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Home My WebLink About2006-09-19; City Council; 18729; Grant Award Aging and Independence ServicesCITY OF CARLSBAD - AGENDA BILL AB# MTG. DEPT. 18,729 9/19/06 RECREATION CONTRACT AND GRANT AWARD FROM SAN DIEGO AGING AND INDEPENDENCE SERVICES DEPT. HEAD ~ ^f CITY ATTY. fc CITY MGR. 2006-275 accepting the San Diego County Aging RECOMMENDED ACTION: City Council adopt resolution No. and Independence Services (A.I.S.) contract and grant award to provide congregate meals, home delivered meals and transportation services. ITEM EXPLANATION: Since January 13, 1987 the City Council has contracted with the County of San Diego Area on Aging (AAA), now known as the County of San Diego Aging and Independence Services (A.I.S.), to provide congregate meals, home delivered meals and transportation services for the seniors of Carlsbad. In order for the City to continue to receive financial assistance for these services, it is recommended that the City Council accepts the grant and contract (Exhibit 2) approved by A.I.S. for Fiscal Year 2006-07. FISCAL IMPACT: The total Grant Award to be received from A.I.S. to provide congregate meals, home delivered meals and transportation services for Fiscal Year 2006-07 is $116,490. The total direct costs of this program for Fiscal Year 2006-07 is budgeted at $382,159, all of which has been approved in the 2006-07 operating budget. Direct costs include such items as staff salaries and benefits, food expenditures and vehicle maintenance costs. This program also receives donations from participating citizens which is estimated to be $65,000 for Fiscal Year 2006-07. ENVIRONMENTAL IMPACT: None EXHIBITS: 1. Resolution No. 2006-275 accepting the contract and grant for Nutrition Services. 2. County of San Diego Aging and Independence Services contract and grant award. DEPARTMENT CONTACT: Gail Lynn, 760-602-4682 qlvnn@ci.carlsbad.ca.us FOR CITY CLERKS USE ONLY. COUNCIL ACTION:APPROVED DENIED CONTINUED WITHDRAWN AMENDED sf D O Da CONTINUED TO DATE SPECIFIC CONTINUED TO DATE UNKNOWN RETURNED TO STAFF OTHER - SEE MINUTES D D Da EXHIBIT 1 1 RESOLUTION NO. 2006-275 2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF 3 CARLSBAD, CALIFORNIA, TO ACCEPT THE COUNTY OF 4 SAN DIEGO AGING AND INDEPENDENCE SERVICES CONTRACT AND GRANT FOR CONGREGATE MEALS, 5 HOME MEAL DELIVERY AND TRANSPORTATION SERVICES. 6 7 WHEREAS, on August 18, 2006 the County of San Diego Aging and 8 Independence Services (A.I.S.) approved a contract and grant award with the City of o Carlsbad to provide congregate meals, home delivered meals, and transportation 10 services; from October 1 , 2006 to June 30, 2007 and, 11 WHEREAS, the City Council wishes to accept and approve said contract and 12 grant;13 14 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad, 15 California, as follows: 16 1 . That the above recitations are true and correct. 17 2. That the City Council accepts and approves the contract and grant. 18 (Exhibit 2) between the City of Carlsbad and San Diego County A.I.S. in the amount of one hundred sixteen thousand four hundred and ninety 20 dollars ($116,490) to provide congregate meals, home delivered meals 21 and transportation services for senior citizens. 22 23 24 " 25 » 26 27 // 28 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad on the 19th day of September, 2006, by the following vote: AYES: Council Members Lewis, Hall, Kulchin, Packard, Sigafoose NOES: None ABSENT: None ATTEST: fr xCbx . f HLORRAINE M. WOOD, city (SEAL) COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM This Agreement ("Agreement") is made and entered into on the date shown on the signature page ("Effective Date") by and between the County of San Diego, a political subdivision of the State of California ("County") and City of Carlsbad, located at 799 Pine Ave, Carlsbad, California 92008 (" Contractor"), with reference to the following facts: RECITALS A. The County, by action of the Board of Supervisors August 2, 2005, Minute Order No. 14, authorized the Purchasing and Contracting Director, pursuant to Article XXIII, Section 401 of the Administrative Code, to award an Agreement for Senior Nutrition Program services B. Contractor is specially trained and possesses certain skills, experience, education and competency to perform these services. C. The Chief Administrative Officer made a determination that Contractor can perform the services more economically and efficiently than the County, pursuant to Section 703.10 of the County Charter. D. The Agreement shall consist of this pro forma Agreement, Exhibit A Performance Work Statement, Exhibit A-l Contractor's Proposal, Exhibit B Insurance Requirements, and Exhibit C Fiscal Terms & Conditions and Pricing Schedule. E. In the event that any provision of the Pro Forma Agreement or its Exhibits, A, B or C, conflicts with any other term or condition, precedence shall be: First (1st) the Pro Forma: Second (2nd) Exhibit B; Third (3rd) Exhibit A; and Fourth (4th) Exhibit C. NOW THEREFORE, for valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the parties agree as follows: ARTICLE 1 PERFORMANCE OF WORK 1.1 Standard of Performance. Contractor shall, in good and workmanlike manner and in accordance with the highest professional standards, at its own cost and expense, furnish all of the labor, technical, administrative, professional and all other personnel, all supplies and materials, equipment, printing, transportation, facilities, and all other means whatsoever, except as herein otherwise expressly specified to be furnished by County, necessary or proper to perform and complete the work and provide the services required of Contractor by this Agreement. 1.2 Contractor's Representative. Contractor's duties under this Agreement shall be performed on behalf of the Contractor by the person identified on the signature page. ("Contractor's Representative"); Contractor represents and warrants that (1) Contractor's Representative has fulfilled all applicable requirements of the laws of the State of California to perform the services under this Agreement and (2) Contractor's Representative has full authority to act for Contractor hereunder. Contractor and County recognize that the services to be provided by Contractor's Representative pursuant to this Agreement are unique: accordingly, Contractor's Representative shall not be changed during the Term of the Agreement without County's written consent which shall not be unreasonably withheld. County reserves the right to terminate this Agreement pursuant to Clause 7.1 "Termination for Default", if in County's judgment, the work hereunder is not being performed by Contractor's Representative. 1.3 Contractor as Independent Contractor. Contractor is, for all purposes of this Agreement, an independent Contractor, and neither Contractor nor Contractor's employees or subcontractors shall be deemed to be employees of the County. Contractor shall perform its obligations under this Agreement according to the Contractor's own means and methods of work which shall be in the exclusive charge and under the control of the Contractor, and which shall not be subject to control or supervision by County except as to the results of the work. Neither Contractor nor Contractor's employees or subcontractors shall be entitled to any benefits to which County employees are entitled, including without limitation, overtime, retirement benefits, workers' compensation benefits and injury leave. 1.4 Contractor's Agents and Employees or Subcontractors. Contractor shall obtain, at Contractor's expense, all agents, employees and subcontractors required for Contractor to perform its duties under this Agreement, and all such services shall be performed by Contractor's Representative, or under Contractor's Representatives' supervision, by persons authorized by law to perform such services. Retention by Contractor of any agent, employee or subcontractor shall be at Contractor's sole cost and expense, and County shall have no obligation to pay Contractor's agents, employees or subcontractors; to support any such person's or entity's claim against the Contractor; or to defend Contractor against any such claim. Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement - Page 1 of 15 Rev 8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM Any subcontract, or a combination of subcontract to the same individual or firm for the Agreement period which is in excess of fifty thousand dollars ($50,000) or twenty five percent (25%) of the value of the Agreement, whichever is less must have prior concurrence of the Contracting Officer Technical Representative. Contractor shall provide Contracting Officer Technical Representative with copies of all other subcontract relating to this Agreement entered into by Contractor within 30 days after the effective date of the subcontract. Such subcontractors of Contractor shall be notified of Contractor's relationship to County. "Subcontractor" means any entity, other than County, that furnishes to Contractor services or supplies relevant to this Agreement other than standard commercial supplies, office space, and printing services. 1.4.1 Contractor Responsibility. In the event any subcontractor is utilized by Contractor for any portion of the project, Contractor retains the prime responsibility for carrying out all the terms of this Agreement, including the responsi- bility for performance and insuring the availability and retention of records of subcontractors in accordance with this Agreement. No subcontract utilizing funds from this Agreement shall be entered into which has a term extending beyond the ending date of this Agreement. 1.4.2 Mandated Clause. All sub-contract shall include the Standard Terms and Conditions required of Contractor herein. 1.4.3 County Approval. As identified above, all sub-contract under this Agreement shall have prior concurrence of the Contracting Officer Technical Representative, such approvals shall not be unreasonably withheld. ARTICLE 2 SCOPE OF WORK 2.1 Performance Work Statement. Contractor shall perform the work described in the "Performance Work Statement" attached as Exhibit "A" to this Agreement, and by this reference incorporated herein, except for any work therein designated to be performed by County. 2.2 Right To Acquire Equipment and Services. Nothing in this Agreement shall prohibit the County from acquiring the same type or equivalent equipment and/or service from other sources, when deemed by the County to be in its best interest. ARTICLE 3 RESERVED ARTICLE 4 COMPENSATION 4.1 General Principles 4.1.1 The Pricing Schedule is in Exhibit C and the compensation is on the signature page. The County is precluded from making payments prior to receipt of services (advance payments). Invoices are subject to the following requirements. County will pay Contractor the agreed upon price, pursuant to the Pricing Schedule in Exhibit C and the budget for cost reimbursement elements in Exhibit C for the work specified in Exhibit A, Performance Work Statement. 4.1.2 Conditions Prerequisite To Payments. County may elect not to make a particular payment if any of the following exists: 4.1.2.1 Misrepresentation. Contractor, with or without knowledge, made any misrepresentation of substantial and material nature with respect to any information furnished to County. 4.1.2.2 Unauthorized Actions by Contractor. Contractor took any action pertaining to this Agreement, which required County approval, without having first received said County approval. 4.1.2.3 Unauthorized Actions by Contractor. Contractor took any action pertaining to this Agreement which required County approval, without having first received said County approval. 4.1.2.4 Default. Contractor was in default under any terms and conditions of this Agreement. 4.1.3 Withholding Of Payment. County may withhold reimbursement until reports, data, audits, or other information required for Agreement administration or to meet County or State reporting or auditing requirements are received and approved by COTR or designee. County may also withhold payment if, in County's opinion, Contractor is in noncompliance with this Agreement, and refuses to cure any defects) within a reasonable time period. 4.1.4 Availability of Funding. The County's obligation for payment of any Agreement beyond the current fiscal year is contingent upon the availability of funding from which payment can be made. No legal liability on the part of the County shall arise for payment beyond June 30 of the calendar year unless funds are designated by the County and are made available for such performance. Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement-Page 2 of 15 Rev8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM County shall, in its sole discretion, have the right to terminate or suspend Agreement or reduce compensation and service levels proportionately upon thirty (30) days' written notice to Contractor in the event that Federal, State or County funding for this Agreement ceases or is reduced prior to the ordinary expiration of the term of this Agree- ment. In the event of reduction of funding for the Agreement, County and Contractor shall meet within ten (10) days of written notice to renegotiate this Agreement based upon the modified level of funding. In this case if no agreement is reached between County and Contractor within 10 days of the first meeting, either party shall have the right to terminate this Agreement within ten (10) days written notice of termination. In the event of termination of this Agreement in accordance with the terms of this Section, Contractor shall be entitled to retain all sums paid as of the effective date of such termination, subject to any payment offset to which County may be entitled, for damages or otherwise, under the terms of this Agreement. In the event of termination of this Agreement pursuant to this Section, in no event shall Contractor be entitled to any loss of profits on the portion of this Agreement so terminated, or to other compensation, benefits, reimbursements or ancillary services other than as herein expressly provided. 4.1.5 Disallowance. In the event Contractor receives payment from County for a service, reimbursement for which is later disallowed by County or the State of California, or the United States of America, Contractor shall promptly refund the disallowed amount to County on request, or County may offset the amount disallowed from any payment due to or to become due to Contractor under this Agreement or any other Agreement. Similarly, a disallowance under a prior Agreement may be offset against this Agreement. 4.1.6 Maximum Price. During the performance period of this Agreement, the maximum price for the items and/or services shall not exceed the lowest price at which Contractor then offers the items and/or services to its most favored customer. 4.1.7 In no event shall County pay Contractor in excess of the amount identified on the Signature Page, unless modified pursuant to Section 4.1.8 below. 4.1.8 Agreement Amendment. An Agreement amendment signed by the Contracting Officer is required to modify the total Agreement amount or Agreement term. 4.2 Fiscal for Fixed Price Elements. Pursuant to Exhibits A and C 4.2.1 Accounting System and Fiscal Monitoring. Contractor shall provide and maintain an accounting and financial support system to monitor and control costs to assure Agreement completion. 4.2.2 Invoices and Payment. 4.2.2.1 Invoices. Payment for the services performed under this Agreement shall be in accordance with Exhibit C, unless other payment methodologies are negotiated and agreed to by both Contractor and County. Contractor shall submit approved invoices monthly to the COTR for work performed in the monthly period, accordingly. Contractor's monthly invoices shall include a statement certifying whether it is in compliance with Paragraph 8.15 of this Agreement. 4.2.2.2 Payments. County agrees to pay Contractor in arrears only after receipt and approval by COTR of properly submitted, detailed and itemized original invoice referencing the Agreement number pursuant to Exhibit C, documenting the total invoiced amount by Contractor. 4.2.2.3 Each invoice so approved and paid shall constitute full and complete compensation to Contractor for the work product submitted and for all work completed during the billing period pursuant to Exhibit A and Exhibit C. Payment shall be NET 30 days from receipt and approval of invoice unless otherwise stated. 4.2.3 Full Compensation. Pending any adjustments by the COTR, each invoice approved and paid shall constitute full and complete compensation to the Contractor for all work completed during the billing period pursuant to Exhibit A and Exhibit C. Contractor shall be entitled only to compensation, benefits, reimbursements or ancillary services specified in this Agreement. 4.3 Fiscal for Cost Reimbursement Elements. Pursuant to Exhibits A and C 4.3.1 General Principles. Contractor shall comply with generally accepted accounting principles and good business practices, including all applicable cost principles published by the Federal Office of Management and Budget (OMB), including A-122. which can be viewed at http://www.whitehouse.gov/omb/crrculars. Please refer to PWS to reference website links for the California Department of Aging and Federal Administration on Aging. Contractor shall, at its own expense, furnish all cost items associated with this Agreement except as herein otherwise specified in the budget or elsewhere to be furnished by County. 4.3.2 Agreement Budget. The Agreement Budget is in Exhibit C. In no event shall the Agreement budget total be increased or decreased prior to County approved Agreement amendment. Some budget line item adjustments Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement-Page 3 of 15 Rev 8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM require County review and approval. Adjustments requiring County review and approval are listed in Exhibit C "Pricing Schedule." 4.3.3 Administrative Adjustment. The COTR may make administrative Agreement adjustments to change or modify the budget as long as the total Agreement amount or Agreement term is not modified. 4.4 Invoices and Payment 4.4.1 Invoices For Reimbursement. Contractor shall submit properly executed monthly Invoices for Reimbursement to the COTR for reimbursement of allowable costs associated with the work performed in the prior month. Payments will be paid as described in paragraph 4.4.2 below. Invoices shall be completed and submitted in accordance with written COTR instructions. Contractor's monthly invoices shall include a statement certifying whether it is in compliance with Paragraph 8.15 of this Agreement 4.4.2 Payments. County agrees to reimburse Contractor after receipt of properly completed invoice. County will reimburse for actual allowable costs incurred in consideration for services performed. Contractor will maintain supporting documentation of expenses as specified in Articles 11 and 13. Payments shall be in arrears after receipt of properly completed invoice approved by the COTR. COTR approved payments will be made within 30 days after receipt of properly completed invoice unless otherwise stated in this Agreement. 4.4.3 Full Compensation. Pending any adjustments by the COTR, each invoice approved and paid shall constitute full and complete compensation to Contractor for the invoice pursuant to Exhibit C and Exhibit A. This Agreement constitutes the entire Agreement between Contractor and County. Contractor shall be entitled only to reimbursement for allowable costs associated with services pursuant to Exhibit A. 4.4.4 Final Fiscal Year End Settlements. Contractor shall submit the final invoice for reimbursement for services performed during the County fiscal year by the final fiscal year settlement date, which will be established by each program. This settlement date shall be no more than 45 calendar days from the end of the County fiscal year. County may, in its sole discretion, choose to not process invoices for reimbursement for services performed during that fiscal year after this date. The County fiscal year shall be defined as July 1, through June 30, unless otherwise defined in this Agreement. 4.4.5 Final Agreement Settlement Date. Contractor shall submit the final invoice for reimbursement for services performed during the final fiscal year of the contract by the final contract settlement date, which shall be no more than 60 calendar days from the final date of the contract services. County may, in its sole discretion, choose to not process invoices for reimbursement for services performed during the final fiscal year of the contract after the final Agreement settlement date. 4.4.6 Interpretation of Claim Provisions. As used in this Section 4.4, the term "claim" refers to a claim filed pursuant to San Diego County Code of Administrative Ordinances Article V-A, "Processing and Certification of Routine Claims." The term "claim" as used in this Article 4.3 does not refer to a claim filed pursuant to San Diego County Code of Administrative Ordinances, Article X, "Claims Against the County." 4.4.7 Severability Limits. Severability pertains only to those Agreements that originate in one fiscal year and end in another fiscal year. This Agreement is severable for and limited to the amounts in the attached budget. In no event shall Contractor exceed the Severability Limits. 4.4.8 Partial Payment. If Contractor fails to perform specified services, provide specified products or perform services or provide products timely and in accordance with specified requirements, Contractor shall be paid only the reasonable cost for the services performed or products provided for the payment period as determined by the COTR. ARTICLE 5 AGREEMENT ADMINISTRATION 5.1 County's Agreement Administrator. The Director of Purchasing and Contracting is designated as the Contracting officer ("Contracting Officer") and is the only County official authorized to make any Changes to this Agreement. The County has designated the individual identified on the signature page as the Contracting Officer's Technical Representative ("COTR") 5.1.1 County's COTR will chair Contractor progress meetings and will coordinate County's Agreement administrative functions. The COTR is designated to receive and approve Contractor invoices for payment, audit and inspect records, inspect Contractor services, and provide other technical guidance as required. The COTR is not authorized to change any terms and conditions of this Agreement. Only the Contracting Officer, by issuing a properly executed amendment to this Agreement, may make changes to the scope of work or total price. 5.1.2 Notwithstanding any provision of this Agreement to the contrary, County's COTR may make Administrative Adjustments ("AA") to the Agreement, such as line item budget changes or adjustments to the service Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement-Page 4 of 15 Rev 8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM requirements, which do not change the purpose or intent of the Performance Work Statement, the Terms and Conditions, the Agreement period or the total Agreement price. Each AA shall be in writing and signed by COTR and Contractor. All inquiries about such AA will be referred directly to the COTR. 5.2 Agreement Progress Meeting. The COTR and other County personnel, as appropriate, will meet periodically with the Contractor to review the Agreement performance. At these meetings the COTR will apprise the Contractor of how the County views the Contractor's performance and the Contractor will apprise the County of problems, if any, being experienced. The Contractor shall also notify the Contracting Officer (in writing) of any work being performed, if any, that the Contractor considers being over and above the requirements of the Agreement. Appropriate action shall be taken to resolve outstanding issues. The minutes of these meetings will be reduced to writing and signed by the COTR and the Contractor. Should the Contractor not concur with the minutes, the Contractor shall set out in writing any area of disagreement. Appropriate action will be taken to resolve any areas of disagreement. ARTICLE 6 CHANGES 6.1 Contracting Officer. The Contracting Officer may at any time, by a written order, make changes ("Changes"), within the general scope of this Agreement, in the definition of services to be performed, and the time (i.e.) hours of the day, days of the week, etc.) and place of performance thereof. If any such Change causes an increase or decrease in the cost of, or the time required for, the performance of any part of the work under this Agreement, whether changed or not changed by an such order, an equitable adjustment shall be made in the Agreement price or delivery schedule, or both, and the Agreement shall be modified in writing accordingly 6.2 Claims. Contractor must assert any claim for adjustment under this clause within 30 days from the date of receipt by the Contractor of the notification of Change; provided, however, that the Contracting Officer, if he decides that the facts justify such action, may receive and act upon any such claim asserted at any time prior to final payment under this Agreement. Where the cost of property made obsolete or excess as a result of a change is included in the Contractor's claim for adjustment, the Contracting Officer shall have the right to prescribe the manner of disposition of such property. Failure to agree to any adjustment shall be a dispute concerning a question of fact within the meaning of the clause of this Agreement entitled "Disputes" (Article 15). However, nothing in this clause shall excuse the Contractor from proceeding with this Agreement as changed. ARTICLE 7 TERMINATION 7.1 Termination For Default. Upon a Party's breach of this Agreement, the non-breaching Party shall have the right to terminate this Agreement, in whole or part. In the event of Contractor's breach and prior to termination for default, County will send Contractor written notice specifying the cause. The notice will give Contractor 10 days from the date the notice is issued to cure the default or make progress satisfactory to County in curing the default, unless a different time is given in the notice. If County determines that the default contributes to the curtailment of an essential service or poses an immediate threat to life, health or property, County may terminate this Agreement immediately upon issuing oral or written notice to the Contractor without any prior notice or opportunity to cure. In the event of termination under this Article, all finished or unfinished documents, and other materials, prepared by Contractor under this Agreement shall become the sole and exclusive property of County. In the event of such termination, the County may purchase or obtain the supplies or services elsewhere, and Contractor shall be liable for the difference between the prices set forth in the terminated order and the actual cost thereof to the County. The prevailing market price shall be considered the fan" repurchase price. Notwithstanding the above, Contractor shall not be relieved of liability to County for damages sustained by County by virtue of any breach of this Agreement by Contractor, and County may withhold any reimbursement to Contractor for the purpose of off-setting until such time as the exact amount of damages due County from Contractor is determined. 7.1.1 If, after notice of termination of this Agreement under the provisions of this clause, it is determined for any reason that the Contractor was not in default under the provisions of this clause, the rights and obligations of the parties shall, if this Agreement contains a clause providing for termination for convenience of the County, be the same as if the notice of termination had been issued pursuant to such clause. 7.2 Damages For Delay. If Contractor refuses or fails to prosecute the work, or any separable part thereof, with such diligence as shall ensure its completion within the time specified in this Agreement, or any extension thereof, or fails to complete said work within such time, County will be entitled to the resulting damages caused by the delay. Damages will be the cost to County incurred as a result of continuing the current level and type of service over that cost that would be incurred had the Agreement segments been completed by the time frame stipulated and any other damages suffered by County. 7.3 County Exemption From Liability. In the event there is a reduction of funds made available by County to Contractor under this or subsequent Agreements, the County of San Diego and its Departments, officers and employees shall incur no Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement - Page 5 of 15 Rev8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM liability to Contractor and shall be held harmless from any and all claims, demands, losses, damages, injuries, or liabilities arising directly or from such action. 7.4 Termination For Convenience. The County may, by written notice stating the extent and effective date, terminate this Agreement for convenience in whole or in part, at any time. The County shall pay the Contractor as full compensation for performance until such termination: 7.4.1 The unit or pro rata price for any delivered and accepted portion of the work. 7.4.2 A reasonable amount, as costs of termination, not otherwise recoverable from other sources by the Contractor as approved by the County, with respect to the undelivered or unaccepted portion of the order, provided compensation hereunder shall in no event exceed the total price. 7.4.3 In no event shall the County be liable for any loss of profits on the resulting order or portion thereof so terminated. 7.5 Suspension Of Work. The Contracting Officer may order the Contractor, in writing, to suspend, delay, or interrupt all or any part of the work of this contract for the period of time that the Contracting Officer determines appropriate for the convenience of the Government. 7.6 Remedies Not Exclusive. The rights and remedies of County provided in this article shall not be exclusive and are in addition to any other rights and remedies provided by law or under resulting order. 7.7 Full Cost Recovery Of Investigation And Audit Costs. Contractor shall reimburse County of San Diego for all direct and indirect expenditures incurred in conducting an audit/investigation when Contractor is found in violation (material breach) of the terms of the Agreement. Reimbursement for such costs shall be withheld from any amounts due to Contractor pursuant to the payment terms of the Agreement, or from any other amounts due to Contractor from County. ARTICLE 8 COMPLIANCE WITH LAWS AND REGULATIONS 8.1 Conformance With Rules And Regulations. Contractor shall be in conformity with all applicable Federal, State, County, and local laws, rules, and regulations, current and hereinafter enacted, including facility and professional licensing and/or certification laws and keep in effect any and all licenses, permits, notices and certificates as are required. Contractor shall further comply with all laws applicable to wages and hours of employment, occupational safety, and to fire safety, health and sanitation. 8.2 Contractor Permits and License. Contractor certifies that it possesses and shall continue to maintain or shall cause to be obtained and maintained, at no cost to the County, all approvals, permissions, permits, licenses, and other forms of documentation required for it and its employees to comply with all existing foreign or domestic statutes, ordinances, and regulations, or other laws, that may be applicable to performance of services hereunder. The County reserves the right to reasonably request and review all such applications, permits, and licenses prior to the commencement of any services hereunder. 8.3 Equal Opportunity. Contractor shall comply with the provisions of Title VII of the Civil Rights Act of 1964 in that it will not discriminate against any individual with respect to his or her compensation, terms, conditions, or privileges of employment nor shall Contractor discriminate in any way that would deprive or intend to deprive any individual of employment opportunities or otherwise adversely affect his or her status as an employee because of such individual's race, color, religion, sex, national origin, age, handicap, medical condition, sexual orientation or marital status. 8.4 Affirmative Action. Each Contractor of services and supplies employing fifteen (15) or more full-time permanent employees, shall comply with the Affirmative Action Program for Vendors as set forth in Article IIDc (commencing at Section 84) of the San Diego County Administrative Code, which program is incorporated herein by reference. A copy of this Affirmative Action Program will be furnished upon request by COTR or from the County of San Diego Internet web- site (www.co.san-diego.ca.us). 8.5 Non Discrimination. Contractor shall ensure that services and facilities are provided without regard to ethnic group identification, race, color, nation origin, creed, religion, age, sex, or physical, mental disability, political affiliation and marital status in accordance with Title IX of the Education Amendments of 1972; Title VII of the Civil Rights Act of 1964 (42 U.S.C. 2000-d), the Age Discrimination of 1975 (42 U.S.C. 6101), Article 9.5, Chapter 1, Part 1, Division 2, Title 2 (Section 11135, et seq) of the California Government Code, Title 9, Chapter 4, Subchapter 6 (Section 10800, et seq.) of the CCR and California Dept of Social Services Manual of Policies and Procedures (CDSS MPP) Division 21. 8.6 ATPs Discrimination. Contractor shall not deny any person the full and equal enjoyment of, or impose less disadvantageous terms, or restrict the availability of, the use of any County facility or participation in any County funded or supported service or program on the grounds that such person has Acquired Immune deficiency Syndrome, AIDS-related complex (ARC), or AIDS-related status (ARS), as those terms are defined in Chapter 1, Section 32.1203, San Diego County Code of Regulatory Ordinances. Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement-Page 6 of 15 Rev8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM 8.7 American With Disabilities Act (ADA) 1990. Contractor shall not discriminate against qualified people with disabilities in employment, public services, transportation, public accommodations and telecommunications services in compliance with the Americans with Disabilities Act (ADA) and California Administrative Code Title 24. 8.8 Political Activities Prohibited. None of the funds, provided directly or indirectly, under this Agreement shall be used for any political activities or to further the election or defeat of any candidate for public office. Contractor shall not utilize or allow its name to be utilized in any endorsement of any candidate for elected office. Neither the Agreement nor any funds provided thereunder shall be utilized in support of any partisan political activities, or activities for or against the election of a candidate for an elected office. 8.9 Lobbying. Contractor agrees to comply with the lobbying ordinances of the County and to assure that its officers and employees comply before any appearance before the County Board of Supervisors. None of the funds provided under this Agreement shall be used for publicity or propaganda purposes designed to support or defeat any legislation pending before State and Federal Legislatures or the Board of Supervisors of the County. 8.10 Religious Activity Prohibited. There shall be no religious worship, instructions or proselytization as part of or in connec- tion with the performance of this Agreement. 8.11 Drug and Alcohol-Free Workplace. The County of San Diego, in recognition of individual rights to work in a safe, healthful and productive work place, has adopted a requirement for a drug and alcohol free work place, County of San Diego Drug and Alcohol Use Policy C-25. This policy provides that all County-employed Contractors and Contractor employees shall assist in meeting this requirement. 8.11.1 As a material condition of this Agreement, the Contractor agrees that the Contractor and the Contractor employees, while performing service for the County, on County property, or while using County equipment: 8.11.1.1 Shall not be in any way impaired because of being under the influence of alcohol or a drug. 8.11.1.2 Shall not possess an open container of alcohol or consume alcohol or possess or be under the influence of an illegal drug. 8.11.1.3 Shall not sell, offer, or provide alcohol or a drug to another person; provided, however, that the foregoing restriction shall not be applicable to a Contractor or Contractor employee who as part of the performance of normal job duties and responsibilities prescribes or administers medically prescribed drugs. 8.11.2 Contractor shall inform all employees who are performing service for the County on County property or using County equipment of the County objective of a safe, healthful and productive work place and the prohibition of drug or alcohol use or impairment from same while performing such service for the County. 8.11.3 The County may terminate for default or breach this Agreement, and any other Agreement the Contractor has with the County, if the Contractor, or Contractor employees are determined by the Contracting Officer not to be in compliance with the conditions listed herein. 8.12 Board of Supervisors' Policies. Contractor represents that it is familiar, and shall use its best efforts to comply, with the following policies of the Board of Supervisors: 8.12.1 Board Policy B-67, which encourages the County's Contractors to offer products made with recycled materials, reusable products, and products designed to be recycled to the County in response to the County's requirements; and 8.12.2 Board Policies B-53 and B-39a, which encourage the participation of small and disabled veterans' business enterprises in County procurements; and 8.12.3 Zero Tolerance For Fraudulent Conduct In County Services. Contractor shall comply with County of San Diego Board of Supervisors Policy A-120 "Zero Tolerance for Fraudulent Conduct in County Services." There shall be "Zero Tolerance" for fraud committed by Contractors in the administration of County programs and the provision of County services. Upon proven instances of fraud committed by independent Contractors in connection with their performance under the Agreement, said Agreement shall be terminated; and. 8.12.4 Family-Centered Practice. Board Of Supervisors Policy E-13. Contractor shall comply with County of San Diego Board of Supervisors Policy E-13, "Family-Centered Practice." Family-centered practice addresses the needs of the whole family and is intended to promote and support community and family involvement to ensure safe and healthy environments for children; and 8.12.5 Interlocking Directorate. In recognition of County Policy A-79, not-for-profit Contractors shall not subcontract with related for-profit subcontractors for which an interlocking relationship exist unless specifically authorized in writing by the Board of Supervisors; and Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement - Page 7 of 15 Rev 8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM 8.12.6 Zero Tolerance In Coaching Medi-Cal Or Welfare Clients (Including Undocumented Immigrants). The County of San Diego in recognition of its unique geographical location and the utilization of Welfare and Medi-Cal system by foreign nationals who are not legal residents of this county or country, has adopted a Zero Tolerance policy and shall aggressively prosecute employees and Contractors who coach Medi-Cal or Welfare clients (including un- documented immigrants), to obtain services for which they are not otherwise entitled. As a material condition of this Agreement, Contractor agrees that the Contractor and Contractor's employees, while performing service for the County, on County property or while using County equipment shall not: (a) in any way coach, instruct, advise, or guide any Medi-Cal or Welfare clients or prospective clients who are undocumented immigrants on ways to obtain or qualify for Medi-Cal assistance, for which they are not otherwise entitled. (b) support or provide funds to any organization engaged directly or indirectly in advising undocumented immigrants on ways to obtain or qualify for Medi-Cal assistance, for which they are not otherwise entitled. Contractor shall inform all employees that are performing service for the County on County property or using County equipment of County's Zero Tolerance Policy as referenced herein. County may terminate for default or breach this Agreement and any other Agreement Contractor has with County, if Contractor or Contractor employees are determined not to be in compliance with the conditions stated herein. 8.13 Cartwright Act. Following receipt of final payment under the Agreement, Contractor assigns to the County all rights, title and interest in and to all causes of action it may have under Section 4 of the Clayton Act (15 U.S.C. Sec. 15) or under the Cartwright act (Chapter 1) (commencing with Section 16700) of Part 2 of Division 7 of the Business and Professions Code), arising from purchases of goods, materials, or services by the Contractor for sale to the County under this Agreement. 8.14 Hazardous Materials. Contractor shall comply with all Environmental Laws and all other laws, rules, regulations, and requirements regarding Hazardous Materials, health and safety, notices, and training. Contractor agrees that it will not store any Hazardous Materials at any County Facility for periods in excess of ninety (90) days or in violation of the applicable site storage limitations imposed by Environmental Law. Contractor agrees to take, at its expense, all actions necessary to protect third parties, including, without limitation, employees and agents of the County, from any exposure to Hazardous Materials generated or utilized in its performance under this Agreement. Contractor agrees to report to the appropriate governmental agencies all discharges, releases, and spills of Hazardous Materials that are required to be reported by any Environmental Law and to immediately notify the County of it. Contractor shall not be liable to the County for the County's failure to comply with, or violation of, any Environmental Law. As used in this section, the term "Environmental Laws" means any and all federal, state or local laws or ordinances, rules, decrees, orders, regulations or court decisions (including the so-called "common law"), including, but not limited to, the Resource Conservation and Recovery Act, relating to hazardous substances, hazardous materials, hazardous waste, toxic substances, environmental conditions or other similar substances or conditions. As used in this section the term "Hazardous Materials" means any chemical, compound, material, substance or other matter that: (a) is a flammable, explosive, asbestos, radioactive nuclear medicine, vaccine, bacteria, virus, hazardous waste, toxic, overtly injurious or potentially injurious material, whether injurious or potentially injurious by itself or in combination with other materials; (b) is controlled, referred to, designated in or governed by any Environmental Laws; (c) gives rise to any reporting, notice or publication requirements under any Environmental Laws, or (d) is any other material or substance giving rise to any liability, responsibility or duty upon the County or Lessee with respect to any third person under any Environmental Laws. 8.15 Debarment And Suspension. As a sub-grantee of federal funds under this Agreement, Contractor certifies that it, its principals, its employees and its subcontractors: 8.15.1 Are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from covered transactions by any Federal Department or agency. 8.15.2 Have not within a 3-year period preceding this Agreement been convicted of or had a civil judgement rendered against them for the commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (Federal, State, or local) transaction; violation of Federal or State anti-trust statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; 8.15.3 Are not presently indicted or otherwise criminally or civilly charged by a government entity (Federal, State, or local) with commission of any of the offenses enumerated in the paragraph above; and 8.15.4 Have not within a 3-year period preceding this Agreement had one or more public transaction (Federal, State, or local) terminated for cause or default. Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement-Page 8 of 15 Rev 8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM ARTICLE 9 CONFLICTS OF INTEREST; CONTRACTOR'S CONDUCT 9.1 Conflicts of Interest. Contractor presently has no interest, including but not limited to other projects or independent Agreements, and shall not acquire any such interest, direct or indirect, which would conflict in any manner or degree with the performance of services required to be performed under this Agreement. The Contractor shall not employ any person having any such interest in the performance of this Agreement. Contractor shall not hire County's employees to perform any portion of the work or services provided for herein including secretarial, clerical and similar incidental services except upon the written approval of County which shall not be unreasonably withheld. Without such written approval, performance of services under this Agreement by associates or employees of County shall not relieve Contractor from any responsibility under this Agreement. 9.2 Conduct of Contractor: Privileged Information. 9.2.1 Contractor shall inform the County of all the Contractor's interests, if any, which are or which the Contractor believes to be incompatible with any interests of the County related to the performance of this Agreement. 9.2.2 The Contractor shall not, under circumstances that might reasonably be interpreted as an attempt to influence the recipient in the conduct of his duties, accept any gratuity or special favor from individuals or organizations with whom the Contractor is doing business or proposing to do business, in accomplishing the work under this Agreement. 9.2.3 Contractor shall not use for personal gain or make other improper use of privileged information, which is acquired in connection with his employment. In this connection, the term "privileged information" includes, but is not limited to, unpublished information relating to technological and scientific development; medical, personnel, or security records of the individuals; anticipated materials requirements or pricing actions; and knowledge of selections of Contractors or subcontractors in advance of official announcement. 9.2.4 The Contractor, or employees thereof, shall not offer directly or indirectly gifts, gratuity, favors, entertainment, or other items of monetary value to an employee or official of the County. 9.2.5 Referrals. Contractor further covenants that no referrals of clients through Contractor's intake or referral process shall be made to the private practice of any person(s) employed by the Contractor. 9.3 Prohibited Agreements. As required by Section 67 of the San Diego County Administrative Code, Contractor certifies that it is not in violation of the provisions of Section 67, and that Contractor is not, and will not subcontract with, any of the following: 9.3.1. Persons employed by County or of public agencies for which the Board of Supervisors is the governing body. 9.3.2 Profit-making firms or businesses in which employees described in sub-section 9.3.1, above, serve as officers, principals, partners, or major shareholders; 9.3.3 Persons who, within the immediately preceding twelve (12) months came within the provisions of the above sub- sections and who (1) were employed in positions of substantial responsibility in the area of service to be performed by the Agreement, or (2) participated in any way in developing the Agreement or its service specifications; and 9.3.4 Profit-making firms or businesses in which the former employees described in sub-section 9.3.3 above, serve as officers, principals, partners, or major shareholders. 9.4 Limitation Of Future Agreements Or Grants. It is agreed by the parties to the Agreement that Contractor shall be restricted in its future Contracting with the County to the manner described below. Except as specifically provided in this clause, Contractor shall be free to compete for business on an equal basis with other companies. 9.4.1 If Contractor, under the terms of the Agreement, or through the performance of tasks pursuant to this Agreement, is required to develop specifications or statements of work and such specifications or statements of work are to be incorporated into a solicitation, Contractor shall be ineligible to perform the work described within that solicitation as a prime or subcontractor under an ensuing County Agreement. It is further agreed, however, that County will not, as additional work, unilaterally require Contractor to prepare such specifications or statements of work under this Agreement. 9.4.2 Contractor may not apply for nor accept additional payments for the same services contained in the Performance Work Statement. ARTICLE 10 INDEMNITY AND INSURANCE Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement-Page 9 of 15 Rev 8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM 10.1 Indemnity. County shall not be liable for, and Contractor shall defend and indemnify County and the employees and agents of County (collectively "County Parties"), against any and all claims, demands, liability, judgments, awards, fines, mechanics' liens or other liens, labor disputes, losses, damages, expenses, charges or costs of any kind or character, including attorneys' fees and court costs (hereinafter collectively referred to as "Claims"), related to this Agreement and arising either directly or indirectly from any act, error, omission or negligence of Contractor or its Contractors, licensees, agents, servants or employees, including, without limitation, Claims caused by the concurrent negligent act, error or omission, whether active or passive, of County Parties. Contractor shall have no obligation, however, to defend or indemnify County Parties from a Claim if it is determined by a court of competent jurisdiction that such Claim was caused by the sole negligence or willful misconduct of County Parties. 10.2 Insurance. Prior to execution of this Agreement, Contractor must obtain at its own cost and expense, and keep in force and effect during the term of this Agreement, including all extensions, the insurance specified in Exhibit "B," "Insurance Requirements," attached hereto. ARTICLE 11 AUDIT AND INSPECTION OF RECORDS The County shall have the audit and inspection rights described in this section. 11.1 Audit And Inspection. Contractor agrees to maintain and/or make available within San Diego County accurate books and accounting records relative to all its activities under this Agreement. Upon reasonable notice to Contractor, authorized Federal, State or County representatives shall have the right to monitor, assess, or evaluate Contractor's performance pursuant to this Agreement, said monitoring, assessments, or evaluations to include but not limited to audits, inspection of premises, reports, and interviews of project staff and participants. At any reasonable time during normal business hours, but not more than two times during the contract year,, Contractor shall make available to County, State or Federal officials for examination all of its records with respect to all matters cover- ed by this Agreement and will permit, at its own expense, County, State or Federal officials to audit, examine and make excerpts or transcripts from such records, and to make audits of all invoices, materials, payrolls, records of personnel, information regarding clients receiving services, and other data relating to all matters covered by this Agreement. . If an audit is conducted, it will be done in accordance with generally accepted government auditing standards as described in "Government Auditing Standards," published for the United States General Accounting Office. If any services performed hereunder are not in conformity with the specifications and requirements of this Agreement, County shall have the right to require the Contractor to perform the services in conformity with said specifications and requirements at no additional increase in total Agreement amount. When the services to be performed are of such nature that the difference cannot be corrected, County shall have the right to (1) require Contractor immediately to take all necessary steps to ensure future performance of the services in conformity with requirements of the Agreement, and (2) reduce the Agreement price to reflect the reduced value of the services performed. In the event Contractor fails to perform the services promptly or to take necessary steps to ensure future performance of the service in conformity with the specif- ications and requirements of the Agreement, County shall have the right to either (1) by Agreement or to otherwise have the services performed in conformity with the Agreement specifications and charge to Contractor any cost occasioned to County that is directly related to the performance of such services, or (2) terminate this Agreement for default as provided in the Termination clause. 11.2 Cost or Pricing Data. If the Contractor submitted cost or pricing data in connection with the pricing of this Agreement or any change or modification thereto, unless such pricing was based on adequate price competition, established catalog or market prices of commercial items sold in substantial quantities of the general public, or prices set by law or regulation, the Contracting Officer or his representatives who are employees of the County or its agent shall have the right to examine all books, records, documents and other data of the Contractor related to the negotiation pricing or performance of such Agreement, change or modification, for the purpose of evaluating the accuracy, completeness and currency of the cost or pricing data submitted. 11.3 Availability. The materials described above shall be made available at the office of the Contractor, at all reasonable times, pursuant to Section 11.1 for inspection, audit or reproduction, until the expiration of three (3) years from the date of final payment under this Agreement, or by section 11.3.1 and 11.3.2, below: 11.3.1 If this Agreement is completely or partially terminated, the records relating to the work terminated shall be made available for a period of three (3) years from the date of any resulting final settlement. 11.3.2 Record which relate to appeals under the "Disputes" clause of this Agreement, or litigation or the settlement of claims arising out of the performance of this Agreement, shall be made available until such appeals, litigation, or claims have been disposed of, or three years after Agreement completion, whichever is longer. Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement - Page 10 of 15 Rev 8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM 11.4 Subcontract. The Contractor shall insert a clause containing all the provisions of this Article 11 in all subcontract hereunder except altered as necessary for proper identification of the Contracting parties and the Contracting officer under the County's prime Agreement. ARTICLE 12 INSPECTION OF SERVICE 12.1 Subject to Inspection. All performance (including services, materials, supplies and equipment furnished or utilized in the performance of this Agreement, and workmanship in the performance of services) shall be subject to reasonable inspection and test by the County at all reasonable times during the term of this Agreement. Contractor shall cooperate with any inspector assigned by the County to permit the inspector to determine whether Contractor's performance conforms to the requirements of this Agreement. County shall perform such inspection in a manner as not to unduly interfere with Contractor's performance. 12.2 Specification and Requirements. If any services performed by Contractor do not conform to the specifications and requirements of this Agreement, County may require Contractor to re-perform the services until they conform to said specifications and requirements, at no additional cost, and County may withhold payment for such services until Contractor correctly performs them. When the services to be performed are of such a nature that Contractor's cannot correct its performance, the County shall have the right to (1) require the Contractor to immediately take all necessary steps to ensure future performance of services conforms to the requirements of this Agreement, and (2) reduce the Agreement price to reflect the reduced value of the services received by County. In the event Contractor fails to promptly re-perform the services or to take necessary steps to ensure that future performance of the service conforms to the specifications and requirements of this Agreement, the County shall have the right to either (1) without terminating this Agreement, have the services performed, by Agreement or otherwise, in conformance with the specifications of this Agreement, and charge Contractor, and/or withhold from payments due to Contractor, any costs incurred by County that are directly related to the performance of such services, or (2) terminate this Agreement for default. ARTICLE 13 USE OF DOCUMENTS AND REPORTS 13.1 Findings Confidential. Any reports, information, data, etc., given to or prepared or assembled by Contractor under this Agreement which the County requests to be kept as confidential shall not be made available to any individual or organization by the Contractor without the prior written approval of the County. 13.2 Ownership. Publication. Reproduction And Use Of Material. All reports, studies, information, data, statistics, forms, designs, plans, procedures, systems, and any other material or properties produced under this Agreement shall be the sole and exclusive property of County. No such materials or properties produced in whole or in part under this Agreement shall be subject to private use, copyright or patent right by Contractor in the United States or in any other country without the express written consent of County. County shall have unrestricted authority to publish, disclose, distribute and otherwise use, copyright or patent, in whole or in part, any such reports, studies, data, statistics, forms or other materials or properties produced under this Agreement. 13.3 Confidentiality. County and Contractor agree to maintain confidentiality of any information regarding applicants, project participants or their immediate families which may be obtained through application forms, interviews, tests, reports, from public agencies or counselors or any other source. Without the written permission of the applicant or participant, such information shall be divulged only as necessary for purposes related to the audit and evaluation of the Agreement and then only to persons having responsibilities under the Agreement, including those furnishing services to Project under subcontract. County and Contractor agree that all information and records obtained in the course of providing services to project clients shall be subject to confidentiality and disclosure provisions of applicable Federal and State statutes and regulations adopted pursuant thereto. However, at County's request, Contractor shall permit County access to all records and information regarding the project and confidentiality shall not be a bar to County's access to all records and information. 13.4 Maintenance Of Records. Contractor shall maintain and keep available all records within the County of San Diego for a minimum of three (3) years from the ending date of this Agreement unless County agrees in writing to an earlier disposition. 13.5 Custody Of Records. County, at its option, may take custody of Contractor's records related to this Agreement upon Agreement termination or at such other time as County may deem reasonably necessary. County agrees that such custody will conform to applicable confidentiality provisions of State and Federal law. Said records shall be kept by County in an Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement-Page 11 of 15 Rev8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM accessible location within San Diego County and shall be available to Contractor for examination and inspection. Contractor shall be entitled to a copy of all records taken by the County. 13.6 Audit Requirement. At the option of the County, upon County request, Contractor shall engage a Licensed Certified Public Accountant to conduct an annual audit of their agency's operations. Contractors that expend $500,000 or more of federal grant funds per year shall have an audit conducted in compliance with Government Auditing Standards, which includes Single Audit Act Amendments, Public Law 104-156, and OMB Circular A-133. Contractor shall include a clause in any Agreement or agreement Contractor enters into with an audit firm to provide access by the County, State, Federal Government to the working papers of the independent auditor who prepare the audit for Contractor. Contractor shall submit two (2) copies of the annual report and the management letter to the County no later than fifteen (15) days after receipt from the independent Certified Public Accountant. 13.7 Reports. Contractor shall submit reports required in Exhibit A and additional reports as may be requested by the COTR and agreed to by the Contractor. Format for the content of such reports may be developed by County. The timely submission of these reports is a necessary and material term and condition of this Agreement, and Contractor agrees that failure to meet specified deadlines will be sufficient cause to withhold payment. Contractor shall submit to County within thirty (30) days of the termination of this Agreement a report detailing all work done pursuant to this Agreement by Contractor. 13.8 Evaluation Studies. Contractor shall participate as requested by the County in research and/or evaluative studies designed to show the effectiveness and/or efficiency of Contractor services or to provide information about Contractor's project. ARTICLE 14 (RESERVED) ARTICLE 15 DISPUTES Notwithstanding any provision of this Agreement to the contrary, the Contracting Officer shall decide any dispute concerning a question of fact arising out of this Agreement that is not otherwise disposed of by the parties within a reasonable period of time. The decision of the Contracting Officer shall be final and conclusive unless determined by a court of competent jurisdiction to have been fraudulent, capricious, arbitrary or so grossly erroneous as necessarily to imply bad faith. Contractor shall proceed diligently with its performance hereunder pending resolution by the Contracting Officer of any such dispute. Nothing herein shall be construed as granting the Contracting Officer or any other administrative official, representative or board authority to decide questions of law. ARTICLE 16 GENERAL PROVISIONS 16.1 Assignment and Subcontracting. Contractor shall not assign any interest in this Agreement, and shall not transfer any interest in the same (whether by assignment or novation), without the prior written consent of the County; County's consent shall not be unreasonably withheld.. The Contractor shall make no Agreement with any party for furnishing any of the work or services herein contained without the prior written consent of the COTR, pursuant to Paragraph 1.4. 16.2 Contingency. This Agreement shall bind the County only following its approval by the Board of Supervisors or when signed by the Purchasing and Contracting Director. 16.3 Entire Agreement. This Agreement, together with all Sections attached hereto and other agreements expressly referred to herein, constitute the entire agreement between the parties with respect to the subject matter contained herein. All prior or contemporaneous agreements, understandings, representations, warranties and statements, oral or written, including any proposals from Contractor and requests for proposals from County, are superseded. 16.4 Sections and Exhibits. All sections and exhibits referred to herein are attached hereto and incorporated by reference. 16.5 Further Assurances. Parties agree to perform such further acts and to execute and deliver such additional documents and instruments as may be reasonably required in order to carry out the provisions of this Agreement and the intentions of the parties. 16.6 Governing Law. This Agreement shall be governed, interpreted, construed and enforced in accordance with the laws of the State of California. 16.7 Headings. The Article captions, Clause and Section headings used hi this Agreement are inserted for convenience of reference only and are not intended to define, limit or affect the construction or interpretation of any term or provision hereof. 16.8 Modification Waiver. Except as otherwise provided in Article 6, "Changes," above, no modification, waiver, amendment or discharge of this Agreement shall be valid unless the same is in writing and signed by both parties. Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement-Page 12 of 15 Rev8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM 16.9 Neither Party Considered Drafter. Despite the possibility that one party may have prepared the initial draft of this Agreement or played the greater role in the physical preparation of subsequent drafts, neither party shall be deemed the drafter of this Agreement and that, in construing this Agreement in case of any claim that any provision hereof may be ambiguous, no such provision shall be construed in favor of one party on the ground that such provision was drafted by the other. 16.10 No Other Inducement. The making, execution and delivery of this Agreement by the parties hereto has been induced by no representations, statements, warranties or agreements other than those expressed herein. 16.11 Notices. Notice to either party shall be in writing and either personally delivered or sent by certified mail, postage prepaid, return receipt requested, addressed to the party to be notified at the address specified herein. Any such notice shall be deemed received on the date of personal delivery to the party (or such party's authorized representative) or three (3) business days after deposit in the U.S. Mail, as the case may be to the COTR and Contractor's Representative identified on the signature page.. 16.12 Severability. If any term, provision, covenant or condition of this Agreement is held to be invalid, void or otherwise unenforceable, to any extent, by any court of competent jurisdiction, the remainder of this Agreement shall not be affected thereby, and each term, provision, covenant or condition of this Agreement shall be valid and enforceable to the fullest extent permitted by law. 16.13 Successors. Subject to the limitations on assignment set forth in Clause 16.1 above, all terms of this Agreement shall be binding upon, inure to the benefit of, and be enforceable by the parties hereto and their respective heirs, legal representatives, successors, and assigns. 16.14 Time. Time is of the essence of each provision of this Agreement. 16.15 Time Period Computation. All periods of time referred to in this Agreement shall include all Saturdays, Sundays and state or national holidays, unless the period of time specifies business days, provided that if the date or last date to perform any act or give any notice or approval shall fall on a Saturday, Sunday or State or national holiday, such act or notice may be timely performed or given on the next succeeding day which is not a Saturday, Sunday or State or national holiday. 16.16 Waiver. The waiver by one party of the performance of any term, provision, covenant or condition shall not invalidate this Agreement, nor shall it be considered as a waiver by such party of any other term, provision, covenant or condition. Delay by any party in pursuing any remedy or in insisting upon full performance for any breach or failure of any term, provision, covenant or condition shall not prevent such party from later pursuing remedies or insisting upon full performance for the same or any similar breach or failure. 16.17 Third Party Beneficiaries Excluded. This agreement is intended solely for the benefit of the County and its Contractor. Any benefit to any third party is incidental and does not confer on any third party to this Agreement any rights whatsoever regarding the performance of this Agreement. Any attempt to enforce provisions of this Agreement by third parties is specifically prohibited. 16.18 Publicity Announcements and Materials. All public announcements, including those issued on Contractor letterhead, and materials distributed to the community shall identify the County of San Diego as the funding source for Contracted programs identified in this Agreement. Copies of publicity materials related to Contracted programs identified in this Agreement shall be filed with the COTR. County shall be advised at least 24 hours in advance of all locally generated press releases and media events regarding Contracted services identified in this Agreement. 16.19 Critical Incidents. Contractor shall have written plans or protocols and provide employee training for handling critical incidents involving instances of violence or threat of violence directed toward staff or clients, breach of confidentiality, fraud, unethical conduct, or instances of staff or client drug and/or alcohol use at the program. Contractor shall report all such incidents to the COTR within one work day of their occurrence. 16.20 Responsiveness To Community Concerns. Contractor shall notify County within 48 hours of receipt of any complaints, submitted to Contractor verbally or in writing, regarding the operation of Contractor's program or facility. Contractor shall take appropriate steps to acknowledge receipt of said complaints) from individuals or organizations. Contractor shall take appropriate steps to utilize appropriate forums to address or resolve any such complaints received. Nothing in this provision shall be interpreted to preclude Contractor from engaging in any legally authorized use of its facility, property or business as approved, permitted or licensed by the applicable authority. 16.21 Health Insurance. Contractor shall ask any client who is a parent or guardian of any minor(s), if all the minors for whom they are responsible have health insurance coverage. If the response for any child is "no" the contractor shall provide the client with County provided referral information. / Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement-Page 13 of 15 Rev8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM Nutr Revise (Carlsbad) Pro Forma (FY 06-ll).doc Agreement - Page 14 of 15 Rev 8/17/06 COUNTY AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM SIGNATURE PAGE AGREEMENT TERM. This Agreement shall be effective this 1st day of October 2006 ("Effective Date") and end on June 30, 2007 ("Initial Term") for a total Agreement period of nine months. OPTION TO EXTEND. The County's option to extend is for four (4) increments of one year each for a total of four (4) years beyond the expiration of the Initial Term, not to exceed June 30, 2011, pursuant to Exhibit C Pricing Schedule. Unless County notifies Contractor in writing, not less than 30 days prior to the expiration date that they do not intend to renew the Agreement. Each extension of the Agreement shall be a written Amendment and signed by both parties.. Option To Extend For One To Six Additional Months At End Of Agreement. County shall also have the option to extend the term of this Agreement in one or more increments for a total of no less than one (1) and no more than six (6) calendar months at the discretion of the County Purchasing and Contracting Director. Each extension shall be affected by written Amendment and signed by both parties and delivered to Contractor no less than fifteen (15) calendar days prior to expiration of any Agreement term. The rates set forth in Article 4, Exhibit C, or other pricing section of this Agreement shall apply to any option exercised pursuant to this option clause unless provision for appropriate price adjustment has been made elsewhere in this Agreement or by Agreement amendment. All payments are subject to "Availability of Funds." If funds are not available this Agreement shall be immediately terminated. COMPENSATION: Pursuant to Exhibit C, County agrees to pay Contractor a sum not to exceed One Hundred Sixteen Thousand Four Hundred Ninety dollars ($116,490) for the initial term of this Agreement and One Hundred Forty-Eight Thousand One Hundred Ninety-Four dollars ($148,194) for each of the four (4) one year option periods, for a maximum Agreement amount of Seven Hundred Nine Thousand Two Hundred Sixty-Six dollars ($709,266), in accordance with the method of payment stipulated in Article 4. COTR. The County has designated the following individual as the Contracting Officer's Technical Representative ("COTR") Michael Strawn, Contract Administrator HHSA, Aging & Independence Services 9335 Hazard Way San Diego, CA 92123 Phone: (858) 505-6955, FAX: (858) 694-2316, e-mail: michael.strawn@sdcounty.ca.gov CONTRACTOR'S REPRESENTATIVE. The Contractor has designated the following individual as the Contractor's Representative. Gail Lynn, Recreation Area Manager City of Carlsbad 799 Pine Avenue Carlsbad, CA 92008 Phone: (760) 602-4682; Fax: (760) 434-4206; e-mail: glynn@ci.carlsbad.ca.us IN WITNESS WHEREOF, County and Contractor have executed this Agreement effective as of the date first set forth above COUNTY OF. SAN DIEGO , ^ITY OF CARLSBAD By: WINSTON F. McCOLL, Director, ' W RAY PATCHETT, City Manager Department of Purchasing and Contracting Date: ?D I ^tpO^C Date: ;GALITY APPROVEOAS TO FORM AND LEGALITY RonalfflK Ball, City Attorney Date: n - <LLrlflJ Bv^fe^ Date:T7 Senior Deputy County Counsel Deputy City Attorney Nutr Revise (Carlsbad) Pro Forma (FY 06-1 l).doc Agreement - Page 15 of 15 Rev 8/17/06 COUNTY OF SAN DIEGO AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM EXHIBIT A - PERFORMANCE WORK STATEMENT 1. Scope of Work The Senior Nutrition Program provides nutritionally sound meals and social services throughout San Diego County to individuals 60 years old and older in two settings, congregate (group setting) at Senior Dining Centers, and home delivered to frail seniors. Transportation is provided or arranged to and from Senior Dining Centers. There is no charge to the senior for these services; they are available for a donation. Nutrition services assist older individuals to live independently by promoting better health and reduced isolation through a program of coordinated congregate meal, home-delivered meal, and supportive services. Providers give priority to serving persons with the greatest economic or social needs, in particular low-income minority individuals. 2. Background The Senior Nutrition Program is funded through Title III of the Older Americans Act, www.aoa.gov/, a federal program administered by state and county governments and operated under rules, policies and regulations of the California Department of Aging (CDA). This program began in the County of San Diego, Aging & Independence Services (AIS), in 1975 and has increased to 25 current contractors providing noon meals for seniors at 68 sites. Breakfasts are also provided at some sites. Most contractors also provide home-delivered meals. 3. Goal Older individuals will be able to live independently because of better health and reduced isolation as a result of the Senior Nutrition Program, a program of coordinated congregate meals, home-delivered meals, and supportive services. 4. Deliverables 4.1 Contractor shall provide a maximum of 15,838 meals annually; to seniors in a congregate setting at least five days per week (see Title 22, paragraph 7636.1 in the following link http://www.aging.state.ca.us/aaa_business/resource materials_&guides/nutrition_guide.html). The number of meals will be based upon historical actuals, not to exceed 15,838 annually, without prior County approval. 4.1.1 Each meal shall contain at least 1/3 of the current daily recommended dietary allowance as established by the Food and Nutrition Board, National Academy of Sciences and shall comply with the 2005 Dietary Guidelines for Americans established by the US Department of Agriculture and the US Department of Health and Human Services www.health.gov/dietaryguidelines/dga2005/document. 4.2 Contractor shall provide a maximum of 7,114 home-delivered meals annually, to seniors at least five days per week (see Title 22 link). 4.2.1 Each meal shall contain at least 1/3 of the current daily recommended dietary allowance as established by the Food and Nutrition Board, National Academy of Sciences and shall comply with the 2005 Dietary Guidelines for Americans established by the US Department of Agriculture and the US Department of Health and Human Services, www.health.gov/dietaryguidclines/dga2005/document. 4.3 Contractor shall provide approved units of Nutrition Education at a minimum of four times annually, to participants in each congregate and home-delivered meal program. 4.4 Contractor shall provide 5,527 units of transportation annually, to and from Senior Dining Centers counted as one-way trips. 4.5 Contractor shall establish a plan to serve older individuals with the greatest economic and social need. The Older Americans Act defines older individuals in the greatest economic need as any Exhibit A-Performance Work Statement (revised 8/17/06) Page 1 of 5 COUNTY OF SAN DIEGO AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM EXHIBIT A - PERFORMANCE WORK STATEMENT person 60 years or older whose need results from an income level at or below the poverty line as defined by the Federal Bureau of the Census and greatest social need as physical and mental disabilities, language barriers, and cultural, social, or geographical isolation, including isolation caused by racial or ethnic status, that restricts the ability of an individual to perform normal daily tasks; or threatens the capacity of the individual to live independently. Plan shall be submitted to County no later than 30 days after award of contract. 4.6 Geographic Service Area: HHSA North Coastal Region 4.6.1 Program/Service: Congregate; Home Delivered; Transportation 4.6.2 Zip Codes Served: 92008 - 92011 (Carlsbad) 4.6.3 Dining Site Locations, days of service, hours of service and type (s) of meal served (breakfast, lunch or dinner) 4.6.3.1 Dining Site Location: Carlsbad Senior Center, 799 Pine Ave, Carlsbad, CA 92008, Dining Room open from Monday - Friday Sam - 1 pm. Lunch is served Monday — Friday from Noon - 1 pm. 4.7 Contract Period: This contract will be for the period beginning July 1, 2006, and ending June 30, 2007, with four one-year options through June 30, 2011. Each fiscal year subject to renegotiation and subject to the availability of continued funding and favorable evaluations of contracted services. If funds are not available, Contractor shall not be obligated to perform and this Agreement shall be terminated. 5 Payment for Services 5.1 Contractor will be paid a rate pursuant to Exhibit C, based upon the units of service delivered, and availability of funds, as further described in 4.7 above. 5.2 Contractor shall submit a monthly claim for the actual previous month's deliverables (including data pursuant to paragraph 7.3 below) to the COTR by the 15th of the following month. Payment shall be NET 30 days from receipt and approval of invoice unless otherwise stated. 6 General Requirements for Service Delivery 6.1 Services shall be based upon Title 22 California Code of Regulations, Division 1.8, California Department of Aging, Article 6, Title IU-C "Elderly Nutrition Program" requirernents.(http://www.aging.state.ca.us/aaa_business/resource_materials_&_guides/nutrition_gu ide.html): the California Uniform Retail Food Facilities Law (CURFFL), www.co.el-dorado.ca.us; and the Occupational Safety and Health Administration (OSHA), www.osha.gov/. A valid Health Permit from the County of San Diego, Department of Environmental Health for all food production sites and contracted caterers is also required. 6.2 Eligible Contractor: Contractor may be public or private agencies. Private agencies must be an incorporated entity, either for-profit or non-profit. 6.3 The facilities in which the meals will be served shall be accessible via public transportation, if available, and shall comply with the requirements of the Americans with Disabilities Act (ADA), http://www.ada.gov and Title 24 of the California Code of Regulation http://www.energy.ca.gov/title24/index.html. All facilities are subject to inspection and approval prior to award of contract. 6.4 Funding Components: Nutrition Program services are funded by the following four components: 6.4.1 CDA Title m Allocation 6.4.2 NSIP funds that are based on Contractors previous year meal count. Exhibit A-Performance Work Statement (revised 8/17/06) Page 2 of 5 COUNTY OF SAN DIEGO AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM EXHIBIT A - PERFORMANCE WORK STATEMENT 6.4.3 Contractor's program income, which is participant's donations/contributions and guest fees. 6.4.4 Contractor's other revenue (fundraising). Said compensation is not designed to fully fund the program. The fixed supplement rates are determined to offset the cost of providing services based on and subject to availability of funds from the State of California, California Department of Aging (CDA). 6.5 Performance Expectations: One hundred percent compliance with service levels stated in the Statement of Work is expected. Contractors who fall below ninety-five percent of the contracted levels are required to submit a Corrective Action Plan. Service levels to be reviewed monthly, quarterly, and annually. Failure to bring service levels up to the contracted levels can result in re- negotiation of the contracted service levels or termination of the contract. The budget level will be revised to be commensurate with the lower level of service(s). 6.6 Reference to AIS: All printed materials, publicity, and media outreach prepared or conducted by the contractor will include a reference to Aging & Independence Services as a funding source. Copies of publicity materials related to contracted programs identified in this contract shall be filed with Aging & Independence Services Contract Operations. 6.7 Press and Media: Aging & Independence Services shall be advised at least 24 hours in advance of all locally generated press releases and media events regarding contracted services identified in this contract. 6.8 Equipment Documentation: Contractor shall document, in writing, the need for purchasing equipment. Written documentation must demonstrate a direct relationship between the goals, objectives and specific requirements for service delivery and the equipment to be purchased. In the case of automation equipment, the contractor must demonstrate that the equipment and related software to be purchased will meet County of San Diego/Health and Human Services Agency/Aging & Independence Services requirements and standards. 6.9 Match: Contractor is required to provide at least a 15% match for program costs in cash or in-kind income. 6.10 Cultural Competence and Diversity: Contractor shall support the County of San Diego, the Health and Human Services, and Aging & Independence Services through organizational and systematic practices demonstrating cultural competence and diversity. A set of congruent behaviors, attitudes and policies for programs, programs, and systems shall be adopted that enable people to work effectively in cross-cultural situations. All services provided shall be oriented to meet the unique linguistic and cultural needs of the diverse clients to be served. 6.11 Critical Incidents/Violence: Contractor shall assure that employees have written plans or protocols and receive training for handling critical incidents involving the instances of violence or threat of violence directed toward staff or clients, breach of confidentiality, fraud, unethical conduct, or instances of staff or client drug and/or alcohol use at the program. Contractor shall report all such incidents to Aging & Independence Services Contract Operations within one workday of their occurrence. 7 Specific Requirements for Service Delivery 7.1 There are three major program components: food service, support services, and the advisory role of participants: 7.1.1 Food Service: Includes the provision of a hot or other appropriate meal, served five (Monday through Friday) or more days a week in a congregate setting. Meals to the homebound must be made available every day of the year although frozen weekend or Exhibit A-Performance Work Statement (revised 8/17/06) Page 3 of 5 COUNTY OF SAN DIEGO AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM EXHIBIT A - PERFORMANCE WORK STATEMENT holiday meals may be delivered during the week (see Title 22 link). Meals must be prepared, served and delivered in a manner, which complies with local public health laws and regulations. 7.1.2 Services: Each program must have outreach activities to ensure participation of eligible older persons, particularly those in greatest economic or social need; must develop or maintain coordination with other social services agencies; and plan for and provide nutrition education services. 7.1.3 Advisory Role of Participants: Programs shall have procedures for obtaining the views of participants about the services they receive. This will be implemented by the establishment of a Program Council or other advisory body of participants approved by Aging & Independence Services. Other program components include: 7.2 Staffing/Administration: It is expected that the program will have an adequate number of qualified persons to assure the satisfactory implementation of: program leadership; program planning; provision of nutrition services; outreach and other services; volunteer activities; financial and contract management; and data collection for required federal, state and county reports and records. Notification of program changes must be made to the County within 72 hours when said changes will affect the delivery of services to the participants. Example of such situations may be staff changes, site closures (temporary or permanent) and vehicle incidents. 7.3 Confidentiality: The nutrition services provider shall ensure that no information about, or obtained from, an individual shall be disclosed in any form identifiable with the individual without the individual's written informed consent. Records must be maintained in such a manner that confidentiality will not be violated. Persons may not be denied services if they refuse to provide written informed consent. 7.4 Meal Contributions by Eligible Participants: Eligible persons receiving nutrition services shall be given the opportunity to contribute to the costs of the service provided and shall determine for themselves what they are able to contribute. No person shall be denied participation because of failure to contribute. Methods to receive contributions shall ensure anonymity. The provider shall encourage participants to contribute towards the cost of the meal and shall suggest a minimum amount. The minimum suggested donation shall be developed with input from the program council. A suggested contribution schedule may be developed, considering the income ranges of older persons in the community. Contribution schedules shall not be used as a "means" test to determine eligibility. 7.5 Meal Charges for Staff and Guest under 60: Meals may be served to staff and guests less than 60 years of age if doing so will not deprive an older person of a meal. These individuals shall pay at least the full cost of the meal. Contributions and charges for meals are considered program income and shall be used to increase the number of meals served. 7.6 Records, Reports and Distribution Information: Each nutrition program shall maintain a system for the collection of data that will accurately reflect the program's program and financial operations, will meet requirements with respect to confidentiality, and fulfill the information required by this contract. 7.7 Holidays: A maximum of twelve (12) recognized holiday closings will be allowed per year. These holidays must be submitted in advance to the COTR at the beginning of each fiscal year. Exceptions will be handled on a case-by-case basis. 7.8 Data Collection & Reporting: 7.8.1 Contractor shall utilize the AlS-identified Automated Data Collection System to: Exhibit A-Performance Work Statement (revised 8/17/06) Page 4 of 5 COUNTY OF SAN DIEGO AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM EXHIBIT A - PERFORMANCE WORK STATEMENT 7.8.1.1 Register and maintain all client demographic and assessment data for all active clients within each fiscal year, 7.8.1.2 Track and report all service unit delivery data (via bar-coding and manual data entry) within each fiscal year, and 7.8.1.3 If contractor received federal Housing & Urban Development (HUD) funding via the City of San Diego, contractor shall provide all relevant data. 7.8.2 Contractor shall maintain and report accurate, daily meal counts, nutrition education and transportation units by utilizing the County-identified Automated Data Collection System. 7.8.3 Contractor shall send monthly summary report of above information and claim to AIS Contract Operations by 15th of following month. Claim will be paid upon successful determination of reconciled data as mentioned in paragraphs 7.8.1 and 7.8.2 above. 7.9 Customer Satisfaction Survey: Contractor shall allow AIS or AlS-contracted representative to conduct a Customer Satisfaction Survey and compile the data. 7.10 Contractor will achieve an overall "very satisfied" or "somewhat satisfied" rating by at least 90% of clients at each Customer Satisfaction Survey cycle. Contractor will incrementally improve at each survey to achieve this rating. Disentanglement 8.1 Contractor shall accomplish a complete transition of the services being terminated from Contractor to County, or to any provider designated by County, without interruption of or adverse impact on the services. Contractor shall cooperate with the County or Contractor's obligation to provide the services shall not cease until Disentanglement is satisfactory to County. End of Performance Work Statement Exhibit A-Performance Work Statement (revised 8/17/06) Page 5 of 5 COUNTY OF SAN DEEGO REQUEST FOR STATEMENTS OF QUALIFICATIONS (RFSQ) 883 (THIS IS NOT AN ORDER) MAIL OR DELIVER YOUR SOQ TO: County of San Diego, Purchasing and Contracting 5555 Overland Avenue, Building 11, Suite 1111, Mail Stop O32 San Diego, CA 92123 f ^ ^ Cr Q FOR INFORMATION, PLEASE CALL EVE BABCOCK, PCO (858) 694-5209; FAX: (858) 694-3581 or E-MAIL ADDRESS: Eve.Babcock@sdcounty.ca.gov Statements of Qualifications (SOQ) shall be received at above address prior to 5:00 PM LOCAL TIME, February 7, 2006 SUBMIT STATEMENTS OF QUALIFICATIONS (SOQ) IN A SEALED ENVELOPES OR PACKAGI MARKED ON THE OUTSIDE WITH "RFSQ 883, THE DUE DATE, AND OFFEROR'S NAME ANE ADDRESS. SENIOR NUTRITION PROGRAM The County of San Diego, Aging and Independence Services is requesting Statements of Qualifications (SOQ) from those organizations or individuals eligible and qualified to provide a Senior Nutrition Program. The Senior Nutrition Program provides nutritionally sound meals and social services throughout San Diego County to individuals 60 years old and older in two settings, congregate (group setting) at Senior Dining Centers, and home delivered to frail seniors. Transportation is provided or arranged to and from Senior Dining Centers. There is no charge to the senior for these services; they are available for a donation. Nutrition services assist older individuals to live independently by promoting better health and reduced isolation through a program of coordinated congregate meal, home-delivered meal, and supportive services. Providers give priority to serving persons with the greatest economic or social needs, in particular low-income minority individuals. SERVICES Indicate with an X each service your program(s) will provide: Congregate Meals fcc] Home-Delivered Meals fc ] Transportation REGION (..4 Indicate with an X each region in which your program(s) will provide services: ' [ ] North Central [ ] North Inland [^ North Coastal [ ] Central [ ] South [ ] East TYPE OR USE BLACK INK TO COMPLETE THE OFFEROR INFORMATION BELOW Offerer hereby acknowledges receipt of RFSQ 883 and Addenda I OFFEROR INFORMATION: Firm Name: City of Carlsbad Street: 799 Pine Avenue City/State/Zip: Carlsbad, CA 92008 Date 2-14-06 Phone No: (7$0-602-4650 Fax No: (76)0-434- E-Mail Address: .:.... 4206 AUTHORIZATION FOR OFFER (Must be signed): Offer | Printed Name: Gail J. Lynn Contact Person: Name: Gail Lynn (If other than above) Title: Recreation Area Manager Phone No: ( ) 760-602-4682 E-Mail Address: glynnici. carlsbad. ca. us SUBMIT THIS COMPLETED FORM AS THE COVER PAGE OF THE SOQ PC 600 FORM (883) COUNTY OF SAN DIEGO REPRESENTATIONS AND CERTIFICATIONS The following representations and certifications are to be completed, signed and returned with bid or proposal. 1 NOT-FOR-PROFIT ORGANIZATIONS, attach proof of status and omit Paragraph 2. 2 BUSINESS REPRESENTATION 2.1 DEPTNITION OF A DISABLED VETERANS BUSINESS ENTERPRISE "Disabled Veterans Business Enterprise" means a business which is at least fifty-one (51 %) owned and operated by one or more veterans with a service related disability as certified by Equal Opportunity Management Office (EOMO), California Department of General Services, Office of Small Business and members of Joint Agencies Contracting Opportunities (JACO), (California Military and Veterans code, Article 6, Section 999). 2.2 REPRESENTATION AS DISABLED VETERANS OWNED BUSINESS: (Mark all applicable blanks). This offerer represents as a part of this offer that the ownership, operation and control of the business, in accordance with the specific definition in 1.1. I am currently certified by (Government. Agency) Certification #: 3 CERTIFICATE REGARDING DEPARMENT, SUSPENSION AND RELATED MATTERS (Bidder) (Proposer) hereby certifies to the best of its knowledge that it or any of its officers: 3.1 Are not presently debarred, suspended, proposed for debannent, declared ineligible, or voluntarily excluded from covered transactions by any Federal department or agency; and 3.2 Have not within a three (3) year period preceding this agreement been convicted of or had a civil judgement rendered against them for commission of fraud or criminal offense hi connection with obtaining, attempting to obtain, or performing a public (Federal, State, or local) transaction or contract under a public transaction; violation of Federal or State antitrust statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; and 3.3 Are not presently indicted for or otherwise criminally or civilly charged by a government entity (Federal, State, or local) with the commission of any of the offenses enumerated in paragraph 3.2 of this certification; and 3.4 Have not within a three (3) year period preceding this agreement had one or more public transactions (Federal, State or local) terminated for cause or default. SUBMIT THIS FORM AS DIRECTED IN THE REQUEST FOR BIDS OR PROPOSALS Purchasing and Contracting Representations and Certifications Form (P&CREP&CBRTSFRM) (June 19, 2000) 4 CERTIFICATE OF CURRENT COST OR PRICING "This is to certify that, to the best of my knowledge and belief, cost and/or pricing data submitted with this bid or proposal, or specifically identified by reference if actual submission of the data is impracticable, is/are accurate, complete, and current as of (date) 2-1 4-0 f, " 5 CERTIFICATE OF INDEPENDENT PRICING 5.1 By submission of this bid or proposal, each offerer certifies, and in the case of a joint offers, each party thereto certifies as to its own organization, that in relation to this procurement: 5.2 The prices in this bid or proposal have been arrived at independently, without consultation, communication, or agreement, for the purpose of restricting competition, as to any matter relating to such prices with other bidder or offerer; with any competitor; or with any County employee(s) or consultants) involved in this or related procurements: and 5.3 Unless otherwise required by law, the prices which have been quoted in this bid or proposal have not been knowingly disclosed by the bidder or offerer and will not knowingly be disclosed by the bidder or offerer prior to opening, in the case of a bid, or prior to award, in the case of a proposal, directly or indirectly to any other bidder or offerer or to any competitor; and 5.4 No attempt has been made or will be made by the bidder or proposal to induce any other person or firm to submit or not to submit a bid or proposal for the purpose of restricting competition. 6 TAX IDENTIFICATION NUMBER (Corporations) Federal Tax I.D. # •r 95-6004793 CERTIFICATION: The information furnished hi Paragraph 1 through 6 is certified to be factual and correct as of the date submitted. NAME Gail J. Lynn TITLE Recreation Area Manager SIGNATURE DATE 2-14-06 SUMBIT THIS REPRESENTATIONS AND CERTIFICATIONS FORM AS THE 2NJ) PAGE OF THE SOQ n of teof '.he il»etion for fcrja .'Tftpoaefl } flit/ «r SarUiad and t:» ,-.l:xn',ion ) of an Ordor 3o3lsrlr,£ it* } S3 hCyiU" of 3aparvlfcor •*w«12» '.so c^ilod •-..•' jup^rv^or F.attins, I hi following raaolutlcn 1* ttdeptad: e i>iUtisn wag filed vlth w.ir eourl r-s^-v, iUn0 lihe of ;- al»y is b« -.a&«<i the Jlty of iarlsis&Jl, r'^sosiiRji Iw *aaordanfio wuu CMpter I sf --«rt 1, airisian £, Iitit 4 s£ Ira -iovarnuant Soda wore n&i ?n saici "otJticn rce'.'.v.i. «, in tJv« ^io.^tica by this aoard en Hay t, !?;£, 31 ;• r^.aclu Isn oi,ilift,j &Q election «a reQulr»i by »tii whuptcr 1 to be i.oid Juao 34, 125?, vithin »,i« proposed City of CwlGt&d sn tri« q..«?etlon of lie Ir.c:>rp.3rtt,jin tni ror % .e al«c- Uon of offlcera {i-ilnatec, Vol. 1?C, y»^» 277, it** 14CJ, fell &c e*t forth In dvt&ll In eaid r<»sr;lu'.l«n of i'.?.y 6, l-§2; and v7fi"-lEA8f notlo* .f er-i5 ftlreotlan «£« jivt-a in the fora tol Banner ra<jutr»a 07 s«i«i 3"r.ftpt«r 1, ME eho-.-n t" tn* <.frii.'tvit or U;e publishar en fllft In th* oi'fice R»' ti.» 5l*ric o«" W^e Sccrlj *-.» aleotlan wae ftold in * joas-dafMw with e&id ns^ice e.-^ 1th a^^ll^^cla lave, .xid the return* th-j;-aof *er« oertifiod to t.ole Bocrd 07 the praolnet tlaitian bo&rde; end VH3K££S, thlo Board E>«t on June 2G, l^g, in Ite o^cabsr to oan- T&EC th« rotes octet at seid « loot ion, prooo^ded to o.nvaee tlM returns froa the election ?rflcinct«, *rt-. sor.tlnu»4 e«.lg -aetln.^ iron lay to 107 until this date awaiting the receipt or ell ajsent voter b&lioti whioh had been l*8ue&; and V.'KE.-.Sr^, thle 3o«»rd hae t"5c ifte eoapleted t,r.e oanrcie* of all aisen", rater 'ss'lote ie«^ed sr.s returned r^r said election, SOW 2KESSFOHS IT IS H2®vI.V5fl, 3£T^S};iriO, AS3 J'£CLAsi^ t.idi tSn« foregsing atate- -:ant 3»' fscte ie true yflJ correct, ttrnt *11 nroaapJirtsiB required fcr t:»» r-3it;.'-tioa of tii© rro:.-o»od 31 ty ef ;srl&&&& Ivtvs os«n hud oni Jjsld In t3e fare «»nd jutnnsr rc.-uljad by lav, iiid t;itt «f.« results of said of Jus" 5*., 1"22, r.rs ec fellows i S'cr incorporation Againet inoorporaftis.n Ke^er., City Council < Msautl X. Cafttorezu 5. B. MeOlellan Hayso&d 0 * E&e Lena K. Svtton (Merge A. arober feira R. (Ja0Jc> Ksetun Frank E. Saltfa waiter B. Paryeok Mrs. ZlBle Tlbbits Helea Olson Persy Holnae Jick Obannetaa HTB. Ssttll* 59ro* gharlec a. xenalr ?10. Bpanoa Reese Walter J. Roger* Clare li^brte City Clerk i Xdvard 5. Hogea Kr«. fietelle 0«rov Eowarfi Butler Clinvoa Pedler w*U ' • on «» *± Xidtifl Hxrtb Crilly C.2.K. Sailer (retired) K&rths Sanee Sbarlae j. Kanalr Belen 01 ten 1 109 109 116 119 103 107 95 75 76 70 36 36 21 £3 136 2 1 1 2 228 110 2E4 229 227 196 19C S3 91 67 20 20 47 44 2 1 1 232 3 ISO m 191 174 182 162 149 94 93 ££ 40 41 SI £1 63 £ 4 151 8*£ 172 167 167 1S5 145 226 819 ai3 122 115 4g 26 1 218 £ 1 2 1 5 U3 1CS 122 120 1CS 111 96 ss 64 33 36 32 33 20 1 1 134 2 1 Voters SB IS 23 26 23 24 19 15 13 12 1 I 10 7 1 1 ?£ 1 total S09 722 £48 £35 815 755 5*4 5?8 576 527 255 245 211 147 4 1 1 1 1 1 831 4 3 2 2 1 1 1 1 1 1234 j.beant5 Voters wjr -Me eurers -..'. 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XT 18 7CRTJJSR CRPiSSD AH£ 2SCLA.a£D tnft tiie territcry hereinafter daueribad be &.id It it ine 9rper«b«d as a Hir.th e!e?s city of the State of Oallfcrnlfc «n5er the nuaso of 31 Lj oi' 1. jefiinrting^at « .-"?int •••-, IsU it .,>.* sheilas cf ins .can tiite rid*-Ine of tht 7&«ifls Cc®«a -it.:. ;.v-- tcuittwautwly ^rolonghtion sf th* so*! ecutS»Eei*rly 11 s» tn' t .••-•* territory ^noxad to the OiVef CceancMe sy Zrll.n^so .'-'s. :*£ ana knt-wn •..« St. Xiilo iie»aiitlen; «. fhanoe ce^t . -. ef Ute Oltjr c* isttmsiie ar, t&s}- axistsd sn Kefcruarv 14, l?52jth«ir,ncrthe/iat«fly prolongation to M Intsraecsioa" with theUna of 5ounty Ssai i'-. 2. 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Otfat uli* Xe^Iatrar of Ve^era farthvltb leave oertifioatva of election to %ne e'leaeaeful enndii«tae neaad ibov- sr.d tr.ftt t.-.s £lerfc ?f this so.«rd iKaeSiciely cause & certified aopy of tni* nrier to be filed in tne office »f t:i« 5ser*t;tr« of State of Js,*ifornla uni ej.-;?e ae.-ili'i-?d ecpi.es -3? tnie orSer together vltfa « xap or j!l*,t r.fie*lrt£ ifce ^underlet ?f «•«.!£ 311.7 or a&rlebsd to fce filed in iae office cf the State 3e*rd tf Squaiisfttian iwii in, the offim of the *Bse -ecsr of th« S curtly af son ;'Aiis:z> Ai:i £DC*TSB ty tJ» i««rd cf £uj>*rvif we ol' the Snunty of Clegr, Slat* of JiiiiorKifc, t.ri* llth. u?.^ c; July, l"-5£, =/ in* : iupcrvisc-re libcoii, ..ird, i^cbine, &.:.? -l :>oes> ^upenrieora Kor.e SupsrvU- r OF I, T. K. S3XKH, fleunty JLerfc cf ^be County of SKA Diego, State af C«lirorni«, and «x offiela Clerk of the Botlrd of Supervisors »r aaid County* hereby certify tht,i I have coipirc-ci the foregoUig copy withthe crlgizial recolutioa passed siu adajlei by s&Id £o&rd, «t sa edjeuradregul4r aeetins thereof, «t the tiae an£ ^r tfto rst« «>or*in etatsfi,whlah prislntl reeoluticn is naw on fll'< In ^ office; th&t th* aoesesaataina a full, true, and correct tr.'.r.raript '...ei-tjiTea urid of the whale thereof. ifiTHESS ay hand snd the 3e«l cf *o.ia Boerd of superrieorc thie lifc d«7 af July, 1?52« 7, ;:. S2XTC':i, County --nd ex affiolo Cleric of thesf Deputy v REQUEST FOR STATEMENT OF QUALIFICATIONS County of San Diego, Senior Nutrition Program (RFSQ 883) Offered by City of Carlsbad, C A Table of Contents Section 1 Response Submittal Form 1 1.2.1 PC 600 Form 1 1.2.2 Representations and Certifications Form 2 1.2.2A Proof of Non-Profit Status-Articles of Incorporation 3 1.2.3 Pro Forma Agreement Signature Page 9 1.2.4 HHSA Regional Zip Code Form 10 2 Experience, Proposed Organization, Management and Staffing 11 2.1 Offerer's Resume 11 2.2 Lawsuits, Litigation, Regulatory Actions 11 2.3 Breach or Non-Compliance, Failure to Complete Contract, or Early Termination 11 2.4 References (2.4.1-2.4.6) 12 2.5 Government Contracts 13 2.6 Organization and Staffing 13 2.6.1 Job Descriptions 13 2.6.2 Staff Resumes 34 2.7 Collaborations, Linkages and Subcontracts 41 2.7.1 Sub-Contractors 41 2.7.2 Specific Program Requirements 41 2.7.3 Type of Contract or Agreement 41 3 Program Description 3.1 How Service and Hours Are Responsive 42 3.2 Identify How Services Will Be Provided 42 3.3 Target Populations 43 4 Financial Information 45 4.1 Budget 46 4.1.1 Contractor's Match 54 4.2 Financial Statements Statement of Net Assets 54 Financial Status Reports 60 4.2.1 Balance Sheets 82 4.2.2 Income Statements - Statements of Activities 91 4.2.3 Statements of Cash Flows 97 4.2.4 Auditor's Reports 112 4.3 Financial Management Systems 117 4.3.1 Service Budgeting, Expenditures and Reporting 117 4.3.2 Allocating Expenses for Multiple Cost Centers 117 4.3.3 Maintaining Accounting Records 117 COUNTY OF SAN DIEGO AGING & INDEPENDENCE SERVICES REQUEST FOR STATEMENTS OF QUALIFICATIONS (RFSQ) 883 SENIOR NUTRITION PROGRAM DRAFT PRO FORMA AGREEMENT SIGNATURE PAGE AGREEMENT TERM. This contract shall be effective this 1* day of July, 2006 ("Effective Date") and end on June 30, 2007 ("Initial Term") for a total contract period of one year. OPTION TO EXTEND. The County's option to extend is for four (4) increments of one (1) year each for a total of four (4) years beyond the expiration of the Initial Term, not to exceed June 30, 2011, pursuant to Exhibit C Billing Rates. Unless County notifies contractor in writing, not less than 30 days prior to the expiration date that they do not intend to renew the contract, the contract will be automatically renewed for another year. Options To Extend For One To Six Additional Months At End Of Contract. County shall also have the option to extend the term of this Agreement in one or more increments for a total of no less than one (1) and no more than six (6) calendar months at the discretion of the County Purchasing and Contracting Director. Each extension shall be affected by written unilateral contract amendment delivered to Contractor no less than fifteen (15) calendar days prior to expiration of any contract term. The rates set forth in Article 4, Exhibit C, or other pricing section of this Agreement shall apply to any option exercised pursuant to this option clause unless provision for appropriate price adjustment has been made elsewhere in this Agreement or by contract amendment. All payments are subject to "Availability of Funds." COMPENSATION: Pursuant to Exhibit C, County agrees to pay Contractor a sum not to exceed the fixed supplemental rate for services performed during the term of this Agreement in accordance with the methods of payment stipulated in Article 4. COTR. The County has designated the following individual as the Contracting Officer's Technical Representative ("COTR"): Chuck Leichliter, Contract Administrator Health and Human Services Agency Aging & Independence Services 9335 Hazard Way San Diego, CA 92123 Ph: (858) 495-5764 Fax: (858) 694-2316 E-mail: Chuck.LeicbIiterfgisdcountv.ca.gov CONTRACTOR'S REPRESENTATIVE. The Contractor has designated the following individual as the Contractor's Representative. Gail J. Lynn, Recreation Area Manager 799 Pine Avenue Carlsbad, CA 92008 (760) 602-4682 FA3? (760) 434-4206 E-mail' glynn@ci.carlsbad.ca.us EN WITNESS WHEREOF, County and Contractor have executed this Contract effective as of the date first set forth above By: Date: COUNTY OF SAN DIEGO WINSTON F. McCOLL, Director, Department of Purchasing and Contracting City Of Carlsbad By: ' SUE SPlc^ARD ' Recreatin Services Manager Date: 7-13-06 APPROVED AS TO FORM AND LEGALITY I By: Date: Senior Deputy County Counsel COUNTY OF SAN DIEGO AGING & INDEPENDENCE SERVICES SENIOR NUTRITION PROGRAM ATTACHMENT 1 - SERVICE REGIONS AND ZIP CODES Please add zip code in your service area if it is not listed below. NORTH COASTAL REGION Zip Code 92007 92008 92009 92010 92011 92014 92024 92052 92054 92055 92056 92057 92067 92068 92075 92081 92083 92084 Name of Area Cardiff Carlsbad Carlsbad Carlsbad Carlsbad Del Mar Encinitas/Leucadia Oceanside Oceanside Camp Pendleton Oceanside Oceanside Rancho Santa Fe San Luis Rey/Rainbow Solana Beach Vista Vista Vista Indicate Yes/No for Services Yes Yes Yes Yes Type of Service Provided (Home Delivered/Congregate Meal and/or Transportation) Home-Congregate-Transportation Home-Congregate-Transportation Home-Congregate-Transportation Home-Congregate-Transportation 10 REQUEST FOR STATEMENT OF QUALIFICATIONS County of San Diego, Senior Nutrition Program (RFSQ 883) Offered by City of Carlsbad, CA 2. Experience. Proposed Organization. Management and Staffing 2.1 Offerer's Resume The City of Carlsbad Senior Services has collaborated with the County of San Diego to deliver nutrition and social services since 1987. This includes congregate, home meal delivery, congregate, transportation, nutrition education and Nutrition Council. In December of 1989 the program was moved from Harding Community Center to the Carlsbad Senior Center a state of the art facility dedicated specifically for adults 55 and older. This new facility included a beautifully designed dining room dedicated to the Nutrition Program and a fully furnished wanning kitchen for congregate and home meal preparation and serving. Seniors enjoy a warm, friendly and clean environment to eat lunch Monday- Friday. The City of Carlsbad prides itself in providing top quality nutrition and social services with qualified, well trained, caring staff that understand both the nutritional and social needs of seniors. In 2005, we served over 19,000 congregate meals and provided more than 7,000 transportation trips to congregate. In addition, over 8.700 home meals were delivered to homebound seniors. We strive to improve their quality of life for seniors through providing nutrition, recreation and social service programs. The Senior Center utilizes over 100 well trained and enthusiastic volunteers to support our program. We collaborate with outside organizations and individuals that provide program extra's such as entertainment for congregate special event days and holiday and birthday gifts for our homebound seniors. We actively market our programs and encourage participation to prevent isolation and support independence. We have an active Nutrition Council that provides advice to our staff on food quality and service needs. The City of Carlsbad has also enthusiastically participated in special services such as Thanksgiving Day & Mother's Day Home Delivery, the Farmer's Market Coupons and Senior Emergency Meal Kits programs offered by the County of San Diego. The City's excellent financial management and strong support from our City Council provides stability for the nutrition program in 2006/07 and beyond. 2.2 State of Lawsuits - The City of Carlsbad is a government agency and has no lawsuits involving the Senior Center or its services. 2.3 Breach/Non-compliance, failure or refusal to complete or termination of contract. - None. 11 2.4 References 2.4.3-A Reference: Essence, Inc. Contact Person: Otmar L. Staab Title: President Phone: 760-450-0097 Fax: 760-450-0097 Email Address: atasteofeurope@yahoo.com 2.4.4-A Relationship: Essenco Inc. is contracted to provide food catering services to the City of Carlsbad for our Senior Nutrition Program. Staff works closely with Otmar and staff members to provide a quality menus and food that meet all the nutrition and quality standards required by the City, County, State and Federal governments. 2.4.5-A Not applicable. 2.4.6-A Summary: Essenco, Inc. has been providing catering services to the Carlsbad Senior Center for their daily Congregate and Home Meal Programs since August 25,2003. Total annual limit: $200,000 Date of original agreement: August 25,2003 Term of Service: One year (with Four 1-year options) Reference B 2.4.1-B Reference: Carlsbad Senior Association: They are a non-profit group that has been offering Bingo at the Carlsbad Senior Center for 26 years. They provide a friendly environment for seniors to meet, have fun and socialize. 2.4.2-B Address: 799 Pine Avenue, Auditorium. 2.4.3-B Contact Person: Elena Stock Title: Secretary Address: 1619 Corte Orchidia, Carlsbad, California 92011 Phone: 760-602-0547 12 2.4.4-B Relationship: The Carlsbad Senior Association collaborates with the City of Carlsbad to provide Bingo each Tuesday. The City provides facility space and staff set-up support at no charge at the Senior Center and the Carlsbad Senior Association organizes and produces the Bingo program for seniors at no cost to the City. This program is advertised as an ongoing activity at the Carlsbad Senior Center. The association donates funds to Senior Center to support the Senior programs. 2.4.6-B Summary: Tuesday Bingo at the Carlsbad Senior Center is the sole program of the Carlsbad Senior Association. Senior volunteers staff our organization. Reference C 2.4.1-C Reference: The Carlsbad Bridge Group. They are a non-profit group that has been offering Bridge at the Carlsbad Senior Center for several years. They provide a friendly environment for seniors to meet, have fun and socialize. 2.4.2-C Address: 799 Pine Avenue, Auditorium. 2.4.3-C Contact person: Ron Wright Title: Bridge Director Address: 4560 Sea Bluff Circle, Carlsbad, California 92008 Phone: 760-720-1693 Fax: 619-434-2749 2.4.4-C Relationship: The City of Carlsbad provides facility space for the Carlsbad Bridge Group each Friday. The Carlsbad Bridge Group plans and organizes a Party Bridge program for Seniors. The City advertises this program as part of the activities available at the Senior Center 2.4.5-C Not Applicable 2.4.6-C Summary: Friday Bridge at the Carlsbad Senior Center is sole purpose. Senior volunteers staff our organization. Over 140 seniors play every Friday. 2.5 - Government Contracts - Not required for government agency. 2.6 — Organization and Staffing 2.6.1 - Job Descriptions 13 CITY OF CARLSBAD CLASS SPECIFICATION JOB TITLE: RECREATION AREA MANAGER DEPARTMENT; RECREATION BASIC FUNCTION: Under functional supervision, to plan, direct and coordinate an assigned recreational area; to be responsible for the operation, maintenance and scheduling of a recreation/community center facility or facilities; perform professional recreation work in the organization and supervision of full-time and hourly staff involved in City recreation programs; and perform related work as assigned. DISTINGUISHING CHARACTERISTICS; Incumbents assigned to this classification are responsible for the overall management of programs assigned to an area, including responsibility for a recreation/community or senior center and/or park, and coordinating with other City departments for maintenance of the physical structure(s) and grounds. The incumbents also have additional responsibilities to assist in the development and planning of department wide policies, programs and procedures. KEY RESPONTHH JTfiSS; Manage a variety of City-wide recreation program activities for an assigned recreation area, including supervision of programs, staff and facilities' responsibility for a recreation/community centers) and/or park. Develop and administer the area programs budget; evaluate and recommend approval to meet staffing needs, and equipment, material and supplies requirements. Assist in the development of goals, objectives, policies and priorities for the recreation department. Implement department operating policies and procedures and monitor for compliance. Supervise, train and evaluate a variety of regular and hourly staff providing skilled recreation leadership or instruction at recreation facilities. Supervise the maintenance of efficiency and progress records. Research and prepare reports and news releases. 14 Attend meetings and provide staff support to the Parks and Recreation or Senior Commissions, including the preparation and presentation of technical staff reports. Respond to citizen complaints and requests for information. Act as liaison with school district officials. Determine use of contractors and supervise contract administration. Coordinate recreation activities with other recreation areas, City departments and divisions, and with outside agencies. Perform related duties as assigned or requested. QUALIFICATIONS: To perform a job in this classification, an individual must be able to perform the essential duties as generally described in the specification. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential duties in a specific job. The requirements listed below are representative of the knowledge, skill and/or ability required. Knowledge of; Philosophy, principles, and practices of public recreation programs. Major sports, games, and other recreational activities suitable for children, adolescents, adults, and senior citizens. City of Carlsbad policies and rules related to recreational programs and general administrative practices and procedures. Operation and scheduling of a recreation/community center facility. Principles of supervision, training, and evaluation. First aid method and safety precautions related to recreation settings, athletic fields, swimming pools, and senior citizen centers. Ability to; Plan, organize and coordinate the program activities of a recreation/community center. Maintain the operation and scheduling of a recreation/community center facility. Communicate clearly and concisely, orally and in writing. Recreation Area Manager 15 Supervise a variety of recreational programs and instruct individuals and groups in recreational activities. Establish and maintain cooperative working relationships with those contacted in the course of work. Supervise, train, and evaluate assigned staff EXPERIENCE AND EDUCATION; Any combination equivalent to the experience and education that could likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be: Equivalent to a Bachelor's degree from an accredited college or university with major work in recreation or a related field. Three years of professional experience involving the development and supervision of a variety of recreation programs for all age groups. SPECIAL REQUIREMENTS: Must meet State of California Tuberculosis test requirements. If assignment involves working with minors, in accordance with the Health and Safety Code Section 10911.5 (a), cannot have any convictions related to drugs, sexual misconduct, assault or related offenses involving minors; and CA Penal Code Section 11165.9 requires responsibility to report suspected child abuse. PHYSICAL REQUIREMENTS AND ENVIRONMENTAL CONDITIONS; While performing the duties of this class, an employee is regularly required to sit; talk or hear, in person and by telephone; use hands to finger, handle, feel or operate standard office equipment; and reach with hands and arms. An employee is frequently required to walk and stand. Specific vision abilities required by this job include close vision and the ability to adjust focus to read and operate office equipment as necessary during the course of the work assignments. While performing the duties, employees of this class are regularly required to use written and oral communication skills; read and interpret financial and statistical data, information and documents; analyze and solve problems; use math and apply mathematical reasoning and abstract statistical concepts; observe and interpret people and situations; learn and apply new information or skills; perform highly detailed work on multiple, concurrent tasks; work under intensive deadlines; and interact with staff, Council members and others encountered in the course of work. Recreation Area Manage' 16 Ability to work in a standard office environment with some exposure to the outdoors; ability to travel to different sites and locations; attend evening meetings; work under pressure and potentially stressful situations. This is an at-will management classification. DATE APPROVED: 4-05-02 Management Salary Schedule Management Salary Benefits Citv of Carlsbad Management Benefits V-, Recreation Area Manager CITY OF CARLSBAD CLASS SPECIFICATION JOB TITLE; RECREATION SUPERVISOR DEPARTMENT: RECREATION BASIC FUNCTION; Under general supervision, perform professional recreation work in a variety of recreational programs of the City; conduct, organize, and supervise recreation program activities and staff; and perform related work as assigned. DISTINGUISHING CHARACTERISTICS; This is the senior classification in the Recreation series before management level. Incumbents assigned to this classification are responsible for coordinating assigned program activities as well coordinating responsibilities for city-wide programs. Positions assigned to this class are distinguished from the Recreation Specialist class by the scope and level of administrative and supervisory responsibility assigned. KEY RESPONIBELITIES; Plan, organize, and coordinate multiple recreation programs, and directly participate in a variety of City-wide recreation program activities. Supervise and direct full-time and/or hourly staff in a variety of City-wide recreation program activities. Make recommendations regarding the organization, scheduling, and staffing of various recreation program activities to department management. Develop recreation programs and procedures; oversee implementation within assigned area Prepare periodic reports and news releases; maintain activity and progress records. Attend meetings and assist in providing staff support to the Parks and Recreation Commission, including the preparation and presentation of technical staff reports. Respond to citizen complaints and requests for information; present information to the public on event activities. Assist in budget preparation and administration for the department. 18 Recreation Supervisor, page 2 of 3 Assist in the development of goals, objectives, and policies for the Recreation Department Act as liaison with school district officials. Make recommendations and assist in contract administration. Assist in the coordination of recreation activities with other City departments and divisions, and with outside agencies. Perform related duties as assigned or requested. QUALIFICATIONS: To perform a job in mis classification, an individual must be able to perform the essential duties as generally described in the specification Reasonable accommodations may be made to enable individuals with disabilities to perform the essential duties in a specific job. The requirements listed below are representative of me knowledge, skill and/or ability required Knowledge of; Philosophy, principles, and practices of public recreation programs. Major sports, games, and other recreational activities suitable for children, adolescents, adults, and senior citizens. City of Carlsbad policies and rules related to recreational programs and general administrative practices and procedures. Operation and scheduling of a recreation/community center facility. Principles of supervision, training, and evaluation. First aid method and safety precautions related to recreation settings, athletic fields, swimming pools, and senior citizen centers. Ability to: Plan, organize and coordinate the program activities of recreation programs. Maintain the operation and scheduling of a recreation/community center facility. Communicate clearly and concisely, orally and in writing. Supervise a variety of recreational programs and instruct individuals and groups in recreational activities. 19 Recreation Supervisor, page 3 of 3 Establish and maintain cooperative working relationships with those contacted in the course of work Supervise, train, and evaluate assigned staff. EXPERIENCE AND EDUCATION; Any combination equivalent to the experience and education that could likely provide the required knowledge and abilities is qualifying. A typical way to obtain the knowledge and abilities would be: Equivalent to a Bachelor's degree from an accredited college or university with major work in recreation or a related field. Two years of professional experience involving the development and supervision of a variety of recreation programs for all age groups. SPECIAL REQUIREMENTS; Possession of a valid Class C California Driver's License. Must meet State of California Tuberculosis test requirements. If assignment involves working with minors, in accordance with the Health and Safety Code Section 10911.5 (a), cannot have any convictions related to drugs, sexual misconduct, assault or related offenses involving minors; and CA Penal Code Section 11165.9 requires responsibility to report suspected child abuse. Work weekends, holidays, and evenings as assigned. PHYSICAL REQUIREMENTS AND ENVIRONMENTAL CONDITIONS; Incumbents frequently drive to site locations, attend outdoor activities and events and occasionally be required to physically exert themselves (run, walk, stoop, bend, reach) in the supervision of recreational activities. Some positions may occasionally require incumbents to lift or move moderately heavy equipment, or materials during the course of duties assigned. This position may also require frequent exposure to the weather during the course of performing the essential duties. DATE APPROVED: 4/05/02 General Employee Salary Schedule General P**iplovees Salary Benefits City of Carl 20 o> >. i t cp 6 6o U rt O, <u CX O fc>0 O dl CX 60 3 O 21 10 RJ .2 ?!• no 1-lfllP*^cSwRW-'g HI<* '£ 2 s ^ j) i I I'll£ 22 City of Carlsbad Recreation Department Senior Center Job Description Home Meal Coordinator $11.00-$15.00 (PT - 20 Hours per week) Definition: Under Supervision of Nutrition Coordinator or Recreation Area Manager, to perform assigned duties relating to the delivery of Senior Home Meals offered by the County of San Diego, Aging & Independence Services. Primarily responsible for coordinating volunteers, drivers, preparing and packing meals and assisting with Congregate meal preparations as assigned. Job Related and Essential Qualifications Knowledge of: Principles and procedures of record keeping Basic mathematical principles Safe driving principles and practices Basic First Aid methods and techniques Basic food handling principles Volunteer recruitment Basic computer skills - Data entry Ability to: Organize and be prepared to perform multiple task simultaneously Promote and organize activities with fellow employees and supervisors Prepare clear and concise reports Requisition materials and equipment Exercise good judgment, flexibility, creativity and sensitivity in response to changing situations and needs 23 My Docs/Lori/Home Meal Coofd.doc Duties to Include: • Home Meal Assessments • Coordinate Volunteers • Coordinate Routes • Oversee packing and temperatures of the Home Meals • Weekly donations: Prepare receipts, accounting, quarterly follow-up of home meals recipients • Organize/Coordinate volunteers for Special Holiday home meal deliveries • Maintain Home Meal Data Base • Assist with Congregate meal preparation • Assist with Special Events License or Certification Basic Food Handling Certificate High School diploma or G.E.D. equivalent Possession of or ability to obtain, a valid Class C California Drivers License Possession of or ability to obtain, CPR & First Aid Certification Possession of or ability to obtain, a Certified Professional Food Manager Certificate Special Requirement Must be 18 years of age or older Must have experience working with the Public Ability to sit, stand, walk, kneel, crouch, squat, stoop, reach, and lift 50 + Ibs. Exposure to outdoors; ability to travel to different sites and locations Must be able to work flexible schedule including holidays 24 My Docs/Lori/Home Meal Coofd.doc • Appropriate safety precautions and procedures Senior Kitchen Aide (Including the list above) • Ordering food items and supplies • The principles of teamwork and supervision Ability to: • Understand and carry out oral and written instructions • Establish and maintain effective relationships with those contacted in the course of work • Serve accurate food portions • Keep simple records • Operate standard kitchen and dishwashing equipment MINIMUM QUALIFICATIONS; Experience: • Any combination of training, experience and education, which would provide the knowledge necessary to perform the duties of the position • A typical qualifying entrance background would be the ability to work well with others in a team effort, and have the willingness to work in a kitchen facility with elderly participants Special Requirements: • Must be 18 years of age or over • Must have experience working with the public Essential duties require the following physical skills and work environment: • Ability to sit, stand, walk, kneel, crouch, squat, reach, and lift 501bs. +: Incumbent may be subjected to increase kitchen temperatures during the summer months, and occasional chemical fumes form kitchen cleaning agents. 25 CARLSBAD SENIOR CENTER City of Carlsbad Recreation Department Senior Center Van Driver $10.00 (Part time - 20 hours per week) Job Description Van Driver is a part time position with the Carlsbad Senior Center. Under the general direction of the Recreation Area Manager, the Van Driver is responsible for picking up the bulk and home delivered meals from the caterer; transporting seniors to and from the Center; driving seniors shopping, to doctor appointments, on excursions, etc. Must maintain daily records, daily inspection logs, keep the vehicles cleaned and gassed; must report all maintenance and safety concerns. Assist seniors with packages. On occasion will be required to lift. Qualifications Must have the ability to drive a 25-passenger vehicle. Must work well with older people, be patient, calm and friendly. Must be conscientious and responsible. Special Conditions Must possess or be willing to obtain a valid California Class B Drivers License with Passenger Endorsement. Must be willing to work a flexible schedule, including some nights and weekends. Passing the physical examination (at own cost) required. 26 CITY OF CARLSBAD RECREATION DEPARTMENT JOB DESCRIPTION KITCHEN AIDE- FACILITY ATTENDANT SENIOR KITCHEN AIDE- FACILITY ATTENDANT DEFINITION Under supervision (Food Service Manager), the Kitchen Aide assist in the preparation, cooking and serving of food and beverages, cleans kitchen; and to perform related work as required. Besides the duties listed above the Senior Kitchen Aide is responsible for kitchen supervision in the absence of the Food Service Manager. DISTINGUISHING CHARACTERISTICS Kitchen Aide- Facility Attendant Positions in this class perform unskilled and semi-skilled work while working in the Nutrition Center kitchen under a lead person. Incumbents are expected to perform at an unskilled or semi- skilled level, as a helper or independently. Positions in this class perform work, which is highly structured. Incumbents receive thorough instructions when tasks are initially assigned and alter training are expected to perform duties without constant supervision. Work is reviewed periodically, upon completion and while in progress. Incumbents are expected to refer most variations in work to the supervisor for instructions. Senior Kitchen Aide-Facility Attendant Position in this class performs semi-skilled work while working in Nutrition Center kitchen under a lead person. Position in this class may, as the need arise, be assigned to carry out supervisory duties in the supervisors absence. Positions in this class perform work which has some variations and which allows or requires a limited range choice in the application of defined methods or procedures. Incumbent receive instructions when tasks are assigned and have some latitude in selection, which work methods. Work is generally reviewed upon completion for final results. Incumbents are expected to refer matters, which do not fit a clear pattern to the supervisor for instruction. SUPERVISION EXERCISED Kitchen Aide- Facility Attendant • Exercises no supervision. 27 Senior Kitchen Aide- Facility Attendant • May exercise technical and functional supervision over lower level staff in the absences of the supervisor. EXAMPLE OF ESSENTAIL DUTIES • Prepare foods for distribution including, salads, desserts and assists in the serving of foods and beverages for both congregate and home delivered meals. • Washes trays, silverware, pots and pans. • Cleans and straightens up storage areas. • Operates dishwasher and other kitchen machinery. • Complies with California Restaurant Act regarding sanitation and personal hygiene. • Empties trash and garbage. • Checks kitchen equipment daily. • Observes safety and health rules. • Works on special events requiring food service when necessary. • Cleans general kitchen area. • Transports food from storage areas. • Mops floors in office, hall and dinning area. • Performs related work as required. JOB RELATED QUALIFICATIONS Kitchen Aide Knowledge of: • The standards of Hygiene under the California Restaurant Act; • Kitchen equipment operations and maintenance 28 REQUIRED APPAREL • Person hired must wear standard apparel as prescribed by the Recreation Department SALARY RANGE KITCHEN AIDE-FACILITY ATTENDANT $6.75 - $10.00 SENIOR KITCHEN AIDE- FACILITY ATTENDANT 29 CITY OF CARLSBAD CLASS DESCRIPTION JOB TITLE; SECRETARY / ADMINISTRATIVE SECRETARY DEPARTMENT; VARIOUS BASIC FUNCTION; Under general supervision, performs a variety of responsible secretarial duties and administrative tasks in support of department staff. Performs related responsibilities as required. DISTINGUISHING CHARACTERISTICS: Secretary is the experienced journey-level class performing a wide variety of tasks, duties and responsibilities at an advanced technical skill level. Assignments may vary from general support of several staff to specialized support in a technical area. Employees are expected to perform independently under general supervision and are reviewed for end result or product. Administrative Secretary is the senior or executive level class. Employees at this level are distinguished by the scope and magnitude of job responsibilities, discretion in decision-making and accountability expected. The work requires in-depth knowledge of activities or operations in order to analyze and interpret information and make decisions based on non-standard or diverse guidelines rather than those readily established. Only purpose and objectives are defined with supervisory review on final results or compliance to objectives. Typical administrative assignments may include a combination or majority of the following duties: input and monitoring of budgets; payroll/personnel processing; handling confidential/sensitive information; supervising others; composing correspondence or researching and drafting information for correspondence or reports; and interacting with high level or critical contacts in providing information. KEY RESPONSIBILITIES; Provide direct secretarial support to one or more professional or management positions and may provide support to commissions/committees; receive visitors; schedule appointments; maintain appointment calendars; make travel and meeting arrangements; may attend meetings to take minutes. Type, edit, proofread and prepare materials in appropriate formats, assemble and distribute correspondence, reports and documents, such as agreements, contracts, permits, resolutions, and agendas; transcribe recorded dictation; prepare standard forms and other related records; may assist in production of newsletters or other desk-top publishing documents. 30 Secretarial Series, Page 2 of 5 Compose correspondence and compile reports from a variety of sources; facilitate transmission of information to other offices/agencies and interface with other staffer outside agencies/clients/pubJic in obtaining information and coordinating activities. Receive inquiries from the public, other departments and agencies; answer phones and route calls, provide a variety of information requiring an understanding of department policies and procedures. Establish and maintain a variety of files and records in systems for retrieval by staff; determine subject and nature of files, cross-referencing and storage of this information in active, inactive or purge status. Perform a variety of tasks in budget monitoring and fiscal recordkeeping, which may include, sorting, filing, preparing and/or processing a variety of documents and fiscal records; may assist in monitoring or reviewing expenses and revenues relative to budget; may recommend transfers and assist in budget preparation. Perform a variety of other clerical tasks as minor duties or back-up to staff, including but not limited to, data entry, copying, recordkeeping, filing, and processing standard business forms. May supervise or provide direction for the work of other clerical personnel when so assigned. Perform other related duties as assigned. QUALIFICATIONS; To perform a job in this classification, an individual must be able to perform the essential duties as generally described in the specification. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential duties in a specific job. The requirements listed below are representative of the knowledge, skill and/or ability required. Knowledge of; General City policies, procedures and practices. Department policies, procedures and practices. Standard secretarial and general office practices, methods and techniques including office equipment operation. Proper English usage, grammar, punctuation and spelling. 31 Secretarial Series, Page 3 of 5 Standard recordkeeping systems and procedures. Preparation of complicated documents requiring specialized typing. Software applications, e.g., word processing, spreadsheet or database on microcomputer systems as required by the assignment. For the Administrative Secretary; Thorough knowledge of City and department policies, procedures and practices as it relates to administrative functions. Depending on assignment, knowledge of specialized legal or technical protocols, terminology, codes, procedures as it relates to duties. Depending on assignment, general knowledge of supervisory methods and techniques. Skill in; Operation of a variety of office equipment, including computer equiment and typing at 60 wpm net corrected speed. Depending on assignment, may require shorthand or speedwriting at a speed necessary to perform job. Ability to; Demonstrate excellent customer service. Learn, apply, and explain related policies and procedures. Use correct English grammar, punctuation, and spelling. Direct and review the work of subordinate staff. Communicate effectively both orally and in writing. Establish and maintain cooperative working relationships. Make independent decisions within broad established guidelines. As necessary, maintain confidentiality of sensitive materials. 32 Secretarial Series, Page 4 of 5 Transcribe materials from tape or shorthand/speedwriting as determined by assignment. For the Administrative Secretary: Demonstrate and foster excellent customer service. Problem-solve through analyzing and interpreting materials or information to make decisions or recommendations. Make decisions and handle situations in the absence of the supervisor. EXPERIENCE AND EDUCATION: Any combination of education and/or experience that could likely provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required knowledge, skills, and abilities would be: Equivalent to completion of the twelfth grade, including or supplemented by specialized secretarial and business training. For the Secretary; Two years of progressively responsible clerical and secretarial experience. For the Administrative Secretary: Four years of progressively responsible journey-level clerical and journey-level secretarial experience. PHYSICAL/MENTAL DEMANDS AND ENVIRONMENTAL SETTING; While performing the duties of this class, an employee is regularly required to sit; talk or hear, in person and by telephone; use hands to finger, handle, feel or operate standard office equipment; and reach with hands and arms. An employee is frequently required to walk and stand. Specific vision abilities required by this job include close vision and the ability to adjust focus to read and operate office and computer equipment as necessary during the course of the work assignments. While performing the duties, employees of this class are regularly required to use written and oral communication skills; read information and documents; observe and interpret people and situations; learn and apply new information or skills; perform detailed work; and interact with staff and others encountered in the course of work. Incumbents may occasionally need to travel to various city locations or to off-site meetings as necessary and as the assignment demands. 33 Secretarial Series, Page 5 of 5 Depending on the assignment, there may be special environmental or additional physical or mental requirements that will be detailed at the time of recruitment. DATE APPROVED: 4/2001 General Employee Salary Schedule General Employees Salary Ranges Benefits City of Carlsbad General Employee Benefits 34 2.6.2 - RECREATION AREA MANAGER - Senior Center - Gail Lynn Gail J. Lynn Recreation Area Manager - City of Carlsbad, C A (760) 602-4682 EXPERIENCE Recreation Area Manager May 1989 to present City of Carlsbad Recreation Department, Carlsbad, CA Administration and supervision of Community Services programs, facilities, and special events in a heavy multi-tasking environment including: preparation, implementation, and monitoring of budget; hiring, training, supervision, and evaluation of personnel; solicitation of sponsorship; recruitment and coordination of volunteers; collaboration and negotiation with community businesses and organizations; presentation to community groups, Park and Recreation Commission, City Manager, and City Council. Current assignment: Responsible for Senior Center operations; Liaison to Senior Commission. Special assignments have included: Systems and Structures Strategic Initiative Team member, Customer Service Strategic Initiative Team member and citywide trainer, Recreation Leadership Team member, and Acting Recreation Superintendent. Substitute for Recreation Director as requested. Recreation Director June 1986 to May 1989 Lincoln Property Management Services Division Development, implementation, and direction of a series of integrated resident recreation programs in eight expansive apartment complexes in which each recreation program was designed to meet the needs of that community including: recruitment and development of recreation activities coordinators, class instructors, tennis pros, and recreation interns; design, implementation, direction, and evaluation of program including social events, recreation classes, sports events and tournaments, bus excursions, and special events; development of a recreation publicity campaign; preparation of budgets and monitoring of program expenses; coordination of facility maintenance and repair. Special assignments included: consultation for Development Department on design of new recreation facilities and equipment. Cultural Center Manager November 1983 to October 1985 City of Port Hueneme Recreation and Community Services Department Management of 20,000 sq. ft. Port Hueneme Cultural Center, a 600-seat performing arts hall, catering facilities, and five banquet and community meeting rooms that opened in September 1984, including: management of facility and recruitment, training, and supervision of personnel; direction and implementation of performing arts, fine arts, and cultural arts programming; development of 5-year Facility Marketing Plan and budget proposal; development and implementation of individual and corporate fund raising program; writing of grant applications for arts programming; redesign of catering facilities for optimum industrial use; and in cooperation with sub-contractors and architects, supervision of the completion of cultural center punch list (researched and proposed solutions for design problems). Special assignments included: development of annual Arts Programming Proposal in cooperation with the Recreation and Fine Arts Commission, and five-year City Financial Plan team member. 35 GAILJ.LYNN-2 Genera] Manager December 1980 to July 1983 Pizza Time Theatre, La Habra-Simi Valley, Oxnard, CA Management of entire store operations included: customer service; food and beverage quality control; sanitation and maintenance; personnel recruitment and development; marketing, promotion, and community involvement; showmanship and atmosphere entertainment; and profit assurance. Administrative Assistant July 1980 to November 1980 Malibu Grand Prix, Woodland Hills, CA As intern planning and execution of a general program to increase cost efficiency of game operations including: design and implementation of effective system to increase the profit margin, evaluate and implement employee schedules, train new employees, and design of a system to tabulate information game operations statistics. EDUCATION NRPA Pacific Marketing and Revenue Sources Management School, La Jolla, CA 2000 National University, San Diego, CA 1987 MBA program with emphasis in Marketing (20 units completed) California State Polytechnic University, Pomona, CA 1980 Bachelor of Science in Recreation and Leisure Administration PROFESSIONAL AFFILIATIONS/CERTIFICATIONS Tomson Prometric Certified Professional Food Manager (2005) Recognized by Conference for Food Protection California Parks and Recreation Society (CPRS) Supervisors Section State Board member (1995-2003) District XD Representative (1995-2001), Communications Officer (2001-03) District XH member (1979 to present) Second Vice President (1994-95), Supervisor's Section Representative (1995-2001) Women in Leisure Services (WDLS) Charter member (1991 to present) First Vice President (1991-92), President (1992-93), Past President (1993-94) National Delegate (1994-96) AWARDS AND CITATIONS State Achievement Award -1998 California Park and Recreation Society (CPRS) Certificate of Commendation -1995 City of Carlsbad Service Award-1992 California Parks and Recreation 36 2.6.2 - RECREATION SUPERVISOR (Nutrition and Recreation Programs) - Jack Risley VERNON G. RISLEY 408 N. Cleveland Street Oceanside, CA 92054 Contact Phone: (760) 435-9565 Email Address: vrisley@pacbell.net CURRENT SENIOR CENTER EMPLOYMENT: October 2005 to present: Supervisor, Carlsbad Senior Center, 799 Pine Avenue, Carlsbad, Ca. 92008. Gail Lynn, Recreation Area Manager, 769-602-4650. I am responsible for recruiting, training and supervising 13 part time staff. I also provide backup for the Recreation Area Manager. I am responsible for all senior activities including nutrition. I supervise a Program Coordinator, Home Meal Coordinator, Kitchen Assistant and kitchen staff. We accomplish our tasks with the help of over 100 volunteers. Our Congregate Dining Program serves over 20,000 meals annually and our Home Meal Program delivers over 9000 meals annually to hornebound seniors living in the City of Carlsbad. We provide over 8400 transportations trips annually bringing seniors to lunch, shopping and doctor appointments. I have a Food Managers Certificate and I am responsible for food service management. My past experience in Facilities Management enables me to maintain our nutrition equipment to conform to existing health standards. I attend monthly Aging & Independence Service Meetings and comply with all then* rules and guidelines. I document and input data into the AIS "Q" database monthly. I maintain a history file of all congregate, home meals and transportation totals November 2003 to present: Home Meal Coordinator, Carlsbad Senior Center, 799 Pine Avenue, Carlsbad, Ca. 92008. Ed Diamond, 769-602-4652, Supervisor. As the Home Meal Coordinator for the Carlsbad Senior Center, I managed the program supported by the City and the County Ageing & Independence Service. The Program is designed to provide nutrition to seniors who are homebound for a variety of medical reasons. I conduct quarterly home assessments to evaluate those seniors applying for this program. Once approved, I assign clients to one of four delivery routes which are driven by volunteer drivers. I alter the routes as needed to provide this service in a way that insures the fast and efficient delivery of a quality meal. I make sure the meals are at the required temperature and quality for delivery. 37 VERNON G. RISLEY - 2 I use M/S Excel to plan Delivery Schedules 4-5 weeks in advance. I work closely with the volunteers so that I can formulate a reliable schedule which maximizes effectiveness of the available manpower. I record the donations received and prepare weekly reports for deposit. I maintain spreadsheets to document weekly, monthly and year to date donation totals. I manage and maintain the "new" AIS software program titled "Q". This requires me to input profile information on all clients who use the following services: transportation, congregate meals and home delivered meals. I am the administrator of the Senior Center Volunteer Database. I work closely with the Carlsbad Volunteer Coordinator so that volunteer tasks and hours worked are properly recorded. I assume the duties of the Nutrition Manager hi his absence. I have a working knowledge of: MS Word, MS Outlook, MS Publisher, Excel and various other software programs. September 1999 to March 30,2003; Utilities Planner; Facilities Maintenance Department; Bldg. 2291 MCB Camp Pendleton, Ca. 92055; Louis D. Stefani; As the Utilities Department's Senior Planner, I scheduled and expedited the use of manpower, material and equipment to accomplish major and minor maintenance projects for the Electrical, Gas, Sewage and Water Distribution Branches which included: 15 Electricians, 10 High Voltage Linemen, 25 Pipefitters, 20 Waste Water Treatment Plant Operators, 20 Water Treatment Plant Operators, and 2 Cross Connection Specialists etc. I was responsible for planning corrective action to all emergencies associated with the various utility systems at Camp Pendleton MCB. I supervised the Preventative Maintenance Program and I maintained the database and scheduled all daily, weekly, monthly, quarterly and annual inspections. I kept records on file for 5 years. I acted as liaison with various personnel and departments to coordinate the necessary workflow to make system corrections and repairs as required. I provided input and analyzed reports. I worked closely with the Environmental Department and other government agencies when accidental sewage spills occur due to equipment breakdown. I compiled information needed for reporting violations. 38 VERNONG.RISLEY-3 I helped implement the new "Maximo" software program which is used to track all costs associated with labor, material, equipment etc. EDUCATION: Maryvale High School; Phoenix, Arizona; High School Diploma Long Beach State University, Long Beach California, 1982, Economics Palomar College, San Marcos, California, 1988, Associates Degree in Economics. Palomar College, San Marcos, California, 1989, Associates Degree in Business Administration. Cal State University; San Marcos, California; Business Administration; 1991; 24 Semester Hours in Statistical Analysis of Business. PROFESSIONAL TRAINING AND ACKNOWLEDGEMENTS: Total Quality Leadership Training 1991-1997 Naval Leader Training Unit (MCRD) Coronado, Ca. March 94 to September 95 Instructor for: Building Teams, Team Skills, Methods for Quality and Systems Improvement for the Department of the Navy Camp Pendleton, September 91 to April 93 TQL Fundamentals and Team Skills & Concepts 1994 "Implementation of TQL" 1997 "National Quality Month" 1995 "Event Coordinator" 1998 "Employee Picnic Chairman" 1995 "National Quality Month" 2000 "AC/S Facilities Recreation Event Chairman" 1996 "TQL Instructor Assist" 2001 "AC/S Facilities Recreation Event Chairman" VOLUNTEER INFORMATION: President, City of Oceanside, Neighborhood Watch Block Captains Association City of Oceanside- Economic Restoration Committee Member City of Oceanside Christmas Day Parade Committee Vice-Chairman City of Oceanside Project Area Committee Vice-Chairman 39 2.6.2 - HOME MEAL COORDINATOR - Vincent Rodrigues Vincent Rodrigues is our new Home Meal Coordinator. He has been a valued volunteer for over a year in our Congregate Dining Room. He brings over 30 years of hotel and food experience to our Nutrition Program. He was a manager for the Hilton Hotel in Oakland and Four Seasons Hotel in San Francisco for a combined 34 years. He obviously knows about customer service and is anxious to use these skills to enhance the quality of our Nutrition Program. He works under the direction of the Recreation Supervisor. He performs assigned duties relating to the delivery of Senior Home Meals offered by the County of San Diego, Aging & Independence Services. Primarily, he is responsible for coordinating volunteers, drivers, preparing and packing meals, food quality, conducting Home Meal assessments and assisting with Congregate Meal preparations as assigned. Examples of Duties: • Home Meal Assessments • Coordinate Volunteers • Coordinate Routes • Oversee packing and temperatures of the Home Meals • Weekly donations: Prepare receipts, accounting, quarterly follow-up of home meals recipients • Organize/Coordinate volunteers for Special Holiday home meal deliveries • Maintain Home Meal Data Base • Deliver Home Meals when needed. • Assist with Congregate meal preparation and assist with Special Events 2.6.2 - VAN/BUS DRIVERS We employee three part time Bus Drivers: Tom demons, Carl Jamison and Hilda Villarreal. They transport seniors to and from the Carlsbad Senior Center for lunch each day. They have over 50 years of combined experience serving seniors. They all possess current a Class B License with Passenger Endorsement, CPR Certification and are subject to drug testing. Examples of Duties: Pick-up congregate and home meals from the caterer. Transport seniors to the center for lunch. Transport seniors to shopping, doctor appointments and excursions. Conduct daily vehicle safety inspections. Report all maintenance or safety concerns. Drive vehicles to Fleet Maintenance for regular service. 40 • Maintain daily logs. • Deliver Home Meals and assist with Congregate meal preparation and assist with Special Events 2.6.2 - KITCHEN AID - FACILITY ATTENDANT - Terry Talbot Terry Talbot is our Kitchen Aid; she has worked at the Carlsbad Senior Center since it was built in 1989. She prepares food for distribution to our congregate and home meal seniors. She is a Certified Food Handler and complies with the California Restaurant Act regarding sanitation and personal hygiene. She and her 12 volunteers observe all safety and health regulations. 2.6.2 - DISHWASHER - KITCHEN HELPER - Salvadore Serrano Salvadore Serrano is our Dishwasher and Kitchen Helper. He operated a fully automatic dishwasher that cleans and sterilizes. He is very conscientious about maintaining a very clean food service area. He observes all safety and health regulations. 2.6.2 - SECRETARY - Kris Westland Kris Westland is our secretary and assists with her administrative knowledge. She types, edits, proofreads and prepares information in appropriate formats. She helps maintain the AIS History Library. Kris has over 25 years in secretarial and administrative work. She helps with budget monitoring and fiscal recordkeeping. She performs a variety of other clerical tasks and duties including but not limited to data entry, copying, recordkeeping, filing and processing paperwork and forms. 2.7 - Collaborations, Linkages and Subcontracts 2.7.1 - Subcontracts - The City of Carlsbad sub-contracts with a caterer. 2.7.2 - Describe specific program requirements met. - Essence Inc. provides nutritionally balanced meals in bulk for congregate and individual meals for home delivery and assists with menu planning and attends A.I. S. meetings as requested. 2.7.3 - Type of contract or agreement/Commitment- The initial contract is for one year with an additional three-year renewal option. We are currently in our second year of renewal expiring in June of 2006. Essence Inc. has expressed interest in a 3rd year renewal. A copy of the contract is attached. 41 3. Program Description - (Scope of Work PWS numbers in bold) 3.1 - How Service and Hours are responsive to target population. The City of Carlsbad provides a nutrition program Monday through Friday (except holidays) for seniors 60 and older that includes: home meal delivery, congregate dining with social interaction, transportation to congregate and nutrition education. A nutritionally balanced meal is provided each day at 12:00 PM in our dining room at the Carlsbad Senior Center, 799 Pine Avenue in Carlsbad. Transportation is provided to Carlsbad Residents who cannot drive that attend congregate. There is no charge for these services, however: we do request a donation to help support the program. Our nutrition services assists older individuals to live independently by promoting better health and reduced isolation through a coordinated congregate lunch program with supportive services such as nutrition education. Priority is given to seniors with greatest economic or social needs. Home delivered meals assists seniors who cannot attend congregate for both temporary and longer term illnesses. The Nutrition boasts over 50 volunteers who assist with serving meals, guest check-in, clean-up, home delivery and office support. Food Handler's Card training is provided for all volunteers who handle food. All volunteers must pass a food handler's test given by the Recreation Supervisor, who is certified as Professional Food Service Manager. 2. Background - The Senior Nutrition program is funded through Title III of the Older Americans Act, a Federal Program. It is also funded by the City of Carlsbad, Nutrition Council fundraising efforts and donations from senior nutrition clients. Community donations are accepted from the public and local businesses and organizations. 3. Goal - To offer senior citizens nutritious meals to seniors through, home delivery and congregate with transportation to and from the meal site in order to increase independence and decrease social isolation. 3.2 - Identify how services will be delivered. 4. Deliverables 4.1 The Carlsbad Senior Center proposes providing a maximum of meals 19,610 meals annually in a congregate setting five days per week. 4.1.1 Each meal will contain at least 1/3 of the daily recommended dietary allowance and shall comply with the 2005 Dietary Guidelines for Americans. The meals will be prepared by the our food services caterer Essence Inc. Menus are proposed by the Food Services Caterer, reviewed by staff and approved by an A.I.S. Nutrition consultant to ensure the proposed meals meet the dietary standards. 42 4.2 The Carlsbad Senior center proposes to deliver a maximum of 9,340 meals to the homebound. Meals are prepared by our food services caterer and organized by our Home Meal Coordinator for delivery by volunteers. Quarterly visits to each home meal participant ensure feedback on the quality of our service and ensure they still meet the requirements to qualify for the program. Staff will take action to gain support from AIS and or social workers to assist in addressing any environmental or physical or abuse concerns. 4.3 We will provide Nutrition Education a minimum of four times annually. All nutrition guest speakers at congregate will be announced in the Carlsbad Senior Center Newsletter, announced at congregate, and promoted at the Center by flier. Home Meal participants receive printed materials, as well as visits from our Home Meal Coordinator. 4.4 In addition, the Carlsbad Senior Center proposes to provide 7,200 units of transportation annually to and from the center. This will be provided by City- owned buses and a van. All City van and bus drivers have a Class 2 license, follow strict safety standards and provide excellent customer service. 4.5 Plans are in place to ensure seniors with the greatest social and economic needs have priority. 3.3 - Target Population The target population is adults, 60 and older, who are at risk of isolation and or health risk due to lack of nutrition: 4.6 - Geographic Service Area 4.6.1 - The geographic area served is Carlsbad. 4.6.2 - Zip Codes served are: 92008,92009,92010 and 92011. 4.63 - 4.63.2 Our Dining site location is the Carlsbad Senior Center is located at 799 Pine Avenue in Carlsbad. Lunch is served Monday through Friday at 12:00 PM. The dining room is a dedicated facility for the nutrition program from 8:OOAM-1:OOPM. 4.7 - We understand the Contract period to be July 1,2006 - June 30, 2007, with four 1-year options through June 30,2011. 5. - Payment for Services: 5.1-52 - See Exhibit C. Rates to be determined by AIS. 43 6. - General Requirements for Service Delivery: 6.1 - Agree. 6.2 — Contractor is a public agency. 63 — The facility is accessible via public transportation on the North County Transit District (NCTD) bus route 321, and meets ADA and Title 24 regulations. 6.4.1-6.4.4 - The City of Carlsbad agrees and understands the funding components for the Nutrition program. 6.5 - Performance service levels will be met through repeat clients and attracting new clients through marketing. 6.6 — A.I.S. is referred to as a funding source on printed material. 6.7 - A.I.S. will be notified at lease 24 hours in advance of all media events and press releases 6.8 - The City of Carlsbad will make all requests for equipment to A.I.S in writing. 6.9 - Refer to the FY 06/07 Budget, Exhibit D to see at least a 15% match for program costs. 6.10 - The City of Carlsbad requires Respectful Workplace training for all staff members that encourages respect for cultural competency and diversity in the workplace. All City services are designed to meet the diverse population served. 6.11 - Procedures are in place to handle fraud and other Critical Incidents and will be reported to City of Carlsbad Recreation and Risk Management Departments and A.I.S. 44 4. Financial Information On the immediately following pages, please find documentation of the City of Carlsbad's financial situation including: 4.1-Budget 4.11 — Match information is provided in the Budget Forms, Exhibit D. 4.2 - Financial Statements - City of Carlsbad is a government agency funds are budgeted annually to ensure the program is supported. Statements of Net Assets are attached for the past three to show adequate cash flow. 4.2.1 - Balance Sheets 4.2.2 - Statement of Activities 4.2.3 - Statements of Cash Flows 4.2.4 - Auditor's Reports (See bound copies provided.) 45 CONTRACT PERIOD! 1MI/I007 CONTRACTOR NAMEl City Of CMlfbl* PROJECT NAMBi Nliltrttlon Program EXPENDITURES! PERSONNEL TRAVEL/TRAINING TftANSP/DEUVERY EQUIPMENT CONSULT/CONTR SVCS FOOD OTHER COSTS INDIRECTCOSTS REVENUE: PROGRAM INCOME OTHER REVENUE/CASH MATCH IN-KIND MATCH CONTRACT AMOUNT TOTAL REVENUE CONTRACT MEALS BREAKFAST MEALS NOON MEALS TOTAL SCOPE OF MEALS 4,092 12,856 16,950 I 01 int/crcrwcnwc « CXHIIIT 0.1 • >UD«CT FVVIMT TRANSPORTATION CONGREGATE HOME DELIVERED IN-KIND T-nii WIIC-1 T-IIIC-2 TOTAL •UOOFT MATCH 16,950 39,711 15,989 72,650 48,726 0 300 500 800 0 0 1,000 1,500 2,500 0 0 0 0 0 0 0 0 0 0 .,.,, ' . 79,421 40,722 120,143 o 500 500 1,100 0 0 0 16,950 | 120,932 59,2 000 11 197,193 48,726 38,943 22,511 36,700 59,211 9,340 778 65,546 131,647 197,193 48,726 GRANT CONTRACT AMOUNT AIS-EXHIBITD.1 12,ess 12,858 81,989 81,989 36,700 36,700 131,647 131,647 46 oo00 ooin ooH O CN e'-en H 00o o o CDvo 00o CN ino oN CNCPi O VD O CN CMH O O inino VOU) o VD HO O H O CM CNH O O fin 0 u>u>00 0 (N (SH O ino VOvo onoCM N O O PIfi VO I/)o vovo onofM (NHO O vovo ono fM CN O O voH U)o u>vo O 0 vo in inVD PIVD CNVD«*• fM VO NVI) CNVO CNVD (NVD CNVD VD in fNVO Or- r-en Or- o m or-on oH oH Or- rt a\ oH CMr-on CMi-cn o H CNr*01 O H CM PI CN PI PI VO voI-l PI vo VD H 47 (Sr- PIt- nr- rgi^o «t~o 5 I «J Q fc 48 z s 1*: * y 3 1 (• „ L K * | E E E i%s ^ > 1 1 M9 PM j 3 •* > • >:i J, Hf-f enro O rm ro o r- ro or-po p- c*0n n eno ro mo m CMom a\oPO onon m <non ro no *"!01 0>on m &f *& I oon in CM inCM inf> inCM in CM in CM in CM inCM in in CM in CM inCN { 9 C ffl I ooo r •wa ^00 •wCO •*00 PO00 00 n00 n00 00 00 PO00 PO00 ft§3ss i o f^&s 1 o i £gIssrf i c\ ^* Cnr- cn H VO VO enH * cnH VO vo" m HVO VO cn H VO VO 00 H VC VO 03H VO VO 00H VC 1C 00 HVO uT 00H 10 VO 00 H VC VO 00H VO VO 8 o0in H*f H ^* H ^ H ^ CM•V CM CM ^* CM CM 3 CM ^ CM*4* (2gO ^ O £w I CMroO\ OCMH r~p-o o H ^t-O O H p.r* 0 o H r-P*o oH 00 0 oH 00 0 oH 00f^.o oH 00r»O o 00p*o 0r-l 00r-o 0r-t 03f* O O H 00f^o oH | i J ^ ° s « IU3y ^js* .J X § * *i ** ISiii : : W2^ ->s , "i, *V- ^ l" "" » ^ III 2m i n^*<r> 0001 VO ^tCM n VO CN n VO*d*CM n in ^4CM n in N m in CM in^* CM n in^<CM m in CM m m (M in^*CM m in^* (M m )K8£2si 3i5§ K ^ 0 cn CO ^00 POm 00 VO nn00 VO mn00 VD n 00 vo" nn 00 VO CMn00 vo CMm00 VO CN 00 VO CMpn00 vo CNm 00 VO CM 00 VO CMn00 1C 1 5 J*ojSi CNrocn o CM H O\t-o oH onf~O oH O\r~o oH 00f-o oH COc-o oH r- o oH r-p^o or-l ^r-o o r-o ort r-o orH p. r»-o o H ^r-o o"H IU isBj2i 49 AOINO & INDEPENDENCE SERVICES FT 06/07 CONTRACTOR NAME: city or Carlsbad ******EX PENDITURE S****** /, PERSONNEL Check pay schtdub: Bi-weekly__ Twins/month Monthly HRS/ WEEK 20.0 20.0 HRS/ WEEK 20.0 20.0 HRS/ ITEEK 40.00 POSITION TITLE (OROUP BY SERVICES) PROGRAM AM/V/^fAfE/YT" Recreation Supervisor Home Meal Coordinator FRINGE BENEFITS: 2,400 SUBTOTALS 32,400 t~U(JU StKVIVtS Kitchen Aid Dishwasher FRINGE BENEFITS: 1,300 SUBTOTALS 16,100 / KANSP/UbLfVtH Y Drivers (2) Carl Hilda FRINGE BENEFITS: 1,650 SUBTOTALS 22,150 TOTAL 72,650 TRANSPORTATION T-111 8 8,500 7,000 1,450 16,950 16,950 CONGREGATE T-lll C-1 17,000 1,200 18,200 6,640 8,500 1,171 16,311 2,000 3,000 200 5,200 39,711 HOME DELIVERY Till C-2 13, 000 1,200 14-, 200 1,660 129 1,789 15,989 AIS EXHIBIT D.I 51 AGINO & INDEPENDENCE SERVICES FY 06107 CONTRACTOR NAME: city of Carlsbad //. TMVELSTRAININO (DESCRIPTION Miscellaneous Mileage for staff/volunteers TOTAL aoo TRANSPORTATION T-111 B 0 CONGREGATE •Mil C-1 300 300 HOME DELIVERY Till C-2 500 500 ///. TRANSP/DELIVERY | DESCRIPTION Vehicle Maintenance TOTAL 2,500 1, 000 1,000 1,500 1,500 IV. EQUIPMENT DESCRIPTION TOTAL I AIS EXHIBIT D.I 52 AGING ft INDEPENDENCE SERVICES FT OB/07 CONTRACTOR NAME: City of Carlsbad V. CONSULT/CONTR SVCS (DESCRIPTION TOTAL TRANSPORTATION T-III a CONGREGATE T-III C-1 HOME DELIVERV TIM C-2 V1. FOOD DESCRIPTION[DESCRIPTION Congregate lunch 19,610 x 4.05 Home Delivered Meals 9,340 X 4.36 TOTAL 120,143 79,421 79,421 40,722 40,722 VII. OTHER COSTS 1 DESCRIPTION Supplies TOTAL 1,100 100 100 500 500 500 500 AIS EXHIBIT D.I 53 AOINQ ft INDEPENDENCE SERVICES FT 05/06 CONTRACTOR NAME: City of Carlsbad VIII. INDIRECT COSTS DESCRIPTION TOTAL | TRANSPORTATION T-111 B CONGREGATE Till C-1 HOME DELIVERY Till C-2 /. PROGRAM INCOME I DESCRIPTION Transportation Congregate 19,610 x 1.98 Home Meal 9,340 X 2.41 TOTAL 65,546 4,092 4,092 38,943 38,943 22,511 22,511 //. OTHER REVENUE/CASH MATCH 1 DESCRIPTION TOTAL * *** *'IN-KIND MATCH*' (DESCRIPTION Congregate Volunteers 5,324 0 6.75 hr. Home Meal Volunteers 1,894 x 6.75 hr. TOTAL 48,726 35,940 35,940 12,786 12,786 AIS EXHIBIT D.I 54 CITY OF CARLSBAD, CALIFORNIA Statement of Net Assets June 30,2003 Primary Government ASSETS Cash and investments Receivables: Taxes Accounts, net Other Due from other governments Inventories Prepaid items Loans receivable Deposits Restricted assets: Cash and investments Accrued interest Internal balances Capital assets: Land Buildings and other structures Improvements other than buildings Machinery and equipment Infrastructure Construction in progress Sewage treatment facility Less accumulated depreciation Total capital assets Total assets Governmental Activities $ 303,749,655 6,562,459 450,677 282,558 3,084,307 117,304 530,133 9,464,443 3,196,408 669,684 15,600 2,737,200 54,385,184 66,638,374 10,384,245 21,463,208 57,431,872 80,252,719 - (25,508,118) 265,047,484 $ 595,907,912 Business-type Activities $ 124,330,827 58,695 2,967,019 - 1,131,787 525,304 7,212 - - 1,694,695 28,557 (2,737,200) 8,663,600 2,258,064 5,556,571 * 1,565,983 128,559,111 37,792,947 35,903,734 (45,241,825) 175,058,185 $ 303,065,081 Total $ 428,080,482 6,621,154 3,417,696 282,558 4,216,094 642,608 537,345 9,464,443 3,196,408 2,364,379 44,157 - 63,048,784 68,896,438 15,940,816 23,029,191 185,990,983 118,045,666 35,903,734 (70,749,943) 440,105,669 $ '898,972,993 The notes to the financial statements are an integral part of this statement. 55 CITY OF CARLSBAD, CALIFORNIA Statement of Net Assets (Continued) June 30, 2003 Primary Government LIABILITIES Accrued liabilities Accrued interest payable Due to other governments Estimated claims payable Deposits payable Current liabilities payable from restricted assets - accrued interest Deferred revenue Noncurrent liabilities: Due within one year Due in more than one year, net of deferred charges and unamortized issuance costs of $644,083 Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for: Capital assets Other purposes Unrestricted Total net assets Governmental Activities $ 8,456,760 311,429 109,659 3,015,843 402,528 - 632,564 1,220,144 16,278,507 30,427,434 248,218,517 165,477,914 34,854,737 116,929,310 $ 565,480,478 Business-type Activities $ 3,085,307 - 2,300,045 - 384,690 219,995 1,147,349 1,976,975 8,832,405 17,946,766 163,206,299 96,666,368 - 25,245,648 $ 285,118,315 Total $ 11,542,067 311,429 2,409,704 3,015,843 787,218 219,995 1,779,913 3,197,119 25,110,912 48,374,200 411,424,816 262,144,282 34,854,737 142,174,958 $ 850,598,793 The notes to the financial statements are an integral part of this statement. CITY OF CARLSBAD, CALIFORNIA Statement of Net Assets June 30, 2004 Primary Government ASSETS Cash and investments Receivables: Taxes Accounts, net Other Due from other governments Inventories Prepaid items Loans receivable Restricted assets: Cash and investments Accrued interest Internal balances Capital assets: Land Buildings and other structures Improvements other than buildings Machinery and equipment Infrastructure Construction in progress Sewage treatment facility Less accumulated depreciation Total capital assets Total assets Governmental Activities $ 343,933,119 7,165,289 266,845 314,012 3,110,778 117,735 408,838 10,188,243 659,500 15,580 4,097,419 55,152,578 66,853,662 10,873,878 21,209,462 1 12,905,006 61,768,235 - (30,416,447) 298,346,374 $ 668,623,732 Business-type Activities $ 124,552,184 $ 68,803 3,430,721 - 4,386,095 578,721 - - 953,706 21,300 (4,097,419) 8,663,600 2,258,064 5,556,571 1,568,847 138,271,570 48,438,902 37,738,531 (48,582,225) 193,913,860 $ 323,807,971 $ Total 468,485,303 7,234,092 3,697,566 314,012 7,496,873 696,456 408,838 10,188,243 1,613,206 36,880 • 63,816,178 69,111,726 16,430,449 22,778,309 251,176,576 110,207,137 37,738,531 (78,998,672) 492,260,234 992,431,703 The notes to the financial statements are an'integral part of this statement. 57 CITY OF CARLSBAD, CALIFORNIA Statement of Net Assets (Continued) June 30,2004 Primary Government LIABILITIES Accrued liabilities Accrued interest payable Due to other governments Estimated claims payable Current portion of long-term debt Deposits payable Current liabilities payable from restricted assets - accrued interest Deferred revenue Noncurrent liabilities: Due in more than one year, net of deferred charges and unamortized issuance costs of $559,305 Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for: Capital assets Other purposes Unrestricted Governmental Activities $ 13,194,045 288,699 388,119 3,607,432 1,069,907 144,749 - 551,099 15,208,600 34,452,650 282,727,367 140,837,356 54,800,201 155,806,158 Business-type Activities $ 6,816,084 - 3,100,083 - 805,560 466,073 167,483 734,372 8,090,361 20,180,016 183,234,445 102,585,081 - 17,808,429 Total $ 20,010,129 288,699 3,488,202 3,607,432 1,875,467 610,822 167,483 1,285,471 23,298,961 54,632,666 465,961,812 243,422,437 54,800,201 173,614,587 Total net assets $ 634,171.082 $ 303,627.955 $ 937.799.037 The notes to the financial statements are an integral part of this statement. 58 CITY OF CARLSBAD, CALIFORNIA Statement of Net Assets June 30,2005 Primary Government ASSETS Cash and investments Receivables: Taxes Accounts, net Other Due from other governments Inventories Prepaid items Loan and reimbursement receivables Restricted assets: Cash and investments Accrued interest Internal balances Capital assets: Land Buildings and other structures Improvements other than buildings Machinery and equipment Infrastructure Construction in progress Sewage treatment facility Less accumulated depreciation Total capital assets Total assets Governmental Activities $ 387,803,652 7,637,383 453,066 223,851 4,757,145 185,368 428,046 11,433,317 659,708 15,580 5,497,419 57,086,762 69,203,460 17,629,241 21,890,701 155,795,788 72^09,568 - (37,035,990) 356,779,530 $ 775,874,065 Business-type Activities $ 123,414,224 37,105 3,864,943 - 2,051,677 546,224 - 437,510 953,706 21,300 (5,497,419) 8,663,600 16,208,704 5,556,571 1,535,443 159,709,825 40,328,185 40,318,093 (52,142,444) 220,177,977 $ 346,007,247 Total S 511,217,876 7,674,488 4,318,009 223,851 6,808,822 731,592 428,046 11,870,827 1,613,414 36,880 - 65,750,362 85,412,164 23,185,812 23,426,144 315,505,613 112,537,753 40,318,093 (89,178,434) 576,957,507 $ '1,121,881,312 The notes to the financial statements are an integral part of this statement 59 CITY OF CARLSBAD, CALIFORNIA Statement of Net Assets (Continued) Jane 30,2005 Primary Government LIABILITIES Accrued liabilities Accrued interest payable Due to other governments Estimated claims payable Current portion of long-term debt Deposits payable Current liabilities payable from restricted assets - accrued interest Unearned revenue Noncurrent liabilities: Due in more than one year, net of deferred charges and unamortized issuance costs of $497,365 Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for: Capital assets Otter purposes Unrestricted Total net assets Governmental Activities S 12,022,225 270,683 3,084,898 5,620,106 1,036,662 577,334 - 999,612 14,170,704 37,782,224 342,231,872 164,334,833 78,913,066 152,612,070 $ 738,091,841 Business-type Activities $ 6,595,730 - 4,421,084 - 639,079 574,168 157,169 860,410 7^91,155 20,638,795 208,964,249 100,597,456 - 15,806,747 S 325368,452 Total $ 18,617,955 270,683 7,505,982 5,620,106 1,675,741 1,151,502 157,169 1,860,022 21,561,859 58,421,019 551,196,121 264,932,289 78,913,066 168,418,817 $ '1,063,460,293 The notes to the financial statements are an integral part of this statement. 60 Financial Status Report Prepared by the Finance Department December 31, 2005 This report summarizes the City of Carlsbad's General fund revenues and expenditures for the first half of the fiscal year. It compares revenues and expenditures for the first six months of both fiscal years. In addition, the financial status of the Water and Sanitation Enterprises and the Village Project Area of the Redevelopment Agency will be addressed. This report is for internal use only. The figures presented here are unaudited and have not been prepared in accordance with Generally Accepted Accounting Principles (GAAP). Carlsbad's revenue trends appear to mirror the San Diego region in general. Therefore, on a monthly basis this report will provide the most recent economic data for the area: The San Diego County Economic Indicators. We believe this information provides the reader with some insight on the direction of the local economy. SAN DIEGO ECONOMIC INDICATORS SAN DIEGO COUNTY ECONOMIC INDICATORS October 2005 9UI II MilI!!!,1!H ii H••*••••• «*»•• , VDown 0.10% Index of Leading Economic Indicators Down Building Permits Unemployment Insurance Stock Prices Consumer Confidence Help Wanted Advertising National Economy Source: University of San Diego School of Business Administration, USD Index of Leading Economic Indicators, December 14, 2005. 61 Financial Status Report According to the USD Index of Leading Economic Indicators Report: The University of San Diego's Index of Leading Economic Indicators for San Diego County was down in the two latest reporting periods, September and October. Components down in both months were building permits, consumer confidence, and help wanted advertising. The only component that was positive in both months was initial claims for unemployment insurance. There were mixed results as far as local stock prices and the outlook for the national economy was concerned. The declines in September and October mean the USD Index has now declined for three months in a row. However, other than a big drop in September, there has not been a significant change in the Index since May. It has changed in either direction by only 0.1 percent in five of the last six months. The implication is that the economy is basically on a stable trajectory at this point. The forecast is that San Diego County is likely to experience continued economic growth for the year ahead, although it may be a little slower than in recent years. The forecast is for job growth of roughly 17,500, with the local unemployment rate to edge up slightly to 4.5 percent. Residential units authorized by building permits plunged in October. The 634 units authorized for the month was the lowest level since March 1997. Through October, residential units authorized were down almost four percent compared to the same period in 2004. The labor market variables remain mixed. Initial claims for unemployment insurance have been the most consistent positive component in the USD Index, having been up now for six months in a row. This has been offset by a downturn in help wanted advertising, which has been down for exactly the same period. The net result is a relative stable local unemployment rate of 4.4% for October. Local stock prices dipped in October, which broke a modest five-month winning streak. Consumer confidence continues to exert a strong negative influence, having fallen now for 10 consecutive months. The consumer confidence index calculated by the San Diego Union-Tribune is down nearly 20% on a year-to-year basis. As the latest survey (October) was taken during the heat of the special election campaign, the political turmoil surrounding the City of San Diego probably had an impact in terms of the negative local outlook by consumers. It remains to be seen whether the election of a new mayor can turn that situation around. The outlook for the national economy was very erratic during September and October, with a big drop in the national Index of Leading Economic Indicators in September, followed by a big jump in that component in October. The national economy overall appears to be in good health, with the GDP in the third quarter growing at a solid 4.3 percent rate.1 TOP GENERAL FUND REVENUES FOR SALE Property Taxes ($13.9 million) - In December, the City began to see a much larger flow of property tax revenues. Property taxes reflect a 15% increase over fiscal year 2004-05. The larger than anticipated increase in property taxes to date is primarily due to two reasons: the continued rise in North County median home prices and the timing of property tax payments received from the County. According to the most recent County of San Diego Assessor's Office report, assessed values in Carlsbad have increased by 12.1% for fiscal year 2005-06. Sales Taxes ($10.4 million) - During the first half of the new fiscal year, sales tax revenues are $710,000 (or 6%) lower than the same time period in the previous fiscal year. Sales tax revenues to date represent actual sales tax receipts for the second and third quarters of the calendar year, as well as the first advance of the City's fourth quarter sales tax revenues. Advances are based on prior year activity, and are not a true indicator of the current economy. The receipts have also been impacted by the "Triple Flip", which reduced the advances by 25%. The first "Triple Flip" payment to the City will be received in January 2006. For sales occurring in the second calendar quarter of 2005, key gains could be seen in apparel stores, restaurants, and new auto sales. During the same period, key declines could be seen in retail building University of San Diego School of Business Administration, USD Index of Leading Economic Indicators, "Leading Economic Indicators Down in September and October," December 14, 2005. 62 Financial Status Report materials, office equipment and miscellaneous retail. The largest economic segments in the City continue to be new auto sales, department stores, restaurants, apparel stores, and miscellaneous retail. Together, they generate 68% of the City's sales tax revenues. Excluding one-time payments received as the result of audit findings, payments for previous quarters, etc., actual sales tax transactions were up by 5.6% for sales occurring in the twelve months ended June 30, 2005 over the same twelve-month period last year. In this fiscal year, sales taxes are expected to increase by a total of 8%. These projections assume a base increase of 5.6% plus additional amounts for new retail sites locating in the City. The base increase would have been closer to 6.5% if not for the implementation of the "Triple Flip" required under the State's 2003-04 budget. Transient Occupancy Tax ($6.1 million) - Transient Occupancy Taxes (TOT) for the first six months reflect an increase of $866,000, 17% over the previous year. Increased tourism throughout the City accounted for most of the variance. Another contributing factor to this increase is the reopening of rooms at the La Costa Resort and Spa. Last fiscal year, these rooms were under construction. In addition to these factors, timing differences account for the remaining change in revenues for the year. Year-to-date TOT figures represent taxes collected on hotel receipts through the month of November 2005. Development-Related Revenues ($2.7 million) - Development-related revenues, which include building permits, planning fees, building department fees, and engineering fees, reflect a slight increase year-to-date. These fees are paid by developers to cover the cost of reviewing and monitoring development activities such as plan checks and inspections. The largest development-related revenue source year-to-date is engineering plan check fees. Some of the activity in December included developments at Bressi Ranch, Crescent Del Sol Estates (8 residential homes), four industrial buildings on the Fox Miller property, and expansion of the La Costa Resort & Spa. Another source of development-related revenue is building permits, up 1% compared to last fiscal year. The increase in building permit revenue is derived from increases in the valuation of new construction, the number of building permits issued, and higher building fees. The valuation of new construction in the current fiscal year is just under $201 million, while it was just over $193.3 million in the previous fiscal year, a 4% increase. For the fifth month in a row, residential unit permitting fell below 100 units for the month. All the permitting in December was for developments in the Northwest Quadrant; four condominium units at the Pine Street Condos and a second dwelling unit. For the first half of the fiscal year, 465 residential permits were issued, as compared to 729 permits issued during the same period last year. December was another busy month for new reportable non-residential space. Seventeen permits were issued for a total of 244,962 square feet. Fourteen of these permits (205,462 square feet) are for industrial buildings at the Palomar Forum industrial center. The remaining permits included a new industrial building at the Carlsbad Corporate Center, a new restaurant on Avenida Encinas and a small commercial building at Poinsettia Village. Year-to-date, there has been a combined 743,668 square feet in commercial/industrial permits issued, as compared to 244,040 square feet at this time in fiscal year 2005. Business License Tax ($1.6 million) - Business license revenues have increased $103,000, 7% over fiscal year 2005 figures. This increase is attributable mainly to an increase in the number of licensed businesses compared to the prior year. There are currently 8,143 licensed businesses operating within the City, up 268 licenses from last year. Of this figure, 5,760 businesses are located in Carlsbad, with 2,431 of these businesses home-based. 63 Financial Status Report Income from Investments and Property ($1.5 million) - For the first six months of the new fiscal year, income from investments and property is up $140,000 compared to the previous year. The increase is the combination of higher interest income (up 7%) combined with an increase in income from the sale and rental of City-owned property (up 22%). Up10% UP8% 168% Interest income is up due to the net effect of a 4% decrease in the average cash balance, offset by an 11% increase in the average yield on the portfolio for the first half of the year. Income from property rentals and sales is up compared to the previous year, primarily due to increased parking lot rentals at the Farmer's building, additional recreation site rentals and increased cell site leases. Interdepartmental Charges ($1.3 million) - Interdepartmental charges are $93,000, or 8% higher than last year. These charges are generated through engineering overhead charged to capital projects and miscellaneous interdepartmental expenses charged to funds outside the General fund for services performed by departments within the General fund. The increase through December is due to an increase in interdepartmental charges to funds outside the General fund, reflecting an updated cost allocation plan as well as additional engineering overhead charged to City's various capital projects. Other Intergovernmental Revenues ($1.2 million) - Other intergovernmental revenues include miscellaneous receipts received from the State or Federal governments, as well as local school districts. Included in the $1.2 million received this year are state library grants, senior nutrition grant funds, a federal museum grant, reimbursements for Peace Officer Standards and Training (POST) expenses, state mandated costs reimbursements, school resource officer reimbursements from the school districts, and money received from the State of California and County of San Diego for police task force reimbursements. A major factor in this year's increase has come from amounts billed to the Federal Highway Administration and amounts received from both FEMA and OES for assistance with the 2005 winter storm damage in the City. Franchise Taxes ($1.1 million) - Franchise fees come from public utility sources such as San Diego Gas & Electric (SDG&E), trash collection franchises, and cable franchises conducting business within City limits. Year-to-date franchise fees are up $88,000 over the same period last year due primarily to an increase in the quarterly franchise taxes paid by Adelphia (up 8%) and Coast Waste Management (up 10%) for the second and third quarters of the calendar year. Approximately 58% of the total franchise fee revenue anticipated for the year will be collected from SDG&E during the month of April 2006. Recreation Fees ($916.000) - Recreation fees are generated through instructional classes, youth and adult sports, the triathlon, and other special events, day trips, various aquatic programs, and lagoon permits. Year-to-date recreation fee revenue is $79,000 higher than the previous fiscal year. The "*"*' largest factor in this year's increase is the fact that this year's triathlon was held in July while last year's triathlon was held in June; two different fiscal years (a difference of $105,000). In addition to the triathlon, the City has seen increased participation in instructional classes, youth sports and the various aquatics programs. These increases were partially offset by a reduction in senior trip/class revenues. This reduction is merely a timing difference in the recording of senior trip/class revenues; a result of recently implementing the CLASS System to register and account for senior programs. " I 64 Financial Status Report Ambulance Fees ($719.000) - The City bills any individual who is transported in one of the City's ambulances. Through December 2005, receipts from ambulance fees are up 8%, or $50,000 higher than fiscal year 2004-05. Ambulance fees can fluctuate from month to month based on the number of calls. Although the number of ambulance calls is up for the year, the increase was partially offset by an increase in Medicare adjustments (Medicare claims are reimbursed to the City at substantially reduced rates). ADDITIONAL GENERAL FUND REVENUES Although the top General fund revenues represent approximately 94% of all General fund revenues, the City does have some other revenue sources, although much smaller in scale. Each month, we will highlight other revenue sources to give you some insight as to how these revenues are derived and how they are doing in the current fiscal year. Homeowners' Exemptions ($56.000) - When property taxes are calculated on a particular parcel of property, the first $7,000 of property value is excluded from the property tax calculation. The State then reimburses the City for this mandated exemption. This reimbursement is entitled Homeowners' Exemption revenue and is shown under intergovernmental revenues. Fines and Forfeitures ($465.000) - Fines and forfeitures represent fees collected for code violations, parking citations, overdue fines, and returned checks. The City recognizes revenues when the citizen pays the fine or forfeiture, as opposed to when the fine is imposed. Decreased revenues received by the City from the court system for our share of moving violation fines, as well as a reduction in parking citation billings, account for the lower revenues in the current year. Down 65 Financial Status Report EXPENDITURES Total General fund expenditures and encumbrances through December 2005 are $55.8 million, compared to $49.2 million at the same time last year. This leaves $63.9 million, or 53.4%, available through the fiscal year-end on June 30, 2006. If funds were spent in the same proportion as the previous year, the General fund would have 54.4% available. Excluding the transfers out, contingencies, and non-departmental charges, the percentage available at December 31, 2005 is 56.4%, essentially the same as the 56.2% available at December 31, 2004. Some of the larger factors reflected in the increase in expenditures for the current year includes an increase in retirement and health insurance rates, costs related to the 2005 winter storms, additional communication-related expenditures and the purchase of the new radio frequency identification system in the City's libraries. The City Council has allocated $2.3 million out of the General fund budget to be available for unanticipated emergencies or unforeseen program needs. As of December 31, 2005, $165,000 has been authorized out of the contingency account, as shown in the chart below. CONTINGENCY ACCOUNT USE OF FUNDS EXPLANATION AMOUNT DATE RESOLUTION NUMBER ADOPTED BUDGET USES: Emergency Donation to the Victims of Hurricane Katrina Enhanced City Enforcement Efforts in the Downtown Village Area Temporary Pump Rental for Calavera Dam TOTAL USES AVAILABLE BALANCE $2,300,000 (50,000) 09/06/2005 (65,000) 10/08/2005 (50.000) 12/06/2005 2005-277 2005-313 CMWD 1262 (165,000) $2,135,000 Detailed schedules of General fund revenues and expenditures are provided on the following pages. 66 Financial Status Report GENERAL FUND REVENUE COMPARISON TAXES PROPERTY TAX SALES TAX TRANSIENT TAX FRANCHISE TAX BUSINESS LICENSE TAX TRANSFER TAX TOTAL TAXES INTERGOVERNMENTAL VEHICLE LICENSE FEES HOMEOWNERS EXEMPTIONS OTHER TOTAL INTERGOVERNMENTAL LICENSES AND PERMITS BUILDING PERMITS OTHER LICENSES * PERMITS TOTAL LICENSES & PERMITS CHARGES FOR SERVICES PLANNING FEES BUILDING DEPARTMENT FEES ENGINEERING FEES AMBULANCE FEES RECREATION FEES OTHER CHARGES OR FEES TOTAL CHARGES FOR SERVICES FINES AND FORFEITURES INCOME FROM INVESTMENTS & PROPERTY INTERDEPARTMENTAL CHARGES OTHER REVENUE SOURCES TOTAL GENERAL FUND EXPECTED BUDGET AS OF 12/31/05 $13.439,854 12,097,088 5,348,060 014,374 1,610.779 471,520 33,881,674 87,199 58,150 218,978 364,327 612,486 479,572 1,092,058 244,659 437,264 655,570 709,500 876,357 448,999 3,372450 482,116 1,480,000 1,350,000 426,985 $42,449,511 m ACTUAL FY200S AS OF 12/31/04 $12,018,560 11,116,561 5,240,505 975,656 1,454,729 630,607 31,436,618 370,356 53,265 466,814 890,435 754,178 593,350 1,347,628 405,878 534,132 971.224 668,507 837,959 375,654 3,793,364 495,035 1,383,251 1,224,949 530,457 $41,101,627 ACTUAL FY2006 AS OF 12/31/05 $13,860,855 10,406,607 6,106,555 1,063,306 1,558,081 676,670 33,672.074 268,999 56,350 1,204,991 1,530,340 762,697 569,764 1,332,461 423.339 544,244 993,530 718.970 916,462 280,361 3,876,906 464,603 1,523,294 1,318,264 382,896 $44,100,838 CHANGE FROM YTD 2005 TO YTD2006 $1,642.295 (709,954) 866,050 87,650 103,352 46,063 2,235,456 (101,357) 3,085 738.177 639,905 8,519 (23,586) (15.067) 17,461 10,112 22,306 50,463 78,503 (95,293) 83,552 (30,432) 140,043 93,315 (147.661) $2,999,211 PERCENT CHANGE 15% -6% 17% 9% 7% 7% 7% -27% 6% 158% 72% 1% -4% -1% 4% 2% 2% 8% 9% -25% 2% •6% 10% 8% -28% 7% (1) Calculated General fund revenues are 3.9% above budget estimates as of December 2005. 67 Financial Status Report 8 GENERAL FUND EXPENDITURE STATUS BY DEPARTMENT TOTAL BUDGET AMOUNT OEPT DESCRIPTION FY 2005-06 COMMITTED (b) POLICY/LEADERSHIP GROUP CITY COUNCIL $451,221 $175,607 CITY MANAGER 1.738,626 710,617 COMMUNICATIONS 1,124,861 837,986 CITY CLERK 203,332 87,135 CITY ATTORNEY 1,340,710 523,996 CITY TREASURER 207,123 73,950 TOTAL POLICY/LEADERSHIP 5,065,873 2,409,291 ADMINISTRATIVE SERVICES ADMINISTRATION 780,601 302,809 FINANCE 3,629,876 1,372,744 HUMAN RESOURCES 3,212.295 1,168,233 RECORDS MANAGEMENT 907,940 365,872 TOTAL ADMINISTRATIVE SERVICES 8,530,712 3,209,658 PUBLIC SAFETY POLICE 24,392,815 11,091,189 FIRE 14,839.610 6,614,869 TOTAL PUBLIC SAFETY 39,232,425 17,706,058 COMMUNITY DEVELOPMENT COMMUNITY DEVELOPMENT ADMIN 2,641,949 466,580 HIRING CENTER 85,004 82.899 GEOGRAPHIC INFORMATION 394.332 242,867 ECONOMIC DEVELOPMENT 238.979 94,523 COMMUNITY PROMOTION (CCVB) 341.940 254,001 PLANNING 3,842,705 1,822,701 BUILDING 2,072,692 1,170,322 TOTAL COMMUNITY DEVELOPMENT 9,617,601 4,133,893 COMMUNITY SERVICES PARK PLANNING & RECREATION 7,253,335 2,485,557 SENIOR PROGRAMS 918.587 473,505 LIBRARY 11,161,907 4,761.911 CULTURAL ARTS 1,184,306 416.865 TOTAL COMMUNITY SERVICES 20,518,135 8,137,838 PUBLIC WORKS PUBLIC WORKS ADMINISTRATION 1,276,343 437,983 ENGINEERING 7,575,535 3,751,525 PARKS 4,846,186 2.199,446 STREETS & TRAFFIC SIGNALS 4.998,690 1,979,642 FACILITIES 3.749.479 2,027,117 TOTAL PUBLIC WORKS 22,446,233 10,395,713 NON-DEPARTMENTAL & CONTINGENCY OTHER NON-DEPARTMENTAL (a) 6,194.582 4,069.672 TRANSFERS OUT 5.925,000 5,700,000 CONTINGENCY 2,135,000 0 TOTAL NON-DEPT & CONTINGENCY 14,254,582 9,769,672 TOTAL GENERAL FUND $119,665,561 $55,762,123 AS OF 12/31/05 AVAILABLE BALANCE $275,614 1.028,009 286,875 116,197 816,714 133,173 2,656,582 477,792 2,257,132 2.044,062 542,068 5,321,054 13,301,626 8,224,741 21,526,367 2.175,369 2,105 151,465 144,456 87,939 2,020,004 902,370 5,483,708 4,767,778 445,082 6,399,996 767,441 12,380,297 838.360 3,824,010 2,646,740 3,019,048 1,722,362 12,050,520 2,124,910 225,000 2.135.000 4,484,910 $63,903,438 % AVAILABLE* 61.1% 59.1% 25.5% 57.1% 60.9% 64.3% 52.4% 61.2% 62.2% 63.6% 59.7% 62.4% 54.5% 55.4% 54.9% 82.3% 2.5% 38.4% 60.4% 25.7% 52.6% 43.5% 57.0% 65.7% 48.5% 57.3% 64.8% 60.3% 65.7% 50.5% 54.6% 60.4% 45.9% 53.7% 34.3% 3.8% 100.0% 31.5% 53.4% (a) Other non-departmental expenses include property tax administration fees, assessment district administration, cttywide litigation expenses, 2005 storm damage costs and other items not attributed to a specific department. (b) Total committed includes expenditures and encumbrances. * Amount available would be 54.4% if funds were spent in the same proportion as the previous year. 68 Financial Status Report WATER ENTERPRISE WATER OPERATIONS FUND DECEMBER 31, 2005 REVENUES WATER SALES CHARGES FOR CURRENT SERVICES PROPERTY TAXES FINES, FORFEITURES & PENALTIES INTEREST OTHER REVENUES TOTAL OPERATING REVENUE EXPENSES STAFFING INTERDEPARTMENTAL SERVICES PURCHASED WATER MWD/CWA FIXED CHARGES OUTSIDE SERVICES/MAINTENANCE DEPRECIATION/REPLACEMENT CAPITAL OUTLAY MISCELLANEOUS EXPENSES TOTAL OPERATING EXPENSES OPERATING INCOME/(LOSS) BUDGET FY 2005-06 14,031,199 4,000,620 2,032,029 255,000 552,423 705,828 21,677,099 2,804,202 2,171,385 11,200,000 2,171,924 723,774 2,593,000 366 1,048,337 22,712,988 (1,135,889) YTD 12/31/2004 7,539,606 1,987,921 829,021 129,674 217,256 314,346 11,017,824 1,204,689 1,067,712 5,162,987 869,920 151,064 1,626,000 1,740 359,453 10,443,565 574,259 YTD 12/31/2005 7,999,885 2,075,912 948,465 125,205 264,517 289,394 11,703,378 1,217,896 1,087,426 5,349,180 878,130 243,917 1,743,000 0 331,571 10,851,120 852,268 CHANGE FROM YTD 2004-05 TO YTD 2005-06 460,279 87,991 119,444 (4,469) 47,261 (24,952) 685,554 13,207 19,714 186,193 8,210 92,853 117,000 (1,740) (27,882) 407,555 277,999 PERCENT CHANGE 6.1% 4.4% 14.4% -3.4% 21.8% -7.9% 6.2% 1.1% 1.8% 3.6% 0.9% 61.5% 7.2% -100.0% -7.8% 3.9% 48.4% Revenues • The increase in water sales can be tied directly to the 6.1% increase in the number of water unit sales. The higher water sales in the current year are a reflection of the wet winter the City experienced last year. • Additional ready-to-serve revenues from the recent growth in development accounts for the higher charges for current services. • Increased property taxes are the result of higher assessed value within the water district's boundaries. • Efforts to work with our customers to ensure the timely payment of utility bills are reflected in the reduction in fines, forfeitures and penalties. • The increase in interest income is the combination of a 3% increase in the average daily cash balance and an 11% increase in the average yield on the portfolio for the first six months of the fiscal year. • The drop in other revenues is the result of a timing difference in recording agricultural water credits received from the San Diego County Water Authority (SDCWA) as well as a reduction in the recording of engineering labor charged to water projects. Last year, the amount of labor charged to the recycled water phase II project was much higher, whereas this year, the project is nearing completion. Expenses » Although the Enterprise has experienced higher retirement and health insurance costs, current year vacancies from recent retirements has partially offset staffing expenses year-to-date. . Higher purchased water costs are the result of a 9% rate increase by SDCWA that went into effect on January 1, 2005, partially offset by a 5% reduction in the amount of water purchased. Purchased water costs lag water sales by approximately one month. Outside services and maintenance expenses are up due to the Enterprise's share of a manhole rehab project and for our share of slip lining for ocean outfall, both with the Vallecitos Water District. Higher meter expenses last fiscal year associated with the rapid rate of new home development that was occurring at that time, led to a reduction in miscellaneous expenses in the current fiscal year. 69 Financial Status Report 10 SANITATION ENTERPRISE SEWER OPERATIONS FUND REVENUES CHARGES FOR CURRENT SERVICES INTEREST OTHER REVENUES TOTAL OPERATING REVENUE EXPENSES STAFFING INTERDEPARTMENTAL SERVICES ENCINA PLANT SERVICES OUTSIDE SERVICES/MAINTENANCE DEPRECIATION/REPLACEMENT CAPITAL OUTLAY MISCELLANEOUS EXPENSES TOTAL OPERATING EXPENSES OPERATING INCOME/LOSS DECEMBER 31 ,2005 BUDGET FY 2005-06 6,843.212 194,283 241,640 7,279,135 1,165,181 967,234 2,713,021 1,013,030 2,469,000 4,472 346,426 8,678,364 (1,399,229) YTD 12/31/2004 3,195,089 79,222 116,735 3,391,046 444,168 506,019 570,820 99,557 1,473,000 3,289 149,939 3,246,792 144,254 YTD 12/31/2005 3,420,736 95,298 131,829 3,647,863 476,266 485,324 546,848 100,611 1,578,500 4,441 154,019 3,346,009 301,854 CHANGE FROM YTD 2004-05 TO YTD 2005-06 225,647 16,076 15,094 256,817 32,098 (20,695) (23,972) 1,054 105,500 1,152 4,080 99,217 157,600 PERCENT CHANGE 7.1% 20.3% 12.9% 7.6% 7.2% -4.1% -4.2% 1.1% 7.2% 35.0% 2.7% 3.1% 109.3% Revenues • The increase in charges for current services is primarily the result of additional new residential sewer customers, as well as a 3.85% rate increase that went into effect on August 1, 2005. • Higher interest income is the combination of a 2% increase in the average cash balance for the year, combined with an 11% increase in the average yield on the portfolio for the first six months of the fiscal year. • Other revenues reflect a 13% increase, the result of additional engineering overhead charged to the various sewer projects. Expenses • Staffing costs reflect increased retirement expenses. • A reduction in engineering service and utility billing expenses charged to sewer operations can be seen in the lower interdepartmental services. • Encina operating expenses are billed quarterly based upon their annual budget. • Capital outlay expenses reflect the purchase of a pump in the current fiscal year. The purchase of additional software used in the Public Works maintenance management program accounts for the higher miscellaneous expenses. 70 Financial Status Report 11 REDEVELOPMENT AGENCY CARLSBAD REDEVELOPMENT AGENCY VILLAGE PROJECT AREA OPERATIONS, DEBT SERVICE AND CAPITAL FUNDS DECEMBER 31, 2005 REVENUES PROPERTY TAXES INTEREST OTHER REVENUES TOTAL OPERATING REVENUE EXPENSES STAFFING INTERDEPARTMENTAL SERVICES RENTALS & LEASES DEBT EXPENSE CAPITAL OUTLAY OUTSIDE SERVICES, MAINT & MISC TOTAL OPERATING EXPENDITURES TOTAL OPERATING REVENUES OVER EXPENDITURES BUDGET FY 2005-06 1,846,000 20,000 88,054 1,954,054 172,089 61,270 159,448 1,245,612 721,194 154,036 2,513,649 (559,595) YTD 12/31/2004 750,507 12,035 52,134 814,676 56,909 18,487 128,855 720,664 7,814 24,246 956,975 (142,299) YTD 12/31/2005 918,367 15,488 58,240 992,095 80,360 30,635 135,241 725,639 0 103,560 1,075,435 (83,340) CHANGE FROM YTD 2004-05 TO YTD 2005-06 167,860 3,453 6,106 177,419 23,451 12,148 6,386 4,975 (7,814) 79,314 118,460 58,959 PERCENT CHANGE 22.4% 28.7% 11.7% 21.8% 41.2% 65.7% 5.0% 0.7% -100.0% 327.1% 12.4% -41.4% up22% Revenues • Assessed values for the year have increased by almost 19% in the Village Redevelopment Area. Higher property taxes to date are the result of this increase as well as a timing difference in tax collections. • Increased interest revenue is the result of a higher daily average cash balance combined with an 11% increase in the yield on the portfolio for the year. • Higher permit and building rental revenues in the current fiscal year are the primary reason for the increase in other revenues. Expenditures • Staffing costs through December 2005 are up by 41% from the prior fiscal year. This is the result of a reallocation of staff salaries within the various sections of the Redevelopment Agency, normal salary and benefit increases, and a vacant position during a portion of the previous fiscal year that has now been filled. • Higher interdepartmental charges are the result of increased information technology expenses related to a reallocation of interdepartmental charges in the prior fiscal year. Regularly scheduled lease increases account for the increase in rentals and leases. The decrease in capital outlay is attributable to a new copier purchased last fiscal year. Outside services, maintenance and miscellaneous expenses have increased due to a contract with the Community Land Use & Economics Group to perform a retail market analysis of the Village area. 12% 71 Financial Status Report Prepared by the Finance Department September 30, 2005 This report summarizes the City of Carlsbad's General fund revenues and expenditures for the first quarter of the new fiscal year. It compares revenues and expenditures for the first three months of both fiscal years. In addition, the financial status of the Water and Sanitation Enterprises and the Village Project Area of the Redevelopment Agency will be addressed. This report is for internal use only. The figures presented here are unaudited and have not been prepared in accordance with Generally Accepted AccountinaPrinciples (GAAP). K ^u.umy Carlsbad's revenue trends appear to mirror the San Diego region in general. Therefore on a monthly basis this report will provide the most recent economic data for the area: The San Diego County Economic Indicators. We believe this information provides the reader with some insight on the direction of the local economy. SAN DIEGO ECONOMIC INDICATORS SAN DIEGO COUNTY ECONOMIC INDICATORS August 2005 HiiiiiiiifiDiini*••••••• Jfi Index of Leading Economic Indicators Building Permits Unemployment Insurance Stock Prices 0.07% Consumer Confidence Down Help Wanted Advertising National Economy Source: Unjvwsity of San Diego School of Business Administration. USDIndvofLfaiingSaKmclndicaon.Octoba6.200S 72 Financial Status Report According to the USD Index of Leading Economic Indicators Report: The University of San Diego's Index of Leading Economic Indicators for San Diego County fell 0.1% in August, reversing a similarly sized gain in July. Like July, four components - building permits, consumer confidence, help wanted advertising, and the outlook for the national economy - were down in August, although none of the declines was particularly steep. On the positive side, initial claims for unemployment insurance showed significant strength, and there was a slight rise in local stock prices. August's small decrease broke a modest two-month upturn in the USD Index of Leading Economic Indicators. The Index has flattened out in the last four months, with only small changes in either direction. The outlook for the local economy is for continued modest growth through the end of the first half of 2006. Potential trouble spots continue to be the slowing of the housing market, softness in the national economy, and the uncertainty surrounding the City of San Diego fiscal crisis. Residential units authorized by building permits are projected to top 17,000 for 2005, down just slightly from the number for 2004. The trend seen in the first half of the year continues, with multifamily units authorized up significantly and single family units down. The labor market variables remain mixed. Initial claims for unemployment insurance have declined significantly over the last four months, which is a positive for the Index. On the other hand, help wanted advertising declined each month over that same period. The net result was that the local unemployment rate was 4.3% in August, which was down from 4.4% in July. Local stock prices matched the overall market trends by increasing in July and bucked them with a modest gain in August. The trend for consumer confidence remains negative. The moving average for that component has now dropped for eight consecutive months, although the pace of the decline is slackening a bit. This mirrors the trend at the national level, where high gas prices; the conflict in Iraq; and concerns about the response to Hurricane Katrina appears to have damaged the national psyche. The outlook for the national economy remains cloudy. After a sharp gain in June, the national Index of Leading Economic Indicators was down in both July and August. Some of the factors weighing negatively against the national economy are high oil and gasoline prices, rising short-term interest rates, and the fallout from the hurricanes that hit the Gulf Coast.1 TOP GENERAL FUND REVENUES FOR SALE Property Taxes ($2.1 million) - As the majority of property tax revenue is collected in December and April each year, the property taxes collected to date are not a good indicator of what the City will be receiving during the year. The City expects to see a 11.8% increase for the year after accounting for property taxes received in lieu of vehicle license fees and the City's "contribution" to the State. According to the most recent County of San Diego Assessor's Office report, assessed values in Carlsbad have increased by 12.1% for fiscal year 2005-06. Sales Taxes ($4.9 million) - For the first quarter of the new fiscal year, sales tax revenues are $1.1 million (or 18%) lower than the same time period in the previous fiscal year. Sales tax revenues to date represent actual sales tax receipts for the second quarter of the calendar year, as well as the first advance of the City's third quarter sales tax revenues. Advances are based on prior year activity, and are not a true indicator of the current economy. The receipts have also been impacted by the "Triple Flip", which reduced the advances by 25%. For sales occurring in the second calendar quarter of 2005, key gains could be seen in apparel stores, restaurants, and new auto sales. During the same period, key declines could be seen in retail building materials, office equipment and miscellaneous retail. The largest economic segments in the City continue to be new auto sales, department stores, restaurants, apparel stores, and miscellaneous retail. Together, they generate 68% of the City's sales tax revenues. Excluding one-time payments received as the result of 1 University of San Diego School of Business Administration, USD Index of Leading Economic Indicators, "Leading Economic Indicators Down Slightly in August," October 6, 2005. 73 Financial Status Report audit findings, payments for previous quarters, etc., actual sales tax transactions were up by 5.6% for sales occurring in the twelve months ended June 30, 2005 over the same twelve-month period last year. In this fiscal year, sales taxes are expected to increase by a total of 8%. These projections assume a base increase of 5.6% plus additional amounts for new retail sites locating in the City. The base increase would have been closer to 6.5% if not for the implementation of the "Triple Flip" required under the State's 2003-04 budget. Transient Occupancy Tax ($3.4 million) - Transient Occupancy Taxes (TOT) for the first three months reflect an increase of $310,000, 10% over the previous year. A major contributing factor to this increase is the reopening of rooms at the La Costa Resort and Spa. These rooms were being renovated during the last fiscal year. Tourism remains strong throughout the other Carlsbad hotels. This, plus a slight timing difference, resulted in the favorable variance. Year-to-date TOT figures represent taxes collected on hotel receipts through the month of August 2005. 32% Development-Related Revenues ($1.8 million) - Development-related revenues, which include building permits, planning fees, building department fees, and engineering fees, reflect an increase year-to-date. These fees are paid by developers to cover the cost of reviewing and monitoring development activities such as plan checks and inspections. The largest development- related revenue source year-to-date is engineering plan check fees. Some of the activity in September included the Bluffs condominiums, the Legoland Resort, the Tabata residential subdivision, the Loker Business Center, the Villages of La Costa developments, office buildings in the Carlsbad Research Center, Palomar Forum and Raceway industrial centers, Bressi Ranch, Emerald Ridge Estates, and the 24-Hour Fitness corporate headquarters. Another source of development-related revenue is building permits, up 13% compared to last fiscal year. The increase in building permit revenue is derived from increases in the valuation of new construction, the number of building permits issued, and higher building fees. The valuation of new construction In the current fiscal year is just over $140.4 million, while it was just under $127.8 million in the previous fiscal year, a 10% increase. In addition, the number of homes permitted in Carlsbad dipped sharply in September, dropping below 100 units for the second time since January 2005. Builders pulled permits for 41 units in September. All of the 41 units permitted in September were single-family detached dwellings. Builders will construct most of these homes in the planned communities of the Villages of La Costa and Blackrail Ridge. For the first quarter of the fiscal year, 376 residential permits were issued, as compared to 410 permits issued during the same period last year. Carlsbad issued nine permits for new reportable non-residential space for a total of 56,150 square feet. Year-to-date, there has been a combined 146,296 square feet in commercial/industrial permits issued, as compared to 163,726 square feet at this time in fiscal year 2005. Income from Investments and Property ($861.000) - For the first three months of the new fiscal year, income from investments and property is up $177,000 compared to the previous year. The increase is the combination of higher interest income (up 27%) combined with an increase in income from the sale and rental of City-owned property (up 20%). Interest income is up due to the combination of two factors. A 15% increase in the average daily cash balance for the year, combined with an 12% increase in the average yield on the portfolio for the first three months of the year. Income from property rentals and sales is up compared to the previous year, primarily due to increased parking lot rentals at the Farmer's building and additional recreation site rentals. 74 Financial Status Report Business License Tax ($733.000) - Business license revenues have increased $182,000, 33% over fiscal year 2005 figures. This increase is attributable to a timing difference in the annual license tax for two of the City's larger businesses, as well as an increase in the number of licensed businesses. There are currently 8,079 licensed businesses operating within the City, up 127 licenses from last year. Of this figure, 5,753 businesses are located in Carlsbad, with 2,426 of these businesses home-based. Up 18% T Recreation Fees ($687.000) - Recreation fees are generated through instructional classes, youth and adult sports, the triathlon, and other special events, day trips, various aquatic programs, and lagoon permits. Year-to-date recreation fee revenue is $89,000 higher than the previous fiscal year. The4 ' "^ largest factor in this year's increase is the fact that this year's triathlon was held in July while last year's triathlon was held in June; two different fiscal years (a difference of $104,000). In addition to the triathlon, the City has seen increased participation in instructional classes, youth sports and the various aquatics programs. These increases were partially offset by a reduction in senior trip/class revenues. This reduction is merely a timing difference in the recording of senior trip/class revenues; a result of recently implementing the CLASS System to register and account for senior programs. Interdepartmental Charges ($657.000) - Interdepartmental charges are $43,000, or 7% higher than last year. These charges are generated through engineering overhead charged to capital projects and miscellaneous interdepartmental expenses charged to funds outside the General fund for services performed by departments within the General fund. The increase through September is due to an increase in interdepartmental charges to funds outside the General fund, reflecting an updated cost allocation plan as well as additional engineering overhead charged to City's various capital projects. Franchise Taxes ($499.000) - Franchise fees come from public utility sources such as San Diego Gas & Electric (SDG&E), trash collection franchises, and cable franchises conducting business within City limits. Year-to-date franchise fees are up $17,000 over the same period last year due primarily to an increase in the quarterly franchise taxes paid by Adelphia for the second quarter of 2005. Up Approximately 58% of the total franchise fee revenue anticipated for the year will be collected from SDG&E during the month of April 2006. Ambulance Fees ($363.000) - The City bills any individual who is transported in one of the City's ambulances. Through September 2005, receipts from ambulance fees are down 14%, or $59,000 lower than fiscal year 2004-05. Ambulance fees can fluctuate from month to month based on the number of calls. Other Licenses and Permits ($327.000) - Other licenses and permits consist of plumbing, electrical, mechanical, right-of-way, grading, conditional land use, lagoon, and other miscellaneous permit revenues. These permits usually increase along with increases in development activity. 75 Financial Status Report ADDITIONAL GENERAL FUND REVENUES Although the top General fund revenues represent approximately 92% of all General fund revenues, the City does have some other revenue sources, although much smaller in scale. Each month, we will highlight other revenue sources to give you some insight as to how these revenues are derived and how they are doing in the current fiscal year. Other Intergovernmental Revenues ($296.0001 - Other intergovernmental \ i~fi ivra revenues include miscellaneous receipts received from the State or Federal governments, as well as local school districts. Included in the $296,000 received this year are State library grants, a federal museum grant, reimbursements for Peace Officer Standards and Training (POST) expenses, state mandated costs reimbursements, school resource officer reimbursements from the school districts, and money received from the State of California and County of San Diego for police task force reimbursements. Vehicle License Fees ($137.000) - Vehicle License Fees (VLF) have decreased by $196,000 over 2004-05 figures. VLF collected through September 2005 represents transactions occurring through August 2005. The drop in VLF is directly attributable to the actions taken by the State when they adopted their 2004-05 budget. Prior to that time, the State had decreased the VLF paid by taxpayers. Since VLF is a city and county revenue, the State made up the loss of revenue to the cities and counties through what was known as "backfilling" of the loss with State General fund money. In fiscal year 2004, faced with large deficits, the State stopped backfilling the cities and counties. In the 2004-05 budget, the State ended the need to backfill by exchanging approximately two-thirds of this revenue source for more property taxes. The City began to see a large drop in their VLF in October of 2004, when the lack of backfilling took full effect. VLF are collected by the Department of Motor Vehicles and disbursed by the State Controller to the City. The State taxes motor vehicles in lieu of local property taxes. Registered vehicles include automobiles, trucks, trailers, and motorcycles. EXPENDITURES Total General fund expenditures and encumbrances through September 2005 are $34.8 million, compared to $29.4 million at the same time last year. This leaves $71.0 million, or 67.1%, available through the fiscal year-end on June 30, 2006. If funds were spent in the same proportion as the previous year, the General fund would have 72.6% available. Excluding the transfers out, contingencies, and non-departmental charges, the percentage available at September 30, 2005 is 71.6%, compared to 76.0% available at September 30, 2004. Some of the larger factors reflected in the increase in expenditures for the current year include an increase in retirement and health insurance costs and costs related to the 2005 winter storms. In addition, several annual contracts were encumbered earlier in the current fiscal year as compared to the prior fiscal year. The City Council has allocated $2.3 million out of the General fund budget to be available for unanticipated emergencies or unforeseen program needs. As of September 30, 2005, the Council has appropriated $50,000 for an emergency donation to the victims of Hurricane Katrina. Detailed schedules of General fund revenues and expenditures are provided on the following pages. 76 Financial Status Report TAXES PROPERTY TAX SALES TAX TRANSIENTTAX FRANCHISE TAX BUSINESS LICENSE TAX TRANSFER TAX TOTAL TAXES INTERGOVERNMENTAL VEHICLE LICENSE FEES HOMEOWNERS EXEMPTIONS OTHER TOTAL INTERGOVERNMENTAL LICENSES AND PERMITS BUILDING PERMITS OTHER LICENSES & PERMITS TOTAL LICENSES & PERMITS CHARGES FOR SERVICES PLANNING FEES BUILDING DEPARTMENT FEES ENGINEERING FEES AMBULANCE FEES RECREATION FEES OTHER CHARGES OR FEES TOTAL CHARGES FOR SERVICES FINES AND FORFEITURES INCOME FROM INVESTMENTS & PROPERTY INTERDEPARTMENTAL CHARGES OTHER REVENUE SOURCES TOTAL GENERAL FUND GENERAL FUND REVENUE COMPARISON EXPECTED BUDGET AS OF 09/30/05 $2,268,549 6,600,021 3,113,626 451,423 610,379 93,629 13,137,628 78,462 0 93,190 171,663 396,428 258,497 654,925 89,311 273,273 270.778 354,750 625,385 252,655 1,866,153 247,311 740,000 676,000 187,500 $17,680,169 (1) ACTUAL FY2005 AS OF 09130104 $2,028,645 5,980,187 3,051,008 481,678 551.246 125,219 12,217,983 333,248 0 92,192 425,440 488,137 319,825 807,962 148,163 333.812 401,156 421,151 597,984 211,383 2,113,649 253,938 684,768 613,267 322,824 $17,439,831 ACTUAL FY2006 AS OF 09/30/05 $2,133,782 4,891,630 3,360,757 498,921 733,027 340,850 11,958,967 136.879 0 296,107 432,986 553,870 326,628 880,498 225,546 370,812 657.198 362.643 687,135 131,199 2,434,533 237,416 861,297 656.625 362,657 $17,824,978 CHANGE FROM YTD 2005 TO YTO 2006 $105,137 (1,088,557) 309,749 17,243 181.781 215,631 (259,016) (196,369) 0 203,915 7,546 65,733 6,803 72,536 77,383 37,000 256,042 (58,508) 89,151 (80.184) 320,884 (16.523) 176,629 43,358 39,833 $385,147 PERCENT CHANGE 5% -18% 10% 4% 33% 172% -2% -59% 0% 221% 2% 13% 2% 9% 52% 11% 64% -14% 15% -38% 16% -7% 26% 7% 12% 2% (1) Calculated General fund revenues are 0.8% above budget estimates as of September 2005. 77 Financial Status Report GENERAL FUND EXPENDITURE STATUS BY DEPARTMENT TOTAL BUDGET AMOUNT DEPT DESCRIPTION FY 2005-06 COMMITTED (b) POLICY/LEADERSHIP GROUP CITY COUNCIL $360,861 $90,807 CITY MANAGER 1,351,425 286,365 COMMUNICATIONS 1,113,861 378,457 CITY CLERK 134,207 60,636 CITY ATTORNEY 1,135,883 260,975 CITY TREASURER 1 73, 1 1 3 37.622 TOTAL POLICY/LEADERSHIP 4,269,350 1,114,862 ADMINISTRATIVE SERVICES ADMINISTRATION 698,401 190,389 FINANCE 3,025,876 856,119 HUMAN RESOURCES 2,433,150 686,885 RECORDS MANAGEMENT 829,653 161,429 TOTAL ADMINISTRATIVE SERVICES 6,987,080 1,914,822 PUBLIC SAFETY POLICE 22,323,657 6,156,156 FIRE 13,656,731 3.482,563 TOTAL PUBLIC SAFETY 35,980,388 9,638,719 COMMUNITY DEVELOPMENT COMMUNITY DEVELOPMENT ADMIN 848.634 238.983 HIRING CENTER 85,004 82,266 GEOGRAPHIC INFORMATION 321.692 145.642 ECONOMIC DEVELOPMENT 233,979 47,355 COMMUNITY PROMOTION (CCVB) 257.273 169.334 PLANNING 3,612,436 980,322 BUILDING 2,067.792 795,903 TOTAL COMMUNITY DEVELOPMENT 7,426.810 2,459,805 COMMUNITY SERVICES PARK PLANNING & RECREATION 5,353.726 1.284,259 SENIOR PROGRAMS 915,887 336,080 LIBRARY 9,142,937 2.776,141 CULTURAL ARTS 814,257 213,567 TOTAL COMMUNITY SERVICES 16,226,807 4,610,047 PUBLIC WORKS PUBLIC WORKS ADMINISTRATION 970.458 210,730 ENGINEERING 7,195,381 2,346,695 PARKS 4,748.731 1,206,181 STREETS & TRAFFIC SIGNALS 3.907,102 1,106,066 FACILITIES 3.357.447 1,294,458 TOTAL PUBLIC WORKS 20,179,119 6,164,130 NON-DEPARTMENTAL & CONTINGENCY OTHER NON-DEPARTMENTAL (a) 6,615,682 3,262,152 TRANSFERS OUT 5.875,000 5,650.000 CONTINGENCY 2,250,000 0 TOTAL NON-DEPT 4 CONTINGENCY 14,740,682 8,912,152 TOTAL GENERAL FUND $105,810,236 $34,814,537 AS OF 09/30/05 AVAILABLE BALANCE $270,054 1,065,060 735,404 73,571 874,908 135,491 3,154,488 508,012 2,169,757 1,746,265 648,224 5,072,258 16,167,501 10,174,168 26,341,669 609,651 2.738 176,050 186,624 87,939 2,632.114 1,271,889 4,967,005 4.069,467 579,807 6.366,796 600,690 11,616,760 759,728 4.848,686 3.542,550 2.801.036 2,062,989 14,014,989 3.353,530 225.000 2,250,000 5,828,530 $70,995,699 % AVAILABLE* 74.8% 78.8% 66.0% 54.8% 77.0% 78.3% 73.9% 72.7% 71.7% 71.8% 78.1% 72.6V 72.4% 74.5% 73.2% 71.8% 3.2% 54.7% 79.8% 34.2% 72.9% 61.5% 66.9% 76-0% 63.3% 69.6% 73.8% 71.6% 78.3% 67.4% 74.6% 71.7% 61.4% 69.5% 50.7% 3.8% 100.0% 39.5% 67.1% (a) Other non-departmental expenses Include property tax administration fees, assessment district administration, citywide litigation expenses. 2005 storm damage costs and other items not attributed to a specific department. (b) Total committed includes expenditures and encumbrances. * Amount available would be 72.6% if funds were spent in the same proportion as the previous year. 78 Financial Status Report 8 WATER ENTERPRISE WATER OPERATIONS FUND SEPTEMBER 30, 2005 REVENUES WATER SALES CHARGES FOR CURRENT SERVICES PROPERTY TAXES FINES, FORFEITURES & PENALTIES INTEREST OTHER REVENUES TOTAL OPERATING REVENUE EXPENSES STAFFING INTERDEPARTMENTAL SERVICES PURCHASED WATER MWD/CWA FIXED CHARGES OUTSIDE SERVICES/MAINTENANCE DEPRECIATION/REPLACEMENT CAPITAL OUTLAY MISCELLANEOUS EXPENSES TOTAL OPERATING EXPENSES OPERATING INCOME/(LOSS) BUDGET FY 2005-06 14,031,199 4,000,620 2,032,029 255,000 552,423 705,828 21,577,099 2,786,002 2,171,385 11,200,000 2,171,924 723,774 2,593,000 366 945,587 22,592,038 (1,014,939) YTD 09/30/2004 4,534,295 994,263 81,522 65,842 106,125 173,510 5,955.557 591,714 533,737 2,229,035 347,968 48,729 1,259,500 1,740 172,682 5,185,105 770,452 YTD 09/30/2005 4,519,491 1,026,318 81,922 60,170 129,060 156,775 5,973,736 588,691 569,963 2,484,401 351,252 71,934 1,318,000 0 132,834 5,517,075 456,661 CHANGE FROM YTD 2004-05 TO YTD 2005-06 (14,804) 32,055 400 (5,672) 22,935 (16,735) 18,179 (3,023) 36,226 255,366 3,284 23,205 58,500 (1,740) (39,848) 331,970 (313,791) PERCENT CHANGE -0.3% 3.2% 0.5% -8.6% 21.6% -9.6% 0.3% -0.5% 6.8% 11.5% 0.9% 47.6% 4.6% -100.0% -23.1% 6.4% •40.7% Revenues • Efforts to work with our customers to ensure the timely payment of utility bills are reflected in the reduction in fines, forfeitures and penalties. • The increase in interest income is the combination of an 8% increase in the average daily cash balance and a 12% increase in the average yield on the portfolio for the first quarter of the fiscal year. • The drop in other revenues is the result of a timing difference in recording agricultural water credits received from the San Diego County Water Authority (SDCWA) as well as a reduction in the recording of engineering labor charged to water projects. Last year, the amount of labor charged to the recycled water phase II project was much higher, whereas this year, the project is nearing completion. Expenses • Although the Enterprise has experienced higher retirement and health insurance costs, current year vacancies have created a reduction in staffing expenses year-to-date. • Interdepartmental expenses reflect additional fleet maintenance costs, the result of an aging fleet of water vehicles. > A 9% rate increase by SDCWA that went into effect on January 1, 2005 is the leading contributor to the increase in purchased water costs. Outside services and maintenance expenses are up due to increased corrosion control, water sampling and landscaping costs. Higher meter expenses last fiscal year associated with the rapid rate of new home development that was occurring at that time, led to a reduction in miscellaneous expenses in the current fiscal year. 79 Financial Status Report SANITATION ENTERPRISE SEWER OPERATIONS FUND SEPTEMBER 30, 2005 REVENUES CHARGES FOR CURRENT SERVICES INTEREST OTHER REVENUES TOTAL OPERATING REVENUE EXPENSES STAFFING INTERDEPARTMENTAL SERVICES ENCINA PLANT SERVICES OUTSIDE SERVICES/MAINTENANCE DEPRECIATION/REPLACEMENT CAPITAL OUTLAY MISCELLANEOUS EXPENSES TOTAL OPERATING EXPENSES OPERATING INCOME/LOSS BUDGET FY 2005-06 6,843,212 194,283 241,640 7,279,135 1,165,181 967,234 2,713,021 198,842 2,469,000 4,472 346,426 7,864,176 (585,041) YTD 09/30/2004 1,672,312 41,221 66,506 1,780,039 215,794 254,144 0 54,094 1,106,500 1,740 42,334 1,674,606 105,433 YTD 09/30/2005 1,746,592 47,964 52,489 1,847,045 230,319 254,016 0 40,729 1,159,250 0 52,750 1,737,064 109,981 CHANGE FROM YTD 2004-05 TO YTD 2005-06 74,280 6,743 (14,017) 67,006 14,525 (128) 0 (13,365) 52,750 (1,740) 10,416 62,458 4,548 PERCENT CHANGE 4.4% 16.4% -21.1% 3.8% 6.7% -0.1% 0.0% -24.7% 4.8% -100.0% 24.6% 3.7% 4.3% Revenues • The increase in charges for current services is primarily the result of an additional 2,975 new residential sewer customers during the past twelve months, as well as a 3.85% rate increase that went into effect on August 1, 2005. • Higher interest income is the combination of a 16% increase in the average cash balance for the year, combined with a 12% increase in the average yield on the portfolio for the quarter of the fiscal year. • Other revenues reflect a 21% decrease, the result of a reduction in various reimbursements received in the prior fiscal year. Expenses » Staffing costs reflect increased retirement expenses partially offset by several vacancies created by recent retirements. • Encina operating expenses are billed quarterly. • Expenses associated with minor sewer line repairs last fiscal year, including the Avenida Encinas Sewer rehab project, are reflected in the reduction in outside services/maintenance. Additional parts needed for repair work, accounts for higher miscellaneous expenses. 80 Financial Status Report 10 REDEVELOPMENT AGENCY CARLSBAD REDEVELOPMENT AGENCY VILLAGE PROJECT AREA OPERATIONS, DEBT SERVICE AND CAPITAL FUNDS SEPTEMBER 30, 2005 REVENUES PROPERTY TAXES INTEREST OTHER REVENUES TOTAL OPERATING REVENUE EXPENSES STAFFING INTERDEPARTMENTAL SERVICES RENTALS & LEASES DEBT EXPENSE CAPITAL OUTLAY OUTSIDE SERVICES, MAINT& MISC TOTAL OPERATING EXPENDITURES TOTAL OPERATING REVENUES OVER EXPENDITURES BUDGET FY 2005-06 1,846,000 20,000 88,054 1,954,054 166,689 61.270 159,448 1,245,612 6,194 154.036 1,793,249 160,805 I YTD 09/30/2004 0 8,120 23,387 31,507 22,826 9,193 128,230 717,976 7,814 14,875 900,914 (869,407) YTD 09/30/2005 0 8,895 31,725 40,620 37,91 1 15,317 133,966 723,001 0 102,183 1,012,378 (971,758) CHANGE FROM YTD 2004-05 TO YTD 2005-06 0 775 8,338 9,113 15,085 6,124 5,736 5,025 (7,814) 87,308 111.464 (102,351) PERCENT CHANGE 0.0% 9.5% 35.7% 28.9% 66.1% 66.6% 4.5% 0.7% -100.0% 586.9% 12.4% 11.8% , 29% Revenues • Assessed values for the year have increased by almost 19% in the Village Redevelopment Area. The first installment will be received in October 2005. • Interest revenue is up due to the combination of a 14% decrease in the average daily cash balance and a 12% increase in the average yield on the portfolio for the first quarter of the fiscal year. • Higher permit revenues in the current fiscal year is the primary reason for the increase in other revenues. Expenditures • Staffing costs through September 2005 are up by 66% from the prior fiscal year. This is the result of a reallocation of staff salaries within the various sections of the Redevelopment Agency, normal salary and benefit increases, and a vacant position at this time last year that has now been filled. • Higher interdepartmental charges are the result of increased information technology expenses related to a reallocation of interdepartmental charges in the prior fiscal year. Regularly scheduled lease increases account for the increase in rentals and leases. The decrease in capital outlay is attributable to a new copier purchased last fiscal year. Outside services, maintenance and miscellaneous expenses have increased due to a contract with the Community Land Use & Economics Group to perform a retail market analysis of the Village area. 81 CITY OF CARLSBAD Balance Sheet Governmental Funds June 30,2003 Redevelopment Bridge and ASSETS Cash and investments Receivables: Taxes Accounts, net Other Due from other funds Due from other governments Inventories Prepaid items Restricted cash and investments Loans receivable Deposits Advances to other funds Total assets LIABILITIES AND FUND BALANCES Liabilities: Accrued liabilities Due to other funds Deposits payable Due to other governments Advances from other funds Deferred revenue Total liabilities General Fund $ 61,078,565 6,519,627 145,459 278,381 570,524 37,271 20,748 54,605 - 179,744 - 17,434,568 $ 86,319,492 $ 4,958,341 - 155,894' - 10,068,374 15,182,609 Debt Service Funds $ 2,046,726 26,298 - 177 - - - - - - - - $ 2,073,201 $ - - 42,106 13,070,949 - 13,113,055 Thoroughfare Districts $ 5,546,540 - - - . - - - - - 3,196,408 . - $ 8,742,948 . $ 222,487 - - - 5,483,344 - 5,705,831 Fund balances: Reserved Unreserved: Designated, reported in: General Fund Special Revenue Funds Capital Project Funds Undesignated, reported in: General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Total fund balances Total liabilities and fund balances The notes to the financial statements are an integral part of this 12,794,287 12,873,309 45,469,287 1,630,726 1,406,391 (11,039,854) 71,136,883 (11,039.854) 3,037,117 $ 2,073,201 $ 8.742.948 Community Genera] Public Facilities Capital Facilities District No. 1 Construction Construction $ 33,869,062 $ 48,494,326 $ 34,582,534 490 - - - - - - - . - 5,260,854 $ 33,869,552 $ 53,755,180 $ 34,582,534 S 65,233 $ 78,875 $ 259,059 - - - - 201,425 65,233 280,300 259,059 143,838 5,974,457 2,171,968 - - 33,660,481 4,699,519 32,151,507 35,000,000 ' - 7,800,904 33,804,319 53,474,880 34,323,475 Other Governmental Funds $ 103,391,222 16,044 272,828 4,000 - 3,047,036 - 343,247 685,284 9,284,699 - 4,643,344 $ 121,687,704 $ 2,120,442 570,524 246,634 67,553 6,047,273 181,474 9,233,900 34,344,151 . 4,156,248 45,980,831 . 16,854,136 591,125 10,527,313 112,453,804 Total Governmental Funds $ 289,008,975 6,562,459 418,287 282,558 570,524 3,084,307 20,748 397,852 685,284 9,464,443 3,196,408 27,338,766 $341,030.611 $ 7,704,437 570,524 402,528 109,659 24,601,566 10,451,273 43,839,987 57,059,427 12,873,309 4,156,248 117,898,729 80,469,287 16,854,136 (10,448,729) 18,328,217 297,190,624 $ 33,869,552 $ 53.755.180 $ 34,582,534 S 121,687,704 $ 341,030,611 83 CITY OF CARLSBAD Reconciliation of tbe Balance Sheet of Governmental Funds to the Statement of Net Assets June 30,2003 Total fund balances - governmental funds. Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources, and therefore are not reported in the funds. Governmental funds Internal service funds Total capital assets Internal service funds are used by management to charge the costs of fleet management, health insurance, information technologies, records management, risk management and workers' compensation to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net assets. Total internal service fund net assets Internal service fund net assets included as part of total capital assets Internal service fund net assets included as part of long-term liabilities Internal service fund net assets less capital assets Accrued interest is not due and payable in the current period, and therefore is not reported in the funds. Interest receivable on advances to other funds is not a current financial resource, and therefore is not recognized as revenue in the funds until received. A portion of the taxes receivable are not available to pay for current-period expenditures and, therefore, are deferred in the funds. Long-term liabilities, including bonds payable, are not due and payable in the current period, and therefore are not reported in die funds. Governmental funds Internal service funds Total long-term liabilities Net assets of governmental activities. The notes to the financial statements are an integral part of this statement. $297,190,624 258,505,048 6,542,436 265,047,484 17,766,648 (6,542,436) 9,529 11,233,741 (311,429) 8,906,271 912,438 (17,489,122) (9.529) (17,498,651) $565,480,478 84 CITY OF CARLSBAD Balance Sheet Governmental Funds June 30,2004 ASSETS Cash and investments Receivables: Taxes Other Accounts, net Due from other funds Due from other governments Inventories Prepaid items Restricted cash and investments Loans receivable Deposits Advances to other funds Total assets LIABILITIES AND FUND BALANCES Redevelopment Bridge and General Debt Thoroughfare Fund Service Funds Districts $ 71,632,522 $ 2,958,826 $ 7,008,960 7,116,026 300,476 95,130 339,296 65,040 15,165 6,600 158,844 17,896,310 27,185 397 $ 97,625.409 $ 2,986,408 $ 7,008,960 Liabilities: Accrued liabilities Due to other funds Deposits payable Due to other governments Advances from other funds Deferred revenue Total liabilities Fund balances: Reserved Unreserved: Designated, reported in: Genera] Fund Special Revenue Funds Debt Service Funds Capital Project Funds Undesignated, reported in: General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Total fund balances Total liabilities and fond balances $ 3,477,383 7,984 56,558 2,027 - 10,031,893 13,567,861 - 237,424 13,218,891 - 13,456,315 - - 4,483,344 - 4,491,328 27,916,775 13,124,942 115,492 2,402,140 43,015,831 (10,469,907) 84,057,548 (10.469,907)2,517,632 $ 97.625.409 $ 2,986.408 $ 7.008.960 The notes to the financial statements are an integral part of this statement 85 Community General Public Facilities Capital Facilities District No. 1 Construction Construction $ 38,215,658 $ 48,402,891 $ 37,202,142 2,287 - - - - . . - <. ~ * 4,060,854 $ 38,217,945 $ 52,463,745 $ 37,202,142 Other Governmental Funds $119,138,842 19,791 12,184 171,715 - 3,045,738 - 402,238 675,080 10,029,399 3,643,344 $ 137,138,331 Total Governmental Funds $324,559,841 7,165,289 313,057 266,845 339,296 3,110,778 15,165 408,838 675,080 10,188,243 25,600,508 $ 372,642,940 $ 75,442 $ • 251,879 $ 539,729 . - - • - - 137,957 75,442 389,836 539,729 70,170 5,780,140 9,494,089 • ' . - - 38,072,333 3,303,970 27,168,324 - 1 t - 42,989,799 38,142,503 52,073,909 36,662,413 $ 5,878,817 339,296 88,191 148,668 3,800,854 148,185 10,404,011 38,954,422 — 4,738,227 21,260 43,077,373 . 25,102,548 660,060 14,180,430 126,734,320 $ 10,231,234 339,296 144,749 388,119 21,503,089 10,318,035 42,924,522 82,331,088 13,124,942 4,738,227 21,260 114,024,140 43,015,831 25,102,548 (9,809,847) 57,170,229 329,718,418 $ 38.217,945 $ 52,463,745 $ 37,202,142 $ 137,138,331 $ 372,642,940 86 CITY OF CARLSBAD Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets June 30,2004 Total fund balances - governmental funds. Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. Governmental funds Internal service funds Total capital assets Internal service funds are used by management to charge the costs of fleet management, self insured benefits, information technologies, records management, risk management and workers' compensation to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net assets. Total internal service fund net assets Internal service fund net assets included as part of total capital assets Internal service fund net assets included as part of long-term liabilities Internal service fund net assets less capital assets Accrued interest is not due and payable in the current period and, therefore, is not reported in the funds. Interest receivable on advances to other funds is not a current financial resource and, therefore, is not recognized as revenue in the funds until received. A portion of the taxes receivable are not available to pay for current-period expenditures and, therefore, are deferred in the funds. Long-term liabilities, including bonds payable, are not due and payable in the current period and, therefore, are not reported in the funds. Governmental funds Internal service funds Total long-term liabilities Net assets of governmental activities. $ 329,718.418 292,711,353 5,635.021 298,346,374 18,538,269 (5,635,021) 3.312 12,906.560 (288,699) 9,096,806 670.130 (16,275,195) (3,312) (16,278,507) $ 634,171,082 The notes to the financial statements are an integral part of this statement. 87 C1TYGKARLSBAD Balancefeet Governnvrtal Funds ASSETS Receive**: Taxes• B/VV0 Other Accointt, net Due fronothcr funds Due fronother governments Inventor* Prepaid inns Restricteicash and investments Loans receivable Deposits Advances*) other funds Tntol «>._*. General Fund $ 85,055,541 7,512,236 157,209 285,73 1 720,942 1,324,553 14,733 1 C O 1 •*15,813 144,138 19,564,964 Redevelopment Assessment Debt and Other Service Funds nish-irto $ 1,554,057 $ 32,169,653 88,427 66,642 ~ — . " " - ' - - Bridge a Thoroughf Districts $ 7,922,7 • ^ * — - LIABILITIES AND FUND BALANCES Liabilities: Accrued liabilities Due to other funds Deposits payable Due to other governments Advances from other funds Deferred revenue Total liabilities Fund balances: Reserved Unreserved: Designated, reported in: General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Undesignated, reported in: General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Total fund balances Total liabilities and fund balances S 1.642.484 $ 3?236 $ 4,175,784 455,350 5,585 10,763,017 15,399,736 $ . 53,776 13,688,294 13,742,070 $ 5,783 . 790,854 796,637 S 492 - 3,643,344 3,643,836 44,996,160 15,042,975 40,679 31,398,979 39,356,989 (12,099,586) 99,396,124 26,207 4,252,663 S 114.795T860 The notes to the financial statements are an integral part of this statement. (12,099,586) 31,439.658 1.642.484 $ 32.236.295 $ 4,278,870 Community General Public Facilities Capital Facilities District No. 1 Construction Construction Rancho Santa Other Total FeRoad Governmental Governmental $ 45,136,300 $ 49,953,725 $ 40,096,627 $ 16,401,484 S 89,027,343 166,085- 1,939,441 738,283 412,233 675,288 11,289,179 3,220,854 - - 3,643,344 $ 45,139,789 S 53,174,579 $ 40,096,627 $ 18,340,925 S 105,984,986 $ 5,116 $ 75,305 $ 898,770 $ 1,955,729 $ 1,006,289 720,942 57,472 - 64,512 3,025,537 2,809,251 135,060 481,112 - 113,190 5,116 210365 1,437,354 4981.266 4.714.184 110,992 4,876,997 7,694,786 10,837,169 25,996,244 - 4,676,767 31,304 45,023,681 10,417,756 30,964,487 2,522,490 27,634,680 - 25354399 751,019 37,669,461 - - 16,826,389 45,134,673 52,964214 38,659,273 13,359,659 101,270,802 $45139789 S 53.174.579 S 40096627 S 18140075 tifKQftdQSfi < Funds $ 367,317,436 7,637,383 223,851 451,816 720,942 4,002,277 14,733 428,046 675,288 11,433,317 $419,334,251 $ 8,123,268 720,942 577,334 3,084,898 20,931,743 94,579,234 15,042,975 4,676,767 31,304 152,214,736 39^56,989 25354,399 (11348,567) 1 419334,251 89 CITY OF CARLSBAD Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets June 30,2005 Total fund balances - governmental funds. Amounts reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. Governmental funds Internal service funds Total capital assets Internal service funds are used by management to charge the costs of fleet management, self insured benefits, information technologies, records management nsk management and workers' compensation to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net assets. Total internal service fund net assets Internal service fund net assets included as part of total capital assets Internal service fund net assets less capital assets Accrued interest is not due and payable in the current period and, therefore is not reported in the funds. Retentions payable are not due and payable in the current period and therefore are not reported in the funds. Interest receivable on advances to other funds is not a current financial resource and, therefore, is not recognized as revenue in the funds until received. A portion of the taxes receivable is not available to pay for current-period expenditures and, therefore, is deferred in the funds. A portion of accounts receivables are not available to pay for current-period expenditures and, therefore, is deferred in the funds. Long-term liabilities, including bonds payable, are not due and payable in the current period and, therefore, are not reported in the funds. Governmental funds Net assets of governmental activities. The notes to the financial statements are an integral part of this statement. S 374.403.687 351,153,119 5.626.411 356,779.530 17,857,899 (5.626.411) 12,231.488 (270,683) (337,582) 9,566,209 813^68 113,190 (15.207.366) $ 738.091.841 90 CITY OF CARLSBAD Statement of Activities For the Year Ended June 30, 2003 Program Revenues Functions/Programs Primary government: Governmental activities: General government Public safety Community development Community services Public works Interest on long-term debt Total governmental activities Business-type activities: Carlsbad Municipal Water District Golf course Sewer Solid waste Total business-type activities Total primary government Expenses $ 8,517,581 27,747,646 12,004,364 14,537,925 16,825,872 1,048,264 80,681,652 19,261,199 93,341 6,103,668 218,014 25,676,222 $ 106,357,874 Charges for Services $ 749,616 3,269,323 4,261,402 2,085,740 6,668,081 - 17,034,162 18,275,590 - 6,286,216 868,033 25,429,839 $ 42,464,001 Operating Grants and Contributions $ 687,856 229,349 6,444,795 921,788 1,855,182 - 10,138,970 1,209,335 - - 57,861 IJ.67,196 $ 11,406,166 Capital Grants and Contributions $ 80,865 29,577 1,182,337 2,044,903 41,842,602 - 45,180,284 12,399,506 . 7,139,549 - 19,539,055 $ 64,719,339 General revenues: Property taxes Sales and use taxes Transient occupancy taxes Franchise taxes Business license taxes Real property transfer taxes Vehicle license fees Homeowners exemptions Income from property and investments Gain on sale of capital assets Other general revenues Transfers Total general revenues and transfers Change in net assets Net assets at beginning of year Net assets at end of year The notes to the financial statements are an integral part of this statement. 91 Net Revenue (Expense) and Changes in Net Assets Primary Government Governmental Activities $ (6,999,244) (24,219,397) (115,830) (9,485,494) 33,539,993 (1,048,264) (8,328,236) - ' - • $ (8,328,236) $ 31,410,575 25,767,426 8,387,388 3,729,712 2,305,178 1,126,804 5,066,902 343,805 13,347,285 (9,676) 55,867 (600,000) 90,931,266 82,603,030 482,877,448 $ 565,480,478 Business-type Activities $ - - - - - - 12,623,232 (93,341) 7,322,097 707,880 -20,559,868 Total $ (6,999,244) (24,219,397) (115,830) (9,485,494) 33,539,993 (1,048,264) (8,328,236) 12,623,232 (93,341) 7,322,097 707,880 20,559,868 $ 20,559,868 $ 12,231,632 $ 1,671,552 $ - - - - - - 24,264 5,835,693 49,148 135,280 600,000 8,315,937 28,875,805 256,242,510 $285,118,315 $ 33,082,127 25,767,426 8,387,388 3,729,712 2,305,178 1,126,804 5,066,902 368,069 19,182,978 39,472 191,147 - 99,247,203 111,478,835 739,119,958 850,598^93 92 CITY OF CARLSBAD Statement of Activities For the Year Ended June 30,2004 Program Revenues Functions/Programs Primary government: Governmental activities: General government Public safety Community development Community services Public works Interest on long-term debt Total governmental activities Business-type activities: Carlsbad Municipal Water District Golf course Sewer Solid waste Total business-type activities Total primary government Expenses $ 8,604,212 30,894,018 13,814,331 15,034,661 19,533,596 995,895 88,876,713 20,950,012 53,916 6,890,389 1,300,281 29,194,598 $ 118,071,311 Charges for Services $ 570,967 3,698,789 4,203,091 2,102,473 4,532,815 - 15,108,135 18,862,404 - 6,202,700 1,672,526 26,737,630 $ 41,845,765 Operating Grants and Contributions $ 750,583 247,767 11,079,755 734,499 1,757,012 - 14,569,616 1,391,285 - 60,735 51,923 1,503,943 $ 16,073,559 Capital Grants and Contributions $ 68,497 . 415,217 733,261 40,997,913 . 42,214,888 13,186,002 . 4,190,758 . 17,376,760 $ 59,591,648 General revenues: Property taxes Sales and use taxes Transient occupancy taxes Franchise taxes Business license taxes Real property transfer taxes Vehicle license fees Homeowners exemptions Income from property and investments Other general revenues Transfers Total general revenues and transfers Change in net assets Net assets at beginning of year Net assets at end of year The notes to the financial statements are an integral part of thin 93 Net Revenue (Expense) and Changes in Net Assets Primary Government Governmental Business-type Activities Activities $ (7,214,165) (26,947,462) 1,883,732 (11,464,428) 27,754,144 (995,895) (16,984,074) _ " ~ • "* (16,984,074) 33,948,761 24,578,301 8,813,426 5,027,425 2,871,715 1,587,201 4,124,672 353,51 1 3,123,638 283,287 962,741 85,674,678 $ - 12,489,679 (53,916) 3,563,804 424,168 16,423,735 • 16,423,735 1,841,928 - - 1,192,792 13,926 (962,741) 2,085,905 68,690,604 18,509,640 , 565,480,478 285,118,315 ioiai $ (7,214,165) (26,947,462) 1,883,732 (11,464,428) 27,754,144 (995,895) (16,984,074) 12,489,679 (53,916) 3,563,804 424 168 16,423,735 (560,339) 35,790,689 24,578,301 8,813,426 5,027,425 2,871,715 1,587,201 4,124,672 353,511 4,316,430 297,213 87,760,583 87,200,244 850,598,793 $ 634.171.082 94 CITY OF CARLSBAD Statement of Activities For the Yew Ended June 30,2005 Program Revenues Functions/Programs Primary government: Governmental activities: General government Public safety Community development Community services Public works Interest on long-term debt Total governmental activities Business-type activities: Carlsbad Municipal Water District Golf course Sewer Solid waste Total business-type activities Total primary government Expenses $ 11,352,893 34,366,093 14,362,610 16,033,363 22,064,209 1,013,773 99,192,941 21,422,207 25,344 7,234,986 1,488,109 30,170,646 $ 129.363.587 Charges for Services $ 925,689 3,232,000 5,934,071 2,292,308 4,632,751 17,016,819 18,787,973 6,378,446 2,348,266 27,514,685 $ 44.531.504 Operating Grants and Contributions $ 843,776 280908 9,083,968 817,995 1,790,638 12,817,285 489,722 18,504 508,226 $ 13,325.511 Capital Grants and $ 1,464,716 1,016,867 1,695,188 70,237,178 74,413,949 12,816,187 4,306,090 17,122,277 $ 91.536.226 Genera] revenues: Property taxes Sales and use taxes Transient occupancy taxes Franchise taxes Business license taxes Real property transfer taxes Intergovernmental, unrestricted Homeowners exemptions Income from property and investments Gain (loss) on sale of capital assets Other general revenues Transfers Total general revenues and transfers Change in net assets Net assets at beginning of year Net assets at end of year The notes to the financial statements are an integral part of mis statement. 95 Net Revenue (Expense) and Changes in Net Assets Primary Government Governmental Activities $ (8,118,712) (30,853,185) 1,672,296 (11,227,872) 54,596,358 (1,013,773) 5,055,112 - - - - 5,055,112 41,478,809 24,758,792 10,072^78 5,682,953 2,889,989 1,646,331 2,136,364 357,240 9,910,572 (149,678) 81,997 98,865,647 103,920,759 634,171,082 Business-type Activities $ - - - ' - - 10,671,675 (25,344) 3,449,550 878,661 14,974,542 14,974,542 2,025,306 - - - - - - - 4,162,386 229,400 348,863 6,765,955 21,740,497 303,627,955 Total $ (8,118,712) (30,853,185) 1,672,296 (11,227,872) 54,596,358 (1,013,773) 5,055,112 10,671,675 (25,344) 3,449,550 878,661 14,974,542 20,029,654 43,504,115 24,758,792 10,072,278 5,682,953 2,889,989 1,646,331 2,136,364 357,240 14,072,958 79,722 430,860 105,631,602 125,661,256 937,799,037 $ 738.091.841 $ 1.063.460.293 96 CITY OF CARLSBAD Statement of Cash Flows Proprietary Funds For the Year Ended June 30,2003 Business-type Activities - Cash flows from operating activities: Receipts from customers and users Payments to suppliers Payments to employees Internal activity - payments to other funds Claims paid Other receipts (payments) (Decrease) in deposits payable Net cash provided by (used in) operating activities Cash flows from noncapital financing activities: Operating subsidies and transfers to other funds Cash flows from capital and related financing activities: Capital contributions Purchases of capital assets Principal paid on capital debt Interest and other fees paid Property taxes received Net cash provided by (used in) capital and related financing activities Cash flows from investing activities: Interest on investments Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Carlsbad Municipal Water District $ 18,931,990 $ (13,391,084) (2,107,045) (1,886,455) - 1,267,276 19,785 2,834,467 - 4,548,361 (9,813,345) (1,233,874) (188,382) 1,691,624 (4,995,616) 2,552,382 391,233 52,548,121 $ 52,939,354 $ Golf Course - (4,766) - - _ (93,341) - (98,107) 600,000 - (44,842) (177,912) - - (222,754) 125,230 404,369 2,015,487 2,419,856 Sewer $ 6,223,605 (2,660,398) (405,391) (960,017) _ 94,470_ 2,292,269 _ 4,371,070 (2,966,456) (495,000) (427,334) . 482,280 2,927,563 5,702,112 58,388,657 $ 64,090,769 The notes to the financial statements are an integral part of this statement. 97 Enterprise Funds Solid Waste $ 33,170 (111,816) (73,865) (17,627) 892,449 722,311 - 220,565 942,876 3,953,086 $ 4,895,962 Totals $ 25,188,765 (16,168,064) (2,586,301) (2,864,099) 2,160,854 19,785 5,750,940 600,000 8,919,431 ' (12,824,643) (1,906,786) (615,716) 1,691,624 (4,736,090) 5,825,740 7,440,590 116,905,351 $ 124,345,941 Governmental Activities - Internal Service Funds $ 12,022,267 (2,738,932) (2,691,112) (1,042,234) (5,178,497) 142,322 513,814 33,335 (813,263) (5,711) (818,974) 657,739 385,914 14,354,766 $ 14,740,680 (Continued) 98 CITY OF CARLSBAD Statement of Cash Flows Proprietary Funds (Continued) For the Year Ended June 30,2003 Business-type Activities - Carlsbad Municipal Water District Golf Course Sewer Reconciliation of operating income (loss) to net cash provided by operating activities: Operating income (loss) Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation and amortization Change in assets and liabilities: (Increase) decrease in receivables (Increase) decrease in inventories (Increase) in prepaid items (Decrease) in accrued liabilities Increase in due to other governments Increase in estimated claims payable (Decrease) in deposits payable Net cash provided by (used in) operating activities Noncash capital financing activities: Capital assets contributed by other sources Reconciliation of cash and cash equivalents to amounts reported on the balance sheet: Reported on the balance sheet: Cash and investments Restricted assets: Cash and investments Less investments not meeting the definition of cash equivalents: Investment contracts Cash and cash equivalents at end of year The notes to the financial statements are an integral part of this statement. 495,847 1,548,278 (93,341) $ 769,588 1,519,402 $ $ 672,573 (131,202) (U04) 571,877 (341,487) 19,785 2,834,467 $ 2,025,349 $ - - - (4,766) - . ^98^107) 36,545 (62,611) (2,104) - 663,672 (604,487) 8,809 $ 2,292,269 $ 10,111,309 $ 52,938,871 740,483 (740,000) 2,419,856 $ 64,076,138 954,212 (939,581) 99 Enterprise Funds Governmental Activities - Internal Solid Waste Totals Service Funds $ 715,731 $ 1,887,825 $ (1,696,304) 3,067,680 1,683,324 (8,126) - - 14,706 - - - 601,836 (133,306) (1,204) 1,245,489 (945,974) - 28,594 (9,304) (10,741) (61,480) 64,636 - 543,683 - $ 722.311 $ 5.750.940 $ 513.814 $ 4,895,962 $ 124,330,827 $ 14,740,680 1,694,695 : (1,679,581) -_ $ 4.895.962 $ 124.345.941 $ 14.740.680 100 CITY OF CARLSBAD Statement of Net Assets Fiduciary Funds June 30,2003 ASSETS Total Agency Funds 15,380,660 4,017,696 Current Assets: Cash and investments $ 15,267,302 Taxes receivable 29,766 Accrued interest 83,592 Total current assets Restricted Assets: Cash and investments Total assets LIABILITIES Accounts payable Total liabilities NET ASSETS Held in trust for contractors, bondholders and other purposes The notes to the financial statements are an integral part of this statement. 19,398.356 24,862 24,862 $ 19,373,494 101 CITY OF CARLSBAD Statement of Casb Flows Proprietary Funds For the Year Ended June 30,2004 Business-type Activities - Cash flows from operating activities: Receipts from customers and users Payments to suppliers Payments to employees Internal activity - payments to other funds Claims paid Other receipts Increase in deposits payable Net cash provided by operating activities Cash flows from noncapital financing activities: Operating subsidies and transfers to other funds Cash flows from capital and related financing activities: Capital contributions Purchases of capital assets Principal paid on capital debt Interest and other fees paid Property taxes received Net cash (used in) capital and related financing activities Cash flows from investing activities: Interest on investments Net increase (decrease) hi cash and cash equivalents Cash and cash equivalents at beginning of year Carlsbad Municipal Water District $ 18,650,399 (14,452,894) (2,419,023) (2,088,052) - 1,393,928 22,631 1,106,989 (1,698,512) 6,189,880 (9,400,090) (545,345) (107,569) 1,831,821 (2,031,303) 533,453 (2,089,373) 52,939,354 Golf Course $ (31,180) - - . 270,647 - 239,467 - - (394,043) (186,060) - - (580,103) . 16,326 (324,310) 2,419,856 Sewer $ 6,266,845 (2,089,033) (844,985) (960,775)_ 122,141 - 2,494,193 1,698,512 1,624,293 (3,511,760) (520,000) (370,754) . (2,778,221) 587,912 2,002,396 64,090,769 Cash and cash equivalents at end of year $ 50.849.981 $ 2.095.546 $ 66,093.165 The notes to the financial statements are an integral part of this statement. 102 Enterprise Funds Solid Waste $ 1,371,995 (522,833) (634,821) (190,309) - 51,923 - 75,955 283,800 - - - - 55,101 Totals $ 26,289,239 (17,095,940) (3,898,829) (3,239,136) - 1,838,639 22,631 3,916,604 283,800 7,814,173 (13305,893) (1,251,405) (478,323) 1,831,821 (5,389,627) 1,192,792 Governmental Activities - Internal Service Funds $ 15,078,701 (3,464,816) (2,931,813) (1,097,757) (3,222,619) 194,663 . 4,556,359 547,482 (587,138) (6,217) - - (593,355) 122,112 414,856 5,112,336 3,569 124,562,315 4,632,598 14,740,680 $ 5.527.192 $ 124.565.884 $ 19.373.278 (Continued) 103 CITY OF CARLSBAD Statement of Cash Flows Proprietary Funds (Continued) For the Year Ended June 30,2004 Business-type Activities - Reconciliation of operating income (loss) to net cash provided by operating activities: Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation and amortization Change in assets and liabilities: (Increase) decrease in receivables (Increase) in inventories Decrease in prepaid items (Decrease) increase in accrued liabilities Increase in due to other governments Increase in estimated claims payable Increase in deposits payable Net cash provided by operating activities Noncash capital financing activities: Capital assets contributed by other sources Reconciliation of cash and cash equivalents to amounts reported on the balance sheet: Reported on the balance sheet: Cash and investments Restricted assets: Cash and investments Less investments not meeting the definition of cash equivalents: Investment contracts . Cash and cash equivalents at end of year Carlsbad Municipal Water District Golf Course 1,742,819 $ 3.733.367 $ Sewer $ (575,449) $ (53,916) $ (190,030) 1,606,032 (212,005) (53,299) 7,212 (624,958) 293,383 800,038 22,631 64,145 (118)_ 955,412 - 58,752 $ 1.106,989 $ 239.467 $ 2.494.193 $ 2.074.502 $ 50.849,981 $ 2,095,546 $ 66,079,465 953,706 (940,006) $ 50.849.981 $ 2.095.546 $ 66.093.165 The notes to the, financial statements are an integral part of this statement. 104 Enterprise Funds Governmental Activities - Internal Solid Waste Totals Service Funds $ 424,480 $ (394,915) $ (87,565) 3,348,851 1,684,146 (300,843) - - (47,682) - - - (448,703) (53,417) 7,212 576,155 800,038 - 81,383 31,403 (6,015) 132,280 2,210,521 - 591,589 - $ 75.955 $ 3.916.604 $ 4.556.359 $ •_. $ 5.807.869 $ 112.451 $ 5,527,192 $ 124,552,184 $ 19,373,278 953,706 : (940,006) -_ $ 5.527,192 $ 124.565.884 $ 19.373.278 105 CITY OF CARLSBAD Statement of Fiduciary Assets and Liabilities Agency Funds June 30, 2004 ASSETS Current assets: Cash and investments Other receivables Total current assets Restricted assets: Cash and investments Accrued interest Total restricted assets Total assets 17,495,367 40,135 17,535,502 4,760,326 79,916 4,840,242 22.375.744 LIABILITIES Accrued liabilities Deposits held for others Total liabilities 396,737 21,979,007 22.375.744 The notes to the financial statements are an integral part of this statement. 106 CITY OF CARLSBAD Statement of Cain Flows Proprietary Fond* For tbe Year Ended June 30, 2005 Business-type Activities - Cash flows from operating activities: Receipts from customers and users Payments to suppliers Payments to employees Internal activity - payments to other funds Claims paid Other receipts (payments) Increase (decrease) in deposits payable Net cash provided by operating activities Cash flows from noncapital financing activities: Operating subsidies and transfers to other funds Cash flows from capital and related financing activities: Capital contributions Purchases of capital assets Principal paid on capital debt Interest and other fees paid Property taxes received Net cash (used in) capital and related financing activities Cash flows from investing activities: Interest on investments Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Carlsbad Municipal Water District $ 18,578,390 $ (13,601,798) (2,565,594) (2,199,506) 515,302 (3,478) 723,316 - 12,132,093 (13,999,950) (120,575) (38,953) 2,023,644 (3,741) 1,638,447 2,358,022 50,849,981 $ 53,208,003 $ Golf Course . (25,344) 20,212 . (5,132) 1,400,000 • (2,805,120) (33,195) . (2,838,315) 130,735 (1,312,712) 2,095,546 782,834 Sewer $ 6,238,209 (3,162,449) (1,070,642) (1,020,795) 206,249 1,190,572 . 2,237,672 (7,573,916) (550,000) (394,169) (6,280,413) 1,851,750 (3,238,091) 66,093,165 $ 62,855.074 The notes to the financial statements are an integral part of this statement. 107 Enterprise Funds Solid Waste $ 2,265,749 (643,288) (619,752) (179,441) 51,563 874,831 Totals $ 27,082,348 (17,432,879) (4,255,988) (3,399,742) 793,326 (3,478) 2,783,587 Governmental Activities - Internal Service Funds $ 11,430,638 (3,580,900) (2,623,977) (845,747) (2,754,701) 225,842 1,851,155 1,400,000 - 180,415 1,055,246 5,527,192 14,369,765 (24,378,986) (703,770) (433,122) 2,023,644 (9,122,469) 3,801,347 (1,137,535) 124,565,884 (1,193,452) (1,732) (1,195,184) 456,967 1,112,938 19,373,278 6.582.438 $ 123.428.349 $ 20.486.216 (Continued) 108 CITY OF CARLSBAD Statement of Cub Flows Proprietary Funds (Continued) For the Year Ended June 30,2005 Business-type Activities - Carlsbad Municipal Water District Golf Course Sewer Reconciliation of operating income (loss) to net cash provided by operating activities: Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities: Depreciation and amortization Change in assets and liabilities: (increase) decrease hi receivables (Increase) in inventories Decrease in prepaid items (Decrease) increase in accrued liabilities Increase in due to other governments Increase in estimated claims payable Increase in deposits payable Net cash provided by operating activities Noncash capital financing activities: Capital assets contributed by other sources Reconciliation of cash and cash equivalents to amounts reported on the balance sheet: Reported on the balance sheet: Cash and investments Restricted assets: Cash and investments Less investments not meeting the definition of cash equivalents: Investment contracts Cash and cash equivalents at end of year $ (2,082,020) $ (25,344) $ (341,000) 1,874,504 1,716,859 s $ (209,584) 32,596 (209,703) 1,321,001 (3,478) 723,316 S 3,707,480 S (1,583) 21,795 . (5,132) $ S (140,237) (99) (151,775) 106,824 1,190,572 1,700,072 $ 53,208,003 $ 782,834 $ 62,840,949 953,706 (939,581) S 53.208.003 $ 782.834 $ 62.855.074 The notes to die financial statements are an integral part of this statement. 109 Enterprise Funds Governmental Activities - Internal Solid Waste Totals Service Funds $ 878,661 $ (1,569,703) $ (2,255,296) 3,591,363 1,565,152 (49,458) - -45,628 - - - (400,862) 32,497 - (294,055) 1,321,001 - 103,346 (783) (68,065) 2,679 594,792 * 2,012,676 - $ 874.831 $ 2.783.587 $ 1.851.155 $ $ 5.407.552 $ 307.155 $ 6,582,438 $ 123,414,224 $ 20,486,216 953,706 - (939.581) . $ 6.582.438 $ 123.428.349 $ 20.486.216 110 CITY OF CARLSBAD Statement of Fiduciary Assets and Liabilities Agency Funds June 30,2005 ASSETS Current assets: Cash and investments Other receivables Total current assets Restricted assets: Cash and investments Accrued interest Total restricted assets Total assets LIABILITIES 22,614,7 142,4 22,757,21 7,200,3- 88,33 JT.288,66 30.045.87 Accrued liabilities Deposits held for others Total liabilities The notes to the financial statements are an integral part of this statement. 3,105,47 26,940,40. Ill McGladreyS Pullen Certified Public Accountants Independent Auditor's Report The Honorable Mayor and Members of the City Council City of Carlsbad Carlsbad, California 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 Carlsbad, California (the City), as of and for the year ended June 30, 2003, which collectively comprise the City's basic financial statements as listed in the accompanying table of contents. These financial statements are the responsibility of the City's management. Our responsibility is to express an opinion on these basic financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used in the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, 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 of Carlsbad, California, as of June 30, 2003, and the respective changes in financial position and the cash flows, where applicable, thereof and the respective budgetary comparison for the General fund for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated September 30, 2003 on our consideration of the City of Carlsbad's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. The management's discussion and analysis and supplementary information on pages 17 to 28 and 84 to 109, are not a required part of the basic financial statements but are supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, we did not audit the information and express no opinion on it. Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the City's basic financial statements. The accompanying combining statements and schedules of annual debt service requirements, listed in the table of contents as supplementary information, are been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all presented for purposes of additional analysis and are not a required part of the basic financial statements. This information has material respects, in relation to the basic financial statements taken as a whole. The letter of transmittal and statistical tables have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on them. San Diego, California September 30, 2003 McOadrey ft Pullen, IIP Is an Independent member ftm of RSM International, an affibtion of independent accounting 8nd consuttnQ firms. 112 McGladrey&Pullen Certified PuWfC Accountants Independent Auditor's Report The Honorable Mayor and Members of the City Council City of Carlsbad, California 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 Carlsbad, California, (the City) as of and for the year ended June 30,2004, which collectively comprise the City's basic financial statements, as listed in the table of contents. These financial statements are the responsibility of the City's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, 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 30,2004, and the respective changes in financial position and cash flows, where applicable, thereof and the respective budgetary comparison for the General fund for the year then ended, in conformity with accounting principles generally accepted In the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated September 30,2004 on our consideration of the City's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report Js 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 internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. The Management's Discussion and Analysis as listed in the table of contents is not a required part of the basic financial statements but is supplementary information required by accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements.'The combining and individual nonmajor fund financial statements and other schedules, listed in the table of contents as supplementary information, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. McGladw & Pdten, LU> b a member Inn <rf RSM International, an aliWon of Mparate and Independent legal enflfcs. H3 The accompanying introductory and statistical sections, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements. This information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, weexpress no opinion on it. San Diego, California September 30,2004 114 McGladrey&Puilen Certified PuMc Accountants Independent Auditor's Report The Honorable Mayor and Members of the City Council City of Carlsbad, California •fsssfsf;sfsissr. We conducted In our opinion, the financial statements referred to above present fairlv in all material mcn~*> «, McGtadmy & Puten, OP Is a member km of RSM Mernatlonal, amffitattonofcaparateandindepenitenllegdenljtes. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's baste financial statements. The combining and individual nonmajor fund financial statements and other schedules, listed in the table of contents as supplementary information, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the baste financial statements and, in our opinion, is fairly stated in all material respects, in relation to the baste financial statements taken as a whole. The accompanying introductory and statistical sections, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the baste financial statements. This information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly we express no opinion on it. San Diego, California October 7,2005 116 4.3 - Financial Management Systems-Describe how Offerer's financial management and accounting systems will meet the following needs: 4.3.1 - Developing, implementing, and managing service budgeting and expenditures and reporting (including ad-hoc reporting). The City of Carlsbad's fiscal year budget is adopted every June. Once adopted, all budget figures are recorded to the city's financial software system, IF AS. Expenditures are budgeted by line item in various funds and cost centers. The budget and expenditures for the nutrition program is recorded to three separate cost centers (Transportation, Congregate and Home Meals). A software reporting package is used to run all financial reports and is available to all city staff members that have access to a computer. Various summarized and detailed reports can be run to show the financial status of each cost center. The most popular report used is a budget to actual report, which shows budgeted revenues and expenditures compared to actual year to date amounts. 4.3.2 - Allocating expenses and revenues for multiple cost centers. Allocating expenses and revenues for multiple cost centers as needed. The City of Carlsbad's financial software system, EFAS, can be used to allocate expenses and revenues for multiple cost centers if needed. The nutrition program is segregated into three different cost centers (Transportation, Congregate and Home Meals). Invoices can be coded so costs will be posted to multiple cost centers if necessary. Salaries can also be allocated to multiple cost centers using the financial system. Payroll is processed in house using the city's financial software system. 4.3.3 - Maintaining accounting records to adequately identify all contract related revenues and expenses. The City of Carlsbad's financial software system, IFAS, is used to record all city revenues and expenses. The nutrition program is segregated into three different cost centers (Transportation, Congregate and Home Meals). Revenues and expenses related to each program are recorded to its own unique cost center number. 117 COUNTY OF SAN DIEGO AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM EXHIBIT B - INSURANCE REQUIREMENTS ARTICLE 1 INSURANCE REQUIREMENTS FOR CONTRACTORS Without limiting Contractor's indemnification obligations to County, Contractor shall provide at its sole expense and maintain for the duration of this contract, or as may be further required herein, insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the work hereunder and the results of the work by the Contractor, his agents, representatives, employees or subcontractors. /. Minimum Scope of Insurance Coverage shall be at least as broad as: A. Commercial General Liability, Occurrence form, Insurance Services Office form CG0001. B. Automobile Liability covering all owned, non owned, hired auto Insurance Services Office form CA0001. C. Workers' Compensation, as required by State of California and Employer's Liability Insurance. 2. Minimum Limits of Insurance Contractor shall maintain limits no less than: A. Commercial General Liability including Premises, Operations, Products and Completed Operations, Contractual Liability, and Independent Contractors Liability: $1,000,000 per occurrence for bodily injury, personal injury and property damage. The General Aggregate limit shall be $2,000,000. B. Automobile Liability: $ 1,000,000 each accident for bodily injury and property damage. C. Employer's Liability: $1,000,000 each accident for bodily injury or disease. Coverage shall include waiver of subrogation endorsement in favor of County of San Diego. 3. Deductibles and Self-Insured Retentions Any deductible or self-insured retention must be declared to and approved by the County's Risk Manager. At the option of the County, either: the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects the County, the members of the Board of Supervisors of the County and the officers, agents, employees and volunteers; or the Contractor shall provide a financial guarantee satisfactory to the County guaranteeing payment of losses and related investigations, claim administration, and defense expenses. 4. Other Insurance Provisions The general liability and automobile liability policies are to contain, or be endorsed to contain the following provisions: A. Additional Insured Endorsement Any general liability policy provided by Contractor shall contain an additional insured endorsement applying coverage to the County of San Diego, the members of the Board of Supervisors of the County and the officers, agents, employees and volunteers of the County, individually and collectively. C. Notice of Cancellation Each required insurance policy shall be endorsed to state that coverage shall not be canceled by either party, except after thirty (30) days' prior written notice by certified mail, return receipt requested, has been given to the County at the address shown in section of Contract entitled "Notices". D. Severability of Interest clause Coverage applies separately to each insured, except with respect to the limits of liability, and that an act or omission by one of the named insureds shall not reduce or avoid coverage to the other named insureds. Exhibit B - Insurance Requirements (Revised 8/17/06) Page 1 of 3 COUNTY OF SAN DIEGO AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM EXHIBIT B - INSURANCE REQUIREMENTS GENERAL PROVISIONS 5. Qualifying Insurers All required policies of insurance shall be issued by companies which have been approved to do business in the State of California by the State Department of Insurance, and which hold a current policy holder's alphabetic and financial size category rating of not less than A-, VII according to the current Best's Key Rating guide, or a company of equal financial stability that is approved in writing by County's Risk Manager. 6. Evidence of Insurance Prior to commencement of this Contract, but in no event later than the effective date of the Contract, Contractor shall furnish the County with certificates of insurance and amendatory endorsements effecting coverage required by this clause. Contractor shall furnish certified copies of the actual required insurance policies within thirty days after commencement of Contract. Thereafter, copies of renewal policies, certificate and amendatory endorsements shall be furnished to County within thirty days of the expiration of the term of any required policy. Contractor shall permit County at all reasonable times to inspect any policies of insurance, which Contractor has not delivered to County. 7. Failure to Obtain or Maintain Insurance: County's Remedies Contractor's failure to provide insurance specified or failure to furnish certificates of insurance, amendatory endorsements and certified copies of policies, or failure to make premium payments required by such insurance, shall constitute a material breach of the Contract, and County may, at its option, terminate the Contract for any such default by Contractor. 8. No Limitation of Obligations The foregoing insurance requirements as to the types and limits of insurance coverage to be maintained by Contractor, and any approval of said insurance by the County are not intended to and shall not in any manner limit or qualify the liabilities and obligations otherwise assumed by Contractor pursuant to the Contract, including, but not limited to, the provisions concerning indemnification. 9._ Review of Coverage County retains the right at any time to review the coverage, form and amount of insurance required herein and may require Contractor to obtain insurance reasonably sufficient in coverage, form and amount to provide adequate protection against the kind and extent of risk which exists at the time a change in insurance is required. 10. Self-Insurance Contractor may, with the prior written consent of County's Risk Manager, fulfill some or all of the insurance requirements contained in this Contract under a plan of self-insurance. Contractor shall only be permitted to utilize such self-insurance if in the opinion of County's Risk Manager, Contractor's (i) net worth, and (ii) reserves for payment of claims of liability against Contractor, are sufficient to adequately compensate for the lack of other insurance coverage required by this Contract. Contractor's utilization of self-insurance shall not in any way limit liabilities assumed by Contractor under the Contract. 11. Claims Made Coverage If coverage is written on a "claims made" basis, the Certificate of Insurance shall clearly so state. In addition to the coverage requirements specified above, such policy shall provide that: A. The policy retroactive date coincides with or precedes Contractor's commencement or work under the Contract (including subsequent policies purchased as renewals or replacements). B. Contractor will make every effort to maintain similar insurance during the required extended period of coverage following expiration of the Contract, including the requirement of adding all additional insureds. C. If insurance is terminated for any reason, Contractor shall purchase an extended reporting provision of at least two years to report claims arising in connection with the Contract. D. The policy allows for reporting of circumstances or incidents that might give rise to future claims. Exhibit B - Insurance Requirements (Revised 8/17/06) Page 2 of 3 COUNTY OF SAN DIEGO AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM EXHIBIT B - INSURANCE REQUIREMENTS 12. Subcontractors' Insurance Contractor shall require that any and all Subcontractors hired by Contractor are insured in accordance with this Contract. If any Subcontractors coverage does not comply with the foregoing provisions, Contractor shall defend and indemnify the County from any damage, loss, cost or expense, including attorney fees, incurred by County as a result of Subcontractors failure to maintain required coverage. 13. Waiver of Subrogation Contractor and County release each other, and their respective authorized representatives, from any Claims (as defined in the Article entitled "Indemnity" of the Pro Forma Contract), but only to the extent that the proceeds received from any policy of insurance carried by County or Contractor, other than any self-insurance, covers any such Claim or damage. Included in any policy or policies of insurance provided by Contractor hereunder shall be a standard waiver of rights of Subrogation against County by the insurance company issuing said policy or policies. ARTICLE 2 [RESERVED] Exhibit B - Insurance Requirements (Revised 8/17/06) Page 3 of3 COUNTY OF SAN DIEGO AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM EXHIBIT C - FISCAL TERMS & CONDITIONS AND PRICING SCHEDULE 1. COMPENSATION: Contractor shall be compensated in an amount not to exceed $116,490 contract price amount, for all services performed in designated zip codes under this contract for the total contract term anticipated to begin October 1, 2006 through June 30, 2007, with four annual option years. Said compensation is not designed to fully fund the program. The fixed supplemental rates are developed annually based on funding and determined to offset the cost of providing services. These rates are subject to availability of funding from the State of California, California Department of Aging (CDA). 1.1. Compensation for the total contract term referenced above is as follows: 1.1.1. Fixed Supplemental Rate $ amount for Portion of Contractor's Congregate Meals costs. Payments are monthly compensation payments to Contractor for the provision of Congregate Meals according to the Performance Work Statement (State of California C-l funding stream). 1.1.2. Fixed Supplemental Rate $ amount for Portion of Contractor's Home Delivered Meal costs. Payments are monthly compensation payments to Contractor for the provision of Home Delivered Meals according to the Performance Work Statement (State of California C-2 funding stream). 1.1.3. Fixed Supplemental Rate $ amount for Portion of Contractor's Transportation costs. Payments are monthly compensation payments to Contractor for the provision of Transportation (One way trips) according to the Performance Work Statement (State of California B funding stream). 1.1.4. Fixed Supplemental Rate $ amount for Incentive Payments from the NSIP (Nutrition Services Incentive Program). NSIP payments are monthly incentives for Contractors that continually attain high achievement based on number of meals (C-l and C-2) served during the prior year. This amount will be determined annually by the County, based on funds received from the State and Contractor's prior year's performance (i.e. meals served). 1.1.5. Cost Reimbursement $ amount for One Time Only (OTO) Allocation. OTO Allocations are one time annual monetary awards for designated goods or services related to C-l, C-2 or B Programs, which are directly related to the Senior Nutrition Service System, based on special cost reimbursement requests from Contractor. OTO awards are based on funds received from the State of California, and must be approved in advance by the County. Contractor shall procure the goods or services by utilizing competitive measures, and provide documentation of receiving 3 or more quotes to substantiate fair and reasonable pricing. County will reimburse costs upon presentation of receipts. 1.1.6. Fixed Supplemental Rate $ amount for Portion of Contractor's Congregate Meals costs. Payments are monthly compensation payments to Contractor for the provision of Congregate Meals according to the Performance Work Statement (City of San Diego funding stream). 1.2. The County shall have the authority to increase or reduce the contract compensation, via the issuance of a Unilateral Amendment, signed by the County's Director of Purchasing and Contracting, as required to execute Exhibit C, Paragraphs 1.1.4 & 1.1.5. 1.3. Contractor shall submit: 1.3.1. a completed Budget for the entire program with this RFSQ, and as required by County. Budget shall detail anticipated costs to provide number of meals (home delivered and congregate), and anticipated number of one-way trips for the upcoming contract term for the entire program. Budgets must be submitted per County provided form and format. 1.3.2. at the end of the contract fiscal year, a completed report of actual costs (closeout report) expended, as requested. Exhibit C - Fiscal Terms & Conditions (Revised 8/17/06) and Pricing Schedule Page 1 of 2 COUNTY OF SAN DIEGO AGREEMENT NUMBER 513847 AGREEMENT WITH CITY OF CARLSBAD FOR SENIOR NUTRITION PROGRAM EXHIBIT C - FISCAL TERMS & CONDITIONS AND PRICING SCHEDULE Reference Compensation Paragraph 1.1.1 1.1.2 1.1.3 1.1.4 1.1.5 1.1.6 TOTAL Service Congregate Meals Home-Delivered Meals Transportation Incentive Payments* Incentive Payments* One-time-only (OTO) One-time-only (OTO) One-time-only (OTO) Authorized Providers within the City of San Diego only; Congregate Meals Funding Source Title III-C1 Title III-C2 Title III-B NSIP-C1 NSIP-C2 OTO-C1 OTO-C2 OTO-B City-funded Contracted # of units (i.e. meals, one- way trips, etc.) 15,838 7,114 5,527 15,838 7,114 0 0 0 0 Fixed Supplemental Rate $3.24 $3.11 $5.00 $0.65 $0.72 0 0 0 0 Total $51,315 $22,125 $27,634 $10,295 $5,122 0 0 0 0 $116,490 * NSIP dollar amounts are estimated ONLY and may be adjusted based on actual prior year number of meals served. Exhibit C - Fiscal Terms & Conditions (Revised 8/17/06) and Pricing Schedule Page 2 of 2