urgency payments for materials, supplies and
services in support of City Operations
For Rali6cabon:
A = Payroll and Employee Benefit checks
NOTES:
B - F = Computer generated Early Release disbursements and/or adjustments approved by the City
Manager. Such as: payments for utility services, petty cash and employee travel expense
reimbursements, various refunds, contract employee services consistent with current contractual
agreements, instances where prompt payment discounts can be obtained or late payment penalties
can be avoided or when a siluation arises that the City Manager approves.
H = Handwritten Earl/ Release disbursements and/or adjustments approved by the City Manager.
INTERIM CHIEF FINANCIAL OFFICER CITY MANAGER 1
DATE: — DATE: q y f ,
REGISTER N12a
Page 27 of 393
CITY OF EL SEGUNDO
WARRANTS TOTALS BY DEPARTMENT
AS OF 1/2/24
REGISTER #12a
DEPT#
NAME TOTAL
GENERAL FUND DEPARTMENTAL EXPENDITURES
GENERAL GOVERNMENT
1101
City Council
1201
City Treasurer
1300
City Clerk
9.45
2101
City Manager
3,597.03
2102
Communications
80.00
2103
El Segundo Media
2201
City Attorney
53,281.30
2401
Economic Development
2402
Planning
840.00
2405
Human and Health Services
2,509.00
2500
Administrative Services
185,285.39
2601
Government Buildings
23,600.65
2900
Nondepartmental
52,809.23
6100
Library
5,700.21
327,712.26
PUBLIC SAFETY
3100 Police 533,649.73
3200 Fire 59,066.99
2403 Building Safety
2404 Ping/Bldg Sfty Administration 80.00
592,796.72
PUBLIC WORKS
4101
Engineering
612.66
4200
Streets
64,417.05
4300
Wastewater
540.17
4601
Equipment Maintenance
12,646.15
4801
Administration
97.75
78,313.78
COMMUNITY DEVELOPMENT
5100,5200
Recreation & Parks
19,376.56
5400
Centennial
19, 376.56
EXPENDITURES
CAPITAL IMPROVEMENT
137,256.48
ALL OTHER ACCOUNTS
288,447.18
TOTAL WARRANTS
1,443,902.98
Page 28 of 393
CITY OF EL SEGUNDO
PAYMENTS BY WIRE TRANSFER
12/11/23 THROUGH 12/17/23
Date
Payee
Description
12/11/2023
IRS
262,030.23
Federal 941 Deposit
12/11/2023
Employment Development
3,958.80
State SDI payment
12/11/2023
Employment Development
59,392.85
State PIT Withholding
12/11/2023
West Basin
2,166,373.01
H2O payment
12/13/2023
Cal Pers
145,803.02
EFT Retirement Safety Police Classic - 1 st Tier 28
12/13/2023
Cal Pers
58,999.87
EFT Retirement Misc - PEPRA New 26013
12/13/2023
Cal Pers
117,045.97
EFT Retirement Safety Fire- Classic 30168
12/13/2023
Cal Pers
76,515.90
EFT Retirement Safety-Police-PEPRA New 25021
12/13/2023
Cal Pers
38,369.92
EFT Retirement Misc - Classic 27
12/13/2023
Cal Pers
36,990.13
EFT Retirement Safety-Fire-PEPRA New 25020
12/13/2023
Cal Pers
24,571.72
EFT Retirement Sfty Police Classic-2nd Tier 30169
12/04/23-12/10/23
Workers Comp Activity
42,737.49
SCRMA checks issued/(voided)
12/04/23-12/10/23
Liability Trust - Claims
-
Claim checks issued/(voided)
12/04/23-12/10/23
Retiree Health Insurance
-
Health Reimbursment checks issued
3,032,788.91
DATE OF RATIFICATION: 12/18/23
TOTAL PAYMENTS BY WIRE:
Certified as to the accuracy of the wire transfers by:
Treasury & Custom 'r Services Manager Date
Interim ief Financial Officer Date
�zo -�
City Manager Date
Information on actual expenditures is available in the City Treasurer's Office of the City of El Segundo.
3,032,788.91
PACity Treasurer\Wire Transfers\Wire Transfers 07-01-23 to 6-30-24
12/18/2023 1 /1
Page 29 of 393
City Council Agenda Statement
F 1 F �' t 1) O Meeting Date: January 16, 2024
Agenda Heading: Consent
Item Number: B.4
TITLE:
Second Reading of the Ordinance Authorizing an Amendment between the City and
CaIPERS to Implement Additional Government Code § 20516 Employee Cost Sharing
for "Classic" Local Miscellaneous Members of the City Employees' Association
RECOMMENDATION:
Conduct the second reading and adopt an Ordinance authorizing an amendment
to the contract between the City Council of the City of El Segundo and the Board
of Administration of California Public Employees' Retirement System
("CaIPERS") regarding cost sharing by "classic" local miscellaneous members of
the City Employees' Association ("CEA").
2. Alternatively, discuss and take other actions related to this item.
FISCAL IMPACT:
The retirement contract amendment will have an estimated $14,477 annual savings to
the City as the employees will be picking up a portion of the "employer share" of their
retirement cost.
:1_T61201:tell] Z 113
On December 5, 2023, the City Council approved a Resolution of Intention and
introduced the first reading of an Ordinance authorizing a CaIPERS contract
amendment to provide an additional one -percent (1 %) cost sharing for Classic local
miscellaneous CEA Members. A second reading and adoption of the Ordinance are
required to amend the contract between the City and CaIPERS for this provision.
DISCUSSION:
The adopted and approved CEA MOU for the term October 1, 2018 through September
29, 2023 provided that local miscellaneous employees defined as "Classic" members
would increase CaIPERS retirement payments by an additional one percent (1 %) for a
Page 30 of 393
Second Reading of Ordinance for Cost Sharing
January 16, 2024
Page 2 of 3
total employee contribution of eight percent (8%) of compensation effective the last pay
period in September 2023. The cost sharing payroll deduction from employees to the
City was implemented as negotiated in the 2018-2023 MOU.
When the cost sharing payroll deduction began, the City was in the process of
amending the CalPERS contract for another bargaining unit's cost sharing provision.
CalPERS only allows one contract amendment at a time, so the City began the process
to complete the CEA amendment as soon as it was permitted.
On December 5, 2023, the City Council approved a Resolution of Intention to amend
the CalPERS contract. This Resolution was then submitted to CalPERS for review and
approval. Following the submission of the Resolution, a secret ballot election of
impacted members was conducted and certified by the City Clerk's Office. On
December 19, 2023, the City provided the election results to CaIPERS in which twenty-
two (22) CEA members were eligible to vote. Eight (8) votes were received approving
said participation and three (3) votes were received disapproving said participation.
The Ordinance is being presented for the second reading and adoption by the City
Council at the January 16, 2024 meeting to allow for the mandatory twenty -day window
between Resolution approval and Ordinance adoption under Government Code §
20471. Upon adoption of the final Ordinance, staff will submit the executed documents
to CalPERS. The contract amendment will become effective on February 24, 2024,
which is the first day of the new payroll period following the Ordinance's February 16,
2024 effective date.
Once CaIPERS approves the contract amendment, the City will convert the one percent
(1 %) employer contribution to an employee contribution so that CEA members receive
credit.
CITY STRATEGIC PLAN COMPLIANCE:
Goal 3: Promote a Quality Workforce Through Teamwork and Organizational
Efficiencies
Objective 3A: El Segundo is an employer of choice and consistently hires for the future,
with a workforce that is inspired, world -class, engaged and innovative.
PREPARED BY:
Rebecca Redyk, Human Resources Director
REVIEWED BY:
Rebecca Redyk, Human Resources Director
APPROVED BY:
Barbara Voss, Deputy City Manager
Page 31 of 393
Second Reading of Ordinance for Cost Sharing
January 16, 2024
Page 3 of 3
ATTACHED SUPPORTING DOCUMENTS:
1. Ordinance Authorizing Amendment to CaIPERS Contract CEA
2. Exhibit A
Page 32 of 393
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF EL
SEGUNDO AUTHORIZING AN AMENDMENT TO THE CONTRACT
BETWEEN THE CITY COUNCIL OF THE CITY OF EL SEGUNDO AND
THE BOARD OF ADMINISTRATION OF THE CALIFORNIA PUBLIC
EMPLOYEES' RETIREMENT SYSTEM.
The City Council of the City of El Segundo does ordain as follows:
SECTION 1: That an amendment to the contract between the City Council of the City of
El Segundo and the Board of Administration, California Public Employees' Retirement
System is hereby authorized, a copy of said amendment being attached hereto, marked
Exhibit, and by such reference made a part hereof as though herein set out in full.
SECTION 2: The Mayor of the El Segundo City Council is hereby authorized,
empowered, and directed to execute said amendment for and on behalf of said Agency.
SECTION 3: This Ordinance shall take effect 30 days after the date of its adoption, and
prior to the expiration of 15 days from the passage thereof shall be published at least
once in the El Segundo Herald, a newspaper of general circulation, published and
circulated in the City of El Segundo and thenceforth and thereafter the same shall be in
full force and effect.
Adopted and approved this 16t" day of January, 2024.
Drew Boyles,
Mayor
Exhibit A: Amendment to Contract
Page 33 of 393
ATTEST:
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF EL SEGUNDO
I, Tracy Weaver, City Clerk of the City of El Segundo, California, do hereby certify that
the whole number of members of the City Council of said City is five; that the foregoing
Ordinance No. was duly introduced by said City Council at a regular meeting held on the
5t" day of December, 2023 and was duly passed, and adopted by said City Council,
approved and signed by the Mayor, and attested to by the City Clerk, all at a regular
meeting of said Council held on the 16t" day of January, 2024, and the same was so
passed and adopted by the following vote:
AYES-
NOES -
ABSENT:
ABSTAIN:
Tracy Weaver, City Clerk
APPROVED AS TO FORM:
Mark D. Hensley, City Attorney
Page 34 of 393
CaIPERS
California
Public Employees' Retirement System
EXHIBIT
AMENDMENT TO COIV'b'IBAC'd'
Between the
Board of Administration
California Public Employees' Retirement System
and the
City Council
City of El Segundo
The Board of Administration, California Public Employees' Retirement System,
hereinafter referred to as Board, and the governing body of the above public agency,
hereinafter referred to as Public Agency, having entered into a contract effective October
1, 1943, and witnessed August 25, 1943, and as amended effective November 1, 1947,
August 1, 1949, July 1, 1950, November 1, 1955, September 1, 1958, March 9, 1959,
November 7, 1964, October 19, 1968, December 11, 1971, July 20, 1974, July 19, 1975,
January 3, 1976, July 16, 1977, June 3, 1978, February 6, 1982, April 3, 1982, January
1, 1992, June 27, 1992, May 15, 1993, January 8, 1994, January 19, 1996, April 4, 1997,
October 13, 1997, October 7, 2000, December 18, 2000, May 19, 2001, July 2, 2004,
April 12, 2008, May 9, 2009, October 3, 2009, October 23, 2010, October 6, 2012,
December 30, 2012, December 13, 2014, January 9, 2016, June 8, 2019, October 24,
2020, June 17, 2023, and October 21, 2023, which provides for participation of Public
Agency in said System, Board and Public Agency hereby agree as follows:
A. Paragraphs 1 through 18 are hereby stricken from said contract as executed
effective October 21, 2023, and hereby replaced by the following paragraphs
numbered 1 through 18 inclusive:
Page 35 of 393
1. All words and terms used herein which are defined in the Public Employees'
Retirement Law shall have the meaning as defined therein unless otherwise
specifically provided. "Normal retirement age" shall mean age 55 for classic
local miscellaneous members entering membership in the miscellaneous
classification on or prior to December 30, 2012, age 60 for classic local
miscellaneous members entering membership for the first time in the
miscellaneous classification after December 30, 2012, age 62 for new local
miscellaneous members, age 50 for classic local police members entering
membership in the police classification on or prior to October 6, 2012, age
55 for classic local fire members and for those classic local police members
entering membership for the first time in the police classification after
October 6, 2012, and age 57 for new local safety members.
2. Public Agency shall participate in the Public Employees' Retirement System
from and after October 1, 1943, making its employees as hereinafter
provided, members of said System subject to all provisions of the Public
Employees' Retirement Law except such as apply only on election of a
contracting agency and are not provided for herein and to all amendments
to said Law hereafter enacted except those, which by express provisions
thereof, apply only on the election of a contracting agency.
3. Public Agency agrees to indemnify, defend and hold harmless the California
Public Employees' Retirement System (CaIPERS) and its trustees, agents
and employees, the CaIPERS Board of Administration, and the California
Public Employees' Retirement Fund from any claims, demands, actions,
losses, liabilities, damages, judgments, expenses and costs, including but
not limited to interest, penalties and attorney fees that may arise as a result
of any of the following:
(a) Public Agency's election to provide retirement benefits,
provisions or formulas under this Contract that are different than
the retirement benefits, provisions or formulas provided under the
Public Agency's prior non-CaIPERS retirement program.
(b) Any dispute, disagreement, claim, or proceeding (including
without limitation arbitration, administrative hearing, or litigation)
between Public Agency and its employees (or their
representatives) which relates to Public Agency's election to
amend this Contract to provide retirement benefits, provisions or
formulas that are different than such employees' existing
retirement benefits, provisions or formulas.
(c) Public Agency's agreement with a third party other than CaIPERS
to provide retirement benefits, provisions, or formulas that are
different than the retirement benefits, provisions or formulas
provided under this Contract and provided for under the California
Public Employees' Retirement Law,
Page 36 of 393
4. Employees of Public Agency in the following classes shall become
members of said Retirement System except such in each such class as are
excluded by law or this agreement:
a. Local Fire Fighters (herein referred to as local safety members);
b. Local Police Officers (herein referred to as local safety members);
C. Employees other than local safety members (herein referred to as
local miscellaneous members).
5. In addition to the classes of employees excluded from membership by said
Retirement Law, the following classes of employees shall not become
members of said Retirement System:
NO ADDITIONAL EXCLUSIONS
6. Prior to January 1, 1975, those members who were hired by Public Agency
on a temporary and/or seasonal basis not to exceed 6 months were
excluded from PERS membership by contract. Government Code Section
20336 superseded this contract provision by providing that any such
temporary and/or seasonal employees are excluded from PERS
membership subsequent to January 1, 1975. Legislation repealed and
replaced said Section with Government Code Section 20305 effective July
1, 1994.
7. The percentage of final compensation to be provided for each year of
credited prior and current service as a classic local miscellaneous member
entering membership in the miscellaneous classification on or prior to
December 30, 2012, shall be determined in accordance with Section 21354
of said Retirement Law subject to the reduction provided therein for service
on and after July 1, 1956, the effective date of Social Security coverage, for
members whose service has been included in Federal Social Security (2%
at age 55 Full and Modified).
8. The percentage of final compensation to be provided for each year of
credited current service as a classic local miscellaneous member entering
membership for the first time in the miscellaneous classification after
December 30, 2012, shall be determined in accordance with Section 21353
of said Retirement Law subject to the reduction provided therein for Federal
Social Security (2% at age 60 Modified).
9. The percentage of final compensation to be provided for each year of
credited prior and current service as a new local miscellaneous member
shall be determined in accordance with Section 7522.20 of said Retirement
Law (2% at age 62 Supplemental to Federal Social Security).
Page 37 of 393
10, The percentage of final compensation to be provided for each year of
credited prior and current service as a classic local fire member shall be
determined in accordance with Section 21363.1 of said Retirement Law (3%
at age 55 Full).
11. The percentage of final compensation to be provided for each year of
credited prior and current service as a classic local police member entering
membership in the police classification on or prior to October 6, 2012, shall
be determined in accordance with Section 21362.2 of said Retirement Law
(3% at age 50 Full).
12. The percentage of final compensation to be provided for each year of
credited current service as a classic local police member entering
membership for the first time in the police classification after October 6,
2012, shall be determined in accordance with Section 21363.1 of said
Retirement Law (3% at age 55 Full).
13. The percentage of final compensation to be provided for each year of
credited prior and current service as a new local safety member shall be
determined in accordance with Section 7522.25(d) of said Retirement Law
(2.7% at age 57 Full).
14, Public Agency elected and elects to be subject to the following optional
provisions:
a. Sections 21624 and 21626 (Post -Retirement Survivor Allowance) for
local safety members only.
b. Section 21571 (Basic Level of 1959 Survivor Benefits) for local
miscellaneous members only.
C. Section 21222.1 (One -Time 5% Increase - 1970). Legislation
repealed said Section effective January 1, 1980.
d. Section 21222.2 (One -Time 5% Increase - 1971). Legislation
repealed said Section effective January 1, 1980.
e. Section 21024 (Military Service Credit as Public Service).
f. Section 20042 (One -Year Final Compensation) for classic members
only.
g. Section 21574 (Fourth Level of 1959 Survivor Benefits) for local
safety members only.
h. Section 21548 (Pre -Retirement Option 2W Death Benefit).
Page 38 of 393
Section 20903 (Two Years Additional Service Credit).
Section 20516 (Employees Sharing Cost of Additional Benefits):
Section 21363.1 (3% @ 55 Full and Modified formula) for classic
local fire members from and after October 6, 2012, and until
December 13, 2014.
The employee cost sharing contributions are 3%. The maximum
employee cost sharing contribution is the normal cost plus the
increase in the accrued liability due to the benefit improvement
amortized over 20 years. In no event shall the employee cost sharing
contribution attributable to the unfunded liability remain in effect
beyond May 19, 2021. Thereafter, in any given contribution year, the
maximum employee cost sharing contribution cannot exceed
2.591 % of payroll.
k. Section 20475 (Different Level of Benefits): Section 21363.1 (3% @
55 Full formula) is applicable to classic local police members entering
membership for the first time with this agency in the police
classification after October 6, 2012.
Section 21353 (2% @ 60 Modified formula) is applicable to classic
local miscellaneous members entering membership for the first time
with this agency in the miscellaneous classification after December
30, 2012.
Section 20516 (Employees Sharing Additional Cost):
From and after December 13, 2014, and until January 9, 2016, 3%
for classic local fire members in the Supervisory and Professional
Employees Association, and the Unrepresented Fire Management
group.
From and after June 8, 2019, 3% for classic local police members in
the El Segundo Police Officers' Association.
From and after June 8, 2019, 3% for classic local fire members in the
El Segundo Firefighters' Association.
From and after October 24, 2020, 1 % for classic local miscellaneous
members in the Unrepresented Management -Confidential group.
From and after October 24, 2020, 3% for classic local safety
members in the Unrepresented Management -Confidential group.
Page 39 of 393
From and after June 17, 2023, 1% for classic local miscellaneous
members in the El Segundo Supervisory and Professional
Employees Association.
From and after October 21, 2023, 1% for classic local miscellaneous
members in the El Segundo Police Support Services Employees
Association.
From and after the effective date of this amendment to contract, 1 %
for classic local miscellaneous members in the El Segundo City
Employees Association.
The portion of the employer's contribution that the member agrees
to contribute from his or her compensation, over and above the
member's normal contribution ("Cost Sharing Percentage"), shall not
exceed the Employer Normal Cost Rate, as that rate is defined in the
CaIPERS Actuarial Valuation for the relevant fiscal year. If the Cast
Sharing Percentage will exceed the relevant Employer Normal Cost
Rate, the Cost Sharing Percentage shall automatically be reduced to
an amount equal to, and not to exceed, the Employer Normal Cost
Rate for the relevant fiscal year.
15. Public Agency shall contribute to said Retirement System the contributions
determined by actuarial valuations of prior and future service liability with
respect to local miscellaneous members and local safety members of said
Retirement System.
16. Public Agency shall also contribute to said Retirement System as follows:
a. A reasonable amount, as fixed by the Board, payable in one
installment within 60 days of date of contract to cover the costs of
administering said System as it affects the employees of Public
Agency, not including the costs of special valuations or of the
periodic investigation and valuations required by law.
b. A reasonable amount, as fixed by the Board, payable in one
installment as the occasions arise, to cover the costs of special
valuations on account of employees of Public Agency, and costs of
the periodic investigation and valuations required by law.
17. Contributions required of Public Agency and its employees shall be subject
to adjustment by Board on account of amendments to the Public
Employees' Retirement Law, and on account of the experience under the
Retirement System as determined by the periodic investigation and
valuation required by said Retirement Law.
Page 40 of 393
18. Contributions required of Public Agency and its employees shall be paid by
Public Agency to the Retirement System within fifteen days after the end of
the period to which said contributions refer or as may be prescribed by
Board regulation. If more or less than the correct amount of contributions
is paid for any period, proper adjustment shall be made in connection with
subsequent remittances. Adjustments on account of errors in contributions
required of any employee may be made by direct payments between the
employee and the Board.
B. This amendment shall be effective on the day of
BOARD OF ADMINISTRATION
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Page 41 of 393
City Council Agenda Statement
F 1 F �' t 1) O Meeting Date: January 16, 2024
Agenda Heading: Consent
Item Number: B.5
TITLE:
Resolution Appointing Chief Financial Officer Paul Chung as the City's Primary Board
Member to the Governing Board of the Independent Cities Risk Management Authority
RECOMMENDATION:
Adopt the proposed Resolution appointing Chief Financial Officer Paul Chung as
the City's primary representative to the Independent Cities Risk Management
Authority ("ICRMA") governing board ("ICRMA Board") and maintaining Council
Member Carol Pirsztuk and Human Resources Director Rebecca Redyk as
alternate representatives.
2. Alternatively, discuss and take other actions related to this item.
FISCAL IMPACT:
•C7iT�
BACKGROUND:
ICRMA is a joint powers authority created pursuant to provisions of the Government
Code and was formed to provide liability, workers' compensation, and property
insurance as well as other risk management services.
The ICRMA Joint Powers Agreement provides that each member city, like El Segundo,
must appoint representatives to serve on the ICRMA Board. In addition to the primary
representative, appointment of two alternates is also authorized.
DISCUSSION:
After a lengthy executive search, the City has selected Paul Chung as the new Chief
Financial Officer ("CFO"). Previous to Mr. Chung, the City has appointed the incumbent
serving in the CFO position as the primary representative. This Resolution appoints Mr.
Chung to the ICRMA Board while maintaining Council Member Carol Pirsztuk and
Page 42 of 393
Appoint CFO as Primary Board Member to the Governing Board of ICRMA
January 16, 2024
Page 2 of 2
Human Resources Director Rebecca Redyk as alternate representatives.
CITY STRATEGIC PLAN COMPLIANCE:
Goal 2: Support Community Safety and Preparedness
Objective 2A: El Segundo is a safe and prepared community.
Goal 5: Champion Economic Development and Fiscal Sustainability
Objective 5A: El Segundo promotes economic growth and vitality for businesses and
the community.
Objective 5B: El Segundo approaches its work in a financially strategic and responsible
way.
PREPARED BY:
Rebecca Redyk, Human Resources Director
REVIEWED BY:
Rebecca Redyk, Human Resources Director
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
1. Resolution Appointing Representatives to ICRMA
Page 43 of 393
RESOLUTION NO. Number
A RESOLUTION OF THE CITY OF EL SEGUNDO, CALIFORNIA
APPOINTING REPRESENTATIVES TO THE INDEPENDENT CITIES
RISK MANAGEMENT AUTHORITY ("ICRMA").
The City Council of the City of El Segundo does resolve as follows:
SECTION 1: The City Council finds and declares as follows:
A. El Segundo is a member of the Independent Cities Risk Management Authority
("ICRMA").
B. Pursuant to the ICRMA By-laws and Joint Powers Agreement, the City Council
may appoint a public official other than a City Council Member to the ICRMA
Governing Board; and two alternates for the representatives who may be a City
employee;
C. Pursuant to Section 5.1 of the ICRMA By-laws, the person(s) designated must hold
one of the following positions, or their equivalent: City Attorney, Assistant City
Attorney, Financial Officer, City Manager, Assistant/Deputy City Manager,
Assistant to the City Manager, Risk Manager, Human Resources
Director/Manager, or Administrative Services Director.
SECTION 2: Chief Financial Officer Paul Chung is appointed as the City's representative;
City Council Member Carol Pirsztuk is appointed as an alternate City representative; and
Human Resources Director Rebecca Redyk is also appointed as an alternate City
representative.
SECTION 3: The individuals appointed by this Resolution are authorized to represent the
City while acting as ICRMA delegates. Such authority includes the power to vote for the
City on matters presented to the ICRMA Governing Board. These representatives are
directed to keep the City Council regularly informed regarding ICRMA proceedings.
SECTION 4: This Resolution is effective upon adoption and will remain effective unless
repealed or suspended.
PASSED AND ADOPTED RESOLUTION NO. this 16t" day of January, 2024.
Drew Boyles,
Mayor
Page 44 of 393
ATTEST:
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF EL SEGUNDO
I, Tracy Weaver, City Clerk of the City of El Segundo, California, do hereby certify that
the whole number of members of the City Council of said City is five; that the foregoing
Resolution No. was duly passed and adopted by said City Council, approved and
signed by the Mayor, and attested to by the City Clerk, all at a regular meeting of said
Council held on the 16t" day of January, 2024, and the same was so passed and adopted
by the following vote:
AYES-
NOES -
ABSENT:
ABSTAIN:
Tracy Weaver, City Clerk
APPROVED AS TO FORM:
Mark D. Hensley, City Attorney
Page 45 of 393
City Council Agenda Statement
F I. F �' t 1) �� Meeting Date: January 16, 2024
Agenda Heading: Consent
Item Number: B.6
TITLE:
Request to Waive City Municipal Code section 10-1-4(C) to Allow Alcohol at Library
Park for the El Segundo Kiwanis Club Chili Cookoff Event
RECOMMENDATION:
Approve request to waive City Municipal Code section 10-1-4(C) to allow alcohol at
Library Park for the El Segundo Kiwanis Club Chili Cookoff event on Sunday, April 14,
2024.
2. Alternatively, discuss and take other action.
FISCAL IMPACT:
None.
BACKGROUND:
The El Segundo Kiwanis Club has requested to host a "Beer Garden" at the club's 2nd
Annual Chili Cookoff event on Sunday, April 14, 2024, at Library Park. The "Beer
Garden" would serve as a fundraiser for the El Segundo Kiwanis Club.
The El Segundo Kiwanis Club is requesting that City Municipal Code section 10-1-4(C)
be waived to allow alcohol at a park facility for this event. The El Segundo Kiwanis Club
would be subject to compliance with state Alcohol Beverage Commission regulations
and would need to obtain a permit from the California Department of Alcohol Beverage
Control ("ABC").
DISCUSSION:
The 2nd Annual Chili Cookoff Event is proposed to take place in Library Park with the
"Beer Garden" to be located just south of the gazebo. The "Beer Garden" would be
completely enclosed with perimeter fencing to allow for greater control and supervision
(Attachment A).
Page 46 of 393
Waive City Municipal Code section 10-1-4(C) to Allow Alcohol at Library Park for
the El Segundo Kiwanis Club Chili Cookoff Event
January 16, 2024
Page 2 of 2
The event is scheduled from 9:00 a.m. to 6:00 p.m., however, the "Beer Garden" will
operate from 12:00 p.m. to 4:00 p.m. Staff will continue to work with the El Segundo
Kiwanis Club Secretary, Barry Gribbon, on the logistics for the event.
Historically, the City Council has approved alcohol use at Library Park during the
Concerts in the Park series.
The El Segundo Municipal Code 10-1-4(C) prohibits the consumption or possession of
intoxicating liquor on any street, sidewalk or parkway, park, playground, or in any public
place, or in any place open to the patronage of the public, whose premises are not
licensed for the consumption of liquor, which would include Library Park. The event's
organizers would have to comply with the required ABC permit for the event.
Staff have verified that there are no planned events for Library Park on April 14, 2024,
that would conflict with this event.
CITY STRATEGIC PLAN COMPLIANCE:
Goal 1: Enhance Customer Service, Diversity, Equity, Inclusion and Communication
Objective 1A: El Segundo provides unparalleled service to all customers.
Objective 1 B: El Segundo's engagement with the community ensures excellence.
PREPARED BY:
Brandee Thornton, Sr. Admin Specialist
REVIEWED BY:
Aly Mancini, Recreation, Parks and Library Director
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
1. Chili Cookoff Plan
Page 47 of 393
ATTACHED SUPPORTING DOCUMENTS:
1. Chili Cookoff Plan
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Page 49 of 393
City Council Agenda Statement
F I, F, G t I) O Meeting Date: January 16, 2024
Agenda Heading: Consent
Item Number: 13.7
TITLE:
AT&T Cell Tower Lease Amendment
RECOMMENDATION:
1. Approve the Third Amendment to the existing contract for the AT&T Cell Tower
at 400 Lomita Street (Water Plant).
2. Alternatively, discuss and take other action related to this item.
FISCAL IMPACT:
Total Revenue of $36,000 per year, with 3% annual increases (increase of
approximately $3,600.00 per year.)
BACKGROUND:
The City and AT&T entered into an initial agreement to lease City -owned property at
400 Lomita Street for the installation of cellular phone antennas in 2002 for an initial
five-year term, with three five-year extensions. The tenant wishes to continue this
leasing arrangement for 20 more years, with an initial five-year lease with three five-
year renewals. Tenant has agreed to increase the rental payment to $3,000.00 per
month, with annual 3% increases.
DISCUSSION:
AT&T has invested a significant sum on this site to install a fixture to support the
antennas. They have agreed to increase the rent from what would be $2,709.17 without
a new lease to $3,000.00, continuing with the 3% annual increases. The City Attorney
has reviewed and approved as to form the language in the contract amendment.
CITY STRATEGIC PLAN COMPLIANCE:
Goal 4: Develop and Maintain Quality Infrastructure and Technology
Page 50 of 393
AT&T Cell Tower Agreement
January 16, 2024
Page 2 of 2
Objective 4A: El Segundo's physical infrastructure supports an inviting and safe
community.
Objective 4B: El Segundo's technology supports effective, efficient and proactive
operations.
Goal 5: Champion Economic Development and Fiscal Sustainability
Objective 5A: El Segundo promotes economic growth and vitality for businesses and
the community.
PREPARED BY:
Dino Marsocci, Revenue Manager/Deputy Treasurer
REVIEWED BY:
David Cain, Interim Chief Financial Officer
APPROVED BY:
Barbara Voss, Deputy City Manager
/_1i/_TS:I411K11aaQ AI1LI Lem 1Z0Zd11Lyi14z116" a
1. ATT Lease 3rd Amendment - Final
Page 51 of 393
Cell Site Name: EL SEGUNDO BOULEVARD/LOMITA ST
Cell Site Number: NL0515-01
Fixed Asset No. 12992945
Market: Los Angeles
Address: 400 Lomita Street, El Segundo, CA 90245
THIRD AMENDMENT TO LEASE AGREEMENT
THIS THIRD AMENDMENT TO LEASE AGREEMENT ("Third Amendment"), dated as of the
latter of the signature dates below (the "Effective Date"), is by and between City of El Segundo, a municipal
corporation, having a mailing address of 350 Main Street, El Segundo, CA 90245 (hereinafter referred to
as "Landlord"), and New Cingular Wireless PCS, LLC, a Delaware limited liability company having a
mailing address of 1025 Lenox Park Boulevard NE, 3rd Floor, Atlanta, GA 30319 (hereinafter referred to
as "Tenant"). Landlord and Tenant may also be referred to individually as a "Party" or collectively as the
"Parties".
WHEREAS, Landlord and Tenant (or its predecessor -in -interest) entered into a Lease Agreement
dated August 1, 2002, as amended by the First Amendment to Lease Agreement dated March 15, 2004, and
the Second Amendment to Lease Agreement dated June 17, 2015 ("Second Amendment") whereby
Landlord leased to Tenant certain Premises, therein described, that are a portion of the Property located at
400 Lomita Street, El Segundo, CA 90245 (hereinafter, collectively referred to as the "Agreement"); and
WHEREAS, the Parties mutually desire to renew the Agreement, memorialize such renewal period
and modify the Agreement in certain other respects, all on the terms and conditions contained herein; and
WHEREAS, due to a scrivener's error in the Second Amendment, Section 17 — Assignment of the
Agreement was inadvertently deleted and Landlord and Tenant desire to reinsert the deleted Assignment
section; and
WHEREAS, Landlord and Tenant desire to amend the Agreement to extend the Term of the
Agreement; and
WHEREAS, Landlord and Tenant desire to amend the Agreement to adjust the rent in conjunction
with the modifications to the Agreement contained herein; and
WHEREAS, Landlord and Tenant desire to amend the Agreement to modify the notice section
thereof; and
WHEREAS, Landlord and Tenant, in their mutual interest, wish to amend the Agreement as set
forth below accordingly.
NOW THEREFORE, in consideration of the foregoing and other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged, Landlord and Tenant agree
that the recitals set forth above are incorporated herein as if set forth in their entirety and further agree as
follows:
1. Reinsertion of Section 17 — Assignment. Section 17 of the Agreement is hereby
reinserted in its entirety into the Agreement.
2. Extension of Term. The Term of the Agreement shall be extended to provide that the
Agreement has a new extension term of five (5) years ("New Extension Term") which commenced on
November 1, 2022. As of the commencement of the New Extension Term, the existing Term and any
extensions thereof, as applicable, shall be void and of no further force or consequence. The Agreement will
automatically renew, commencing on the expiration of the New Extension Term, for up to three (3) separate
Page 52 of 393
Cell Site Name: EL SEGUNDO BOULEVARD/LOMITA ST
Cell Site Number: NL0515-01
Fixed Asset No. 12992945
Market: Los Angeles
Address: 400 Lomita Street, El Segundo, CA 90245
consecutive additional periods of five (5) years each (each such five (5) year additional period is hereinafter
referred to as an "Additional Extension Term" and each such Additional Extension Term shall be
considered an Extension Term under the Agreement), upon the same terms and conditions of the
Agreement, as amended herein, unless Tenant notifies Landlord in writing of Tenant's intention not to
renew the Agreement at least sixty (60) days prior to the expiration of the New Extension Term or the then
current Additional Extension Term. The New Extension Term and the Additional Extension Term are
collectively referred to as the Term ("Term").
3. Rent. Commencing on November 1, 2022, the current rent payable under the Agreement
shall be Three Thousand and No/100 Dollars ($3,000.00) per month and shall continue during the Term,
subject to adjustment as provided herein. Within 90 days of the Effective Date, Tenant shall pay to Landlord
an additional sum equal to the difference between the rent paid by Tenant since November 1, 2022, and the
agreed upon rental rate set forth herein. In the event of any overpayment of rent prior to or after the Effective
Date, Tenant shall have the right to deduct from any future rent payments an amount equal to the
overpayment amount.
4. Future Rent Increase. The Agreement is amended to provide that commencing on
November 1, 2023, rent shall increase by three percent (3%) over the rent paid during the previous year and
on an annual basis thereafter.
5. Redevelopment. If Landlord desires to redevelop the Property or make any improvements
thereon, ("Redevelopment") and Landlord determines that the Redevelopment necessitates relocation of
Tenant's Communications Facility, then: (i) Landlord may require Tenant to relocate its Communications
Facility once during the term of the Agreement; (ii) Landlord shall give Tenant not less than two (2) years'
written notice prior to relocation; (iii) the Parties will cooperate in an attempt to identify a suitable area for
the relocation; (iv) all costs and expenses associated with or arising out of the relocation (including approval
and permitting costs) shall be paid by Tenant; (v) the relocation shall be performed exclusively by Tenant
or its agents; (vi) the Parties will cooperate in amending Section 1 and Exhibit B of the Agreement to re-
define the "Premises" as appropriate; (vii) the Parties' relative rights, duties, and obligations with respect
to the relocated premises will be identical to the Parties' relative rights, duties, and obligations with respect
to the Premises, unless otherwise agreed by the Parties; and (viii) if the Parties cannot agree upon a suitable
area for relocation, then Tenant may terminate the Agreement in its reasonable judgment upon written
notice to Landlord, without penalty or further obligation. Tenant will also have the right to use a temporary
transmission site or cell on wheels ("COW") on the Landlord's Property at a location sufficient to meet
Tenant's coverage or engineering needs and as reasonably agreed upon by the Parties. The use of a
temporary transmission site or COW shall not extend for a period longer than 120 days.
6. Acknowledgement. Each Party acknowledges that: 1) this Third Amendment is entered
into of the Party's free will and volition; and 2) each Party has read and understands this Third Amendment
and the underlying Agreement and, prior to execution of this Third Amendment, was free to consult with
counsel of its choosing regarding the Party's decision to enter into this Third Amendment and to have
counsel review the terms and conditions of this Third Amendment.
7. Notices. The notice provision set forth in Section 18 of the Agreement is deleted in its
entirety, and the following is inserted in lieu thereof:
NOTICES. All notices, requests, demands and communications hereunder will be given by first class
certified or registered mail, return receipt requested, or by a nationally recognized overnight courier,
Page 53 of 393
Cell Site Name: EL SEGUNDO BOULEVARD/LOMITA ST
Cell Site Number: NL0515-01
Fixed Asset No. 12992945
Market: Los Angeles
Address: 400 Lomita Street, El Segundo, CA 90245
postage prepaid, to be effective when properly sent and received, refused or returned undelivered. Notices
will be addressed to the Parties as follows.
If to Landlord, to:
City of El Segundo
350 Main Street
El Segundo, CA 90245
If to Tenant, to:
New Cingular Wireless PCS, LLC
Attn: Network Real Estate Administration
RE: Cell Site Name: EL SEGUNDO BOULEVARD/LOMITA ST (CA)
Cell Site Number: NL0515-01
Fixed Asset No. 12992945
1025 Lenox Park Blvd. NE, 3rd Floor
Atlanta, GA 30319
With a required copy to:
New Cingular Wireless PCS, LLC
Attn: General Counsel - Network
RE: Cell Site Name: EL SEGUNDO BOULEVARD/LOMITA ST (CA)
Cell Site Number: NL0515-01
Fixed Asset No. 12992945
208 S. Akard Street
Dallas, TX 75202
The copy sent to the Legal Department is an administrative step which alone does not constitute legal
notice. Either Party hereto may change the place for the giving of notice to it by thirty (30) days prior
written notice to the other as provided herein.
8. Charges. All charges payable under the Agreement such as utilities and taxes shall be
billed by Landlord within one (1) year from the end of the calendar year in which the charges were incurred;
any charges beyond such period shall not be billed by Landlord and shall not be payable by Tenant. The
foregoing shall not apply to monthly rent which is due and payable without a requirement that it be billed
by Landlord. The provisions of this subsection shall survive the termination or expiration of the Agreement.
9. Other Terms and Conditions Remain. In the event of any inconsistencies between the
Agreement and this Third Amendment, the terms of this Third Amendment shall control. Except as
expressly set forth in the First Amendment, Second Amendment, and this Third Amendment, the
Agreement otherwise is unmodified and remains in full force and effect. Each reference in the Agreement
to itself shall be deemed also to refer to this Third Amendment.
10. Capitalized Terms. All capitalized terms used but not defined herein shall have the same
meanings as defined in the Agreement.
Page 54 of 393
Cell Site Name: EL SEGUNDO BOULEVARD/LOMITA ST
Cell Site Number: NL0515-01
Fixed Asset No. 12992945
Market: Los Angeles
Address: 400 Lomita Street, El Segundo, CA 90245
IN WITNESS WHEREOF, the Parties have caused their properly authorized representatives to
execute this Third Amendment on the dates set forth below.
LANDLORD: TENANT:
City of El Segundo, New Cingular Wireless PCS, LLC,
a municipal corporation a Delaware limited liability company
By: AT&T Mobility Corporation
Its: Manager
By:
By:
Name:
Name:
Title:
Title:
Date:
Date:
Page 55 of 393
Recording Requested By
& When Recorded Return To:
Black Dot Wireless
23456 Madero — Suite 210
Mission Viejo, CA 92691
APN: 4135-023-900
(Space Above This Line For Recorder's Use Only)
Re: Cell Site Name: EL SEGUNDO BOULEVARD/LOMITA ST
Cell Site Number: NL0515-01
Fixed Asset Number: 12992945
State: California
County: Los Angeles
MEMORANDUM
OF
THIRD AMENDMENT TO LEASE
This Memorandum of Third Amendment to Lease is entered into on this day of ,
202_, by and between City of El Segundo, a municipal corporation, having a mailing address of 350
Main Street, El Segundo, CA 90245 (hereinafter referred to as "Landlord") and New Cingular Wireless
PCS, LLC, a Delaware limited liability company, having a mailing address of 1025 Lenox Park Boulevard
NE, 3rd Floor, Atlanta, GA 30319 (hereinafter referred to as "Tenant").
Landlord and Tenant (or its predecessor -in -interest) entered into a certain Lease Agreement
dated August 1, 2002, as amended by the First Amendment to Lease Agreement dated March
15, 2004, the Second Amendment to Lease Agreement dated June 17, 2015, and the Third
Amendment to Lease Agreement dated , 2023 (hereinafter, the
"Agreement") for the purpose of installing, operating and maintaining a communications
facility and other improvements at Landlord's real property located at 400 Lomita Street, El
Segundo, CA 90245. All of the foregoing is set forth in the Agreement. A Memorandum of
Lease was recorded on September 30, 2004 as Instrument No. 04 2526778 in the Official
Records of Los Angeles County.
2. The Agreement Term initially commenced October 28, 2002 and the parties agree to further
extend the Agreement for a new initial lease term of five (5) years commencing on November
1, 2022, with three (3) successive five (5) year options to renew.
3. The portion of the land being leased to Tenant (the "Premises") is described in Exhibit 1
annexed hereto.
4. This Memorandum of Third Amendment to Lease is not intended to amend or modify, and
shall not be deemed or construed as amending or modifying, any of the terms, conditions or
provisions of the Agreement, all of which are hereby ratified and affirmed. In the event of a
conflict between the provisions of this Memorandum of Third Amendment to Lease and the
Page 56 of 393
provisions of the Agreement, the provisions of the Agreement shall control. The Agreement
shall be binding upon and inure to the benefit of the parties and their respective heirs,
successors, and assigns, subject to the provisions of the Agreement.
IN WITNESS WHEREOF, the parties have executed this Memorandum of Third Amendment to
Lease as of the day and year first above written.
LANDLORD:
City of El Segundo,
a municipal corporation
By:
Name:
Title:
Date:
TENANT:
New Cingular Wireless PCS, LLC,
a Delaware limited liability company
By: AT&T Mobility Corporation
Its: Manager
By:
Name:
Title:
Date:
[ACKNOWLEDGMENTS APPEAR ON THE NEXT PAGE]
Page 57 of 393
LANDLORD ACKNOWLEDGMENT
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 California
County of )
On
before me,
(insert name and title of the officer)
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.
Signature
(Seal)
Page 58 of 393
TENANT ACKNOWLEDGMENT
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 California
County of )
On
before me,
(insert name and title of the officer)
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.
Signature
(Seal)
Page 59 of 393
EXHIBIT 1
DESCRIPTION OF PREMISES
Page 1 of 1
to the Memorandum of Third Amendment to Lease dated _, 202_, by and
between City of El Segundo, a municipal corporation, as Landlord, and New Cingular Wireless PCS, LLC,
a Delaware limited liability company, as Tenant.
The Premises are a portion of the Property located at 400 Lomita Street, El Segundo, CA 90245 and legally
described and/or depicted as follows:
The land refetrod to herein is situated in the State of California, County of l os Angek-, descnbed as follows:
Lot Four (4) in Block Thirty-four (34) of El Segundo, Sheet No. ? in the City of F'1 Segundo, C'mmty of Los Angeles, Stutc of
California, as per reap recorded in Book 22, pages 64 and 66 of Maps, in the office of the county recorder of said county.
Page 60 of 393
City Council Agenda Statement
F I, F �' t I) O Meeting Date: January 16, 2024
Agenda Heading: Consent
Item Number: B.8
TITLE:
Amendment to Contract with DownStream Services, Inc. for On -Call Pump Station
Repair Services
RECOMMENDATION:
1. Authorize the City Manager to execute a second contract amendment with
DownStream Services Inc. for an additional amount of $159,463 for on -call pump
station repair services.
2. Alternatively, discuss and take other action related to this item.
FISCAL IMPACT:
Included in the adopted FY 2023-24 Budget.
Amount Budgeted: $160,000
Additional Appropriation: None
Account Number(s): 502-400-4301-6206 (Sewer Enterprise Fund, Contractual Service)
BACKGROUND:
The City of El Segundo has one water pump station, three storm water and nine
wastewater pump stations. These pump stations all require routine maintenance to
ensure safe, efficient, and effective operation. A five-year "Maintenance and On -call
Repairs" contract was awarded to DownStream Services on December 17, 2019, for an
amount of $708,825.23. The contract was last amended on November 1, 2022, to
address necessary repairs to pump stations 6 and 8. This contract is in its final year,
and this additional funding is needed to keep pump stations 4 and 5 operational and in
good working condition.
Page 61 of 393
Amendment to Contract with DownStream Services, Inc. for On -Call Pump Station
Repair Services
January 16, 2024
Page 2 of 2
DISCUSSION:
An annual inspection of all the pump stations last month revealed that Pump Stations 4
and 5 needed urgent reconstruction work that included main pump replacement, back-
up pump restoration, electrical cabinet replacement as well as pipe and support repairs.
These necessary repairs were within the scope of the contract. However, the quantities
of needed materials, parts, and labor have exceeded the budgeted amount.
Additionally, the cost of materials and parts has increased since this contract was
executed in 2019. In summary, the additional funds which are needed for these needed
repairs are $159,463.
To keep these pump stations functioning as designed and to avoid additional risk, staff
recommend that the City Council approve the recommended actions as noted. There
are sufficient funds available in the Sewer Enterprise Fund for these needed repairs.
CITY STRATEGIC PLAN COMPLIANCE:
Goal 1: Enhance Customer Service, Diversity, Equity, Inclusion and Communication
Objective 1A: El Segundo provides unparalleled service to all customers.
Goal 4: Develop and Maintain Quality Infrastructure and Technology
Objective 4A: El Segundo's physical infrastructure supports an inviting and safe
community.
PREPARED BY:
Arianne Bola, Sr. Engineer Associate
REVIEWED BY:
Elias Sassoon, Public Works Director
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
None
Page 62 of 393
City Council Agenda Statement
F I, F, G t I) O Meeting Date: January 16, 2024
Agenda Heading: Consent
Item Number: B.9
TITLE:
Engineering Plans and Specifications for the Library Wall Repairs Project
RECOMMENDATION:
1. Adopt a resolution to approve engineering plans and construction specifications
for the Library Wall Repairs and Waterproofing. Project No. PW 23-14 to avail the
City of immunities pursuant to Government Code § 830.6.
2. Authorize staff to advertise the project for construction.
3. Alternatively, discuss and take other action related to this item.
FISCAL IMPACT:
Included in the adopted FY 2023-24 Budget.
Amount Budgeted: $125,000
Additional Appropriation: None
Account Number(s): 301-400-8201-8107
:1_T61201:tell] Z 113
The City of El Segundo Public Library ("Library") was built in 1948 and the southwest
wing was added in 1963. The main entrance to the Library is located at Mariposa
Avenue. There is an existing wall by the entrance of the Library on the south side.
Currently, this wall has shown several cracks that are visible from the interior side of the
building. The scope of this project is to repair and make this wall waterproof.
DISCUSSION:
The City hired RTI Consulting Inc. to prepare the Engineering Plans and Construction
Specifications for the repair and waterproofing of this wall. These documents have been
reviewed and approved by staff. This project has been identified and approved as part
Page 63 of 393
Adoption of Engineering Plans and Construction Specifications for the Library
Wall Repairs and Waterproofing Project
January 16, 2024
Page 2 of 2
of this year's Capital Improvement Program. Further, this project qualified for the
California State Library's Building Forward Infrastructure Grant. The staff applied for this
grant and obtained $60,000 grant funds for the construction of this project. The
estimated construction cost of this project is $125,000.
With the City Council's authorization, the anticipated schedule for the improvements is
as follows:
January 2024 - Advertising and Bid Process
March 2024 - Contract Award
April 2024 - Begin Construction
May 2024 - Construction Completion
CITY STRATEGIC PLAN COMPLIANCE:
Goal 1: Enhance Customer Service, Diversity, Equity, Inclusion and Communication
Objective 1A: El Segundo provides unparalleled service to all customers.
Goal 4: Develop and Maintain Quality Infrastructure and Technology
Objective 4A: El Segundo's physical infrastructure supports an inviting and safe
community.
PREPARED BY:
Arianne Bola, Sr. Engineer Associate
REVIEWED BY:
Elias Sassoon, Public Works Director
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
1. Resolution
2. Vicinity Map
3. Location Map
Page 64 of 393
RESOLUTION NO. _
A RESOLUTION APPROVING THE PLANS AND SPECIFICATIONS FOR
LIBRARY WALL REPAIRS AND WATERPROOFING, PROJECT NO. PW
23-14, PURSUANT TO GOVERNMENT CODE § 830.6 AND
ESTABLISHING A PROJECT PAYMENT ACCOUNT.
The City Council of the City of El Segundo does resolve as follows:
SECTION 1: The City Council finds and declares as follows:
A. The City Engineer prepared plans and specifications for PW 23-14, Library
Wall Repairs and Waterproofing ("Project") to repair, apply waterproofing
and paint the south wall of the library building. These plans and
specifications are complete. Services related to the Project may begin;
B. The City Council wishes to obtain the immunities set forth in Government
Code § 830.6 with regard to the plans and construction of the Project.
SECTION 2: Design Immunity, Authorization.
A. The design and plans for the Project are determined to be consistent with
the City's standards and are approved.
B. The design approval set forth in this Resolution occurred before actual
work on the Project construction commenced.
C. The approval granted by this Resolution conforms with the City's General
Plan.
D. The City Engineer, or designee, is authorized to act on the City's behalf in
approving any alterations or modifications of the design and plans
approved by this Resolution.
E. The approval and authorization granted by this Resolution is intended to
avail the City of the immunities set forth in Government Code § 830.6.
SECTION 3: Project Payment Account. For purposes of the Contract Documents
administering the Project, the City Council directs the City Manager, or designee, to
establish a fund containing sufficient monies from the current fiscal year budget to pay
for the Project ("Project Payment Account"). The Project Payment Account is the sole
source of funds available for the Contract Sum, as defined in the Contract Document
administering the Project.
SECTION 4: The City Clerk is directed to certify the adoption of this Resolution.
SECTION 5: This Resolution will become effective immediately upon adoption.
Page 1 of 2
Page 65 of 393
PASSED AND ADOPTED this day of , 2024.
ATTEST:
Tracy Weaver, City Clerk
APPROVED AS TO FORM:
for
Mark D. Hensley
City Attorney
Drew Boyles, Mayor
Page 2 of 2
Page 66 of 393
PW 23-14: Library Wall Repairs and Waterproofing Project
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of El Segundo will not be held responsible for any claims, losses or damages resulting
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Page 68 of 393
City Council Agenda Statement
F I, F G t I) O Meeting Date: January 16, 2024
Agenda Heading: Consent
Item Number: B.10
TITLE:
Public Works Construction Contract with Tomovich & Associates for $1,539,350 for the
Wastewater Infrastructure Improvements Project, and Professional Services Contract
for $79,290 for Anser Advisory's Inspection Services
RECOMMENDATION:
Authorize the City Manager to execute a standard public works construction
contract with Tomovich & Associates for $1,539,350 for the award of the
Wastewater Infrastructure Improvements Project, Project No. PW 23-08, and
authorize an additional $153,935 as contingency funds for potential unforeseen
conditions.
2. Authorize the City Manager to execute a standard Professional Services
Agreement with Anser Advisory in the amount of $79,290 for construction
inspection and testing services, and authorize an additional $8,000 for
construction -related contingencies.
3. Appropriate $600,000 from Sewer Enterprise Fund to account #502-400-8204-
8647
4. Alternatively, discuss and take other action related to this item.
a6*07_111111111►yi17_[OI1
An amount of $1,190,000 was budgeted in FY 2023-24 based on the estimated cost
during the budget processing in April 2023. At this time, additional appropriation is
needed from the Sewer Enterprise Fund.
Amount Budgeted: $1,190,000
Additional Appropriation: $600,000 from Sewer Enterprise Fund
Account Number(s): 502-400-8204-8647 (Sewer Main Repair Annual Program)
Page 69 of 393
Wastewater Infrastructure Improvements Project Contracts
January 16, 2024
Page 2 of 3
BACKGROUND:
On November 7, 2023, the City Council adopted the plans and specifications for the
Wastewater Infrastructure Improvements Project. The project will extend the service life
of specific sewer system pipe segments through either the trenchless pipe lining repair
method or the open -trench pipe repair method. The attached map shows the locations
of these improvements.
DISCUSSION:
On December 5, 2023, the City Clerk received and opened three bids as follows:
1. Tomovich & Associates $1,539,350
2. Ramona, Inc. $1,689,760
3. Palp, Inc. DBA Excel Paving Co. $1,699,860
Tomovich & Associates is the apparent lowest responsive and responsible bidder. Their
state license and DIR registration are in good standing, and this construction company
has satisfactorily completed sewer system projects for the cities of Los Angeles and
Montebello.
On December 5, 2023, the City also received proposals for construction inspection and
compaction testing from two qualified firms. Public Works staff members reviewed the
proposals, and Anser Advisory was selected as the company most qualified to provide
the construction inspection for this project.
Staff requests City Council approve the recommended actions as noted. With the City
Council's authorization, the anticipated project schedule is:
January 2024 - Award Contract
January/February - Complete Contract Documents
March - Begin Construction
June - Complete Project
CITY STRATEGIC PLAN COMPLIANCE:
Goal 4: Develop and Maintain Quality Infrastructure and Technology
Objective 4A: El Segundo's physical infrastructure supports an inviting and safe
community.
Page 70 of 393
Wastewater Infrastructure Improvements Project Contracts
January 16, 2024
Page 3 of 3
PREPARED BY:
Floriza Rivera, Principal Civil Engineer
REVIEWED BY:
Elias Sassoon, Public Works Director
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
1. Vicinity Map PW 23-08
2. Location Map PW 23-08
Page 71 of 393
E'LSEGUNDO Vicinity Map
PW 23-08: Wastewater Infrastructure Improvements Project
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of El Segundo will not be held responsible for any claims, losses or damages resulting
WGS_1984_Web_Mercator _Auxiliary_Sphere from the use of this map.
Page 72 of 393
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3,009.3 0 1,504.66 3,009.3 Feet DISCLAIMER: The information shown on this map was compiled from different GIS
sources. The land base and facility information on this map is for display purposes only
and should not be relied upon without independent verification as to its accuracy. The City
of El Segundo will not be held responsible for any claims, losses or damages resulting
WGS_1984_Web—Mercator _Auxiliary_Sphere from the use of this map.
El Segumnd 1'
Legend
- City Boundary
Sewer Pipe Lining
Open -Trench Sewer Pipe
Removal and Replacement
Terminal Cleanout
Structure Installation
513 Kansas St. Storm
Drain Entire Manhole
Removal and Replacement
Notes
City Council Agenda Statement
F I, F, G t I) O Meeting Date: January 16, 2024
Agenda Heading: Consent
Item Number: B.11
TITLE:
Resolution Approving Engineering Plans and Construction Specifications for the Center
Street Storm Drain Improvements Project, Project No. PW 24-04
RECOMMENDATION:
Adopt the attached resolution approving engineering plans and construction
specifications for the Center Street Storm Drain Improvements Project, Project
No. PW 24-04, and authorize advertising for construction.
2. Alternatively, discuss and take other action related to this item.
FISCAL IMPACT:
Included in the adopted FY 2023-24 Budget.
Amount Budgeted: $200,000
Additional Appropriation: None.
Account Number(s): 301-400-8205-8221
BACKGROUND:
The Center Street Storm Drain Improvement project was approved by Council as part of
the FY 2023-24 Capital Improvement Program Budget. The project will increase the
conveyance capacity of storm water runoff at Center Street and E. Oak Avenue.
DISCUSSION:
The scope of this project is to increase the conveyance capacity of the existing storm
sewer system along Center Street and E. Oak Avenue by modifying the existing catch
basin inlet, adding new catch basins, and installing new and larger connector pipes.
These improvements will allow the street drainage system to provide conveyance of 50-
year storm water runoff. The estimated construction cost for this project is $200,000.
Page 74 of 393
Center Street Storm Drain Improvements
January 16, 2024
Page 2 of 2
Staff requests City Council approve the recommended actions as noted. With the City
Council's authorization, the anticipated project schedule is:
February 2024 - Award Contract
March - Complete Contract Documents
April - Begin Construction
June - Complete Project
I:NIA&II:T-AI* ][osaw_1Z[d91iyiIall/_101:s]:$
Goal 4: Develop and Maintain Quality Infrastructure and Technology
Objective 4A: El Segundo's physical infrastructure supports an inviting and safe
community.
PREPARED BY:
Floriza Rivera, Principal Civil Engineer
REVIEWED BY:
Elias Sassoon, Public Works Director
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
1. Resolution for Center St SD PW 24-04
2. Vicinity Map PW 24-04
3. Location Map PW 24-04
Page 75 of 393
RESOLUTION NO.
A RESOLUTION APPROVING THE DESIGN AND PLANS
FOR THE CONSTRUCTION OF THE CENTER STREET
STORM DRAIN IMPROVEMENTS PROJECT PURSUANT TO
GOVERNMENT CODE SECTION 830.6 AND ESTABLISHING
A PROJECT PAYMENT ACCOUNT.
The City Council of the City of El Segundo does resolve as follows:
SECTION 1: The City Council finds and declares as follows:
A. The City retained Omnis Consulting, Inc. ("Consultant") as the engineer to
design and prepare plans for the Center Street Storm Drain Improvements
Project;
B. The Consultant informed the City Engineer that these plans are complete
and that construction of the Project may begin;
C. The City Engineer reviewed the completed design and plans for the
Project and agrees with the Consultant that the plans are complete and
the Project may be constructed;
D. The City Council wishes to obtain the immunities set forth in Government
Code § 830.6 with regard to the plans and construction of the Project.
SECTION 2: Design Immunity; Authorization.
A. The design and plans for the Project are determined to be consistent with
the City's standards and are approved.
B. The design approval set forth in this Resolution occurred before actual
work on the Project construction commenced.
C. The approval granted by this Resolution conforms with the City's General
Plan.
D. The City Engineer, or designee, is authorized to act on the City's behalf in
approving any alterations or modifications of the design and plans
approved by this Resolution.
E. The approval and authorization granted by this Resolution is intended to
avail the City of the immunities set forth in Government Code § 830.6.
SECTION 3: Project Payment Account. For purposes of the Contract Documents
administering the Project, the City Council directs the City Manager, or designee, to
establish a fund containing sufficient monies from the current fiscal year budget to pay
for the Project ("Project Payment Account") following receipt of construction bids. The
Resolution No.
Page 1 of 2
Page 76 of 393
Project Payment Account will be the sole source of funds available for the Contract
Sum, as defined in the Contract Document administering the Project.
SECTION 4: The City Clerk is directed to certify the adoption of this Resolution.
Sec. 6.150.020. This Resolution will become effective immediately upon adoption.
PASSED AND ADOPTED this day of 2024.
Drew Boyles, Mayor
/_11aIX3I
Tracy Weaver, City Clerk
APPROVED AS TO FORM:
MARK D. HENSLEY, City Attorney
Joaquin Vazquez, Deputy City Attorney
Resolution No.
Page 2 of 2
Page 77 of 393
E'LSEGUNDO Vicinity Map
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sources. The land base and facility information on this map is for display purposes only
and should not be relied upon without independent verification as to its accuracy. The City
of El Segundo will not be held responsible for any claims, losses or damages resulting
WGS_1984_Web _Mercator _Auxiliary_Sphere from the use of this map.
Page 78 of 393
Location Map
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sources. The land base and facility information on this map is for display purposes only
and should not be relied upon without independent verification as to its accuracy. The Ci,
of El Segundo will not be held responsible for any claims, losses or damages resulting
GS_1984_Web—Mercator _Auxiliary_Sphere from the use of this map.
F
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Notes
aqe 19 of J93
City Council Agenda Statement
F I, F G t I) O Meeting Date: January 16, 2024
Agenda Heading: Consent
Item Number: B.12
TITLE:
Contract with MNS Engineers, Inc. for $88,145 for Construction Inspection Services of
Nash Street Extension
RECOMMENDATION:
Authorize the City Manager to execute a professional services agreement with
MNS Engineers Inc. in the amount of $88,145 for Nash Street Extension
construction inspection services, and authorize an additional $10,000
contingency.
2. Alternatively, discuss and take other action related to this item.
FISCAL IMPACT:
Included in the adopted FY 2023-24 Budget.
Amount Budgeted: $98,145
Additional Appropriation: None.
Account Number(s): $48,145 from 001-400-4101--6206 (Professional Services)
$25,000 from 501-400-7102-6206 (Water Contractual Services)
$25,000 from 502-400-4301-6206 (Sewer Contractual Services)
BACKGROUND:
The construction of the Nash Street Extension from El Segundo Boulevard to Hughes
Way is being managed by a developer. The new portion of this roadway extension is
being constructed on private property at this time and will be dedicated to the City of El
Segundo as a public roadway upon construction completion and acceptance by the
City.
Since this new street will be ultimately dedicated as a public roadway, the City of El
Segundo Public Works Department reviewed and approved the engineering drawings
for this project. Currently, the City is overseeing and managing the construction
Page 80 of 393
Award Contract to MNS Engineers, Inc. for Construction Inspection Services of
Nash Street Extension
January 16, 2024
Page 2 of 2
inspection of this project to ensure all the work adheres to the approved engineering
plans. The developer has already reimbursed the City through the permit fees for these
inspection services.
It is to be noted that the inspection services are provided by MNS Engineers, Inc.
("MNS"). These services were initiated in October 2022 for the construction of utilities
and have been ongoing. The utility construction is near completion and the developer
will soon begin constructing the street pavement. The scope of this new contract with
MNS is to provide the necessary inspection services for the construction of the roadway
itself. The developer has estimated the roadway construction to be completed by May
2024.
11 &*6111*1 IC 0 F
A new agreement in the amount of $88,145 is necessary to provide the inspection
services by MNS from December 2023 to May 2024 for the construction of the
roadway. Consistent weekly inspections throughout the course of construction are
needed to ensure the construction adheres to the approved engineering plans. Staff
recommends that the City Council approve the recommended actions as noted.
CITY STRATEGIC PLAN COMPLIANCE:
Goal 4: Develop and Maintain Quality Infrastructure and Technology
Objective 4A: El Segundo's physical infrastructure supports an inviting and safe
community.
PREPARED BY:
James Rice, Associate Engineer
REVIEWED BY:
Elias Sassoon, Public Works Director
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
1. Location Map
2. Vicinity Map
Page 81 of 393
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Page 82 of 393
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Page 83 of 393
City Council Agenda Statement
F I. F. �' t I) �� Meeting Date: January 16, 2024
Agenda Heading: Consent
Item Number: B.13
TITLE:
Resolution Adopting the Engineering Plans and Construction Specifications for the
Community Development Block Grant (CDBG) Library Park Pathway Improvements
Project, Project No. PW 23-07
RECOMMENDATION:
1. Adopt resolution approving Engineering Plans and Construction Specifications
for the Community Development Block Grant ("CDBG") for the Library Park
Pathway Improvements Project, Project No. PW 23-07, and authorize advertising
for construction.
2. Alternatively, discuss and take other action related to this item.
FISCAL IMPACT:
Included in the adopted FY 2023-24 Budget.
Amount Budgeted: $344,000
Additional Appropriation: None.
Account Number(s): $144,000 from 111-400-2781-8499 (CDBG Fund Library Pathway)
$200,000 from 127-400-0000-8384 (Measure M Library Pathway)
BACKGROUND:
Each year, the City of El Segundo applies for federal CDBG funding from the County of
Los Angeles Community Development Authority ("LACDA"). This funding is available for
such projects that meet national objectives, including the American Disability Act
("ADA") requirements. On January 17, 2023, the City Council was respectfully
requested to adopt the attached resolution to use 2023-2024 CDBG fund for this Library
Park Pathway project along with the 2022-2023 CDBG fund for this project. The City
Council directed staff to revise the design to eliminate the handrails in the middle of the
park so that the recreational activities across the park would not be adversely impacted.
This direction and comment has been incorporated into the design and all the handrails
Page 84 of 393
Adoption of Engineering Plans and Construction Specifications for Library Park
Pathway Improvements Utilizing CDBG Funds
January 16, 2024
Page 2 of 3
have been eliminated from the design except short sections of handrails at the fringe of
the park (west of the gazebo) and at the south edge of the park, close to the Mariposa
Avenue sidewalk. These remaining short sections of handrails will not adversely impact
any recreational activities and are necessary to meet the ADA requirements.
DISCUSSION:
The engineering plans and construction specifications for the project are now completed
and ready for adoption. The Library Park Pathway Improvements Project meets the
CDBG funding criteria and proposes reconstruction of the park's existing pathways to
remove accessibility barriers. The portion of the work to be funded by CDBG funds
includes:
• Removing existing pathways where slopes are non -compliant
• Removing existing pathway handrails that would no longer be needed after
grading
• Grading pathway areas as needed to provide ADA-compliant slopes
• Upgrading existing curb ramps and/or installing new ramps to eliminate ADA
barriers
• Re -striping crosswalk layouts to match new curb ramp locations
The other necessary project improvements which are proposed and are not eligible for
utilizing CDBG funds, will be funded from Measure M Local Return Funds. These
improvements include:
• Installation of surface drainage within the park boundaries
• Removal and replacement of damaged sidewalk and curb
• Installation of pervious concrete walkways
With the City Council's authorization, the anticipated schedule for the improvements is
as follows:
February 2024 - Award Contract
March - Complete Contract Documents
April - Begin Construction
August - Complete Project
CITY STRATEGIC PLAN COMPLIANCE:
Goal 4: Develop and Maintain Quality Infrastructure and Technology
Page 85 of 393
Adoption of Engineering Plans and Construction Specifications for Library Park
Pathway Improvements Utilizing CDBG Funds
January 16, 2024
Page 3 of 3
Objective 4A: El Segundo's physical infrastructure supports an inviting and safe
community.
PREPARED BY:
Floriza Rivera, Principal Civil Engineer
REVIEWED BY:
Elias Sassoon, Public Works Director
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
1. Resolution CDBG Library Park PW 23-07
2. Vicinity Map PW 23-07
3. Location Map PW 23-07
Page 86 of 393
RESOLUTION NO.
A RESOLUTION APPROVING THE DESIGN AND PLANS
FOR THE CONSTRUCTION OF THE COMMUNITY
DEVELOPMENT BLOCK GRANT PROJECT (CDBG
PROJECT 602603-23, PROJECT PW 23-07) LIBRARY PARK
PATHWAY IMPROVEMENTS PROJECT PURSUANT TO
GOVERNMENT CODE SECTION 830.6 AND ESTABLISHING
A PROJECT PAYMENT ACCOUNT.
The City Council of the City of El Segundo does resolve as follows:
SECTION 1: The City Council finds and declares as follows:
A. The City retained Omnis Consulting, Inc. ("Consultant") as the engineer to
design and prepare plans for the Library Park Pathway Improvements
project (the "Project");
B. The Consultant informed the City Engineer that these plans are complete
and that construction of the Project may begin;
C. The City Engineer reviewed the completed design and plans for the
Project and agrees with the Consultant that the plans are complete and
the Project may be constructed;
D. The City Council wishes to obtain the immunities set forth in Government
Code § 830.6 with regard to the plans and construction of the Project.
SECTION 2: Design Immunity; Authorization.
A. The design and plans for the Project are determined to be consistent with
the City's standards and are approved.
B. The design approval set forth in this Resolution occurred before actual
work on the Project construction commenced.
C. The approval granted by this Resolution conforms with the City's General
Plan.
D. The City Engineer, or designee, is authorized to act on the City's behalf in
approving any alterations or modifications of the design and plans
approved by this Resolution.
E. The approval and authorization granted by this Resolution is intended to
avail the City of the immunities set forth in Government Code § 830.6.
SECTION 3: Project Payment Account. For purposes of the Contract Documents
administering the Project, the City Council directs the City Manager, or designee, to
Resolution No.
Page 1 of 2
Page 87 of 393
establish a fund containing sufficient monies from the current fiscal year budget to pay
for the Project ("Project Payment Account") following receipt of construction bids. The
Project Payment Account will be the sole source of funds available for the Contract
Sum, as defined in the Contract Document administering the Project.
SECTION 4: The City Clerk is directed to certify the adoption of this Resolution.
Sec. 6.150.020. This Resolution will become effective immediately upon adoption.
PASSED AND ADOPTED this day of 2023.
ATTEST:
Tracy Weaver, City Clerk
APPROVED AS TO FORM:
MARK D. HENSLEY, City Attorney
go
Drew Boyles, Mayor
Joaquin Vazquez, Deputy City Attorney
Resolution No.
Page 2 of 2
Page 88 of 393
ELLSEGUNDO Vicinity Map
PW 23-07: CDBG Library Park Pathway Improvements Project
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sources. The land base and facility information on this map is for display purposes only
and should not be relied upon without independent verification as to its accuracy. The City
of El Segundo will not be held responsible for any claims, losses or damages resulting
WGS_1984_Web _Mercator _Auxiliary_Sphere from the use of this map.
Page 89 of 393
Location Map
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sources. The land base and facility information on this map is for display purposes only
and should not be relied upon without independent verification as to its accuracy. The City
of El Segundo will not be held responsible for any claims, losses or damages resulting
WGS_1984_Web—Mercator _Auxiliary_Sphere from the use of this map.
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Notes
City Council Agenda Statement
F 1 F �' t 1) O Meeting Date: January 16, 2024
Agenda Heading: Staff Presentations
Item Number: D.14
TITLE:
First Reading of an Ordinance Amending El Segundo Municipal Code Chapter 1-6
(Personnel Merit System) to Revise the Title of Recreation Superintendent to
Recreation Manager Under the List of Positions Exempt from the Civil Service System,
Updated Classification Specifications and Examination Plans for Building Safety
Manager and Recreation Manager, and Resolution to Establish the Basic Salary Range
for the Recreation Manager
RECOMMENDATION:
Introduce and waive the first reading of the proposed Ordinance amending El
Segundo Municipal Code ("ESMC") Chapter 1-6 to revise the title of the
Recreation Superintendent to Recreation Manager under the list of positions
exempt from the Civil Service System.
2. Direct staff to schedule a second reading of the Ordinance for the regular
February 6, 2024 City Council meeting or as soon thereafter it may be
considered.
3. Adopt the updated classification specifications and examination plans for the
newly vacated Building Safety Manager and Recreation Manager positions
included in ESMC Chapter 1-6 list of positions exempt from the Civil Service
System.
4. Adopt a Resolution establishing the basic salary range for the Recreation
Manager position.
5. Alternatively, discuss and take other action related to this item.
FISCAL IMPACT:
None.
Page 91 of 393
Amendment to Municipal Code Chapter 1-6
January 16, 2024
Page 2 of 4
BACKGROUND:
ESMC Chapter 1-6 was amended to expand the list of positions exempt from the Civil
Service System with the adoption of Ordinance 1650 at the September 5, 2023 City
Council meeting. Positions added to this list, but were currently occupied when the
Ordinance was adopted were marked with an asterisk (*). The Ordinance noted that,
"Any position designated above with an asterisk will only be excluded from the
personnel merit system under this section upon both the vacancy of such position after
the date first set forth in this section and City Council approval of a revised classification
specification for the position." Since the adoption of the Ordinance, two positions that
were marked with an asterisk, the Building Safety Manager and the Recreation
Superintendent, have become vacant.
Positions exempt from the Civil Service System do not have the same rights as
classified positions. Civil Service provides a range of job protections for City employees,
including merit -based hiring and promotions, opportunity for employees to correct
performance issues, and "for cause" termination. In contrast, employees exempt from
Civil Service may be appointed without a competitive hiring process and are subject to
"at -will" employment (i.e., employment that may be terminated at any time for any
reason not prohibited by law).
ESMC §§ 1-6-1 and 1-6-1 require Civil Service membership for all City employees
except those specifically exempted. ESMC § 1-6-4 exempts department heads, elective
officers, and certain specified positions listed therein.
The "at -will" classifications in the "Management and Confidential" unrepresented group
are based upon positions requiring a particularly high degree of professional
responsiveness, individual accountability, broad management responsibilities, and
independent discretion required to perform assigned responsibilities.
DISCUSSION:
The Building Safety Manager and the Recreation Superintendent have now become
vacant. The recommended actions in this staff report will confirm the at -will status of
these positions in alignment with the note in Ordinance 1650. A title change from
Recreation Superintendent to Recreation Manager requires a revision to the Municipal
Code Chapter 1-6. Prior to conducting a recruitment for these positions, staff has
updated the classification specifications and examination plans. Redline and clean
versions of the classification specifications are attached to this report for City Council
consideration. Changes to both classification specifications include standardized
language regarding driver's license, Disaster Service Worker, Diversity Equity and
Inclusion, and the express requirement that these positions will be required to attend
City Council, Commission and Board meetings which are typically held in the evening
hours.
Page 92 of 393
Amendment to Municipal Code Chapter 1-6
January 16, 2024
Page 3 of 4
The requirement of the Building Safety Manager to obtain Building Official certification
within six (6) months has been updated to twelve (12) months to expand the candidate
pool.
The Recreation Manager specifically includes an essential function to work a flexible
schedule to coordinate activities and programs that are held on evenings, weekends,
and holidays. The current Superintendent title is no longer best practice for this role and
the change to Manager is consistent with other at -will Management and Confidential
Series positions within the City's compensation structure. Although no change to the
salary range is proposed, a Resolution to approve the basic salary range with the new
title of Recreation Manager is needed to satisfy CalPERS requirements.
Implementation Actions
To implement the above actions, modification to ESMC Chapter 1-6 is needed to
comply with City's personnel policies and practices and state law. The adoption of the
updated classification specifications will confirm the exclusion of the now vacant
Building and Safety Manager and Recreation Manager positions from the merit system
in accordance with the note relating to positions marked with an asterisk in Ordinance
1650. Two readings of the Ordinance are required for approval. Staff recommends a
second reading of the proposed Ordinance at the regular February 6, 2024 City Council
meeting or as soon thereafter it may be considered.
CITY STRATEGIC PLAN COMPLIANCE:
Goal 3: Promote a Quality Workforce Through Teamwork and Organizational
Efficiencies
Objective 3A: El Segundo is an employer of choice and consistently hires for the future,
with a workforce that is inspired, world -class, engaged and innovative.
PREPARED BY:
Rebecca Redyk, Human Resources Director
REVIEWED BY:
Rebecca Redyk, Human Resources Director
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
1. Ordinance Amendment ESMC Chapter 1-6 Civil Service
2. Building Safety Manager At -Will Classification Specification- Red Line
3. Building Safety Manager Classification Specification- Clean Copy
4. Building Safety Manager Exam Plan
5. Recreation Manager At -Will Classification Specification- Redline
Page 93 of 393
Amendment to Municipal Code Chapter 1-6
January 16, 2024
Page 4 of 4
6. Recreation Manager At -Will Classification Specification- Clean Copy
7. Recreation Manager Exam Plan
8. Resolution Establishing Basic Salary Range for Recreation Manager
Page 94 of 393
ORDINANCE NO.
AN ORDINANCE AMENDING EL SEGUNDO MUNICIPAL CODE
CHAPTER 1-6 (PERSONNEL MERIT SYSTEM) TO REVISE THE TITLE
OF THE RECREATION SUPERINTENDENT TO RECREATION
MANAGER UNDER THE LIST OF POSITIONS EXEMPT FROM THE
CIVIL SERVICE SYSTEM.
The City Council of the City of El Segundo does ordain as follows:
SECTION 1. The City Council finds and determines as follows:
A. State law allows cities to adopt civil service programs that are adaptable to
their respective sizes and types via ordinance (Gov. Code, § 45000 et seq.)
B. The City has adopted a civil service system which is set forth in El Segundo
Municipal Code ("ESMC") Chapter 1-6 (Personnel Merit System).
C. The City Council desires to adopt this Ordinance to memorialize updates to
the positions excluded from the City's civil service system.
SECTION 2. El Segundo Municipal Code ("ESMC") § 1-6-4 is amended in its
entirety to read as follows:
"1-6-4: EXCLUSIONS:
Effective January 16, 2024, those officers and members of departments, in
addition to department heads and elected officers who are expressly excluded
from the merit system, are:
Assistant City Clerk (At -Will)
Assistant City Manager (At -Will)
Building Safety Manager (At -Will)
City Attorney
City Engineer (At -Will)
City Manager
Communications Manager (At -Will)
Deputy City Manager
Finance Manager (At -Will)
Page 95 of 393
City of El Segundo
Ordinance No.
Page 2 of 4
General Services Superintendent (At -Will)
Human Resources Manager (At -Will)
Information Systems Manager (At -Will)
Library Services Manager*
Park Maintenance Superintendent*
Planning Manager (At -Will)
Principal Civil Engineer*
Recreation Manager (At -Will)
Risk Manager (At -Will)
Senior Civil Engineer (At -Will)
Senior Executive Assistant (At -Will)
Treasury and Customer Service Manager (At -Will)
Utilities Superintendent (At -Will).
*NOTE: Any position designated above with an asterisk will only be excluded
from the personnel merit system under this section upon both the vacancy of
such position after the date first set forth in this section and City Council approval
of a revised classification specification for the position."
SECTION 3. Validity of Previous Code Sections. If this entire Ordinance or its application
is deemed invalid by a court of competent jurisdiction, any repeal of the ESMC or other
regulation by this Ordinance will be rendered void and cause such ESMC provision or
other regulation to remain in full force and effect for all purposes.
SECTION 4. Enforceability. Repeal or amendment of any previous Code Sections does
not affect any penalty, forfeiture, or liability incurred before, or preclude prosecution and
imposition of penalties for any violation occurring before this Ordinance's effective date.
Any such repealed part will remain in full force and effect for sustaining action or
prosecuting violations occurring before the effective date of this Ordinance.
SECTION 5. Severability. If any part of this Ordinance or its application is deemed invalid
by a court of competent jurisdiction, the City Council intends that such invalidity will not
Page 96 of 393
City of El Segundo
Ordinance No.
Page 3 of 4
affect the effectiveness of the remaining provision or application and, to this end, the
provisions of this Ordinance are severable.
SECTION 6. The City Clerk, or her duly appointed deputy, is directed to certify the
passage and adoption of this Ordinance; cause it to be entered into the City of El
Segundo's book of original ordinances; make a note of the passage and adoption in the
records of this meeting; and, within fifteen (15) days after the passage and adoption of
this Ordinance, cause it to be published or posted in accordance with California law.
SECTION 7. Construction. This Ordinance must be broadly construed to achieve the
purposes stated in this Ordinance. It is the City Council's intent that the provisions of this
Ordinance be interpreted or implemented by the City and others in a manner that
facilitates the purposes set forth in this Ordinance.
SECTION 8. Environmental Review. This Ordinance was reviewed pursuant to the
California Environmental Quality Act (Public Resources Code §§ 21000, et seq., "CEQA")
and the regulations promulgated thereunder (14 Cal. Code of Regulations §§15000, et
seq., the "CEQA Guidelines"). Based upon that review, this Ordinance is exempt from
further review pursuant to CEQA Guidelines §15061(b)(3) because it can be seen with
certainty that there is no possibility that the Ordinance may have a significant effect on
the environment.
SECTION 9. Recording. The City Clerk is directed to certify the passage and adoption of
this Ordinance; cause it to be entered into the City's book of original ordinances; make a
note of the passage and adoption in the records of this meeting; and, within 15 days after
the passage and adoption of this Ordinance, cause it to be published or posted in
accordance with California law.
SECTION 10. Execution. The Mayor, or presiding officer, is hereby authorized to affix his
signature to this Ordinance signifying its adoption by the City Council of the City of El
Segundo, and the City Clerk, or duly appointed deputy, is directed to attest thereto.
SECTION 11. Effective Date. This Ordinance will take effect on the 30th day following its
final passage and adoption.
ORDINANCE NO. HAD ITS FIRST READING ON JANUARY 16, 2024, ITS
SECOND READING ON 2024, AND WAS DULY PASSED,
APPROVED, AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF EL SEGUNDO
AT ITS REGULAR MEETING OF 2024.
Drew Boyles, Mayor
Page 97 of 393
City of El Segundo
Ordinance No.
Page 4 of 4
ATTEST:
Tracy Weaver, City Clerk
APPROVED AS TO FORM:
Mark D. Hensley, City Attorney
Page 98 of 393
BUILDING SAFETY MANAGER
DEFINITION: Under general direction, plans, manages, supervises and coordinates the
activity and operation of the Building Safety Division and serves as the City's Building Official.
SUPERVISION RECEIVED AND EXERCISED: Receives general direction from the Community
Development Director. Provides general and direct supervision to supervisory, professional,
technical. and administrative staff. Mav act as the Communitv Development Director in their
ahGPnnp
ESSENTIAL JOB FUNCTIONS: Essential functions, as defined under the Americans with
Disabilities Act, may include the following duties and responsibilities, knowledge, skills and other
characteristics. This list of duties and responsibilities is ILLUSTRATIVE ONLY, and is not a
comprehensive listing of all functions and tasks performed by positions in this class.
Characteristic Duties and Responsibilities:
Positions in this classification tvDically oerform a full ranae of duties at a level of com
represented by the following types of responsibilities:
Plans, manages and coordinates the activity and operation of the Building Safety Division;
determines and develops policies and procedures for the Building Safety Division activities
including checking plans, issuing permits and inspecting buildings for structural, electrical,
mechanical, plumbing, zoning and fire prevention in compliance with state and federal laws,
local codes, ordinances and regulations; tracks construction activity, permits issued and plan
checks completed; may personally perform a variety of difficult plan checking activities.
Through coordination with Neighborhood Preservation, ensures compliance with local, state,
and national building codes and regulations, conducts regular inspections of construction sites,
residential, and commercial properties, and investigates and addresses complaints related to
building code violations.
Develops and implements policy and procedures to improves the efficiency and effectiveness of
the Division—pFeeesses to ensure the highest level of overall customer service experience
through the City's development process; Directs staff to provide the best customer service
possible within appropriate policies, procedures and specifications.
Manages the permitting process for construction protects, ensuring timely and accurate
issuance of permits, reviews building plans and specifications to ensure compliance with
building codes and zoning regulations, and provides coordination with other city departments
and guidance to architects, engineers, and contractors during the plan review process.
Page 99 of 393
City of El Segundo
—Building Safety Manager
Class Code:
Researches, analyzes and interprets code requirements, new materials and methods of
construction; resolves field, design and office problems regarding the application or
interpretation of codes and regulations.
Prepares, implements and monitors the Division budget; tracks revenue and expenditures;
administers Developer Deposit Trust Accounts and Impact Fees; oversees the work of
consultants in related activities.
Provides leadership, program development, management and coordination of programs and
services; serves as liaison with the community, members of the building trades, professional
groups and other external contacts and resources for the City.
Coordinates Division activities with other programs, departments or staff to ensure program
delivery according to appropriate policies, procedures and specifications.
Resolves discrepancies or procedural problems and responds to program management and/or
program delivery questions ensuring necessary follow-up occurs; controls program records for
operational and budget accountability.
Confers with and advises staff and program participants by providing advice, problem solving
assistance, answers to questions and interpretation of program goals and policy.
Directly and through subordinate supervisors, hires, directs work efforts and evaluates staff;
provides for and/or conducts staff development; establishes work methods and standards;
initiates corrective and/or disciplinary action and responds to grievances and complaints
according to established personnel policies and procedures and in consultation with the Director
and Human Resources.
Regularly and predictably attend work, and
Perform related duties as assigned.
KNOWLEDGE, SKILLS AND OTHER CHARACTERISTICS:
To perform this job successfully, an individual must be able to perform each essential function.
The requirements listed below are representative of the knowledge, skill, and/or ability required.
Knowledae of:
Know! ed Principles and practices of building safety, plumbing, electrical and mechanical
systems-
Knowledge of California Building Standards Code including building, mechanical, electrical,
plumbing, fire, disability access, and other state codes;-
Kne ledg ^f El Segundo Municipal Code, including zoning codei-
KRE)wledge ^f ^Plan checking methods and techniques--
Page 100 of 393
City of El Segundo
—Building Safety Manager
Class Code:
6lRewledge of mMethods, materials, techniques and practices employed in building inspection,
design and construction-,
I.lRewledge Gf "Budget preparation and implementationi-
Knewledge of ^Computer permit systems and ability to identify and generate required reportsi-
Knowledge of the pPrinciples and practices of effective leadership, management., and
supervision, training and performance evaluation;.-
KRewledge e nProject management principles and practices; and. -
Modern offices practices, procedures, methods, and equipment.
Skill in:
Skill Conducting complex building inspections and plans checks;-
Skill Reading complex blueprints/specifications and determining compliance with codesi-
pProgram development, implementation and evaluation,--.
Skill iR aA_ssessing objectives and operational requirements to develop and implement
appropriate operational plans, policies and proceduresi-
Skill mmanaging, developing, motivating and evaluating professional and support -staff,-.
SkillrnManaging special projects, activities and programs-,
SkillcConducting research and preparing clear, concise and comprehensive reports,-.
SkilluUnderstanding and applying complex regulations, procedures and guidelinesi-
Skill in GOFRrn iniGatinn effe Gtiyely erally and in Writing
Skill uUsing personal computers and job related software-,
Using public relations techniques in responding to inquiries and complaints;
Skill On wWorking under pressure, handling significant problems and tasks that arise
simultaneously and/or unexpectedly; -
Communicating clearly and concisely, both orally and in writing;
Appearing for work on time;
Following directions from a supervisor;
Understanding and following posted work rules and procedures;
Page 101 of 393
City of El Segundo
—Building Safety Manager
Class Code:
Acceotina constructive criticism: and
Skil�eEstablishing and maintaining effective working relationships with staff, other City
employees, members of the building trades and the public.
This position will be required to attend City Council and Planning Commission meetings which
are typically held in evening hours.
1 irensinn/Certification Requirements•
months of appointment
Certified AGGeSS SpeGialist (GASP) Ger-tifiGation by the State of California Division of State
4rGhiteGtUre as an expert in disability aGGecc laws is highly desirable
❑essesslorl of a valid C;allforR!a driver's license
Mi TQUALIFICATIONS:
A combination of experience and training that would likely provide the required knowledge, skills
and abilities may be qualifying. A typical way to obtain the knowledge and abilities would be:
Experience: Five (5) years of professional experience as a structural engineer, journey level
Building Inspector or Certified Plans Examiner, including experience in building inspection, plan
review and enforcement of building codes and two (2) years of supervisory experience.
Education: Equivalent to a Bachelor's degree (minimum 120 units) from an accredited college
or university in Civil Engineering, Public Administration, Business Administration, Architecture or
a directly related field.; and five (5) „ears of nrefessionol evnerienne is a ctn infi iral engineer,
journey le I B InSpeGtOF or Certified Plans Examiner, inGluding n building
nspection, plan review and enforcement of building codes and two (2) years of supervisory
License/Certificates:
Due to the performance of some field duties which require the operation of a personal or City
vehicle, valid and appropriate California driver's license and acceptable driving record are
required.
International Code Council (ICC) certification as a Building Official is required within s+xtwelve
) months of appointment.
Certified Access Specialist (CASp) certification by the State of California Division of State
Architecture as an expert in disability access laws is highly desirable.
Page 102 of 393
City of El Segundo
—Building Safety Manager
Class Code:
Disaster Service Worker: In accordance with Government Code Section 3100, City of El
Segundo employees, in the event of a disaster, are considered disaster service workers and may
be asked to respond accordingly.
The City of El Segundo is an Equal Opportunity Employer, committed to supporting Diversity,
Equity, and Inclusion initiatives to build and sustain an environment that values diversity,
welcomes 0000rtunities to enaaae and understand others. and fosters a sense of belonaina.
Management and Confidential- Mid -Management (At -Will)
September 2000
September 2007
June 201?
Revision Date: January 16, 2024
Page 103 of 393
BUILDING SAFETY MANAGER (At -Will)
DEFINITION: Under general direction, plans, manages, supervises and coordinates the
activity and operation of the Building Safety Division and serves as the City's Building Official.
SUPERVISION RECEIVED AND EXERCISED: Receives general direction from the Community
Development Director. Provides general and direct supervision to supervisory, professional,
technical, and administrative staff. May act as the Community Development Director in their
absence.
ESSENTIAL JOB FUNCTIONS: Essential functions, as defined under the Americans with
Disabilities Act, may include the following duties and responsibilities, knowledge, skills and other
characteristics. This list of duties and responsibilities is ILLUSTRATIVE ONLY, and is not a
comprehensive listing of all functions and tasks performed by positions in this class.
Characteristic Duties and Responsibilities:
Positions in this classification typically perform a full range of duties at a level of complexity
represented by the following types of responsibilities:
Plans, manages and coordinates the activity and operation of the Building Safety Division;
determines and develops policies and procedures for the Building Safety Division activities
including checking plans, issuing permits and inspecting buildings for structural, electrical,
mechanical, plumbing, zoning and fire prevention in compliance with state and federal laws,
local codes, ordinances and regulations; tracks construction activity, permits issued and plan
checks completed; may personally perform a variety of difficult plan checking activities.
Through coordination with Neighborhood Preservation, ensures compliance with local, state,
and national building codes and regulations, conducts regular inspections of construction sites,
residential, and commercial properties, and investigates and addresses complaints related to
building code violations.
Develops and implements policy and procedures to improve the efficiency and effectiveness of
the Division to ensure the highest level of overall customer service experience through the City's
development process; Directs staff to provide the best customer service possible within
appropriate policies, procedures and specifications.
Manages the permitting process for construction projects, ensuring timely and accurate
issuance of permits, reviews building plans and specifications to ensure compliance with
building codes and zoning regulations, and provides coordination with other city departments
and guidance to architects, engineers, and contractors during the plan review process.
Researches, analyzes and interprets code requirements, new materials and methods of
construction; resolves field, design and office problems regarding the application or
interpretation of codes and regulations.
Prepares, implements and monitors the Division budget; tracks revenue and expenditures;
administers Developer Deposit Trust Accounts and Impact Fees; oversees the work of
consultants in related activities.
Page 104 of 393
City of El Segundo
Building Safety Manager
Class Code:
Provides leadership, program development, management and coordination of programs and
services; serves as liaison with the community, members of the building trades, professional
groups and other external contacts and resources for the City.
Coordinates Division activities with other programs, departments or staff to ensure program
delivery according to appropriate policies, procedures and specifications.
Resolves discrepancies or procedural problems and responds to program management and/or
program delivery questions ensuring necessary follow-up occurs; controls program records for
operational and budget accountability.
Confers with and advises staff and program participants by providing advice, problem solving
assistance, answers to questions and interpretation of program goals and policy.
Directly and through subordinate supervisors, hires, directs work efforts and evaluates staff;
provides for and/or conducts staff development; establishes work methods and standards;
initiates corrective and/or disciplinary action and responds to grievances and complaints
according to established personnel policies and procedures and in consultation with the Director
and Human Resources.
Regularly and predictably attend work, and
Perform related duties as assigned.
KNOWLEDGE, SKILLS AND OTHER CHARACTERISTICS:
To perform this job successfully, an individual must be able to perform each essential function.
The requirements listed below are representative of the knowledge, skill, and/or ability required.
Knowledge of:
Principles and practices of building safety, plumbing, electrical and mechanical systems;
California Building Standards Code including building, mechanical, electrical, plumbing, fire,
disability access, and other state codes;
El Segundo Municipal Code, including zoning code;
Plan checking methods and techniques;
Methods, materials, techniques and practices employed in building inspection, design and
construction;
Budget preparation and implementation;
Computer permit systems and ability to identify and generate required reports;
Principles and practices of effective leadership, management, supervision, training and
performance evaluation;
2
Page 105 of 393
City of El Segundo
Building Safety Manager
Class Code:
Project management principles and practices; and
Modern offices practices, procedures, methods, and equipment.
Skill in:
Conducting complex building inspections and plans checks;
Reading complex blueprints/specifications and determining compliance with codes;
Program development, implementation and evaluation;
Assessing objectives and operational requirements to develop and implement appropriate
operational plans, policies and procedures;
Managing, developing, motivating and evaluating professional and support staff;
Managing special projects, activities and programs;
Conducting research and preparing clear, concise and comprehensive reports;
Understanding and applying complex regulations, procedures and guidelines;
Using personal computers and job related software;
Using public relations techniques in responding to inquiries and complaints;
Working under pressure, handling significant problems and tasks that arise simultaneously
and/or unexpectedly;
Communicating clearly and concisely, both orally and in writing;
Appearing for work on time;
Following directions from a supervisor;
Understanding and following posted work rules and procedures;
Accepting constructive criticism; and
Establishing and maintaining effective working relationships with staff, other City employees,
members of the building trades and the public.
This position will be required to attend City Council and Planning Commission meetings which
are typically held in evening hours.
3
Page 106 of 393
City of El Segundo
Building Safety Manager
Class Code:
QUALIFICATIONS:
A combination of experience and training that would likely provide the required knowledge, skills
and abilities may be qualifying. A typical way to obtain the knowledge and abilities would be:
Experience: Five (5) years of professional experience as a structural engineer, journey level
Building Inspector or Certified Plans Examiner, including experience in building inspection, plan
review and enforcement of building codes and two (2) years of supervisory experience.
Education: Equivalent to a Bachelor's degree (minimum 120 units) from an accredited college
or university in Civil Engineering, Public Administration, Business Administration, Architecture or
a directly related field.
License/Certificates:
Due to the performance of some field duties which require the operation of a personal or City
vehicle, valid and appropriate California driver's license and acceptable driving record are
required.
International Code Council (ICC) certification as a Building Official is required within twelve (12)
months of appointment.
Certified Access Specialist (CASp) certification by the State of California Division of State
Architecture as an expert in disability access laws is highly desirable.
Disaster Service Worker: In accordance with Government Code Section 3100, City of El
Segundo employees, in the event of a disaster, are considered disaster service workers and may
be asked to respond accordingly.
The City of El Segundo is an Equal Opportunity Employer, committed to supporting Diversity,
Equity, and Inclusion initiatives to build and sustain an environment that values diversity,
welcomes opportunities to engage and understand others, and fosters a sense of belonging.
Management and Confidential- Mid -Management (At -Will)
September 2000
September 2007
June 2012
Revision Date: January 16, 2024
Page 107 of 393
Examination Plan
Building Safety Manager
Open -Competitive and/or Closed Promotional
Structured Technical and/or Career Preparation Interview Weighted 100%
May include a structured writing/analysis skills test; and/or other professional skills
examination included within the overall applicant testing process, as may be deemed
appropriate
Revised January 16, 2024
Page 108 of 393
City of El Segundo, CA— lob Description
job Code: 802
RECREATION MANAGER (At-Will)S PERT iTENDE iT
DEFINITION: Under general direction, plans and manages the development, operation and
evaluation of the City's recreation, senior services, and cultural programs-aad facilities, and
personnel; provides highly responsible and professional staff assistance to the Recreation Parks
and Library Director. .
SUPERVISION RECEIVED AND EXERCISED: Receives general direction from the Recreation
Parks and Library Director. Provides general and direct supervision to supervisory, professional,
technical. and administrative staff. Mav act as the Recreation Parks and Library Director in their
absence.
ESSENTIAL JOB FUNCTIONS: Essential functions, as defined under the Americans with
Disabilities Act, may include the following duties and responsibilities, knowledge, skills and other
characteristics. This list of duties and responsibilities is ILLUSTRATIVE ONLY, and is not a
comprehensive listing of all functions and tasks performed by positions in this class.
Characteristic Duties and Responsibilities:
Positions in this classification typically perform a full range of duties at a level of com
represented bV the following types of responsibilities:
Plans, develops, manages and implements all aspects of recreational activities, services and
programs to meet goals, objectives and policies for recreation and community services to
include all members of the local community.
In conjunction with administrative staff, assists in the development, Administration, and
monitoring of operational and capital improvement budgets for each section; assists in making
revenue and expenditure projections, develops individual program budgets, monitors budget
expenditures and authorizes major purchases; monitors and evaluates program costs and
recommends continuation or cancellation of programs.
Oversees the maintenance and repair of facilities and equipment used to deliver services;
coordinates the issuance of special event permits and the rental of City facilities, building, and
park sites.
Provides leadership, program development, administration and coordination of recreation
programs and services; serves as liaison with the community, professional groups and other
external contacts and resources for the City; assess current and recommends modifications and
new policy and procedures.
Resolves discrepancies or procedural problems and responds to program administration and/or
program delivery questions ensuring necessary follow-up occurs; monitors program records for
operational and budget accountability.
Page 109 of 393
-Rorre 4 on Ci inorin+onrlo City of El Segundo
Recreation Manager
Class Code: 802
Confers with and advises staff and program participants by providing advice, problem solving
assistance, answers to questions and interpretation of program goals and policy.
Maintains records, conducts research and writes comprehensive reports; prepares and presents
written and oral reports to other City departments, City Council, commissions, task forces,
agencies and other groups.
Represents the department and participates in professional and public meetings; participates in
mandated training and staff development; ensures maintenance and validity of required staff
certification and training.
Directly and through subordinate supervisors, hires, directs work efforts and evaluates staff;
provides for and/or conducts staff development; establishe
Regularly and predictably attend work, and
Performs related duties as assianed.
KNOWLEDGE, SKILLS AND OTHER CHARACTERISTICS:
s
To perform this iob successfully, an individual must be able to perform each essential function.
The reauirements listed below are representative of the knowledae. skill. and/or abilitv reauired.
Knowledge of:
4h�4".Erinciples and practices of public administration, recreational, educational, social and
cultural program administration for children, adults, and seniorsand community cervices'_
Principles and practices of effective leadership, management, supervision, training and
performance evaluation;
PrinciDles and practices of facility manaaement:
Protect management principles and practices;
Relevant City codes and ordinances;
Budget development and expenditure control--.
leadership, newledge of nrejeGt managerne t principles anal pra GtiGes I.l
Modern offices practices, procedures, methods, and equipment.
Skill in:
Page 110 of 393
- eGFe 4GR C� �norinionr�o City of El Segundo
Recreation Manager
Class Code: 802
programProgram development, implementation and evaluations.
Skil�aDeveloping and implementing policies and procedures --
Understanding community needs in a variety of recreation areas and evaluating programs
according to those needs;
Skill mmanaging, developing, motivating and evaluating professional and support staff--
Skill managing special projects, activities and programs --
Skill Conducting research and preparing clear, concise and comprehensive reports,--.
Skill in GOMM iniGatinn e#e Gtiyely erally anal in WFitinn
Skillp aAnalyzing needs, assessing objectives and operational requirements to develop and
implement appropriate programs and services, operational policies and procedures--
Skill development and expenditure controli-
Skull On the-uuse of computers (PC) in a Windows -based operating environment_..
Skill On uUsing public relations techniques in responding to inquiries and complaints --
Skill OR wWorking under pressure, handling significant problems and tasks that arise
simultaneously and/or unexpectedly,--.
Communicating clearly and concisely, both orally and in writing;
Appearing for work on time;
Following directions from a supervisor;
Understanding and following posted work rules and procedures;
Accepting constructive criticism; and
CI,II�eEstablishing and maintaining effective working relationships with staff, other City
employees, Boards and volunteer groups and the public.
This position will be required to work a flexible schedule to coordinate Recreation Park and
Library Department activities and programs held on evenings, weekends, and holidays.
This position will also be required to attend City Council, Commission, and Board meetings
which are typically held in evening hours.
Page 111 of 393
—Rorre 4 on Ci inorin+onrlo City of El Segundo
Recreation Manager
Class Code: 802
QUALIFICATIONS:
A combination of experience and training that would likely provide the required knowledge, skills
and abilities may be qualifying. A typical way to obtain the knowledge and abilities would be:
Experience: Five (5) years of progressively responsible full-time supervisory experience in a
recreation program area(s), or an equivalent combination of education and experience.
Education: Equivalent to a Bachelor's degree (minimum 120 units) in Recreation, Public
Administration., or a directly related field.; and four (4` „ear, —^dupe. Ase.,s^r„ experience in a
License/Certificates:
Due to the performance of some field duties which require the operation of a personal or City
vehicle, valid and appropriate California driver's license and acceptable driving record are
required.
Disaster Service Worker: In accordance with Government Code Section 3100, City of El
Segundo employees, in the event of a disaster, are considered disaster service workers and may
be asked to respond accordingly.
The City of El Segundo is an Equal Opportunity Employer, committed to supporting Diversity,
Equity, and Inclusion initiatives to build and sustain an environment that values diversity,
welcomes 0000rtunities to enaaae and understand others. and fosters a sense of belonaina.
Management and Confidential- Mid -Management (At -Will)
April 2010
Revision Date: January 16, 2024
Page 112 of 393
RECREATION MANAGER (At -Will)
DEFINITION: Under general direction, plans and manages the development, operation and
evaluation of the City's recreation, senior services, and cultural programs, facilities, and
personnel; provides highly responsible and professional staff assistance to the Recreation Parks
and Library Director.
SUPERVISION RECEIVED AND EXERCISED: Receives general direction from the Recreation
Parks and Library Director. Provides general and direct supervision to supervisory, professional,
technical, and administrative staff. May act as the Recreation Parks and Library Director in their
absence.
ESSENTIAL JOB FUNCTIONS: Essential functions, as defined under the Americans with
Disabilities Act, may include the following duties and responsibilities, knowledge, skills and other
characteristics. This list of duties and responsibilities is ILLUSTRATIVE ONLY, and is not a
comprehensive listing of all functions and tasks performed by positions in this class.
Characteristic Duties and Resaonsibilities:
Positions in this classification typically perform a full range of duties at a level of complexity
represented by the following types of responsibilities:
Plans, develops, manages and implements all aspects of recreational activities, services and
programs to meet goals, objectives and policies for recreation and community services to
include all members of the local community.
In conjunction with administrative staff, assists in the development, Administration, and
monitoring of operational and capital improvement budgets for each section; assists in making
revenue and expenditure projections, develops individual program budgets, monitors budget
expenditures and authorizes major purchases; monitors and evaluates program costs and
recommends continuation or cancellation of programs.
Oversees the maintenance and repair of facilities and equipment used to deliver services;
coordinates the issuance of special event permits and the rental of City facilities, building, and
park sites.
Provides leadership, program development, administration and coordination of recreation
programs and services; serves as liaison with the community, professional groups and other
external contacts and resources for the City; assess current and recommends modifications and
new policy and procedures.
Resolves discrepancies or procedural problems and responds to program administration and/or
program delivery questions ensuring necessary follow-up occurs; monitors program records for
operational and budget accountability.
Confers with and advises staff and program participants by providing advice, problem solving
assistance, answers to questions and interpretation of program goals and policy.
Maintains records, conducts research and writes comprehensive reports; prepares and presents
written and oral reports to other City departments, City Council, commissions, task forces,
agencies and other groups.
Page 113 of 393
City of El Segundo
Recreation Manager
Class Code: 802
Represents the department and participates in professional and public meetings; participates in
mandated training and staff development; ensures maintenance and validity of required staff
certification and training.
Directly and through subordinate supervisors, hires, directs work efforts and evaluates staff;
provides for and/or conducts staff development; establishes work methods and standards;
initiates corrective and/or disciplinary action and responds to grievances and complaints
according to established personnel policies and procedures and in consultation with Human
Resources.
Regularly and predictably attends work, and
Performs related duties as assigned.
KNOWLEDGE, SKILLS AND OTHER CHARACTERISTICS:
To perform this job successfully, an individual must be able to perform each essential function.
The requirements listed below are representative of the knowledge, skill, and/or ability required.
Knowledge of:
Principles and practices of public administration, recreational, educational, social and cultural
program administration for children, adults, and seniors;
Principles and practices of effective leadership, management, supervision, training and
performance evaluation;
Principles and practices of facility management;
Project management principles and practices;
Relevant City codes and ordinances;
Budget development and expenditure control; and
Modern offices practices, procedures, methods, and equipment.
Skill in:
Program development, implementation and evaluation;
Developing and implementing policies and procedures;
Understanding community needs in a variety of recreation areas and evaluating programs
according to those needs;
Managing, developing, motivating and evaluating professional and support staff;
2
Page 114 of 393
City of El Segundo
Recreation Manager
Class Code: 802
Managing special projects, activities and programs;
Conducting research and preparing clear, concise and comprehensive reports;
Analyzing needs, assessing objectives and operational requirements to develop and implement
appropriate programs and services, operational policies and procedures;
Budget development and expenditure control;
Use of computers (PC) in a Windows -based operating environment;
Using public relations techniques in responding to inquiries and complaints;
Working under pressure, handling significant problems and tasks that arise simultaneously
and/or unexpectedly;
Communicating clearly and concisely, both orally and in writing;
Appearing for work on time;
Following directions from a supervisor;
Understanding and following posted work rules and procedures;
Accepting constructive criticism; and
Establishing and maintaining effective working relationships with staff, other City employees,
Boards and volunteer groups and the public.
This position will be required to work a flexible schedule to coordinate Recreation Park and
Library Department activities and programs held on evenings, weekends, and holidays.
This position will also be required to attend City Council, Commission, and Board meetings
which are typically held in evening hours.
QUALIFICATIONS:
A combination of experience and training that would likely provide the required knowledge, skills
and abilities may be qualifying. A typical way to obtain the knowledge and abilities would be:
Experience: Five (5) years of progressively responsible full-time supervisory experience in a
recreation program area(s), or an equivalent combination of education and experience.
Education: Equivalent to a Bachelor's degree (minimum 120 units) in Recreation, Public
Administration, or a directly related field.
3
Page 115 of 393
City of El Segundo
Recreation Manager
Class Code: 802
License/Certificates:
Due to the performance of some field duties which require the operation of a personal or City
vehicle, valid and appropriate California driver's license and acceptable driving record are
required.
Disaster Service Worker: In accordance with Government Code Section 3100, City of El
Segundo employees, in the event of a disaster, are considered disaster service workers and may
be asked to respond accordingly.
The City of El Segundo is an Equal Opportunity Employer, committed to supporting Diversity,
Equity, and Inclusion initiatives to build and sustain an environment that values diversity,
welcomes opportunities to engage and understand others, and fosters a sense of belonging.
Management and Confidential- Mid -Management (At -Will)
April 2010
Revision Date: January 16, 2024
Page 116 of 393
Examination Plan
Recreation Manager
Open -Competitive and/or Closed Promotional
Structured Technical and/or Career Preparation Interview Weighted 100%
May include a structured writing/analysis skills test; and/or other professional skills
examination included within the overall applicant testing process, as may be deemed
appropriate
Revised January 16, 2024
Page 117 of 393
RESOLUTION NO.
A RESOLUTION ESTABLISHING BASIC MONTHLY SALARY RANGE
FOR FULL TIME JOB CLASSIFICATION
The City Council of the City of El Segundo does resolve as follows:
SECTION 1: The City Council approves the following basic salary range:
Classification
Recreation Manager
Salary Range
$9,854.65 - $12,535.11 Monthly
SECTION 2: Authority. The City Manager or his designee is authorized to take any steps
necessary in order to effectuate this Resolution.
SECTION 3: Construction. This Resolution must be broadly construed in order to achieve
the purposes stated in this Resolution. It is the City Council's intent that the provisions of
this Ordinance be interpreted or implemented by the City and others in a manner that
facilitates the purposes set forth in this Resolution.
SECTION 4: Severability. If any part of this Resolution or its application is deemed invalid
by a court of competent jurisdiction, the City Council intends that such invalidity will not
affect the effectiveness of the remaining provisions or applications and, to this end, the
provisions of this Ordinance are severable.
SECTION 5: The City Clerk is directed to certify the adoption of this Resolution; record
this Resolution in the book of the City's original resolutions and make a minute of this
adoption of the Resolution in the City Council's records and the minutes of this meeting.
SECTION 6: This Resolution shall become effective on the date of adoption and will
remain effective unless repealed or superseded.
PASSED AND ADOPTED RESOLUTION NO
Drew Boyles,
Mayor
this 16th day of January, 2024.
Page 118 of 393
ATTEST:
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF EL SEGUNDO
I, Tracy Weaver, City Clerk of the City of El Segundo, California, do hereby certify that
the whole number of members of the City Council of said City is five; that the foregoing
Resolution No. was duly passed and adopted by said City Council, approved and
signed by the Mayor, and attested to by the City Clerk, all at a regular meeting of said
Council held on the 161" day of January, 2024, and the same was so passed and
adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Tracy Weaver, City Clerk
APPROVED AS TO FORM:
Mark D. Hensley, City Attorney
Page 119 of 393
City Council Agenda Statement
F 1 F �' t 1) O Meeting Date: January 16, 2024
Agenda Heading: Staff Presentations
Item Number: D.15
TITLE:
Approve the Purchase or Authorize a "Lease to Own" Agreement for a Combination
Jet/Vacuum Truck for the City's Wastewater Division
RECOMMENDATION:
Waive bidding procedures pursuant to El Segundo Municipal Code § 1-7-9(A)
and authorize the City Manager to execute an agreement to purchase a
combination jet/vacuum sewer truck for $667,878; or
2. Waive bidding procedures pursuant to El Segundo Municipal Code § 1-7-9(A)
and authorize the City Manager to execute a "Lease to Own" agreement for a
combination jet/vacuum sewer truck for a 10-year lease to own expenditure of
$836,000, and authorize an additional $50,000 as contingency funds for potential
unforeseen changes in price with Trans Lease, Inc.
3. Alternatively, discuss and take other action related to this item.
FISCAL IMPACT:
The outright cash purchase cost of the jet/vacuum truck is $667,878. The alternative
proposed "Lease to Own" option would allow the City to lease this truck over 10 years
with annual payments of $83,600 at a total cost of $836,600 (based on a 5.38% annual
interest rate of the principal amount of $667,878). As described further below in the
Discussion section, the net present value of the proposed purchase is $633,780. The
yearly lease payments would be initially paid from the Equipment Replacement Fund
601 up to $291,700, which is the amount that is budgeted in Fund 601. Starting from the
fourth payment year (FY 26-27), the annual payments will be funded from Wastewater
Fund 502. Upon completion of the payments, the City will own the truck.
Lease to Own Option
Amount Budgeted in Equipment Replacement Fund 601 for FY 23-24: $291,700
Additional Appropriation in FY 23-24: None
Future Appropriations from Wastewater Fund 502 through FY 32-33: $544,300
Page 120 of 393
"Lease to Own" Agreement for a Combination Jet/Vacuum Truck for the City's
Wastewater Division
January 16, 2024
Page 2 of 4
Wastewater Fund 502 Unrestricted Beginning Fund Balance for FY 23-24: $5,397,000
Outright Purchase Option
Additional Appropriation in FY 23-24: $291,700 from Equipment Replacement Fund 601
Wastewater Fund 502: $376,178
BACKGROUND:
The Wastewater Division of the Public Works Department uses a combination of
vacuum and hydro -jetting truck to perform the required maintenance on the city's
wastewater mains and storm -water pipes. The truck is used to perform needed jet
cleaning of the city's wastewater and storm -water underground systems, ensuring free -
flowing pipelines and compliance with all Sanitary Sewer Overflow and National
Pollutant Discharge Elimination System ("NPDES") regulations. The city also relies on
this truck to respond to emergency situations such as storm -water pipe failures,
wastewater blockages, and water main breaks, in order to protect the public health and
safety of the residents.
The existing jet/vacuum sewer truck, which was purchased in 2004, has outlived its
useful life and well -exceeded the manufacturer's recommended mileage. Additionally,
the truck is not fully operational and is currently experiencing high upkeep and repair
costs. As a result, the Wastewater Division had to resort to outsourcing maintenance
tasks to contracted vendors when the truck was not operational. The City will benefit
operationally and financially from obtaining a new truck with up-to-date technology in
the accomplishment of a wider range of operations.
6"1911J '%'KOM
The staff respectfully proposed to City Council at its December 5, 2023, meeting to
purchase this truck outright. The City Council directed staff to investigate other options
in lieu of paying cash from the Wastewater Fund for the purchase of the truck. It is to be
noted that the Wastewater Fund 502 can only be used for water and/or wastewater
related projects. As indicated in the Fiscal Impact section, the unrestricted Wastewater
Fund 502 balance for the beginning of FY 23-24 is about $5.4M. It would be to the city's
best interest to maintain this balance, and avoid making a major purchase which would
reduce this balance significantly. In response to City Council's direction, staff contacted
the vendor for options, and the vendor offered the "Lease to Own" option to staff.
With this "Lease to Own" option, the City would execute a "Lease to Own" agreement
for the truck for 10 years with yearly payments of $83,600 (for a $830,600 total), which
is based on a 5.38% interest rate. The yearly payments will be paid from the Equipment
Replacement Fund initially until these funds are exhausted. Subsequently, the
Wastewater Enterprise Fund would be used to pay for the rest of the payments, and
Page 121 of 393
"Lease to Own" Agreement for a Combination Jet/Vacuum Truck for the City's
Wastewater Division
January 16, 2024
Page 3 of 4
upon completion of the payments, the City would own the truck. Under the terms of the
agreement, the City will be responsible for all related costs, such as insurance,
maintenance, and taxes.
Based on staff analysis, the net present value of yearly payments of $83,600 over 10
years ($836,000) at 5.38% interest rate is $633,781, which equates to $202,209 in
interest over the term of the lease ($836,000 - $633,781 = $202,219). The estimated
interest earned on the balance of yearly payments for this option over the 10-year
period is approximately $85,360, assuming a 2.85% interest rate of return.
Consequently, the net difference in the interest that the City would pay over the 10-year
lease compared to a direct purchase is $116,859 ($202,219 - $85,360).
Alternatively, the outright purchase of the truck would require a $667,878 one-time cash
outlay.
Recommendations
If City Council selects the outright purchase option, staff recommends that City Council waive
bidding procedures pursuant to ESMC § 1-7-9(A), find that the City's interests are served by a direct
award of a contract, and authorize the City Manager to execute an agreement for the outright
purchase.
If City Council selects the "Lease to Own" option, staff recommends that the City Council waive
bidding procedures pursuant to ESMC § 1-7-9(A), find that the City's interests are served by a direct
award of a contract, and authorize the City Manager to execute a "Lease to Own" agreement
approved in form by the City Attorney with Trans Lease, Inc., which is the financial institution for the
Plumbers Depot for a period of 10 years at a 5.38% interest rate, with 10 yearly payments of
$83,600.
CITY STRATEGIC PLAN COMPLIANCE:
Goal 2: Support Community Safety and Preparedness
Objective 2A: El Segundo is a safe and prepared community.
Goal 4: Develop and Maintain Quality Infrastructure and Technology
Objective 4A: El Segundo's physical infrastructure supports an inviting and safe
community.
PREPARED BY:
Erica Miramontes, Senior Management Analyst
REVIEWED BY:
Elias Sassoon, Public Works Director
Page 122 of 393
"Lease to Own" Agreement for a Combination Jet/Vacuum Truck for the City's
Wastewater Division
January 16, 2024
Page 4 of 4
APPROVED BY:
ATTACHED SUPPORTING DOCUMENTS:
None
Page 123 of 393
„,,„t City Council Agenda Statement
E L g E G U N D O Meeting Date: January 16, 2024
Agenda Heading: Staff Presentations
Item Number: D.16
TITLE:
Annual Comprehensive Financial Report for Fiscal Year Ending June 30, 2023
RECOMMENDATION:
1. Receive and file the Annual Comprehensive Financial Report for fiscal year
ending June 30, 2023.
2. Alternatively, discuss and take other action related to this item.
FISCAL IMPACT:
None
BACKGROUND:
The Annual Comprehensive Financial Report ("ACFR”) for fiscal year ending June 30,
2023, is submitted to the City Council for review. A representative from the City's audit
firm, Clifton Larsen Allen LLP ("CLA") will provide a brief virtual presentation on the
audit and will be available to answer questions.
DISCUSSION:
Overview of the Financial Statements
This annual report consists of four parts — management's discussion and analysis
(MD&A - current portion), the basic financial statements, optional combining statements
for non -major governmental funds, and required supplementary information. The MD&A
discussion and analysis are intended to serve as an introduction to the City's basic
financial statements. The City's basic financial statements are comprised of three
components: 1) government -wide financial statements, 2) fund financial statements, and
3) notes to the financial statements. This report also contains supplementary
information in addition to the basic financial statements.
Page 124 of 393
ACFR for fiscal year ending June 30, 2023
January 16, 2024
Page 2 of 4
FINANCIAL HIGHLIGHTS
The assets and deferred outflows of resources of the City exceeded its liabilities and
deferred inflows of resources by $95,919,305 in the current fiscal year end (total net
position). The City had an unrestricted net position of ($63,743,860). This negative
unrestricted net position is the result of GASB 68 implementation in FY 2014-15 that
required all government entities to place their unfunded pension liabilities onto their
agencies' Statement of Net Position.
As of the close of the current fiscal year, the City's governmental funds reported
combined ending fund balances of $84,687,484. Of this amount, $41,195,014
(unrestricted fund balance per GASB 54) is available for spending at the City's
discretion.
At the end of the current year, the unrestricted fund balance per GASB 54 for the
general fund was $41,405,846 which represents 59% of total general fund expenditures
before other financing sources (uses) for fiscal year 2022-23.
Governmental Activities Net Position
The City's net position from governmental activities decreased ($41,340,762), which is
attributed to various changes of revenue and expenditures. In summary, the following
primary contributing items have impacted the overall net position:
Major Changes in Revenues
• Charges for services increased by $2.5 million due to a recovery from the
pandemic, a CPI increase applied to many of the charges for services, and
increases in areas such as Fire inspection and plan check fees, Planning Service
fees, Paramedic Transport, and Recreation and Cultural Arts programming;
• Operating and capital grants and contributions decreased by $509 thousand due
to the conclusion of COVID-19-related relief funds;
• Transient Occupancy taxes increased by $1.9 million because hotel occupancy
rates and room rates continued to rise back to pre -pandemic levels;
• Sales taxes increased by $4.0 million due to the economy's continuing booming
to pre -pandemic levels for both brick and mortar and online businesses;
• Utility Users taxes increased by $1.2 million due to the continually rising
commodity prices at the beginning of the fiscal year, which directly impacted the
price of utilities by resulting in higher utility bills, and in turn led to higher Utility
Users taxes collected by the City;
• Franchise taxes increased by $1.9 million due to the higher revenues collected
by the major utility companies;
• Business license taxes increased by $1.1 million due to the impact of new local
Page 125 of 393
ACFR for fiscal year ending June 30, 2023
January 16, 2024
Page 3 of 4
businesses and more employers' requesting employees to come back to work in
the office. Business license taxes are based on office square footage and
employee headcount;
Interest increased by $4.4 million compared to the negative $466 thousand in
fiscal year 2022. In fiscal year 2022-23 the city had $1.8 million interest income
from security market investment and $1.7 million interest income from GASB 87
leases. The City's investments are reported at fair value per GASB 72.
Major Changes in Expenditures
Public safety expenses increased by $129 million primarily due to actuarial
valuation changes of pension and OPEB from the previous to current fiscal
years, and increased claims of general liability and workers' compensation;
The rest of the increase of $8 million was a combination of increase in labor,
operating and maintenance materials costs.
Topgolf took possession of The Lakes Golf Course through a ground lease agreement
with the City on February 14, 2021. The Golf Course fund was no longer a proprietary
fund and was essentially closed. The capital assets and liabilities of the Golf Course fund
were transferred into governmental activity and the Golf Course fund became one of the
city's General Fund components in fiscal year 2022-23.
More details can be found in the "Management's Discussion and Analysis" section of
the attached ACFR on pages 5-18.
Auditor's Opinion
CLA LLP completed the audit of the City and issued an unmodified ("clean") opinion on
the City's financial statements for the year ending June 30, 2023.
Copies of the audit were provided to the City Council members, in electronic format, as
well as included with their agenda packages. Other interested individuals may obtain a
copy of the audit from the Finance Department or through the City's website at
www.ELSEGUNDO.org or
https://www.elsegundo.org/government/departments/finance/financial-reports.
CITY STRATEGIC PLAN COMPLIANCE:
Goal 5: Champion Economic Development and Fiscal Sustainability
Objective 513: El Segundo approaches its work in a financially strategic and responsible
way.
Page 126 of 393
ACFR for fiscal year ending June 30, 2023
January 16, 2024
Page 4 of 4
PREPARED BY:
Wei Cao, CPA, CPFO, Finance Manager
REVIEWED BY:
Paul Chung
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
1. City of El Segundo Signed FY 2023 ACFR
2. El Segundo Conclusion 2023
Page 127 of 393
CITY OF EL SEGUNDO I CALIFORNIA
��'.. mow. a•. ,.°
1
ne
We �
ANNUAL COMPREHENSIVE FINANCIAL REPORT
FISCAL YEAR ENDED - JUNE 30, 2023 J
Page 129 of 393
CITY OF EL SEGUNDO, CALIFORNIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
YEAR ENDED JUNE 30, 2023
PREPARED BY THE CITY'S FINANCE DEPARTMENT
Page 130 of 393
This page intentionally left blank
Page 131 of 393
CITY OF EL SEGUNDO
TABLE OF CONTENTS
YEAR ENDED J U N E 30, 2023
INTRODUCTORY SECTION (UNAUDITED)
LETTER OF TRANSMITTAL
I
ORGANIZATIONAL CHART
VI
OFFICIALS OF THE CITY
VII
GOVERNMENT FINANCE OFFICERS ASSOCIATION AWARD
VIII
FINANCIAL SECTION
INDEPENDENT AUDITORS' REPORT
1
MANAGEMENT'S DISCUSSION AND ANALYSIS
5
FINANCIAL STATEMENTS
GOVERNMENT -WIDE FINANCIAL STATEMENTS
STATEMENT OF NET POSITION
20
STATEMENT OF ACTIVITIES
22
FUND FINANCIAL STATEMENTS
GOVERNMENTAL FUND FINANCIAL STATEMENTS
BALANCE SHEET
28
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE
SHEET TO THE GOVERNMENT -WIDE STATEMENT OF NET
POSITION
29
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES
30
RECONCILIATION OF THE GOVERNMENT FUNDS STATEMENT
OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES TO THE GOVERNMENT -WIDE STATEMENT OF
ACTIVITIES AND CHANGES IN NET POSITION
31
PROPRIETARY FUND FINANCIAL STATEMENTS
STATEMENT OF NET POSITION
34
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET
POSITION
38
STATEMENT OF CASH FLOWS
40
NOTES TO FINANCIAL STATEMENTS
47
REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)
BUDGETARY COMPARISON SCHEDULE — GENERAL FUND
100
NOTE TO BUDGETARY COMPARISON SCHEDULE
101
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND
RELATED RATIOS — CALPERS MISCELLANEOUS RATE PLAN
102
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND
RELATED RATIOS — CALPERS SAFETY RATE PLAN
104
Page 132 of 393
CITY OF EL SEGUNDO
TABLE OF CONTENTS (CONTINUED)
YEAR ENDED J U N E 30, 2023
SCHEDULE OF CITY'S PROPORTIONATE SHARE OF THE NET
PENSION LIABILITY AND RELATED RATIOS — CALPERS
SAFETY RATE PLAN
105
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND
RELATED RATIOS — PUBLIC AGENCY RETIREMENT SYSTEM
DEFINED BENEFIT PLAN
107
SCHEDULE OF CONTRIBUTIONS — CALPERS MISCELLANEOUS
RATE PLAN
109
SCHEDULE OF CONTRIBUTIONS — CALPERS SAFETY RATE
PLAN
111
SCHEDULE OF CONTRIBUTIONS — PUBLIC AGENCY
RETIREMENT SYSTEM DEFINED BENEFIT PLAN
113
SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND
RELATED RATIOS
115
SCHEDULE OF CONTRIBUTIONS — OPEB PLAN
118
SUPPLEMENTARY INFORMATION
GENERAL FUND COMPONENTS
COMBINING SCHEDULE OF BALANCE SHEET
122
COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES
124
NONMAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF BALANCE SHEET
130
COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES
136
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
STATE GAS TAX SPECIAL REVENUE FUND
142
RESIDENTIAL SOUND INSULATION SPECIAL REVENUE FUND
143
CERTIFIED UNION PROGRAM AGENCIES SPECIAL REVENUE
FUND
144
COMMUNITY DEVELOPMENT BLOCK GRANT SPECIAL REVENUE
FUND
145
ASSET FORFEITURE SPECIAL REVENUE FUND
146
PROP A SPECIAL REVENUE FUND
147
PROP C SPECIAL REVENUE FUND
148
TRAFFIC SAFETY SPECIAL REVENUE FUND
149
AIR POLLUTION REDUCTION SPECIAL REVENUE FUND
150
SB 821 SPECIAL REVENUE FUND
151
Page 133 of 393
CITY OF EL SEGUNDO
TABLE OF CONTENTS (CONTINUED)
YEAR ENDED J U N E 30, 2023
C.O.P.S. SPECIAL REVENUE FUND
152
MTA GRANT SPECIAL REVENUE FUND
153
MEASURE R SPECIAL REVENUE FUND
154
FEDERAL GRANTS SPECIAL REVENUE FUND
155
STATE GRANTS SPECIAL REVENUE FUND
156
PSAF PROPERTY TAX PUBLIC SAFETY SPECIAL REVENUE FUND
157
SENIOR HOUSING SPECIAL REVENUE FUND
158
MEASURE M SPECIAL REVENUE FUND
159
SB 1 SPECIAL REVENUE FUND
160
CERTIFIED ACCESS SPECIALIST PROGRAM SPECIAL REVENUE
FUND
161
AFFORDABLE HOUSING SPECIAL REVENUE FUND
162
CULTURAL DEVELOPMENT SPECIAL REVENUE FUND
163
SPECIAL REVENUES AND DONATIONS SPECIAL REVENUE FUND
164
COUNTY STORM WATER PROGRAM SPECIAL REVENUE FUND
165
MEASURE B SPECIAL REVENUE FUND
166
FACILITY LEASE DEBT REVENUE FUND
167
PENSION OBLIGATION BONDS DEBT SERVICE FUND
168
DEVELOPMENT IMPACT FEE CAPITAL PROJECTS FUND
169
CAPITAL IMPROVEMENTS CAPITAL PROJECTS FUND
170
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION
172
COMBINING STATEMENT OF REVENUES, EXPENSES, AND
CHANGES IN FUND NET POSITION
173
COMBINING STATEMENT OF CASH FLOWS
174
STATISTICAL SECTION (UNAUDITED)
DESCRIPTION OF STATISTICAL SECTION CONTENTS
177
FINANCIAL TRENDS
NET POSITION BY COMPONENT
178
CHANGES IN NET POSITION
180
FUND BALANCES OF GOVERNMENTAL FUNDS
182
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
184
REVENUE CAPACITY
PRINCIPAL SALES TAX PRODUCERS
186
Page 134 of 393
CITY OF EL SEGUNDO
TABLE OF CONTENTS (CONTINUED)
YEAR ENDED J U N E 30, 2023
PRINCIPAL PROPERTY TAXPAYERS
ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE
PROPERTY
DIRECT AND OVERLAPPING PROPERTY TAX RATES
PROPERTY TAX LEVIES AND COLLECTIONS
DEBT CAPACITY
RATIO OF GENERAL BONDED DEBT OUTSTANDING
RATIO OF OUTSTANDING DEBT BY TYPE
DIRECT AND OVERLAPPING BONDED DEBT
LEGAL DEBT MARGIN INFORMATION
DEMOGRAPHIC AND ECONOMIC INFORMATION
DEMOGRAPHIC AND ECONOMIC STATISTICS
PRINCIPAL EMPLOYERS
OPERATING INFORMATION
OPERATING INDICATORS BY FUNCTION
FULL-TIME AND PART-TIME CITY EMPLOYEES BY FUNCTION
187
188
189
190
191
192
195
196
198
199
200
202
CAPITAL ASSET STATISTICS BY FUNCTION 204
Page 135 of 393
December 26, 2023
Honorable Mayor, Members of the City Council, City Manager, and citizens of El Segundo
State law requires that every general-purpose local government publish each fiscal year a complete set
of audited financial statements. This report is published to fulfill that requirement for the fiscal year
ended June 30, 2023.
Management assumes full responsibility for the completeness and reliability of the information
contained in this report, based upon a comprehensive framework of internal control that it has
established for this purpose. Because the cost of internal control should not exceed anticipated
benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial
statements are free of any material misstatements.
CliftonLarsonAllen LLP (CLA), formerly White Nelson Diehl Evans LLP (WNDE), an Independent CPA
Firm, has issued an unmodified ("clean") opinion on the City of El Segundo's financial statements for
the year ending June 30, 2023. The independent auditor's report is located at the front of the financial
section of this report.
Management's discussion and analysis (MD&A) immediately follow the independent auditor's report
and provides a narrative introduction, overview, and analysis of the basic financial statements. The
MD&A complements this letter of transmittal and should be read in conjunction with it.
City of El Segundo Profile
The City of El Segundo is located 14 miles southwest of downtown Los Angeles, adjacent to the City of
Los Angeles International Airport. The City was incorporated January 18, 1917, as a General Law city,
with the Standard Oil Company of California refinery as the major industrial taxpayer and employer.
The substantial petroleum base of the local economy remains evident, although the defense industry
emerged as a major segment during World War II. Aerospace experienced rapid growth during the
early 1980's and accounted for a significant share of El Segundo's industrial growth during those years.
A downturn in the aerospace/defense industry began in the late 1980's, and the industry's recovery
took place through consolidation and diversification into commercial endeavors. The available
commercial/industrial space has been attracting new business -to -business retail services providers,
providing opportunities to diversify and enhance the revenue source of the City.
The City has operated under the Council -Manager Form of Government since 1917. Policy -making
and legislative authority are vested in the City Council (governing body) consisting of the Mayor and
four Councilmembers, all elected on a non -partisan basis. The Council appoints the government's City
Manager, who serves as the organization's Chief Executive Officer (CEO) and in turn, appoints the
heads of the departments. Council members serve four-year terms and are elected at -large. The
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election schedule alternates with two seats open during one election cycle and three seats open the
next election cycle. The Mayor is selected by the seated City Council every two years.
The City provides a full range of municipal services, including police and fire protection; highway, street
and infrastructure maintenance and construction; water and wastewater operations; library services;
planning, zoning and code enforcement; recreational and cultural activities; and general administration.
This report includes all funds of the City and those component units controlled by, and dependent on
the City. Accordingly, this report incorporates financial data for the El Segundo Senior Citizen Housing
Corporation.
City Council is required to adopt a final budget by no later than the close of the previous fiscal year.
This annual budget serves as the foundation for the City's financial planning and control. The budget is
prepared by fund, function (e.g., public safety), and department (e.g., Police). Department Heads may
transfer resources within a department. Transfers between departments, however, must be approved
by the City Manager. Any transfers between funds must be approved by the City Council.
Local economy
El Segundo celebrated its centennial anniversary in 2017, commemorating 100 years of innovation,
leadership, and growth. The City celebrated its 1051h anniversary in 2022. In 1911, Standard Oil
(Chevron) opened its second refinery in California in what is now El Segundo. The city was
incorporated 1917 with its foundation as home to workers in the petroleum industry. Over the last 105
years, El Segundo has become a thriving business center, home to AT&T, Los Angeles Times, Los
Angeles Lakers, Los Angeles Kings, Los Angeles Chargers, DaVita Healthcare, and Mattel.
Los Angeles Air Force Base and the Aerospace Corporation are located in El Segundo, and the City
has a longstanding tradition of innovation in Aerospace. Boeing, Northrop Grumman, Lockheed Martin
and Raytheon, are among the many prestigious Fortune 500 companies with facilities in El Segundo.
Over half of all satellites and vehicles in space were manufactured in El Segundo. Global Positioning
Satellite Systems, Global Hawk's unmanned aerial vehicle surveillance aircraft, and the FA-18 were
also developed and conceived in El Segundo.
In addition to aerospace and petroleum, the local economy is comprised of many high -growth
industries, including: bioscience, emerging technology, creative services, sports, entertainment, and
professional services. El Segundo is also home to inventive and growing companies that will shape
our future economy, such as Beyond Meat, JustFab, Kite Pharma, Milleneum Space Systems, Topgolf,
L'Oreal's West Coast U.S. headquarters, Belkin International, and WPromote. El Segundo has been
recognized as the Most Business -Friendly City in Los Angeles County three times, and offers low tax
rates, convenient access to transportation, and a highly skilled workforce.
AAA Credit Rating
The City's POB Finance Team (City staff, Municipal Advisor, Underwriters, Bond Counsel, Disclosure
Counsel, and Trustee), met with Standard & Poor's (S&P) staff on May 10, 2021 for a bond rating
presentation. The meeting was successful and resulted in a strong AA+ bond rating. This was an
excellent rating, particularly in the economic environment that existed with COVID-19 still having
negative impacts on the economy. At the time of the AA+ bond rating issuance, S&P provided a write-
up of the rating meeting with guidance on how to possibly achieve a AAA rating in the 'near future.'
In the months that followed, including the Fiscal Year 2022-2023, the City's local economy continued to
be robust, the median house price remained strong, and major revenues continued to improve.
Additionally, during this time, due to the strengthening of its financial performance, the City increased
its reserve policy from 20% to 25% and established a 5% General Fund Reserve for CIP.
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On August 21, 2023, Standard & Poor's (S&P) Global Ratings raised the City's credit issuer rating from
a AA+ to a AAA, the highest rating a municipality can be assigned. S&P credited the City's strong
financial policies and practices by an established management team, continued commercial and
corporate growth, and the quick revenue recovery of its well diversified and flexible general revenues
following a decline during the global pandemic as reasons for the upgrade.
S&P noted a stable outlook that reflects its expectation that the City will maintain a very strong financial
position over the outlook period, anchored by the City's strong management profile.
Long-term financial planning
The City's financial security is fundamental to the administration of City policies and practices. City
Council has always been and continues to take a conservative approach in maintaining a strong
financial position by limiting the growth of spending and acquiring additional debt. It has established a
General Fund Reserve, Economic Uncertainty Reserve Fund, and Capital Improvement Fund to meet
the needs of unforeseen circumstances that may occur in the future.
The City has traditionally implemented a strategy of adopting a Citywide Strategic Plan that is reviewed
and updated each year by the City's management and the City Council. A new four-year Strategic Plan
was developed during FY 2021-2022 and will be implemented for FY 2022-2023 through FY 2025-
2026. The Strategic Plan is used as a guideline to set priorities and in development of each subsequent
budget year.
At a Strategic Planning session held in May 2023, City Council identified its top priorities, one of which
supports its multi -year goal to champion economic development and fiscal sustainability. This priority is
to Utilize the City's long-term financial plan to make financial decisions; identify opportunities for new
revenues, enhancement of exiting revenues, and exploration of potential funding options to support
unfunded capital improvements and deferred maintenance to address the aging infrastructure
throughout the City.
Following the Strategic Planning session, staff began the process of working to an update to the City's
existing long-range financial plan model. As of the date of this letter of transmittal, the model is being
updated to be used for planning purposes.
Through the issuance in May 2021 of pension obligation bonds to prepay the existing UAL, along with a
series of other forward -thinking actions taken by City Council over the past few years (including:
reduced "Fresh Start" amortization period; past additional discretionary UAL payments; prepaid UAL
payments; creation of a Pension Trust Fund; requiring "Classic " employees to pay their full "employee
share"; adoption of formal UAL Policies; the Topgolf Revenue Allocation Policy; increasing the reserve
policy from 20% to 25%; and establishing a 5% General Fund Reserve for CIP), the City is well -
positioned to meet its present and future pension obligations over the next 18 years.
The annual $9.8 million payment on the POBs represents a much lower recurring pension cost to the
City than what would have been the case without the POBs. The City now has control over its pension
costs through July 1, 2040. After 2040, the City's pensions will be fully funded and the recurring
pension costs should drop significantly. After years of stress and uncertainty, the City now has more
clarity and predictability in managing its pension obligations.
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In November 2022, El Segundo voters approved Measure BT, amending the City's ordinance governing
the City's business tax which will bring in additional ongoing revenues that will continue to support
important City services and programs. The business license tax increases takes effect in January 2024.
City Council is commended for taking a proactive approach to address the City's rising pension costs to
reduce the City's overall pension liabilities, saving millions of dollars.
Relevant financial policies
The City's general fund reserve policy in FY 2022-23 was a range of 20%-25% of the City's current
general fund expenditures for its operating reserves, as well as funding up to $2 million in a separate
Economic Uncertainty Reserve Fund. In planning for the FY 2023-2024 budget and prior to the end of
the 2022-2023 Fiscal Year, City Council increased the reserve policy from 20% to 25%; and
established a 5% General Fund Reserve for CIP. The City also maintains a reserve of $2 million in the
Economic Uncertainty Fund, per current City Council policy direction.
The City takes a conservative approach in relation to incurring debt with a "pay-as-you-go" approach. It
is currently funding 100% of the actuarial required contribution (ARC) for its other (than pension) post -
employment benefits (OPEB).
The elected City Treasurer is charged with managing and investing cash for the City along with support
from the Investment Advisory Committee.
Major initiatives
The City currently has a Capital Infrastructure Plan (CIP) that includes the following projects
• Annual Water Main Maintenance; Water Facilities Maintenance
• Annual Sidewalk, ADA ramp installation, Curb and Gutter Restoration Program
• Brett Field Restrooms
• City Hall improvements
• City-wide HVAC Replacement
• El Segundo Blvd. Improvements
• EOC Upgrades
• Gateway beautification project
• Library Improvements (Elevator & HVAC)
• Local street rehabilitation and slurry seal
• Park Place gap closure project (design phase)
• Park Vista Senior Housing Improvement Projects
• Plunge Rehabilitation
• Recreation Park Projects
• Sewer main repairs
• Water infrastructure improvements
• Various smaller projects that have provided enhanced benefits to the community
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Acknowledgements
The preparation of this report would not have been possible without the efficient and dedicated service
of the entire staff of the Finance Department. We wish to express our appreciation to all members of
the department who assisted and contributed to the preparation of this report. Credit also must be
given to the mayor and the governing council for their unfailing support for maintaining the highest
standards of professionalism in the management of the City of El Segundo's finances.
Respectfully submitted,
David Cain
Interim Chief Financial Officer
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CITY OF EL SEGUNDO
CITIZENS OF
EL SEGUNDO
CITY CITY CITY
TREASURER f I COUNCIL i I CLERK
CITY CITY
MANAGER ATTORNEY
INFORMATION TECHNOLOGY
SERVICES
HUMAN
RESOURCES
FINANCE
POLICE
FIRE
COMMUNITY
DEVELOPMENT
PUBLIC
WORKS
RECREATION, PARKS, AND LIBRARY
(vi)
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Name
Drew Boyles
Chris Pimentel
Carol Pirsztuk
Lance Giroux
Ryan Baldino
Darrell George
Mark Hensley
Matthew Robinson
Tracy Weaver
David Cain
Rebecca Redyk
Jaime Bermudez
Robert Espinosa
Michael Allen
Aly Mancini
Elias Sassoon
Jose Calderon
CITY OF EL SEGUNDO
OFFICIALS OF THE CITY
JUNE 30,2023
Mayor
Mayor Pro Tern
Council Member
Council Member
Council Member
CITY OFFICIALS
CITY ADMINISTRATION
Term Expires
November 2024
November 2026
November 2024
November 2024
November 2026
City Manager
City Attorney
City Treasurer
City Clerk
Interim Chief Financial Officer
Director of Human Resources
Chief of Police
Interim Fire Chief
Director of Community Development
Director of Recreation, Parks and Library
Director of Public Works
Director of Information Technology Services
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of E1 Segundo
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2022
Executive Director/CEO
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Clifton LarsonAllen LLP
PAW
CLAconnect.com
INDEPENDENT AUDITORS' REPORT
Honorable Mayor and Members of the City Council
City of El Segundo
El Segundo, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the
business -type activities, each major fund, and the aggregate remaining fund information of the City of
El Segundo (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 of El Segundo's basic financial statements as
listed in the table of contents.
In our opinion, based on our audit and the report of the other auditors, the financial statements referred
to above present fairly, in all material respects, the respective financial position of the governmental
activities, the business -type activities, each major fund, and the aggregate remaining fund information
of the City, as of June 30, 2023, and the respective changes in financial position, and, where
applicable, cash flows thereof for the year then ended in accordance with accounting principles
generally accepted in the United States of America.
We did not audit the financial statements of the El Segundo Senior Citizen Housing Corporation (dba:
Park Vista), which represents 100% of the assets, net position, and revenues of the El Segundo Senior
Citizen Housing Corporation nonmajor enterprise fund as of December 31, 2022, and the respective
changes in financial position, and cash flows thereof of the year end ended. Those statements were
audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to
the amounts included for El Segundo Senior Citizen Housing Corporation, is based solely on the report
of the other auditors.
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 Auditors' 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. The financial statements of El Segundo Senior Citizen Housing Corporation nonmajor
enterprise fund was not audited in accordance with Government Auditing Standards.
CLA (Clifton La rsonAl len LLP) is an independent network member of CLA Global CLAslobal.com/disclaimer
0)
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Honorable Mayor and Members of the City Council
City of El Segundo
Change in Accounting Principles
As described in Note 1 to the financial statements, effective July 1, 2022, the City adopted new
accounting guidance GASB No. 94, Public -Private and Public -Public Partnerships and Availability
Payment Arrangements and GASB No. 96, Subscription -Based Information Technology Arrangements.
Our opinions are not modified with respect to this matter.
Responsibilities of Management for the Financial Statements
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.
Auditors' 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 auditors' 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 and Government
Auditing Standards 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 and Government Auditing Standards, 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 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 City's ability to continue as a going concern for a reasonable
period of time.
(2)
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Honorable Mayor and Members of the City Council
City of El Segundo
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, budgetary comparison schedule — general fund, schedules of
changes in net pension liabilities and related ratios - CalPERS miscellaneous rate plan, CaIPERS
safety rate plan, and public agency retirement system defined benefit plan, schedule of the City's
proportionate share of the net pension liability and related ratios - CaIPERS safety rate plan, schedule
of contributions - CalPERS miscellaneous rate plan, CalPERS safety rate plan, and public agency
retirement system defined benefit plan, schedule of changes in total OPEB liability and related ratios,
and schedule of contributions — OPEB 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 GAAS, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency with
management's responses to our inquiries, the basic financial statements, and other knowledge we
obtained during our audit of the basic financial statements. We do not express an opinion or provide
any assurance on the information because the limited procedures do not provide us with sufficient
evidence to express an opinion or provide any assurance.
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 general fund combining schedules and
the combining and individual nonmajor fund financial statements and budgetary comparison schedules
are presented for purposes of additional analysis and are 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 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
GAAS by us and other auditors. In our opinion, the general fund combining schedules and the
combining and individual nonmajor fund financial statements and budgetary comparison schedules 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 report. The other
information comprises the introductory and statistical sections but does not include the basic financial
statements and our auditors' report thereon. Our opinions on the basic financial statements do not
cover the other information, and we do not express an opinion or any form of assurance thereon.
(3)
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Honorable Mayor and Members of the City Council
City of El Segundo
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and the
basic 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.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
December 26, 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 the City's 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.
CliftonLarsonAllen LLP
Irvine, California
December 26, 2023
(4)
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CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
As management of the City of El Segundo, California (City) we offer readers of the City's financial
statements this narrative overview and analysis of the financial activities of the City of El Segundo for
the fiscal year ended June 30, 2023. We encourage readers to consider the information presented
here in conjunction with additional information that we have furnished in our letter of transmittal and the
City's financial statements.
FINANCIAL HIGHLIGHTS
The assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of
resources by $95,919,305 of the current fiscal year end (total net position). The City had an unrestricted
net position of ($63,743,860). This negative unrestricted net position is the result of GASB 68
implementation in FY 2014-15 that required all government entities to place their unfunded pension
liabilities onto their agencies Statement of Net Position.
As of the close of the current fiscal year, the City's governmental funds reported combined ending fund
balances of $84,687,484. Of this amount, $41,195,014 (unrestricted fund balance per GASB 54) is
available for spending at the City's discretion.
At the end of the current year, unrestricted fund balance per GASB 54 for the general fund was
$41,405,846 which represents 59% of total general fund expenditures before other financing sources
(uses) for fiscal year 2022-23.
Overview of the Financial Statements
This annual report consists of four parts — management's discussion and analysis (MD&A - current
portion), the basic financial statements, optional combining statements for non -major governmental
funds, and required supplementary information. The MD&A discussion and analysis are intended to
serve as an introduction to the City's basic financial statements. The City's basic financial statements
are comprised of three components: 1) government -wide financial statements 2) fund financial
statements and 3) notes to the financial statements. This report also contains supplementary
information in addition to the basic financial statements.
(5)
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CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
Components of the Financial Section
Management's Basic F-
Govern
Notes
to the
Financial
Statements
Summary Detail
Government -wide Financial Statements: The government -wide financial statements are designed to
provide readers with a broad overview of the City's finances, in a manner similar to a private sector
business. These statements include all assets and liabilities of the City.
The statement of net position presents information on all of the City's assets and liabilities, with the
difference between the two reported as net position. Over time, increases or decreases in net position
may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.
The statement of activities presents information showing how the City's net position changed during the
most recent fiscal year. All changes in net position are reported as soon as the underlying event giving
rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses
are reported in this statement for some items that will only affect cash flows in future fiscal periods (e.g.,
uncollected taxes and earned but unused vacation leave).
Both of the government -wide financial statements distinguish functions of the City that are principally
supported by taxes and intergovernmental revenues (governmental activities) from functions that are
intended to recover some or all of their costs through user fees and charges (business -type activities).
Governmental activities: Most of the City's basic services are reported in this category, including the
general administration (city manager, city clerk, administrative services, etc.), police and fire protection,
public works and community development. Property taxes, sales tax, transient occupancy tax, user
fees, interest income, franchise fees, state and federal grants, contributions from other agencies, and
other revenues finance these activities.
Business -type activities: The City charges a fee to customers to cover all or most of the costs of
certain services it provides. The City's Water and Sewer utilities and the Senior Housing Corporation
are reported in this category.
The government -wide financial statements can be found beginning on page 19 of this report.
N
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CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
Fund Financial Statements: The fund financial statements provide detailed information about the
most significant funds and other funds — not the City as a whole. Some funds are required by state law
and by bond covenants. However, management has established other funds to help it control and
manage money for particular purposes or to show that it is meeting legal responsibilities for using
certain taxes, grants, and other resources. All the funds of the City can be divided into two categories:
governmental funds and proprietary funds.
Governmental funds: Most of the City's basic services are reported in governmental funds, which
focus on how money flows in and out of those funds and the balances left at year-end that are available
for spending. The City's governmental funds in fiscal year 2022-23 are General Fund, Pension
Obligation Bonds Debt Service Fund and Non -major Governmental Funds. These funds are reported
using an accounting method called modified accrual accounting, which measures cash and all other
financial assets that can readily be converted to cash. The governmental fund statements provide a
detailed short-term view of the City's general government operations and the basic services it provides.
Governmental fund information helps determine whether there are more or fewer financial resources
that can be spent in the near future to finance the City's programs. The differences between the results
in the Governmental Fund financial statements to those in the Government -Wide financial statements
are explained in a reconciliation following each Governmental Fund financial statement.
In addition to the major funds reported separately on the governmental fund balance sheet and in the
governmental fund statement of revenues, expenditures, and changes in fund balances, the City also
maintains twenty-five special revenue funds, eleven capital project funds (including ten Developer
Impact Fees capital project funds as one column) and one debt service fund. Data from these funds are
combined into a single, aggregated presentation referred to as Nonmajor governmental funds.
Individual fund data for each of these non -major governmental funds are provided in the form of
combining statements elsewhere in this report.
The City adopts an annual appropriated budget for all of its governmental and proprietary funds. A
budgetary comparison statement has been provided for the general fund and major special revenue
funds to demonstrate compliance with this budget. This comparison can be found beginning on page
99 of this report.
The governmental fund financial statements can be found beginning on page 27 of this report.
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CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
Proprietary funds: When the City charges customers for the services it provides, these services are
generally reported in proprietary funds. The City maintains two different types of proprietary funds.
Enterprise funds are used to report the same functions presented as business -type activities in the
government -wide financial statements. The City uses enterprise funds to account for its Water
activities, Wastewater (Sewer) activities and the Senior Housing Corporation. Internal service funds
are an accounting device used to accumulate and allocate costs internally among the City's various
functions. The City uses internal service funds to account for its equipment replacement costs, general
liability costs and workers' compensation costs. Because these services predominantly benefit
governmental rather than business -type functions, these funds have been included within governmental
activities in the government -wide financial statements.
Proprietary funds provide the same type of information as the government -wide financial statements
except that more detail is presented. The proprietary fund financial statements provide separate
information for the Water and Wastewater (Sewer) operations, both are considered major funds of the
City. Topgolf took possession of The Lakes Golf Course through a ground lease agreement with the
City on February 14, 2021, the Golf Course fund was no longer a major proprietary fund and became
one of the city's General Fund components in fiscal year 2022-23.
The Senior Housing Corporation is not considered major funds of the City. The City's internal service
fund is shown separately under the heading of governmental activities.
The proprietary fund financial statements can be found beginning on page 33 of this report.
Notes to the financial statements: The notes provide additional information that is essential to a full
understanding of the data provided in the government -wide and fund financial statements. The notes to
the financial statements can be found beginning on page 45 of this report.
Other information: The combining statements referred to earlier in connection with non -major
governmental funds and internal service funds are presented immediately following the notes to the
financial statements. Combining and individual fund statements and schedules can be found beginning
on page 121 of this report.
ME
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CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
Government -wide Financial Analysis
As was referenced earlier, net position may serve over time as a useful indicator of a government's
financial position. In the case of the City, assets and deferred outflows of resources of the City
exceeded its liabilities and deferred inflows of resources by $95,919,305 at the close of 2023 fiscal
year.
A summary of the government -wide statement of net position follows:
Governmental Business -Type Total
Activities Activities Primary Government
2023 2022 2023 2022 2023 2022
Assets:
Current assets and other assets 178,923,028 217,785,894 57,224,876 49,081,941 236,147,904 266,867,835
Capital assets, net 110,617,754 96,822,240 22,691,886 27,883,663 133,309,640 124,705,903
Total assets 289,540,782 314,608,134 79,916,762 76,965,604 369,457,544 391,573,738
Deferred Outflows of Resources 96,317,757 110,760,794 1,497,652 423,825 97,815,409 111,184,619
Liabilities:
Current and other liabilities 21,276,041 21,155,336 5,161,581 6,308,178 26,437,622 27,463,514
Noncurrent liabilities 210,698,066 187,765,425 6,549,917 5,557,564 217,247,983 193,322,989
Total liabilities 231,974,107 208,920,761 11,711,498 11,865,742 243,685,605 220,786,503
Deferred Inflows of Resources 127,542,590 148,765,563 125,453 1,124,219 127,668,043 149,889,782
Net position:
Net investment in capital assets 101,562,280 91,541,308 22,684,209 26,842,980 124,246,489 118,384,288
Restricted 35,416,676 85,598,580 - 1,080,865 35,416,676 86,679,445
Unrestricted (110,637,114) (109,457,284) 46,893,254 36,475,623 (63,743,860) (72,981,661)
Total net position $ 26, 441,842 $ 67,682,604 $ 69, 777,463 $ 64, 999,468 $ 95, 119,305 $ 132,082,072
It should be kept in mind while reviewing these schedules that the resources needed to repay debt
must be provided from other sources, since the capital assets themselves cannot be used to liquidate
liabilities. These assets are used to provide services to its citizens and are not available for future
spending.
M
Page 152 of 393
CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
A summary of the government -wide statement of activities follows:
Governmental Business -Type Total
Activities Activities Primary Government
2023
2022
2023
2022 2023
2022
Revenues
Program revenues:
Charges for services
10,938,710
8,452,057
39,062,108
41,594,620 50,000,818
50,046,677
Operating grants and contributions
5,716,659
6,408,261
-
- 5,716,659
6,408,261
Capital grants and contributions
2,510,786
2,328,528
2,510,786
2,328,528
General revenues and transfers:
Property taxes
10,750,248
10,551,997
10,750,248
10,551,997
Transient Occupancy taxes
14,143,605
12,267,534
14,143,605
12,267,534
Sales taxes
17,424,472
13,374,232
17,424,472
13,374,232
Utility user taxes
7,963,689
6,810,917
7,963,689
6,810,917
Franchise taxes
5,738,792
3,853,865
5,738,792
3,853,865
Business license taxes
12,748,377
11,684,753
12,748,377
11,684,753
Other taxes
9,880,677
9,662,332
9,880,677
9,662,332
Motor vehicles in lieu
2,108,064
1,999,438
2,108,064
1,999,438
Use of money and property, unrestrict,
3,982,103
(465,662)
894,511
(746,994) 4,876,614
(1,212,656)
Other
1,979,838
1,812,224
-
1,979,838
1,812,224
Transfers
729,168
(729,168)
Total revenues
106,615,188
88,740,476
39,227,451
40,847,626 145,842,639
129,588,102
&penses
General government
22,930,730
18,434,149
-
- 22,930,730
18,434,149
Public safety
98,918,452
(30,085,922)
98,918,452
(30,085,922)
Public works
11,332,554
12,320,674
11,332,554
12,320,674
Community & cultural
11,520,553
7,277,725
11,520,553
7,277,725
Interest on long-term debt
3,253,661
2,924,779
3,253,661
2,924,779
Water
-
-
28,789,265
30,211,365 28,789,265
30,211,365
Sewer
4,481,743
4,441,887 4,481,743
4,441,887
Golf Course
-
239,326 -
239,326
Nonmajor fund Senior Housing
778,448
778,977 778,448
778,977
Total expenses
147,955,950
10,871,405
34,049,456
35,671,555 182,005,406
46,542,960
Increase (decrease) in net position (41,340,762) 77,869,071 5,177,995 5,176,071 (36,162,767) 83,045,142
Net position at beginning of year 67,682,604 (10,186,467) 64,399,468 59,223,397 132,082,072 49,036,930
Net position at end of year $ 26, 441,842 $ 67, 882,604 $ 69, 777,463 $ 64, 999,468 $ 95, 119,305 $ 132, 882,072
Page 153 of 393
CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
Governmental Activities
The City's net position from governmental activities decreased ($41,340,762). Details are listed below:
Major Changes in Revenues
• Charges for services increased by $2.5 million due to a recovery from the pandemic, a CPI
increase applied to many of the charges for services, and increases in areas such as Fire
inspection and plan check fees, Planning Service fees, Paramedic Transport, and Recreation
and Cultural Arts programming;
• Operating and capital grants and contributions decreased by $509 thousand due to conclusion
of COVID-19-related relief funds;
• Transient Occupancy taxes increased by $1.9 million because hotel occupancy rates and room
rates continued to rise back to pre -pandemic levels;
• Sales taxes increased by $4.0 million due to economy's continuing booming to pre- pandemic
levels for both brick and mortar and online businesses;
• Utility Users taxes increased by $1.2 million due to the continually rising commodity prices at the
beginning of the fiscal year, which directly impacted the price of utilities by resulting in higher
utility bills, and in turn led to higher Utility Users taxes collected by the City;
• Franchise taxes increased by $1.9 million due to the higher revenues collected by the major
utility companies;
• Business license taxes increased by $1.1 million due to the impact of new local businesses and
more employers' requesting employees to come back to work in the office. Business license
taxes are based on office square footage and employee headcount;
• Interest increased by $4.4 million comparing to the negative $466 thousand in fiscal year 2022.
In fiscal year 2022-23 the city had $1.8 million interest income from security market investment
and $1.7 million interest income from GASB 87 leases. City's investments are reported at fair
value per GASB 72.
Major Changes in Expenditures
Public safety expenses increased by $129 million primarily due to actuarial valuation changes of
pension and OPEB from the previous to current fiscal year, and increased claims of general
liability and workers compensation;
The rest increase of $8 million was the combination of costs increase of labor, operating and
maintenance materials.
Overall, the $148 million cost of all "public benefit" governmental activities for the year was financed by
the City's governmental program revenues, tax revenues and use of money and property revenues.
City collected governmental program revenues of $19.1 million, which were paid by those who directly
benefited from the programs ($10.9 million) or by other governments and organizations that subsidized
certain programs with grants and contributions ($8.2 million). In 2023 fiscal year the city collected $78.6
million taxes - business license taxes of $12.7 million, sales and use taxes of $17.4 million, property
taxes of $10.8 million, transient occupancy tax of $14.1 million, utility user taxes of $8 million, franchise
taxes of $5.7 million, and other taxes of $9.9 million. The city also earned $4 million of interest and
rental income, and $4.8 million of other revenue in 2023 fiscal year.
Page 154 of 393
CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
GOVERNMENT ACTIVITIES
Use of money and
property, 4%
Other taxes, 9%
Business license
taxes, 12%
Franchise taxes, 5%
Utility user tax, 7%
SOURCES OF REVENUE
FISCAL YEAR 2022-2023
Other, 3% Charges for Service
Sales taxes, 16%
Operating grants
and contributions,
5%
Capital grants and
contributions, 2%
Property
Taxes,
10%
Transient occupancy
taxes, 13%
GOVERNMENT ACTIVITIES EXPENDITURES
Public 1N
FISCAL YEAR 2022-2023
Interest on Long- General
Community aterm Debt, 2% °
_ __, Government, 15/0
blic Safety,
67%
(12)
Page 155 of 393
CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
Business -Type Activities
The programs for the business -type activities include the water, wastewater (sewer) and the Senior
Housing corporation.
Topgolf took possession of The Lakes Golf Course through a ground lease agreement with the City on
February 14, 2021, the Golf Course fund was no longer a major business -type fund and became one of
the City's General Fund components in fiscal year 2022-23.
The City's net position from business -type activities increased by $5,177,995. The cost of all business -
type activities this year was $34,049,456.
Charges for services are the major revenue source for the City's business -type activities, accounting for
$39,062,108. of total business -type activity revenue.
The Water Utility net cost of service is $5,043,176, which was very stable with slight increase
comparing to net cost of service of $4,970,401 in last fiscal year.
The Wastewater (Sewer) Utility net cost of service of $741,170, comparing to net cost of service of
$287,178 in last fiscal year, is attributable to both wastewater rate increases of 9.5% on 01/01/2023
and interest income from investment.
The Senior Housing Corporation net cost of service of $122,817, comparing to net cost of service of
$38,889 in last fiscal year, is attributable to an increase in revenues related to interest on investments.
Financial Analysis of the Government's Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance -
related legal requirements.
Governmental Funds: The focus of the City's governmental funds is to provide information on near -
term inflows, outflows and balances of spendable resources. Such information is useful in assessing
the City's financing requirements. In particular, unassigned fund balance may serve as a useful
measure of a government's net resources available for spending at the end of the fiscal year.
As of the end of the current fiscal year, the City's governmental funds reported combined ending fund
balances of $84,687,484, an increase of $12.8 million or 18% from the previous year. The increase is
primarily due to the increases of $7.6 million in the City's General Fund balance, which is mainly
caused by the increase of tax revenues. The General Fund transfer out was offset by the Pension
Obligation Bonds Debt Service Fund transfer in and the Nonmajor Governmental Funds transfer in,
which mainly caused the increase of $5 million in the ending fund balances of non -major Governmental
funds. The portion of fund balance that is unreserved, undesignated for all governmental funds is $41.2
million which represents amounts available for spending at the government's discretion.
Additionally, there are portions of the identified combined ending fund balance that are classified to
indicate (1) it represents nonspendable amounts for inventory, notes and loans receivable and prepaid
costs $295,310, (2) for a variety of other restricted and assigned purposes $43.2 million. More details
can be found in Note 16.
Page 156 of 393
CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
GOVERNMENTAL FUND BALANCE
FISCAL YEAR 2022-2023
Other
Governments
Funds
43%
neral Fund
57%
Major Funds: There are two major funds on the balance sheet for governmental funds. They are the
general fund, the chief operating fund of the City, and the pension obligation bonds debt service fund.
At the end of the current fiscal year, the available general fund balance (assigned and unassigned) was
$43,555,570 which represents 90% of total fund balance of $48,646,690. As a measure of the general
fund's available resources, it may be useful to compare unrestricted fund balance in the total fund
balance to total fund expenditures. The available fund balance represents 62% of total general fund
expenditures before other financing sources (uses), while total general fund balance represents 69% of
that same amount.
Proprietary Funds: The City's proprietary funds provide the same type of information found in the
government -wide financial statements but in greater detail.
Ending unrestricted net position for the proprietary funds is $39,853,019 for the Water Utility Fund,
$5,397,800 for the Wastewater (Sewer) Utility Fund and $1,642,435 for the Senior Housing
Corporation. The total change in net position for the City's three proprietary funds is as follows:
The Water Utility's net position increased by $5 million or an increase of 10.7% over net
position of the prior year due to a decrease in operating expenses, increase of interest
revenue and the changes of deferred outflows / inflows of resources related to pension
and OPEB;
• The Wastewater (Sewer) Utility's net position increased $741 thousand or an increase of
5% over net position of the prior year due to an increase of 9.5% for waster water rate,
increase of interest revenue and the changes of deferred outflows / inflows of resources
related to pension and OPEB;
(14)
Page 157 of 393
CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
• The Senior Housing Corporation's net position increased by $123 thousand or an
increase of 6.6% over net position of the prior year is attributable to a net effect of
increase in rental charges and increases in interest income.
Other factors concerning the finances of these three funds have already been addressed in the
discussion of the City's business -type activities.
General Fund Budgetary Highlights
During the year, with the recommendation from the City's staff, the City Council revised the City's
expenditure budget several times. Adjustments were made as the City's staff requested additional
appropriations to cover the cost of projects that either had change orders for additional work, or the
estimated cost at the beginning of the project was underestimated. All amendments that resulted in a
net increase in appropriations are approved by the City Council.
Appropriations
Differences between the original budget and the final amended budget of the General Fund resulted in
an increase in appropriations of $2,802,205, or a net decrease in budgetary fund balance of
$2,802,205.
• General Government appropriations increased $409,444;
• Public Safety appropriations increased $1,709,618;
• Public Works appropriations increased $561,915;
• Community and Cultural appropriations increased $63,028;
• Capital Outlay appropriations increased $58,200.
Expenditure
Over-all, the general fund expenditure was under budget for $4,911,114 when comparing final budget
to actual. The reasons for the major variance follow:
• The General Government Departments came in $2,937,636 under budget due to position
vacancies.
• The Public Safety Departments came in $2,736,773 under budget mainly due to applying ARPA
fund to public safety services.
• The Public Works Departments came in $609,313 under budget due to position vacancies.
• The Community and Cultural Departments came in $230,636 under budget due to position
vacancies.
Page 158 of 393
CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
Revenue
Differences between the final budget and the actual revenues resulted in an increase of $13.4 million or
an 16% increase in budgeted revenues.
Some significant variances between the final budget and actual revenues are as follows:
• Transient Occupancy Tax increased $1.6 million due to higher hotel occupancy and
increased room rates along with the economy's continuing recovery to pre -pandemic levels;
• Cogenerated Electric/Chevron increased $2.7 million due to Chevron ramping up production
at the oil refinery compared to the prior year;
• Utility Users Taxes increased $1.7 million above the final budget is mainly attributable to an
increase in electric utility taxes;
• Sales and Use Tax increased $2.8 million above the final budget is mainly attributable to a
steady increase in retail purchases from both brick and mortar and online businesses;
• Property Taxes decreased $64 thousand slightly under the final budget due to the slowdown
of real property market;
• Franchise Taxes increased $2.2 million above the final budget due to the increasing
commodity prices as well as increased revenues for SoCal Edison and The Gas Company;
• Charges for Services increased $987 thousand above the final budget is mainly attributable
to a recovery from the pandemic, a CPI increase applied to many of the charges for
services, and increases in areas such as Fire inspection and plan check fees, Planning
Service fees, Paramedic Transport, and Recreation and Cultural Arts programming;
• Use of money and property increased $849 thousand above the final budget due to
increased investment income with the booming security market in FY 2022-23.
For the City's general fund, amounts available for appropriation of $82,331,978 was $13,354,378 lower
than actual revenues of $95,686,356. Actual expenditures excluding other financing uses were
$70,227,099 which was $4,911,114 lower than the final budget of $75,138,213, excluding other
financing uses. The net effect of these variances between actual and budgeted was an increase in
budgetary fund balance of $18,265,492.
Page 159 of 393
CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets: The City's investment in capital assets for its governmental and business -type
activities as of June 30, 2023, amounts to $133,309,640 (net of accumulated depreciation). This
investment in capital assets includes land, buildings and improvements, vehicles and equipment,
furniture and equipment, park facilities, roads, highways, streets, bridges, right -to -use lease related
land and capital assets, right -to -use PPP assets, and subscription assets.
Capital assets not being depreciated
Land
Construction in progress
Total capital assets not being depreciated
Capital assets being depreciated, net
Buildings and improvements
Furniture and equipment
Vehicles and equipment
Infrastructure
Right -to -use Lease Land
Right -to -use Lease Vehicles and Equipment
Right -to -use PPP Assets
Subscription Assets
Total capital assets being depreciated, net
Total capital assets, net
Governmental
Business -Type
Total
Activities
Activities
Primary Government
2023
2022
2023
2022
2023
2022
35,522,020
29,522,040
-
5,999,980
35,522,020
35,522,020
4,384,297
2,063,479
14,584
1,000,704
4,398,881
3,064,183
39,906,317
31,585,519
14,584
7,000,684
39,920,901
38,586,203
17,750,829
17,428,016
330,228
364,598
18,081,057
17,792,614
-
23,564
28,486
23,564
28,486
4,969,299
5,280,473
575,404
-
5,544,703
5,280,473
40,468,086
42,413,358
21,748,105
20,328,832
62,216,192
62,742,190
168,005
9,078
-
161,063
168,005
170,141
1,091
105,796
-
1,091
105,796
6,506,045
-
6,506,045
-
848,082
-
848,082
7n 111 All
1< 111 711
11 177 1.1
in QQ1 n']n �
01 1QQ '124 Pr
QG 11n In.
$ 110,617,754 $96, 222,240 $ 22, 991,886 $ 27, 883,663 $ 133, 009,640 $ 124, 005,903
Additional information on the City's capital assets can be found in Note 8 of the Notes to Financial
Statements in this report.
Page 160 of 393
CITY OF EL SEGUNDO
MANAGEMENT'S DISCUSSION AND ANALYSIS
JUNE 30, 2023
Long-term debt: The City's governmental activities total debt decreased by $3,019,983, which is
primarily attributed to the principal payment to the Pension Obligation Bonds (POBs) of $6,352,020 and
the increase of claim payable of $3,160,000 and subscription payable of $852,664. The City's business -
type activities total debt decreased by $359,433, which is mainly attributed to the principal payment to
the Pension Obligation Bonds (POBs) of $182,980, and transferring the $202,186 GASB 87 lease from
business -type activities to governmental activities.
Governmental
Business -Type
Total
Activities
Activities
Primary Government
2023
2022
2023
2022
2023
2022
Direct Borrowings:
Finance Purchase Obligation
1,855,162
1,920,577
1,855,162
5,842,713
Loan Obligation
5,497,738
5,842,713
5,497,738
1,920,577
Other Long -Term Debt:
Pension Obligation Bonds
133,743,378
140,095,398
3,856,622
4,039,602
137,600,000
144,135,000
Leases Payable
133,029
117,088
0
202,186
133,029
319,274
Subscription Payable
852,664
852,664
-
Claims Payable
20,590,000
17,430,000
-
-
20,590,000
17,430,000
Compensated Absences
4,699,008
4,985,186
163,909
138,176
4,862,917
5,123,362
Total long-term debt
$ 167, 770,979
$ 170, 990,962 $
4, 220,531 $
4, 779,964
$ 171, 991,510
$ 174, 770,926
Additional information on the City's long-term debt can be found in Note 9 of the Notes to Financial
Statements in this report.
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS
In preparing the budget for 2023-2024 the following economic factors significantly impacted the budget
process:
• The performance of national, state and primarily local economies and its impact on El
Segundo's major revenue sources;
• The inflation impact on the combination of costs increase of labor, operating and maintenance
materials and capital assets;
• The City's Capital Improvement Plan (CIP) projects and financing source options.
CONTACTING THE CITY'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors
with a general overview of the City of El Segundo's finances and to show the City's accountability for
the money it receives. Questions concerning any of the information provided in this report or requests
for additional financial information should be addressed to the City's Finance Department at the City of
El Segundo, 350 Main Street, El Segundo, CA 90245.
Page 161 of 393
FINANCIAL STATEMENTS
Page 162 of 393
CITY OF EL SEGUNDO
STATEMENT OF NET POSITION
JUNE 30, 2023
CURRENT ASSETS
Cash and Investments
Receivables:
Taxes
Accounts
Interest
Notes and Loans
Leases
Due from Other Governments
Inventories
Prepaids
Total Current Assets
NONCURRENT ASSETS
Restricted Cash and Investments
Leases Receivable
Public -Private Partnership (PPP) Receivable
Capital Assets, Not Being Depreciated/Amortized
Capital Assets, Net of Depreciation/Amortization
Total Noncurrent Assets
Total Assets
DEFERRED OUTFLOWS OF RESOURCES
Deferred Outflows of Resources Related to Pensions
Deferred Outflows of Resources Related to OPEB
Total Deferred Outflows of Resources
Primary Government
Governmental Business -Type
Activities Activities Total
$ 92,592,024 $ 49,121,007 $ 141,713,031
6,184,143
-
6,184,143
1,000,714
6,622,249
7,622,963
646,605
-
646,605
49,405
-
49,405
99,281
-
99,281
180,993
-
180,993
177,985
36,279
214,264
117,325
41,763
159,088
101,048,475
55,821,298
156,869,773
12,821,180
1,403,578
14,224,758
64,270,543
-
64,270,543
782,830
-
782,830
39,906,317
14,584
39,920,901
70,711,437
22,677,302
93,388,739
188,492,307
24,095,464
212,587,771
289,540,782 79,916,762 369,457,544
93,164,392 1,334,451 94,498,843
3,153,365 163,201 3,316,566
96,317,757 1,497,652 97,815,409
See accompanying Notes to Financial Statements.
(20)
Page 163 of 393
CITY OF EL SEGUNDO
STATEMENT OF NET POSITION (CONTINUED)
JUNE 30, 2023
CURRENT LIABILITIES
Accounts Payable
Accrued Liabilities
Retention Payable
Accrued Interest
Unearned Revenue
Deposits Payable
Long -Term Liabilities - Due Within One Year
Total Current Liabilities
NONCURRENT LIABILITIES
Long -Term Liabilities - Due in More Than One Year
Aggregate Net Pension Liability
Net Other Postemployment Benefit Liability
Total Noncurrent Liabilities
Total Liabilities
DEFERRED INFLOWS OF RESOURCES
Deferred Inflows of Resources Related to Pensions
Deferred Inflows of Resources Related to OPEB
Deferred Inflows of Resources Related to Leases
Deferred Inflows of Resources Related to
Public -Private Partnership
Total Deferred Inflows of Resources
NET POSITION
Net Investment in Capital Assets
Restricted for:
Public Safety
Public Works
Economic Development
Community and Cultural
Debt Services
Pension
Unrestricted (Deficit)
Total Net Position
Primary Government
Governmental Business -Type
Activities Activities Total
$ 2,720,568 $
4,519,578
$ 7,240,146
1,959,289
115,991
2,075,280
125,044
-
125,044
1,284,971
-
1,284,971
79,569
8,384
87,953
365,486
203,437
568,923
14,741,114
314,191
15,055,305
21,276,041
5,161,581
26,437,622
152,629,865
3,706,340
156,336,205
27,719,222
1,272,882
28,992,104
30,348,979
1,570,695
31,919,674
210,698,066
6,549,917
217,247,983
231,974,107 11,711,498 243,685,605
53,459,900 - 53,459,900
2,423,991 125,453 2,549,444
64,369,824 - 64,369,824
7,288,875 - 7,288,875
127, 542, 590 125,453 127, 668, 043
101,562,280 22,684,209 124,246,489
2,913,857
- 2,913,857
4,380,324
- 4,380,324
213,859
- 213,859
14,320,682
- 14,320,682
8,792,144
- 8,792,144
4,795,810
- 4,795,810
(110,637,114)
46,893,254 (63,743,860)
$ 26,341,842 $
69,577,463 $ 95,919,305
See accompanying Notes to Financial Statements.
(21)
Page 164 of 393
CITY OF EL SEGUNDO
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2023
Functions/Programs
Expenses
GOVERNMENTAL ACTIVITIES
General Government
$ 22,930,730
Public Safety
98,918,452
Public Works
11,332,554
Community and Cultural
11,520,553
Interest on Long -Term Debt
3,253,661
Total Governmental Activities
147,955,950
BUSINESS -TYPE ACTIVITIES
Water
28,789,265
Sewer
4,481,743
Golf Course
-
EI Segundo Senior Citizen Housing Corp.
778,448
Total Business -Type Activities
34,049,456
Total Primary Government
$ 182,005,406
Program Revenues
Operating
Capital
Total
Charges for
Contributions
Contributions
Program
Services
and Grants
and Grants
Revenues
$ 375,649
$ 124
$ -
$ 375,773
1,926,570
2,107,926
197,819
4,232,315
111,720
1,551,126
1,020,635
2,683,481
8,524,771
2,057,483
1,292,332
11,874,586
10,938,710
5,716,659
2,510,786
19,166,155
33,002,111
-
-
33,002,111
5,178,951
5,178,951
881,046
881,046
39,062,108
39,062,108
$ 50,000,818 $ 5,716,659 $ 2,510,786 $ 58,228,263
See accompanying Notes to Financial Statements.
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Page 165 of 393
CITY OF EL SEGUNDO
STATEMENT OF ACTIVITIES (CONTINUED)
YEAR ENDED JUNE 30, 2023
Net (Expense) Revenue and
Changes in Net Position
Governmental
Business -Type
Functions/Programs
Activities
Activities
Total
GOVERNMENTAL ACTIVITIES
General Government
$ (22,554,957)
$
$ (22,554,957)
Public Safety
(94,686,137)
(94,686,137)
Public Works
(8,649,073)
(8,649,073)
Community and Cultural
354,033
354,033
Interest on Long -Term Debt
(3,253,661)
(3,253,661)
Total Governmental Activities
(128,789,795)
(128,789,795)
BUSINESS -TYPE ACTIVITIES
Water
4,212,846
4,212,846
Sewer
697,208
697,208
Golf Course
-
-
EI Segundo Senior Citizen Housing Corp.
102,598
102,598
Total Business -Type Activities
5,012,652
5,012,652
Total Primary Government
GENERAL REVENUES AND TRANSFERS
Taxes:
Property Taxes, Levied for General Purpose
Transient Occupancy Taxes
Sales Taxes
Utility User Taxes
Franchise Taxes
Business Licenses Taxes
Other Taxes
Total Taxes
Intergovernmental -Motor Vehicle In Lieu
Use of Money and Property, Unrestricted
Other
Transfers
Total General Revenues and Transfers
CHANGE IN NET POSITION
Net Position - Beginning of Year
NET POSITION - END OF YEAR
(128,789,795) 5,012,652 (123,777,143)
10,750,248
10,750,248
14,143,605
14,143,605
17,424,472
17,424,472
7,963,689
7,963,689
5,738,792
5,738,792
12,748,377
12,748,377
9,880,677
9,880,677
78,649,860
78,649,860
2,108,064
-
2,108,064
3,982,103
894,511
4,876,614
1,979,838
-
1,979,838
729,168
(729,168)
-
87,449,033
165,343
87,614,376
(41,340,762)
5,177,995
(36,162,767)
67,682,604
64,399,468
132,082,072
$ 26,341,842 $
69,577,463
$ 95,919,305
See accompanying Notes to Financial Statements.
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Page 167 of 393
FUND FINANCIAL STATEMENTS
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Page 168 of 393
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Page 169 of 393
GOVERNMENTAL FUNDS
FINANCIAL STATEMENTS
General Fund — To account for and report all financial resources not accounted for and reported in
another fund.
Pension Obligation Bonds Debt Service Fund — Accounts for the payments of interest and principal
of the pension obligation bonds.
Nonmajor Governmental Funds — To account for the aggregate of all the nonmajor governmental
funds.
(27)
Page 170 of 393
CITY OF EL SEGUNDO
BALANCE SHEET - GOVERNMENTAL FUNDS
JUNE 30, 2023
Pension
Obligation
Nonmajor
Bonds Debt
Governmental
General
Service Fund
Funds
Total
ASSETS
Cash and Investments
$
45,655,743
$ -
$ 28,736,102
$
74,391,845
Restricted Cash and Investments
4,795,810
8,025,370
-
12,821,180
Receivables:
Taxes
6,184,143
-
-
6,184,143
Accounts
892,106
-
40,982
933,088
Interest
646,605
-
-
646,605
Notes and Loans
-
-
49,405
49,405
Leases
64,369,824
-
-
64,369,824
Public -Private Partnership
782,830
-
-
782,830
Due from Other Funds
227,052
-
-
227,052
Due from Other Governments
5,006
-
175,987
180,993
Inventories
177,985
-
-
177,985
Prepaids
117,325
-
-
117,325
Total Assets
$
123,854,429
$ 8,025,370
$ 29,002,476
$
160,882,275
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
LIABILITIES
Accounts Payable
$
2,088,729
$ -
$ 630,281
$
2,719,010
Accrued Liabilities
1,922,782
-
25,284
1,948,066
Retentions Payable
49,305
-
75,739
125,044
Due to Other Funds
-
-
227,052
227,052
Unearned Revenue
79,569
-
-
79,569
Deposits Payable
336,790
-
28,696
365,486
Advances From Other Funds
5,577,910
-
-
5,577,910
Total Liabilities
10,055,085
-
987,052
11,042,137
DEFERRED INFLOWS OF RESOURCES
Related to Leases
64,369,824
-
-
64,369,824
Related to Public -Private Partnership
782,830
-
-
782,830
Total Deferred Inflows of Resources
65,152,654
-
-
65,152,654
FUND BALANCES
Nonspendable
295,310
-
-
295,310
Restricted
4,795,810
8,025,370
22,371,229
35,192,409
Assigned
2,149,724
-
5,855,027
8,004,751
Unassigned (Deficit)
41,405,846
-
(210,832)
41,195,014
Total Fund Balances
48,646,690
8,025,370
28,015,424
84,687,484
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
123,854,429
$ 8,025,370
$ 29,002,476
$
160,882,275
See accompanying Notes to Financial Statements.
(28)
Page 171 of 393
CITY OF EL SEGUNDO
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
TO THE GOVERNMENT -WIDE STATEMENT OF NET POSITION
YEAR ENDED JUNE 30, 2023
Total Fund Balances -Total Governmental Funds
Amounts reported for governmental activities in the Statement of Net Position are
different because:
Capital assets used in governmental activities are not financial
resources and are not reported in the funds:
Amount Reported in Government -Wide Statement of Position:
Capital Assets, Nondepreciable
Capital Assets, Depreciable, Net (Net of $2,959,356 reported in ISF)
Interest is recognized when due and, therefore, interest payable is not reported in the
governmental funds.
Long-term liabilities were not due and payable in the current period. Therefore, they were
not reported in the Governmental Funds' Balance Sheet.
Finance Purchase and Loan Obligations
Pension Obligation Bonds
Leases Payable
Subscriptions Payable
Compensated Absences
Pension and OPEB related liabilities applicable to the City's governmental activities are not
due and payable in the current period and, therefore, are not reported in the governmental
funds. Deferred outflows of resources and deferred inflows of resources related to pension
and OPEB are only reported in the government -wide financial statements.
Deferred Outflows of Resources Related to Pensions (Net of $232,475 reported in ISF.)
Deferred Inflows of Resources Related to Pensions (Net of $0 reported in ISF.)
Aggregate Net Pension Liability (Net of $221,750 reported in ISF.)
Deferred Outflows of Resources Related to OPEB (Net of $15,399 reported in ISF.)
Deferred Inflows of Resources Related to OPEB (Net of $11,837 reported in ISF.)
Net OPEB Liability (Net of $148,204 reported in ISF.)
Deferred inflows of resources related to right -to -use PPP assets are not reported in the
governmental funds, but are reported in government -wide financial statements.
Internal service funds are used by management to charge the costs of equipment
replacement, general liability, and workers' compensation to individual funds. The assets
and liabilities of the internal service funds are included in the governmental activities
in the Government -Wide Statement of Net Position.
Net Position of Governmental Activities
84,687,484
39,906,317
67,752,081
(1,284,971)
(7,352,900)
(133,743,378)
(133,029)
(852,664)
(4,699,008)
92,931,917
(53,459,900)
(27,497,472)
3,137,966
(2,412,154)
(30,200,775)
(6,506,045)
6,068,373
$ 26,341,842
See accompanying Notes to Financial Statements.
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Page 172 of 393
CITY OF EL SEGUNDO
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES
IN FUND BALANCES - GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2023
REVENUES
Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Use of Money and Property
Fines and Forfeitures
Developer Fees
Miscellaneous
Total Revenues
EXPENDITURES
Current:
General Government
Public Safety
Public Works
Community and Cultural
Capital Outlay
Debt Service:
Principal Retirement
Interest
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Subscription Payable Issuance
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
NET CHANGE IN FUND BALANCES
Fund Balances - Beginning of year
FUND BALANCES - END OF YEAR
Pension
Obligation
Nonmajor
Bonds Debt
Governmental
General
Service Fund
Funds
Total
$ 65,860,963
$ -
$ 40,520
$ 65,901,483
15,895,698
-
63,610
15,959,308
2,176,534
-
6,841,169
9,017,703
6,053,608
-
1,141,025
7,194,633
3,699,555
3,312
317,060
4,019,927
386,774
-
77,902
464,676
-
-
240,864
240,864
1,613,224
-
1,220,408
2,833,632
95,686,356
3,312
9,942,558
105,632,226
19,557,795
-
17,656
19,575,451
32,915,357
-
2,188,980
35,104,337
7,487,457
-
467,564
7,955,021
8,605,046
-
1,282,963
9,888,009
865,507
-
4,517,618
5,383,125
653,235
6,352,020
344,975
7,350,230
142,702
2,957,340
162,735
3,262,777
70,227,099
9,309,360
8,982,491
88,518,950
25,459,257
(9,306,048)
960,067
17,113,276
804,887
-
-
804,887
205,000
9,497,694
4,151,162
13,853,856
(18,872,803)
-
(50,742)
(18,923,545)
(17,862,916)
9,497,694
4,100,420
(4,264,802)
7,596,341
191,646
5,060,487
12,848,474
41,050,349
7,833,724
22,954,937
71,839,010
$ 48,646,690
$ 8,025,370
$ 28,015,424
$ 84,687,484
See accompanying Notes to Financial Statements.
(30)
Page 173 of 393
CITY OF EL SEGUNDO
RECONCILIATION OF THE GOVERNMENT FUNDS STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE GOVERNMENT -WIDE
STATEMENT OF ACTIVITIES AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2023
Net Change in Fund Balances - Total Governmental Funds
$ 12,848,474
Amounts reported for governmental activities in the Statement of Activities are
different because:
Acquisition of capital assets was reported as expenditures in the governmental funds.
However, in the Government -Wide Statement of Activities, the cost of those assets
was allocated over the estimated useful lives as depreciation/amortization expense.
The following is the amount by which capital outlays exceeded depreciation in the
current period:
Capital Outlay
5,151,297
Depreciation/Amortization (Net of $658,803 reported in ISF)
(4,670,021)
The transfer of capital assets and lease payable from business -type activities to
governmental activities is reported as an interfund transfer in Government -Wide
Statement of Activities and not reported in the governmental funds.
5,958,857
Long-term compensated absences expense was reported in the Government -Wide
Statement of Activities, but it did not require the use of current financial resources.
Therefore, the change in long-term compensated absences was not reported in the
governmental funds.
286,178
OPEB and pension expenses were reported in the Government -Wide Statement of
Activities, but it did not require the use of current financial resources. Therefore, the
increase in OPEB liability and net pension liabilities were not reported as an expenditure
in the governmental funds.
OPEB credit (expense) net of reporting contribution made after measurement date
reported in deferred outflows of resources in the Government -Wide Statement of
Net Position, but reported as OPEB expense in the governmental fund.
1,213,030
Pension credit (expense) net of reporting contribution made after measurement
date reported in deferred outflows of resources in the Government -Wide Statement
of Net Position, but reported as pension expense in the governmental fund.
(66,988,624)
Proceeds from long-term debt provided current financial resources to governmental
funds, but issuing debt increased long-term liabilities in the Government -Wide
Statement of Net Position. Principal repayment was an expenditure in the governmental
funds, but the repayment reduced long-term liabilities in the Government -Wide
Statement of Net Position.
Subscription Payable Issuance
(804,887)
Principal Repayments of Long -Term Debt
7,350,230
Interest Accrual on Long -Term Debt
9,116
Amortization of deferred inflows of resources related to the right -to -use PPP assets.
328,790
Certain revenues in the governmental funds are unavailable if they are not collected
within the prescribed time period after year-end. Those revenues are recognized on
the accrual basis in the Government -Wide Statements.
(74,996)
Internal service funds were used by management to charge the costs of certain
activities, such as equipment replacement and insurance, to individual funds. The net
revenue of the internal service funds was reported with governmental activities.
(1,948,206)
Change in Net Position of Governmental Activities
$ (41,340,762)
See accompanying Notes to Financial Statements.
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Page 175 of 393
PROPRIETARY FUNDS
FINANCIAL STATEMENTS
Water Fund — To account for water utility revenues, including service fees and installation charges, and
all expenses related to the construction and maintenance of the City's water distribution system.
Sewer Fund — To account for user charges, fees, and all operating costs associated with the operation,
maintenance, upgrade, and periodic reconstructions of the City's wastewater collection system.
Golf Course Fund — Previously to account for revenues from user fees and expenses incurred for the
operation and maintenance of "The Lakes at El Segundo" golf facility. In fiscal year 2022-23, Golf
Course Fund became one of the City's General Fund components.
Nonmajor Enterprise Funds — To account for the aggregate of all the nonmajor enterprise funds.
Internal Service Funds — To account for financing of goods and services provided by one department
to other departments of the City on a cost -reimbursement basis.
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Page 176 of 393
CITY OF EL SEGUNDO
STATEMENT OF NET POSITION — PROPRIETARY FUNDS
JUNE 30, 2023
Business -Type Activities - Enterprise Funds
Nonmajor
Enterprise
Funds
El Segundo Senior
Citizen Housing
Golf
Corporation
Water
Sewer Course
December 31, 2022
ASSETS
Current Assets:
Cash and Investments
$ 41,839,568
$ 6,773,507 $
$ 507,932
Accounts Receivable
5,744,031
874,218
4,000
Inventories
36,279
-
-
Prepaids
-
-
41,763
Total Current Assets
47,619,878
7,647,725
553,695
Noncurrent Assets:
Advances to Other Funds
-
-
-
Restricted Cash
140,303
90,785
1,172,490
Capital Assets, Not Being Depreciated/Amortized
14,584
-
-
Capital Assets, Net of Depreciation/Amortization
12,228,801
10,094,709
353,792
Total Noncurrent Assets
12,383,688
10,185,494
1,526,282
Total Assets
60,003,566
17,833,219
2,079,977
DEFERRED OUTFLOWS OF RESOURCES
Deferred Outflows of Resources Related to Pension
833,448
501,003
-
Deferred Outflows of Resources Related to OPEB
91,903
71,298
Total Deferred Outflows of Resources
925,351
572,301
See accompanying Notes to Financial Statements.
(34)
Page 177 of 393
CITY OF EL SEGUNDO
STATEMENT OF NET POSITION — PROPRIETARY FUNDS (CONTINUED)
JUNE 30, 2023
Business -Type
Governmental
Activities -
Activities -
Enterprise
Internal
Funds Total
Service Funds
ASSETS
Current Assets:
Cash and Investments
$ 49,121,007
$ 18,200,179
Accounts Receivable
6,622,249
67,626
Inventories
36,279
-
Prepaids
41,763
-
Total Current Assets
55,821,298
18,267,805
Noncurrent Assets:
Advances to Other Funds
-
5,577,910
Restricted Cash
1,403,578
-
Capital Assets, Not Being Depreciated/Amortized
14,584
-
Capital Assets, Net of Depreciation/Amortization
22,677,302
2,959,356
Total Noncurrent Assets
24,095,464
8,537,266
Total Assets
79,916,762
26,805,071
DEFERRED OUTFLOWS OF RESOURCES
Deferred Outflows of Resources Related to Pension
1,334,451
232,475
Deferred Outflows of Resources Related to OPEB
163,201
15,399
Total Deferred Outflows of Resources
1,497,652
247,874
See accompanying Notes to Financial Statements.
(35)
Page 178 of 393
CITY OF EL SEGUNDO
STATEMENT OF NET POSITION — PROPRIETARY FUNDS (CONTINUED)
JUNE 30, 2023
LIABILITIES
Current Liabilities:
Accounts Payable
Accrued Liabilities
Unearned Revenue
Deposits Payable
Claims and Judgments, Current Portion
Compensated Absences, Current Portion
Leases Payable, Current Portion
Pension Obligation Bonds, Current Portion
Total Current Liabilities
Noncurrent Liabilities:
Advances from Other Funds
Claims and Judgments
Compensated Absence
Pension Bonds Payable
Aggregate Net Pension Liability
Net Other Postemployment Benefit Liability
Total Noncurrent Liabilities
Total Liabilities
DEFERRED INFLOWS OF RESOURCES
Deferred Inflows of Resources Related to OPEB
Total Deferred Inflows of Resources
NET POSITION
Net Investment in Capital Assets
Unrestricted (Deficit)
Total Net Position
Business -Type Activities - Enterprise Funds
Nonmajor
Enterprise
Funds
El Segundo Senior
Citizen Housing
Golf Corporation
Water Sewer Course December 31, 2022
$ 4,378,524 $
134,910 $
73,789
42,202
134,215
76,346
49,265
114,495
74,085 _
4,777,369
300,462
30,038
8,260
2,280,303
1,387,739
794,995
477,887
884,502
686,193
8,767,207 2,860,541
70,646 54,807
70,646 54,807
$ 6,144
8,384
69,222
83,750
83,750
12,238,045 10,092,372 353,792
39,853,019 5,397,800 1,642,435
$ 52,091,064 $ 15,490,172 $ $ 1,996,227
See accompanying Notes to Financial Statements.
(36)
Page 179 of 393
CITY OF EL SEGUNDO
STATEMENT OF NET POSITION — PROPRIETARY FUNDS (CONTINUED)
JUNE 30, 2023
Business -Type
Governmental
Activities -
Activities -
Enterprise
Internal
Funds Total
Service Funds
LIABILITIES
Current Liabilities:
Accounts Payable
$ 4,519,578
$ 1,558
Accrued Liabilities
115,991
11,223
Unearned Revenue
8,384
-
Deposits Payable
203,437
-
Claims and Judgments, Current Portion
-
4,493,894
Compensated Absences, Current Portion
125,611
-
Leases Payable, Current Portion
-
Pension Obligation Bonds, Current Portion
188,580
-
Total Current Liabilities
5,161,581
4,506,675
Noncurrent Liabilities:
Advances from Other Funds
-
-
Claims and Judgments
-
16,096,106
Compensated Absence
38,298
-
Pension Bonds Payable
3,668,042
-
Aggregate Net Pension Liability
1,272,882
221,750
Net Other Postemployment Benefit Liability
1,570,695
148,204
Total Noncurrent Liabilities
6,549,917
16,466,060
Total Liabilities
11,711,498
20,972,735
DEFERRED INFLOWS OF RESOURCES
Deferred Inflows of Resources Related to OPEB
125,453
11,837
Total Deferred Inflows of Resources
125,453
11,837
NET POSITION
Net Investment in Capital Assets
22,684,209
2,959,356
Unrestricted (Deficit)
46,893,254
3,109,017
Total Net Position
$ 69,577,463
$ 6,068,373
See accompanying Notes to Financial Statements.
(37)
Page 180 of 393
CITY OF EL SEGUNDO
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN
NET POSITION - PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2023
Business -Type Activities - Enterprise Funds
Nonmajor
Enterprise
Funds
El Segundo Senior
Citizen Housing
Golf
Corporation
Water
Sewer Course
December 31, 2022
OPERATING REVENUES
Sales and Service Charges
$ 32,971,210
$ 5,178,951 $
$ 875,530
Interdepartmental Charges
-
-
-
Miscellaneous
30,901
-
5,516
Total Operating Revenues
33,002,111
5,178,951
881,046
OPERATING EXPENSES
Personnel Services
1,797,863
1,049,626
-
Materials and Supplies
109,538
109,838
-
Purchased Water/Utilities
24,403,010
-
155,595
Insurance and Claims
1,000,000
500,000
115,023
Contractual Services
176,316
1,697,214
183,500
Repairs and Maintenance
252,745
262,866
218,760
Administrative Cost
800,000
409,093
66,278
Depreciation/Amortization
198,176
419,707
39,292
Total Operating Expenses
28,737,648
4,448,344
778,448
OPERATING INCOME (LOSS)
4,264,463
730,607
102,598
NONOPERATING REVENUES (EXPENSES)
Interest Revenue
748,792
125,500
20,219
Interest Expense
(51,617)
(33,399)
-
Loss on Disposal of Capital Assets
(6,161,043)
Forgiveness of Debt
-
-
202,186
-
Total Nonoperating Revenues (Expenses)
697,175
92,101
(5,958,857)
20,219
INCOME (LOSS) BEFORE CAPITAL
CONTRIBUTIONS
4,961,638
822,708
(5,958,857)
122,817
TRANSFERS
Transfers In
81,538
-
5,229,689
-
Transfers Out
-
(81,538)
-
Total Transfers
81,538
(81,538)
5,229,689
-
CHANGES IN NET POSITION
5,043,176
741,170
(729,168)
122,817
Net Position - Beginning of Year
47,047,888
14,749,002
729,168
1,873,410
NET POSITION - END OF YEAR
$ 52,091,064 $
15,490,172 $
$
1,996,227
See accompanying Notes to Financial Statements.
(38)
Page 181 of 393
CITY OF EL SEGUNDO
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN
NET POSITION — PROPRIETARY FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2023
Business -Type
Governmental
Activities -
Activities -
Enterprise
Internal
Funds Total
Service Funds
OPERATING REVENUES
Sales and Service Charges
$ 39,025,691
$ -
Interdepartmental Charges
-
7,846,839
Miscellaneous
36,417
933,571
Total Operating Revenues
39,062,108
8,780,410
OPERATING EXPENSES
Personnel Services
2,847,489
370,325
Materials and Supplies
219,376
256,603
Purchased Water/Utilities
24,558,605
-
Insurance and Claims
1,615,023
9,391,761
Contractual Services
2,057,030
-
Repairs and Maintenance
734,371
Administrative Cost
1,275,371
-
Depreciation/Amortization
657,175
658,803
Total Operating Expenses
33,964,440
10,677,492
OPERATING INCOME (LOSS)
5,097,668
(1,897,082)
NONOPERATING REVENUES (EXPENSES)
Interest Revenue
894,511
Interest Expense
(85,016)
-
Loss on Disposal of Capital Assets
(6,161,043)
108,876
Forgvieness of Debt
202,186
-
Total Nonoperating Revenues (Expenses)
(5,149,362)
108,876
INCOME (LOSS) BEFORE CAPITAL
(51,694)
(1,788,206)
CONTRIBUTIONS
TRANSFERS
Transfers In
5,311,227
Transfers Out
(81,538)
(160,000)
Total Transfers
5,229,689
(160,000)
CHANGES IN NET POSITION
5,177,995
(1,948,206)
Net Position - Beginning of Year
64,399,468
8,016,579
NET POSITION - END OF YEAR
$ 69,577,463 $
6,068,373
See accompanying Notes to Financial Statements.
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Page 182 of 393
CITY OF EL SEGUNDO
STATEMENT OF CASH FLOWS — PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from Customers and Users
Payments for Insurance Claims
Payments to Suppliers
Payments to Employees
Net Cash Provided by Operating Activities
CASH FLOWS FROM NONCAPITAL FINANCING
ACTIVITIES
Cash Receipts from (Payments to) Other Funds
Repayments of Bonds Payable
Interest Expense
Net Cash Used by Noncapital
Financing Activities
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and Construction of Capital Assets
Proceeds From Disposition of Capital Assets
Net Cash Used by Capital and
Related Financing Activities
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Received
Net Cash Provided by Investing
Activities
NET CHANGE IN CASH AND CASH EQUIVALENTS
Cash and Cash Equivalents - Beginning of Year
CASH AND CASH EQUIVALENTS - END OF YEAR
CASH AND CASH EQUIVALENTS
Cash and Investments
Restricted Cash
Business -Type Activities - Enterprise Funds
Nonmajor
Enterprise
Funds
El Segundo Senior
Citizen Housing
Golf Corporation
Water Sewer Course December 31, 2022
$ 33,590,398 $ 5,184,702 $ $
- - 878,110
(27,614,112) (2,923,957) (750,273)
(1,616,963) (954,378) -
4,359,323 1,306,367 127,837
81,538 (81,538) (538,657) -
(111,095) (71,885)
(51,617) (33,399)
(81,174) (186,822) (538,657)
(1,032,389) (594,052)
(1,032,389) (594,052)
748,791 125,500 20,219
748,791 125,500 20,219
3,994,551 650,993 (538,657) 148,056
37,985,320 6,213,299 538,657 1,532,366
$ 41,979,871 $ 6,864,292 $ - $ 1,680,422
$ 41,839,568 $ 6,773,507 $ $ 507,932
140,303 90,785 1,172,490
$ 41,979,871 $ 6,864,292 $ $ 1,680,422
See accompanying Notes to Financial Statements.
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Page 183 of 393
CITY OF EL SEGUNDO
STATEMENT OF CASH FLOWS — PROPRIETARY FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2023
Business -Type
Governmental
Activities -
Activities -
Enterprise
Internal
Funds Total
Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from Customers and Users
$ 38,775,100
$ 8,920,124
Payments for Insurance Claims
878,110
(6,321,513)
Payments to Suppliers
(31,288,342)
(256,603)
Payments to Employees
(2,571,341)
(319,749)
Net Cash Provided by Operating Activities
5,793,527
2,022,259
CASH FLOWS FROM NONCAPITAL FINANCING
ACTIVITIES
Cash Receipts from (Payments to) Other Funds (538,657) (160,000)
Repayments of Bonds Payable (182,980)
Interest Expense (85,016)
Net Cash Used by Noncapital
Financing Activities (806,653) (160,000)
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and Construction of Capital Assets (1,626,441) (527,811)
Proceeds From Disposition of Capital Assets 108,876
Net Cash Used by Capital and
Related Financing Activities (1,626,441) (418,935)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest Received 894,510
Net Cash Provided by Investing
Activities 894,510 -
NET CHANGE IN CASH AND CASH EQUIVALENTS 4,254,943 1,443,324
Cash and Cash Equivalents - Beginning of Year 46,269,642 16,756,855
CASH AND CASH EQUIVALENTS - END OF YEAR $ 50,524,585 $ 18,200,179
CASH AND CASH EQUIVALENTS
Cash and Investments $ 49,121,007 $ 18,200,179
Restricted Cash 1,403,578 -
$ 50,524,585 $ 18,200,179
See accompanying Notes to Financial Statements.
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Page 184 of 393
CITY OF EL SEGUNDO
STATEMENT OF CASH FLOWS — PROPRIETARY FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2023
Business -Type Activities - Enterprise Funds
Nonmajor
Enterprise
Funds
El Segundo Senior
Citizen Housing
Golf Corporation
Water Sewer Course December 31, 2022
RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH PROVIDED BY
OPERATING ACTIVITIES:
Operating Income (Loss)
$ 4,264,463 $
730,607 $
$ 102,598
Adjustments to Reconcile Operating Income (Loss)
to Net Cash Provided by Operating Activities:
Depreciation/Amortization
198,176
419,707
39,292
(Increase) Decrease in:
Accounts Receivable
588,287
5,751
(4,000)
Inventory
22,415
-
Prepaid Items
3,208
3,208
(9,816)
Deferred Outflows of Resources - Pension
(702,839)
(422,491)
Deferred Outflows of Resources - OPEB
29,003
22,500
Increase (Decrease) in:
Accounts Payable
(889,124)
54,641
(4,687)
Accrued Liabilities
8,239
(2,795)
Retentions Payable
(39,111)
-
Unearned Revenue
-
1,064
Deposits Payable
21,870
3,386
Claims and Judgements
-
-
-
Compensated Absences Payable
20,625
5,109
Net Pension Liability
1,470,063
883,684
Net Other Postemployment Liability
(17,311)
(13,429)
Deferred Inflows of Resources - Pension
(571,422)
(343,493)
Deferred Inflows of Resources - OPEB
(47,219)
(36,632)
-
Total Adjustments
94,860
575,760
25,239
Net Cash Provided by Operating Activities
$ 4,359,323 $
1,306,367 $
$ 127,837
NONCASH INVESTING, CAPITAL
AND FINANCING ACTIVITIES
Transfer of Noncash Assets and Liabilities
to the General Fund $ $ $ 5,768,346 $
See accompanying Notes to Financial Statements.
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Page 185 of 393
CITY OF EL SEGUNDO
STATEMENT OF CASH FLOWS — PROPRIETARY FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2023
Business -Type
Governmental
Activities -
Activities -
Enterprise
Internal
Funds Total
Service Funds
RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH PROVIDED BY
OPERATING ACTIVITIES:
Operating Income (Loss)
$ 5,097,668
$ (1,897,082)
Adjustments to Reconcile Operating Income (Loss)
to Net Cash Provided by Operating Activities:
Depreciation/Amortization
657,175
658,803
(Increase) Decrease in:
Accounts Receivable
590,038
139,714
Inventory
22,415
-
Prepaid Items
(3,400)
Deferred Outflows of Resources - Pension
(1,125,330)
(194,978)
Deferred Outflows of Resources - OPEB
51,503
4,860
Increase (Decrease) in:
Accounts Payable
(839,170)
(58,406)
Accrued Liabilities
5,444
(31,346)
Retentions Payable
(39,111)
Unearned Revenue
1,064
Deposits Payable
25,256
-
Claims and Judgements
-
3,160,000
Compensated Absences Payable
25,734
-
Net Pension Liability
2,353,747
415,558
Net Other Postemployment Liability
(30,740)
(2,901)
Deferred Inflows of Resources - Pension
(914,915)
(164,051)
Deferred Inflows of Resources - OPEB
(83,851)
(7,912)
Total Adjustments
695,859
3,919,341
Net Cash Provided by Operating Activities
$ 5,793,527
$ 2,022,259
NONCASH INVESTING, CAPITAL
AND FINANCING ACTIVITIES
Transfer of Noncash Assets and Liabilities
to the General Fund
$ 5,768,346
$
See accompanying Notes to Financial Statements.
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Page 187 of 393
NOTES TO THE
FINANCIAL STATEMENTS
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Page 189 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of El Segundo, California (the City), have been
prepared in conformity with accounting principles generally accepted in the United States of
America (U.S. GAAP) as applied to governmental agencies. The Governmental Accounting
Standards Board (GASB) is the accepted standard setting body for establishing
governmental accounting and financial reporting principles. The following is a summary of
the significant policies:
Financial Reporting Entity
The City was incorporated on January 18, 1917, under the laws of the state of California and
enjoys all the rights and privileges applicable to a general law city. The City is governed by
an elected five -member board.
Blended Component Unit
Blended component units are, in substance, part of the primary government's operations,
even though they are legally separate entities. Thus, blended component units are
appropriately presented as funds of the primary government.
The El Segundo Senior Citizen Housing Corporation, dba: Park Vista (the Corporation), is a
California nonprofit public benefit corporation created by the City of El Segundo in 1984 to
operate a low income senior apartment complex. The apartment complex was built and
funded by the City. In 1987, the complex was ready for occupancy. Rather than operate the
complex as a fund of the City, the City elected to form the Corporation to facilitate better
communication with the residents who live there. The Corporation is managed by a seven -
member Board of Directors, appointed by the City Council, all of whom are unpaid
volunteers. The City is financially accountable and has the ability to impose its will on the
Corporation which has the potential to provide specific financial benefits to, or impose
specific financial burdens on, the City. The City is the sole corporate member of the
Corporation, as identified in the Corporation's articles of incorporation. As such, the activities
of the Corporation are presented as a blended component unit in the proprietary fund
financial statements as a nonmajor enterprise fund.
The Corporation's fiscal year end is December 31, which is different than the City's fiscal
year-end. Separate financial statements may be obtained at City Hall, City of El Segundo,
350 Main Street, El Segundo, CA 90245.
Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a
separate accounting entity. The operations of each fund are accounted for by providing a
separate set of self -balancing accounts that comprise its assets, liabilities, fund equity,
revenues and expenditures or expenses, as appropriate. City resources are allocated to and
accounted for in individual funds based upon the purposes for which they are to be spent
and the means by which spending activities are controlled.
The statement of net position reports separate sections for Deferred Outflows of Resources
and Deferred Inflows of Resources, when applicable.
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Page 190 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(CONTINUED)
Basis of Accounting and Measurement Focus (Continued)
Deferred Outflows of Resources — represent outflows of resources (consumption of net
assets) that apply to future periods and that, therefore, will not be recognized as an
expense until that time. The City has items related to pensions and OPEB that qualify for
reporting in this category.
Deferred Inflows of Resources — represent inflows of resources (acquisition of net
assets) that apply to future periods and that, therefore, are not recognized as revenue
until that time. The City has items related to unavailable revenues, leases, public private
partnerships, pensions, and OPEB that qualify for reporting in this category.
Government —Wide Financial Statements
The government -wide financial statements are presented on an "economic resources"
measurement focus and the accrual basis of accounting. Accordingly, all of the City's
assets, deferred outflows of resources, liabilities, and deferred inflows of resources,
including capital assets, as well as infrastructure assets, and long-term liabilities, are
included in the accompanying statement of net position. The statement of activities presents
changes in net position. Under the accrual basis of accounting, revenues are recognized in
the period in which they are earned while expenses are recognized in the period in which
the liability is incurred. Fiduciary activities are not included in these statements.
Certain types of transactions are reported as program revenues for the City in three
categories:
Charges for Services
Operating Grants and Contributions
Capital Grants and Contributions
Certain eliminations have been made in regard to interfund activities, payables, and
receivables. All internal balances in the statement of net position have been eliminated
except those representing balances between the governmental activities and the business -
type activities, which are presented as internal balances and eliminated in the total primary
government column. In the statement of activities, internal service fund transactions have
been eliminated; however, those transactions between governmental and business -type
activities have not been eliminated. The following interfund activities have been eliminated:
• Due from and to Other Funds
• Transfers In and Out
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Page 191 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(CONTINUED)
Basis of Accounting and Measurement Focus (Continued)
Governmental Fund Financial Statements
All governmental funds are accounted for on a spending, or "current financial resources"
measurement focus and the modified accrual basis of accounting. Accordingly, only current
assets and current liabilities are included on the balance sheet. The statement of revenues,
expenditures, and changes in fund balances present increases (revenues and other
financing sources) and decreases (expenditures and other financing uses) in fund balances.
Under the modified accrual basis of accounting, revenues are recognized in the accounting
period in which they become both measurable and available to finance expenditures of the
current period.
Revenues are recognized as soon as they are both "measurable" and "available". Revenues
are considered to be available when they are collectible within the current period or soon
enough thereafter to pay liabilities of the current period. For these purposes, the City
considers revenues to be available if they are collected within 60 days of the end of the
current fiscal period. The primary revenue sources, which have been treated as susceptible
to accrual by the City, are property taxes, other local taxes, franchise fees, forfeitures and
penalties, motor license fees, rents and concessions, interest revenue, and state and federal
grants and subventions. Expenditures are recorded in the accounting period in which the
related fund liability is incurred.
Reconciliations of the fund financial statements to the government -wide financial statements
are provided to explain the differences. Certain indirect costs are included as part of the
program expenses reported for individual functions and activities.
The City's fund structure includes the following fund types:
➢ Special Revenue Funds — are used to account for proceeds of specific revenue
sources that are legally restricted or otherwise committed for specific purposes.
➢ Capital Projects Funds — are used to account for resources restricted or assigned for
capital improvements.
➢ Debt Service Funds — are used to account for resources restricted or assigned for
expenditure of principal and interest.
The City reports the following major governmental fund:
➢ General Fund — The General Fund is used to account for and report all financial
resources not accounted for and reported in another fund.
➢ Pension Obligation Bonds Debt Service Fund — Accounts for the payments of
interest and principal of the pension obligation bonds.
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Page 192 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(CONTINUED)
Basis of Accounting and Measurement Focus (Continued)
Proprietary Fund Financial Statements
Proprietary funds are accounted for using the "economic resources" measurement focus
and the accrual basis of accounting. Accordingly, all assets, deferred outflows of resources,
liabilities, and deferred inflows of resources (whether current or noncurrent) are included on
the statement of net position. The statement of revenues, expenses, and changes in net
position presents increases (revenues) and decreases (expenses) in total net position.
Under the accrual basis of accounting, revenues are recognized in the period in which they
are earned while expenses are recognized in the period in which the liability is incurred.
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 proprietary funds are charges to customers for sales
and services. Operating expenses for the proprietary funds include the costs 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.
A separate column representing internal service funds is also presented in these
statements. However, internal service balances and activities have been combined with the
governmental activities and business -type activities in the government -wide financial
statements. The City's internal service funds include three individual funds which provide
services directly to other City funds. These areas of service include general liability, workers'
compensation, and equipment replacement.
The City reports the following proprietary funds:
Enterprise Funds
➢ Water Fund — The Water Fund, which is reported as a major fund, accounts for water
utility revenues, including service fees and installation charges, and all expenses
related to the construction and maintenance of the City's water distribution system.
➢ Sewer Fund — The Sewer Fund, which is reported as a major fund, accounts for user
charges, fees, and all operating costs associated with the operation, maintenance,
upgrade, and periodic reconstructions of the City's wastewater collection system.
➢ Golf Course Fund — The Golf Course Fund, which was previously reported as a major
fund, accounted for revenues from user fees and expenses incurred for the operation
and maintenance of "The Lakes at El Segundo" golf facility. In fiscal year 2022-23, as
a result of the ground lease agreement (Note 4) and public -private partnership (Note
5), the Golf Course Fund became one of the City's General Fund components.
➢ Nonmajor Enterprise Funds — Accounts for revenues and expenses of the aggregate
nonmajor enterprise funds.
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Page 193 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(CONTINUED)
Basis of Accounting and Measurement Focus (Continued)
Internal Service Funds
The Internal Service Funds account for financing of goods and services provided by one
department to other departments of the City on a cost -reimbursement basis.
Adoption of New Accounting Standards
GASB Statement No. 94, Public -Private and Public -Public Partnerships and Availability
Payment Arrangements
In March 2020, the GASB issued GASB Statement No. 94, Public -Private and Public -Public
Partnerships and Availability Payment Arrangements. This standard provides accounting
and financial reporting requirements for public -private and public -public partnership
arrangements (PPPs) that either meet the definition of an SCA or are not within the scope of
Statement 87, as amended. This standard also provides guidance for accounting and
financial reporting for availability payment arrangements (APAs), which are arrangements in
which a government compensates an operator for services that may include designing,
constructing, financing, maintaining, or operating an underlying nonfinancial asset for a
period of time in an exchange or exchange -like transaction.
The City adopted the requirements of the requirements of the guidance effective July 1,
2022, and has applied the provisions of this standard to the beginning of the period of
adoption. There was no change to the beginning net position as a result of the
implementation of this standard.
Adoption of New Accounting Standards
GASB Statement No. 96, Subscription -Based Information Technology Arrangements
In May 2020, the GASB issued GASB Statement No. 96, Subscription -Based Information
Technology Arrangements. This standard defines a subscription -based information
technology arrangement (SBITA); establishes that a SBITA results in a right -to -use
subscription asset (an intangible asset) and a corresponding subscription liability; provides
the capitalization criteria for outlays other than subscription payments, including
implementation costs of a SBITA; and requires note disclosures regarding a SBITA.
The City adopted the requirements of the requirements of the guidance effective July 1,
2022, and has applied the provisions of this standard to the beginning of the period of
adoption. There was no change to the beginning net position as a result of the
implementation of this standard. The City is reporting subscription assets in Note 7 and
subscription payables in Note 8.
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Page 194 of 393
NOTE 1
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(CONTINUED)
Cash and Investments
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 the date of
acquisition. All cash and investments of proprietary funds are held in the City's investment
pool. These cash pools have the general characteristics of a demand deposit account,
therefore, all cash and investments in the proprietary funds are considered cash and cash
equivalents for statement of cash flows purposes.
Investments are stated at fair value (quoted market price or best available estimate thereof).
Fair Value Measurement
U.S. GAAP defines fair value, establishes a framework for measuring fair value, and
establishes disclosure about fair value measurement. Investments, unless otherwise
specified at fair value in the financial statements, are categorized based upon the level of
judgment associated with the inputs used to measure their fair value. Levels of inputs are as
follows:
Level 1 — Inputs are unadjusted, quoted prices for identical assets or liabilities in active
markets at the measurement date.
Level 2 — Inputs, other than quoted prices included in Level 1, that are observable for the
assets or liabilities through corroboration with market data at the measurement date.
Level 3 — Unobservable inputs that reflect management's best estimate of what market
participants would use in pricing the assets or liabilities at the measurement date.
Interfund Transactions
Activity between funds that are representative
outstanding at the end of the fiscal year are referre
current portion of interfund loans). Any residual
governmental activities and business -type activities
financial statements as "internal balances".
Inventories and Prepaid Items
d
of lending/borrowing arrangements
to as "due from/to other funds" (i.e.,
balances outstanding between the
are reported in the government -wide
Inventories within the various fund types consist of materials and supplies which are valued
at cost on a first -in, first -out basis. Reported expenditures reflect the consumption method of
recognizing inventory- related expenditures.
Certain payments to vendors reflect costs applicable to future accounting periods and are
recorded as prepaid items in both the government -wide and fund financial statements.
A nonspendable fund balance has been reported in the governmental funds to show that
inventories and prepaid items do not constitute "available spendable resources", even
though they are a component of current assets.
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Page 195 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(CONTINUED)
Capital Assets
In the government -wide financial statements, capital assets are recorded at cost where
historical records are available and at an estimated original cost where no historical records
exist. Donated capital assets are valued at their acquisition value. City policy has set the
capitalization threshold for reporting capital assets at $5,000.
The City defines infrastructure assets as the basic physical assets that allow the City to
function. The assets include streets, bridges, sidewalks, drainage systems, and lighting
systems, etc. Each major infrastructure system can be divided into subsystems. For
example, the street system can be subdivided into pavement, curb and gutters, sidewalks,
medians, streetlights, landscaping, and land. These subsystems were not delineated in the
basic financial statements. The appropriate operating department maintains information
regarding the subsystems.
Major outlays for capital assets and improvements are capitalized as projects are
constructed. Capital assets acquired under capital lease are capitalized at the net present
value of the total lease payments.
Capital assets used in operations are depreciated over their estimated useful lives using the
straight-line method. The lives used for depreciation purposes are as follows:
Buildings/Structures and Improvements 50 Years
Vehicles and Equipment 5 to 50 Years
Infrastructure 25 to 100 Years
Right -to -use lease assets are initially measured at the present value of payments expected
to be made during the lease term, adjusted for lease payments made at or before the lease
commencement date, plus certain initial direct costs. Subsequently, the lease asset is
amortized in a systematic and rational manner over the shorter of the lease term or the
useful life of the underlying asset.
Subscription assets are initially measured as the sum of the present value of payments
expected to be made during the subscription term, payments associated with the SBITA
contract made to the SBITA vendor at the commencement of the subscription term, when
applicable, and capitalizable implementation costs, less any SBITA vendor incentives
received form the SBITA vendor at the commencement of the SBITA term. Subscription
assets are amortized in a systematic and rational manner over the shorter of the
subscription term or the useful life of the underlying IT assets.
Compensated Absences
It is the City's policy to accrue annual leave when incurred in the government -wide financial
statements and the proprietary funds. In governmental funds, the costs for annual leave that
are expected to be liquidated with expendable available financial resources are reported as
an expenditure and reported as a liability of the governmental fund only if they have
matured.
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Page 196 of 393
NOTE 1
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(CONTINUED)
Compensated Absences (Continued)
A liability is recorded for unused sick leave balances only to the extent that it is probable that
the unused balances will result in termination payments. This is estimated by including in the
liability the unused balances of employees currently entitled to receive termination benefits,
as well as those who are expected to become eligible to receive termination benefits as a
result of continuing their employment with the City. Other amounts of unused sick leave are
excluded from the liability since their payment is contingent solely upon the occurrence of a
future event (illness) which is outside the control of the City and the employee.
Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and
deferred inflows of resources related to pensions, and pension expense, information about
the fiduciary net position of the plans and additions to/deductions from the plans' fiduciary
net position have been determined on the same basis as they are reported by the plans
(Note 9). For this purpose, benefit payments (including refunds of employee contributions)
are recognized when due and payable in accordance with benefit terms. Investments are
reported at fair value.
The following timeframes are used for pension reporting:
C;aIPFRS
Valuation Date
Measurement Date
Measurement Period
PARS
Valuation Date
Measurement Date
Measurement Period
June 30, 2021
June 30, 2022
July 1, 2021 to June 30, 2022
June 30, 2022
September 30, 2022
October 1, 2021 to September 30, 2022
Gains and losses related to changes in total pension liability and fiduciary net position are
recognized in pension expense systematically over time. The first amortized amounts are
recognized in pension expense for the year the gain or loss occurs. The remaining amounts
are categorized as deferred outflows and deferred inflows of resources related to pensions
and are to be recognized in future pension expense. The amortization period differs
depending on the source of the gain or loss. The difference between projected and actual
earnings is amortized straight-line over five years. All other amounts are amortized straight-
line over the average expected remaining service lives of all members that are provided with
benefits (active, inactive, and retired) as of the beginning of the measurement period.
(54)
Page 197 of 393
NOTE 1
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(CONTINUED)
Other Postemployment Benefits (OPEB) Plan
For the purpose 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 OPEB Plan and additions to/deductions from the OPEB
Plan's fiduciary net position have been determined on the same basis as they are reported
by the Plan (Note 9). For this purpose, the OPEB Plan recognizes benefit payments when
due and payable in accordance with the benefit terms. Investments are reported at fair
value, except for money market investments, which are reported at amortized cost.
The following timeframes are used for reported OPEB reporting:
Valuation Date
Measurement Date
Measurement Period
June 30, 2021
June 30, 2023
July 1, 2022 to June 30, 2023
Gains and losses related to changes in total OPEB liability and fiduciary net position are
recognized in OPEB expense systematically over time. The first amortized amounts are
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 amortization period differs depending on
the sources of gain or loss. The difference between projected and actual earnings is
amortized on a straight-line basis over five years. All other amounts are amortized on a
straight-line basis over the average expected remaining service lives of all members that are
provided with benefits (active, inactive, and retired) at the beginning of the measurement
period.
Claims Payable
Claims payable in the Internal Service Fund represents estimates of claims against the City.
The estimated claims payable represents the City's best estimate of the amount to be paid
on workers' compensation and general liability claims. Losses for claims incurred but not
reported are also recorded if the probable amount of loss can be reasonably estimated.
Long -Term Debt
In the government -wide financial statements and proprietary fund financial statements, long-
term debt and other long-term obligations are reported as liabilities in the appropriate
activities. Bond premium and discounts are deferred and amortized over the life of the
bonds using the effective interest method. Bonds payable are reported net of the applicable
bond premium or discount. Bond issuance costs are expensed when incurred.
The governmental fund financial statements do not present long-term liabilities.
Consequently, long-term debt is shown as a reconciling item in the reconciliation of the
governmental funds balance sheet to the government -wide statement of net position.
(55)
Page 198 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(CONTINUED)
Property Taxes
Property taxes are attached as an enforceable lien on property at January 1. Taxes are
levied on July 1 and are payable in two installments on December 10 and April 10. Any
unpaid amounts at the end of the fiscal year are recorded as accounts receivable. The
County of Los Angeles bills and collects the property taxes and substantially remits the
amount due to the City in installments during the year. Historically, the City has received
substantially all of the taxes levied within two years from the date they are levied. The
County is permitted by state law (Article XIIIA of the California Constitution) to levy taxes at
1 % of full market value (at time of purchase) and can increase the property's value no more
than 2% per year.
Net Position and Fund Balances
In the government -wide financial statements and proprietary fund financial statements, net
position is classified as follows:
Net Investment in Capital Assets — This component of net position consists of capital
assets, net of accumulated depreciation, reduced by the outstanding balances of debt
and other payables that are attributable to the acquisition, construction, or improvement
of those assets.
Restricted — This component of net position consists of restricted assets reduced by
liabilities and deferred outflows and inflows of resources related to those assets.
Unrestricted — This component of net position is the amount of the assets, deferred
outflows of resources, liabilities, and deferred inflows of resources that are not included
in the determination of net investment in capital assets or the restricted component of
net position.
In the governmental fund financial statements, fund balances are classified as follows:
Nonspendable — Nonspendable fund balances are items that cannot be spent because
they are not in spendable form, such as prepaid items and inventories, or items that are
legally or contractually required to be maintained intact, such as principal of an
endowment or revolving loan funds.
Restricted — Restricted fund balances encompass the portion of net fund resources
subject to externally enforceable legal restrictions. This includes externally imposed
restrictions by creditors, such as through debt covenants, grantors, contributors, laws or
regulations of other governments, as well as restrictions imposed by law through
constitutional provisions or enabling legislation.
(56)
Page 199 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(CONTINUED)
Net Position and Fund Balances (Continued)
Committed — Committed fund balances encompass the portion of net fund resources,
the use of which is constrained by limitations that the government imposes upon itself at
its highest level of decision making, normally the governing body, and that remain
binding unless removed in the same manner. The City Council is considered the highest
authority for the City. Adoption of a resolution by the City Council is required to commit
resources or to rescind the commitment.
Assigned — Assigned fund balances encompass the portion of net fund resources
reflecting the government's intended use of resources. Assignment of resources can be
done by the highest level of decision making or by a committee or official designated for
that purpose. The City Council has authorized by resolution the City Finance Officer for
that purpose.
Unassigned — This amount is for any portion of the fund balances that do not fall into one
of the above categories. The General Fund is the only fund that reports a positive
unassigned fund balance amount. In other governmental funds, it is not appropriate to
report a positive unassigned fund balance amount. However, in governmental funds
other than General Fund, if expenditures incurred for specific purposes exceed the
amounts that are restricted, committed or assigned to those purposes, it may be
necessary to report a negative unassigned fund balance in that fund.
Spendinq Policy
Government -Wide Financial Statements and the Proprietary Fund Financial Statements
When expenses are incurred for purposes for which both restricted and unrestricted
components of net position are available, the City's policy is to apply the restricted
component of net position first, then the unrestricted component of net position as needed.
Governmental Fund Financial Statements
When expenditures are incurred for purposes for which all restricted, committed, assigned,
and unassigned fund balances are available, the City's policy is to apply in the following
order, except for instances wherein an ordinance specifies the fund balance:
➢ Restricted
➢ Committed
➢ Assigned
➢ Unassigned
Use of Estimates
The preparation of the basic financial statements in conformity with U.S. GAAP requires
management to make estimates and assumptions that affect certain reported amounts and
disclosures. Accordingly, actual results could differ from those estimates.
(57)
Page 200 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 2 BUDGETARY COMPLIANCE AND DEFICIT FUND BALANCES
Excess of Expenditures Over Appropriations
The following funds had expenditures in excess of appropriations:
Major Governmental Funds:
General Fund
General Government:
City Council
City Attorney
Public Safety:
Animal Control
Public Works:
Administration
Government Buildings
Streets
Storm Drain
Community and Cultural:
Health
Capital Outlay
Debt Service:
Principal Retirement
Interest
Excess of
Expenditures
Over
Appropriations Expenditures Appropriations
$ 253,018
$ 257,563 $
(4,545)
770,450
1,072,592
(302,142)
30,250
33,137
(2,887)
229,379
259,108
(29,729)
2,194,063
2,197,135
(3,072)
2,102,864
2,149,500
(46,636)
177,853
224,835
(46,982)
79,028
176,723
(97,695)
58,200
865,507
(807,307)
-
653,235
(653,235)
-
142,702
(142,702)
(58)
Page 201 of 393
NOTE 2
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
BUDGETARY COMPLIANCE AND DEFICIT FUND BALANCES (CONTINUED)
Excess of Expenditures Over Appropriations (Continued
Excess of
Expenditures
Over
Appropriations
Expenditures
Appropriations
Nonmajor Governmental Funds:
Certified Union Program Agencies
Special Revenue Fund
Community and Cultural
$ 559,643
$ 578,582
$ (18,939)
Measure R Special Revenue Fund
Capital Outlay
600,000
689,580
(89,580)
Federal Grants Special Revenue Fund
Public Safety
29,149
2,015,882
(1,986,733)
Transfer Out
-
5,742
(5,742)
State Grants Special Revenue Fund
Public Safety
3,200
8,418
(5,218)
Community and Cultural
50,000
68,197
(18,197)
Special Revenues/Donations
Special Revenue Fund
Public Safety
-
4,811
(4,811)
Community and Cultural
5,971
104,227
(98,256)
Measure B Special Revenue Fund
Capital Outlay
-
60,383
(60,383)
Facility Loan Debt Service Fund
General Government
-
17,656
(17,656)
Deficit Fund Balances and Net Positions
Funds with deficit fund balances and net position at June 30, 2023 are as follows:
Deficit
Federal Grants Special Revenue Fund
$
150,449
Measure B Special Revenue Fund
60,383
Liability Insurance Internal Service Fund
6,604,610
Workers' Compensation Internal Service Fund
3,892,287
The City expects to eliminate the Special Revenue Fund deficits when future
reimbursements are received from granting agencies. The Liability Insurance and Workers'
Compensation Internal Service Fund deficits are expected to be eliminated through future
interdepartmental charges.
For the year ended June 30, 2023, the Governmental Activities of the City reported a deficit
unrestricted net position of $(110,637,114). This deficit is largely a result of the
implementation of GASB Statement No. 68 in 2015 and GASB Statement No. 75 in 2018
that required the City to report aggregate net pension liabilities and net OPEB liability on the
financial statements. At June 30, 2023, the City has an aggregate net pension liability and a
net OPEB liability of $27,719,222 and $30,348,979, respectively, that is payable from
Governmental Activities.
(59)
Page 202 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 3 CASH AND INVESTMENTS
The City maintains a cash and investment pool, which includes cash balances and
authorized investments of all funds.
Primary Government
Cash and investments as of June 30, 2023 are classified in the accompanying financial
statements as follows:
Government -Wide Statement
of Net Position
Governmental Business -Type
Activities Activities Total
Cash and Investments $ 92,592,024 $ 49,121,007 $ 141,713,031
Restricted Cash 12,821,180 1,403,578 14,224,758
Total Cash and Investments $ 105,413,204 $ 50,524,585 $ 155,937,789
Cash and investments, excluding cash held by the El Segundo Senior Citizen Housing
Corporation, as of June 30, 2023 consist of the following:
Cash and Cash Equivalents:
Petty Cash $ 12,512
Demand Deposits 14,306,076
Restricted Cash in Section 115 Pension Trust 4,795,810
Total Cash and Cash Equivalents 19,114,398
Investments
Money Market Mutual Funds
8,256,458
CAMP
5,184,815
CalTrust
997,516
Corporate Notes
24,005,280
Negotiable Certificates of Deposit
38,082,360
Local Agency Investment Fund
3,582,945
State Obligations
4,372,825
U.S. Treasury Bills
46,474,300
U.S. Government Sponsored Enterprise Securities
5,358,960
Total Investments
136,315,459
Total Cash and Investments $ 155,429,857
Blended Component Unit
Cash held by the El Segundo Senior Citizen Housing Corporation as of December 31, 2022
consist of the following:
Deposits with Financial Institutions
$ 507,932
M
Page 203 of 393
NOTE 3
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
CASH AND INVESTMENTS (CONTINUED)
Deposits
The carrying amounts of the City's demand deposits were $14,306,076 at June 30, 2023.
Bank balances at that date were $4,779,892, the total amount of which was collateralized or
insured with accounts held by the pledging financial institutions in the City's name as
discussed below.
The California Government Code requires California banks and savings and loan
associations to secure the City's cash deposits by pledging securities as collateral. This
Code states that collateral pledged in this manner shall have the effect of perfecting a
security interest in such collateral superior to those of a general creditor. Thus, collateral for
cash deposits is considered to be held in the City's name.
The market value of pledged securities must equal at least 110% of the City's cash deposits.
California law also allows institutions to secure City deposits by pledging first trust deed
mortgage notes having a value of 150% of the City's total cash deposits. The City may
waive collateral requirements for cash deposits, deposits, which are fully insured up to
$250,000 by the Federal Deposit Insurance Corporation (FDIC). The City did not waive the
collateral requirement for deposits insured by FDIC.
The City follows the practice of pooling cash and investments of all funds. Interest income
earned on pooled cash and investments is allocated on an accounting period basis to the
various funds based on the period -end cash and investment balances.
Investments
Under the provision of the City's investment policy, and in accordance with California
Government Code, the following investments are authorized:
Maximum
Authorized Investment Type
Maturity
United States Treasury Obligations
5 Years
U.S. Government Sponsored Enterprise Securities
5 Years
State and Local Agency Bonds
5 Years
Negotiable Certificates of Deposit
5 Years
Local Agency Investment Fund (LAIF)
N/A
Nonnegotiable Certificates of Deposits
5 Years
Medium -Term Notes
5 Years
Mutual Funds
N/A
Maximum Maximum
Percentage Investment in
of Portfolio' One Issuer
No Limit
No Limit
No Limit
30%
No Limit
No Limit
30%
20%
Money Market Mutual Funds N/A 20%
Supranational Obligations 5 Years 30%
County Pooled Investment Funds N/A No Limit
Joint Powers Authority Pool N/A No Limit
N/A - Not Applicable
Excluding amounts held by bond trustees that are not subject to California Government
Code restrictions.
No Limit
No Limit
1%
$250K
$75M
$250K
1%
10%
10%
1%
50%
50%
(61)
Page 204 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 3 CASH AND INVESTMENTS (CONTINUED)
Investments (Continued)
Investment in State Investment Pool
The City is a participant in LAIF which 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, included a portion of the pool funds invested in Structured Notes
and Asset -Backed Securities:
Structured Notes — 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 that have embedded forwards or options.
Asset -Backed Securities — generally mortgage -backed securities that 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 (for example, Collateralized Mortgage
Obligations) or credit card receivables.
As of June 30, 2023, the City had $3,582,945 invested in LAIF, which had invested 1.46% of
the pool investment funds in Structured Notes and Asset -Backed Securities.
The fair value of the City's investment in this pool is reported in the accompanying financial
statements at amounts based upon the City's prorate share of the fair value provided by
LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The
balance available for withdrawal is based on the accounting records maintained by LAIF,
which are recorded on an amortized cost basis.
Investment in Section 115 Pension Trust
The City established a trust account with Charels Schwab Trust Bank to hold assets that are
legally restricted for use in administering the City's CalPERS pension plans. The
Section 115 Pension Trust's specific cash and investments are managed by a third -party
portfolio manager under guidelines approved by the City.
Investment in California Asset Management Program (CAMP)
The City is a voluntary participant in the California Asset Management Program (CAMP) that
is regulated by the California Government Code. The fair value of the City's investment in
this pool is reported in the accompanying financial statements at amounts based upon the
City's pro rata share of the fair value provided by CAMP for the entire CAMP portfolio (in
relation to the amortized cost of that portfolio). The balance available for withdrawal is based
on the accounting records maintained by CAMP, which are recorded on an amortized cost
basis.
(62)
Page 205 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 3 CASH AND INVESTMENTS (CONTINUED)
Fair Value Measurement
As of June 30, 2023, investments are reported at fair value. The following table presents the
fair value measurements of investments on a recurring basis and the levels with GASB 72
fair value hierarchy in which the fair value measurements fall at June 30, 2023:
Investment Type
Money Market Mutual Funds
CAMP
CalTrust
Corporate Notes
Negotiable Certificates of Deposit
Local Agency Investment Fund
State Obligations (')
U.S. Treasury Bills (')
U.S. Government Sponsored
Measurement Input
Significant
Other Observable
Inputs (Level 2) Uncategorized Total
$ - $ 8,256,458 $ 8,256,458
-
5,184,815 5,184,815
-
997,516 997,516
24,005,280
- 24,005,280
38,082,360
- 38,082,360
-
3,582,945 3,582,945
4,372,825
- 4,372,825
46,474,300
- 46,474,300
Enterprise Securities 5,358,960 - 5,358,960
Total $ 112,934,765 $ 18,021,734 $ 136,315,459
Pricing based on Interactive Data Corporation
All investments classified in Level 2 of the fair value hierarchy are valued using specified fair
market value factors or institutional bond quotes.
Risk Disclosures
Interest Rate Risk
As a means of limiting its exposure to fair value losses arising from rising interest rates, the
City's investment policy limits investments to a maximum maturity of five years. At June 30,
2023, the City had the following investment maturities:
Investment Type
Fair Value
Less Than
1 Year
Investment Maturities (in Years)
1 to 2 Years 2 to 3 Years 3 to 4 Years
4 to 5 Years
Money Market Mutual Funds
$ 8,256,458
$ 8,256,458
$
$
$
$
CAMP
5,184,815
5,184,815
CalTrust
997,516
997,516
-
Corporate Notes
24,005,280
496,540
2,168,295
6,260,270
5,721,550
9,358,625
Negotiable Certificates of Deposit
38,082,360
4,328,998
8,632,597
10,808,710
6,687,154
7,624,901
Local Agency Investment Fund
3,582,945
3,582,945
-
-
-
-
State Obligations
4,372,825
2,933,930
1,438,895
-
-
-
U.S. Treasury Bills
46,474,300
-
9,764,100
9,132,800
9,010,200
18,567,200
U.S. Government Sponsored
Enterprise Securities
5,358,960
3,422,575
1,936,385
-
-
-
Total
$ 136,315,459
$ 29,203,777
$ 23,940,272
$ 26,201,780
$ 21,418,904
$ 35,550,726
(63)
Page 206 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 3 CASH AND INVESTMENTS (CONTINUED)
Risk Disclosures (Continued)
Custodial Credit Risk
For deposits, custodial credit risk is the risk that, in the event of the failure of a depository
financial institution, the City will not be able to recover its deposits or will not be able to
recover collateral securities that are in the possession of an outside party. For an
investment, custodial credit risk is the risk that, in the event of the failure of the counterparty
(e.g., broker -dealer), 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.
Concentration of Credit Risk
The City did not have any investments in any one issuer that represent 5% or more of the
City's total investments as of June 30, 2023.
Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to
the holder of the investment. This is measured by the assignment of a rating by a nationally
recognized statistical rating organization. Presented below is the minimum rating required by
(where applicable) the California Government Code or the City's investment policy and the
actual rating (by Standard & Poor's) as of year-end for each investment type:
Investment Type
Minimum
Legal
Rating
Total
AAA
AA
Unrated or
A BBB Exempt (1)
Money Market Mutual Funds
A
$ 8,256,458
$ 8,256,458 $
$ $ $
CAMP
N/A
5,184,815
5,184,815
CalTrust
N/A
997,516
997,516
-
Corporate Notes
A
24,005,280
-
1,427,075
19,442,030 2,890,085 246,090
Negotiable Certificates of
Deposit
A
38,082,360
-
- - 38,082,360
Local Agency Investment
Fund
N/A
3,582,945
-
-
3,582,945
State Obligations
N/A
4,372,825
490,285
3,395,735
486,805
U.S. Treasury Bills
N/A
46,474,300
-
-
46,474,300
U.S. Government Sponsored
Enterprise Securities
N/A
5,358,960
-
4,866,445
492,515
Total
$ 136,315,459
$ 14,929,074 $
9,689,255
$ 19,442,030 $ 2,890,085 $ 89,365,015
(1) U.S. Treasury Bills are exempt from disclosure.
(64)
Page 207 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 4 LEASE RECEIVABLES
On February 6, 2021, the City (lessor) entered into a ground lease agreement with ES
CenterCal, LLC, a Delaware limited liability company (lessee), who subleased the Premises
to Topgolf for the purpose of operating a commercial driving range, full -service restaurant,
clubhouse, and event space. The ground lease includes an initial term of 20 years. ES
CenterCal will then have six options to extend the agreement by five-year increments,
resulting in a potential total agreement term of 50 years. ES CenterCal will make the
following payments to the General Fund: (1) $108,333 monthly ground lease payments for
the driving range from the Fixed Rent Commencement Date, with a 10% increase every five
years, (2) $200,000 annual payment as a community benefit contribution, and (3) 3% of the
Gross Receipts from all beverages sold at the driving range with a minimum guarantee of
$200,000 annually, with a 10% increase every five years. On an annual basis, ES CenterCal
is also required to fund a capital reserve fund at a minimum of $160,000 for the driving
range.
In addition to the ground lease noted above,
long-term, noncancelable lease agreements.
2034 and provide for renewal options of up
$64,369,824 in both lease receivables and
Fund.
the City,
The leas
to 15 ye
deferred i
acting as I
es expire
ars. At June
nflows of r
essor, leases land under
at various dates through
30, 2023, the City has
esources in the General
During the year ended June 30, 2023, the City recognized $95,177 and $1,705,717 in lease
revenue and interest revenue, respectively, pursuant to all of its lease contracts.
Total future minimum lease payments to be received under lease agreements are as
follows:
Year Ending June 30,
2024
2025
2026
2027
2028
2029-2033
2034-2038
2039-2043
2044-2048
2049-2053
2054-2058
2059-2063
2064-2068
2069-2071
Total
Principal
$ 99,281
76,243
79,240
120,806
260,951
1,532,082
2,256,391
3,468,929
5,008,127
6,866,607
9,099,391
11,770,246
14,953,007
8,778,522
$ 64,369,824
Interest Total
$ 1,702,735
1,699,881
1,697,363
1,694,317
1,688,269
8,332,021
8,077,556
7,707,263
7,153,695
6,377,010
5,331,619
3,964,125
2,212,081
307,148
$ 57,945,082
$ 1,802,015
1,776,125
1,776,603
1,815,124
1,949,220
9,864,103
10,333,946
11,176,192
12,161,822
13,243,616
14,431,010
15,734,371
17,165,088
9,085,670
$ 122,314,907
(65)
Page 208 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 5 PUBLIC -PRIVATE PARTNERSHIP
In February 2021, together with the ground lease agreement with ES CenterCal, the City
entered into a public -private partnership (PPP) arrangement with Topgolf, under which
Topgolf will make certain improvements to, operate, maintain and retain the net profits from
the City's Golf Course Facility during the term of the PPP arrangement, which commenced
upon Topgolf's completion of the Golf Course Facility in April 2022 and is conterminous with
the term of the ES CenterCal ground lease of potentially 50 years, unless earlier terminated.
At the end of the arrangement, operation of the Golf Course Facility will be transferred to the
City. The City reports the improvements to the Golf Course Facility as capital assets with a
carrying amount and a related deferred inflow of resources of $6,506,045 as of June 30,
2023.
At the end of each year during the PPP arrangement, Topgolf will remit $20,000 per annum
to the City, with a 10% every five years. At June 30, 2023, the City has recognized a PPP
receivable and a deferred inflow of resources in the amount of $782,830. The discount rate
used to measure the receivable was 2.64%. The agreement requires variable payments
related to revenue sharing arrangements based on future Gross Receipts from all
beverages sold by Topgolf at the Golf Course Facility. Those variable payments are
recognized as inflows of resources in the period in which the obligation for those payments
relate. As of year ended June 30, 2023, the City has not received the variable payment as
required by the agreement.
NOTE 6 NOTES AND LOANS RECEIVABLES
Residential Rehabilitation Program
The balance of notes receivable in the nonmajor governmental funds consists of minor
home repair loans made to qualifying homeowners residing within the City. The balance at
June 30, 2023, was $49,405.
Balance Balance
June 30, 2022 Additions Deletions June 30, 2023
Residential Rehabilitation Program:
CDBG Loans $ 49,405 $ $ $ 49,405
Total $ 49,405 $ $ $ 49,405
Page 209 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 7 INTERFUND ACTIVITIES
Fund Financial Statements
Due From/To Other Funds
At June 30, 2023, the City had the following due from/to other funds:
Due From
Other Funds
Due to Other Funds General Fund
Nonmajor Governmental Funds $ 227,052
The interfund amounts from the General Fund to the Nonmajor Governmental Funds and
the Nonmajor Enterprise Fund are for short-term loans to cover operations.
Advance From/To Other Funds
At June 30, 2023, the City has the following advance from/advance to other funds, which
represents the advance from the Equipment Replacement Fund to fund cash flows in the
previously reported Golf Course Enterprise Fund, which was absorbed into the General
Fund in fiscal year 22-23:
Advance to Other Funds
Equipment Replacement Internal Service
Advance From
Other Funds
General
Fund
$ 5,557,910
Transfers In/Out
At June 30, 2023, the City had the following transfers in/out, which arise in the normal
course of operations:
Transfers In
Governmental Funds Enterprise Funds
Pension
Obligation Nonmajor
General Bonds Debt Governmental Golf
Transfers Out Fund Service Fund Funds Water Course Total
Governmental Funds:
Major Funds:
General Fund
Nonmajor
Governmental Funds
Proprietary Funds:
Sewer
Internal Service Funds
Total
$ - $ 9,497,694 $ 4,145,420 $ $ 5,229,689 $ 18,872,803
45,000 - 5,742 - 50,742
- - 81,538 81,538
160,000 - - - - 160,000
$ 205,000 $ 9,497,694 $ 4,151,162 $ 81,538 $ 5,229,689 $ 19,165,083
(67)
Page 210 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 7 INTERFUND ACTIVITIES (CONTINUED)
Fund Financial Statements (Continued)
Transfers In/Out (Continued9
Administratively, resources may be transferred from one City fund to another. The City made
the following transfers:
• The General Fund transferred $9,497,694 to the Pension Obligation Bonds Debt
Service Fund for debt service payments.
• The General Fund transferred $4,145,420 to Capital Improvement Nonmajor Capital
Projects Fund to fund capital projects.
• The General Fund transferred $5,229,689 to the Golf Course Enterprise Fund to
absorb all the current assets, current liabilities, and advances from other funds to
close the Golf Course Proprietary Fund.
• The Traffic Safety Nonmajor Special Revenue Fund transferred $45,000 to the
General Fund for eligible expenditures.
• The Federal Grants Nonmajor Special Revenue Fund transferred $5,742 to the State
Grants Nonmajor Special Revenue Fund for funding that should have been recorded
as a state grant.
• The Sewer Enterprise Fund transferred $81,538 to the Water Enterprise Fund to
fund capital projects.
• The Equipment Replacement Internal Service Fund transferred $160,000 to the
General Fund to fund capital projects.
Page 211 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 8 CAPITAL ASSETS
Governmental Activities
A summary of changes in capital assets for the governmental activities for the year ended
June 30, 2023 was as follows:
Governmental Activities
Balance
Transfer From
June 30, 2022
Business -Type
Balance
As Restated (1)
Activities
Additions
Deletions
June 30, 2023
Capital Assets, Not
Being Depreciated:
Land and Rights of Way
$ 29,522,040
$ 5,999,980
$ -
$ -
$ 35,522,020
Construction in Progress
2,063,479
-
4,208,310
(1,887,492)
4,384,297
Total Capital Assets,
Not Being Depreciated
31,585,519
5,999,980
4,208,310
(1,887,492)
39,906,317
Capital Assets, Being
Depreciated/Amortized:
Buildings and Improvements
39,321,221
-
1,144,345
-
40,465,566
Vehicles and Equipment
24,527,127
796,811
(599,239)
24,724,699
Infrastructure
95,613,084
-
612,215
96,225,299
Right -to -Use Lease Land
10,680
202,186
-
212,866
Right -to -Use Lease
Vehicles and Equipment
167,984
-
-
167,984
Right -to -Use PPP Assets
-
-
6,834,835
6,834,835
Subscription Assets
454,957
-
804,887
1,259,844
Total Capital Assets, Being
Depreciated/Amortized
160,095,053
202,186
10,193,093
(599,239)
169,891,093
Less Accumulated
Depreciation/Amortization:
Buildings and Improvements
(21,893,205)
-
(821,532)
-
(22,714,737)
Vehicles and Equipment
(19,246,654)
(1,107,985)
599,239
(19,755,400)
Infrastructure
(53,199,726)
(2,557,487)
-
(55,757,213)
Right -to -Use Lease Land
(1,602)
(41,123)
(2,136)
(44,861)
Right -to -Use Lease
Vehicles and Equipment
(62,188)
(99,132)
(5,573)
(166,893)
Right -to -Use PPP Assets
(328,790)
(328,790)
Subscription Assets
(411,762)
-
(411,762)
Total Accumulated
Depreciation/Amortization
(94,403,375)
(41,123)
(5,328,824)
593,666
(99,179,656)
Total Capital Assets, Being
Depreciated/Amortized, Net
65,691,678
161,063
4,864,269
(5,573)
70,711,437
Governmental Activities
Capital Assets, Net
$ 97,277,197
$ 6,161,043
$ 9,072,579
$ (1,893,065)
$ 110,617,754
(1) The beginning balance was restated due to the implementation of GASB Statement
No. 96. See Note 1.
Page 212 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 8 CAPITAL ASSETS (CONTINUED)
Governmental Activities (Continued)
Depreciation and amortization expenses were charged to functions/programs of the
governmental activities for the year ended June 30, 2023 as follows:
General Government $ 1,173,248
Public Safety 514,009
Public Works 2,717,322
Community and Cultural 924,245
Total Depreciation and Amortization Expense $ 5,328,824
Business -Type Activities
A summary of changes in capital assets for the business -type activities, not including the El
Segundo Senior Citizen Housing Corporation, for the year ended June 30, 2023 was as
follows:
Capital Assets, Not
Being Depreciated:
Land
Construction in Progress
Total Capital Assets,
Not Being Depreciated
Capital Assets, Being
Depreciated/Amortized:
Buildings and Improvements
Improvements Other
Than Buildings
Vehicles and Equipment
Infrastructure
Right -to -Use Lease Land
Total Capital Assets, Being
Depreciated/Amortized
Less Accumulated
Depreciation/Amortization:
Buildings and Improvements
Vehicles and Equipment
Infrastructure
Right -to -Use Lease Land
Total Accumulated
Depreciation/Amortization
Total Capital Assets, Being
Depreciated/Amortized, Net
Business -Type Activities
Capital Assets, Net
Business -Type Activities, Not Including the Corporation
Transfer to
Balance Governmental Balance
June 30, 2022 Activities Additions Deletions June 30, 2023
$ 5,999,980 $ (5,999,980) $ - $ - $ -
1,000,704 - 1,626,443 (2,612,563) 14,584
7,000,684 (5,999,980) 1,626,443 (2,612,563) 14,584
3,294,505
3,294,505
853,007
594,052
1,447,059
59,874,847
2,018,509
61,893,356
202,186
(202,186) -
-
64,224,545
(202,186) 2,612,561
66,634,920
(3,294,505)
-
(3,294,505)
(853,007)
(18,647)
(871,654)
(39,546,015)
- (599,236)
(40,145,251)
(41,123)
41,123
(43,734,650) 41,123 (617,883) - (44,311,410)
20,489,895 (161,063) 1,994,678
- 22,323,510
$ 27,490,579 $ (6,161,043) $ 3,621,121 $ (2,612,563) $ 22,338,094
(70)
Page 213 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 8 CAPITAL ASSETS (CONTINUED)
Business -Type Activities (Continued)
Depreciation and amortization expenses for business -type activities, not including the
Corporation, for the year ended June 30, 2023, was charged as follows:
Water $ 198,176
Sewer 419,707
Total Depreciation and Amortization Expense $ 617,883
Blended Component Unit
A summary of changes in capital assets for the El Segundo Senior Citizen Housing
Corporation for the year ended December 31, 2022, was as follows:
Capital Assets, Being Depreciated:
Buildings and Improvements
Furniture and Equipment
Total Capital Assets, Being
Depreciated
Less Accumulated Depreciation:
Buildings and Improvements
Furniture and Equipment
Total Accumulated Depreciation
Total Capital Assets, Being
Depreciated, Net
Total Capital Assets, Net
El Segundo Senior Citizen Housing Corporation
Balance Balance
January 1, 2022 Additions Deletions December 31, 2022
$ 1,046,041 $ $ $ 1,046,041
321,057 321,057
1,367,098 1,367,098
(681,443) (34,370) (715,813)
(292,571) (4,922) (297,493)
(974,014) (39,292) (1,013,306)
393,084 (39,292) 353,792
$ 393,084 $ (39,292) $ $ 353,792
Depreciation expenses for the Corporation for the fiscal year ended December 31, 2022,
was $39,292.
(71)
Page 214 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 9 LONG-TERM LIABILITIES
A summary of changes in long-term liabilities for the year ended June 30, 2023, was as
follows:
Balance
Transfer From
June 30, 2022
Business -Type
Balance
Due within
Due in more
As Restated (1)
Activities
Additions
Deletions
June 30, 2023
One Year
than One Year
Governmental Activities:
Direct Borrowings:
Financed Purchase Obligation:
2003 Parking Structure
$ 1,920,577
$
$
$ 65,415
$ 1,855,162
$ 70,004
$ 1,785,158
Loan Obligation:
2005 Douglas Street Gap
Closure Project
5,842,713
344,975
5,497,738
354,876
5,142,862
Other Long -Term Debt:
Pension Obligation Bonds
140,095,398
6,352,020
133,743,378
6,546,420
127,196,958
Leases Payable
117,088
202,186
186,245
133,029
85,704
47,325
Subscriptions Payable
454,957
-
804,887
407,180
852,664
438,498
414,166
Claims Payable
17,430,000
6,735,199
3,575,199
20,590,000
4,493,894
16,096,106
Compensated Absences
4,985,186
1,235,151
1,521,329
4,699,008
2,751,718
1,947,290
Total
$ 170,845,919
$ 202,186
$ 8,775,237
$ 12,452,363
$ 167,370,979
$ 14,741,114
$ 152,629,865
Transfer To
Balance
Governmental
Balance
Due within
Due in more
June 30, 2022
Activities Additions
Deletions
June 30, 2023
One Year
than One Year
Business -Type Activities:
Compensated Absences
$ 138,176
$ $ 151,344
$ 125,611
$ 163,909
$ 125,611
$ 38,298
Pension Obligation Bonds
4,039,602
-
182,980
3,856,622
188,580
3,668,042
Leases Payable
202,186
(202,186) -
-
-
-
-
Total
$ 4,379,964
$ (202,186) $ 151,344
$ 308,591
$ 4,020,531
$ 314,191
$ 3,706,340
(1) Due to implementation of GASB No. 96.
Typically, the General Fund has been used to liquidate the liability for governmental
activities compensated absences, the finance purchase obligation, leases payable, and
subscriptions payable. The Pension Obligation Bonds Debt Service Fund has been used to
liquidate the Pension Obligation Bonds. The Liability Insurance and Workers' Compensation
Internal Service Funds has been used to liquidate claims payable. The Nonmajor Facility
Lease Debt Service Fund has been used to liquidate the loan obligation.
The Water and Sewer Enterprise Funds typically liquidated the liability for business -type
compensated absences.
Financed Purchase Obligation
2003 Parkinq Structure
On June 18, 2002, the City entered into a finance purchase agreement with 612 Twin
Holdings, LLC to acquire a two story, three level parking structure and certain retail space.
The terms of the agreement include an initial payment of $1,100,000, monthly payments of
$16,167 with an imputed interest rate of 6.80% for 408 months, and a purchase option for
$200,000 due on January 1, 2039.
(72)
Page 215 of 393
NOTE 9
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
LONG-TERM LIABILITIES (CONTINUED)
Financed Purchase Obligation (Continued)
2003 Parking Structure (Continued)
The amount outstanding at June 30, 2023 totaled $1,855,162. The annual debt service
requirements on the finance purchase agreement are as follows:
Year Ending June 30,
2024
2025
2026
2027
2028
2029-2033
2034-2038
Total
Principal
$ 70,004
74,916
80,172
85,797
91,816
565,235
887,222
$ 1,855,162
Interest Total
$ 123,996
119,084
113,828
108,204
102,184
404,765
171,612
$ 1,143, 673
$ 194,000
194,000
194,000
194,001
194,000
970,000
1,058,834
$ 2,998,835
Loan Obligation
2005 Douglas Street Gap Closure Proiect
On September 1, 2005, the City entered into a loan agreement with the California
Infrastructure and Economic Development Bank (CIEDB) whereby CIEDB issued bonds in
the amount of $10,000,000 to finance the Douglas Street Gap Closure Project. The City will
make payments over a 30-year period starting on February 1, 2006, at an interest rate of
2.87% per annum. Interest payments on the lease obligation are due on February 1 and
August 1 of each year.
The amount outstanding at June 30, 2023 totaled $5,497,738. The annual debt service
requirements on the loan are as follows:
Year Ending June 30,
2024
2025
2026
2027
2028
2029-2033
2034-2036
Total
Principal
$ 354,876
365,061
375,538
386,316
397,404
2,164,790
1,453,753
$ 5,497,738
Interest Total
$ 152,693
142,361
131,734
120,801
109,555
367,452
63,371
$ 1,087,967
$ 507,569
507,422
507,272
507,117
506,959
2,532,242
1,517,124
$ 6,585,705
(73)
Page 216 of 393
NOTE 9
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
LONG-TERM LIABILITIES (CONTINUED)
Pension Obligation Bonds
On May 26, 2021, the City issued $144,135,000 of Taxable Pension Obligation Bonds,
Series 2021 (POB), to fund a portion of the City's obligations to CalPERS for the unfunded
actuarial accrued liability with respect to the City's miscellaneous and safety defined benefit
pension plans. The City allocated the POB between governmental activities and business -
type activities as follows:
Governmental Activities $ 133,743,378
Business -Type Activities 3,856,622
Total $ 137,600,000
The POB is due from 2022 through 2040 in annual principal installments of $6,535,000 to
$9,265,000. Interest rates range from 0.191 % to 2.897% and interest is payable semi-
annually on January 1 and July 1. The total outstanding principal as of June 30, 2023, is
$137,600,000. The total annual debt service requirements on the POB are as follows:
Year Ending June 30,
2024
2025
2026
2027
2028
2029-2033
2034-2038
2039-2041
Total
Principal
$ 6,735,000
6,760,000
6,805,000
6,865,000
6,945,000
36,665,000
41,305,000
25,520,000
$ 137,600,000
Interest Total
$ 3,023,796
2,990,144
2,937,614
2,863,955
2,769,475
11,802,478
6,972,414
1,119, 680
$ 34,479,556
$ 9,758,796
9,750,144
9,742,614
9,728,955
9,714,475
48,467,478
48,277,414
26,639,680
$ 172,079,556
The annual debt service requirements will be allocated 97% to governmental activities and
3% to business -type activities.
Leases Payable
The City leases land, vehicles, and equipment for various terms under long-term,
noncancelable lease agreements. The leases expire at various dates through 2026 and
provide for renewal options ranging up to one year. The right -to -use lease assets and the
related accumulated amortization are detailed in Note 8. Total future minimum lease
payments under lease agreements are as follows:
Year Endina June 30.
2024
2025
2026
Total
Governmental Activities
Principal
$ 85,704
45,025
2,300
$ 133,029
Interest
$ 1,321
600
28
$ 1,949
Total
$ 87,025
45,625
2,328
$ 134,978
(74)
Page 217 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 9 LONG-TERM LIABILITIES (CONTINUED)
Subscription -Based Information Technology Arrangements
The City entered into subscription based -information technology arrangements (SBITAs) for
various software. The SBITA arrangements expire at various dates through 2026. The
subscription assets and the related accumulated amortization are detailed in Note 8. The
future subscription payments under SBITA agreements are as follows:
Year Ending June 30,
2024
2025
2026
Total
NOTE 10 RETIREMENT PLANS
Governmental Activities
Principal Interest Total
$ 438,498 $ 6,399 $ 444,897
393,055 3,106 396,161
21,111 164 21,275
$ 852,664 $ 9,669 $ 862,333
Summary
The following is the summary of the net pension (asset) liability and related deferred
outflows of resources and deferred inflows of resources at June 30, 2023, and pension
(credit) expense for the year then ended.
Deferred Outflows of Resources:
Miscellaneous
Safety
PARS
Total Deferred Outflows of Resources
Aggregate Net Pension Liabilities:
Miscellaneous
Safety
PARS
Total Aggregate Net Pension Liabilities
Deferred Inflows of Resources:
Miscellaneous
Safety
PARS
Total Deferred Inflows of Resources
Pension Expense:
Miscellaneous
Safety
PARS
Total Pension Expense
Governmental Business -Type
Ar+ivifl— Ar+iviflo T-fol
$
11,549,387
$
1,334,451
$
12,883,838
80,957,250
-
80,957,250
657,755
-
657,755
$
93,164,392
$
1,334,451
$
94,498,843
$
11,016,522
$
1,272,882
$
12,289,404
14,766,473
-
14,766,473
1,936,227
-
1,936,227
$
27,719,222
$
1,272,882
$
28,992,104
53,459,900
-
53,459,900
$
53,459,900
$
-
$
53,459,900
$
4,464,834
$
515,880
$
4,980,714
67,245,365
-
67,245,365
511,293
-
511,293
$
72,221,492
$
515,880
$
72,737,372
The City elected to join PARS as a means to provide additional funding for the CalPERS
Miscellaneous and Safety defined benefit pension plans. The General Fund contains the
Section 115 Trust balance restricted cash balance of $4,795,810 as of June 30, 2023.
(75)
Page 218 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
California Public Employees' Retirement System (CaIPERS)
General Information about the Pension Plan
Plan Descriptions
The City contributes to the California Public Employees Retirement System (CaIPERS), an
agent multiple -employer defined benefit pension plan for miscellaneous employees and a
cost -sharing multiple -employer defined benefit plan for safety employees. CaIPERS acts as
a common investment and administrative agent for participating public entities within the
state of California. Benefit provisions and all other requirements are established by state
statute and City ordinance. CaIPERS issues publicly available reports that include a full
description of the pension plans regarding benefit provisions, assumptions and membership
information as well as CaIPERS' audited financial statements on the CaIPERS website.
under Forms and Publications.
Benefits Provided
CaIPERS provides retirement and disability benefits, annual cost -of -living adjustments, and
death benefits to plan members and beneficiaries. A classic CaIPERS member or PEPRA
Safety member becomes eligible for service retirement upon attainment of age 50 with at
least five years of credited service. During the year ended June 30, 2013, the California's
Public Employees' Pension Reform Act (PEPRA) went into effect. Employees hired after
January 1, 2013 who are new to the CaIPERS system are part of the PEPRA plan. PEPRA
miscellaneous members become eligible for service retirement upon attainment of age 52
with at least five years of service. The service retirement benefit is a monthly allowance
equal to the product of the benefit factor, years of service, and final compensation. The final
compensation is the monthly average of the member's highest 36 or 12 consecutive months'
full-time equivalent monthly pay. Retirement benefits for classic miscellaneous employees
are calculated as 2% of average final 12 months compensation. Retirement benefit for
PEPRA miscellaneous employees are calculated as 2% of the average final 36 months
compensation. Retirement benefits for classic safety employees are calculated as 3% of the
average final 12 months compensation. Retirement benefits for PEPRA safety employees
are calculated as 2.7% of average final 36 months.
(76)
Page 219 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
California Public Employees' Retirement System (CaIPERS) (Continued)
General Information about the Pension Plan (Continued)
Benefits Provided (Continued)
The following are the benefit provisions for each plan:
Miscellaneous
Miscellaneous
PEPRA
Miscellaneous
Second Tier
Miscellaneous
Rate Plan
Rate Plan
Rate Plan
Hire Date
Prior to
Prior to
On or After
January 1, 2013
January 1, 2013
January 1, 2013
Classic Member
New Member
Benefit Formula
2% @ 55
2% @ 60
2% @ 62
Benefit Vesting Schedule
5 Years Service
5 Years Service
5 Years Service
Benefit Payments
Monthly for Life
Monthly for Life
Monthly for Life
Retirement Age
Minimum 50 Years
Minimum 50 Years
Minimum 52 Years
Safety - Police/Fire
Safety
PEPRA
Safety
Second Tier
Safety
Rate Plan
Rate Plan
Rate Plan
Hire Date
Prior to
Between
On or After
October 6, 2012
October 6, 2012 to
January 1, 2013
December 31, 2012
New Member
Classic Member
Benefit Formula
Police - 3% @ 50
Police - 3% @ 55
2.7% @ 57
Fire -3%@55
Benefit Vesting Schedule
5 Years Service
5 Years Service
5 Years Service
Benefit Payments
Monthly for Life
Monthly for Life
Monthly for Life
Retirement Age
Minimum 50 Years
Minimum 50 Years
Minimum 50 Years
Participants are eligible for nonindustrial disability retirement if the participant becomes
disabled and has at least five years of credited service. There is no special age requirement.
The standard nonindustrial disability retirement benefit is a monthly allowance equal to 1.8%
of final compensation, multiplied by service.
Industrial disability benefits are not offered to miscellaneous employees. The City provides
industrial disability retirement benefit to safety employees. The industrial disability retirement
benefit is a monthly allowance equal to 50% of final compensation.
(77)
Page 220 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
California Public Employees' Retirement System (CaIPERS) (Continued)
General Information about the Pension Plan (Continued)
Benefits Provided (Continued)
An employee's beneficiary may receive the basic death benefit if the employee becomes
deceased while actively employed. The employee must be actively employed with the City
to be eligible for this benefit. An employee's survivor who is eligible for any other pre -
retirement death benefit may choose to receive that death benefit instead of this basic death
benefit. The basic death benefit is a lump -sum in the amount of the employee's accumulated
contributions, where interest is credited each year, plus a lump -sum in the amount of one
month's salary for each completed year of current service, up to a maximum of six months'
salary. For purposes of this benefit, one month's salary is defined as the member's average
monthly full-time rate of compensation during the 12 months preceding death. Upon the
death of a retiree, a one-time lump -sum payment of $500 will be made to the retiree's
designated survivor(s), or to the retiree's estate.
Benefit terms provide for annual cost -of -living adjustments to each employee's retirement
allowance. Beginning the second calendar year after the year of retirement, retirement and
survivor allowances will be annually adjusted on a compound basis by 2%.
Employee Covered by Benefit Terms
At June 30, 2022, the measurement date, the following employees were covered by the
benefit terms under the miscellaneous plans:
Active Employees
Inactive Employees or Beneficiaries Currently
Receiving Benefits
Inactive Employees Entitled to But Not Yet
Receiving Benefits
Total
Cnntributinns
Miscellaneous
Plans
167
387
316
870
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. The
total plan contributions are determined through CaIPERS' annual actuarial valuation
process. The actuarially determined rate is the estimated amount necessary to finance the
costs of benefits earned by employees during the year, with an additional amount to finance
any unfunded accrued liability. The City is required to contribute the difference between the
actuarially determined rate and the contribution rate of employees. City contribution rates
may change if plan contracts are amended. Payments made by the employer to satisfy
contribution requirements that are identified in the pension plan terms as plan member
contribution requirements are classified as plan member contributions.
(78)
Page 221 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
California Public Employees' Retirement System (CaIPERS) (Continued)
General Information about the Pension Plan (Continued)
Contributions (Continued)
The required contribution rates are as follows:
Year Ended June 30, 2023
Miscellaneous Plans
Classic PEPRA
Employer Contribution Rate 8.92% 6.25%
Employee Contribution Rate 7.00% 6.75%
Year Ended June 30, 2023
Safety Plans
Police - Tier 1 Police - Tier 2 Police PEPRA Fire - Tier 1 Fire - PEPRA
Employer Contribution Rate 25.74% 23.68% 13.66% 23.08% 13.66%
Employee Contribution Rate 9.00% 9.00% 13.75% 9.00% 13.75%
Employer contributions for the miscellaneous and safety plans for the year ended June 30,
2023, was $1,667,117 and $3,518,856, respectively.
Net Pension Liability
The City's net pension liability for each Plan is measured as the total pension liability, less
the pension plans' fiduciary net position. The net pension liability of each of the Plans is
measured as of June 30, 2022, using an annual actuarial valuation as of June 30, 2021
rolled forward to June 30, 2022 using standard update procedures.
Actuarial Methods and Assumption Used to Determine Total Pension Liability
A summary of principal assumptions and methods used to determine the net pension liability
of the miscellaneous and safety plans are as follows:
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate
Inflation
Projected Salary Increases
Mortality Rate Table
Post Retirement Benefit Increase
Entry Age Normal
6.90%
2.30%
Varies by Entry Age and Service
(1)
(2)
(1) The mortality table used was developed based on CaIPERS-specific data. The probabilities of mortality are
based on the 2021 CaIPERS Experience Study for the period from 2001 to 2019. Pre -retirement and Post -
retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 published by
the Society of Actuaries. For more details on this table, please refer to the CaIPERS Experience Study and
Review of Actuarial Assumptions report from November 2021 that can be found on the CaIPERS website.
(2) The less of contract COLA or 2.30% until Purchasing Power Protection Allowance Floor on purchasing power
applies, 2.30% thereafter.
(79)
Page 222 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
California Public Employees' Retirement System (CaIPERS) (Continued)
Net Pension Liability (Continued)
Long -Term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a
building-block method in which expected future real rates of return (expected returns, net of
pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CaIPERS took into account both short-
term and long-term market return expectations. Using historical returns all of the funds'
asset classes, expected compound (geometric) returns were calculated over the next 20
years using a building-block approach. The expected rate of return was then adjusted to
account for assumed administrative expenses of 10 Basis points. The expected real rates of
return by asset class are as follows:
Assumed Asset
Real Return
Asset Class 1
Allocation
(a) (b)
Global Equity - Cap -weighted
30.00 %
4.45 %
Global Equity - Non -Cap -weighted
12.00
3.84
Private Equity
13.00
7.28
Treasury
5.00
0.27
Mortgage -backed Securities
5.00
0.50
Investment Grade Corporates
10.00
1.56
High Yield
5.00
2.27
Emerging Market Debt
5.00
2.48
Private Debt
5.00
3.57
Real Assets
15.00
3.21
Leverage
(5.00)
(0.59)
100.00 %
(a) An expected inflation of 2.30% used for this period
(b) Figures are based on the 2021 Asset Liability Management study.
l)isrnunt Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of
cash flows used to determine the discount rate assumed that contributions from plan
members will be made at the current member contribution rates and that contributions from
employers will be made at statutorily required rates, actuarially determined. Based on those
assumptions, the Plan's fiduciary net position was projected to be available to make all
projected future benefit payments of current plan members. Therefore, the long-term
expected rate of return on plan investments was applied to all periods of projected benefit
payments to determine the total pension liability.
M
Page 223 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
California Public Employees' Retirement System (CaIPERS) (Continued)
Change in Assumptions
The discount rate and long-term rate of return decreased from 7.15% to 6.90% and the
inflation rate decreased from 2.50% to 2.30% from the measurement date June 30, 2021 to
June 30, 2022.
Changes in the Net Pension Liability
The following table shows the changes in net pension liability for the City's Miscellaneous
Plan recognized over the measurement period.
Balance - June 30, 2021 (Measurement Date)
Changes Recognized for the Measurement Period:
Service Cost
Interest on the Total Pension Liability
Changes of Benefit Terms
Differences Between Expected and Actual Experience
Changes of Assumptions
Plan to Plan Resource Movement
Contributions from the Employer
Contributions from Employee
Net Investment Income
Benefit Payments, Including Refunds of Employee
Contributions
Administrative Expense
Net Changes
Balance - June 30, 2022 (Measurement Date)
Miscellaneous Plan
Increase (Decrease)
Total Pension
Plan Fiduciary
Net Pension
Liability
Net Position
Liability/(Asset)
(a)
(b)
(c) _ (a) - (b)
$ 129,030,080
$ 140,281,289
$ (11,251,209)
2,395,337
-
2,395,337
8,996,884
8,996,884
243,988
243,988
3,844,839
3,844,839
1,424,177
(1,424,177)
948,037
(948,037)
(10,344,392)
10,344,392
(7,853,920) (7,853,920) -
- (87,387) 87,387
7,627,128 (15,913,485) 23,540,613
$ 136,657,208 $ 124,367,804 $ 12,289,404
Proportionate Share of Net Pension Liability and Pension Expense
The following table shows the City's safety plan's proportionate share of the risk pool
collective net pension liability over the measure period.
Safety Plan
Proportionate
Share of Net
Pension
Liability
Balance at June 30, 2022 (Measurement Date) $ 14,766,473
The City's net pension liability for the safety plan is measured as the proportionate share of
the net pension liability. The City's proportionate share of the net pension liability was based
on a projection of the City's long-term share of contributions to the pension plans relative to
the projected contributions of all participating employers, actuarially determined.
(81)
Page 224 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
California Public Employees' Retirement System (CaIPERS) (Continued)
Changes in the Net Pension Liability (Continued)
Proportionate Share of Net Pension Liability and Pension Expense (Continued)
The City's proportionate share of the net pension liability was as follows:
June 30, 2021 Measurement date
June 30, 2022 Measurement date
Change - Increase (Decrease)
Safety Plan
(1.2460)
0.2149
1.4609 %
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the net pension liability of the plans as of the measurement date,
calculated using the discount rate of 6.90%, as well as what the net pension liability would
be if it were calculated using a discount rate that is one percentage -point lower (5.90%) or
one percentage -point higher (7.90%) than the current rate:
Plan's Net Pension Liability/(Asset)
Discount Current Discount
Rate - 1 % Discount Rate + 1 %
(5.90%) Rate (6.90%) (7.90%)
Miscellaneous Plan $ 29,753,044 $ 12,289,404 $ (2,096,711)
Safety Plan $ 61,069,127 $ 14,766,473 $ (23,075,486)
Pension Plan Fiduciary Net Position
Detailed information about the plan's fiduciary net position is available in the separately
issued CaIPERS financial report. See CaIPERS website for additional information.
(82)
Page 225 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
California Public Employees' Retirement System (CaIPERS) (Continued)
Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related
to Pensions
For the year ended June 30, 2023, the City recognized pension expense in the amounts of
$4,980,714 and $67,245,365 for the miscellaneous plans and safety plans, respectively.
As of year ended June 30, 2023, the City has deferred outflows and deferred inflows of
resources related to the pension plans as follows:
Pension Contribution Made After Measurement Date
Difference Between Expected and Actual Experience
Changes of Assumptions
Net Difference Between Projected and Actual Earning
on Pension Plan Investments
Total
Pension Contribution Made After Measurement Date
Difference Between Expected and Actual Experience
Changes of Assumptions
Difference Between Projected and Actual Earnings on
Pension Plan Investments
Change in Employer's Proportion
Differences Between the Employer's Contributions and
Employer's Proportionate Share of Contributions
Total
Miscellaneous Plan
Deferred Deferred
Outflows Inflows
of Resources of Resources
$ 1,667,117 $ -
263,972 -
2,173,170 -
8,779,579
$ 12,883,838
Safety Plan
Deferred
Deferred
Outflows
Inflows
of Resources
of Resources
$ 3,518,856
$ -
611,131
(160,352)
1,488,908
-
2,331,833 -
25,795,780 (39,904,028)
47,210,742 (13,395,520)
$ 80,957,250 $ (53,459,900)
$1,667,117 and $3,518,856 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 ending June 30, 2024.
(83)
Page 226 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
California Public Employees' Retirement System (CaIPERS) (Continued)
Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related
to Pensions (Continued)
Other amounts reported as deferred outflows and deferred inflows of resources related to
pensions will be recognized in the future pension expense as follows:
Fiscal Year Endina June 30.
2024
2025
2026
2027
Total
Deferred
Deferred
Outflows/
Outflows/
(Inflows) of
(Inflows) of
Resources
Resources
Measurement Safety
Plan Plan
$ 3,686,612
2,228,810
1,337,023
3,964,276
$ 11,216,721
$ 10,100,259
8,679,124
3,776,663
1,422,448
$ 23,978,494
Payable to the Pension Plan
At June 30, 2023, the City had no outstanding amount of contributions to the pension plan
required for the year ended June 30, 2023.
Public Agency Retirement System (PARS)
General Information about the Pension Plan
Plan Description
On September 1, 2008, the City approved the establishment of a Retirement Enhancement
Plan (the Plan) for eligible employees of the Supervisory and Professional Employees'
Association of the City, effective October 1, 2008. Effective November 3, 2015 (Freeze
Date), both benefits service and final pay are frozen. The Plan provides a supplemental
retirement benefit in addition to the employees' current CaIPERS retirement plan. The Plan
is an agent multiple -employer defined benefit plan. The Plan will provide for 0.5% at age 55
for employees who retire from the City under CaIPERS on or after September 30, 2008 and
have 15 years of continuous City service.
The City's Finance Director is the Plan Administrator and is responsible for taking the
necessary actions to implement and administer the Plan in compliance with the Plan
Document and applicable legal requirements. Public Agency Retirement Services (PARS) is
the Trust Administrator and is responsible for Plan accounting, coordinating benefit
distributions with the Trustee, and communicating Plan provisions. Union Bank of California
is the Trustee and is responsible for receiving and investing Plan contributions, safeguarding
Plan assets, and distributing benefits to eligible Plan participants or beneficiaries at the
direction of the Plan Administrator and pursuant to the Plan Document.
(84)
Page 227 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
Public Agency Retirement System (PARS) (Continued)
General Information about the Pension Plan (Continued)
Plan Description (Continued)
The amounts of the benefit payments are calculated by the Trust Administrator and all
accounting and reporting functions are performed by the Trust Administrator. Plan assets
are considered to be held by the third -party administrator on behalf of the employees and
are, therefore, excluded from the accompanying financial statements. The City's
responsibilities for this Plan are not sufficient administrative involvement to constitute a
"holding of assets" by the City in a pension trust fund. The year ended September 30, 2009,
was the first year of the Plan.
The Plan issues a publicly available financial report that includes financial statements and
required supplementary information. The report may be obtained by contacting the Trust
Administrator at the following address or telephone number:
Public Agency Retirement Services,
PARS Trust Administrator
PO Box 12919
Newport Beach, CA 92658-2919
(800) 540-6369
Benefits Provided
Below is the benefits summary provided by the Plan.
Eligibility Supervisory and Professional employees
Full-time employees in the group between August 5, 2008
and October 1, 2012
Before Plan Freeze:
• Retire from City under CalPERS on or after September 30, 2008
• Age 55 with 15 years continuous City service
After Plan Freeze:
• Retire from CalPERS
• Age 55
• Does not need to retire directly from the City
Retirement Benefit Target of 2.5% @ 55 less CalPERS 2%@55
City service from hire date through Freeze Date
Final Pay Highest consecutive 12-month pay as of Freeze Date
PERSable pay including EPMC
COLA 2% after retirement
Normal Form of Benefit Single life annuity
Termination/Disability/ 100% vesting as of Freeze Date
Pre -Retirement Death Benefit Greater of the following:
• Refund of employee contributions with 4.25% interest
• Deferred retirement benefit
(85)
Page 228 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
Public Agency Retirement System (PARS) (Continued)
General Information about the Pension Plan (Continued)
Employees Covered by Benefit Terms
At September 30, 2022, the measurement date, the following employees were covered by
the benefit terms:
Active Employees 4
Inactives Entitled to But Not Yet Receiving Benefits 6
Inactives Currently Receiving Benefits 16
Total 26
Contributions and Funding Policy
The City's funding policy is to make the contribution as determined by the Plan's actuary.
There was no employee contribution after Freeze Date. Members may elect to receive lump -
sum refund of employee contributions with 4.25% interest in lieu of annuity upon
termination, retirement, disability, or death. Employer contributions are determined by
actuarial study performed at least every two years. The Plan's annual pension contribution
for the measurement date ended September 30, 2022, was based on an actuarial valuation
as of June 30, 2020. For the year ended June 30, 2023, the City's contributions totaled
$189,000.
Net Pension Liability
Actuarial Methods and Assumptions Used to Determine Total Pension Liability
The City's net pension liability for the Plan is measured as the total pension liability, less the
pension plan's fiduciary net position. The net pension liability of the Plan is measured as of
September 30, 2022, using an actuarial valuation as of June 30, 2022. A summary of
principal assumptions and methods used to determine the net pension liability is as follows:
Actuarial Cost Method Entry Age Normal
Actuarial Assumptions:
Discount Rate 5.25%
Investment Return 5.25%
Inflation 2.50%
Mortality, Disability, and Termination CalPERS 2000-2019 experience study
Mortality Improvement Projected fully generational with Scale MP-2021
Salary Increases 2.75%
Page 229 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
Public Agency Retirement System (PARS) (Continued)
Net Pension Liability (Continued)
nicrntint Rata
The discount rate used to measure the total pension liability was 5.25%. The projection of
cash flows utilized to determine the discount rate assumed that contributions from the City
would be made at the actuarially determined contribution amount. Based on those
assumptions, the Plan's fiduciary net position was projected to be available to make all
projected future benefit payments of current plan members. Therefore, the long-term
expected rate of return on plan investments was applied to all periods of projected benefit
payments to determine the total pension liability.
The table below reflects target allocation and expected real rate of return by asset classes
for the moderate portfolio selected by the City:
Asset Class
Global Equity
Fixed Income
Cash
Total
Assumed Long -Term Rate of Inflation
Expected Long -Term Net Rate of Return, Rounded
Target
Expected Real
Allocation
Rate of Return
60.00 %
4.56 %
35.00
0.78
5.00
(0.5)
100.00 %
2.50 %
5.25 %
Changes in Assumptions
Experience study was updated from CalPERS 1997-2015 to CalPERS 2000-2019 and
mortality improvement scale was updated from Scale MP-2020 to Scale MP-2021.
Subsequent Events
There were no subsequent events that would materially affect the results in this disclosure.
(87)
Page 230 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
Public Agency Retirement System (PARS) (Continued)
Changes in Net Pension Liability
The table on the following page shows the changes in net pension liability recognized over
the measurement period:
Balance - September 30, 2021
(Measurement Date)
Changes Recognized for the
Measurement Period:
Interest on the Total Pension Liability
Differences Between Expected and
Actual Experience
Changes of Assumptions
Contributions from the Employer
Net Investment Income
Benefit Payments, Including Refunds of
Employee Contributions
Administrative Expense
Net Changes
Balance - September 30, 2022
(Measurement Date)
Increase (Decrease)
Total Pension
Plan Fiduciary
Net Pension
Liability
Net Position
Liability/(Asset)
(a)
(b)
(c) _ (a) - (b)
$ 2,615,115
$ 1,392,229
$ 1,222,886
133,216 - 133,216
496,804 - 496,804
29,748 - 29,748
- 189,000 (189,000)
- (236,068) 236,068
(155,358) (155,358) -
- (6,505) 6,505
504,410 (208,931) 713,341
$ 3,119,525 $ 1,183,298 $ 1,936,227
Sensitivity of Net Pension Liability to Changes in the Discount Rate
The following presents the net pension liability of the Plan as of the measurement date,
calculated using the discount rate of 5.25%, as well as what the net pension liability would
be if it were calculated using a discount rate that is one percentage -point lower (4.25%) or
one percentage- point higher (6.25%) than the current rate:
Discount Rate Current Discount Rate
-1 % Discount 1 %
(4.25%) Rate (5.25%) (6.25%)
Plan's Net Pension Liability $ 2,332,311 $ 1,936,227 $ 1,609,161
Pension Plan Fiduciary Net Position
Detailed information about the PARS California defined benefit pension program's fiduciary
net position, the most recent available audited information is as of June 30, 2022, and is as
follows: total assets: $599,572,064 (cash and cash equivalents of $15,696,828,
contributions receivable of $321,942, investments of $582,587,513, and investment income
receivable of $965,781); total accrued liabilities: $43,998; and fiduciary net position:
$599,528,066. This audited information is on an accrual basis of accounting and
investments are reported at fair value.
Page 231 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 10 RETIREMENT PLANS (CONTINUED)
Public Agency Retirement System (PARS) (Continued)
Pension Expense, Deferred Outflows and Deferred Inflows of Resources Related to
Pensions
For the year ended June 30, 2023, the City incurred pension expense of $511,293 and
reported deferred outflows of resources and deferred inflows of resources related to
pensions from the following sources:
Pension Contribution Made After Measurement Date
Difference Between Expected and Actual Experience
Changes of Assumptions
Net Difference Between Projected and Actual Earning
on Pension Plan Investments
Total
Deferred Deferred
Outflows of Inflows of
Resources Resources
$ 189,000
248,402
61,030
159,323
$ 657,755
Amounts reported as deferred outflows and deferred inflows of resources related to
pensions will be recognized in future pension expense as follows:
Fiscal Year Endina June 30
2024
2025
2026
2027
Total
Deferred
Outflows/
(Inflows) of
Resources
$ 343,164
30,777
32,252
62,562
$ 468.755
Payable to the Pension Plan
At June 30, 2023, the City had no outstanding amount of contributions to the pension plan
required for the year ended June 30, 2023.
Page 232 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 11 OTHER POSTEMPLOYMENT HEALTH BENEFITS
At June 30, 2023, net OPEB liability and related deferred outflows of resources and deferred
inflows of resources are as follows:
Governmental Business -Type
Activities Activities Total
Deferred Outflows of Resources $ 3,153,365 $ 163,201 $ 3,316,566
Net Other Postemployment
Benefit Liability $ 30,348,979 $ 1,570,695 $ 31,919,674
Deferred Inflows of Resources $ 2,423,991 $ 125,453 $ 2,549,444
OPEB Expense $ 2,570,675 $ 133,044 $ 2,703,719
General Information About the OPEB Plan
Plan Description
The City provides postretirement medical benefits under an agent multiple -employer defined
benefit plan to employees who retire directly from the City under CalPERS with age and
service requirements that vary by bargaining unit. For eligible retirees, the City contributes a
portion of the premium for the medical plan selected by the retiree.
Benefit provisions for CaIPERS are established and amended through negotiations between
the city and the respective unions. The plan issues a publicly available financial report that
includes financial statements and required supplementary information for that plan. Those
reports may be obtained from CalPERS on their website www.calpers.ca.gov or by writing or
calling the plans at the following address or telephone number:
CalPERS Member Services Division
P.O. Box 942704 Sacramento, CA 94229-2704
1-888-225-7377
The City has entered into an agreement with California Employers' Retiree Benefit Trust
(CERBT) to prefund the City's net OPEB liability.
Funding Policy and Contributions
The contribution requirements of plan members and the City are established and may be
amended by City Council. The annual contribution is based on the actuarially determined
contribution. For the year ended June 30, 2023, the City's contributions totaled $3,985,790.
M
Page 233 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 11 OTHER POSTEMPLOYMENT HEALTH BENEFITS (CONTINUED)
General Information About the OPEB Plan (Continued)
Employees Covered
At June 30, 2023, the measurement date, membership in the Plan consisted of the
following:
Inactive Plan Member Currently Receiving Benefits 347
Inactive Plan Members Entitled to But Not Yet
Receiving Benefits -
Active Plan Members 242
Total 589
Net OPEB Liability
The City's total OPEB liability was measured as of June 30, 2023, and was determined by
an actuarial valuation as of June 30, 2021, rolled forward to June 30, 2023, using standard
update procedures. A summary of the principal assumptions and methods used to
determine the total OPEB liability is shown below.
Actuarial Methods and Assumptions
The total OPEB liability was determined using the following actuarial assumptions, applied
to all periods included in the measurement, unless otherwise specified:
Actuarial Cost Method Entry Age Method
Actuarial Assumption:
Discount Rate 6.25% - Pre -funded through CalPERS CERBT Asset Strategy #1
Inflation 2.50%
Salary Increases 2.75% per year
Mortality Improvement Projected fully generational with Scale MP-2021
Medical Trend Non -Medicare 6.50% for 2023, Medicare (Non -Kaiser): 5.65% for
2023, Medicare (Kaiser) 4.60% for 2023, all decreasing to an ultimate
rate of 3.75% in 2076.
The actuarial assumptions used in the June 30, 2021 valuation were based on a standard
set of assumptions the actuary has used for similar valuations, modified as appropriate for
the City.
Page 234 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 11 OTHER POSTEMPLOYMENT HEALTH BENEFITS (CONTINUED)
Net OPEB Liability (Continued)
Actuarial Methods and Assumptions (Continued)
The long-term expected rate of return was determined using a building-block method in
which best -estimate ranges of expected future real rates of return (expected returns, net of
OPEB plan investment expense and inflation) are developed for each major asset class.
The asset class percentages are taken from the current composition of CERBT, and the
expected yields are taken form a recent CaIPERS publication for the pension fund:
Asset Class
CERBT Strategy 1:
Global Equity
Fixed Income
TIPS
Commodities
REITs
Total
Assumed Long -Term Rate of Inflation
Expected Long -Term Net Rate of Return, Rounded
Discount Rate
Expected Real
Allocation Rate of Return
49.00 %
4.56 %
23.00
1.56
5.00
(0.08)
3.00
1.22
20.00
4.06
100.00 %
2.50%
6.25%
The discount rate used to measure the total OPEB liability is 6.25%. This is the expected
long-term rate of return on City assets using investment strategy 1 within the California
Employers' Retiree Benefit Trust (CERBT). The projection of cash flows used to determine
the discount rate assumed that the City contribution will be made at rates equal to the
actuarially determined contribution rates. Based on those assumptions, the OPEB plan's
fiduciary net position is projected to cover all future OPEB payments. Therefore, the
discount rate was set equal to the long-term expected rate of return.
(92)
Page 235 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 11 OTHER POSTEMPLOYMENT HEALTH BENEFITS (CONTINUED)
Changes in Net OPEB Liability
Balance - June 30, 2022
(Measurement Date)
Changes Recognized for the
Measurement Period:
Service Cost
Interest on the Net OPEB Liability
Contributions from the Employer
Net Investment Income
Benefit Payments, Including Refunds
of Employee Contributions
Administrative Expense
Net Changes
Balance - June 30, 2023
(Measurement Date)
Increase (Decrease)
Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
(a) (b) (c) = (a) - (b)
$ 61,302,665 $ 28,758,290 $ 32,544,375
1,387,678 - 1,387,678
3,793,974 - 3,793,974
- 3,985,790 (3,985,790)
- 1,847,181 (1,847,181)
(3,973,532) (3,973,532) -
- (26,618) 26,618
1,208,120 1,832,821 (624,701)
$ 62,510,785 $ 30,591,111 $ 31,919,674
Subsequent Events
There were no subsequent events that would materially affect the results presented in this
disclosure.
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate
The following presents the net OPEB liability, as well as what the net OPEB liability would
be if it were calculated using a discount rate that is one -percentage point lower (5.25%) or
one -percentage -point higher (7.25%) than the current discount rate:
Discount Rate Current Discount Rate
-1 % Discount +1 %
(5.25%) Rate (6.25%) (7.25%)
Net OPEB Liability (Assets) $ 39,336,892 $ 31,919,674 $ 25,733,870
(93)
Page 236 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 11 OTHER POSTEMPLOYMENT HEALTH BENEFITS (CONTINUED)
Changes in Net OPEB Liability (Continued)
Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates
The following presents the net OPEB liability, as well as what the net OPEB liability would
be if it were calculated using healthcare cost trend rates that are one -percentage point lower
(5.50% Non -Medicare, 4.65% Medicare Non -Kaiser, 3.60% Medicare Kaiser, decreasing to
an ultimate rate of 2.75% in 2076) or one -percentage point higher (7.50% Non -Medicare,
6.65% Medicare Non -Kaiser, 5.60% Medicare Kaiser, decreasing to an ultimate rate of
4.75% in 2076) than the current healthcare cost trend rates:
Healthcare Healthcare
Cost Trend Cost Trend
Rate -1 % Current Rate +1 %
Net OPEB Liability (Assets) $ 27,184,495 $ 31,919,674 $ 36,304,521
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of
Resources Related to OPEB
For the year ended June 30, 2023, the City' recognized OPEB expense of $2,703,719. At
June 30, 2023, the City reported deferred outflows of resources and deferred inflows of
resources related to OPEB from the following sources:
Difference Between Expected and Actual Experience
Change of Assumptions
Net Difference Between Projected and Actual Earning
on Pension Plan Investments
Total
Deferred Deferred
Outflows of Inflows of
Resources Resources
$ 355,345
1,093,447
1,867,774
$ 3,316,566
$ 1,464,277
1,085,167
$ 2,549,444
The amounts reported as deferred outflows of resources and deferred inflows of resources
related to OPEB will be recognized as future OPEB expense as follows:
Fiscal Year Endina June 30.
2024
2025
2026
2027
Total
Deferred
Outflows/
(Inflows) of
Resources
OPEB Plan
$ (729,996)
288,601
1,268,507
(59,990)
$ 767,122
(94)
Page 237 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 11 OTHER POSTEMPLOYMENT HEALTH BENEFITS (CONTINUED)
Payable to the OPEB Plan
At June 30, 2023, the City had no outstanding amount of contributions to the OPEB plan
required for the year ended June 30, 2023.
NOTE 12 DEFERRED COMPENSATION PLAN
For the benefit of its employees, the City has established deferred compensation plans in
accordance with the Internal Revenue Code (IRC) Section 457 and 401(a). Generally, the
amount of compensation subject to deferral by a participant may not exceed the legal limits
set by the IRC. Funds may be withdrawn by participants upon termination of employment,
retirement, death, or an unforeseeable emergency. The City's contributions to the 401(a)
plan for the year ended June 30, 2023, was $84,754. The City does not contribute to the
457 plan. The deferred compensation plan assets are held in a trust account for the sole
benefit of the employees and their beneficiaries and have been excluded from the City's
reported assets accordingly.
NOTE 13 RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to, and
destruction of assets; errors and omissions; injuries to employees; and natural disasters.
The City maintains self-insurance programs for workers' compensation and general liability
up to a maximum of $500,000 and $750,000 per occurrence, respectively. General liability
claims, which exceed the self-insurance retention, are insured through Independent Cities
Risk Management Authority (ICRMA) up to $30,000,000. Workers compensation claims that
exceed the limit are insured by ICRMA up to the California statutory limits for workers'
compensation.
The City is a member of the ICRMA, a public entity risk pool currently operating as a
common risk management and insurance program for 15 California cities. The City pays an
annual premium to the pool for its excess general liability insurance coverage. The
agreement for information of the ICRMA provides that the pool will be self-sustaining
through member premiums. The City continues to carry commercial companies for all other
risks of loss, which include property insurance, and cyber liability insurance.
Estimates for all liabilities, up to the self -insured levels, have been accrued in the Workers'
Compensation and the General Liability Self -Insurance Internal Service Funds including an
estimate for incurred but not reported claims. Estimates are based on recommended
reserves established by the City's third -party administrators who administer the City's claims
and insurance programs. There have been no significant changes in insurance coverage as
compared to last year and settlements have not exceeded coverage in each of the past
three fiscal years.
(95)
Page 238 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 13 RISK MANAGEMENT (CONTINUED)
The ICRMA has published its own financial report for the year ended June 30, 2023, which
can be obtained from Independent Cities Risk Management Authority, 14156 Magnolia Park,
Sherman Oaks, California.
Changes in the balances of claims liabilities for the current and the last two fiscal years
follow:
Claims Payable
Current Year
Annual
Claims and
Current Year
Claims Payable
Changes
Claims
Balance
Due within
Fiscal Year Ending
Beginning
in Estimates
Payments
Ending
One Year
June 30, 2021
$ 12,926,000
$ 5,191,595
$ (1,930,595)
$ 16,187,000
$ 2,909,007
June 30, 2022
16,187,000
3,899,160
(2,656,160)
17,430,000
3,321,068
June 30, 2023
17,430,000
6,735,199
(3,575,199)
20,590,000
4,493,894
NOTE 14 JOINT POWERS AGREEMENT
Los Angeles Interagency Metropolitan Police Apprehension Crime Task Force
The City is a member of the Los Angeles Interagency Metropolitan Police Apprehension
Crime Task Force (L.A. IMPACT), a joint powers authority of the police departments of cities
and other institutions in Los Angeles County. L.A. Impact was formed July 1, 1991, with the
mission to promote coordinated law enforcement efforts and to address emerging criminal
justice issues, mainly in the areas of drug trafficking and money laundering. The Executive
Council consists of 14 police chiefs and other various police officers. All financial decisions
were made by the Executive Council. The members received monetary distributions from
asset seizures based on their respective resource contribution to the effort. The City does
not have a measurable equity interest in L.A. IMPACT. The net position of L.A. IMPACT
represents a temporary holding of funds to be distributed to various law enforcement
jurisdictions. The distribution of these funds is not determinable until action has been taken
by the courts or the L.A. IMPACT board of directors with respect to the use of these funds.
Complete financial statements for L.A. IMPACT may be obtained at its administrative office
at 5700 South Eastern Avenue Commerce, California 90040-2924.
NOTE 15 COMMITMENTS AND CONTINGENCIES
Litigation
The City is currently a party to various claims and legal proceedings. In management's
opinion, the ultimate liabilities, if any, resulting from such claims and proceedings, will not
materially affect the City's financial position.
El
Page 239 of 393
CITY OF EL SEGUNDO
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023
NOTE 15 COMMITMENTS AND CONTINGENCIES (CONTINUED)
Federal and State Grants
The City participates in a number of federal and state assisted grant programs, which are
subject to program compliance audits by the grantors or their representatives. Final closeout
audits of these programs have not yet been completed. Accordingly, the City's ultimate
compliance with applicable grant requirements will be established at some future date.
Expenditures, if any, which may be disallowed by the granting agencies cannot be
determined at this time, although the City expects such amounts, if any, to be immaterial.
NOTE 16 CLASSIFICATION OF FUND BALANCES
At June 30, 2023, fund balances are classified in the governmental funds as follows:
Pension
Obligation
Nonmajor
Total
General
Bonds Debt
Governmental
Governmental
Fund
Service Fund
Funds
Funds
Nonspendable:
Inventories
$ 177,985
$ -
$ -
$ 177,985
Prepaids
117,325
-
-
117,325
Total Nonspendable
295,310
-
-
295,310
Restricted:
Police
-
-
1,936,316
1,936,316
Fire
-
-
941,365
941,365
Public Works
-
-
4,192,232
4,192,232
Economic Development
-
-
213,859
213,859
Community and Cultural
-
-
14,320,683
14,320,683
Debt Service
-
8,025,370
766,774
8,792,144
Pension
4,795,810
-
-
4,795,810
Total Restricted
4,795,810
8,025,370
22,371,229
35,192,409
Assigned:
Police
248,650
-
-
248,650
Fire
295,421
-
-
295,421
Public Works
874,516
-
-
874,516
Tobacco License
33,573
-
-
33,573
Parks and Recreation
302,312
-
-
302,312
Opioid Crisis Mitigation
58,000
-
-
58,000
Library
93,067
-
-
93,067
Computer Refresh
244,185
-
-
244,185
Capital Outlay
-
-
5,855,027
5,855,027
Total Assigned
2,149,724
-
5,855,027
8,004,751
Unassigned
41,405,846
-
(210,832)
41,195,014
Total Fund Balance
$ 48,646,690
$ 8,025,370
$ 28,015,424
$ 84,687,484
(97)
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Page 241 of 393
REQUIRED SUPPLEMENTARY
INFORMATION (UNAUDITED)
Page 242 of 393
CITY OF EL SEGUNDO
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Use of Money and Property
Fines and Forfeitures
Miscellaneous
Total Revenues
EXPENDITURES
Current:
General Government
City Council
City Treasurer
City Clerk
City Manager
City Attorney
Planning
Building and Safety
Administrative Services
Nondepartmental
Public Safety:
Police
Fire
Animal Control
Communications Center
Public Works:
Administration
Government Buildings
Engineering
Streets
Solid Waste
Storm Drain
Equipment Maintenance
Community and Cultural:
Recreation and Parks
Library
Health
Capital Outlay
Debt Service:
Principal Retirement
Interest
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FINANCING USES
Subscription Payable Issuance
Transfers In
Transfers Out
Total Other Financing Uses
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
Variance with
Final Budget
Positive
Actual (Negative)
$ 52,814,573 $
56,446,573 $
65,860,963
14, 035, 200
13,500,000
15, 895, 698
2,231,761
2,145,306
2,176,534
5,066,150
5,066,150
6,053,608
2,850,500
2,850,500
3,699,555
311,766
376,766
386,774
1,833,683
1,946,683
1,613,224
79,143,633
82,331,978
95,686,356
$ 9,414,390
2,395,698
31,228
987,458
849,055
10,008
(333,459)
13,354,378
216,018
253,018
257,563
(4,545)
334,696
344,696
286,128
58,568
568,511
568,511
387,475
181,036
2,850,002
2,813,002
2,602,667
210,335
770,450
770,450
1,072,592
(302,142)
1,382,610
1,382,633
1,000,457
382,176
1,872,435
1,866,407
1,334,056
532,351
7,231,328
7,454,977
5,846,735
1,608,242
6,859,937
7,041,737
6,770,122
271,615
18,188,285
19,438,285
18,034,349
1,403,936
13,564,266
14, 023,884
12,876,871
1,147, 013
30,250
30,250
33,137
(2,887)
2,159, 711
2,159, 711
1,971,000
188,711
229,379
229,379
259,108
(29,729)
2,069,063
2,194,063
2,197,135
(3,072)
1,065,115
1,422,823
856,755
566,068
2,052,864
2,102,864
2,149,500
(46,636)
761,906
761,113
630,498
130,615
177,853
177,853
224,835
(46,982)
1,178,675
1,208,675
1,169,626
39,049
6,255,389
6,245,389
6,092,291
153,098
2,517,265
2,511,265
2,336,032
175,233
-
79,028
176,723
(97,695)
58,200
865,507
(807,307)
-
653,235
(653,235)
-
-
142,702
(142,702)
72,336,008
75,138,213
70,227,099
4,911,114
6,807,625
7,193,765
25,459,257
18,265,492
-
-
804,887
804,887
3,322,390
2,461,733
205,000
2,256,733
(13,885,120)
(13,885,120)
(18,872,803)
4,987,683
(10,562,730)
(11,423,387)
(17,862,916)
8,049,303
$ (3,755,105) $
(4,229,622)
7,596,341 $
26,314,795
41,050,349
48,646,690
See accompanying Note to Budgetary Comparison Schedule.
(100)
Page 243 of 393
CITY OF EL SEGUNDO
NOTE TO BUDGETARY COMPARISON SCHEDULE
JUNE 30, 2023
NOTE 1 BUDGETARY CONTROL AND ACCOUNTING POLICY
Budgets are adopted on a basis consistent with accounting principles generally accepted in
the United States of America and are used as a management control device. Annual
budgets are adopted for the General Fund, Special Revenue Funds, Debt Service Funds,
and the Capital Projects Funds.
The City Council approves each year's budget submitted by the City Manager prior to the
beginning of the new fiscal year. Public hearings are conducted prior to its adoption by the
City Council. Budgets and adopted supplemental appropriations, where required during the
period, are also approved by the City Council. Intradepartmental budget changes are
approved by the City Manager. The legal level of control, that is defined as the level at which
City Council approval is required for changes, is at the department level for the General
Fund, and functional level for all other funds. During the year, several supplementary
appropriations were necessary. All operating budget appropriations lapse at year-end.
(101)
Page 244 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND
RELATED RATIOS — CALPERS MISCELLANEOUS RATE PLAN
LAST TEN MEASUREMENT PERIODS'
California Public Employees' Retirement System (CaIPERS) — Miscellaneous Rate Plan
Measurement Period
Total Pension Liability:
Service Cost
Interest on Total Pension Liability
Changes of Benefit Terms
Changes of Assumptions
Differences Between Expected and
Actual Experience
Benefit Payments, Including Refunds of Employee
Contributions
Net Change in Total Pension Liability
Total Pension Liability - Beginning
Total Pension Liability - Ending (a)
Pension Fiduciary Net Position:
Contributions - Employer
Contributions - Employee
Net Investment Income
Benefit Payments, Including Refunds of Employee
Contributions
Net Plan to Plan Resource Movement
Administrative Expense
Other Miscellaneous Expense
Net Change in Plan Fiduciary Net Position
Plan Fiduciary Net Position - Beginning
Plan Fiduciary Net Position - Ending (b)
Plan Net Pension (Asset) Liability - Ending (a) - (b)
Plan Fiduciary Net Position as a Percentage
of the Total Pension Liability
Covered Payroll
Plan Net Pension Liability as a Percentage of
Covered Payroll
2021-22 2020-21 2019-20 2018-19
$ 2,395,337 $ 2,167,601 $ 2,088,245 $ 2,026,099
8,996,884 8,786,372 8,447,044 8,219,352
3,844,839 -
243,988 1,386,728 (221,184) (38,811)
(7,853,920) (7,452,811) (6,978,924) (6,762,739)
7,627,128 4,887,890 3,335,181 3,443,901
129,030,080 124,142,190 120,807,009 117,363,108
$ 136,657,208 $ 129,030,080 $ 124,142,190 $ 120,807,009
$ 1,424,177 $
36,323,729 $
3,584,857
948,037
996,706
946,546
(10,344,392)
20,615,898
4,398,867
(7,853,920)
(7,452,811)
(6,978,924)
3,966
(87,387)
(89,792)
(124,138)
(15,913,485)
50,393,730
1,831,174
$ 3,597,197
878,016
5,537,029
(6,762,739)
(127,504)
(60,654)
198
3,061,543
140,281,289 89,887,559 88,056,385 84,994,842
$ 124,367,804 $ 140,281,289 $ 89,887,559 $ 88,056,385
$ 12,289,404 $ (11,251,209) $ 34,254,631 $ 32,750,624
91.01 % 108.72% 72.41 % 72.89%
$ 14,246,696 $ 10,498,129 $ 14,212,445 $ 12,851,508
86.26%-107.17% 241.02% 254.84%
Historical information is presented for measurement periods for which GASB 68 is applicable. Additional years' information
will be displayed as it becomes available.
Notes to Schedule:
Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which
occurred after the June 30, 2017 valuation date. This applies for voluntary benefit changes as well as any offers of
Two Years Additional Service Credit (a.k.a. Golden Handshakes).
Changes of Assumptions: There were no significant changes in assumptions in 2019 to 2021. In 2022, the discount rate and long-term rate
of return decreased from 7.15% to 6.90% and the inflation rate decreased from 2.50% to 2.30%.
(102)
Page 245 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND
RELATED RATIOS — CALPERS MISCELLANEOUS RATE PLAN (CONTINUED)
LAST TEN MEASUREMENT PERIODS'
California Public Employees' Retirement System (CaIPERS) — Miscellaneous Rate Plan
Measurement Period
Total Pension Liability:
Service Cost
Interest on Total Pension Liability
Changes of Benefit Terms
Changes of Assumptions
Differences Between Expected and
Actual Experience
Benefit Payments, Including Refunds of Employee
Contributions
Net Change in Total Pension Liability
Total Pension Liability - Beginning
Total Pension Liability - Ending (a)
Pension Fiduciary Net Position:
Contributions - Employer
Contributions - Employee
Net Investment Income
Benefit Payments, Including Refunds of Employee
Contributions
Net Plan to Plan Resource Movement
Administrative Expense
Other Miscellaneous Expense
Net Change in Plan Fiduciary Net Position
Plan Fiduciary Net Position - Beginning
Plan Fiduciary Net Position - Ending (b)
Plan Net Pension Liability - Ending (a) - (b)
Plan Fiduciary Net Position as a Percentage
of the Total Pension Liability
Covered Payroll
Plan Net Pension Liability as a Percentage of
Covered Payroll
2017-18 2016-17 2015-16 2014-15 2013-14
$ 2,002,276 $ 2,022,687 $ 1,836,590 $ 1,892,820 $ 1,992,358
7,976,930 7,747,566 7,584,214 7,355,288 7,137,756
(464,769) 6,199,889 (1,728,307)
8,203 (813,832) (899,552) (1,400,892)
(6,360,824) (5,830,361) (5,534,415) (5,121,477) (4,825,880)
3,161,816 9,325,949 2,986,837 997,432 4,304,234
114,201,292 104,875,343 101,888,506 100,891,074 96,586,840
$ 117,363,108 $ 114,201,292 $ 104,875,343 $ 101,888,506 $ 100,891,074
$ 3,291,215 $ 2,381,409 $ 2,189,606 $ 1,990,762 $ 2,229,759
905,313 975,818 850,845 883,340 1,271,008
6,839,662 8,294,674 375,088 1,743,059 11,605,717
(6,360,824)
(5,830,361)
(5,534,415)
(5,121,477)
(4,825,880)
(198)
(31,271)
(256)
161,952
(125,728)
(110,739)
(47,032)
(86,704)
(238,760)
-
-
4,310,680
5,679,530
(2,166,164)
(429,068)
10,280,604
80,684,162
75,004,632
77,170,796
77,599,864
67,319,260
$ 84,994,842 $
80,684,162 $
75,004,632 $
77,170,796 $
77,599,864
$ 32,368,266 $
33,517,130 $
29,870,711 $
24,717,710 $
23,291,210
72.42% 70.65% 71.52% 75.74% 76.91 %
$ 12,875,891 $ 13,007,635 $ 12,983,105 $ 13,129,083 $ 13,163,041
251.39% 257.67% 230.07% 188.27% 176.94%
Historical information is presented for measurement periods for which GASB 68 is applicable. Additional years' information
will be displayed as it becomes available.
Notes to Schedule:
Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which
occurred after the June 30, 2017 valuation date. This applies for voluntary benefit changes as well as any offers of
Two Years Additional Service Credit (a.k.a. Golden Handshakes).
Changes of Assumptions: In 2018, demographic assumptions and inflation rate were changed in accordance to the CaIPERS Experience
Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate. In 2017, the discount rate was
reduced from 7.65% to 7.15%. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate
from 7.5% (net of administrative expense) to 7.65% (without a reduction for pension plan administrative
expense.) In 2014, amounts reported were based on the 7.5% discount rate.
(103)
Page 246 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND
RELATED RATIOS — CALPERS SAFETY RATE PLAN
LAST TEN MEASUREMENT PERIODS'
California Public Employees' Retirement System (CaIPERS) — Safety Rate Plan
Measurement Period
Total Pension Liability:
Service Cost
Interest
Changes of Benefit Terms
Changes of Assumptions
Differences Between Expected and Actual Experience
Benefit Payments, Including Refunds of Employee
Contributions
Net Change in Total Pension Liability
Total Pension Liability - Beginning
Total Pension Liability - Ending (a)
Pension Fiduciary Net Position:
Contributions - Employer
Contributions - Employee
Net Investment Income
Benefit Payments, Including Refunds of Employee
Contributions
Net Plan to Plan Resource Movement
Administrative Expense
Net Change in Plan Fiduciary Net Position
Plan Fiduciary Net Position - Beginning
Plan Fiduciary Net Position - Ending (b)
Plan Net Pension Liability - Ending (a) - (b)
Plan Fiduciary Net Position as a Percentage
of the Total Pension Liability
Covered Payroll
Plan Net Pension Liability as a Percentage of
Covered Payroll
2015-16 2014-15 2013-14
$ 3,906,152 $ 4,017,009 $ 4,084,900
18,561,546 18,050,364 17,643,395
(4,336,187)
(2,593,008) (4,610,542)
(13,146,807) (12,326,846) (11,753,968)
6,727,883 793,798 9,974,327
249.847.921 249.054.123 239.079.796
$ 256,575,804 $ 249,847,921 $ 249,054,123
$ 6,497,421 $ 6,155,214 $ 5,466,181
1,288, 776 1,697,612 1,556,189
792,070 3,716,152 25,110,451
(13,146,807) (12,326,846) (11,753,968)
256 568
(101,008) (186,524) -
(4,669,292) (943,824) 20,378,853
165, 737, 083 166,680,907 146,302,054
$ 161,067,791 $ 165,737,083 $ 166,680,907
$ 95,508,013 $ 84,110,838 $ 82,373,216
62.78% 66.34% 66.93%
$ 14,438,355 $ 14,977,101 $ 14,757,054
661.49% 561.60% 558.20%
The City's Safety Plan was converted from an Agent Multiple Employer Defined Plan to a Cost Sharing Multiple Employer
Defined Benefit Plan starting from the measurement period June 30, 2017. Information is only displayed for years
GASB 68 were in effect and prior to the conversion of the plan.
Notes to Schedule:
Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which
occurred after the June 30, 2015 valuation date. This applies for voluntary benefit changes as well as any offers of Two
Years Additional Service Credit (a.k.a. Golden Handshakes).
Changes of Assumptions: In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount
rate from 7.5% (net of administrative expense) to 7.65% (without a reduction for pension plan administrative (expense).
In 2014, amounts reported were based on the 7.5% discount rate.
(104)
Page 247 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CITY'S PROPORTIONATE SHARE OF THE NET PENSION
LIABILITY AND RELATED RATIOS — CALPERS SAFETY RATE PLAN
LAST TEN MEASUREMENT PERIODS'
California Public Employees' Retirement System (CaIPERS) — Safety Rate Plan
Measurement Period
City Proportion of the Net Pension Liability
City's Proportionate Share of
the Net Pension (Asset) Liability
City's Covered Payroll
City's Proportionate Share of the
Net Pension Liability as a Percentage
of its Covered Payroll
Plan's Proportionate Share of the
Fiduciary Net Position as a Percentage
of the Total Pension Liability
2021-22 2020-21 2019-20
0.2149%-1.2460% 1.7727%
$ 14,766,473 $ (43,727,085) $ 118,102,353
$ 13,463,828 $ 10,018,467 $ 13,583,547
109.68%-436.46% 869.45%
71.79% 88.29% 75.10%
The City's Safety Plan was converted from an Agent Multiple Employer Defined Plan to a Cost -Sharing Multiple -Employer Defined
Benefit Plan starting from the measurement period June 30, 2017. Information is only displayed for years the plan was converted
to a cost -sharing plan.
Changes in Assumptions:
(105)
Page 248 of 393
SCHEDULE OF CITY'S PROPORTIONATE SHARE OF THE NET PENSION
LIABILITY AND RELATED RATIOS — CALPERS SAFETY RATE PLAN (CONTINUED)
LAST TEN MEASUREMENT PERIODS'
California Public Employees' Retirement System (CaIPERS) — Safety Rate Plan
Measurement Period 2018-19 2017-18 2016-17
City Proportion of the Net Pension Liability
City's Proportionate Share of
the Net Pension (Asset) Liability
City's Covered Payroll
City's Proportionate Share of the
Net Pension Liability as a Percentage
of its Covered Payroll
Plan's Proportionate Share of the
Fiduciary Net Position as a Percentage
of the Total Pension Liability
1.7839% 1.1081% 1.0764%
$ 111,360,318 $ 106,775,573 $ 106,751,685
$ 12,490,385 $ 12,742,792 $ 12,697,818
891.57% 837.93% 840.71 %
75.26% 75.26% 73.31 %
The City's Safety Plan was converted from an Agent Multiple Employer Defined Plan to a Cost -Sharing Multiple -Employer Defined
Benefit Plan starting from the measurement period June 30, 2017. Information is only displayed for years the plan was converted
to a cost -sharing plan.
Changes in Assumptions:
From Measurement Period 2016-17 to 2017-1 The discount rate was reduced from 7.65% to 7.15%.
From Measurement Period 2017-18 to 2020-2 There were no significant changes in assumptions.
(106)
Page 249 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS —
PUBLIC AGENCY RETIREMENT SYSTEM DEFINED BENEFIT PLAN
LAST TEN MEASUREMENT PERIODS'
Public Agency Retirement System Defined Benefit Plan
Fiscal Year
Measurement Period
Total Pension Liability:
Service Cost
Interest
Changes of Benefit Terms
Changes of Assumptions
Differences Between Expected
and Actual Experience
Benefit Payments, Including
Refunds of Employee Contributions
Net Change in Total Pension Liability
Total Pension Liability - Beginning
Total Pension Liability - Ending (a)
Pension Fiduciary Net Position:
Contributions - Employer
Contributions - Employee
Net Investment Income
Benefit Payments, Including
Refunds of Employee Contributions
Net Plan to Plan Resource Movement
Administrative Expense
Other Miscellaneous Expense'
Net Change in Plan Fiduciary Net Position
Plan Fiduciary Net Position - Beginning`
Plan Fiduciary Net Position - Ending (b)
Plan Net Pension Liability - Ending (a) - (b)
Plan Fiduciary Net Position as a
Percentage of the Total Pension Liability
Covered Payroll
Plan Net Pension Liability as a Percentage
of Covered Payroll
2022-23 2021-22 2020-21 2019-20
2021-22 2020-21 2019-20 2018-19
133,216 126,814 127,254 126,122
29,748 353,856 (18,261)
496,804
12,206
(155,358)
(142,018)
(115,700)
(97,156)
504,410
338,652
5,499
28,966
2,615,115
2,276,463
2,270,964
2,241,998
$ 3,119,525 $
2,615,115 $
2,276,463 $
2,270,964
$ 189,000 $ $ 158,000 $ 158,000
(236,068) 222,960 84,790 53,443
(155,358)
(142,018)
(115,700)
(97,156)
(6,505)
(6,184)
(6,076)
(5,517)
(208,931)
74,758
121,014
108,770
1,392,229
1,317,471
1,196,457
1,087,687
$ 1,183,298 $
1,392,229 $
1,317,471 $
1,196,457
$ 1,936,227 $
1,222,886 $
958,992 $
1,074,507
37.93% 53.24% 57.87% 52.68%
N/A N/A N/A N/A
N/A N/A N/A N/A
Historical information is presented only for measurement periods for which GASB 68 is applicable. Additional years'
information will be displayed as it becomes available.
Changes in Assumptions:
Actuarial Valuation Date
June 30, 2022
Fiscal Year
2022-23
Measurement Period
October 1, 2021, to September 30, 2022
Discount Rate
5.25%
Rate of Return on Assets
5.25%
Inflation Rate
2.50%
Mortality, Retirement, Disability,
and Termination
CalPERS 2000-2019 Experience Study
Mortality Improvement Scale
Scale MP-2021
(107)
Page 250 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS -
PUBLIC AGENCY RETIREMENT SYSTEM DEFINED BENEFIT PLAN (CONTINUED)
LAST TEN MEASUREMENT PERIODS'
Public Agency Retirement System Defined Benefit Plan
Fiscal Year
Measurement Period
Total Pension Liability:
Service Cost
Interest
Changes of Benefit Terms
Changes of Assumptions
Differences Between Expected
and Actual Experience
Benefit Payments, Including
Refunds of Employee Contributions
Net Change in Total Pension Liability
Total Pension Liability - Beginning
Total Pension Liability - Ending (a)
Pension Fiduciary Net Position:
Contributions - Employer
Contributions - Employee
Net Investment Income
Benefit Payments, Including
Refunds of Employee Contributions
Net Plan to Plan Resource Movement
Administrative Expense
Other Miscellaneous Expense'
Net Change in Plan Fiduciary Net Position
Plan Fiduciary Net Position - Beginning`
Plan Fiduciary Net Position - Ending (b)
Plan Net Pension Liability - Ending (a) - (b)
Plan Fiduciary Net Position as a
Percentage of the Total Pension Liability
2018-19 2017-18 2016-17 2015-16 2014-15
2017-18 2016-17 2015-16 2014-15 2013-14
$ - $ - $ - $ - $ 54,000
115,441 119,000 121,000 113,000 110,000
(62,152) 140,000
187,849 93,000
(196,140)
(174,000)
(141,000)
(81,000)
(37,000)
44,998
(55,000)
(20,000)
265,000
127,000
2,197,000
2,252,000
2,272,000
2,007,000
1,880,000
$ 2,241,998 $
2,197,000 $
2,252,000 $
2,272,000 $
2,007,000
$ 158,000 $ 236,000 $ - $ - $ -
- - 16,000 167,000 193,000
69,282 91,000 72,000 (11,000) 52,000
(196,140)
(174,000)
(141,000)
(81,000)
(37,000)
(5,455)
(5,000)
(5,000)
(5,000)
(5,000)
25,687
148,000
(58,000)
70,000
203,000
1,062,000
914,000
972,000
902,000
699,000
$ 1,087,687 $
1,062,000 $
914,000 $
972,000 $
902,000
$ 1,154,311 $
1,135,000 $
1,338,000 $
1,300,000 $
1,105,000
48.51 % 48.34% 40.59% 42.78% 44.94%
Covered Payroll N/A N/A N/A N/A N/A
Plan Net Pension Liability as a Percentage
of Covered Payroll N/A N/A N/A N/A N/A
1 Historical information is presented only for measurement periods for which GASB 68 is applicable. Additional years'
information will be displayed as it becomes available.
(108)
Page 251 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CONTRIBUTIONS — CALPERS MISCELLANEOUS RATE PLAN
LAST TEN FISCAL YEARS'
California Public Employees' Retirement System (CaIPERS) — Miscellaneous Rate Plan
Fiscal Year 2022-23 2021-22 2020-212 2019-20 2018-19
Actuarially Determined Contribution $ 1,667,117 $ 1,420,434 $ 965,277 $ 3,695,146 $ 3,421,223
Contributions in Relation to the
Actuarially Determined Contribution (1,667,117) (1,420,434) (33,525,869) (3,695,146) (3,728,014)
Contribution Deficiency (Excess) $ - $ - $ (32,560,592) $ - $ (306,791)
Covered Payroll $ 14,700,313 $ 14,246,696 $ 10,498,129 $ 14,446,483 $ 13,136,731
Contributions as a Percentage
of Covered Payroll 11.34% 9.97% 319.35% 25.58% 28.38%
Historical information is presented for measurement periods for which GASB 68 is applicable. Additional years' information
will be displayed as it becomes available.
2 Determined for the nine month period ended on June 30 (fiscal year-end).
Notes to Schedule:
Valuation Date
6/30/2020
6/30/2019
6/30/2018
6/30/2018
6/30/2017
Methods and Assumptions Used to
Determine Contribution Rates:
Actuarial Cost Method
Entry Age
Entry Age
Entry Age
Entry Age
Entry Age
Amortization Method
(1)
(1)
(1)
(1)
(1)
Asset Valuation Method
Fair Value
Fair Value
Fair Value
Fair Value
Fair Value
Inflation
2.50%
2.50%
2.50%
2.50%
2.625%
Salary Increases
(2)
(2)
(2)
(2)
(2)
Investment Rate of Return
7.00% (3)
7.00% (3)
7.00% (3)
7.00% (3)
7.25% (3)
Retirement Age
(4)
(4)
(4)
(4)
(4)
Mortality
(5)
(5)
(5)
(5)
(5)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3) Net of pension plan investment expense, including inflation
(4) 2% @ 55, 2% @ 60, and 2% @ 62
(5) Mortality assumptions are based on mortality rates resulting from the most recent CaIPERS Experience Study
adopted by the CaIPERS Board.
(109)
Page 252 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CONTRIBUTIONS — CALPERS MISCELLANEOUS RATE PLAN (CONTINUED)
LAST TEN FISCAL YEARS'
California Public Employees' Retirement System (CaIPERS) — Miscellaneous Rate Plan
Fiscal Year
2017-18
2016-17
2015-16
2014-15
2013-14
Actuarially Determined Contribution
$ 2,712,223
$ 2,360,497
$ 2,267,956
$ 2,047,988
$ 2,631,370
Contributions in Relation to the
Actuarially Determined Contribution
(3,291,215)
(2,360,497)
(2,267,956)
(2,047,988)
(2,631,370)
Contribution Deficiency (Excess)
$ (578,992)
$ -
$ -
$ -
$
Covered Payroll
$ 12,842,526
$ 11,980,872
$ 12,484,558
$ 12,279,995
$ 12,782,090
Contributions as a Percentage
of Covered Payroll
25.63%
19.70%
18.17%
16.68%
20.59%
Historical information is presented for measurement periods for which
GASB 68 is applicable. Additional years' information
will be displayed as it becomes available.
Notes to Schedule:
Valuation Date
6/30/2016
6/30/2015
6/30/2014
6/30/2013
6/30/2012
Methods and Assumptions Used to
Determine Contribution Rates:
Actuarial Cost Method
Entry Age
Entry Age
Entry Age
Entry Age
Entry Age
Amortization Method
(1)
(1)
(1)
(1)
(1)
Asset Valuation Method
Fair Value
Fair Value
Fair Value
Fair Value
Market Value
Inflation
2.75%
2.75%
2.75%
2.75%
2.75%
Salary Increases
(2)
(2)
(2)
(2)
(2)
Investment Rate of Return
7.375% (3)
7.50% (3)
7.50% (3)
7.50% (3)
7.50% (3)
Retirement Age
(4)
(4)
(4)
(4)
(4)
Mortality
(5)
(5)
(5)
(5)
(5)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3) Net of pension plan investment expense, including inflation
(4) 2% @ 55, 2% @ 60, and 2% @ 62
(5) Mortality assumptions are based on mortality rates resulting from the most recent CaIPERS Experience Study
adopted by the CaIPERS Board.
Page 253 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CONTRIBUTIONS — CALPERS SAFETY RATE PLAN
LAST TEN FISCAL YEARS'
California Public Employees' Retirement System (CaIPERS) — Safety Rate Plan
Fiscal Year 2022-23 2021-22 2020-212 2019-20 2018-19
Actuarially Determined Contribution $ 3,518,856 $ 3,186,142 $ 1,955,086 $ 10,830,665 $ 9,186,753
Contributions in Relation to the
Actuarially Determined Contribution (3,518,856) (3,186,142) (112,915,194) (10,830,665) (10,424,853)
Contribution Deficiency (Excess) $ - $ - $ (110,960,108) $ - $ (1,238,100)
Covered Payroll $ 14,704,735 $ 13,463,828 $ 10,018,467 $ 13,606,528 $ 12,668,674
Contributions as a Percentage
of Covered Payroll 23.93% 23.66% 1127.07% 79.60% 82.29%
Historical information is presented for measurement periods for which GASB 68 is applicable. Additional years' information
will be displayed as it becomes available.
2 Determined for the nine month period ended on June 30 (fiscal year-end).
Notes to Schedule:
Valuation Date
6/30/2020
6/30/2019
6/30/2018
6/30/2018
6/30/2017
Methods and Assumptions Used to
Determine Contribution Rates:
Actuarial Cost Method
Entry Age
Entry Age
Entry Age
Entry Age
Entry Age
Amortization Method
(1)
(1)
(1)
(1)
(1)
Asset Valuation Method
Fair Value
Fair Value
Fair Value
Fair Value
Fair Value
Inflation
2.30%
2.50%
2.50%
2.50%
2.625%
Salary Increases
(2)
(2)
(2)
(2)
(2)
Investment Rate of Return
7.00% (3)
7.00% (3)
7.00% (3)
7.00% (3)
7.25% (3)
Retirement Age
(4)
(4)
(4)
(4)
(4)
Mortality
(5)
(5)
(5)
(5)
(5)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3) Net of pension plan investment expense, including inflation
(4) 3% @ 50, 3% @ 55, and 2.7% @ 57
(5) Mortality assumptions are based on mortality rates resulting from the most recent CaIPERS Experience Study
adopted by the CaIPERS Board.
Page 254 of 393
SCHEDULE OF CONTRIBUTIONS — CALPERS SAFETY RATE PLAN (CONTINUED)
LAST TEN FISCAL YEARS'
California Public Employees' Retirement System (CaIPERS) — Safety Rate Plan
Fiscal Year 2017-18 2016-17 2015-16 2014-15 2013-14
Actuarially Determined Contribution $ 8,480,050 $ 5,282,029 $ 6,581,713 $ 6,355,099 $ 6,316,752
Contributions in Relation to the
Actuarially Determined Contribution (8,500,586) (5,282,029) (6,581,713) (6,355,099) (6,316,752)
Contribution Deficiency (Excess) $ (20,536) $ - $ - $ - $ -
Covered Payroll $ 12,614,944 $ 12,410,252 $ 13,711,733 $ 13,863,160 $ 14,420,062
Contributions as a Percentage
of Covered Payroll 67.39% 42.56% 48.00% 45.84% 43.81 %
Historical information is presented for measurement periods for which GASB 68 is applicable. Additional years' information
will be displayed as it becomes available.
Notes to Schedule:
Valuation Date 6/30/2016 6/30/2015 6/30/2014 6/30/2013 6/30/2012
Methods and Assumptions Used to
Determine Contribution Rates:
Actuarial Cost Method
Entry Age
Entry Age
Entry Age
Entry Age
Entry Age
Amortization Method
(1)
(1)
(1)
(1)
(1)
Asset Valuation Method
Fair Value
Fair Value
Fair Value
Fair Value
Market Value
Inflation
2.75%
2.75%
2.75%
2.75%
2.75%
Salary Increases
(2)
(2)
(2)
(2)
(2)
Investment Rate of Return
7.375% (3)
7.50% (3)
7.50% (3)
7.50% (3)
7.50% (3)
Retirement Age
(4)
(4)
(4)
(4)
(4)
Mortality
(5)
(5)
(5)
(5)
(5)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3) Net of pension plan investment expense, including inflation
(4) 3% @ 50, 3% @ 55, and 2.7% @ 57
(5) Mortality assumptions are based on mortality rates resulting from the most recent CaIPERS Experience Study
adopted by the CaIPERS Board.
Page 255 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CONTRIBUTIONS — PUBLIC AGENCY
RETIREMENT SYSTEM DEFINED BENEFIT PLAN
LAST TEN FISCAL YEARS'
Public Agency Retirement System Defined Benefit Plan
Fiscal Year
2022-23
2021-22
2020-212
2019-20
Actuarially Determined Contribution
$ 189,000
$ 189,000
$ 118,500
$ 158,000
Contributions in Relation to the
Actuarially Determined Contribution
(189,000)
(189,000)
-
(158,000)
Contribution Deficiency (Excess)
$ -
$ -
$ 118,500
$
Covered -Employee Payroll
$ 471,484
$ 495,251
$ 592,104
N/A
Contributions as a Percentage
of Covered -Employee Payroll 40.09% 38.16% 0.00% N/A
Historical information is presented for measurement periods for which GASB 68 is applicable. Additional years' information
will be displayed as it becomes available.
2 Determined for the nine month period ended on June 30 (fiscal year-end).
Notes to Schedule:
Valuation Date 6/30/2020 6/30/2020 6/30/2018 6/30/2018
Methods and Assumptions Used to
Determine Contribution Rates:
Actuarial Cost Method
Amortization Method
Asset Valuation Method
Inflation
Investment Rate of Return
Mortality, Retirement, Disability,
and Termination
Mortality Improvement Scale
(1) CalPERS 1997-2011 Experience Study
(2) CalPERS 1997-2015 Experience Study
(3) Scale MP-2014
(4) Scale MP-2018
(5) Scale MP-2020
Entry Age
Entry Age
Entry Age
Entry Age
Level Dollar
Level Dollar
Level Dollar
Level Dollar
Fair Value
Fair Value
Fair Value
Fair Value
2.75%
2.75%
2.75%
2.75%
5.75%
5.75%
5.75%
5.75%
(2)
(2)
(2)
(2)
(5)
(5)
(4)
(4)
Page 256 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CONTRIBUTIONS — PUBLIC AGENCY
RETIREMENT SYSTEM DEFINED BENEFIT PLAN (CONTINUED)
LAST TEN FISCAL YEARS'
Public Agency Retirement System Defined Benefit Plan
Fiscal Year
2018-19
2017-18
2016-17
2015-16 2014-15
Actuarially Determined Contribution
$ 158,000
$ 158,000
$ 118,000
$ 118,000 $
Contributions in Relation to the
Actuarially Determined Contribution
(158,000)
(158,000)
(236,000)
-
Contribution Deficiency (Excess)
$ -
$ -
$ (118,000)
$ 118,000 $
Covered -Employee Payroll
N/A
N/A
N/A
N/A N/A
Contributions as a Percentage
of Covered -Employee Payroll
N/A
N/A
N/A
N/A N/A
Historical information is presented for measurement periods for which
GASB 68 is applicable. Additional years' information
will be displayed as it becomes available.
Page 257 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS
LAST TEN MEASUREMENT PERIODS'
Other Postemployment Benefits (OPEB) Plan
Measurement Period and Fiscal Year
Total OPEB Liability:
Service Cost
Interest
Changes of Benefit Terms
Changes of Assumptions
Differences Between Expected
and Actual Experience
Benefit Payments, Including Refunds
Net Change in Total OPEB Liability
Total OPEB Liability - Beginning
Total OPEB Liability - Ending (a)
OPEB Fiduciary Net Position:
Contributions - Employer
Net Investment Income
Benefit Payments, Including Refunds of
Employee Contributions
Administrative Expense
Net Change in Plan Fiduciary Net Position
Plan Fiduciary Net Position - Beginning
Plan Fiduciary Net Position - Ending (b)
Plan Net OPEB Liability - Ending (a) - (b)
Plan Fiduciary Net Position as a
2022-23 2021-22 2020-21
$ 1,387,678 $ 1,443,178 $ 1,313,607
3,793,974 3,659,929 3,687,577
- 1,674,619 -
- (1,238,582) 2,584,513
564,371
(3,973,532) (3,833,064) (3,741,312)
1,208,120 2,270,451 3,844,385
61,302,665 59,032,214 55,187,829
$ 62,510,785 $ 61,302,665 $ 59,032,214
$ 3,985,790 $ 3,842,008 $ 3,749,757
1,847,181 (4,444, 351) 7,171,637
(3,973,532) (3,833,064) (3,741,312)
(26,618) (25,086) (23,113)
1,832,821 (4,460,493) 7,156,969
28,758,290 33,218,783 26,061,814
$ 30,591,111 $ 28,758,290 $ 33,218,783
$ 31,919,674 $ 32,544,375 $ 25,813,431
Percentage of the Total OPEB Liability 48.94% 46.91 % 56.27%
Covered -Employee Payrol12 $ 36,783,511 $ 36,644,532 $ 36,507,956
Plan Net OPEB Liability as a Percentage of
Covered -Employee Payroll 86.78% 88.81 % 70.71 %
Historical information is presented for measurement periods for which GASB 75 is applicable. Additional years' information
will be displayed as it becomes available.
2 For the twelve month period ended on June 30 (Measurement Date).
Page 258 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS (CONTINUED)
LAST TEN MEASUREMENT PERIODS'
Other Postemployment Benefits (OPEB) Plan
Measurement Period and Fiscal Year
Total OPEB Liability:
Service Cost
Interest
Changes of Benefit Terms
Changes of Assumptions
Differences Between Expected
and Actual Experience
Benefit Payments, Including Refunds
Net Change in Total OPEB Liability
Total OPEB Liability - Beginning
Total OPEB Liability - Ending (a)
OPEB Fiduciary Net Position:
Contributions - Employer
Net Investment Income
Benefit Payments, Including Refunds of
Employee Contributions
Administrative Expense
Net Change in Plan Fiduciary Net Position
Plan Fiduciary Net Position - Beginning
Plan Fiduciary Net Position - Ending (b)
Plan Net OPEB Liability - Ending (a) - (b)
Plan Fiduciary Net Position as a
2019-20 2018-19 2017-18
$ 1,325,398 $ 1,428,884 $ 1,387,266
4,096,818 4,265,776 4,137,853
- (4,289,232) -
(1,323,051)
(6,345,201)
(3,868,684) (3,741,351) (3,601,811)
(6,114,720) (2,335,923) 1,923,308
61,302,549 63,638,472 61,715,164
$ 55,187,829 $ 61,302,549 $ 63,638,472
$ 4,425,712 $ 4,399,351 $ 4,026,811
884,584 1,431, 779 1,634,752
(3,868,684) (3,741,351) (3,601,811)
(21,262) (4,901) (38,164)
1,420,350 2,084,878 2,021,588
24,641,464 22,556,586 20,534,998
$ 26,061,814 $ 24,641,464 $ 22,556,586
$ 29,126,015 $ 36,661,085 $ 41,081,886
Percentage of the Total OPEB Liability 47.22% 40.20% 35.44%
Covered -Employee Payrol12 $ 32,938,247 $ 25,506,339 $ 25,512,342
Plan Net OPEB Liability as a Percentage of
Covered -Employee Payroll 88.43% 143.73% 161.03%
Historical information is presented for measurement periods for which GASB 75 is applicable. Additional years' information
will be displayed as it becomes available.
2 For the twelve month period ended on June 30 (Measurement Date).
Page 259 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS (CONTINUED)
LAST TEN MEASUREMENT PERIODS'
Other Postemployment Benefits (OPEB) Plan
Notes to Schedule:
Changes in Benefit Terms:
From measurement period ended June 30, 2018 to June 30,2019:
•Management and Conf: Monthly cap and maximum cap changed from $1,200/$1,600 to $782/$585.
•Executive: Monthly cap and maximum cap changed from $1,200/$1,600 to $782/$782.
•PMA: Monthly Cap changed from $1,200 to average HMO family premium but no more than active cap ($1,575 for
2020, $1,650 for 2021). Maximum cap increased from $1,200 to $1,650.
•PSSEA: Monthly Cap changed from $1,200 to average HMO family premium but no more than active cap ($1,450 2019,
$1,500 for 2020, $1,600 for 2021, $1,650 for 2022). Maximum cap increased from $1,200 to $1,650.
•SPEA: Monthly Cap changed from $1,200 to average HMO family premium but no more than active cap ($1,500 for 2019,
$1,550 for 2020, $1,600 for 2021, $1,650 for 2022). Maximum cap increased from $1,200 to $1,650.
•CEA: Monthly Cap changed from $1,115.67 to average HMO family premium but no more than active cap ($1,500 for 2020,
$1,550 for 2022, $1,600 for 2023).
•Police & Fire: Monthly Cap (Average HMO family) but no more than active cap ($1,500 for 2019, $1,575 for 2020, $1,650
for 2021); Fire Maximum Cap increased from $1,600 to $1,800.
From measurement period ended June 30, 2021 to June 30,2022:
•Management and Conf: Monthly maximum increased from $585 to $735 for all retirees and increased to $,650 for retirements after June 30,
2022
•Executive: Monthly maximum increased from $782 to $932 for all retirees, and increased to $1,650 for retirements after June 30, 2022
•Police and Fire: Monthly maximum decreased from $1,800 to $1,750
Changes in Assumptions
From measurement period ended June 30, 2019 to June 30,2020:
The mortality improvement scale was updated to Scale MP-2019 from MP-2017. The healthcare trend changed from 7.50% non -medicare and
6.50% medicare to 7.25% non -medicare and 6.3% medicare.
From measurement period ended June 30, 2020 to June 30,2021:
The discount rate changed from 6.75% to 6.25%, inflation changed from 2.75% to 2.50%, salary increase changed from 3.00% to 2.75%, and
the trend rate decreased by 0.25%.
From measurement period ended June 30, 2021 to June 30,2022:
Implied subsidy removed for medicare advantage plans, Demographic assumptions updated to CalPERS 2000-2019 experience study,
decreased medical trend for Kaiser Senior Advantage and mortality improvement scale was updated to MP-2021
Page 260 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CONTRIBUTIONS — OPEB PLAN
LAST TEN FISCAL YEARS'
Other Postemployment Benefits (OPEB) Plan
Fiscal Years
Actuarially Determined Contribution
Contributions in Relation to the
Actuarially Determined Contribution
Contribution Deficiency (Excess)
Covered Employee Payroll
Contributions as a Percentage
of Covered -Employee Payroll
2022-23 2021-22 2020-21'
$ 3,761,000 $ 3,494,000 $ 2,551,000
(3,985,790) (3,842,008) (2,819,754)
$ (224,790) $ (348,008) $ (268,754)
$ 36,783,511 $ 36,644,532 $ 37,380,967
10.84% 10.48% 7.54%
Historical information is presented for measurement periods for which GASB 75 is applicable. Additional years' information
will be displayed as it becomes available.
2 Determined for the twelve month period ended on September 30 (fiscal year-end).
3 Determined for the nine month period ended on June 30 (fiscal year-end).
Notes to Schedule:
Valuation Date 6/30/2021 6/30/2019 6/30/2019
Methods and Assumptions Used to
Determine Contribution Rates:
Actuarial Cost Method
Amortization Method
Amortization Period
Asset Valuation Method
Discount Rate
General Inflation
Medical Trend
Mortality, Withdrawal, Disability
Entry Age
Level Percentage of Payroll
19 Years 20 Years
21 Years
Investment Gains and Losses Spread Over 5-Year Rolling
Period
6.25% 6.75%
6.75%
2.50% 2.75%
2.75%
(4) (3)
(3)
(8) (7)
(7)
(1) 6.5% (Non -Medicare) and 6.7% (Medicare) for 2018, decreasing to an ultimate rate of 5.0% in 2021.
(2) 7.5% (Non -Medicare) and 6.5% (Medicare) for 2019, decreasing to an ultimate rate of 4.0% in 2076.
(3) 7.25% (Non -Medicare) and 6.3% (Medicare) for 2021, decreasing to an ultimate rate of 4.0% in 2076.
(4) 6.50% (Non -Medicare), 5.65% (Medicare Non -Kaiser) for 2023, and 4.60% (Medicare Kaiser) for 2023, decreasing to
an ultimate rate of 3.75% in 2076.
(5) CalPERS 1997-2011 experience study. Mortality Improvement Scale MP-2014.
(6) CalPERS 1997-2015 experience study. Mortality Improvement Scale MP-2017.
(7) CalPERS 1997-2015 experience study. Mortality Improvement Scale MP-2019.
(8) CalPERS 2000-2019 experience study. Mortality Improvement Scale MP-2021.
Page 261 of 393
CITY OF EL SEGUNDO
SCHEDULE OF CONTRIBUTIONS — OPEB PLAN (CONTINUED)
LAST TEN FISCAL YEARS'
Other Postemployment Benefits (OPEB) Plan
Fiscal Years
Actuarially Determined Contribution
Contributions in Relation to the
Actuarially Determined Contribution
Contribution Deficiency (Excess)
Covered Employee Payroll
Contributions as a Percentage
of Covered -Employee Payroll
2019-202 2018-192 2017-182
$ 4,436,000 $ 4,306,000 $ 3,876,000
(4,455,502) (4,435,351) (4,044,912)
$ (19,502) $ (129,351) $ (168,912)
$ 34,151,544 $ 26,049,352 $ 25,382,610
13.05% 17.03% 15.94%
Historical information is presented for measurement periods for which GASB 75 is applicable. Additional years' information
will be displayed as it becomes available.
2 Determined for the twelve month period ended on September 30 (fiscal year-end).
3 Determined for the nine month period ended on June 30 (fiscal year-end).
Notes to Schedule:
Valuation Date
Methods and Assumptions Used to
Determine Contribution Rates:
Actuarial Cost Method
Amortization Method
Amortization Period
Asset Valuation Method
Discount Rate
General Inflation
Medical Trend
Mortality, Withdrawal, Disability
6/30/2017 6/30/2017 6/30/2015
Entry Age
Level Percentage of Payroll
22 Years 23 Years
25 Years
Investment Gains and Losses Spread Over 5-Year Rolling
Period
6.75% 6.75%
7.50%
2.75% 2.75%
3.00%
(2) (2)
(1)
(6) (6)
(5)
(1) 6.5% (Non -Medicare) and 6.7% (Medicare) for 2018, decreasing to an ultimate rate of 5.0% in 2021.
(2) 7.5% (Non -Medicare) and 6.5% (Medicare) for 2019, decreasing to an ultimate rate of 4.0% in 2076.
(3) 7.25% (Non -Medicare) and 6.3% (Medicare) for 2021, decreasing to an ultimate rate of 4.0% in 2076.
(4) 6.50% (Non -Medicare), 5.65% (Medicare Non -Kaiser) for 2023, and 4.60% (Medicare Kaiser) for 2023, decreasing to
an ultimate rate of 3.75% in 2076.
(5) CalPERS 1997-2011 experience study. Mortality Improvement Scale MP-2014.
(6) CalPERS 1997-2015 experience study. Mortality Improvement Scale MP-2017.
(7) CalPERS 1997-2015 experience study. Mortality Improvement Scale MP-2019.
(8) CalPERS 2000-2019 experience study. Mortality Improvement Scale MP-2021.
Page 262 of 393
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Page 263 of 393
SUPPLEMENTARY INFORMATION
(121)
Page 264 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF BALANCE SHEET
GENERAL FUND COMPONENTS
JUNE 30, 2023
ASSETS
Cash and Investments
Restricted Cash and Investments
Receivables:
Taxes
Accounts
Interest
Leases
PPP
Due from Other Funds
Due from Other Governments
Inventories
Prepaids
Total Assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
LIABILITIES
Accounts Payable
Accrued Liabilities
Retentions Payable
Due to Other Funds
Unearned Revenue
Deposits Payable
Advances from Other Funds
Total Liabilities
DEFERRED INFLOWS OF RESOURCES
Related to Leases
Related to PPP
Total Deferred Inflows of Resources
FUND BALANCES
Nonspendable
Restricted
Assigned
Unassigned (Deficit)
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Economic Hyperion Project
Uncertainty Mitigation Deposits
General Fund Fund Fund
$ 41,408,865 $ 2,000,004 $ 75,989 $ 1,803,971
4,795,810 - - -
6,184,143 - - -
864,836 - - 27,270
646,605 - - -
64,369,824 - - -
782,830 - - -
707,401 - - -
5,006 - - -
177,985 - - -
117,325 - - -
$ 120,060,630 $ 2,000,004 $ 75,989 $ 1,831,241
$ 1,840,925 $ - $ 63 $ 176,342
1,922,782 - - -
9,708 - - 39,597
58,001 - - -
32,913 - - 303,877
3,864,329 - 63 519,816
64,369,824
782,830
65,152,654
295,310 - - -
4,795,810 - - -
2,149, 724 - - -
43,802,803 2,000,004 75,926 1,311,425
51,043,647 2,000,004 75,926 1,311,425
$ 120,060,630 $ 2,000,004 $ 75,989 $ 1,831,241
(122)
Page 265 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF BALANCE SHEET
GENERAL FUND COMPONENTS (CONTINUED)
JUNE 30, 2023
Solid Waste
Golf Course
Intrafund
Fund
Fund
Eliminations
Total
ASSETS
Cash and Investments
$ -
$ 366,914
$ -
$ 45,655,743
Restricted Cash and Investments
-
-
4,795,810
Receivables:
Taxes
-
-
-
6,184,143
Accounts
-
-
-
892,106
Interest
-
-
-
646,605
Leases
-
-
-
64,369,824
PPP
-
-
-
782,830
Due from Other Funds
-
-
(480,349)
227,052
Due from Other Governments
-
-
-
5,006
Inventories
-
-
-
177,985
Prepaids
-
-
-
117,325
Total Assets
$ -
$ 366,914
$ (480,349)
$ 123,854,429
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
LIABILITIES
Accounts Payable
$ 71,399
$ -
$ -
$ 2,088,729
Accrued Liabilities
-
-
-
1,922,782
Retentions Payable
-
-
-
49,305
Due to Other Funds
480,349
-
(480,349)
-
Unearned Revenue
-
21,568
-
79,569
Deposits Payable
-
-
-
336,790
Advances from Other Funds
-
5,577,910
-
5,577,910
Total Liabilities
551,748
5,599,478
(480,349)
10,055,085
DEFERRED INFLOWS OF RESOURCES
Related to Leases
-
-
-
64,369,824
Related to PPP
-
-
-
782,830
Total Deferred Inflows of Resources
-
-
-
65,152,654
FUND BALANCES
Nonspendable
-
-
-
295,310
Restricted
-
-
-
4,795,810
Assigned
-
-
-
2,149,724
Unassigned (Deficit)
(551,748)
(5,232,564)
-
41,405,846
Total Fund Balances
(551,748)
(5,232,564)
-
48,646,690
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$ -
$ 366,914
$ (480,349)
$ 123,854,429
(123)
Page 266 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
GENERAL FUND COMPONENTS
YEAR ENDED JUNE 30, 2023
Economic
Hyperion
Project
Uncertainty
Mitigation
Deposits
General
Fund
Fund
Fund
REVENUES
Taxes $
65,860,963
$ -
$ -
$ -
Licenses and Permits
15,895,698
-
-
-
Intergovernmental
2,176,534
-
-
-
Charges for Services
5,703,834
-
-
349,774
Use of Money and Property
3,697,961
-
1,594
-
Fines and Forfeitures
386,774
-
-
-
Miscellaneous
1,613,224
-
-
-
Total Revenues
95,334,988
-
1,594
349,774
EXPENDITURES
Current:
General Government
19,425,749
-
-
132,046
Public Safety
32,915,357
-
-
-
Public Works
7,181,184
-
20,910
-
Community and Cultural
8,605,046
-
-
-
CapitalOutlay
862,905
-
-
2,602
Debt Service:
Principal Retirement
653,235
-
-
-
Interest
142,702
-
-
-
Total Expenditures
69,786,178
-
20,910
134,648
EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES
25,548,810
-
(19,316)
215,126
OTHER FINANCING SOURCES (USES)
Subscription Payable Issuance
804,887
-
-
-
Transfers In
207,875
100,000
-
-
Transfers Out
(13,743,114)
-
-
-
Total Other Financing Sources (Uses)
(12,730,352)
100,000
-
-
NET CHANGE IN FUND BALANCES
12,818,458
100,000
(19,316)
215,126
Fund Balance - Beginning of Year
38,225,189
1,900,004
95,242
1,096,299
FUND BALANCE - END OF YEAR $
51,043,647
$ 2,000,004
$ 75,926
$ 1,311,425
(124)
Page 267 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
GENERAL FUND COMPONENTS (CONTINUED)
YEAR ENDED JUNE 30, 2023
REVENUES
Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Use of Money and Property
Fines and Forfeitures
Miscellaneous
Total Revenues
EXPENDITURES
Current:
General Government
Public Safety
Public Works
Community and Cultural
Capital Outlay
Debt Service:
Principal Retirement
Interest
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Subscription Payable Issuance
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Solid Waste Golf Course Intrafund
Fund Fund Eliminations Total
$ - $ - $ - $ 65,860,963
- - - 15,895,698
- - - 2,176,534
- - - 6,053,608
- - - 3,699,555
- - - 386,774
- - - 1,613,224
- - - 95,686,356
- 19,557,795
- - - 32,915,357
285,363 - - 7,487,457
- - - 8,605,046
- - - 865,507
653,235
142,702
285,363 - - 70,227,099
(285,363) - - 25,459,257
- - - 804,887
(102,875) 205,000
- (5,232,564) 102,875 (18,872,803)
- (5,232,564) - (17,862,916)
(285,363) (5,232,564) - 7,596,341
(266,385) - - 41,050,349
$ (551,748) $ (5,232,564) $ - $ 48,646,690
(125)
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Page 269 of 393
NONMAJOR
GOVERNMENTAL FUNDS
Special Revenue Funds:
State Gas Tax Fund - Accounts for a share of revenues derived from the State Highway Users'
Tax under Sections 2105, 2106, 2107, and 2107.5. The revenue is derived from a share of the
gasoline taxes and is used for the construction and maintenance of the road network system of the
City.
Residential Sound Insulation Program Fund - Accounts for the grants received from the Federal
Aviation Administration (FAA) and the Los Angeles World Airports (LAWA). The fund is used to
provide acoustical treatment of homes in El Segundo that are within the extreme airport noise
impact zone, in order to create a better sound environment inside the home.
Certified Unified Program Agency- Accounts for revenues and expenditures for the Endorsement
and Emergency Response Program (EERP), a consolidation of six environmental programs at the
local level.
Community Development Block Grant (CDBG) - Accounts for revenues received from the
Department of Housing & Urban Development (HUD). These revenues must be expended to
accomplish one of the following objectives: elimination of slum or blight to low- and moderate -
income persons; or, to meet certain urgent community development needs.
Asset Forfeiture Fund - Accounts for receipt and disbursement of narcotic forfeitures received
from the county, state, and federal agencies pursuant to Section 11470 of State Health & Safety
Code and Federal Statute 21 USC Section 881.
Prop "A" Transportation Fund - Accounts for the one-half (1/2) cent sales tax approved by the
voters of Los Angeles County to be used for local transportation purposes. These revenues are
collected by the state and a portion is funneled to the City through the Los Angeles County
Transportation Commission. The City of El Segundo uses this fund to participate in CTIP/MAX, a
regional commuter service and to provide Dial -a -Ride; beach shuttles; and various transportation
services.
Prop "C" Transportation Fund - Accounts for the one-half (1/2) cent sales tax approved by the
voters of Los Angeles County in November 1990. Collection of the tax began in April 1991.
Proceeds are to be used to improve transit services and operations; reduce traffic congestion;
improve air quality; operate and improve the condition of the streets and freeways utilized by public
transit; and reduce foreign oil dependence.
Traffic Safety Fund - Accounts for a portion of the Vehicle Code violation fines and penalties
collected by the Los Angeles County Municipal Court. By state law, this money must be used for
traffic safety related expenditures including traffic enforcement and capital projects.
(127)
Page 270 of 393
NONMAJOR
GOVERNMENTAL FUNDS
Special Revenue Funds (Continued):
Air Pollution Reduction Fund - Accounts for the City's share of funds received under the Health &
Safety Code Section 44223 (AB 2766) to finance mobile source air pollution reduction programs
consistent with the California Clean Air Act of 1988. The fund, derived from additional vehicle
registration fee, is used to support the South Coast Air Quality Management District's (SCAQMD)
program to reduce air pollution from motor vehicles.
TDA Article 31SB 821 Bikeway Fund - Accounts for the monies the City receives from the
Transportation Development Act Article 3 which are to be specifically used for construction or repair
of bikeways, sidewalks, or handicapped accesses.
COPS Fund - Accounts for receipt and disbursement of funds
Option for Public Safety (COPS) program allocated pursuant tc
enacted by AB 3229, Chapter 134 of the 1996 Statues. This fur
Law Enforcement Services Fund (SLESF), is allocated based o
for "front line municipal police services" such as local crime I
policing, per Government Code Section 30061 (c)(2).
received under the State Citizens'
Government Code Section 30061
1, also known as the Supplemental
i population and can only be spent
revention and community -oriented
MTA Grant Fund - Accounts for receipt and disbursement of funds received from the exchange of
Federal Surface Transportation Program - Local Funds for Local Transportation Funds from Los
Angeles County Metropolitan Transportation Authority.
Measure R Fund - Accounts for the one-half (1/2) cent sales tax approved by the voters of Los
Angeles County to be used for local transportation needs. These revenues are received by the state
and a portion is funneled to the City through the Los Angeles County Metropolitan Transportation
Authority. The City of El Segundo uses these funds for street improvements.
Federal Grants Fund - Accounts for revenues and expenditures for each federal grant awarded to
the City.
State & County Grants Fund - Accounts for revenues and expenditures for each state or county
grant awarded to the City.
PSAF Property Tax Public Safety Fund - Accounts for the one-half (1/2) cent sales tax approved
by the voters in November 1993 under Prop 172. These revenues must be spent for public safety
(police and fire services) purposes only.
Senior Housing Fund - Accounts for the revenues and expenditures from the El Segundo Senior
Citizen Housing Corporation.
Measure M Fund - Accounts for the one-half (1/2) cent sales tax approved by the voters of Los
Angeles County in November 2016. These revenues are received by the state and a portion is
funneled to the City. These revenues must be spent to ease traffic congestion.
(128)
Page 271 of 393
NONMAJOR
GOVERNMENTAL FUNDS
Special Revenue Funds (Continued):
SB 1 Fund - Accounts for the revenues and expenditures from the Road Repair and Accountability
Act of 2017. These revenues must be spent for local streets and roads.
Certified Access Specialist Program (CASP) - Accounts for the fees collected to increase
disability access and compliance with construction related accessibility requirements.
Affordable Housing - Accounts for the revenue and expenditures related to the construction and
purchase of affordable housing.
Cultural Development - Accounts for the 1 % in -lieu fee imposed on new developments over
$2 million to meet the public art requirement. These revenues must be spent on design, acquisition,
commission, installation, improvement, maintenance, and insurance of artwork or sponsoring and
supporting artistic and cultural services in the City.
Special Revenue/Donations Special Revenue Fund - To account for donations received from
private individuals or entities that are to be spent on specific activities or programs not funded by
the City.
County Storm Water Program - Accounts for the revenues and expenditures related to
Measure W, the Los Angeles County Safe, Clean Water Program.
Measure B - Accounts for the special tax levy on building improvements, approved by the voters of
Los Angeles County, to be used for countywide system of trauma centers, emergency medical
services, and for bioterrorism response throughout the County.
Debt Service Fund:
Facility Loan Fund - Accounts for the lease agreement with the California Infrastructure and
Economic Development Bank (CIEDB) whereby CIEDB issued bonds in the amount of $10 million
to finance the Douglas Street Gap Closure Project. The City will make rental lease payments over a
30-year period starting February 1, 2006, at an interest rate of 2.87% per annum. Interest payments
on the lease obligation are due on February 1 and August 1 of each year. Base rental payments will
be mailed to the City reflecting the actual amount owed prior to each base rental payment due date.
Capital Projects Fund:
Capital Improvement Fund - Accounts for construction of capital facilities typically financed by the
City's General Fund and any grant not accounted for in a special revenue fund.
Developer Impact Fees - Accounts for the revenues and capital expenditures financed by
developer impact fees.
(129)
Page 272 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2023
Special Revenue Funds
Certified
Residential
Union
Community
State
Sound
Program
Development
Asset
Gas Tax
Insulation
Agencies
Block Grant
Forfeiture
ASSETS
Cash and Investments
$
309,606
$
474,376
$
763,685
$
$
1,056,528
Receivables:
Accounts
-
-
-
-
Notes and Loans
-
49,405
Due from Other Governments
81,272
-
-
-
-
Total Assets
$
390,878
$
474,376
$
763,685
$ 49,405
$
1,056,528
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
LIABILITIES
Accounts Payable
$
18,632
$
$
28,268
$ 5,750
$
1,347
Accrued Liabilities
377
16,775
-
-
Retentions Payable
-
-
775
Due to Other Funds
16,220
Deposits Payable
-
-
-
-
Total Liabilities
19,009
45,043
22,745
1,347
FUND BALANCES
Restricted
371,869
474,376
718,642
26,660
1,055,181
Assigned
-
-
-
-
-
Unassigned (Deficit)
-
-
-
-
-
Total Fund Balances
371,869
474,376
718,642
26,660
1,055,181
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
390,878
$
474,376
$
763,685
$ 49,405
$
1,056,528
(130)
Page 273 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2023
ASSETS
Cash and Investments
Receivables:
Accounts
Notes and Loans
Due from Other Governments
Total Assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
LIABILITIES
Accounts Payable
Accrued Liabilities
Retentions Payable
Due to Other Funds
Deposits Payable
Total Liabilities
FUND BALANCES
Restricted
Assigned
Unassigned (Deficit)
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Special Revenue Funds
Air
Traffic Pollution SB 821
Prop A Prop C Safety Reduction Bikeway
$ 1,656,567 $ 1,729,701 $ 99,781 $ 162,031 $ 15,329
- 11,847 2,382 5,698 -
$ 1,656,567 $ 1,741,548 $ 102,163 $ 167,729 $ 15,329
$ 9,201 $ 5,990 $ $ $
2,686 -
11,887 5,990
1,644,680 1,735,558 102,163 167,729 15,329
$ 1,656,567 $ 1,741,548 $ 102,163 $ 167,729 $ 15,329
(131)
Page 274 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2023
Special Revenue Funds
State and
MTA
Federal
County
C.O. P.S.
Grant
Measure R
Grants
Grants
ASSETS
Cash and Investments
$
596,636
$
17,729
$
1,169,069
$
$
340,665
Receivables:
Accounts
-
-
-
-
Notes and Loans
Due from Other Governments
-
-
-
-
Total Assets
$
596,636
$
17,729
$
1,169,069
$
$
340,665
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
LIABILITIES
Accounts Payable
$
2,964
$
$
27,844
$
$
10,201
Accrued Liabilities
-
-
2,170
Retentions Payable
10,000
-
Due to Other Funds
-
150,449
Deposits Payable
-
-
-
-
Total Liabilities
2,964
37,844
150,449
12,371
FUND BALANCES
Restricted
593,672
17,729
1,131,225
-
328,294
Assigned
-
-
-
-
Unassigned (Deficit)
-
-
-
(150,449)
-
Total Fund Balances
593,672
17,729
1,131,225
(150,449)
328,294
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
$
596,636
$
17,729
$
1,169,069
$
$
340,665
(132)
Page 275 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2023
ASSETS
Cash and Investments
Receivables:
Accounts
Notes and Loans
Due from Other Governments
Total Assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
LIABILITIES
Accounts Payable
Accrued Liabilities
Retentions Payable
Due to Other Funds
Deposits Payable
Total Liabilities
FUND BALANCES
Restricted
Assigned
Unassigned (Deficit)
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Special Revenue Funds
Certified
PSAF Access
Property Tax Senior Specialist
Public Safety Housing Measure M SB 1 Program
$ 185,766 $ 838,380 $ 878,331 $ 419,914 $ 139,781
- 27,582 - - -
7,141 - - 67,647 -
$ 192,907 $ 865,962 $ 878,331 $ 487,561 $ 139,781
$ 7,790 $ $
- 28,696 _
7,790 28,696
185,117 837,266
119,354 $ $ 1,267
- 183
18,095 16,678 -
137,449 16,678 1,450
740,882 470,883 138,331
185,117 837,266 740,882 470,883 138,331
$ 192,907 $ 865,962 $ 878,331 $ 487,561 $ 139,781
(133)
Page 276 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2023
ASSETS
Cash and Investments
Receivables:
Accounts
Notes and Loans
Due from Other Governments
Total Assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
LIABILITIES
Accounts Payable
Accrued Liabilities
Retentions Payable
Due to Other Funds
Deposits Payable
Total Liabilities
FUND BALANCES
Restricted
Assigned
Unassigned (Deficit)
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Special Revenue Funds
Special County
Affordable Cultural Revenues / Storm Water
Housing Development Donations Program Measure B
$ 5,481,311 $ 785,428 $ 3,164,024 $ 1,266,859 $
- - 13,400 -
$ 5,481,311 1 $ 785,428 $ 3,177,424 $ 1,266,859 $
$ $ 2,119 $ 9,873 $ 27,384 $
3,093 - -
60,383
5,212 9,873 27,384 60,383
5,481,311 780,216 3,167,551 1,239,475
- - - - (60,383)
5,481,311 780,216 3,167,551 1,239,475 (60,383)
$ 5,481,311 $ 785,428 $ 3,177,424 $ 1,266,859 $
(134)
Page 277 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2023
ASSETS
Cash and Investments
Receivables:
Accounts
Notes and Loans
Due from Other Governments
Total Assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
LIABILITIES
Accounts Payable
Accrued Liabilities
Retentions Payable
Due to Other Funds
Deposits Payable
Total Liabilities
FUND BALANCES
Restricted
Assigned
Unassigned (Deficit)
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
Debt
Service Fund Capital Projects Funds
Facility Developer Capital
Loan Impact Fees Improvement Total
$ 766,900 $ 180,316 $ 6,237,389 $ 28,736,102
- - - 40,982
49,405
- - - 175,987
$ 766,900 $ 180,316 $ 6,237,389 $ 29,002,476
$ 126 $ $ 352,171 $ 630,281
- - 25,284
30,191 75,739
- 227,052
- - 28,696
126 382,362 987,052
766,774 180,316 - 22,371,229
- - 5,855,027 5,855,027
- - - (210,832)
766,774 180,316 5,855,027 28,015,424
$ 766,900 1 180,316 $ 6,237,389 $ 29,002,476
(135)
Page 278 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2023
Special Revenue Funds
Certified
Residential
Union
Community
State
Sound
Program
Development
Asset
Gas Tax
Insulation
Agencies Fund
Block Grant
Forfeiture
REVENUES
Taxes
$
$
$ - $
$
Licenses and Permits
63,610
Intergovernmental
440,215
-
83,030
29,437
Charges for Services
-
1,119,379
-
-
Use of Money and Property
4,514
7,252
5,220
224
19,649
Fines and Forfeitures
-
-
3,875
-
-
Developer Fees
-
-
Miscellaneous
-
5,503
-
-
-
Total Revenues
444,729
12,755
1,192,084
83,254
49,086
EXPENDITURES
Current:
General Government
-
-
-
-
-
Public Safety
-
74,327
Public Works
274,795
-
-
-
Community and Cultural
-
781
578,582
-
-
Capital Outlay
-
-
65,500
117,049
Debt Service:
Principal Retirement
-
-
Interest
-
-
-
-
-
TotalExpenditures
274,795
781
578,582
65,500
191,376
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES
169,934
11,974
613,502
17,754
(142,290)
OTHER FINANCING SOURCES (USES)
Transfers In
-
-
-
-
Transfers Out
Total Other Financing Sources
(Uses)
-
-
-
-
NET CHANGE IN FUND BALANCES
169,934
11,974
613,502
17,754
(142,290)
Fund Balances - Beginning of Year
201,935
462,402
105,140
8,906
1,197,471
FUND BALANCES - END OF YEAR
$ 371,869
$ 474,376
$ 718,642 $
26,660
$ 1,055,181
(136)
Page 279 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2023
REVENUES
Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Use of Money and Property
Fines and Forfeitures
Developer Fees
Miscellaneous
Total Revenues
EXPENDITURES
Current:
General Government
Public Safety
Public Works
Community and Cultural
Capital Outlay
Debt Service:
Principal Retirement
Interest
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources
(Uses)
NET CHANGE IN FUND BALANCES
Fund Balances - Beginning of Year
FUND BALANCES - END OF YEAR
Special Revenue Funds
Prop A
Prop C
Traffic
Safety
Air
Pollution
Reduction
SB 821
Bikeway
437,903
1,044,603
28,031
15,692
28,197
24,911
-
2,711
176
-
-
74,027
-
-
466,100
1,069,514
74,027
30,742
15,868
253,264 2,428 -
- 430,549 14,846
253,264 432,977 14,846
212,836 636,537 74,027 30,742 1,022
(45,000)
- - (45,000) - -
212,836 636,537 29,027 30,742 1,022
1,431,844 1,099,021 73,136 136,987 14,307
$ 1,644,680 $ 1,735,558 $ 102,163 $ 167,729 $ 15,329
(137)
Page 280 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2023
Special Revenue Funds
State and
MTA
Federal
County
C.0.P.S.
Grant
Measure R
Grants
Grants
REVENUES
Taxes
$ $
$ $
$
Licenses and Permits
Intergovernmental
165,271
495,003
2,011,077
461,032
Charges for Services
-
-
-
-
Use of Money and Property
10,959
316
22,903
Fines and Forfeitures
-
-
-
Developer Fees
Miscellaneous
-
-
-
-
-
Total Revenues
176,230
316
517,906
2,011,077
461,032
EXPENDITURES
Current:
General Government
-
-
-
-
-
Public Safety
21,055
2,015,882
8,418
Public Works
-
-
-
Community and Cultural
-
-
68,197
Capital Outlay
54,067
689,580
-
Debt Service:
Principal Retirement
-
-
Interest
-
-
-
-
Total Expenditures
75,122
-
689,580
2,015,882
76,615
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES
101,108
316
(171,674)
(4,805)
384,417
OTHER FINANCING SOURCES (USES)
Transfers In
-
-
5,742
Transfers Out
(5,742)
-
Total Other Financing Sources
(Uses)
-
-
(5,742)
5,742
NET CHANGE IN FUND BALANCES
101,108
316
(171,674)
(10,547)
390,159
Fund Balances - Beginning of Year
492,564
17,413
1,302,899
(139,902)
(61,865)
FUND BALANCES - END OF YEAR
$ 593,672 $
17,729
$ 1,131,225 $
(150,449)
$ 328,294
(138)
Page 281 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2023
Special Revenue Funds
Certified
PSAF
Access
Property Tax
Senior
Specialist
Public Safety
Housing Measure M
SB 1
Program
REVENUES
Taxes
$ 40,520
$ $ $
$
Licenses and Permits
-
Intergovernmental
634,587
386,048
Charges for Services
-
-
-
21,646
Use of Money and Property
3,917
37,826 17,090
10,155
2,379
Fines and Forfeitures
-
- -
-
-
Developer Fees
Miscellaneous
-
- -
-
-
Total Revenues
44,437
37,826 651,677
396,203
24,025
EXPENDITURES
Current:
General Government
-
Public Safety
64,487
Public Works
-
-
Community and Cultural
13,695
-
-
Capital Outlay
30,520
828,241
335,931
Debt Service:
Principal Retirement
-
-
-
Interest
-
-
-
-
Total Expenditures
64,487
44,215
828,241
335,931
-
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES
(20,050)
(6,389)
(176,564)
60,272
24,025
OTHER FINANCING SOURCES (USES)
Transfers In
-
-
Transfers Out
Total Other Financing Sources
(Uses)
-
-
NET CHANGE IN FUND BALANCES
(20,050)
(6,389)
(176,564)
60,272
24,025
Fund Balances - Beginning of Year
205,167
843,655
917,446
410,611
114,306
FUND BALANCES - END OF YEAR $
185,117 $
837,266 $
740,882 $
470,883 $
138,331
(139)
Page 282 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2023
Special Revenue Funds
Special
County
Affordable
Cultural
Revenues / Storm
Water
Housing
Development
Donations
Program
Measure B
REVENUES
Taxes
$
$
$ $
$
Licenses and Permits
Intergovernmental
609,240
Charges for Services
-
Use of Money and Property
97,780
20,881
Fines and Forfeitures
-
-
Developer Fees
28,000
Miscellaneous
-
-
1,214,905
-
Total Revenues
97,780
28,000
1,214,905
630,121
EXPENDITURES
Current:
General Government
-
-
-
-
Public Safety
4,811
-
Public Works
-
-
192,769
Community and Cultural
261,789
104,227
-
Capital Outlay
-
-
60,383
Debt Service:
Principal Retirement
-
Interest
-
-
-
-
Total Expenditures
-
261,789
109,038
192,769
60,383
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES
97,780
(233,789)
1,105,867
437,352
(60,383)
OTHER FINANCING SOURCES (USES)
Transfers In
-
-
-
Transfers Out
Total Other Financing Sources
(Uses)
-
-
-
NET CHANGE IN FUND BALANCES
97,780
(233,789)
1,105,867
437,352
(60,383)
Fund Balances - Beginning of Year
5,383,531
1,014,005
2,061,684
802,123
FUND BALANCES - END OF YEAR
$ 5,481,311
$ 780,216
$ 3,167,551 $
1,239,475
$ (60,383)
(140)
Page 283 of 393
CITY OF EL SEGUNDO
COMBINING SCHEDULE OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2023
REVENUES
Taxes
Licenses and Permits
Intergovernmental
Charges for Services
Use of Money and Property
Fines and Forfeitures
Developer Fees
Miscellaneous
Total Revenues
EXPENDITURES
Current:
General Government
Public Safety
Public Works
Community and Cultural
Capital Outlay
Debt Service:
Principal Retirement
Interest
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources
(Uses)
NET CHANGE IN FUND BALANCES
Fund Balances - Beginning of Year
FUND BALANCES - END OF YEAR
Debt
Service Fund Capital Projects Funds
Facility Developer Capital
Loan Impact Fees Improvement Total
$ $ $ $ 40,520
63,610
6,841,169
1,141,025
317,060
77,902
32,548 180,316 240,864
- - 1,220,408
32.548 180.316 9.942.558
17,656 17,656
- 2,188,980
467,564
- 1,282,963
1,890,952 4,517,618
344,975 344,975
162,735 - 162,735
525,366 1,890,952 8,982,491
(492,818)
180,316 (1,890,952) 960,067
4,145,420 4,151,162
- (50,742)
- 4,145,420 4,100,420
(492,818) 180,316 2,254,468 5,060,487
1,259,592 - 3,600,559 22,954,937
$ 766,774 $ 180,316 $ 5,855,027 $ 28,015,424
(141)
Page 284 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
STATE GAS TAX SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
REVENUES
Intergovernmental
$ 455,000 $
455,000
$ 440,215
$ (14,785)
Use of Money and Property
10,000
10,000
4,514
(5,486)
Total Revenues
465,000
465,000
444,729
(20,271)
EXPENDITURES
Current:
Public Works
752,966
752,966
274,795
478,171
Total Expenditures
752,966
752,966
274,795
478,171
NET CHANGE IN FUND BALANCES
$ (287,966) $
(287,966)
169,934
$ 457,900
Fund Balance - Beginning of Year
201,935
FUND BALANCE - END OF YEAR
$ 371,869
(142)
Page 285 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
RESIDENTIAL SOUND INSULATION SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original Final
Amounts
(Negative)
REVENUES
Use of Money and Property
$ - $ -
$ 7,252
$ 7,252
Miscellaneous
- -
5,503
5,503
Total Revenues
- -
12,755
12,755
EXPENDITURES
Current:
Community and Cultural
800 800
781
19
Total Expenditures
800 800
781
19
NET CHANGE IN FUND BALANCES
$ (800) $ (800)
11,974
$ 12,774
Fund Balance - Beginning of Year
462,402
FUND BALANCE - END OF YEAR
$ 474,376
(143)
Page 286 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
CERTIFIED UNION PROGRAM AGENCIES SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Licenses and Permits
Charges for Services
Use of Money and Property
Fines and Forfeitures
Total Revenues
EXPENDITURES
Current:
Community and Cultural
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original Final
Amounts
(Negative)
$ 2,606 $ 2,606
$ 63,610
$ 61,004
471,507 471,507
1,119,379
647,872
- -
5,220
5,220
- -
3,875
3,875
474,113 474,113
1,192,084
717,971
557,643
559,643
578,582
(18,939)
557,643
559,643
578,582
(18,939)
$ (83,530) $
(85,530)
613,502
$ 699,032
105,140
$ 718,642
(144)
Page 287 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
COMMUNITY DEVELOPMENT BLOCK GRANT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Intergovernmental
Use of Money and Property
Total Revenues
EXPENDITURES
Capital Outlay
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
$ 75,000 $ 75,000
Variance with
Final Budget
Actual Positive
Amounts (Negative)
83,030 $ 8,030
224 224
75,000 75,000 83,254 8,254
75,000 75,000 65,500 9,500
75,000 75,000 65,500 9,500
$ - $ - 17,754 $ 17,754
8,906
$ 26,660
(145)
Page 288 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
ASSET FORFEITURE SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Intergovernmental
Use of Money and Property
Total Revenues
EXPENDITURES
Current:
Public Safety
Capital Outlay
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)
$ - $ - $ 29,437 $ 29,437
- - 19,649 19,649
- 49,086 49,086
225,000
225,000
74,327
150,673
500,000
500,000
117,049
382,951
725,000
725,000
191,376
533,624
$ (725,000) $
(725,000)
(142,290) $
582,710
1,197,471
$ 1,055,181
(146)
Page 289 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
PROP A SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Intergovernmental
Charges for Services
Use of Money and Property
Total Revenues
EXPENDITURES
Current:
Community and Cultural
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
$ 300,000 $ 300,000 $ 437,903 $ 137,903
1,500 1,500 - (1,500)
6,000 6,000 28,197 22,197
307,500 307,500 466,100 158,600
322,165 746,571 253,264 493,307
322,165 746,571 253,264 493,307
$ (14,665) $ (439,071) 212,836 $ 651,907
1,431,844
$ 1,644,680
(147)
Page 290 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
PROP C SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Intergovernmental
Use of Money and Property
Total Revenues
EXPENDITURES
Current:
Community and Cultural
Capital Outlay
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
$ 250,000 $ 250,000 $ 1,044,603 $ 794,603
5,000 5,000 24,911 19,911
255,000 255,000 1,069,514 814,514
130,127 130,127 2,428 127,699
1,420,000 3,371,000 430,549 2,940,451
1,550,127 3,501,127 432,977 3,068,150
$ (1,295,127) $ (3,246,127) 636,537 $ 3,882,664
1,099,021
$ 1,735,558
(148)
Page 291 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
TRAFFIC SAFETY SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
REVENUES
Use of Money and Property
$ 1,000 $
1,000
$ -
$ (1,000)
Fines and Forfeitures
30,000
30,000
74,027
44,027
Total Revenues
31,000
31,000
74,027
43,027
OTHER FINANCING SOURCES
Transfer Out
(45,000)
(45,000)
(45,000)
-
NET CHANGE IN FUND BALANCES
$ (14,000) $
(14,000)
29,027
$ 43,027
Fund Balance - Beginning of Year
73,136
FUND BALANCE - END OF YEAR
$ 102,163
(149)
Page 292 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
AIR POLLUTION REDUCTION SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Intergovernmental
Use of Money and Property
Total Revenues
EXPENDITURES
Capital Outlay
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)
$ 20,000 $ 20,000 $ 28,031 $ 8,031
500 500 2,711 2,211
20,500 20,500 30,742 10,242
100,000 100,000 - 100,000
100,000 100,000 - 100,000
$ (79,500) $ (79,500) 30,742 $ 110,242
136,987
$ 167,729
(150)
Page 293 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
SB 821 SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Intergovernmental
Use of Money and Property
Total Revenues
EXPENDITURES
Capital Outlay
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original Final
Amounts
(Negative)
$ 10,000 $
10,000
$ 15,692
$ 5,692
400
400
176
(224)
10,400
10,400
15,868
5,468
15,000
15,000
14,846
154
15,000
15,000
14,846
154
$ (4,600) $
(4,600)
1,022
$ 5,622
14,307
$ 15,329
(151)
Page 294 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
C.O.P.S. SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Intergovernmental
Use of Money and Property
Total Revenues
EXPENDITURES
Current:
Public Safety
Capital Outlay
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
$ 145,000 $ 145,000 $ 165,271 $ 20,271
1,500 1,500 10,959 9,459
146,500 146,500 176,230 29,730
175,000 185,000 21,055 163,945
175,000 165,000 54,067 110,933
350,000 350,000 75,122 274,878
$ (203,500) $ (203,500) 101,108 $ 304,608
492,564
$ 593,672
(152)
Page 295 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
MTA GRANT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Use of Money and Property
Total Revenues
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
Actual
Amount
Variance with
Final Budget
Positive
s (Negative)
316 $ 316
316 316
316 $ 316
17,413
$ 17,729
(153)
Page 296 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
MEASURE R SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original Final
Amounts
(Negative)
REVENUES
Intergovernmental
$ 507,500 $ 507,500
$ 495,003
$ (12,497)
Use of Money and Property
5,500 5,500
22,903
17,403
Total Revenues
513,000 513,000
517,906
4,906
EXPENDITURES
Capital Outlay 600,000 600,000 689,580 (89,580)
Total Expenditures 600,000 600,000 689,580 (89,580)
NET CHANGE IN FUND BALANCES $ (87,000) $ (87,000) (171,674) $ (84,674)
Fund Balance - Beginning of Year 1,302,899
FUND BALANCE - END OF YEAR $ 1,131,225
(154)
Page 297 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
FEDERAL GRANTS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Intergovernmental
Total Revenues
EXPENDITURES
Current:
Public Safety
Capital Outlay
Total Expenditures
OTHER FINANCING SOURCES
Transfer Out
Budgeted Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
$ 115,600 $ 931,286 $ 2,011,077 $ 1,079,791
115,600 931,286 2,011,077 1,079,791
NET CHANGE IN FUND BALANCES $
Fund Balance (Deficit) - Beginning of Year
FUND BALANCE (DEFICIT) - END OF YEAR
- 29,149 2,015,882 (1,986,733)
- 786,537 - 786,537
815,686 2,015,882 (1,200,196)
- - (5,742) (5,742)
115,600 $ 115,600 (10,547) $ (126,147)
(139,902)
$ (150,449)
(155)
Page 298 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
STATE GRANTS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Intergovernmental
Total Revenues
EXPENDITURES
Current:
Public Safety
Community and Cultural
Total Expenditures
OTHER FINANCING SOURCES
Transfer In
Budgeted Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
$ 240,000 $ 312,912 $ 461,032 $ 148,120
240,000 312,912 461,032 148,120
NET CHANGE IN FUND BALANCE $
Fund Balance (Deficit) - Beginning of Year
FUND BALANCE (DEFICIT) - END OF YEAR
- 3,200 8,418 (5,218)
- 50,000 68,197 (18,197)
53,200 76,615 (23,415)
- - 5,742 5,742
240,000 $ 259,712 390,159 $ 130,447
(61,865)
$ 328,294
(156)
Page 299 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
PSAF PROPERTY TAX PUBLIC SAFETY SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes $ 30,000 $ 30,000 $ 40,520 $ 10,520
Use of Money and Property 1,000 1,000 3,917 2,917
Total Revenues 31,000 31,000 44,437 13,437
EXPENDITURES
Current:
Public Safety 150,000 150,000 64,487 85,513
Total Expenditures 150,000 150,000 64,487 85,513
NET CHANGE IN FUND BALANCES $ (119,000) $ (119,000) (20,050) $ 98,950
Fund Balance - Beginning of Year 205,167
FUND BALANCE - END OF YEAR $ 185,117
(157)
Page 300 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
SENIOR HOUSING SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Use of Money and Property
Total Revenues
EXPENDITURES
Current:
Community and Cultural
Capital Outlay
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
$ 10,000 $ 10,000 $
10,000 10,000
Variance with
Final Budget
Actual
Positive
Amounts
(Negative)
37,826
$ 27,826
37,826
27,826
15,313
15,313
13,695
1,618
60,000
60,000
30,520
29,480
75,313
75,313
44,215
31,098
$ (65,313) $
(65,313)
(6,389) $
58,924
843,655
$ 837,266
(158)
Page 301 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
MEASURE M SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original Final
Amounts
(Negative)
REVENUES
Intergovernmental
$ 200,000 $ 4,250,000
$ 634,587
$ (3,615,413)
Use of Money and Property
5,000 5,000
17,090
12,090
Total Revenues
205,000 4,255,000
651,677
(3,603,323)
EXPENDITURES
Capital Outlay 1,000,000 5,160,000 828,241 4,331,759
Total Expenditures 1,000,000 5,160,000 828,241 4,331,759
NET CHANGE IN FUND BALANCES $ (795,000) $ (905,000) (176,564) $ 728,436
Fund Balance - Beginning of year 917,446
FUND BALANCE - END OF YEAR $ 740,882
(159)
Page 302 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
SB 1 SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original Final
Amounts
(Negative)
REVENUES
Intergovernmental
$ 365,000 $ 365,000
$ 386,048
$ 21,048
Use of Money and Property
5,000 5,000
10,155
5,155
Total Revenues
370,000 370,000
396,203
26,203
EXPENDITURES
Capital Outlay 600,000 600,000 335,931 264,069
Total Expenditures 600,000 600,000 335,931 264,069
NET CHANGE IN FUND BALANCES $ (230,000) $ (230,000) 60,272 $ 290,272
Fund Balance - Beginning of Year 410,611
FUND BALANCE - END OF YEAR $ 470,883
(160)
Page 303 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
CERTIFIED ACCESS SPECIALIST PROGRAM SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Charges for Services
Use of Money and Property
Total Revenues
EXPENDITURES
Current:
Community and Cultural
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)
$ 20,000 $ 20,000 $ 21,646 $ 1,646
1,000 1,000 2,379 1,379
21,000 21,000 24,025 3,025
80,000 80,000
80,000 80,000
$ (59,000) $ (59,000)
- 80,000
- 80,000
24,025 $ 83,025
114,306
$ 138,331
(161)
Page 304 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
AFFORDABLE HOUSING SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Use of Money and Property
Total Revenues
EXPENDITURES
Current:
Community and Cultural
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
$ 50,000 $ 50,000 $
50,000 50,000
Variance with
Final Budget
Actual
Positive
Amounts
(Negative)
97,780
$ 47,780
97,780
47,780
200,000 200,000 - 200,000
200,000 200,000 - 200,000
$ (150,000) $ (150,000) 97,780 $ 247,780
5,383,531
$ 5,481,311
(162)
Page 305 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
CULTURAL DEVELOPMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Developer Fees
Total Revenues
EXPENDITURES
Current:
Community and Cultural
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
$ 500,000 $ 500,000
500,000 500,000
Variance with
Final Budget
Actual
Positive
Amounts
(Negative)
28,000
$ (472,000)
28,000
(472,000)
326,000
326,000
261,789
64,211
326,000
326,000
261,789
64,211
$ 174,000 $
174,000
(233,789) $
(407,789)
1,014,005
$ 780,216
(163)
Page 306 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
SPECIAL REVENUES AND DONATIONS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Miscellaneous
Total Revenues
EXPENDITURES
Current:
Public Safety
Community and Cultural
Total Expenditures
NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)
$ - $ - $ 1,214,905 $ 1,214,905
- - 1,214,905 1,214,905
- 4,811 (4,811)
- 5,971 104,227 (98,256)
- 5,971 109,038 (103,067)
$ - $ (5,971) 1,105,867 $ 1,111,838
2,061,684
$ 3,167,551
(164)
Page 307 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
COUNTY STORM WATER PROGRAM SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Intergovernmental
Use of Money and Property
Total Revenues
EXPENDITURES
Current:
Public Works
Capital Outlay
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
$ 650,000 $ 650,000 $ 609,240 $ (40,760)
10,000 10,000 20,881 10,881
660,000 660,000 630,121 (29,879)
400,000 400,000 192,769 207,231
350,000 350,000 - 350,000
750,000 750,000 192,769 557,231
$ (90,000) $ (90,000)
437,352 $ 527,352
802,123
$ 1,239,475
(165)
Page 308 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
MEASURE B SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Intergovernmental
Total Revenues
EXPENDITURES
Capital Outlay
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
- 60,383 (60,383)
60,383 (60,383)
- (60,383) $ (60,383)
$ (60,383)
(166)
Page 309 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
FACILITY LEASE DEBT SERVICE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Developer Fees
Total Revenues
EXPENDITURES
Current:
General Government
Debt Service:
Principal Retirement
Interest
Total Expenditures
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
$ 360,000 $ 360,000 $
360,000 360,000
Variance with
Final Budget
Actual
Positive
Amounts
(Negative)
32,548
$ (327,452)
32,548
(327,452)
-
-
17,656
(17,656)
358,000
358,000
344,975
13,025
187,000
187,000
162,735
24,265
545,000
545,000
525,366
19,634
$ (185,000) $
(185,000)
(492,818) $
(307,818)
1,259,592
$
766,774
(167)
Page 310 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL
PENSION OBLIGATION BONDS DEBT SERVICE FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Use of Money and Property
Total Revenues
EXPENDITURES
Debt Service:
Principal Retirement
Interest
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
UNDER EXPENDITURES
OTHER FINANCING SOURCES:
Transfers In
Total Other Financing Sources
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
Variance with
Final Budget
Actual
Positive
Amounts
(Negative)
3,312
$ 3,312
3,312
3,312
6,500,000 6,500,000 6,352,020 147,980
3,300,000 3,300,000 2,957,340 342,660
9,800,000 9,800,000 9,309,360 490,640
(9,800,000) (9,800,000) (9,306,048) 493,952
9,739,700 9,739,700 9,497,694 (242,006)
9,739,700 9,739,700 9,497,694 (242,006)
$ (60,300) $ (60,300) 191,646 $ 251,946
7,833,724
$ 8,025,370
(168)
Page 311 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES —
BUDGET AND ACTUAL
DEVELOPMENT IMPACT FEES CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2023
REVENUES
Developer Fees
Total Revenues
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)
$ - $ - $ 180,316 $ 180,316
- 180,316 180,316
$ - $ - 180,316 $ 180,316
$ 180,316
(169)
Page 312 of 393
CITY OF EL SEGUNDO
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES —
BUDGET AND ACTUAL
CAPITAL IMPROVEMENTS CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2023
EXPENDITURES
Capital Outlay
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
UNDER EXPENDITURES
OTHER FINANCING SOURCES:
Transfers In
Total Other Financing Sources
NET CHANGE IN FUND BALANCES
Fund Balance - Beginning of Year
FUND BALANCE - END OF YEAR
Budgeted Amounts
Original Final
Variance with
Final Budget
Actual Positive
Amounts (Negative)
7,870,892 8,166,502 1,890,952 6,275,550
7,870,892 8,166,502 1,890,952 6,275,550
(7,870,892) (8,166,502) (1,890,952)
4,145,420 4,145,420 4,145,420
4,145,420 4,145,420 4,145,420
$ (3,725,472) $ (4,021,082) 2,254,468
3,600,559
$ 5,855,027
6,275,550
N G 7�G CGA
(170)
Page 313 of 393
INTERNAL SERVICE FUNDS
Internal Service Funds:
Equipment Replacement Fund - Accounts for in-house charges to City departments to
accumulate funding for future replacement of equipment used by the departments. The Fund also
accounts for the proceeds from sale of surplus equipment.
Liability Insurance Fund - Accounts for charges to departments for their share of general liability
claims and the administration cost of the self-insurance program.
Workers' Compensation Insurance Fund - Accounts for charges to the departments for their
share of workers' compensation claims and administrative costs of the self-insurance program.
Page 314 of 393
CITY OF EL SEGUNDO
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
JUNE 30, 2023
ASSETS
Current Assets:
Cash and Investments
Accounts Receivable
Total Current Assets
Noncurrent Assets:
Advance to Other Funds
Capital Assets, Net of
Depreciation/Amortization
Total Noncurrent Assets
Total Assets
DEFERRED OUTFLOWS OF RESOURCES
Deferred Outflows of Resources Related
to Pension
Deferred Outflows of Resources Related
to OPEB
Total Deferred Outflows of Resources
LIABILITIES
Current Liabilities:
Accounts Payable
Accrued Liabilities
Claims and Judgments, Current Portion
Total Current Liabilities
Noncurrent Liabilities:
Claims and Judgments, Net of Current
Aggregate Net Pension Liability
Net Other Postemployment Benefit
Liability
Total Noncurrent Liabilities
Total Liabilities
DEFERRED INFLOWS OF RESOURCES
Deferred Inflows of Resources Related
to OPEB
Total Deferred Inflows of Resources
NET POSITION (DEFICIT)
Investment in Capital Assets
Unrestricted (Deficit)
Total Net Position (Deficit)
Equipment
Liability
Workers'
Replacement
Insurance
Compensation
Fund
Fund
Fund
Total
$ 8,028,004
$ 1,358,111
$ 8,814,064
$ 18,200,179
-
67,626
-
67,626
8,028,004
1,425,737
8,814,064
18,267,805
5,577,910
2,959,356
8,537,266
16,565,270
- - 5,577,910
- - 2,959,356
- - 8,537,266
1,425,737 8,814,064 26,805,071
- 64,535
167,940
232,475
8,019
7,380
15,399
- 72,554
175,320
247,874
- -
1,558
1,558
- -
11,223
11,223
2,181,166
2,312,728
4,493,894
- 2,181,166
2,325,509
4,506,675
- 5,776,834
10,319,272
16,096,106
- 61,559
160,191
221,750
- 77,178
71,026
148,204
5,915,571
10,550,489
16,466,060
- 8,096,737
12,875,998
20,972,735
6,164 5,673 11,837
- 6,164 5,673 11,837
2,959,356
- 2,959,356
13,605,914 (6,604,610) (3,892,287) 3,109,017
$ 16,565,270 $ (6,604,610) $ (3,892,28L $ 6,068,373
(172)
Page 315 of 393
CITY OF EL SEGUNDO
COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES
IN FUND NET POSITION
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2023
Equipment
Liability
Workers'
Replacement
Insurance
Compensation
Fund
Fund
Fund
Total
OPERATING REVENUES
Interdepartmental Charges
$ 1,426,992
$ 3,222,000
$ 3,197,847 $
7,846,839
Miscellaneous
900
467,098
465,573
933,571
Total Operating Revenues
1,427,892
3,689,098
3,663,420
8,780,410
OPERATING EXPENSES
Personnel Services
-
120,431
249,894
370,325
Materials and Supplies
223,655
-
32,948
256,603
Insurance and Claims
-
6,230,813
3,160,948
9,391,761
Depreciation
658,803
-
-
658,803
Total Operating Expenses
882,458
6,351,244
3,443,790
10,677,492
OPERATING INCOME (LOSS)
545,434
(2,662,146)
219,630
(1,897,082)
NONOPERATING INCOME
Gain on Disposal of Capital Assets
108,876
-
-
108,876
Total Nonoperating Income
108,876
-
-
108,876
INCOME (LOSS) BEFORE TRANSFERS
654,310
(2,662,146)
219,630
(1,788,206)
TRANSFERS
Transfers Out
(160,000)
-
-
(160,000)
Total Transfers
(160,000)
-
-
(160,000)
CHANGES IN NET POSITION
494,310
(2,662,146)
219,630
(1,948,206)
Net Position - Beginning of the Year
16,070,960
(3,942,464)
(4,111,917)
8,016,579
NET POSITION - END OF YEAR
$ 16,565,270
$ (6,604,610)
$ (3,892,287)
$ 6,068,373
(173)
Page 316 of 393
CITY OF EL SEGUNDO
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2023
Equipment
Liability
Workers'
Replacement
Insurance
Compensation
Fund
Fund
Fund
Total
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from Users
$
1,427,892
$
3,828,812
$ 3,663,420
$
8,920,124
Payments for Insurance and Claims
-
(3,095,965)
(3,225,548)
(6,321,513)
Payments to Suppliers
(223,655)
(32,948)
(256,603)
Payments to Employees
-
(106,455)
(213,294)
(319,749)
Net Cash Provided by Operating
Activities
1,204,237
626,392
191,630
2,022,259
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Cash Paid to Other Funds
(160,000)
-
-
(160,000)
Net Cash Used by Noncapital
Financing Activities
(160,000)
(160,000)
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and Construction of Capital Assets
(527,811)
(527,811)
Gain on Disposition of Capital Assets
108,876
108,876
Net Cash Used by Capital and Related
Financing Activities
(418,935)
-
(418,935)
NET INCREASE IN CASH AND CASH EQUIVALENTS
625,302
626,392
191,630
1,443,324
Cash and Cash Equivalents - Beginning of Year
7,402,702
731,719
8,622,434
16,756,855
CASH AND CASH EQUIVALENTS - END OF YEAR
$
8,028,004
$
1,358,111
$ 8,814,064
$
18,200,179
RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH PROVIDED (USED)
BY OPERATING ACTIVITIES:
Operating Income (Loss)
$
545,434
$
(2,662,146)
$ 219,630
$
(1,897,082)
Adjustments to Reconcile Operating
Income (Loss) to Net Cash Provided
(Used) by Operating Activities:
Depreciation
658,803
-
658,803
(Increase) Decrease in:
Accounts Receivable
-
139,714
139,714
Deferred Outflows of Resources - Pension
(53,356)
(141,622)
(194,978)
Deferred Outflows of Resources - OPEB
2,531
2,329
4,860
Increase (Decrease) in:
Accounts Payable
(59,214)
808
(58,406)
Accrued Liabilities
62
(31,408)
(31,346)
Claims and Judgments
3,194,000
(34,000)
3,160,000
Net Pension Liability
119,341
296,217
415,558
Net Other Postemployment Liability
(1,510)
(1,391)
(2,901)
Deferred Inflows of Resources - Pension
(48,910)
(115,141)
(164,051)
Deferred Inflows of Resources - OPEB
-
(4,120)
(3,792)
(7,912)
Total Adjustments
658,803
3,288,538
(28,000)
3,919,341
Net Cash Provided by Operating
Activities
$
1,204,237
$
626,392
$ 191,630
$
2,022,259
(174)
Page 317 of 393
STATISTICAL SECTION
(175)
Page 318 of 393
This page intentionally left blank
(176)
Page 319 of 393
CITY OF EL SEGUNDO
DESCRIPTION OF STATISTICAL SECTION CONTENTS
This part of the City's comprehensive annual financial report presents detailed information as a context
for understanding what the information in the financial statements, note disclosures, and required
supplementary information says about the City's overall financial health.
Contents
Page
Financial Trends 178
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 186
These schedules contain information to help the reader assess the City's most
significant local revenue source, the property tax.
Debt Capacity 191
These schedules present information to help the reader assess the affordability of
the City's current levels of outstanding debt and the City's ability to issue additional
debt in the future.
Demographic and Economic Information 198
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 200
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.
Sources: Unless otherwise noted, the information in these schedules is derived from the annual
comprehensive financial reports for the relevant year.
(177)
Page 320 of 393
CITY OF EL SEGUNDO
NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS
2014 2015 2016 2017 2018
Governmental activities:
Net investment in capital assets 93,534,776 90,783,595 90,014,262 92,615,618 93,775,527
Restricted 8,054,083 8,922,448 8,562,915 7,372,369 7,882,394
Unrestricted 22,170,866 (89,732,982) (86,756,004) (91,119,511) (129,410,242)
Total governmental activities net position 123,759,725 9,973,061 11,821,173 8,868,476 (27,752,321)
Business -type activities
Net investment in capital assets 21,771,266 22,657,797 25,387,562 27,679,609 30,800,645
Restricted - - - - -
Unrestricted 11, 652, 989 12, 247,482 12, 855,184 15, 808, 634 10,485, 483
Total business -type activities net position 33,424,255 34,905,279 38,242,746 43,488,243 41,286,128
Primary government
Net investment in capital assets
115,306,042
113,441,392
115,401,824
120,295,227
124,576,172
Restricted
8,054,083
8,922,448
8,562,915
7,372,369
7,882,394
Unrestricted
33,823,855
(77,485,500)
(73,900,820)
(75,310,877)
(118,924,759)
Total primary government net position
157,183,980
44,878,340
50,063,919
52,356,719
13,533,807
(178)
Page 321 of 393
CITY OF EL SEGUNDO
NET POSITION BY COMPONENT (CONTINUED)
LAST TEN FISCAL YEARS
2019
2020
2021
2022
2023
Governmental activities:
Net investment in capital assets
93,823,843
91,747,670
93,360,733
91,541,308
101,562,280
Restricted
11,082,956
21,263,102
21,618,456
85,598,580
35,416,676
Unrestricted
(125,853,873)
(134,494,651)
(125,165,656)
(109,457,284)
(110,637,114)
Total governmental activities net position
(20,947,074)
(21,483,879)
(10,186,467)
67,682,604
26,341,842
Business -type activities:
Net investment in capital assets
31,244,813
30,667,983
27,259,225
26,842,980
22,684,209
Restricted
-
-
-
1,080,865
-
Unrestricted
22,534,785
23,941,178
31,964,172
36,475,623
46,893,254
Total business -type activities net position
53,779,598
54,609,161
59,223,397
64,399,468
69,577,463
Primary government:
Net investment in capital assets
125,068,656
122,415,653
120,619,958
118,384,288
124,246,489
Restricted
11,082,956
21,263,102
21,618,456
86,679,445
35,416,676
Unrestricted
(103,319,088)
(110,553,473)
(93,201,484)
(72,981,661)
(63,743,860)
Total primary government net position
32,832,524
33,125,282
49,036,930
132,082,072
95,919,305
(179)
Page 322 of 393
CITY OF EL SEGUNDO
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
2014
2015
2016
2017
2018
Expenses:
Governmental activities:
General government
11,813,797
14,984,299
14,165,449
14,869,930
16,215,039
Public safety
31,891,478
41,422,188
35,612,565
42,891,455
44,847,122
Public works
8,459,550
9,150,452
7,440,438
7,474,391
9,413,340
Community development
12,065,582
21,038,253
9,298,275
11,407,811
10,442,877
Interest on long-term debt
457,655
457,994
441,712
361,470
242,750
Total governmental activities expenses
64,688,062
87,053,186
66,958,439
77,005,057
81,161,128
Business -type activities:
Water
23,946,676
25,035,801
25,454,732
26,508,256
27,907,911
Wastewater
2,980,026
3,484,104
3,517,640
4,048,104
4,164,437
Golf Course
2,091,413
2,190,195
2,136,456
2,017,104
1,990,092
El Segundo Senior Citizen Housing Corp.
-
-
-
-
-
Total business -type activities expenses
29,018,115
30,710,100
31,108,828
32,573,464
34,062,440
Total primary government expenses
93,706,177
117,763,286
98,067,267
109,578,521
115,223,568
Program revenues:
Governmental activities:
Charges for services:
General government
421,649
635,350
631,274
445,394
371,345
Public safety
1,522,081
1,948,464
1,637,884
1,523,519
2,058,888
Public works
50,489
267,748
11,199
16,643
1,201
Community development
5,796,983
6,733,395
5,708,772
6,516,792
6,477,503
Operating grants and contributions
2,629,490
2,052,527
1,808,463
1,189,900
1,858,256
Capital grants and contributions
7,469,236
14,487,783
2,174,898
1,737,376
1,197,981
Total governmental activities
program revenues
17,889,928
26,125,267
11,972,490
11,429,624
11,965,174
Business -type activities:
Charges for services:
Water
28,032,902
29,304,012
28,281,456
31,626,637
27,779,828
Wastewater
3,389,450
3,568,042
4,090,187
4,275,264
4,348,849
Golf Course
2,045,652
1,939,165
1,828,549
1,604,258
1,650,376
El Segundo Senior Citizen Housing Corp.
-
-
-
-
-
Operating grants and contributions
Capital grants and contributions
-
-
-
-
-
Total business -type activities
program revenues
33,468,004
34,811,219
34,200,192
37,506,159
33,779,053
Total primary government
program revenues
51,357,932
60,936,486
46,172,682
48,935,783
45,744,227
Net revenues (expenses):
Governmental activities
(46,798,134)
(60,927,919)
(54,985,949)
(65,575,433)
(69,195,954)
Business -type activities
4,449,889
4,101,119
3,091,364
4,932,695
(283,387)
Total net revenues (expenses)
(42,348,245)
(56,826,800)
(51,894,585)
(60,642,738)
(69,479,341)
General revenues and other changes in net assets:
Governmental activities:
Taxes:
Propertytaxss
8,452,120
8,380,084
8,884,423
9,093,795
10,444,931
Sales tax
10,297,709
11,442,632
12,089,552
12,201,208
10,636,769
Transient occupancy taxes
5,964,403
5,423,972
7,597,007
12,876,631
13,885,312
Other taxes
28,809,018
27,765,133
26,730,933
27,021,575
29,498,067
Motor vehicle in lieu, unrestricted
6,998
-
6,859
7,461
-
Investment income
324,825
331,238
646,338
532,728
760,598
Other general revenues
1,277,597
813,211
1,396,608
889,337
1,954,399
Transfers
-
-
-
-
-
Total governmental activities
55,132,670
54,156,270
57,351,720
62,622,735
67,180,076
Business -type activities:
Investment income
152,874
254,662
222,348
170,178
176,212
Other
42,379
19,730
23,755
142,624
16,929
Transfers
-
-
-
-
-
Total business -type activities
195,253
274,392
246,103
312,802
193,141
Total primary government
55,327,923
54,430,662
57,597,823
62,935,537
67,373,217
Changes in net position:
Governmental activities
8,334,536
(6,771,649)
2,365,771
(2,952,698)
(2,015,878)
Business -type activities
4,645,142
4,375,511
3,337,467
5,245,497
(90,246)
Total primary government
12,979,678
(2,396,138)
5,703,238
2,292,799
(2,106,124)
(180)
Page 323 of 393
CITY OF EL SEGUNDO
CHANGES IN NET POSITION (CONTINUED)
LAST TEN FISCAL YEARS
2019
2020
2021
2022
2023
Expenses:
Governmental activities:
General government
17,788,600
18,698,011
15,339,955
18,434,149
22,930,730
Public safety
40,878,258
43,330,009
21,813,534
(30,085,922)
98,918,452
Public works
9,534,893
11,961,463
8,868,760
12,320,674
11,332,554
Community development
11,321,339
10,058,912
7,026,812
7,277,725
11,520,553
Interest on long-term debt
337,350
324,830
500,659
2,924,779
3,253,661
Total governmental activities expenses
79,860,440
84,373,225
53,549,720
10,871,405
147,955,950
Business -type activities:
Water
26,525,468
25,014,972
18,520,750
30,211,365
28,789,265
Wastewater
3,336,645
4,978,350
3,430,966
4,441,887
4,481,743
Golf Course
1,674,851
1,553,159
4,678,672
239,326
El Segundo Senior Citizen Housing Corp.
-
-
597,152
778,977
778,448
Total business -type activities expenses
31,536,964
31,546,481
27,227,540
35,671,555
34,049,456
Total primary government expenses
111,397,404
115,919,706
80,777,260
46,542,960
182,005,406
Program revenues:
Governmental activities:
Charges for services:
General government
364,486
258,538
266,496
286,451
375,649
Public safety
1,624,718
1,545,947
980,145
1,636,988
1,926,570
Public works
-
26,524
54,669
54,457
111,720
Community development
7,473,096
5,390,803
5,639,664
6,474,161
8,524,771
Operating grants and contributions
4,148,187
2,932,318
2,120,276
6,408,261
5,716,659
Capital grants and contributions
2,580,996
7,691,323
2,421,429
2,328,528
2,510,786
Total governmental activities
program revenues
16,191,483
17,845,453
11,482,679
17,188,846
19,166,155
Business -type activities:
Charges for services:
Water
33,824,119
26,404,788
24,626,599
35,830,853
33,002,111
Wastewater
4,475,896
4,194,630
3,266,685
4,829,814
5,178,951
Golf Course
1,643,682
1,484,846
1,098,917
118,929
-
EI Segundo Senior Citizen Housing Corp.
-
-
772,819
815,024
881,046
Operating grants and contributions
-
-
-
-
Capital grants and contributions
375,000
-
-
-
Total business -type activities
program revenues
40,318,697
32,084,264
29,765,020
41,594,620
39,062,108
Total primary government
program revenues
56,510,180
49,929,717
41,247,699
58,783,466
58,228,263
Net revenues (expenses):
Governmental activities
(63,668,957)
(66,527,772)
(42,067,041)
6,317,441
(128,789,795)
Business -type activities
8,781,733
537,783
2,537,480
5,923,065
5,012,652
Total net revenues (expenses)
(54,887,224)
(65,989,989)
(39,529,561)
12,240,506
(123,777,143)
General revenues and other changes in net assets:
Governmental activities:
Taxes:
Properly taxes
11,138,625
11,816,366
12,348,994
12,551,435
10,750,248
Sales tax
13,023,091
12,006,731
8,339,284
13,374,232
17,424,472
Transient occupancy taxes
14,598,200
8,760,763
4,416,020
12,267,534
14,143,605
Other taxes
28,391,959
28,059,801
26,397,089
32,011,867
36,331,535
Motor vehicle in lieu, unrestricted
-
-
-
2,108,064
Investment income
2,440,102
3,420,790
457,980
(465,662)
3,982,103
Other general revenues
1,682,211
1,926,516
1,405,086
1,812,224
1,979,838
Transfers
-
-
-
-
729,168
Total governmental activities
71,274,188
65,990,967
53,364,453
71,551,630
87,449,033
Business -type activities:
Investment income
1,139,315
291,780
427,834
(746,994)
894,511
Other
23,926
-
-
Transfers
-
-
-
(729,168)
Total business -type activities
1,163,241
291,780
427,834
(746,994)
165,343
Total primary government
72,437,429
66,282,747
53,792,287
70,804,636
87,614,376
Changes in net position:
Governmental activities
7,605,231
(536,805)
11,297,412
77,869,071
(41,340,762)
Business -type activities
9,944,974
829,563
2,965,314
5,176,071
5,177,995
Total primary government
17,550,205
292,758
14,262,726
83,045,142
(36,162,767)
(181)
Page 324 of 393
CITY OF EL SEGUNDO
FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
2014
2015
2016
2017
2018
General fund:
Nonspendable
3,380,264
2,575,497
2,017,346
7,373,109
6,256,640
Restricted
-
-
-
-
1,000,000
Assigned
2,876,450
3,129,606
2,939,325
3,608,509
2,210,602
Unassigned
14,075,307
14,587,023
17,987,731
17,660,917
24,432,049
Total general fund
20,332,021
20,292,126
22,944,402
28,642,535
33,899,291
All other governmental funds
Nonspendable
5,772
-
-
-
-
Restricted
7,373,435
5,005,452
6,963,441
6,312,687
6,882,394
Assigned
1,416,473
5,031,396
3,301,813
3,159,860
3,231,083
Unassigned
(1,577,594)
(78,071)
(1,326,041)
(971,152)
(333,731)
Total all other governmental funds
7,218,086
9,958,777
8,939,213
8,501,395
9,779,746
(182)
Page 325 of 393
CITY OF EL SEGUNDO
FUND BALANCES OF GOVERNMENTAL FUNDS (CONTINUED)
LAST TEN FISCAL YEARS
2019
2020
2021
2022
2023
General fund:
Nonspendable
7,004,769
7,937,643
163,037
310,048
295,310
Restricted
2,643,380
4,482,363
5,144,456
4,543,265
4,795,810
Assigned
2,663,037
2,534,891
2,561,037
1,397,494
2,149,724
Unassigned
26,625,368
20,559,971
29,110,741
34,799,542
41,405,846
Total general fund
38,936,554
35,514,868
36,979,271
41,050,349
48,646,690
All other governmental funds:
Nonspendable
115,844
85,049
-
20,442
Restricted
8,404,718
15,473,650
16,919,139
27,382,627
30,396,599
Assigned
5,289,298
4,161,175
4,314,909
3,587,359
5,855,027
Unassigned
(177,229)
(46,117)
(304,630)
(201,767)
(210,832)
Total all other governmental funds
13,632,631
19,673,757
20,929,418
30,788,661
36,040,794
(183)
Page 326 of 393
CITY OF EL SEGUNDO
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developers Fees
Other
Total revenues
Expenditures
Current:
General govemment
Public safety
Public works
Community and cultural
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Otherfinancing sources (uses):
Transfers in
Transfers out
Subscription Payable Issuance
Debt proceeds
Total other financing
sources (uses)
Net change in fund balances
Debt service as a percentage of
noncapital expenditures
2014 2015 2016 2017 2018
42,638,899
42,132,274
43,410,318
49,986,183
53,125,853
12,725, 503
12,973,204
13, 989,221
13,131,485
13,695,476
11,931,067
8,919,841
7,751,363
2,805,424
2,400,010
5,172,579
6,197,552
5,214,048
5,811,835
6,053,614
590,605
615,862
682,140
552,662
781,402
914,036
903,172
1,249, 820
444,188
831,067
-
432,810
296,427
329,474
262,346
1,877,562
2,960,332
1,729,917
2,785,946
2,541,114
75,850,251
75,135,047
74,323,254
75,847,197
79,690,882
12,677, 731
14, 523,141
14,200,855
14,905,246
15,738, 556
33,576,082
33,694,064
33,166,579
34,682,695
37,595,758
5,676,244
5,574,118
6,325,541
6,296,743
6,533,963
12,277,418
19,523,563
8,951,898
10,259,037
9,274,383
2,133,639
1,021,033
3,389,585
3,930,500
3,426,202
275,092.000
282,987
291,109
299,464
355,461
237,569.000
229,674
221,552
213,197
244,223
66,853,775
74,848,580
66,547,119
70,586,882
73,168,546
8,996,476
286,467
7,776,135
5,260,315
6,522,336
3,048,087
10,138,836
2,687,843
2,668,046
3,556,821
(3,048,087)
(10,338,840)
(2,887,847)
(2,668,046)
(3,556,821)
-
(200,004)
(200,004)
-
-
8,996,476
86,463
7,576,131
5,260,315
6,522,336
0.79%
0.69%
0.81 %
0.77%
0.86%
(184)
Page 327 of 393
CITY OF EL SEGUNDO
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS (CONTINUED)
LAST TEN FISCAL YEARS
Revenues:
Taxes
Licenses and permits
Intergovernmental
Charges for services
Use of money and property
Fines and forfeitures
Developers Fees
Other
Total revenues
Expenditures
Current:
General govemment
Public safety
Public works
Community and cultural
Capital outlay
Debt service:
Principal retirement
Interest and fiscal charges
Total expenditures
Excess (deficiency) of
revenues over (under)
expenditures
Otherfinancing sources (uses):
Transfers in
Transfers out
Subscription Payable Issuance
Debt proceeds
Total other financing
sources (uses)
Net change in fund balances
Debt service as a percentage of
noncapital expenditures
2019 2020 2021 2022 2023
55,018,471
47,767,783
40,216,556
58,520,315
65,901,483
14, 559, 036
14, 237, 723
13, 568, 547
13, 633, 658
15, 959, 308
3,635,668
2,391,795
3,165,467
6,340,815
9,017,703
6,179,231
4,817,551
4,836,554
5,892,477
7,194,633
2,465,235
3,472,256
457,983
(499,268)
4,019,927
659,653
367,045
297,702
427,604
464,676
824,075
6,293,956
977,823
1,442,250
240,864
4,031,022
3,359,551
2,248,806
3,170,444
2,833,632
87,372,391
82,707,660
65,769,438
88,928,295
105,632,226
18,177,843
18,964,880
32,183,298
19,313,626
19,575,451
38, 014, 581
40,124, 678
142, 081, 284
33, 635, 862
35,104, 337
7,331,278
7,630,503
13,005,985
9,540,381
7,955,021
10,923,487
9,499,235
12,616,931
6,686,963
9,888,009
3,328,392
3,162,263
3,008,119
3,393,300
5,383,125
367,627
380,281
43,200
458,053
7,350,230
339,035
326,380
190,955
1,969,789
3,262,777
78,482,243
80,088,220
203,129,772
74,997,974
88,518,950
8,890,148 2,619,440 (137,360,334)
4,490,751 1,389,000 1,805,956
(4,490,751) (1,389,000) (1,820,956)
140,095,398
- - 140,080,398
8,890,148 2,619,440 2,720,064
0.94% 0.92% 0.12%
13,930,321 17,113,276
10,126,878 13,853, 856
(10,126,878) (18,923,545)
804,887
- (4,264,802)
13, 930, 321 12, 848, 474
3.39% 12.06%
(185)
Page 328 of 393
CITY OF EL SEGUNDO
PRINCIPAL SALES TAX PRODUCERS
CURRENT YEAR AND NINE YEARS AGO
2022-23
2013-14
Taxpayer
Business Type
Taxpayer
Business Type
Aerospace Corporation
Biotechnology
Accuvant
Office Equipment
CaIportland Company
Bldg.Matls-Whole
Best Buy Stores
Furniture/Appliance
Chevron Service Stations
Service Stations
BTAmericas
Business Services
Chick-Fil-A
Restaurants
Chevron Service Stations
Service Stations
Circle K Food Stores
Food Markets
Circle K Food Stores
Food Markets
Dick's Sporting Goods
Recreation Products
Computershare Communications Services
Business Services
Homegoods
Furniture/Appliance
Dick's Sporting Goods
Recreation Products
In-N-Out Burgers
Restaurants
Fl emi ng's Pri me Stea khouse
Restaurants
Insight Direct USA
I.T. Infrastructure
Fresh & Easy
Food Markets
Insight Public Sector
Office Equipment
Homegoods
Furniture/Appliance
1 Sweigart
I.T. Infrastructure
Impex Technologies
Office Equipment
Karl Storz Endoscopy
Office Equipment
Interior Officesolutions
Furniture/Appliance
Kite Pharma
Biotechnology
Karl Storz Endoscopy
Office Equipment
Los Angeles Times Communications
Light Industry
Kurtzman Carson Consultants
Business Services
Munters Corporation
Heavy Industry
Lululemon
Apparel Stores
Nordstrom Department Store
Depa rtment Stores
Murad Skin Research Laboratories
Chemical Products
North Italia
Restaurants
Patterson Dental Supply
Light Industry
Patterson Dental Supply
Light Industry
PCM Gov
Office Equipment
Raising Cane's Chicken Fingers
Restaurants
Primary Color Systems
Light Industry
Ralph's Grocery Company
Food Markets
Ralph's Grocery Company
Food Markets
Raytheon Company
Office Equipment
Raytheon Company
Office Equipment
Rivian
Auto Sales - New
The Boeing Company
Auto Parts/Repair
The Boeing Company
Auto Parts/Repair
The Container Store
Furniture/Appliance
Topgolf
Miscellaneous Retail
Trace
Light Industry
Whole Foods Market
Food Markets
Whole Foods Market
Food Markets
Source: Avenu Insights & Analytics
(186)
Page 329 of 393
CITY OF EL SEGUNDO
PRINCIPAL PROPERTY TAXPAYERS
CURRENT YEAR AND NINE YEARS AGO
2022-23
2013-14
Percent of Total City
Percent of Total City
Taxpayer
Taxable Value ($)
Taxable Value (%)
Taxable Value ($)
Taxable Value (%)
Chevron Usa Inc
2,019,264,348
12.57%
1,916,524,613
18.67%
SOF XI PCT Two Tower Owner LLC
649,175,483
4.04%
Raytheon Company
537,618,180
3.35%
256,551,854
2.50%
Boeing Company
447,521,494
2.78%
381,686,725
3.72%
Aerospace Corporation
351,109,407
2.18%
278,233,379
2.71%
400 CG Owner LLC
182,505,661
1.14%
SFII Flyte LLC
179,627,873
1.12%
PES Partners LLC
179,342,008
1.12%
154,891,403
1.51%
LVA5 El Segundo 777 Aviation LP
178,700,349
1.11%
2121 Park Place Fee Owner Ca LLC
160,802,068
1.00%
TA 101 Continental LLC
145,588,226
0.91%
Gateway El Segundo Fee Owner LLC
131,237,528
0.82%
Northrop Grumman Systems Corp
129,892,494
0.81%
241,142,324
2.35%
Kilroy Realty Finance Ptnshp
128,921,346
0.80%
165,940,398
1.62%
800 Apol to Fee Owner Ca LLC
125,428,962
0.78%
RAR2 Campus 2100 LLC
124,400,927
0.77%
Street Retail Inc
118,448,624
0.74%
Di rect TV LLC
111,259,751
0.69%
61,252,715
0.60%
1960 Grand Office Owner 1 LP
106,502,722
0.66%
FS CREIT555 Aviation LLC
103,787,845
0.65%
TREA Pacific Coast Highway LLC
98,285,193
0.61%
Hughes Aircraft Co
91,915,806
0.57%
318,710,018
3.10%
HC Hornet Way LLC
89,132,160
0.55%
Ocotillo LA Mariposa LLC
86,567,644
0.54%
Plaza CP LLC
84,801,021
0.53%
73,078,939
0.71%
NRG West Procurement Company L
281,059,225
2.74%
Pacific Corp Towers LLC
168,510,003
1.64%
Hines REIT El Segundo LP
127,999,778
1.25%
Mattel Inc.
114,967,378
1.12%
LA4 LLC
114,100,347
1.11%
Space Exploration Technologies
103,178,126
1.00%
Digital 2260 East El Segundo L
79,852,364
0.78%
Realty Assoc Fund IX LP
77,535,810
0.76%
Air Liquide
76,803,148
0.75%
300 N Sepulveda Owner LLC
73,868,400
0.72%
Conti nenta I Atrium Corp
68,821,389
0.67%
101 Continental Partners LLC
55,048,590
0.54%
TRTNOIP Maple El Segundo LP
53,329,200
0.52%
GI 2160 East Grand LLC
53,268,480
0.52%
AGNL Toys LP
45,900,000
0.45%
Total Top 25 Taxpayers
6,561,837,120
40.83%
5,342,254,606
52.03%
Total Taxable Value
16,069,882,115
100.00%
10,267,883,210
100.00%
Source: County Assessor data, Avenu Insights & Analytics
Unitaryvalueis included inthetotal taxablevalue.
(187)
Page 330 of 393
CITY OF EL SEGUNDO
ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY'
LAST TEN FISCAL YEARS
Fiscal
Year End
Residential
Property
Commercial
Property
Industrial
Property
Other Property
(1)
Unsecured
Property
Less Tax-
Exempt
Property
Taxable Assessed
Value
Total Direct
Tax Rate (2)
Estimated Actual
Taxable Value (3)
Factor of
Taxable
Assessed
Value (3)
Assessed
Value as a
Percentage
of Actual
Value
2007-08
7,762,424
1,185,813
8,948,237
1.116200
2008-09
8,359,395
1,300,504
9,659,899
1.116000
2009-10
8,571,689
1,338,811
9,910,500
1.116000
2010-11
8,187,752
1,423,531
9,611,283
1.115400
2012-13
8,278,135
1,423,110
9,701,245
1.115200
2013-14
8,446,568
1,862,068
10,308,636
1.115200
2014-15
8,433,859
1,604,574
10,038,433
1.115200
2015-16
8,919,245
1,736,530
10,655,775
1.115200
2016-17
9,408,029
1,565,767
10,973,796
1.115200
-
-
2017-18
2,695,443,946
4,056,923,408
1,526,293,700
2,501,109,520
1,480,982,133
34,490,981
12,226,261,726
1.202225
17,863,020,753
1.461037
68.44%
2018-19
2,901,889,931
4,452,614,029
1,785,769,246
2,418,895,212
1,556,962,904
48,412,749
13,067,718,573
1.205652
22,816,281,059
1.746003
57.27%
2019-20
3,059,827,370
5,145,402,602
2,011,925,385
2,466,641,048
1,552,123,561
50,366,079
14,185,553,887
1.202446
22,800,486,298
1.607303
62.22%
2020-21
3,272,541,827
5,624,003,706
1,806,225,832
3,050,851,815
1,682,078,566
32,055,686
15,403,646,060
1.178940
20,376,825,371
1.322857
75.59%
2021-22
3,493,519,690
5,936,659,391
2,046,612,970
2,174,990,747
1,624,771,162
32,620,246
15,243,933,714
1.174948
25,164,151,780
1.650765
60.58%
2022-23
3,733,003,477
6,343,430,626
2,171,490,360
2,064,362,857
1,804,669,235
47,074,440
16,069,882,115
1.196607
32,608,760,333
2.029185
49.28%
Source: County Assessor data, Avenu Insights & Analytics
Source: 2021-22 based on Prior Published ACFR Reports.
State unitary property of $15,610,462 is included in other property.
1.) Other property for 2016-17 and prior representthe Secured Values.
2.) Total directtax rate is represented byTRA09-849.
3.) Estimated Actual Value is derived from a series of calculations comparing median assessed values from 1940 to current median sale prices. Based on these calculations a
multiplier value was extrapolated and applied to current assessed values.
( - ) No data available.
(188)
Page 331 of 393
CITY OF EL SEGUNDO
DIRECT AND OVERLAPPING PROPERTY TAX RATES
(RATE PER $100 OF TAXABLE VALUE)
LAST TEN FISCAL YEARS
General
2013-14
2014-15
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
COUNTY OF LOS ANGELES
CITY OF ELSEGUNDO
0.936812
0.936812
0.936812
0.936812
0.936812
0.936812
0.936812
0.936812
0.936812
0.936812
TOTAL
0.063188
0.063188
0.063188
0.063188
0.063188
0.063188
0.063188
0.063188
0.063188
0.063188
1.000000
1.000000
1.00 0000
1.000000
1.0 00000
1.000000
1.000000
1.000000
1.000000
1.0 000 00
Override Assessments
Metropolitan Water District(1)
0.003500
0.003500
0.003500
0.003500
0.003500
0.003500
0.003500
0.003500
0.003500
0.003500
El Segundo Unified School District
0.111700
0.111700
0.111700
0.111700
0.177526
0.179923
0.177391
0.151816
0.148809
0.170118
Community College
-
-
-
-
0.021199
0.022229
0.021555
0.023624
0.022639
0.022989
TOTAL
0.115200
0.115200
0.115200
0.115200
0.202225
0.205652
0.202446
0.178940
0.174948
0.196607
TOTAL TAX RATE
1.115200
1.115200
1.115200
1.115200
1.202225
1.205652
1.202446
1.178940
1.174948
1.196607
Source: County Auditor/Controller data, Avenu Insights & Analytics
Source:2017 and prior, previous published ACFR
Tax Rate as represented by TRA 09-849
1) Previously labeled as Metropolitan Water District County Flood Control
(189)
Page 332 of 393
CITY OF EL SEGUNDO
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
Fiscal
Taxes Levied
Collections in
Year Ended
forthe
Percent
Subsequent
Percent
June 30
Fiscal Year
Amount
of Levy
Years 1
Amount
of Levy
2014
6,680,795
6,558,427
98.17%
-
6,558,427
98.17%
2015
6,538,375
6,438,118
98.47%
55,500
6,493,618
99.32%
2016
6,728,811
6,637,510
98.64%
59,028
6,696,538
99.52%
2017
6,853,422
6,773,927
98.84%
39,950
6,813,877
99.42%
2018
7,672,612
7,659,388
99.83%
(4,958)
7,654,430
99.76%
2019
8,185,486
8,169,815
99.81%
610,801
8,780,616
107.27%
2020
8,929,004
8,183,987
91.66%
1,237,541
9,421,528
105.52%
2021
9,684,760
8,520,268
87.98%
-
8,520,268
87.98%
2022
9,578,660
9,584,651
100.06%
64,417
9,649,067
100.74%
2023 10,090,686 10,116,935 100.26% (10,389) 10,106,546 100.16%
Source: Los Angeles County Auditor Controller's Office
1 Fiscal Year 2021 Collections in Subsequent Years has been updated in Fiscal Year 2023 ACFR Statistical Sec
(190)
Page 333 of 393
CITY OF EL SEGUNDO
RATIO OF GENERAL BONDED DEBT OUTSTANDING
LAST TEN FISCAL YEARS
(IN THOUSANDS, EXCEPT PER CAPITA)
Outstanding General Bonded Debt
General
Tax
Percent of
Fiscal Year Obligation
Allocation Certificates of Pension
Assessed Per
Ended i Bonds
Bonds Participation Obligation 3
Total
Value 2 Capita
2014
-
0.000%
2015
0.000%
2016
0.000%
2017
0.000%
2018
0.000%
2019
0.000%
2020
-
-
0.000%
2021
140,095,398
140,095,398
909.500%
2022
144,135,000
144,135,000
945.520%
2023
137,600,000
137,600,000
856.260%
General bonded debt is debt payable with governmental fund resources and general
obligation bonds recorded in enterprise funds (of which, the City has none).
i Fiscal Years 2000-2020 are 12 month reporting periods ending on September 30; Fiscal Year 2020-2021 is a 9 month
reporting period ending on June 30; Fiscal Years 2022-current are 12 month reporting periods ending on June 30.
2 Assessed value has been used because the actual value of taxable property is not readily available
in the State of California.
3 Fiscal Year 2022 Pension Obligation debt ending balance number have been updated in Fiscal Year 2023 ACFR Statistical Section
(191)
Page 334 of 393
CITY OF EL SEGUNDO
RATIO OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
(IN THOUSANDS, EXCEPT PER CAPITA)
Governmental Activities
Fi na nced
Tota I
Fiscal Year
Purchase
Loan
Pension
Leases Subscriptions
Leases/
Governmental
Ended 12
Obligation
Obligation
Obligation
Payable Payable
Loans
Activities
2013
10,615,488
10,615,488
2014
10,303,635
10,303,635
2015
9,982,592
9,982,592
2016
9,650,093
9,650,093
2017
9,306,335
9,306,335
2018
8,950,875
8,950,875
2019
8,583,247
8,583,247
2020
8,202,967
8,202,967
2021
-
-
140,095,398
-
8,159,767
148,255,165
2022
1,920,577
5,842,713
140,095,398
117,088 -
-
147,975,776
2023
1,855,162
5,497,738
133,743,378
133,029 852,664
-
142,081,971
Note: Deta i I s rega rd i ng the Ci ty's outsta ndi ng debt ca n be found i n the notes to
thefinancial statements.
1 Fiscal Years 2000-2020 are 12 month reporting periods ending on September 30; Fiscal Year 2020-2021 is a 9 month
reporting period ending on June 30; Fiscal Years 2022-current are 12 month reporting periods ending on June 30.
2 Office of Economic Development (data shown is for Los Angeles County)
(192)
Page 335 of 393
CITY OF EL SEGUNDO
RATIO OF OUTSTANDING DEBT BY TYPE (CONTINUED)
LAST TEN FISCAL YEARS
(IN THOUSANDS, EXCEPT PER CAPITA)
Fiscal Year
Ended 12
Bus ness-type Activities
Total
Pension Leases Business -type
Obligation Payable Activities
Total
Primary
Government
Percentage
of Personal
Income
Debt
Per
Capita Z
2014
10,303,635
1.4%
227
2015
9,982,592
1.3%
214
2016
9,650,093
1.2%
203
2017
9,306,335
1.1%
187
2018
8,950,875
1.0%
169
2019
8,583,247
0.9%
154
2020
8,202,967
0.8%
141
2021
4,039,602
- 4,039,602
152,294,767
14.6%
2,430
2022
4,039,602
202,186 4,241,788
152,217,564
12.4%
2,114
2023
3,856,622
- 3,856,622
145,938,593
10.3%
1,738
Note: Details regarding the City's outstanding debt can be found in the notes to
thefinancial statements.
1 Fiscal Years 2000-2020 are 12 month reporting periods ending on September 30; Fiscal Year 2020-2021 is a 9 m,
reporting period endi ng on June 30; Fiscal Years 2022-current are 12 month reporting periods endi ng on June 3C
2 Office of Economic Development (data shown is for Los Angeles County)
(193)
Page 336 of 393
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(194)
Page 337 of 393
CITY OF EL SEGUNDO
DIRECT AND OVERLAPPING BONDED DEBT
LAST TEN FISCAL YEARS
2022-2023 Assessed Valuation: $16,111,996,950
Total Debt
City's Share of
OVERLAPPING TAXAND ASSESSMENT DEBT:
6/30/2023
% Applicable (1)
Debt 6/30/23
Metropolitan Water District
$ 19,215,000
0.44%
$85,122
El Camino Community College District
463,537,057
11.561%
53,589,519
El Segundo Unified School District
105,994,777
100%
105,994,777
Manhattan Beach Unified School District
166,312,965
0.0010%
1,663
Wiseburn Unified School District
128,534,541
0.71855
92,358,494
Centinela Valley Union High School District
236,570,062
0.34546
81,725,494
Centinela Valley Union High School District School Facilities Improvement District No. 2016-1
221,670,000
0.38885
86,196,380
TOTAL OVERLAPPING TAXAND ASSESSMENT DEBT
$419,951,449
DIRECT AND OVERLAPPING GENERAL FUND DEBT:
Los Angeles County General Fund Obligations
$ 2,601,551,282
0.85%
$ 22,139,201
Los Angeles County Superintendent of Schools Certificates of Participation
3,403,487
0.851
28,964
Los Angeles County Sanitation District No. 5 Authority
1,269,835
6.326
80,330
Los Angeles County Sanitation District South Bay Cities Authority
216,354
0.038
82
City of El Segundo General Fund Obligations
7,352,896
100
7,352,896
City of El Segundo Pension Obligation Bonds
137,600,000
100
137,600,000
TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT
$ 167,201,473
SUBTOTALS:
TOTAL DIRECT DEBT
TOTAL OVERLAPPING DEBT
$145,938,589
$442,200,026
TOTALS:
COMBINED TOTAL DIRECT AND OVERLAPPING DEBT $588,138,612 (2)
(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 lease obligations. Also excludes accreted
value of capital appreciation bonds.
Ratios to 2022-23 Assessed Valuation:
Total Overlapping Tax and Assessment Debt 2.61%
Total Direct Debt ($144,952,896) 0.91%
Combined Total Debt 3.65%
Source: Avenu Insights & Analytics, Califomia Municipal Statistics, Inc.
(195)
Page 338 of 393
Assessed valuation
Conversion percentage
Assessed valuation
Debt limit percentage
Debt limit
Total net debt applicable to limit:
General obligation bonds
Legal debt margin
Total debt applicable to the limit
as a percentage of debt I i mit
CITY OF EL SEGUNDO
LEGAL DEBT MARGIN INFORMATION
LAST TEN FISCAL YEARS
Fiscal Year
2013-14
2014-15
2015-16
2016-17
2017-18
$ 10,308,636,196 $
10,038,433,763 $
10,655,775,000 $
10,973,796,359 $
12,226,261,726
25%
25%
25%
25%
25%
2,577,159,049
2,509,608,441
2,663,943,750
2,743,449,090
3,056,565,432
15%
15%
15%
15%
15%
386,573,857 376,441,266.11 399,591,563 411,517,363 458,484,815
$ 386,573,857 $
376,441,266 $
399,591,563 $
411,517,363 $
458,484,815
0.0%
0.0%
0.0%
0.0%
0.0%
The Government Code of the State of Ca I iforni a provides for a lega I debt I i mit of 15% of gross
assessed valuation. However, this provision was enacted when assessed valuation was
based upon 25% of marketvalue. Effectivewith the 1981-82 fiscal year, each parcel
is now assessed at 100%of marketvalue (as of the most recent change in ownership
for that parcel). Although the statutory debt limit has not been amended by the State since this
change, the percentages presented in the above computations have been proportionately
modified to 3.75%(25%of 15%) for the purpose of this calculation in order to be consistent
with the computational effect of the debt limit at the time of the state's establishment of the limit.
Source: California Municipal Statistics, Inc.
Los Angeles County Tax Assessor's Office
(196)
Page 339 of 393
Assessed valuation
Conversion percentage
Assessed valuation
Debt limit percentage
Debt limit
Total net debt applicable to limit:
General obligation bonds
Legal debt margin
Total debt applicable to the limit
as a percentage of debt I i mit
CITY OF EL SEGUNDO
LEGAL DEBT MARGIN INFORMATION (CONTINUED)
LAST TEN FISCAL YEARS
Fiscal Year
2018-19
2019-20
2020-21
2021-22
2022-23
$ 13,067,718,573 $
14,185,553,887 $
15,403,646,060 $
15,243,933,714 $
16,069,882,115
25%
25%
25%
25%
25%
3,266,929,643
3,546,388,472
3,850,911,515
3,810,983,429
4,017,470,529
15%
15%
15%
15%
15%
490,039,446 531,958,271 577,636,727 571,647,514 602,620,579
140,095,398 144,135,000 137,600,000
$ 490,039,446 $ 531,958,271 $ 577,636,727 $ 571,647,514 $ 602,620,579
0.0 %
0.0% 24.3% 25.2% 22.8%
(197)
Page 340 of 393
CITY OF EL SEGUNDO
DEMOGRAPHIC AND ECONOMIC STATISTICS
LAST TEN FISCAL YEARS
Fiscal Year
City Population (1)
Personal Income
(in thousands) (2)
Per Capita
Personal Income (2)
Median Age (2)
City
Unemployment
Rate (%) (3)
2013-14
16,815
761,888
45,310
9.9%
2014-15
16,897
787,958
46,633
-
8.2%
2015-16
16,646
790,452
47,486
38.9
3.7%
2016-17
16,717
832,029
49,771
38.9
2.9%
2017-18
16,784
888,503
52,938
39.0
3.3%
2018-19
17,066
952,927
55,838
38.7
3.2%
2019-20
16,777
974,307
58,074
38.7
23.5%
2020-21
16,660
1,044,326
62,685
37.3
13.8%
2021-22
17,084
1,230,071
72,001
36.9
4.5%
2022-23
16,928
1,421,646
83,982
36.8
4.1%
Source:Avenu Insights &Analytics
Source: 2022 and prior, previously published ACFR Report
1.) Population Projections are provided by the California Department of Finance Projections
2.) Data is provided by the U.S. Census Bureau.
3.) Unemployment Data is provided by the EDD's Bureau of Labor Statistics Department.
(198)
Page 341 of 393
CITY OF EL SEGUNDO
PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO
2022-2023
Number of
Percent of Total
Business Name
Employees
Employment (%)
Boeing Satellite Systems*
13,615
137.53 %
Raytheon Space & AirborneSyst
6,000
60.61%
Northrop Grumman Corporation
3,054
30.85%
Aerospace Corporation
2,571
25.97%
Mattel Inc
1,703
17.20%
Chevron Products Company/USA inc
1,193
12.05%
Internet Brands Inc
590
5.96%
Infineon Technologies Americas Corp (formerly International Rectifier)
440
4.44%
Karl StorzEndoscopyAmerica Inc
409
4.13%
Big 5 Sporting Goods Corp**
295
2.98%
Accenture
Hea IthCa re Partners LLC
Time Warner Cable Information Services (CA)
Total Top 10 Employers
29,870
301.72%
Total City Labor Force (1) 9,900
Source: Avenu Insights & Analytics
Source:2017-18 based on previously published ACFR. 2013-14 data unavailable on City's website
Results based on direct correspondence with city's local businesses.
*Employee Count is statewide, employment levels are not available by site.
** Includes Corporate office and retail store.
(1) Total City Labor Force provided by EDD Labor Force Data.
2017-2018
Number of
Percent of Total
Employees
Employment (%)
2959
5.20%
5189
9.12%
2960
5.20%
2711
4.76%
1674
2.94%
1103
1.94%
588
1.03 %
1685 2.96%
705 1.24%
700 1.23%
20,274 33.15%
Page 342 of 393
CITY OF EL SEGUNDO
OPERATING INDICATORS BY FUNCTION
LAST TEN FISCAL YEARS
2014 2015 2016 2017 2018
Police:
Arrests
1,468
1,057
721
592
568
Parking Citations Issued
11,764
9,404
7,200
8,955
10,227
Fire:
Number of Emergency Cal Is
2,485
2,568
2,632
2,807
2,895
Inspections
2,326
2,203
1,531
1,209
1,919
Medical Responses
1,564
1,644
1,661
1,847
1,930
Public works:
Street resurfacing (miles)
-
-
0
1
2
Reconstruction (miles)
-
-
-
New Street (mi I es)
-
-
-
-
ElectronicRecycling(pounds)
N/A
N/A
N/A
N/A
-
PaperShredRecycling(pounds)
9,220
10,080
23,000
23,000
20,000
Parks, Recreation, and Library:
(previously named Community Services)
Number of recreation classes
1,365
1,389
1,056
833
997
Class registrations
7,905
8,021
6,657
6,615
7,574
Recreation Trips participants
1,560
1,535
89
20
926
Number of facility rentals
496
-
-
-
-
Number of Reservations
9,238
9,342
4,779
5,624
5,397
Shuttles transported (riders)
29,789
30,052
7,320
4,781
6,252
Dial -A -Ride with Lyft residents
11,090
11,206
6,841
5,108
5,189
Homebound Meals
4,957
4,926
5,061
5,497
6,080
Finance:
Business Licenses processed
6,758
5,812
7,172
7,236
6,610
Purchase Orders processed
447
427
476
547
464
Purchase Change Orders processed
129
118
103
136
174
Invoices processed
10,367
10,189
10,230
9,566
9,762
Checks processed
5,529
5,326
5,849
5,248
5,258
Cash Receipts processed (excluding Water)
35,461
35,143
33,075
31,559
27,722
Source: City of El Segundo
(200)
Page 343 of 393
CITY OF EL SEGUNDO
OPERATING INDICATORS BY FUNCTION (CONTINUED)
LAST TEN FISCAL YEARS
2019
2020 2021'
2022
2023
Police:
Arrests
953
1,009
1,084
1,066
Parking Citations Issued
12,247
9,537
10,591
8,904
Fire:
Number of Emergency Cal Is
893
2,558
2,951
3,174
Inspections
905
512
654
580
Medical Responses
502
1,621
1,827
1,989
Public works:
Street resurfacing (miles)
6
1
2.4
1.5
Reconstruction (miles)
-
-
-
-
New Street (mi I es)
-
-
-
-
Electronic Recycling (pounds)
1,480
1,480
4,071
2,516
Paper Shred Recycling (pounds)
15,400
17,340
32,100
30,300
Parks, Recreation, and Library:
(previously named Community Services)
Number of recreation classes
1,019
980
1,517
1,517
Class registrations
4,098
5,387
18,233
10,873
Recreation Trips participants
1,784
762
*
114
Number of facility rentals
-
-
1,619
3,637
Number of Reservations
5,563
23,841
29,968
35,419
Shuttles transported (riders)
5,532
1,968
1,782
2,884
Dial -A -Ride residents
4,474
2,194
**
4,718
Homebound Meals
6,840
7,285
5,922
5,180
Finance:
Business Licenses processed
6,992
6,391
6,191
6,277
Purchase Orders processed
416
411
407
412
Purchase Change Orders processed
141
167
89
174
Invoices processed
6,805
10,501
9,818
9,803
Checks processed
3,790
5,611
5,368
5,288
Cash Receipts processed (excluding Water)
54,264
37,273
118,314
118,856
Source: City of El Segundo
'Information not collected from fiscal year 2020-2021 dueto pandemic and staff shortages
*Due to COVID-19, this program was not run during 2021/2022 FY
**Dial -A -Ride ended when the pandemic impacted all Recreation & Parks department services;
LYFTand Beach Shuttle (SWOOP) have replaced programs for Dial A Ride
(201)
Page 344 of 393
CITY OF EL SEGUNDO
FULL-TIME AND PART-TIME CITY EMPLOYEES BY FUNCTION
LAST TEN FISCAL YEARS
2014 2015 2016 2017 2018
Function
General Government
Public Safety
Public Works
Community & Cultural
Water
Sewer
Total
Source: City of El Segundo Payroll Division
60
69
51
57
53
138
137
123
126
130
27
30
31
30
29
81
80
76
74
115
11
11
10
10
9
6
6
6
10
6
323
333
297
307
342
(202)
Page 345 of 393
CITY OF EL SEGUNDO
FULL-TIME AND PART-TIME CITY EMPLOYEES BY FUNCTION (CONTINUED)
LAST TEN FISCAL YEARS
2019 2020 2021 2022 2023
Function
General Government
71
73
59
58
58
Public Safety
143
144
142
131
127
Public Works
26
40
27
24
24
Community & Cultural
106
93
149
152
254
Water
18
15
10
11
12
Sewer
6
7
6
5
6
Total
370
372
393
381
481
Source: City of El Segundo Payroll Division
(203)
Page 346 of 393
CITY OF EL SEGUNDO
CAPITAL ASSET STATISTICS BY FUNCTION
LAST TEN FISCAL YEARS
2014
2015
2016
2017
2018
Police:
Stations
1
1
1
1
1
Fire:
Firestations
2
2
2
2
2
Public works:
Streets (miles)
55
55
55
55
55
Streetl i ghts
1,718
1,718
1,718
1,718
1,718
Traffic signals
55
55
55
55
55
Parks and recreation:
Pa rks
22
22
22
22
22
Recreation Facilities
13
13
13
13
14
Number of Acres
91
91
91
91
91
Source: City of El Segundo
(204)
Page 347 of 393
CITY OF EL SEGUNDO
CAPITAL ASSET STATISTICS BY FUNCTION (CONTINUED)
LAST TEN FISCAL YEARS
2019
2020
2021
2022
2023
Police:
Stations
1
1
1
1
1
Fire:
Firestations
2
2
2
2
2
Public works:
Streets (miles)
55
55
55
55
55
Streetl i ghts
1,718
1,718
1,718
1718
1718
Traffic signals
55
55
55
55
55
Parks and recreation:
Pa rks
22
22
22
22
22
Recreation Facilities
14
14
14
14
14
Number of Acres
91
91
91
91
91
Source: City of El Segundo
(205)
Page 348 of 393
Well get you there.
CPAs I CONSULTANTS I WEALTH ADVISORS
Communication with Those Charged
with Governance
City of El Segundo 2023 Audit Results
©2024 Clifton LarsonAllen LLP. CLA (Clifton LarsonAllen LLP) is an independent network member of CLA Global. See CLAelobal.com/disclaimer.
Investment advisory services are offered through Clifton LarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor.
Scope of Work
Audits for the year ended June 30, 2023
City of El Segundo
Single Audit
Agreed Upon Procedures on GANN Appropriations Limit
Compilation of the State Controller's Report
@Ak
©2024CliftonLarsonAllenLLP 2
Page 350 of 393
Auditors' Report
Opinions
Basis for Opinions
Change in Accounting Principle
Responsibilities of Management for the Financial Statements
Auditors' Responsibilities for the Audit of the Financial Statements
Required Supplementary Information
Supplementary Information
Other Information
Other Reporting Required by Government Auditing Standards
@Ak
©2024CliftonLarsonAllenLLP 3
Page 351 of 393
Communication with Those Charged with Governance
The planned scope and timing of the June 30, 2023, audit was
communicated through our engagement letter.
Management is responsible for the selection and use of
appropriate accounting policies, which are described in note 1
to the financial statements
Significant estimates and the most sensitive disclosures
reported in the financial statements include the following:
CalPERS defined benefit pension plan and OPEB plan
Claims payable
@Ak
©2024CliftonLarsonAllenLLP 4
Page 352 of 393
Communication with Those Charged with Governance
We encountered no significant difficulties during our audit.
Corrected and Uncorrected Misstatements.
No disagreements arose during the course of our audit.
To our knowledge, the City did not consult with other
accountants regarding auditing or accounting matters.
@Ak
©2024CliftonLarsonAllenLLP 5
Page 353 of 393
Tiffany Fung, CPA
Tiffany.Fung@claconnect.com
CLAconnect.com
[M+I (30�
CPAs I CONSULTANTS I WEALTH ADVISORS
©2024 CliftonLarsonAllen LLP. CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAelobal.com/disclaimer.
Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor.
City Council Agenda Statement
F I, F, G t I) O Meeting Date: January 16, 2024
Agenda Heading: Staff Presentations
Item Number: D.17
TITLE:
Residential On -Street Parking Survey Results and Recommendations
RECOMMENDATION:
1. Receive and file the Residential On -Street Parking Survey results.
2. Provide direction to staff regarding future implementation of parking districts,
other parking -related recommendations, and next steps.
3. Alternatively, discuss and take other action related to this item.
FISCAL IMPACT:
None.
BACKGROUND:
City Council originally adopted an ordinance on November 5, 1985, providing residents
a path to designate preferential parking along residential streets subject to petition,
validation of need by staff, and approval by City Council. The ordinance, designed to
deter employees from nearby businesses from parking along residential streets, is part
of the City's overall traffic management plan. Since adoption, City Council has
approved Preferential Parking Zone 1 and Preferential Parking Zone 2 (Figure 1 and 2
below), to alleviate parking hardship in these areas. Residents within the designated
zones are eligible for up to three (3) free residential parking permits and two (2) guest
permits.
Table No.1: Preferential Parking Zone 1
Street From: To:
California Street
Oak Avenue
Acacia Avenue
E. Maple Avenue
California Street
Washington Street
Page 355 of 393
Residential On -Street Parking Survey Results
January 16, 2024
Page 2 of 7
E. Sycamore Avenue
California Street
Washington Street
E. Walnut
Center Street
Washington Street
Washington Street
Oak Avenue
Acacia Avenue
Table No. 2: Preferential Parking Zone 2
Street From: To:
California Street
Pine Avenue
E. Holly Avenue
E. Holly Avenue
California Street
Kansas Street
West Side of Kansas Street
E. Holly Avenue
E. Grand Avenue
Figure No. 1: Preferential Parking Zone 1
Page 356 of 393
Residential On -Street Parking Survey Results
January 16, 2024
Page 3 of 7
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Figure No. 2: Preferential Parking Zone 2
Page 357 of 393
Residential On -Street Parking Survey Results
January 16, 2024
Page 4 of 7
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Page 358 of 393
Residential On -Street Parking Survey Results
January 16, 2024
Page 5 of 7
DISCUSSION:
As a result of continued interest from residents to expand the preferential parking
zones, and questions regarding the potential need and impacts among all residential
neighborhoods, staff administered an online Residential On -Street Parking Survey for El
Segundo. Respondents were asked several questions related to their experience with
on -street parking and preferred solutions should problems exist. The goal of the survey
is to understand by specific neighborhood, the current residential parking experience,
needs, and root causes of potential parking deficiencies. The survey was conducted
between September 25 - December 1, 2023, and consists of a combination of multiple
choice responses and free comments. A total of 1,351 residents participated in the
online survey.
Survey respondents were asked to provide which area of the city they live, as provided
on the following exhibit:
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Respondents were then asked the following questions (summary results can be found in
the attached Survey Results):
• How satisfied are you with the current parking availability in your neighborhood?
Page 359 of 393
Residential On -Street Parking Survey Results
January 16, 2024
Page 6 of 7
• How satisfied are you with the availability of parking during weekdays?
• How satisfied are you with the availability of parking during weekends?
• Are you familiar with the concept of a parking permit program?
• Do you favor implementing a parking permit program in your neighborhood?
• How many total vehicles does your household own?
• Are ou able to park all your vehicles in your neighborhood without any issues?
• How many parking spots can your place of residence accommodate (including
garage, carport, driveway, etc.)?
• Would you be willing to pay for a parking permit in your neighborhood?
• Should parking permits be limited to residents only, or should they also be
available to non-residents?
• Do you think a limited number of permits should be issued per household?
• Rank in order of priority preference: 24-hour limit, specific time limit (i.e. 2 hour, 4
hour), daytime limitation only, evening time limitation only.
• Would you be open to an off -site residential parking permit (i.e. overnight parking
at an off -site location, beach, commercial parking lot, etc.)
• Are you aware residents are permitted to park overnight and on weekends at
city -owned parking lots?
Council members are asked to review and discuss the survey results (attached) and
recommendations, and provide direction to staff to guide the management in
implementing future on -street parking strategies, and carrying out effective parking
policies based on the collected parking data and community feedback.
CITY STRATEGIC PLAN COMPLIANCE:
Goal 2: Support Community Safety and Preparedness
Objective 2A: El Segundo is a safe and prepared community.
Goal 4: Develop and Maintain Quality Infrastructure and Technology
Objective 4A: El Segundo's physical infrastructure supports an inviting and safe
community.
PREPARED BY:
Agnes Ho, Administrative Analyst
REVIEWED BY:
Michael Allen, AICP, Development Services Director
APPROVED BY:
Barbara Voss, Deputy City Manager
ATTACHED SUPPORTING DOCUMENTS:
Page 360 of 393
Residential On -Street Parking Survey Results
January 16, 2024
Page 7 of 7
Residential On -Street Parking Survey Results
Page 361 of 393
Parking Permit / Page 1
Responses: 1,351
150
100
50 I - I
Zone A Zone B Zone C Zone D Zone E Zone F Zone G Zone H Zone I
Parking Situation 1,204 Q
Overall, how satisfied are you with the current parking availability in
your neighborhood?
How satisfied are you with the availability of parking during
weekdays?
How satisfied are you the availability of parking during weekends?
0 100
■ Very satisified ■ Somewhat satisfied • Neutral ■ Somewhat dissatisfied Very dissatisfied
Are you familiar with the concept of a parking permit program? 1,181 Q
Yes
Somewhat yes
No
Somewhat no
0
200
400
1 1
Zone J Zone K Zone L Zone M Zone N Zone O Zone P
200
600
300
Page 362 of 393
Do you favor implementing a parking permit program in your neighborhood? 1,180 Q
Yes
Yes, with flexibility
No
Somewhat no
0 100 200 300 400
How many total vehicles does your household own? 1,137 Q
None
One
Two
Three or more
0 200 400
Are you able to park all your vehicles in your neighborhood without any issues? 1,132 Q
Yes
No
0 200 400 600
600
Page 363 of 393
Would you be willing to pay for a parking permit in your neighborhood? 1,0e2 Q
Yes
No
200 400 600 800
Should parking permits be limited to residents only, or should they also be available to non-residents (guests)? 1,055 Q
Residents only
Residents and non-residents
100 200 300 400 500
Page 364 of 393
Do you think a limited number of permits should be issued per households? 1,073 Q
Yes
No
0 200 400 600
Please rank, with the top being the most preferred, what type of permit do you prefer? 958 Q
24-Hour -
Time -limited ( ex. 4-hour blocks)
Daytime Only (standard business hours)
Evening Only (Overnight)
0 100 200 300 400
■ 1 ■ 2 ■ 3 ■ 4
Would you be open to an off -site residential parking permit (ex. overnight parking at the beach parking lot, commercial parking lot, etc.) 1,077 Q
Yee
Somewhat yes
No
Somewhat no
0 200 400 600
Page 365 of 393
Are you aware residents are permitted to park at certain city -owned parking lots (ex. City Hall employee parking lots, near the teen center, etc.) after certain
business hours? 1,056 Q
Yes
No
200 400 600
To many people in the city. Thanks for ruining it
specific spots for permit holders
Post the signage 24/7 for parking restriction to protect residents as many other cities near the beach do. We realize that the Cadets are the primary ticketers and work M-F during the
day. However, posting it will discourage many from parking, and if someone parks for days a resident could call and the ESPD have support to take action. Currently people park for three
days, then we call ESPD who mark the car. Finally, another 3 days must pass even if the vehicle was ticketed for say street sweeping within the first three days. So people have used this
process to get at least 6 days of free LAX airport parking. Or more free parking days if someone doesn't track when the vehicle was first parked and call ESPD after three days to start the
process..
If permits are required I want to be able to print them for my guests rather than being required to go to city hall etc.
Visitors should be able to visit and park for reasonable periods. Airport visitors should not be able to park on the streets during their trips.
None
They frustrate me and my neighbors more than they help.
Do not implement a permit program
Long term parking is beginning to become an issue in our neighborhood. Whereas a car is parked, the driver picked up by a ride share car (obviously going to LAX!) & the parked car
remains for multiple days. Thus far, these cars have been parked abiding by the rules so they haven't been an issue -other than exceeding the 72 hour parking limit. If parking becomes
limited however, this could be an extremely difficult situation for our neighbors!
Limited permits per household.
The current parking situation in El Segundo is one of its best perks. It's truly one of the reasons why I moved here. Please keep it the same.
I'd like there to be more communication and transparency as to why this is being considered. What is driving this need? It feels exclusionary and not something I'd like to see move
forward without better reasoning
I'm considering using orange cones during Candy Cane Lane weeks, wondering if that would be an issue
Page 366 of 393
More patrols on Sierra Place and all areas in El Segundo. There are lots of people regularly double parking in the middle of the road/partially blocking neighbor driveways because they
are too lazy to park down the street etc.
Just don't want to have all our street as permit parking only.
We have problems with high school field parking and the occasional airport parking, with people parking on our street and then catching an Uber to the airport
time restrictions on grand are too strict. there isn't enough traffic going up and down grand to close off 2 lanes of the road for 6 hours of the day. street sweeping should always be done
after gam to allow people/their families enough time in the morning to get ready and out of the door. School drop offs don't start until after Sam and most people don't have to be at
work until after that time so 8am street sweeping is inconvenient for parents of young school children.
We don't need it
I am mostly concerned about residential parking in my zone if additional ADU units are built. My largest concern with the popularity of ADUs and additional apartments is the lack of
parking. Every residence must have off street parking for a minimum of 2 cars. Therefore if a house has an ADU I feel it should have space for at least 4 cars in off street parking. If this is
not attainable then no permit for an ADU should be approved.
Parking around the restaurants near Main, Franklin, Grand, and Richmond is hard to find. I would like Chevron lots to be available.
I don't like the idea of parking permits. I think it's lame. It's a money grab and not necessary. El segundo is known for free parking and I'm not gonna pay for someone to park at my house
if no one else has to pay at public parking sites. Leave it alone.
There are indeed too many cars on the street in El Segundo. Our streets are narrow enough already, and that's not a bad thing. However, stacking narrow streets with cars up and down
the block endlessly makes for a very annoying and difficult driving experience, having to constantly pull behind parked cars to let opposite drivers pass. Not to mention, cars lining the
street is an eyesore. The most beautiful streets in the city are the ones with "NO PARKING" signs on the street, and an alley for parking in the back. Now I understand alleyways for every
street is unrealistic, but instituting a parking pass is an additional annoyance and financial burden (no matter how cheap it is) for residents who are having to deal with this parking
problem. Simply put, there needs to be an alternative solution. Instituting parking lots for residents also isn't entirely unrealistic, but crime rules this out entirely at the moment. The only
way this would work is if there was a 24/7 police presence (not just blue light camera), and I imagine that's unrealistic as well. Not to mention, a massive parking lot near the residential
area of our city is ugly, and would be an additional eyesore and use of space. Underground parking would be the better option, but again, this would require a heavy police presence.
Overall, there are no easy solutions here. I appreciate the work that is being done to limit car usage in the city, and I appreciate that you are looking to enact changes to fix the residential
parking problem. If you are looking to make a new parking lot, here is my large scale idea. Close down car traffic on Main Street. I know, this seems insane but many other California
cities have done this to great success. Times Square in New York used to have cars, and everyone believed restricting it entirely to pedestrian traffic would be a disaster. Yet they went
ahead and did it, and it's been a major success. Main Street is constantly blocked off anyways, and it's never a large issue anyways. You could permit small vehicles like e-bikes or golf
carts for Main Street too, further encouraging them. This would also heavily, and I stress heavily grow Main Street businesses, which honestly are lacking at the moment. Put in
underground parking nearby main street, and have a constant police presence there so people feel safe about leaving their car and returning to it late at night. Visitors can also use this
parking lot when coming to see their friends in the city. It's a win for everyone involved. Many cities have done this, and it makes for a much more enjoyable shopping, dining, and
tourism experience. Main Street is always the most lovely when blocked off to cars anyways. You can even turn the pavement into brick or cobblestone, to give our small town even
more beauty.
Resident parking only. Maybe you can purchase a guest parking pass but it wouldn't be overnight. And ES should enforce it not just issue the permits
Leave us alone! Don't try and fix what you think is broken!!
Please do not do this. It would be a dissuading experience for visitors and residents of El Segundo. Keep parking simple.
Older people who have round the clock caregivers and do not have a printer will be a nightmare. Do not burden residents with this issue!!!!
Make it as automated as possible. By address, and authentication, I can print out parking permit (with bar code for authenticity) for my household and then also offer guest parking
permits - maybe so many per year or quarter.
A residential parking permit system would be a complete waste of city resources.
Favor maximum flexibility and options with whatever program is adopted to allow for varying residents needs.
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If permits become required, please offer an easy way for residents to get guest passes so they can have visitors parked near their homes. Also, my number one parking issue is the
number of nonresident parkers who block my driveway because there is no red curb painting to indicate a parking zone. I would love if the funds from a parking permit would be used to
paint red on the edges of each driveway so people no longer block resident driveways (forcing us to park on the street too!).
Please allow paid parking permits for overnight parking for overside vehicles for residents. Thank you
This is another waste of city funds
N/A
Please enforce permit parking should not come with added expenses for residents or homeowners We pay enough in taxes already and would appreciate if the permits are only given
out to residents
Thank you for undertaking this study.
If requiring residents to obtain parking permits there should not be a cost to the resident, especially seniors on a fixed income
I'd like to know the details of a permit program. For homeowners - I believe we would be issued free a certain number of permits for our household. These permits could be given to our
ADU renters, and ourselves. For visitors - to our homes... we would have some too. For visitors to the school for special events... it would be limited to daytime 4 hour blocks per signage.
It would be great to have an option to not get ticketed for street sweeping when traveling. Especially since most of the time the street isn't even actually getting swept. I travel for work
and am forced to get a ticket since that's cheaper than long term parking at LAX
The bad actors will find a way around any parking program, but I commend you for trying.
Have permits fir residents and their guest so the people that don't belong pay for parking in a lot and nit us!!! Thanks!!!
Change the street sweeping so each side of the street has different street sweeping days. Our street currently has street sweeping on both sides of the street on Wednesday morning
making it very difficult to park on Wednesdays.
As I have stated in the beginning of the survey, I live across from the high school football field so don't know how the parking situation here can be remedied.
Less do more by doing less. Homelessness and overnight parking can be addressed directly on a case by case basis. That's much more efficient in resolving these issues. Parking permits
and their problems will stay forever - vagrants will not. If we're trying to make money on parking, we're focused on capitalism where we should be focused on improving the quality of life
in El Segundo. Bring the trees back.
Zone b does NOT need permit parking, just security for the park
Curious as to why this survey is being generated and if something was to change, what is the timing of the change?
How much the permit would if you need to pay
listen to Black Sabbath!
Leave the parking and El Segundo alone
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Monitor the out of town cars that park and Uber to the airport. No new construction unless they include parking for all tenants. Especially Smokey hollow businesses. Kansas Grande
construction really worries me! Traffic congestion is going to be awful
I know there are areas closer to businesses and imperial that are impacted far more then I am. I would not want to impose a blanket system for all when not all are effected the same.
Some streets are too narrow to park on. The streets with the most issues seem to be streets with apartments on them. Please start ticketing cars that block the sidewalks.
first two permits per household should be free, then residents have to pay for add'[ ones
We do not want homeless vehicles in our neighborhoods. I appreciate special events however students have been parking and leaving trash behind and not being safe and being loud.
needs or circumstances may vary by block or a very small part of the zones, maybe some zones too big to work for all the residents in the zone - people work different hours or work
from home, retired people may be parked a long time - no job to go to; closer to airport areas may be more attractive to travelers (non-residents) to want to use spaces
I am a little confused about the topics offered here. I hate neighborhood street parking permits. My area does not need one. But, I am in favor of the city making some revenue from
residents parking overnight on city property.
No cost. No fee.
In addition to the residents, the police department should be consulted for their input on calls/complaints they receive and what type of permitting would assist them in quickly resolving
resident concerns.
The program would be costly and not help anything
Start small and areas heavily effected.
The local schools don't provide adequate parking for their teachers or parents. The middle school has no parking at all, Richmond & the high school are slightly better. We have parents
and teachers parking on our street since there are no alternatives on site. When the schools have events the surrounding residents are severely impacted. I have had kids in all the
schools so I am familiar with the parking issues. I remember not going to a back to school night at the junior high because I couldn't find a place to park. How about a structure on the
corner of Mariposa and Main Street?
This appears to be a revenue source by addressing something that isnt becessary
In our area B we have too many outside visitors who come and trash our area, playnloud music, socialize, do burn outs at the stop signs because they don't live here and don't care. We
need to hold people accountable again.
Permit parking works. Don't let the people in this town be too afraid to try it. It'll be inconveniencing for awhile but when we can park in front of our own homes it will all be worth it. LAX
employees and passengers can park elsewhere they don't belong in our town
Limit ADU's or parking will beome a problem
Once policies are put into motion, they tend to perpetuate indefinitely. It is important to ensure that El Segundo remains as free from bureaucracy as possible. Excessive rules and
regulations can encroach upon the rights of the people.
Residents should not be charged to park on the street!
Safety around our homes, families and kids is my number one concern. Starting to feel unsafe with the vagrants, car breakins, and van -residents.
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I feel, and many neighbors believe this will be an administrative nightmare, with increase staffing concerns„ and costs.. No where in this opinion poll is there a reference to permits fees
to be paid, and how long each permit would survive.. Also, how is there a system to validate residencies? DMV records ? Property Tax filings ? Rental contracts ?
I would be very upset if I had to pay for a parking permit in the neighborhood I live in. That seems entirely unfair when we already have to pay rent and the cost of living in general is
quite high.
What if one is an older resident and use our vehicle once a week, the remainder of the time the vehicle is parked out front? Will we be penalized with the new permit system.
I would appreciate if you look into the possibility of El Segundo neighborhood, having their own parking permits
See previous open ended responses
There's a lot Of window break ins in our city. This needs to be fixed. I'm worried about my car getting broken into
Leave it the way it is or issue permits to residences for free
I have lived in El Segundo for 20 years in multiple locations (east, west, apartment complex, house, etc) and have not experienced any issues with street parking. But if it is a big issue
for some parts of the city then I would be in favor of learning more and perhaps a targeting approach to address specific concerns and needs.
Overnight parking should be permit only.
1. Potential lot -splitting and ADUs without parking, pushing additional cars onto the street. 2. Airport parking by non-residents 3. Residents on neighboring streets parking their extra cars
on my street during the week.
One of the things I love about el Segundo is the free and abundant parking. I am freely able to invite friends over without having to worry about where they will park. Limited parking
permits would inhibit my ability to have friends over if I can only allow 1-2 cars to park. Even less if I have to use one of those permits for my second vehicle since my apartment
complex only has one spot per apartment. I want to continue to be able to have guests, even guests that are staying for a few nights with a car. Since I do not have sufficient permanent
parking at my apartment, the regular street cleaning means I have to budget for a parking ticket for my roommate's vehicle if I'm going to travel for more than a week, which is very
frustrating. The only benefit I can see from this program is getting a bypass from that because there is not an issue with parking in my area.
Stop letting people park there for airport parking and to view landings/takeoffs. Permit parking and limited hrs is a must here in el Segundo.
If there is a problem area, address that. Don't make a plan to change things in an area that doesn't need it.
Many businesses are leaving work vehicles on the street and swapping them with personal vehicles. Also many people are renting cars remotely and parking them on Imperial Ave.
Many guests at embassy suites also take up parking on imperial ave
If people would use their garages for cars instead of storage or converted into extra rooms, then this wouldn't be an issue.
Strongly oppose this. I'm really annoyed by the people who are screaming about it. It's a small minority from what I see on vocal social media pages. I hate the parking permit program in
Santa Monica Beverly Hills and other parts of LA County. It's an encumbrance and it makes it unpleasant to go to those places. I believe it will impact business here.
I understand parking permits might make parking a bit easier for residents, but ultimately paying more money to park (especially for apartments tenants) seems like an unnecessary
expense. I feel charging more money to families and individuals would not be right.
Parking permits suck in any scenario. Fix the problem by mandating businesses to better utilize EIR parking and not allow them to use parking spaces for LAX travelers or gouge their own
employees to park on site.
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None
Parking permit for residents is our best option. It's also minimize hotel guests and those conducting businesses here not to park. Maybe you can opt them for off site parking but not us
resident. Also implementing parking permits can create profit by ticketing those who park here illegally. Oh not to mention, Vehicles park in weekly basis here - i believe that these are
airport / travelers that park their cars while traveling.
Please prioritize and accommodate the residents. Any alternative solutions should be directed towards non-residents and guests.
I don't personally see a need for it in my particular neighborhood. If anything, I think residents should be aware of how long they can stay parked in one spot (I believe it is 72 hours).
After that, I think it's all free game.
implement parking reform in the city, including reducing or eliminating parking requirements for new multifamily residential development and charging for parking in city owned and
private parking garages. See the work of Parking Reform Network and Donald Shoup.
The permit parking is not a clear and easy system for my area and do not understand the environmental impact and residential impact.
paint parking space marks in front of houses. Our lots can accommodate 2 vehicles in front of house.. but one person will park in the middle, taking up both spots.
I think the parking is fine. The way it is, there's not much. You can do about it where I live at. It is what it is.
El Segundo will have to decide who it supports. Residents or the business community that takes advantage of residential street parking.
It wasn't very clear from this survey exactly what kind of permit program was being proposed, but I don't see much benefit to a parking permit program in my part of town. Maybe it's
more useful in other parts of town that get more consistent office or commercial parking.
Start charging non residents to park downtown like other cities and cut residents some slack
Residents and business owners should be given preference when making these large-scale parking policy decisions. We want our businesses to thrive but also need a reliable place to
park our vehicles in front of our homes.
Don't do it.
I do not want to see permit parking in this town.
The speeding in this city is out of hand no police presence at night. the customers park in the red zones, crosswalks, and handicap parking spots. They double park and block people.
poor city services.
This is not an issue in my neighborhood
No Permits!!!@
I don't understand why this is an issue at all
This strikes me as a sort of NIMBY, fear -mongering program to prevent supposed problems that we don't actually have.
The proposed city lots will not be used. Unsafe without security. Residents will not walk. What does ESPD have to say about the amount of break-ins and catalytic converter thefts that
will happen?
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Finding parking on Main Street is getting more and more impossible. Remove the restaurant seating from the streets and let people park. also on Thursday, the city closed the street for
the farmers market, Open up more non -restrict parking in the area at this time, (like 30 min Parking - Not on Thursdays, and did not pay meters on Thursdays.) let more people attend....
I live near the school - drop off is busy and pickup. However there is a parking lot behind me that is open all the time. I am not in favor of any more regulations and rules.
I don't think that I have enough information to really do this survey or choices. I don't know, unsure should also have been choices.
if a parking permit program is implemented, parking permits when out of town family or friends are visiting should allow for those vehicles to easily use the household's pass (not vehicle -
specific), and park 24/7.
Adding ADUs will greatly impact the city. We are over crowded and compact as it is. Additional housing with no requirements for parking space is a bad idea. I can't see how parking
permits would help in our neighborhood?
Stop student or film parking on public streets near the high school
i was asked to rank 4 permit options but there was no definition provided as to which each option means??? is 24 hours+ permit only 24/7? or free parking for 24 hours?
Making Binder/Loma Vista (1-200 blocks) a 1 way street moving toward Grand would solve our issues.
You need to allow Grand Tropez parking permits. It is not fair we are being discriminated. Thank you!
Not sure if it's solving a problem or creating a new one.
I don't think we have a major parking problem and putting a bunch of regulations on parking will just make things harder when hosting guests.
Whatever the parking rules currently are - they should be shared more readily with residents. I've lived here over 20 years and didn't know I could park in Chevron ever!
Make a deal with Chevron to turn their 4 parking lots on El Segundo Blvd into 1 parking garage on the block between Whiting and Virginia with an equivalent # of spots... or more! (and
controlled access, etc)... and use the other 3 lots for better/more efficient uses! A 24/7 public parking garage, mixed used retait/affordable housing, etc. What an inefficient use of land
those parking lots are - just about anything would be better.
Do not create a permit parking program in EL Segundo.
I would love it if we could park on Grand Ave 24-7. And then just have one lane each way for traffic. I live on Grand and it would be nice to be able to park right outside my house during
the weekdays.
Provide clear signage that overnight parking is allowed at public lots.
I don't have an issue with residential parking for myself or guests that visit me. I'm more concerned with the Turo or independent car rentals that park along Imperial Ave
Some people have more people living such as roommates and take up parking
Turo cars need to be cracked down on and either severely restricted or banned entirely
Willing to pay depending on the fee. Maybe 1st car is least expensive and successive cars cost more.
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Residents that live on the edge of a zone without permits could face problems on street sweeping day if where they normally move their car to is a place that requires permits. It wil be a
hassle to give permits to my visitors. Need to have enough passes to give to my guests when I have a BBQ or family party
If we are going to be charged a parking permit fee keep it under $5.00. Also there are a number of home businesses that will need possible extra permits for their clients depending on
the restrictions placed on certain streets.
Guest parking should be guests of the resident in the street. Random people should not be able to apply for guest parking for any street in ES. ES Residents should be able to park
anywhere within ES
I recommend it to reduce the amount of people storing extra vehicles on the street.
Most of the parking shortage near me is due to construction workers and vehicles taking up space. I expect the issues to resolve when construction is completed
--Residential parking is probably 75% residents' cars. Fix THAT problem separate from parking near businesses. --One renter at 402 E Sycamore has 3-6 cars parked in their back yard (!),
changing every day! What is going on there? Is this a violation? —Use permits only for heavy traffic areas. Limit parking to non-residents ONLY within 1 block of businesses with
moderate traffic and 2 blocks for heavy daily traffic; parks excluded
It would be ideal if street sweeping times could be coordinated with garbage disposal times so there is less scrambling to move vehicles on different days to accomodate more
Thanks for the opportunity to provide feedback.
take out the one way streets in smoky hollow! It is not necessary and excessively inconvenient and interferes with commercial commerce by restricting trucks longer than 30 feet and
leaving the city exposed to litigation,.
There should only be 2 permits per residence. There should be permits allowed at each residence
Why have business that serve alcoholic beverages and loud parties next 2 residence ...
I think a parking permit district in the north side of town would be a first step. Perhaps the northernmost 2 or 3 blocks.
Residential streets adjacent to small businesses bare a heavy burden for parking
regardless of cars owned per residence, all household should only have 2 -3 permits, no more
if a parking permit program is implement then it needs to. be enforced
Too many cars!!!!
Like I said, you can end up with more red tape and bigger problems than intended in the residential areas if you start running permits. Right now, we just call if a car has been here too
long (maybe an airport parker) - it gets chalked and maybe towed. I would only consider limited hour or permit initially along the commercial area of Main (and around the schools)
and/or Smokey Hollow and/or Sepulveda/Imperial. Having lived and worked in West L.A. from 2001 to 2016, 1 can say it's actually nice not to deal with reading a zillion posted signs all
the time...
The city is allowing ADU's but they don't seem to have additional parking. The city is making the problem worse.
I have seen other Cities (e.g., Santa Monica) where nonpermit can park for 2 hours max, but permits can park anytime/no limit. I think this is a great system to explore and am excited
the City is looking into this as an option. Thank you for your work!
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My concern is that the city does not even enforce the parking restrictions that do exist on my street. There is a car rental agency on Grand that uses the street to park their rentals on in a
zone limited to 2 hours but they are not ticketed. I also moved here before a bar opened on the street that takes up a good amount of the parking that was available before. How would
that be controlled?
Priority space should be given to people near their homes.
Do not allow rental car companies to park or conduct business on city streets. Also no airport type business parking on city streets.
Biggest issue and concern is that you can't drive down the street without dodging parked cars and oncoming traffic. Damage to cars... It's rediculous that multi -family properties do not
have required parking.
Undue burden on residents because of complexes getting approved because they "have enough parking" yet seeing it never works that way as Grand Tropez finds taking up our spots is
more convenient for them.
Please add more one way diagonal parking streets in Smoky.
Don't want it where I live!
I don't want to see restricted limits on parking on residential streets and god forbid, parking meters on main street. It goes to the personality of the town and having restrictions posted
everywhere is so off putting for a problem our family rarely encounters
Residents should be able to park in front of their homes
Only implement close to LAX or PCH where LAX tourists or employees park. It is not an issue in the middle of El Segundo
Do not add permit parking to El Segundo. I need street parking for my residence and this would impact my ability to leave my car in one sport for a significant time.
if a parking permit program is explored more, please consider making at least 1 permit per household free. our block is primarily multi -unit buildings & most only have 1 parking space
included per unit.
Against it from prior knowledge related to it. Stop building and building
Don't do it
I am very concerned about the development of Kansas Street and Holly. The impact it will have lasting effects in our area for decades along with our quality of life. Also, without our
current parking permits it would be extremely difficult to find parking near our homes 24/7 because of the nearby businesses and the condo complex to the West of my house. Please
consider a 24/7 parking permit program. These programs have been very successful in other South Bay communities.
Neighborhoods closest to PCH and Imperial need the permits the most to deter non-residents from using their spaces for airport parking. Also, marking the streets for designated parking
spots will maximize the spaces we have available... many times one car is taking up two spaces.
I think the city need some sort of parking permit system for businesses and employees that work in the El Segondo area
Make it easy to call to report cars parked over 72 hours.
The cost of the fees to park on the street
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please go for it, we need permit parking for the entire city. remember how everyone complained the sky was falling when we switched to edco, and amazing the sky didn't fall. people
will learn to appreciate being able to park in front of their own homes once again.
El Segundo is beginning to look like a used car lot which is causing a decease in property value. All new developments should be required to provide to adequate parking to avoid the
need for more street parking. Why should tax payers be burdened with paying to build more public parking?
Please implement ASAP.
The causes of residential parking issues —school district, local businesses and lack of police enforcement —point to the sources to resolve the matters. Parents of school age children
don't help the situation given their behavior.
Residents only! CITY WIDE PERMIT, No restrictions
Please do not ruin the progress we have made in our neighborhood by opening up our streets to abuse by Grand Tropez residents again.
Bring it on! But compliment with infrastructure and services for bicyclists and pedestrians. Car owners have dominated for far too long. Businesses in mixed use neighborhoods (like
Smoky Hollow) also need to find alternative parking for their events than taking over residential streets, regardless of time of day. Permit parking would assist this too.
I would be in favor of adding overnight to our current passes to keep grand Tropez residents from parking on our street, but rumor is if the city does this in our area it will ruin the progress
we have made that was years in the making
Please do not grant the Grand Tropez residents permits to park on California Street.
Businesses do not provide parking for their users. BIZ Haus on Holly is an example: They were originally a warehouse employing a few people. Now they are an "office for rent" company
allowing many people to utilize their facility as their business office. They have over 100 people using this site and they provide no or inadequate parking. In addition, a 320-unit
apartment complex is being constructed in our zone with inadequate parking to facilitate the number of residents.
Please do not do this
Please enforce 72 hr parking rule; repeatedly see it exceeded. Don't want to be one calling police and then getting in trouble with neighbors. Also, pass ordinance about boats, campers,
and unused vehicles stored in driveways. Also enforce living in camper on drive rule. Have neighbors son living in camper.
Get the word out and post on ES public lot after-hours availability.
How do I find out about the city lots availability during the weekends/evenings?
Please help!
Several of the question are made in this survey under the assumption a parking permit program is implemented and can statistically sway results that indicate approval when that is
untrue.
Residents parking permits should be free also unlimited and we should be offered to request guest permits for visitors if needed these should be limited to 2 or 3.
I'm fervently against the Zone C parking permit. The hassle and cost of tickets far outweigh the perceived benefit of keeping street parking spots open for residents (i.e., me!). There is
ample parking despite living across from Sycamore Park. The only exception is during Candy Cane Lane season - but that's a different problem.
thank you for your consideration.
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Residents who live here should be the only ones to have a parking permit. Businesses should accommodate their customers and employees on their own parking lots. Fix Auto Jim and
Jacks take an entire portion of Washington St. for their damaged cars, and another entire portion of Illinois St with their employees parking there so that we residents can't park
anywhere. At the moment, business employees and customers monopolize some city streets parking at the expenses of El Segundo residents like it is the case on some parts of Holy
St, Kansas St, Washington St. and Illinois St. Like only residing kids can attend El Segundo schools, it should be the same for residents and parking on some streets. We pay a high
premium to live in our community and we shouldn't be penalized because some businesses don't have the necessary parking facilities.
We need a way for the hotel workers and hotel patrons to stop taking resident street parking when garages are not available.
if we have to pay, the amount of the permit would be our concern
Complimentary beach parking permits to El Segundo residents.
We are unaware what is driving this idea. It seems if unhoused persons are starting to park on our streets than we should have limits on parking hours or duration but not by permit
(though enforcement needed).
Just please paint lines for people to park between. Boundaries are needed for us to function together.
I oppose adding "hoops' for residents and visitors alike to jump through. I would prefer to see parking restrictions that are geared toward preventing abandoned vehicles or RVs from
becoming permanent fixtures (this has not been a significant issue in my neighborhood, but preventing it is where my concern lies).
SUGGEST THAT THE SCHOOL DISTRICT USE THEIR BOND FUNDS, THAT RESIDENTS PAY FOR! TO BUILD A PARKING STRUCTURE, ON SCHOOL DISTRICT PROPERTY, FOR
THEIR USE. WITH NO ADDITIONAL COST TO THE CITY!
Parking in El Segundo is not broken. Do not attempt to fix a problem that does not exist. Keep this place enjoyable.
Please don't implement a parking permit program here. It's unneeded and unwanted by the people that are actually affected by and use street parking.
Parking on one side of the street on narrow streets. Example Virginia & Pine
This program is not needed and is a waste of resources and time
This is imperative and needs to be done ASAP. Especially with the hotels near my apartment its very challenging to find any parking near my apartment. I often have to park soo far away.
Nobody should have to park 3 blocks away
I just hope we can get back to the safe El Segundo that my grandparents, parents, siblings and myself once lived in.
I think it would be beneficial for residents because we have a lot of outside people parking in residential areas and a lot of overnight vehicles due to airport being so close by and hotels
charging for parking.
I think where parking is an issue, parking permits are warranted.
Permits would be good if residents apply for them in advance
That it should be a last resort. For instance if hosting events or activities (at the school or park for example) that host organizations clearly advise attendees where to park and provide
space for them with the penalty being future loss of use of facilities. Exceptions should certainly be made for community events like high school usage e.g. sports, theater where parking
will be exceeded.
Our city loses Peking to beach guest, LAX travelers as well as employees that work south of imperial. This greatly reduces what should be ample parking for residents.
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Airport parking (people who park and then take an uber to the airport) is also an issue. They usually just take the ticket (if one is even given) but we have to call and report the 72 hours.
I think the most important thing is to identify vehicles that belong to residents and that are not parked here to go to the airport. When someone does that on our block, we call but then
the police only chalk / or mark it and someway and have to wait 72 hours so maybe as in your survey no overnight parking without a residential permit / guest permit
I think it is very necessary in the north and east side neighborhoods
As an Uber driver, ive picked up people from LAX and taken them to thier car here. They are not residence but park here instead of at LAX so maybe provide them with a paid lot?
Very much in favor of it.
Either get rid of the parking limits in our neighborhood or allow us to get a parking permit. I now have to park on the other side of Grand where crossing the street is dangerous and I
don't feel my vehicle is as safe in an industrial area as opposed to a residential.
Most concerned about RVs parked on the streets overnight
concern with narrow streets that 2 cars cannot drive thru with parking on each side. more parking going down Grand to the beach for beach goers more parking for downtown vistors so
not to use residential streets to park
I vote No.
It's not a good idea. It will make a difficult situation even worse.
I have voiced my concerns in the past. I live on a strip of Mariposa where we would not have any nearby parking on street sweeping days if the permits on those streets are given. I do
feel that something needs to be done, especially with the growth in our particular area. I'm sure a fair resolution will be found. I also understand that there may be instances where
additional parking is needed when construction is being done (multiple vendors who need access to their vehicles while doing work). Right now things are generally pretty good, but we
do park on the streets nearby who are pushing for permits that would not include us. I'm nervous about the growth in our area, as well as continued use of our streets for airport parking.
restrictions
Limiting non resident overnight parking unless they are a guest of a resident
This idea is excellent and long overdue, especially with the increased housing density in the past few years and more coming (e.g., new apartments on Grand).
We would like painted spots on our street because people on our street can't seem to park and it takes away one additional spot for everyone. If they had the spots identified it would
be awesome. Parking permit costs and where the money would go would drive a lot of my decision to whether or not I would support this program. Thanks!
You are going to need to address the rental issue to deal with the parking issue in residential areas.
Our biggest concern is airport parking and beach parking when the Dockweiller lot is full or closed. Parking in the evening after work hours is next to impossible for residents
Please no!
Permit granted at a 1 per driver per household would work fine.
Any parking permit should be inclusive of all residents. Preferable a parking permit program should be city wide instead of micromanaging numerous parking districts.
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I personal feel you're on the right track, I just don't know how to implement it city wide.
It would be amazing if you could limit 2 parking permits per household for overnight parking and you could charge for overnight parking for non-residents.
Only residents no company parking from Imperial Highway for all day or night! Just for residents and their guest!!!
I think it's necessary with all the new buildings proposed going up
I would like more parking space available around Recreation Park. Too many activities, events, etc. for the amount of parking space.
Get permits for only people who live there to park.
Don't implement a parking permit program, especially if you're going to ask residents to pay for it. Stupid, very bad, no good, terrible idea.
There may be areas that are worse than mine in el segundo, but for my section we do not need permited parking.
Absolutely no to parking permits. Do not want to pay for something else and they would be inconvenient to the residents.
Get rid of the airplane viewing area. All It brings in is out of town rif raf! Drug deals, trash, smoking marijuana and drinking!
No parking permits. I do not like them
We are now paying for trash- thank you for that now we pay to park in our street- we pay our taxes already. No more charges 19
I am strongly opposed to a parking permit system. I believe the only reason this is even being suggested is based in an irrational fear of poor people being able to access this community.
I live here, but I am not wealthy. I don't wish to see this neighborhood become an isolated island. I want to see it continue to thrive as a beautiful and desireable piece of the south bay
where all are welcome.
My concerns are strongly based on many of the questions in this survey. I pay a lot of money to live in this area but am not rich and so the last thing I need is to worry about paying a
parking permit fee. I don't want to have to worry about whether my car is permitted to be on the street within certain hours when I'm just trying to have it parked outside my home. If the
city votes to not allow guest permits how am I meant to have friends and family come visit me? Permits introduce a whole host of concerns and complications into my day to day life
that I don't feel I should need to have when I'm just trying to go about my life. Again, I experience no issues parking in El Segundo and I would be terribly upset if I started to.
Find a way to stop airport parking in town
For those living close to the planned developments on Kansas north and south of grand, the idea of protected parking fir that street as well as California, Pine, Iregon and Washington
need to have some sort of planned parking fir these neighborhoods
The only issue I have with our current parking situation is that we are basically forced to park one car on the street which makes it difficult to find something to do with it when we go out
of town, so having some kind of permit that would let us park on either the street for longer than the current street sweeping period or in a city lot off the street for a couple weeks would
be really the only change I would be interested in.
I am worried about enforcement. It feels as if our law enforcement is stretched thin - they do not even enforce around school zones during drop off and pick up and there are egregious
and dangerous violations happening daily. I wonder if they do not have the time and resources for that, where are the time and resources coming from to enforce permit violations?
I think parking should be used. I don't want permits if it's going to leave empty spaces unused except by a homeowner. I don't want homeowners to believe the curbside in front of their
house is their "de facto parking spot" Parking is still a public good. I worry it will make El Segundo less welcoming to outsiders and will be enforced selectively. Permits for overnight street
parking is one thing. Anything else could quickly veer into selective enforcement and could be too easily abused by personal bias, busybodies, and NIMBYs.
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Please work to offer improved public transit access to make parking less necessary
We have an ry and a trailer we keep in storage at our business, and it is very difficult to overnight permit them because they are registered to our business and not our home address. It is
crazy that we can't call the city and get an overnight pass here or there for vehicles/trailers we own.
This feels like a way to squeeze more money out of resident. Hard disagree.
Again, please prove the need...
I think that it is most important for it to be enforced. It doesn't matter if someone doesn't have a permit if no one is actually driving around REGULARLY to ticket the vehicles. I also think
that parking in a permitted zone without a permit should be fined enough that they won't do it again
Instead of trying to get use to pay for parking focus on more important things like vehicle thefts and graffiti
More stop sign, difficult to see around cars when exiting alleys and street corners. Particularly Franklin and Holly needs a 4 way stop.
Not sure how you do it but if you could limit the number of cars, your neighbor can park on the street. More than two is excessive and takes up space for others. Or reserving spots in
front of the house for just the homeowner
DON'T WANT IT. NOT AN OPTION.
Please stop allowing airport parking for personal car rental companies along imperial. It's getting out of control. All hours of the night!!!!
Mostly I don't want to have to pay for a permit for guests to park at my house.
Cost. Availability. Organized distribution
No to parking permits!
Residents need a better understanding of the 72 hour rule. Many think they have to wait 72 hours before calling. It is my understanding that if I see someone get out of their car with a
suitcase and get into an Uber etc. I can call and the car can get marked. The 72 hours hours starts with the marking.
I understand there are some parking issues in certain areas of town. People should understand that parking can be an issue when you're in a apartment setting and adequate parking isn't
provided. It's equivalent to moving in next to Rec Park and then complaining about the noise when events or games are going on at the fields. There are also complaints of Turo people
parking in ES. Deal with those particular issues and don't inconvenience the rest of the residents. I don't want the city telling us we have to have a permit to park on our own street, let
alone making us pay for something that is being forced upon us. Let me cite an example I had to deal with in regard to ES perking permits in existence. I live in an area of town where
parking permits were implemented. The block I live on was adjacent to the parking permit zone. Our street was designated to be resurfaced so we had to park our cars on the adjacent
street to have access to them during the day when the street was close. Of course the adjacent street was were the parking permit was enforced. I called the city or police dept (I forget
which) to ask if we were allowed to park on the street since our street was closed that day. I was told I would be ticketed if I did. I asked why wasn't an exception being made that day for
street resurfacing and was told there would be no exceptions made. All the surrounding streets were permit parking so what was I supposed to do? Sorry but that wasn't their problem
and nothing they could do about it. How ridiculous was that? I found that to be extremely frustrating. So do I want parking permits enforced. NO! Especially when our own city doesn't
work with the residents. I guess the city really needed the extra parking income.
I do see a people park and take Ubers or rides... to the airport. They have luggage. Some park for a day to go to the beach.. the beach is expensive so they park in town
I still don't understand why you are telling us that we can park in offsite parking lots helps when we shouldn't be forced to park away from our homes because of other cars being parked
there especially vehicles like Turo and cars that are parking to fly out of LAX.
What if each house is given x amount of permits (4-5) that they can use per household without charging for the permits and we can use them with which ever cars we need to at
different times.
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A PAID parking permit program should not be enforced. A LIMITED number of permits should be provided per household. Permits should only be provided to residents and residents
should have flexibility to use permit for self or guest. Permit should not allow the user to park in a specific spot indefinitely (no encampment).
As long as it's easy to get visitors permits, online and day of, not some long process or only 1 guest pass per year, etc. Something I could print out and place in their windshield for
example.
If the city would enforce municipal employees to not park on Standard St. it would make residential parking much easier.
we need more police patroling the parking in our area there are toomany vehicle breakins. Also an affordable permit program would be nice so non permit holders cannot park overnight
in our spots. during the day is no big deal but at night would be ideal
There should be a limit per household as there are non-residents who park their car in the neighborhood for days while traveling due to El Segundo's proximity to LAX
The parking problem in town needs to be addressed with new developments that must provide all necessary parking for the property. The problem is so many properties do not sue their
garage or driveways to the maximum extent. And multi -family properties must presume that each h it will have a minimum of 2 cars per unit. Parking permits may provide some relief to
the parking hassles, but the real issue is Insufficient parking for the vehicle density of today's residents.
No parking permits! I don't want this small town to turn into DTLA, Boston, NYC, etc.
Keep it simple please
Fix your parking situation
Permit parking creates more headaches than it solves. And El Segundo doesn't need it city wide. Maybe on some streets closer to downtown, but certainly not city wide. Outside of
these few small pockets, there is plenty of street parking in the vast majority of the city.
Parking in front of our apartment is not always easy and it would be nice to be able to park without walking several blocks
There is no need
I don't like the idea of parking permits at all. It's going to make us even more of an isolated enclave. We already have enough restrictions on parking with the 72 hour limits.
N/A
There is a serious issue with parking in ES. I understand the issue and am not familiar with zoning or other issues that might allow further parking.
NA
You are allowing people to have more units but less parking, people use our streets to catch ubers
Convince Chevron to build a small structure in their parking lots on Main and ES Blvd. They can keep the bottom levels for employees and charge for the upper levels.
It's convenient for visitors to be able to street park. I want to make sure any permitting takes visitors/guests into account
Please keep the parking downtown / around Main St. free, at least for residents. One thing we love about living in El Segundo is that it is not a hassle to go to the businesses on Main St.
compared to other cities that have meters it restrictions.
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Will this help with construction worker parking that goes on for over a year?
Good luck, i dont see any solution. Too many people, too many cars, issue is during the day, lunch time, church time, grand ave is a nightmare. A long term solution like putting a place in
smoky hollow for residents would have been a good idea but should have been implemented 5 years ago. Today is the outcome of a city council that slept at the wheel.
I'd love more info on overnight parking at city lots for vacations because of street cleaning dates.
It's not a problem in our neighborhood but I do know it's a problem in many other areas in town. Thank you for considering them. I do see people living in their vehicles on Illinois and
on imperial
We need a 4 way stop sign on Mariposa and Eucalyptus. I was almost ran over from a speeding car. Its not safe
I think also adding parking marks along the street so vehicles are parked correctly and not take up more space than needed on tight streets along imperial.
STOP MAKING LIFE HARDER FOR EVERYBODY.
Leave everything the way it currently is.
Tapizon employees and other restaurant employees should park in off site lots or in El Segundo lots, not taking up residential street spaces.
ASIDE FROM MY ISSUES WITH TAPIZON... Lots of people in LA come to El Segundo to drop off their cars on our streets, then Uber to LAX for quick trips. I think parking permits would
help put an end to this practice.
Do this quick. It's needed. Please!
There should be a limit to the number of spots residents should be able to take up as well.
Grand Tropez homeowners should be allowed to park on Holly and California without a permit and the having to move at 10am and 2/3pm should not be issued, there is no reason for
that.
I'm in favor of a low cost parking permit program where all resident adults are allowed up to two resident parking permits which can be used for themselves or a guest in order to prevent
lax users (travelers and employees) from parking for free on our streets.
Concern that some residents may abuse the system by having multiple permits for an extraordinary amount of cars.
Take off the red curb on the north side of the 700 block of west imperial. Take off the red curbs around that whole area to open up more parking spots
Stop this nonsense of trying to regulate every facet of our lives. We need less regulation not more in our lives. Commit these plans to the city hall paper shredder ASAP!!!!
Parking is a daily struggle for us and instituting parking permits sounds like a good way of managing this. We have neighbors with many cars which hinders our parking in front of our
house. The more multi family units and ADUs get built, the more cars there are on the street. The people going to LAX is an issue but not a daily one.
Please do something. We are not the airports free parking lot
One way on street parking should be limited time and enforced. Should any are prove problematic from public safety standpoint it should be reviewed and reconsidered. One way
streets should be tree shaded, planted vegetation in understory, and irrigated with recycled water.
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PLEASE HELP GET THESE MORONS RENTING CARS OUT OF OUR PARKING CITY. THERE ARE PEOPLE STANDING AROUND, SOMETIMES FOR AN HOUR WAITING TO GET THE
CAR THEY RENTED FROM THE APP.
Property owner should have priority over others
I live very close to the high school and the students who drive take up a lot of our parking spaces, also school and Women's Center uses up our spaces fairly regularly. On street
sweeping days we all rush to get a space on the other side. I reread prompt and even though these aren't about parking permit issue, will leave my concerns anyway
We don't live in an impacted area, but there are likely streets with dense housing/apt units or closer to the airport that would benefit from some regulations. I see it all over Los Angeles,
so it likely would make sense in targeted areas vs all or nothing.
Parking sucks in Lot K. We are a ton of apartments and too many people parking on the street for airport/beach. Not to mention the homes with 1 family homes with 2 trucks and a
motorcycle.
Please don't let anymore vehicles take over the neighborhood for parking. It is hard enough as is especially on street cleaning days, holidays and weekends.
I have never live in a permit parking only area so do not know what type of issues there are. Hopefully it will be well looked into so that it does not cause too many headaches. It's sad to
see this town loosing its small town appeal. Especially looking after our seniors citizens.
The initial permit program in our neighborhood, I was told, was created to limit workers parking in this area. All construction workers now are parked within the fenced boundaries at the
sites. The only thing this permit does now is limit our vehicles from being able to park throughout the day on public streets.
My main concern is that people who park their cars in front of my house and then Uber to the airport. I know there is a 72 hour rule but it usually takes you 24 hours to figure out that's
what they did. In the past the police are very slow to respond to marking tires and coming back 72 hours later.
The cost of the permit to residents who already pay insane rent prices.
I just hope non residents will stop parking in our city
newly built ADUs need to include parking.
Why is this even being proposed? Will the next step be parking meters placed in the business areas? I invite guests to my home so we can walk or drive to one of your many wonderful
small businesses and we 'spend money. There is always free parking available when needed.
Don't like it.
The biggest issue in the residential areas is related to the number of cars per household. Residents should not be allowed to inconvenience other residents if the choose to have too
many cars.
I feel like one 24-hour permit per vehicle (for residents), plus one guest permit for overnight guests would be the most fair & would greatly reduce the number of non-residents who park
on our streets to save money on LAX parking.
Please don't implement this in my neighborhood!!
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My own parking situation is lame, I own a house but my driveway and garage are pretty much unusuable for parking due to the design. My driveway is too short to park in and my garage
is too narrow to park in and be able to exit my vehicle. I don't know how this design got approved and it's something that if I had the money i would redesign that part of my home but
with that kind of money, I could probably buy something that didn't have these issues. So this means I have to park on the street and by and large I don't have issues. When I do though,
it's usually because of an airport customer parking in our neighborhood. There have been times where I have the same car parked on my street (badly) for every 3 day weekend in a
year. I think if we had some stricter parking enforcement for non residents that would probably work. So residents don't need a permit, they need an identification sticker so that the PD
knows it is a resident. Then, if it's a non resident parking for longer than is allowed, it can be towed with less concern about pissing off a resident. We could also have resident guest' tags
that residents could acquire through the city to put on their guests if they have them staying for more than those parking limits (72 hours) permit. I would not be supportive of a
permitting program that limited my parking in any way (more than it already is) or limited access to the streets to the public (residents aren't as special as they think they are) but still
worked to prevent misuse of parking on the street by long term airport customers.
I am opposed to a parking permit program. Restrictions only create more issues.
Please do not implement a parking permit program. I enjoy living in a town where I do not have to worry about parking restrictions besides street sweeping.
The only time there is somewhat limited parking is on street sweeping days. Other than that parking one vehicle at our home and one in the street has been fine.
In our previous city (Arlington, VA), the whole street had to vote on if they wanted to be added to zoned parking, at least once it was established. You may want to look at doing
something like that, having each zone have a real vote on it. Also, based on what I heard about the garbage switch, I imagine people aren't going to be fans of paying for this so you may
want to have at least one permit free for each address.:)
Our city is devolving into an ugly town. It looks like a used car lot on most streets. My driveway is blocked occasionally. Crime is up. If these problems are not addressed, property values
are going to decline. I didn't even mention Hyperion.
I don't agree with a residential permit program but I would agree that a business lot parking permit would be enticing.
It would be great to not have airport employees parking on our street!! Also employees of other surrounding companies as well. NO HOTEL PARKING.
Kill it. We don't need permit parking in El Segundo.
It's not regarding the parking permit program, but there could be improvements in our area regarding the street sweeping parking prohibitions. The 800/900 blocks of Lomita and
Sycamore/McCarthy Ct have street sweeping on Fridays from 10-12. When you live in the middle of the block on Lomita, you either have to try and find parking on Acacia or Maple,
which gets very crowded and can be a long walk to your house. It would be great if Sycamore/McCarthy Court had a different day or time for sweeping, which would free up more
parking spots.
I think residents should be issued a certain number of permits for free. Our lovely neighbors have an ADU with multiple roommates on their property so they have probably 5 cars that
they need to park in their driveway and on the street. They take up a lot of room but they are legal residents so should be allowed to park here. If the city has allowed ADUs then the
city needs to make sure there is parking available for these additional residents. I do not think it's fair to charge residents extra for permits.
In my experience, the parking issues aren't in the areas like where I live. The issue is in business districts where there are popular restaurants and limited parking such as Main St. and
Richmond St. near Grand Ave. The parking structure at the 99 Cents Store and the Civic Center after 6 p.m. and on weekends isn't sufficient for the demand. It's great to have popular
restaurants but parking availability has not kept up. The popularity of Jame and Japonica has made that center's tiny parking lot (with only one way in and out) a nightmare. In addition,
parking is challenging for the farmers market if going before 6 p.m. before the civic center lot is a available. There are times I've given up and gone home. Thank you for your
consideration of these comments.
It should not be more restrictive to residents than the status quo. We don't have major issues in zone D. Residents should not be restricted by time or # of cars.
There will always be a parking issue on my street because you can only park on one side. However, the main issue we have is the overnight parking of travelers going to the airport or
non residents parking during football games at the high school. It would be great to have a system where you apply for an annual parking permit if you can prove residency in El
Segundo. Thank you for reaching out regarding this subject. Parking is very challenging in certain parts of town for residents.
No permits please
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Any time you create a rule there are unintended consequences. My experience is that parking restrictions don't do much to free up parking spots for locals, but do increase things like
accidental tickets when you forget to put the pass up, hassles if you want to have a party because your guests don't have anywhere to park, etc. Psychologically, it also creates a sense
that people aren't welcome here and that things are overcrowded. Think Santa Monica.
I'm glad you're looking into it!
I'm in favor of parking permits, however they should be free for residents with the option to receive additional for their guests. I've grown frustrated with the semi -permanent living vans
that park on our street and litter in the park.
I would love to see it implemented
Please remove the outdoor dining that still occupy many parking spots. By removing these, dozens of parking spaces would be freed up. Many of the restaurants have limited hours and
the outdoor spaces aren't used the majority of the day
I don't want to pay for what I already get for free.
The only time I have a parking concern is when I have guests, and on street cleaning days. I am fortunate to be near recreation park, where there is usually space available within walking
distance from my residence. However I realize that parking is a much greater issue in denser residential areas. Any permit program should take into account these differences. I would be
very unhappy with a program that is implemented city-wide that would require me to pay for a permit, when I don't need one.
I'm not in favor of a paid parking permit program. Is this for more revenue for the city? Please explain your interest in this program besides revenue to the city.
We need a hotline for people who park their cars, take our luggage and get picked up by an UBER/Lyft driver. That is all. My neighbor is elderly with a lot of caregivers 24/7 -you should
not be placing a burden on him. Also my side of Acacia does not have driveways and we have to move car for street sweeping. Sometimes I need to park on Center the night before
street sweeping. Do not need to have to get a permit to park on the next street over. The impact will be felt for residents not the city workers.
Very concerned by expanding businesses and residences being built (old International Rectifier property) with hundreds of new residents and inadequate provision for parking and traffic
flow. One-way streets now installed are needed but highly inconvenient. Need to remove all "No Parking from 6 AM to 8 AM and 4PM to 6PM on Grand Avenue. Street sweeping
restrictions on parking are OK if street sweeping is actually still conducted? Need that parking 24/7. Reconsider red zone markings as well.
Please research other cities with similar conditions to analyze and fully understand the potential solutions and impacts before considering to apply a residential permit parking.
I am politely begging you not to implement a parking permit program. Parking in El Segundo is fantastic and a huge appeal for visitors and guests.
Thank you for program
Any parking permit program that is approved by the City should be available to all residents of the City. If the goal is to prevent access to people who work, but do not live in the City, or
who use the City's streets as a form of airport parking, then that can easily be accomplished by restricting the parking permits to El Segundo residents only. But excluding certain groups
of El Segundo residents from parking on the streets in their surrounding neighborhoods (which is what the pilot program on Kansas and Holly currently does by excluding Grand Tropez
residents) creates an unequal and unfair system and reflects poorly on the City.
resident stickers, small to go inside windshield near vin # so police can see it and know the car is meant to be in town. there have been cases when residents don't move their car for 72
hours because they're out of town and have been towed. this is absurd. Also the sticker eliminates the need to run inside for the permit when just parking out in front of your house. The
limit is key to "encourage" residents to park in their driveways or garages.... The few truly create the problem for the many....
Airport parking is the biggest concern in my opinion. Friday through Monday we see twice as many cars parked for two or three days at a time in front of our homes, as the drivers hop in
Ubers to LAX. It makes it difficult to park in front of our own homes, which can be a challenge for those with older residents living with them, or for parents carrying in kids in carseats,
toddlers, etc. Permits for residents, up to 2 or 3 per household, would possibly help. Allowing homeowners to also have temp permits for guests to visit as they do in Hermosa Beach, for
example.
Obtain and consider "current residents" quality of life issues for their neighborhoods vs. developers objectives to maximize profits by " stacking more people into their developments " !!
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Increased traffic / parking issues by proposed new developments at Kansas & Grand, former Hacienda site, etc.. Traffic increase due to" inadequate parking spaces" on these new
projects will negatively impact current residential parking.Permit parking will be imperative for current residents and needs to be implemented " prior " to construction and after
implementation.
The city should clearly lay out what it's objectives for permit parking will be so the community can weigh in on options
On Maple, where I live, we are only allowed parking on the south side of the street. This allows traffic to speed down or up our street. We never have a policeman checking for speeding.
If we were able to park on the north side, that would slow the traffic. Neighbors with too many cars usually take up most of the south side parking spots instead of parking in their
driveways. I'm not sure how to solve that issue. Thanks for asking.
We like that city parking lots are open to public parking on off hours so people can visit our downtown businesses. We like that Chevron seems to offer the same option because it's
better for our businesses. These options should be more publicized.
If you make us permit park, it will cost us the price of each permit. People will get illegal ones anyways one way or another and we still won't be able to park. And lunch time businesses
will suffer because the parking lot will become full and they possible customers will not have anywhere to park. It will take away from money generated that could go back to the city.
Parking enforcement should be to enforce against those breaking the law and punish those from outside the area first. Enforcement should be there to protect the residents, not out of
towners whether that be homeless, drop off cars, rentals....
We will end up paying for something we already pay for. Homeless will just move them come back like they do now. There will be no change except for the making people who already
pay a premium, more.
Let's not be inconvenient like down town Los Angeles. Punish those from out of town not us.
I think it is fair to give residents a certain number of passes and then charge for additional. It should not be cost prohibitive or used to fund anything besides the actual cost to create the
permits. Permit parking shouldn't be a profit measure unless there is a way to offset an additional actual related service. Permit parking should discourage overnight airport parking, car
rental like Turo, and people living in their cars. Permit parking should discourage parking for crime related behavior by allowing residents to identify cars that should not be parked for an
extended period of time. The permit should identify cars that have permission to be parked by a stakeholder. I would want flexibility for the parks. It's necessary that they be a welcome
place for all, including non residents in my opinion. Parks being used for play and recreation I believe discourage crime and contribute to the health of the city
1) Local business and apartments should provide ample parking for their employees. 2) ADU's should be required to supply at least one on site parking spot
Not interested in the program.
Free parking permits for permanent residents
The parking lot on Richmond and Franklin should be a two story. Make more parking. Permits will only make parking worse.
I'd prefer to not have a parking permit program.
Let's not become a nasty city like Santa Monica.
Ridiculous idea for most of el segundo!
Please consider the high density housing projects being built in our neighborhood when determining the feasibility of permits for our neighborhood. Thank you.
This is a terrible idea. Stop wasting time on terrible ideas.
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Stop building and destroying this city
I would be for a permit program if I was eligible to receive a permit. Although I have been a homeowner and paid my taxes to this City since 2003 for some reason the location of my
residence has been excluded from the current program.
There needs to be safe areas on the narrow streets for vehicles to pull over and into to allow safer traffic flow on the hills. A safety concern is the placement of waste carts in the traveled
way on the side of the street that has no parking at any time. Carts should be placed behind the curb in these areas.
No need for a parking permit permit program
Parking permits should be limited to 1 per vehicle registered to the residential address, with 2 additional permits for guest parking on the street. Limiting to 2 per household residential
permits and 2 guest permits. Any additional residential permits would require a fee if the vehicle is registered to the ES address. Add parking meters downtown to fund the program,
allowing only residential permits to use the parking meters at no charge.
Stop thinking up things to justify your the existence of your position.
If residents can use City Hall great, you've solved this big problem!
Homes need to have at least a minimum driveway to be able to park some cars
I understand permits may be helpful in some neighborhoods, but not impactful for all areas of El Segundo
Street sweeping days is another problem with parking.
You're addressing the situation now while considering high density housing such as at Kansas & Grand as well as Mariposa and PCH. The city has done a poor job in addressing parking in
the past. The Ralph's lot is a mess. In n out, a mess, chic-fil-a another mess.
I understand that each neighborhood is different based on the resident population per capita per block/neighborhood. I really hope if any of the permitting options move forward in El
Segundo that each zone is based on their individual needs and not a one size fits all approach.
I do believe that parking times need to be limited. I think 24-hours is too short but anything over 48-hours can be an issue. This also causes issues for residents when they leave on
vacation. I believe residents put up with enough from the airport and should NOT have to use airport parking if they choose to go on vacation and have to park in the street for longer
than 48-hours. I absolutely am 100% opposed to having to pay for parking permits though.
Don't do it It gets complicated When it works - why change it??
Because we are handicapped and require using a cane, off-street parking is too far away for us.
No permits
I'm probably not the demographic for the best feedback about this. I have one car, a garage I keep it in, and an empty driveway that fits two cars. I always have space available for
anyone visiting or doing work on my house. I have avoided engaging with residents on neighboring streets who have tried to persuade me to sign their petition about the construction
project and/or parking permits. I get the sense - at least on these few blocks - that this is way more about some residents wanting to keep "others" off their streets and away from their
homes. This isn't the only place I've ever lived - I've lived all over the U.S. and in other countries, and I don't think people here know how good they have it as far as parking is
concerned. I get the feeling that this is all about disliking change, not about actually needing permits.
Day Parking permits allowed for workers of homes under construction. Limit number of vehicles that can be parked on street for homeowners who do not park in their driveways or
garages.
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I would worry about loopholes, and let certain people take advantage of the program (e.g., airbnb owners, car, rental agencies...) and enforcement.
Thank you for working on the parking problem in El Segundo.
Glad it serves those needing it.
Like to have parking on one side of the street only at Sierra Place. If to big truck park on each side a firetruck cannot go down to the end of the block.. This has happened before when a
elderly lady at 531 needed medical help.
Please continue to avoid cost with parking for residents.
We need an actual parking enforcement department. We can't just send cadets out when someone calls, or bothering our police officers when they could be on patrol. We need a
dedicated parking enforcement staff like all other cities have. For example, try parking on Grand Ave when you visit downtown. It's posted as 2 hour parking but many of those cars are
employees from local businesses because we haven't planned well for this and don't enforce the time limits. Many seniors need to park relatively close to where they are going, instead
they stay home to avoid the parking hassles. We used to think about our senior population more thoughtfully.
Permit parking would make that man, that lives in the white van on Holly and Washington to move. He just opens the door and pees out on to the sidewalk.
It should be based on proximity to the permitted streets, not by technical address. Or both should be taken into consideration.
Tow homeless, rentals and airport vehicles immediately
PLEASE correct the daytime parking issues on East imperial Avenue (Starting at Main street and moving east to the dog park) . it is next to impossible to find street parking anymore.
Parking permits that we have now really help identify who is local and parked in our streets. We just need to enforce the rules of non permitted Parkers to not overstay.
No additional suggestions or concerns come to mind at this time.
Stop approving the building so many office complexes and multi -family residential with minimal parking. Years ago I recall apartment/multi-family buildings had to have 2 off street
parking spaces per unit. So a building of 6 units had to provide 12 off-street parking spaces. Should still be that way! As a homeowner I should not have to sacrifice parking in front of my
home for office workers or multi -family residences to have overcrowding in the unit and parking too! It's got to stop!
Assigned parking for each house - ie: directly in front of one's house.
Want to make sure it's too much of a hassle for guests to park for a short time. It would be great to allow 1 or 2hr parking without a permit (this is common in West LA and Santa Monica).
Make any parking permit program part of the Zoning Code (Title 15) so new projects must either provide adequate parking on site, of be required to pay for parking permits if they
impact existing available residential parking (if no residents in the project really need parking permits, then they don't have to pay anything).
Allow residents to get visitor passes for when we have guests come over. City of LA allows you to purchase and print them online. Very easy
If that area is overbuilt, we will need permits and maybe even humps installed in the roadway. They speed now
I made a lot of comments in the prior boxes, this survey does not provide definitions or explanations, as to the various permits that are being ranked and discussed. Street sweeping
schedules along with trash. Pick up schedules need to be better coordinated. An entire street both sides should not be blocked on the same day. Long-term residential vacation parking
would be a great idea in a public lot for the residents. Offsite parking for regular use spaces sounds very impractical unless your apartment building is walking distance to one of those
facilities.
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we have definitely had someone park in front of our house while they went to the airport for a long weekend trip away, I think one of our neighbors took them to the airport and maybe
picked them up, before Uber and Lyft existed, not that convenient for the airport zone, but some neighbors have more cars than on their land (garage/driveway) spaces
Investors have targeted a lot of property in my zone as places to build a ton of new residential development projects. The things they are proposing will increase the density in my zone
drastically. It will change the entire character of the area. People want to live in El Segundo because your kids can run and play outside and you know all your neighbors. If all this
development happens, it will make our quiet streets into traffic thoroughfares with renters speeding all over the place. Renters don't care as much as home owners about their
neighborhood, it is a sad fact. If they can't park wherever the hell they feel like, maybe they can stay off our quiet streets and we have a fighting chance of keeping our town the quiet
suburban paradise we all love and must protect.
For parking on Grand, the 4pm-6pm no parking should be eliminated. There absolutely no reason that is needed. There is very little traffic on Grand, especially at that time. Parking
should be allowed during that time, especially since there are so many businesses around. It's ridiculous that vehicles must be removed by 4pm
I don't want to see limited police resources being used for the permit enforcement process. Business should not be granted permits for parking in residential neighborhoods.
Seems to be another revenue source for the city that would create undue problems for residents.
What would it cost ? Yearly ? Make any building construction in Smokey hollow build parking in the structure ! No more street parking for workers.
Parking is definitely an issue for ALL of El Segundo!! I work on the 200 block of Main st, it used to be only an issue around lunch time but now its the evening too (starting around 4pm)
I'm luck enough to have a parking spot but if I leave MY spot and come back around 1pm, odds are someone is using it despite signs warning against towing. Friday 9/22/23 a
government car (CA in license plate and other markers) MOVED my parking cone and parked in my spot. I have to warn my customers about the park and we have lost some due to the
fact they cant find parking.
I would like to be able to park my car on my street for a few days if I'm going out of town without the fear of it being towed as long as it's moved before street sweeping every week. I
would also like restrictions on non residents taking our parking while they're hanging out in town.
Would it be an option to have residential parking and then a certain number of guest parking permits per quarter?
It will be more costly to people who live here. More to worry about. Outsiders will still park it will be worth it for them.
Residents should not have to jump through more hoops to park where they live.
Residents will be punished.
It will be more costly to residences. Obvious homeless vehicles and drop off vehicles should be immediately cited without warning. We pay so much tax we as residents should not have
to deal with permits. We immediately get parking tickets for street cleaning, they should be immediately towed.
Do something for residents - I'm tired of all the "business" attention. Businesses could care less about impact to residents- but, residents have committed to this community. Residents
will have the power to hold elected officials accountable for what they have or haven't done. Businesses don't vote!
Send each property owner a clear, detailed outline of what's being proposed. Whatever any final proposal looks like, it should be put up for public review and vote. City Council should
not be the approves.
My neighbor, who live alone, has 3 oversized trucks, 3 cars and 5 motorcycles for his 213ed, 2bath apt. Can an oversized truck could for 2 permits because it takes up 2 spaces.
Sometimes he has a trailer (that he has another car inside of it) and it takes up 3 spaces. It's insane. His car take up the entire street at times. So if this permit plan can help this man sell
or donate one of the many excess of cars, I'm in. If there's a way to loophole and get 3 permits for his "kids' that don't live there and 3 permits for guests, I'm out.
DOESN'T REALLY AFFECT US
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we are FOR the office building that was initially planned to build in the corner of Holly Kansas Grand but that ship has long sailed and now they are planning to build a massive apartment
in that corner. It will only be proper if they follow the housing density of Elin Pointe or Grand Tropez. Building and planning or whoever approves that 300+ planned residential apartment,
should be held accountable for not following guidelines.
Do not want it and do not like it. There is plenty of parking for residents given the come and going of people that live here. Guests from outside neighborhoods, or could use the beach,
or a regular street. Let us not start this parking business here.
Have companies provide parking for their employees or shuttle them in.. It should be part of any business's conditional use permit.
Parking is not the biggest worry... need to make sure the homeless population/mentally ill are addressed. Mostly the issue is on/around PCH
Whatever rules you create, enforce them.
Parking should be permit only in the entire city. Some permits should be issued to people who work here but do not reside here. Those permits should have a limited time for parking
and expire past a certain time Also, the development proposed on Holly st would be detrimental to the neighborhood and the parking situation. Please under any circumstances do not
approve an apartment building
Don't do it!
Do not implement it. We don't need one. We don't need meters either. Stop nickel and diming people. Maybe put up a couple more bike racks in town?
Parking permits may be necessary in the more commercial areas, such as sleepy hollow areas to accommodate employees and customers.
As with everything, enforcement will be key.
Turn one of the chevron lots into a multi -story car park for the city.
To ensure the permits are not being sold or transferred to others. To ensure residents from other local cities are made aware of the program is instituted. It was learned several individuals
were parking their vehicles overnight in ES due to permit requirements in their city. How will lack of permit be handled: ticket or notice. How many permits per household to include
apartments.
I am probably in a residential area that is not effected very much by business school etc. I do have a business property in sleepy hollow and parking is bad at times. Also people with no
property or place of business use imperial for parking then Uber or bus else where
I honestly don't know what would work best. I'm open to trying other suggestions.
Don't want to become like LA
please install EV charging stations!!!!!
If the city is going to continue to allow higher density businesses and residents, then the city needs to also have the forethought to accommodate the increased parking demands. To
expect that people are only going to use public transportation or other transportation, such as a bike, is absurd in Southern California. All residential units should be able to accommodate
3-4 cars per unit - especially with the prevalence of a car and golf cart in this community. Also, businesses should have 1 parking space for every 150 sq ft, as well as extras for
guests/visitors to the business. Every business should be required to have the ability to have their employees park on their premise and not rely on street parking. Also, Kansas St by El
Segundo Blvd should not be an extension of the businesses in that area to allow for loading and unloading. It creates unsafe driving conditions when cars cannot see around parked
semis or pallet forklift haulers. The dog care place on Kansas/El Segundo Blvd should not allow parking on the edge, which makes it hard to see around to the fast on coming traffic. Red
zones along Mariposa, where there is an intersection without a 4 way stop, should be extended, so that cars pulling onto Mariposa from a side street can have better visibility.
None
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I really like the idea of limiting times to park for non-residents but could offer some of those parking lot options to guests?
Thank you for gathering resident input.
At this time I do not want more regulated parking in my neighborhood, with the exception of signs posting no parking for LAX
If you have it, will it be enforced or abused?
We need permit parking at Grand Tropez! We are not allowed even though we pay property taxes. Not fair!
Must keep downtown & other public parking free for business.
In front of my building, it would be nice to have free residential parking permits, and limited time to those. I do not have a parking permit as a resident to those of us at the dog park but it
should be limited as parking can be hard to find.
The proliferation of ADUs and short term rentals (AirBnB) has resulted in increased demand for street parking. This impacts access on many of our narrow residential streets.
We need space for handicap spaces.
Please keep residents involved if a permit program is investigated further!
A big "NO" on permit parking in El Segundo
I do not think residents should have to pay for a parking permit. It's just another tax being imposed.
One thing I have enjoyed about El Segundo is the free parking. even in the city lots. The fact that no overnight parking is permitted in the lots doesn't help with the lack of residential
parking. It could be one way to ease the strain.
I do not think residents should have to pay for a permit to park in front of their house. I would like to be able to drive to a friend's house across town and not have to have a separate
permit for that area. If family or friends come to visit my house, I would like to easily be able to mark their car so they can park near my house without issue for the time of the visit,
especially elderly relatives. Thank you for trying to tackle this issue.
Residents should have options for permits
Please inform the residents if we can park in the school parking lots during non -school hours.
No parking permit program. Establish clear codes and post the rules. Follow through with the posted consequences.
At this time, I would not be in favor of a parking permit program - our neighborhood parking situation, even with the proximity of the multifamily dwellings on Imperial Ave. and the very
rare occasions of people using the street for beach parking, does not seem to require anything of this nature.
Parking in residencial areas should not implement parking by permit, unless they are near bussiness areas of town. The 72 hrs parking for non residents should be enforced and residents
would not have issues with parking.
Key is to limit the number per house. perhaps limit is on permit more than garage space allows for.
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I live on Oak Ave across from high school and sports parents need a place to park. People often park in my driveway while waiting for their kids and I can't get to my house. The high
school needs a parking structure!! Permits will not solve parking space problems.
The city needs to address the lack of parking in the downtown area. With more restaurants, entertainment and ADUs getting built, there is more demand for larger parking
structures(aside from 99c store). Has the city considered contracting w Chevron to rent space or build multi level parking structures on existing parking lots?
We need 2 stop signs at palm and whiting. The have been several accidents this summer with people not stopping at the sign on whiting and no stop signs on palm.
Don't create a costly program to maintain
Be more efficient with your budgets rather than trying to make living in El Segundo more inconvenient.
Make signage clear. I don't know if the parking lot by the 99 Cents Only store (Grand, Main, Richmond area) is city owned or not, but the signage is confusing there. I believe it says
there is a 72-hour parking maximum, but also says there is no overnight parking.
In Area 1 unfortunately, it is common for people to park and ride share to LAX. Thus leaving their vehicles for several days.
Do it!
On Walnut Ave East of Center it is fine for a two car family. But we need more permits as we have 5 adults. Also, need pass available for weekly workers such as gardeners, carpenters or
cleaning services.
It should be clear which cars and RVs are resident owned and which are not so the parking enforcement is easier for police.
Construction workers, repair people, I don't want to have to make a trip down to city hall every time I have to call the plumber or electrician or handyman out. Friend dropping by, having
a party.
I think for specific areas of the city this makes sense but doesn't need to be something that is relevant for all sections of town. Those areas of town where there are higher
concentrations of businesses seem to have much more trouble with parking than others.
I am completely opposed to parking permits
In my neighborhood, parking permits aren't necessary during the day, but after further consideration I would not be opposed to requiring overnight permits. This would keep our nights
quieter and not cause undue burden on those wishing to use our cities's facilites (Clutter's Park and the Dog Park) during normal hours. Please add the ability in the future to go back and
edit survey responses. A number of mine would be different after further consideration and clarity, but I can't go back.
Restrict more parking near stop signs for better visibility
where are guests supposed to park? I would be ashamed to tell my guests they could not park on the street by my house.
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If you are already going to do parking enforcement for passes then you should just start taking note of existing long-term parked cars who are using the airports or other locations. It's
already illegal to have a car parked for longer than 72 hours and the enforcement is weak on that already. You can also check if peoples license plates are registered in the city.
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To be clear, I do not think that permits should be issued to non-residents, HOWEVER, I do think that residents should be issued at least one guest permit for guests in their household.
The direction that the earlier question was leading was unclear.
The system we have in place now is fine
I work at El Segundo Brewing Company and used to live on Illinois Court. I've seen many non-residents in both these areas park their cars here and get in an Uber/Lyft with a suitcase. A
permit program would make it so El Segundo isn't "free LAX parking" and, I believe, could give residents more parking options.
Its useless as is
There is no need for permit parking in El Segundo. There are ample parking options throughout neighborhoods and in downtown El Segundo.
Biggest frustration is roadworks on perpendicular streets to street sweeping on same days. Otherwise parking is rarely an issue.
Whatever you decide on, how will it be enforced and who is going to pay for enforcement? I walk the neighborhood every morning and the same cars are parked illegally over and over
again, so if that isn't being enforced, why would this be?
Prior attempts to get permit park on Sheldon was stopped by the requirement for the full block to agree, those further south how are not impacted Imperial do not want the hassle as all
the trash and issues stay on only one half of the block.
None
I own but I think we should make this program as accessible to renters as well. When I rented in LA, you had to be specifically be on the lease to get an overnight parking permit or you
had to get the person on the lease to give you a guest pass. It was a pain. I think it should just be a specific number of permits per unit.
I very much support a parking pass system to prevent people from parking in our community to save a few dollars from parking at LAX.
Maybe certain blocks in town need a permit but for most areas parking is not an issue
Paramount concerning the square available parking for residence in front of their homes versus non -residence and day time employee residents.
re: previous question that residents are allowed to park overnite in public lots; currently how does a ticketing officer distinguish a vehicle owned by an actual resident from a non-resident
parked in a public lot overnite..? Also, residents having to park offsite from their homes while non-residents have free-range parking seems an unreasonable expectation. Traffic here in
town is increasingly worse and it seems that traffic incidents and accidents have increased substantially over the years, making allowances for more vehicles of non-residents to crowd
the narrow streets of town while asking residents and homeowners to vacate their neighborhoods to park elsewhere will significantly contribute to this problem.
Acacia park is beautiful and great for the community. Sadly most people who visit drive over (some from 1-2 blocks away?!?!). I don't think it is unreasonable to walk a few blocks to go
to a park (if parking on W Acacia were restricted) but I do think it is unreasonable that we regularly are blocked from getting in and out of our driveway or have to park down the street if
not a block away when we come back from the grocery store with a car full of groceries. The area in front of the park could be left for a couple of cars but the area in front of the
residential home could be restricted to residents only. I would suggest a minimum of 3-4 permits per house. And no we should not have to pay for the permits. The reduced street traffic
and related wear and tear - and subsequent repairs, should offset.
If I have an out of town visitor will they be permitted to park in front of my home? If I get a new car how do I get a permit. I do not want to put a non removable permit on my nice car.
Imperial Ave between center st and California Excepted for the apartments are small Bussiness. We are family owned and have been paying taxes and for business licenses for over
30years. We would appreciate 2 hour parking like the city uses between Sam to 5PM
Requiring payment for a residential parking permit could more negatively affect households in multifamily units (condos, apartments), as they may not have as many off street parking
spaces than those who live in single family homes. In short, please consider the equity impact of how such a program is administered.
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Too much parking in downty. Should be more pedestrian friendly
Na
Our neighborhood would love a parking permit program
Not interested
Please enable editing and configure widget.
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