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HomeMy WebLinkAbout02-02-2016 Agenda Packet Tuesday, February 2, 2016 6:00 PM REGULAR MEETING Council Chamber 990 Palm Street San Luis Obispo Page 1 CALL TO ORDER: Mayor Jan Marx ROLL CALL: Council Members John Ashbaugh, Carlyn Christianson, Dan Rivoire, Vice Mayor Dan Carpenter, and Mayor Jan Marx PLEDGE OF ALLEGIANCE: Council Member Christianson INTRODUCTIONS 1. MIGUEL BARCENAS - UTILITIES ENGINEER AND MICHELLE BULOW - SUPERVISING ADMINISTRATIVE ASSISTANT (MATTINGLY – 10 MINUTES) PRESENTATIONS 2. PRESENTATION BY JOHN FOWLER, PRESIDENT & CEO OF PEOPLE'S SELF- HELP HOUSING, REGARDING AN UPDATE ON LOCAL HOUSING MARKET (CODRON/FOWLER – 10 MINUTES) 3. PRESENTATION BY FIRE CHIEF OLSON AND PUBLIC WORKS DIRECTOR GRIGSBY, REGARDING WINTER STORM PREPAREDNESS (OLSON/GRIGSBY – 10 MINUTES) PUBLIC COMMENT PERIOD FOR ITEMS NOT ON THE AGENDA (not to exceed 15 minutes total) The Council welcomes your input. You may address the Council by completing a speaker slip and giving it to the City Clerk prior to the meeting. At this time, you may address the Council on items that are not on the agenda. Time limit is three minutes. State law does not allow the Council to discuss or take action on issues not on the agenda, except that members of the Council or staff may briefly respond to statements made or questions posed by persons exercising their public testimony rights (gov. Code sec. 54954.2). Staff may be asked to follow up on such items. San Luis Obispo City Council Agenda February 2, 2016 Page 2 CONSENT AGENDA A member of the public may request the Council to pull an item for discussion. Pulled items shall be heard at the close of the Consent Agenda unless a majority of the Council chooses another time. The public may comment on any and all items on the Consent Agenda within the three minute time limit. 4. WAIVE READING IN FULL OF ALL RESOLUTIONS AND ORDINANCES Recommendation Waive reading of all resolutions and ordinances as appropriate. 5. TRAFFIC MODEL UPDATE & ON-CALL TRAFFIC MODELING SERVICES STUDY REQUEST FOR QUALIFICATIONS; SPECIFICATION NO. 91434 (GRIGSBY/HUDSON) Recommendation 1. Approve the issuance of a Request for Qualifications (RFQ) to provide “Traffic Model Update & On-call Modeling Services, Specification No. 91434”; and 2. Authorize the City Manager to award a contract is within the proposed budget of $180,000; and 3. Authorize the Finance Director to execute and amend purchase orders for on-call traffic modeling services purchase orders in an amount not-to-exceed the authorized budget. 6. CALTRANS SPONSOR APPLICANT AGREEMENT WITH RACE SLO (JOHNSON/CANO) Recommendation 1. Approve and authorize the Mayor to sign a letter of support (“Support Letter”) for the 2016 SLO Marathon + Half; and 2. Approve and authorize the Mayor to sign a CalTrans Sponsor Application Agreement (“Agreement”) and supporting document (“Authorization Letter”) with Get Off The Couch, Potato Sports Productions, LLC authorizing the City of San Luis Obispo to serve as the Sponsor Applicant for the CalTrans encroachment permit for the 2016 SLO Marathon + Half. San Luis Obispo City Council Agenda February 2, 2016 Page 3 BUSINESS ITEMS 7. ACCEPTANCE OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT, SINGLE AUDIT REPORT, AND ANNUAL AUDIT OF TRANSPORTATION DEVELOPMENT ACT FUNDS FOR 2014-15 (JOHNSON/WARNER – 30 MINUTES) Recommendation Accept the Comprehensive Annual Financial Report, Single Audit Report, and annual audit of the Transportation Development Act Funds for Fiscal Year 2104-15. COUNCIL LIAISON REPORTS (Not to exceed 15 minutes) Council Members report on conferences or other City activities. Time limit—3 minutes each. COUNCIL COMMUNICATIONS (Not to exceed 15 minutes) At this time, any Council Member or the City Manager may ask a question for clarification, make an announcement, or report briefly on his or her activities. In addition, subject to Council Policies and Procedures, they may provide a reference to staff or other resources for factual information, request staff to report back to the Council at a subsequent meeting concerning any matter, or take action to direct staff to place a matter of business on a future agenda. (Gov. Code Sec. 54954.2) ADJOURNMENT The next Regular City Council Meeting is scheduled for Tuesday, February 16, 2016 at 6:00 p.m., in the Council Chamber, 990 Palm Street, San Luis Obispo, California. San Luis Obispo City Council Agenda February 2, 2016 Page 4 LISTENING ASSISTIVE DEVICES are available for the hearing impaired--please see City Clerk. The City of San Luis Obispo wishes to make all of its public meetings accessible to the public. Upon request, this agenda will be made available in appropriate alternative formats to persons with disabilities. Any person with a disability who requires a modification or accommodation in order to participate in a meeting should direct such request to the City Clerk’s Office at (805) 781-7100 at least 48 hours before the meeting, if possible. Telecommunications Device for the Deaf (805) 781-7107. City Council regular meetings are televised live on Charter Channel 20. Agenda related writings or documents provided to the City Council are available for public inspection in the City Clerk’s Office located at 990 Palm Street, San Luis Obispo, California during normal business hours, and on the City’s website www.slocity.org. Persons with questions concerning any agenda item may call the City Clerk’s Office at (805) 781-7100. Meeting Date: 2/2/2016 FROM: Daryl Grigsby, Public Works Director Prepared By: Jake Hudson, Transportation Manager SUBJECT: TRAFFIC MODEL UPDATE & ON-CALL TRAFFIC MODELING SERVICES STUDY REQUEST FOR QUALIFICATIONS; SPECIFICATION NO. 91434 RECOMMENDATION 1. Approve the issuance of a Request for Qualifications (RFQ) to provide “Traffic Model Update & On-call Modeling Services, Specification No. 91434”; and 2. Authorize the City Manager to award a contract is within the proposed budget of $180,000; and 3. Authorize the Finance Director to execute and amend purchase orders for on-call traffic modeling services purchase orders in an amount not-to-exceed the authorized budget. DISCUSSION Traffic Model Update As part of the City Transportation Impact Fee Program, funding is allocated for periodic updates of the City’s Traffic Model. The Traffic Model is a key tool used in transportation policy, planning, and engineering. This forecasting tool provides vital information used in the estimation of infrastructure capacity, financial feasibility, and social viability of projects, programs, and policies. The highly complex mathematical model works by estimating the amount of trips that occur, where those trips are going, the mode (i.e. Car, Bike, Bus) those trips use, and the routes those trips take. The current version of the City’s model was developed in 2010, for $200,000 and over the last five years the model has been used on numerous traffic studies, environmental impact reports, and for the update of the City’s Land Use and Circulation Elements. The next major project to utilize the traffic model is an update to the City’s impact fee programs. In order to maintain the validity of the model it should be updated, recalibrated, and revalidated about every five years to reflect the most current development and travel trends. In preparation for the upcoming transportation impact fee program updates staff is proposing to complete this update, revalidation, and recalibration now. In addition staff is proposing to update th e model functionality to provide more detailed bicycle travel forecasts, align the City model with more current regional traffic forecasts, and update the model’s reporting utilities. 5 Packet Pg. 5 On-Call Traffic Modeling Services As part of the 2015-17 Financial Plan the Council approved a work program for Land Use & Circulation Element implementation and Fee updates. This work program includes several traffic modeling tasks particularly related to AB 1600 impact fee program updates and the associated nexus studies. While most of the work for the AB 1600 study will take place under a separate consultant contract, it’s desirable to retain the consultant team that performs the traffic model update under this contract for modeling work in support of the larger AB 1600 study. CONCURRENCES The Community Development Department concurs with the staff recommendations. FISCAL IMPACT The total cost of this project is estimated at $180,000. The cost of the traffic mode update element of the contract is $130,000 which is currently programed a part of the Transportation Impact Fee Program. The cost of the on-call services element of the contract is estimated at $50,000 which budgeted in the 2015-17 Financial Plan in transportation consultant services funding for traffic modeling and a nexus study in support of updates to the City’s transportation impact fee programs. ALTERNATIVES The Council may choose not to authorize this traffic model update. However, staff does not recommend this because the funding for this project has been allocated and without an update the traffic model will become outdated which would affect the validity of future environmental review and significantly impair updates to transportation impact fee programs. Attachments: a - Traffic Model Update RFQ 5 Packet Pg. 6 Notice Request for Qualifications Traffic Model Update & On-Call Services Specification No. 91434 February 2016 The City of San Luis Obispo is requesting sealed proposals from interested consultants to update the City’s TransCAD travel demand model and provide on-call modeling services in support of an upcoming traffic impact fee program update. Pursuant to this Specification No. 91434 All proposals must be received by the Public Works Department at 919 Palm Street, San Luis Obispo, CA 93401 by 2:00 P.M. on February 25, 2016. Proposals received after said time will not be considered. To guard against premature opening, each proposal shall be submitted to the Public Works Department in a sealed envelope plainly marked with the proposal title, specification number, Consultant name, and time and date of the proposal opening. Proposals shall be submitted using the forms provided in the specification package. Obtaining a Specification Package  Download from the City’s Web site www.slocity.org - Doing Business / Bids & Proposals page, or;  Pick up a copy of the RFQ at the above address A list of companies that have requested a copy of the proposal is maintained on the web page. Questions Questions should be directed to Jake Hudson at jhudson@slocity.org. Disadvantaged Business Participation DBE and other small businesses as defined in Title 49 CFR 26, are encouraged to participate in t he performance of agreements. Rev 1 - 03.16.15 DMA 5.a Packet Pg. 7 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) Specification No. 91434 TABLE OF CONTENTS DESCRIPTION OF WORK ........................................................................................................................................... 3 GENERAL TERMS AND CONDITIONS ....................................................................................................................... 5 PROPOSAL REQUIREMENTS .................................................................................................................................... 5 CONTRACT AWARD AND EXECUTION ..................................................................................................................... 6 PROPOSAL CONTENT AND SELECTION PROCESS ............................................................................................... 7 PROPOSAL CONTENT ................................................................................................................................................ 7 PROPOSAL EVALUATION AND CONSULTANT SELECTION ................................................................................... 7 FORM OF AGREEMENT .............................................................................................................................................. 8 PROPOSAL SUBMITTAL FORMS ............................................................................................................................. 15 ACKNOWLEDGEMENT ............................................................................................................................................. 15 INSURANCE CERTIFICATE ...................................................................................................................................... 15 AVAILABLE SERVICES ............................................................................................................................................. 16 STATEMENT OF PAST CONTRACT DISQUALIFICATIONS ................................................................................... 16 REFERENCES ........................................................................................................................................................... 17 INSURANCE REQUIREMENTS: Consultant Services ............................................................................................. 19 5.a Packet Pg. 8 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) A. DESCRIPTION OF WORK The City of San Luis Obispo is requesting proposals for an update of its TransCAD multimodal travel demand forecasting model in preparation of upcoming traffic impact fee program studies and for providing on -call traffic modeling services in support of those future studies. Background: The current TransCAD traffic model was developed by LSA Associates and Cambridge Systematics in November of 2010 with 2008 as the base year and 2035 as the forecast year. Since then there have been a number of updates to the San Luis Obispo county traffic model, city specific plans, and in 2014 the City’s Gene ral Plan was updated. Due to the upcoming traffic impact fee program updates it’s the City’s desire to conduct a complete update of the City’s TransCAD traffic model to reflect an updated base year and recalibrated forecast year. The City will be conducting an AB1600 study in 2016/17 to update its transportation impact fee programs. This study will be conducted under a separate contract. However it’s the City’s desire to retain the consultant team that performs this traffic model update to provide general traffic model support. Scope of Services: The consultant(s) selected will be responsible to perform all necessary work to deliver an updated calibrated and validated 2016 base year and 2035 forecast year multimodal traffic model, utilizing the most current version of TransCad software, that is consistent with all applicable Federal, State, and local travel forecasting guidelines. The update shall retain all of the intended functionality of the current model in addition to new functionality as described below. The outline below is meant to highlight the priority tasks, but not be an all-inclusive list of every task needed to achieve the work product.  Assist staff in developing Citywide Transportation Survey to support traffic model update. The City will be responsible for distribution and capture of the survey data, the consultant team will be responsible for developing the survey and analyzing the data.  Perform network updates & refinement for base and forecast years. In addition assess and implement, i f feasible, bikeway network in order to support segment bike volume forecasts and a more refined tool for predicting the effect of off-street class I facilities. o Traffic Counts will be provided to the consultant including 24 hr bike counts on street segmen ts and class I trails. Data is expected to be available in April of 2016. o Transit data will be provided to the consultant in the form of the short range transit plan which includes routes, stops, headways, and boarding/alighting volumes.  Perform a base year landuse update to 2016 and refine TAZs based on recent tract maps and specific plans. For landuse within the City SOI the City will provide parcel based landuse data, the consultant will be responsible for compiling that data into the respective TAZs and model landuse categories. For landuse outside the City SOI the consultant will be responsible for obtaining, updating, and processing any necessary data to perform the update.  Perform a forecast year landuse update to 2035. For landuse within the City SOI the most current data which reflects the recent general plan update is in the current traffic model. The consultant will however be responsible for reviewing, updating, and validating this data based on new tract maps and specific plans submitted since the general plan update. For landuse outside the City SOI the consultant will be responsible for obtaining, updating, and processing any necessary data to perform the update.  Review and update trip generation and distribution models based on most current dat a. Perform trip generation studies for special generators such as the Airport and CalPoly as necessary. Review and update penalties, impedance, and friction factors based on most current data as necessary.  Update custom GISDK traffic model utilities based on most current data (ie. process turns tool, database interface tool, etc.). Add new automated utilities, tasks, and reports such as select link/zone queries.  Obtain information from affected utility companies  Update the “San Luis Obispo Citywide Travel Model Model Documentation” and “San Luis Obispo Citywide Travel Model User’s Guide” documents to reflect update made as part of this work effort. 5.a Packet Pg. 9 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) On-Call Services Agreement Management: For On-Call services work the selected consultant shall assign a single point person who understands the overall agreement and can manage paperwork associated with it. This person does not need to be assigned to any of the individual projects, but should be available to listen and follow-up on concerns regarding performance. For On-Call work requests beyond the traffic model update the c onsultant shall prepare work scope and cost proposals after project scoping meetings. The cost of the scoping meeting may be included in the cost proposal. The City will evaluate the proposal upon receipt and negotiate the work scope further as needed. The consultant will receive a Purchase Order after the proposal scope and cost has been accepted, signaling the start of the project work. 5.a Packet Pg. 10 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) B. GENERAL TERMS AND CONDITIONS PROPOSAL REQUIREMENTS 1. Requirement to Meet All Provisions. Each individual or firm submitting a proposal (Consultant) shall meet all of the terms, and conditions of the Request for Qualification (RFQ) specifications package. By virtue of its proposal submittal, the Consultant acknowledges agreement with and acceptan ce of all provisions of the RFQ specifications. 2. Proposal Submittal. Each proposal must be submitted on the form(s) provided in the specifications and accompanied by any other required submittals or supplemental materials. Proposal documents shall be enclosed in an envelope that shall be sealed and addressed to the Publi c Works Department, City of San Luis Obispo, 919 Palm Street, San Luis Obispo, CA, 93401. Each proposal submittal shall include one electronic copy of the proposal, submitted in Adobe Acrobat format on CD or flash drive. In order to guard against premature opening, the proposal should be clearly labeled with the proposal title, specification number, name of Consultant, and date and time of proposal opening. No FAX submittals will be accepted. 3. Insurance Certificate. Each proposal must include a certificate of insurance showing: a. The insurance carrier and its A.M. Best rating. b. Scope of coverage and limits. c. Deductibles and self-insured retention. The purpose of this submittal is to generally assess the adequacy of the Consultant’s insurance coverage during proposal evaluation; as discussed under paragraph 13 below, endorsements are not required until contract award. The City’s insurance requirements are detailed in Section F. 4. Submittal of References. Each proposer shall submit a statement of qualifications and references on the form provided in the RFQ package. 5. Statement of Contract Disqualifications. Each proposer shall submit a statement regarding any past government disqualifications on the form provided in the RFQ package. 6. Proposal Withdrawal and Opening. A Consultant may withdraw its proposal, without prejudice prior to the time specified for the proposal opening, by submitting a written request to the City Engineer for its withdrawal, in which event the proposal will be returned to the Consultant unopened. No proposal received after the time specified or at any place other than that stated in the "Notice Requesting Proposals" will be considered. All proposals will be opened and declared publicly. Consultants or their representatives are invited to be present at the opening of the proposals. 7. Submittal of One Proposal Only. No individual or business entity of any kind shall be allowed to make or file, or to be interested in more than one proposal, except an alternative proposal when specifically requested; however, an individual or business entity that has submitted a sub -proposal to a Consultant submitting a proposal, or who has quoted prices on materials to such Consultant, is not thereby disqualified from submitting a sub-proposal or from quoting prices to other Consultants submitting proposals. 8. Communications. All timely requests for information submitted in writing will receive a written response from the City. Telephone communications with City staff are not encouraged, but will be permitted. However, any such oral communication shall not be binding on the City. 9. Alternative Proposals. When specifically requested, the proposer may submit an alternative proposal (or proposals) that it believes will also meet the City's project objectives but in a different way. In this case, the proposer must provide an analysis of the advantages and disadvantages of each of the alternatives, and discuss under what circumstances the City would prefer one alternative to the other(s). If an alternative proposal is submitted, the maximum length of the proposal may be expanded proportionately by the number of alternatives submitted. 5.a Packet Pg. 11 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) CONTRACT AWARD AND EXECUTION 10. Proposal Retention and Award. The City reserves the right to retain all proposals for a period of 60 days for examination and comparison. The City also reserves the right to waive non substantial irregularities in any proposal, to reject any or all proposals, to reject or delete one part of a proposal and accept the other, except to the extent that proposals are qualified by specific limitations. See the "Special Terms and Conditions" in Section C of these specifications for proposal evaluation and contract award criteria. 11. Competency and Responsibility of Consultant. The City reserves full discretion to determine the competence and responsibility, professionally and/or financially, of Consultants. Consultants will provide, in a timely manner, all information that the City deems necessary to make such a decision. 12. Contract Requirement. The Consultant to whom award is made (Consultant) shall execute a written contract with the City within ten (10) calendar days after notice of the award has been sent by mail to it at the address given in its proposal. The contract shall be made in the form adopted by the City and incorporated in these specifications. 13. Insurance Requirements. The Consultant shall provide proof of insurance in the form, coverages an d amounts specified in these specifications within 10 (ten) calendar days after notice of contract award as a precondition to contract execution. 14. Business License & Tax. The Consultant must have a valid City of San Luis Obispo business license and tax certificate before execution of the contract. Additional information regarding the City's business license and tax program may be obtained by calling (805) 781-7134. 15. Failure to Accept Contract. The following will occur if the Consultant to whom the award is made (Consultant) fails to enter into the contract: the award will be annulled; any bid security will be forfeited in accordance with the special terms and conditions if a Consultant's bond or security is required; and an award may be made to the next highest ranked Consultant with whom a responsible compensation is negotiated, who shall fulfill every stipulation as if it were the party to whom the first award was ma de. 5.a Packet Pg. 12 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) C. PROPOSAL CONTENT AND SELECTION PROCESS PROPOSAL CONTENT 1. Submittal Forms a. Acknowledgement b. Insurance Certificate c. Available Services d. Statement of Past Disqualifications e. References 2. Qualifications a. Experience of your firm in performing similar services b. Experience of the staff to be assigned to the project in performing similar services c. Redundancy in the company of staff experienced in this type of work d. Resumes of the individuals who would be assigned to this project, including any known sub-consultants e. Proximity and staffing levels of the nearest company office f. Statement and explanation of any instances where your firm has been removed from a project or disqualified from proposing on a project g. Standard hourly billing rates for consultant and sub-consultant staff h. Detailed list of services available directly from the company 3. Work Program a. Description of your approach to working with City staff to achieve their goal of completing the assigned work. b. Services or data anticipated to be provided by the City c. Any other information that would assist us in making this contract award decision 4. Proposal Length and Copies a. Proposals should be the minimum length to provide the required information. Charts and other short form approaches to convey information are encouraged. b. 3 copies of the proposal must be submitted. c. 1 PDF format electronic copy of proposal must be submitted on CD or flash drive. PROPOSAL EVALUATION AND CONSULTANT SELECTION Proposals will be evaluated by a review committee and contract award process as follows: 5. Consultant Selection Proposals will be reviewed by a selection committee and ranked in accordance with the responsiveness, qualifications and understanding of the Consultant relative to these specification requireme nts. A group of finalist (short list) may be selected for follow-up requests for information or interviews before a final ranking is determined. Contract award will be based on a combination of factors that represent the best overall value for completing the work scope as determined by the City, including: the written proposal criteria; results of background and reference checks; and proposed compensation rates. 6. Proposal Review and Award Schedule The following is an outline of the anticipated schedule for proposal review and contract award: Issue RFQ ..................................................................... 2/3/16 Receive proposals ....................................................... 2/25/16 Complete proposal evaluation ..................................... 3/03/16 Award contract ............................................................... 3/8/16 Execute contract .......................................................... 3/31/16 5.a Packet Pg. 13 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) D. FORM OF AGREEMENT AGREEMENT THIS AGREEMENT is made and entered into in the City of San Luis Obispo on [day, date, year] by and between the CITY OF SAN LUIS OBISPO, a municipal corporation, hereinafter referred to as City, and [CONSULTANT’S NAME IN CAPITAL LETTERS], hereinafter referred to as Consultant. W I T N E S S E T H WHEREAS, on February 3, 2016, City requested proposals for Traffic Model Update Services per Specification No. 91434. WHEREAS, pursuant to said request, Consultant submitted a proposal that was accepted by City for said services. NOW THEREFORE, in consideration of their mutual promises, obligations and covenants hereinafter contained, the parties hereto agree as follows: 1. Term. The term of this Agreement shall be from the date this Agreement is made and entered, as first written above, until acceptance or completion of said services. 2. Start and Completion of Work. Work on this project shall begin within 5 calendar days after contract execution. Individual projects shall be completed in accordance with approved project schedules. 3. Contract Term for On-Call Service Contracts. The services identified in this specification will be contracted for by the City for three years. Actual work may extend beyond the final date. 4. Contract Extension and Cost Increases for On-call Service Contracts. The term of the contract may be extended by mutual consent for an additional year. During this extended period, labor rates may be increased to reflect increased labor costs and overhead at each 1 year contract anniversary, provided the City i s notified of the increases in advance. 5. Work Delays. Should the Consultant be obstructed or delayed in the work required to be done hereunder by changes in the work or by any default, act, or omission of the City, or by strikes, fire, earthquake, or any other Act of God, or by the inability to obtain materials, equipment, or labor due to federal government restrictions arising out of defense or war programs, then the time of completion may, at the City's sole option, be extended for such periods as may be agreed upon by the City and the Consultant. In the event that there is insufficient time to grant such extensions prior to the completion date of the contract, the City may, at the time of acceptance of the work, waive liquidated damages that may have ac crued for failure to complete on time, due to any of the above, after hearing evidence as to the reasons for such delay, and making a finding as to the causes of same. 6. Termination. If, during the term of the contract, the City determines that the Consult ant is not faithfully abiding by any term or condition contained herein, or the Consultant’s work is determined to be deficient, the City may notify the Consultant in writing of such defect or failure to perform. This notice will give the Consultant a 10 (ten) calendar day notice of time thereafter in which to perform said work or cure the deficiency. If the Consultant has not performed the work or cured the deficiency within the ten days specified in the notice, such shall constitute a breach of the contract and the City may terminate the contract immediately by written notice to the Consultant to said effect. Thereafter, neither party shall have any further duties, obligations, responsibilities, or rights under the contract except, however, any and al l obligations of the Consultant's surety shall remain in full force and effect, and shall not be extinguished, reduced, or in any manner waived by the termination thereof. In said event, the Consultant shall be entitled to the reasonable value of its serv ices performed from the beginning date in which the breach occurs up to the day it received the City's Notice of Termination, minus any 5.a Packet Pg. 14 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) offset from such payment representing the City's damages from such breach. "Reasonable value" includes fees or charges for goods or services as of the last milestone or task satisfactorily delivered or completed by the Consultant as may be set forth in the Agreement payment schedule; compensation for any other work, services or goods performed or provided by the Consultant shall be based solely on the City's assessment of the value of the work-in-progress in completing the overall workscope. The City reserves the right to delay any such payment until completion or confirmed abandonment of the project, as may be determined in the City's sole discretion, so as to permit a full and complete accounting of costs. In no event, however, shall the Consultant be entitled to receive in excess of the compensation quoted in its proposal. If, at any time during the term of the contract, the City determines that the project is not feasible due to funding shortages, unforeseen circumstances, or is in its best interest to terminate the contract, the City reserves the right to terminate the contract. Consultant will be paid compensation due and payable to the date of termination. 7. Ability to Perform. The Consultant warrants that it possesses, or has arranged through subcontracts, all capital and other equipment, labor, materials, and licenses necessary to carry out and complete the work hereunder in compliance with any and all applicable federal, state, county, city, and special district laws, ordinances, and regulations. 8. Sub-contract Provisions. No portion of the work pertinent to this contract shall be subcontracted without written authorization by the City, except that which is expressly identified in the Consultant’s proposal. Any substitution of sub-consultants must be approved in writing by the City. For any sub-contract for services in excess of $25,000, the subcontract shall co ntain all provisions of this agreement. 9. Contract Assignment. The Consultant shall not assign, transfer, convey or otherwise dispose of the contract, or its right, title or interest, or its power to execute such a contract to any individual or business en tity of any kind without the previous written consent of the City. 10. Inspection. The Consultant shall furnish City with every reasonable opportunity for City to ascertain that the services of the Consultant are being performed in accordance with the requir ements and intentions of this contract. All work done and all materials furnished, if any, shall be subject to the City's inspection and approval. The inspection of such work shall not relieve Consultant of any of its obligations to fulfill its contract requirements. 11. Record Retention and Audit. For the purpose of determining compliance with various laws and regulations as well as performance of the contract, the Consultant and sub-consultants shall maintain all books, documents, papers, accounting records and other evidence pertaining to the performance of the contract, including but not limited to the cost of administering the contract. Materials shall be made available at their respective offices at all reasonable times during the contract period and for three years from the date of final payment under the contract. Authorized representatives of the City shall have the option of inspecting and/or auditing all records. For Federally funded projects, access to records shall also include authorized representatives of the State and Federal government. Copies shall be furnished if requested. 12. Conflict of Interest. The Consultant shall disclose any financial, business, or other relationship with the City that may have an impact upon the outcome of this c ontract, or any ensuing City construction project. The Consultant shall also list current clients who may have a financial interest in the outcome of this contract, or any ensuing City construction project which will follow. The Consultant staff shall pr ovide a Conflict of Interest Statement where determined necessary by the City. The Consultant covenants that it presently has no interest, and shall not acquire any interest —direct, indirect or otherwise—that would conflict in any manner or degree with the performance of the work hereunder. The Consultant further covenants that, in the performance of this work, no sub -consultant or person having such an interest shall be employed. The Consultant certifies that no one who has or will have any financial in terest in performing this work is an officer or employee of the City. It is hereby expressly agreed that, in the performance of the work hereunder, the Consultant shall at all times be deemed an independent Consultant and not an agent or employee of the City. 5.a Packet Pg. 15 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) 13. Rebates, Kickbacks or Other Unlawful Consideration. The Consultant warrants that this contract was not obtained or secured through rebates, kickbacks or other unlawful consideration, either promised or paid to any City employee. For breach or violation of the warranty, the City shall have the right in its discretion; to terminate the contract without liability; to pay only for the value of the work actually performed; to deduct from the contract price; or otherwise recover the full amount of such rebate, kickback or other unlawful consideration. 14. Covenant Against Contingent Fees. The Consultant warrants by execution of this contract that no person or selling agency has been employed, or retained, to solicit or secure this contract upon an agreement or understanding, for a commission, percentage, brokerage, or contingent fee, excepting bona fide employees or bona fide established commercial or selling agencies maintained by the Consultant for the purpose of securing business. For breach or violation of this warranty, the City has the right to annul this contract without liability; pay only for the value of the work actually performed, or in its discretion, to deduct from the contract price or consideration, or otherwise recover the full amount of suc h commission, percentage, brokerage, or contingent fee. 15. Compliance with Laws and Wage Rates. The Consultant shall keep itself fully informed of and shall observe and comply with all applicable state and federal laws and county and City of San Luis Obispo ordinances, regulations and adopted codes during its performance of the work. This includes compliance with prevailing wage rates and their payment in accordance with California Labor Code. For purposed of this paragraph, “construction” includes work performed during the design and preconstruction phases of construction, including but not limited to, inspection and land surveying work. 16. Payment of Taxes. The contract prices shall include full compensation for all taxes that the Consultant is required to pay. 17. Permits, Licenses and Filing Fees. The Consultant shall procure all permits and licenses, pay all charges and fees, and file all notices as they pertain to the completion of the Consultant’s work. The City will pay all application fees for permits required for the completion of the project including building and regulatory permit application fees. Consultant will provide a 10 day notice for the City to issue a check. 18. Safety Provisions. The Consultant shall conform to the rules and regulations pertaining to safety established by OSHA and the California Division of Industrial Safety. 19. Public and Employee Safety. Whenever the Consultant's operations create a condition hazardous to the public or City employees, it shall, at its expense and without cost to the City, furnish, erect and maintain such fences, temporary railings, barricades, lights, signs and other devices and take such other protective measures as are necessary to prevent accidents or damage or injury to the public and employees. 20. Preservation of City Property. The Consultant shall provide and install suitable safeguards, approved by the City, to protect City property from injury or damage. If City property is injured or damaged resulting from the Consultant's operations, it shall be replaced or restored at the Consultant's expense. The facilities shall be replaced or restored to a condition as good as when the Consultant began work. 21. Immigration Act of 1986. The Consultant warrants on behalf of itself and all sub -consultants engaged for the performance of this work that only persons authorized to work in the United States pursuant to the Immigration Reform and Control Act of 1986 and other applicable laws shall be employed in the performance of the work hereunder. 22. Consultant Non-Discrimination. In the award of subcontracts or in performance of this work, the Consultant agrees that it will not engage in, nor permit such sub -consultants as it may employ, to engage in discrimination in employment of persons on any basis prohibited by State or Federal law. 23. Accuracy of Specifications. The specifications for individual projects are believed by the City to be accurate and to contain no affirmative misrepresentation or any concealment of fact. Consultants are cautioned to undertake an independent analysis of any test results in the specifications, as City does not guaranty the accuracy of its interpretation of test results contained in the specifications package. In preparing its proposal, the Consultant and all sub-consultants named in its proposal shall bear sole responsibility for proposal preparation errors resulting from any misstatements or omissions in the specifications that could easily have been ascertained by examining either the project site or accurate test data in the City's possession. Although 5.a Packet Pg. 16 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) the effect of ambiguities or defects in the specifications will be as determined by law, any patent ambiguity or defect shall give rise to a duty of Consultant to inquire prior to proposal submittal. Failure to so inquire shall cause any such ambiguity or defect to be construed against the Consultant. An ambiguity or defect shall be considered patent if it is of such a nature that the Consultant, assuming reasonable skill, ability and diligence on its part, knew or should have known of the existence of the ambiguity or defect. Furthermore, failure of the Consultant or sub-consultants to notify City in writing of specification defects or ambiguities prior to proposal submittal shall waive any right to assert said defects or ambiguities subsequent to submittal of the proposal. To the extent that the specifications constitute performance specifications, the City shall not be liable for costs incurred by the successful Consultant to achieve the project’s objective or standard beyond t he amounts provided therefor in the proposal. In the event that, after awarding the contract, any dispute arises as a result of any actual or alleged ambiguity or defect in the specifications, or any other matter whatsoever, Consultant shall immediately notify the City in writing, and the Consultant and all sub-consultants shall continue to perform, irrespective of whether or not the ambiguity or defect is major, material, minor or trivial, and irrespective of whether or not a change order, time extension, or additional compensation has been granted by City. Failure to provide the hereinbefore described written notice within one (1) working day of Consultant's becoming aware of the facts giving rise to the dispute shall constitute a waiver of the right to assert the causative role of the defect or ambiguity in the plans or specifications concerning the dispute. 24. Indemnification for Professional Liability. To the fullest extent permitted by law, the Consultant shall indemnify, protect, defend and hold harmless the City and any and all of its officials, employees and agents (“Indemnified Parties”) from and against any and all losses, liabilities, damages, costs and expenses, including attorney’s fees and costs which arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of the Consultant. 25. Non-Exclusive Contract. The City reserves the right to contract for the services listed in this proposal from other consultants during the contract term. 26. Project Proposal Submittal. Upon completion of the project scoping meeting, the Consultant shall submit a proposed workscope, compensation and schedule within 10 working days. The cost proposal shall include all costs including miscellaneous direct cost items. 27. Standards. Documents shall conform to City Standards and City furnished templates shall be used. 28. Consultant Endorsement. Technical reports, plans and specifications shall be stamped and signed by the Consultant where required. 29. Required Deliverable Products and Revisions. The Consultant will be required to provide documents addressing all elements of the workscope. Plans shall be prepared using the City’s standardized title blocks and coversheets. Draft plans shall be submitted for review in full D (24x36) format. Specifi cations and bid documents shall conform to standard City formats unless authorized. The City’s current Standard Specifications and Engineering Standards must be incorporated where applicable. City staff will review any documents or materials provided by t he Consultant and, where necessary, the Consultant will respond to staff comments and make such changes as deemed appropriate. Submittals shall include the previous marked up submittal (returned to the Consultant) to assist in the second review. Changes shall be made as requested or a notation made as to why the change is not appropriate. Unless noted otherwise in the approved project work scope, consultant shall submit:  Fully functional update of the City’s Travel Demand Model: All associated electronic files  1 electronic copy (.pdf) of the traffic model development report documentation  1 electronic copy (.pdf) of the traffic model user guide 30. Ownership of Materials. Upon completion of all work under this contract, ownership and title to all reports, documents, plans, specifications, and estimates produced as part of this contract will automatically be vested in the City and no further agreement will be necessary to transfer ownership to the City. The Consultant shall 5.a Packet Pg. 17 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) furnish the City all necessary electronic and hard copies of data needed to complete the review and approval process. The Consultant is not liable for claims, liabilities, or losses arising out of, or connected with the modification, or misuse by the City of the machine-readable information and data provided by the Consultant under this agreement. Further, the Consultant is not liable for claims, liabilities, or losses arising out of, or connected with any use by City of the project documentation on other projects, except such use as may be authorized in writing by the Consultant. 31. Release of Reports and Information. Any reports, information, data, or other material given to, prepared by or assembled by the Consultant as part of the work or services under these specifications shall be t he property of the City and shall not be made available to any individual or organization by the Consultant without the prior written approval of the City. The Consultant shall not issue any news release or public relations item of any nature, whatsoever, regarding work performed or to be performed under this contract without prior review of the contents thereof by the City and receipt of the City’s written permission. 32. Copies of Reports and Information. If the City requests additional copies of reports, drawings, specifications, or any other material in addition to what the Consultant is required to furnish in limited quantities as part of the work or services under these specifications, the Consultant shall provide such additional copies as are requested, and City shall compensate the Consultant for the costs of duplicating of such copies at the Consultant's direct expense. 33. Attendance at Meetings And Hearings . As part of the workscope, and included in the contract price, is attendance by the Consultant at public meetings to present and discuss its findings and recommendations. Consultant shall attend as many "working" meetings with staff as necessary in perf orming workscope tasks. Although attendance at public hearings is not anticipated, the consultant may be required to attend and present at a public hearing if necessary. 34. Permit and Filing Fees. The Consultant shall procure all permits, and licenses, pay all charges and fees and file all notices necessary as they pertain to the completion of the Consultant’s work. The City will pay all application fees for permits required for the completion of the project work. The City requires a 10 day notice to issue a check. 35. Consultant Invoices. The Consultant shall deliver a monthly invoice to the City, itemized by project work phase or, in the case of on-call contracts, by project title. Invoice must include a breakdown of hours billed and miscellaneous charges and any sub-consultant invoices, similarly broken down, as supporting detail. 36. Payment. For providing services as specified in this Agreement, City will pay and Consultant shall receive compensation in a total sum not to exceed the individual agreed upon p roject fee. Should the Consultant’s work contain errors or deficiencies, the Consultant shall be required to correct them at no increase in cost to the City. For on-call services, the City will pay and the Consultant shall receive compensation as agreed to on a project by project basis. The Consultant shall be reimbursed for hours worked at the hourly rates attached to this agreement. Hourly rates include direct salary costs, employee benefits, overhead and fee. In addition, the Consultant shall be reimbursed for direct costs other than salary and vehicle cost that have been identified and are attached to this agreement. The Consultant’s personnel shall be reimbursed for per diem expenses at a rate not to exceed that currently authorized for State employees under State Department of Personnel Administration rules. Travel time from consultant’s home office to job site shall not be billed to the City. Travel time between multiple city projects may be billed in cases where Consultant is working on two or more City projects simultaneously. 37. Payment Terms. The City's payment terms are 30 days from the receipt of an original invoice and acceptance by the City of the materials, supplies, equipment or services provided by the Consultant (Net 30). 5.a Packet Pg. 18 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) The Consultant shall pay all sub-consultants within 10 calendar days from receipt of each payment made to the Consultant by the City. 38. Resolution of Disputes. Any dispute, other than audit, concerning a question of fact arising under this contract that is not disposed of by agreement shall be decided by a committee consisting of the City’s Project Manager and the City Director of Public Works, who may consider written or verbal information submitted by the Consultant. Not later than thirty days after completion of all deliverables necessary to complete the plans, specifications and estimate, the Consultant may request review by the City Council of unresolved claims or disputes, other than audit, in accordance with Chapter 1.20 Appeals Procedure of the Municipal Code. Any dispute concerning a question of fact arising under an audit of this contract that is not disposed of by agreement, shall be reviewed by the City’s Chief Fiscal Officer. Not later than 30 days after issuance of the final audit report, the Consultant may request a review by the City’s Chief Fiscal Officer of unresolved audit issues. The request for review must be submitted in writing. Neither the pendency of a dispute, nor its consideration by the City will excuse the consultant from full and timely performance in accordance with the terms of this contract. 39. Agreement Parties. City: Jake Hudson City of San Luis Obispo 919 Palm Street San Luis Obispo, CA 93401 Consultant: All written notices to the parties hereto shall be sent by United States mail, postage prepaid by registered or certified mail addressed as shown above. 40. Incorporation by Reference. City Request for Qualifications Specification No. 91434, Consultant's proposal dated xx/xx/xxx, are hereby incorporated in and made a part of this Agreement. 41. Amendments. Any amendment, modification or variation from the terms of this Agreement shall be in writing and shall be effective only upon approval by the Transportation Manager. 42. Working Out of Scope. If, at any time during the project, the consultant is directed to do work by persons other than the City Project Manager and the Consultant believes that the work is outside of the scope of the original contract, the Consultant shall inform the Project Manager immediately. If the Project Manager and Consultant both agree that the work is outside of the project scope and is necessary to the successful completion of the project, then a fee will be established for such work based on Consultant's hourly billing rates or a lump sum price agreed upon between the City and the Consultant. Any extra work performed by Consultant without prior written approval from the City Project Manager shall be at Consultant's o wn expense. 43. Complete Agreement. This written agreement, including all writings specifically incorporated herein by reference, shall constitute the complete agreement between the parties hereto. No oral agreement, understanding or representation not reduced to writing and specifically incorporated herein shall be of any force or effect, nor shall any such oral agreement, understanding or representation be binding upon the parties hereto. For and in consideration of the payments and agreements hereinbefor e mentioned to be made and performed by City, Consultant agrees with City to do everything required by this Agreement, the said specification and incorporated documents. Failure by the Consultant to carry out the requirements of this Agreement is a material breach of this agreement which may result in the termination of this Agreement or such other remedy as the City deems appropriate. Authority to Execute Agreement. Both City and Consultant do covenant that each individual executing this agreement on behalf of each party is a person duly authorized and empowered to execute Agreements for such party. IN WITNESS WHEREOF, the parties hereto have caused this instrument to be executed the day and year first above written. 5.a Packet Pg. 19 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) CITY OF SAN LUIS OBISPO: CONSULTANT: Name of Company __________________________________ Katie Lichtig, City Manager By: Name of CAO/President Its: CAO/President APPROVED AS TO FORM: Christine Dietrick, City Attorney . 5.a Packet Pg. 20 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) E. PROPOSAL SUBMITTAL FORMS (Note: These forms are available in Word format – Request via email) ACKNOWLEDGEMENT The undersigned declares that she or he:  Has carefully examined Specification No. 91434  Is thoroughly familiar with its content  Is authorized to represent the proposing firm; and  Agrees to perform the work as set forth in the specification and this proposal. Firm Name and Address: Contact Name: Email: Fax: Phone: Signature of Authorized Representative: Date: INSURANCE CERTIFICATE Insurance Company’s A.M. Best Rating Certificate of insurance attached 5.a Packet Pg. 21 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) AVAILABLE SERVICES The City may wish to consult for other work elements such as environmental document preparation, regulatory permit acquisition (creek related work) or construction management. Please identify below a simple list of other services your firm provides. Detailed information should be included in your proposal attachment. STATEMENT OF PAST CONTRACT DISQUALIFICATIONS The Consultant shall state whether it or any of its officers or employees who have a proprietary interest in it, has ever been disqualified, removed, or otherwise prevented from bidding on, or completing a federal, state, or local government project because of the violation of law, a safety regulation, or for any other reason, including but not limited to financial difficulties, project delays, or disputes regarding work or product quality, and if so to explain the circumstances. Do you have any disqualification as described in the above paragraph to declare? Yes No If yes, explain the circumstances. Executed on ______________________at _______________________________________ under penalty of perjury of the laws of the State of California, that the foregoing is true and correct. ______________________________________ Signature of Authorized Consultant Representative 5.a Packet Pg. 22 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) REFERENCES Number of years engaged in providing the services included within the scope of the specifications under the present business name: ____________________ Provide a short description of the last three contracts performed by your firm that demonstrate your ability to provide the services included with the scope of the specifications. Attach additional detailed information in your proposal. The City reserves the right to contact each of the references listed for additional information regarding your firm's qualifications. Reference No. 1 Customer Name Contact Individual Telephone & Email Street Address City, State, Zip Code Date of Services Contract Amount Description of Services Project Outcome Reference No. 2 Customer Name Contact Individual Telephone & Email Street Address City, State, Zip Code Date of Services Contract Amount Description of Services Project Outcome 5.a Packet Pg. 23 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) Reference No. 3 Customer Name Contact Individual Telephone & Email Street Address City, State, Zip Code Date of Services Contract Amount Description of Services Project Outcome 5.a Packet Pg. 24 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) F. INSURANCE REQUIREMENTS: Consultant Services The Consultant shall procure and maintain for the duration of the contract 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 by the Consultant, its agents, representatives, employees or sub-consultants. Minimum Scope of Insurance. Coverage shall be at least as broad as: 1. Insurance Services Office Commercial General Liability coverage (occurrence form CG 20 10 Prior to 1993 or CG 20 10 07 04 with CG 20 37 10 01 or the exact equivalent as determined by the City). 2. Insurance Services Office form number CA 0001 (Ed. 1/87) covering Automobile Liability, code 1 (any auto). 3. Workers' Compensation insurance as required by the State of California and Employer's Liability Insuranc e. 4. Errors and Omissions Liability insurance as appropriate to the consultant's profession. Minimum Limits of Insurance. Consultant shall maintain limits no less than: 1. General Liability: $1,000,000 per occurrence for bodily injury, personal injury and pr operty damage. If Commercial General Liability or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit. 2. Automobile Liability: $1,000,000 per accident for bodily injury and property damage. 3. Employer's Liability: $1,000,000 per accident for bodily injury or disease. 4. Errors and Omissions Liability: $1,000,000 per occurrence. Deductibles and Self-Insured Retentions. Any deductibles or self-insured retentions must be declared to and approved by the City. At the option of the City, either: the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects the City, its officers, officials, employees and volunteers; or the Consultant shall procure a bond guaranteeing payment of losses and related investigations, claim administration and defense expenses. Other Insurance Provisions. The general liability and automobile liability policies are to contain, or be endorsed to contain, the following provisions: 1. The City, its officers, officials, employees, agents and volunteers are to be covered as insureds as respects: liability arising out of activities performed by or on behalf o f the Consultant; products and completed operations of the Consultant; premises owned, occupied or used by the Consultant; or automobiles owned, leased, hired or borrowed by the Consultant. The coverage shall contain no special limitations on the scope of protection afforded to the City, its officers, official, employees, agents or volunteers. 2. For any claims related to this project, the Consultant's insurance coverage shall be primary insurance as respects the City, its officers, officials, employees, agents and volunteers. Any insurance or self-insurance maintained by the City, its officers, officials, employees, agents or volunteers shall be excess of the Consultant's insurance and shall not contribute with it. 3. The Consultant's insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer's liability. 4. Each insurance policy required by this clause shall be endorsed to state that coverage shall not be suspended, voided, canceled by either party, reduced in coverage or in limit s except after thirty (30) days prior written notice by certified mail, return receipt requested, has been given to the City. The Consultant agrees to notify the City in the event that the policy is suspended, voided or reduced in coverage or limits. A minimum of 30 days prior written notice by certified mail, return receipt requested, will be provided. Acceptability of Insurers. Insurance is to be placed with insurers with a current A.M. Best's rating of no less than A:VII. Verification of Coverage. Consultant shall furnish the City with a certificate of insurance showing maintenance of the required insurance coverage. Original endorsements effecting general liability and automobile liability coverage required by this clause must also be provided. The endorsements are to be signed by a person authorized by that insurer to bind coverage on its behalf. All endorsements are to be received and approved by the City before work commences. 5.a Packet Pg. 25 Attachment: a - Traffic Model Update RFQ (1236 : Traffic Model Update RFQ) Page intentionally left blank. Meeting Date: 2/2/2016 FROM: Derek Johnson, Assistant City Manager Prepared By: Molly Cano, Tourism Manager SUBJECT: CALTRANS SPONSOR APPLICANT AGREEMENT WITH RACE SLO RECOMMENDATION 1. Approve and authorize the Mayor to sign a letter of support (“Support Letter”) for the 2016 SLO Marathon + Half; and 2. Approve and authorize the Mayor to sign a CalTrans Sponsor Application Agreement (“Agreement”) and supporting document (“Authorization Letter”) with Get Off The Couch, Potato Sports Productions, LLC authorizing the City of San Luis Obispo to serve as the Sponsor Applicant for the CalTrans encroachment permit for the 2016 SLO Marathon + Half. DISCUSSION Background The SLO Marathon + Half (the “Marathon”) is an annual event produced by Get Off The Couch Potato Sports Productions, LLC (“Race SLO”). Now entering its fifth year of production, the annual event attracts thousands of participants and spectators to the City and County of San Luis Obispo for the weekend events including: Family Fitness Day and t he SLO Life Expo, 5K run, Children’s Fun Run, SLO Half Marathon, and the SLO Full Marathon. The event will occur April 29-May 1, 2016. The Marathon takes place on City, County and State right-of-way and the event organizer is required to obtain an encroachment permit from each of these agencies for the event. In years prior, Race SLO obtained their permit directly CalTrans for use of the State Highway. However, this year, Race SLO has been notified that CalTrans’ permit regulations require that the applicant or sponsor applicant must be a non-profit organization or a City or County or other public agency. Need for the City to Sponsor the CalTrans Encroachment Permit Application Race SLO is a for-profit entity and is ineligible to submit an application for an encroachment permit with CalTrans. Upon learning of this change in encroachment permit application practice, Race SLO discussed with the City staff whether the City could serve as the sponsor applicant for the CalTrans permit. Due to the time sensitive nature of the application and the significant local and regional community benefits of the Marathon, staff recommends that the City move forward as the sponsor applicant for the CalTrans encroachment permit. CalTrans staff has indicated that 6 Packet Pg. 26 this would be a permissible arrangement for its permit review purposes. If approved, the proposed “Agreement” (Attachment A) and “Authorization Letter” (Attachment B) would allow the City to serve as the sponsor applicant for Race SLO on the CalTrans encroachment permit application. The Agreement requires Race SLO to indemnify the City and have certain insurance in place in order to shift any additional liability imposed on the City as part of this arrangement onto the event organizer Race SLO. It should be noted that of the approximately 26 miles for the race course, less than 2 miles takes place on State right -of-way – Highway 227 and the Marsh Street/Highway 101 on/off ramps (see map, Attachment C). Additionally, Race SLO must also provide “Support Letter” (Attachment D) from the City or County for the Marathon as part of the encroachment permit application. FISCAL IMPACT There is no fiscal impact associated with this Agreement for the City of San Luis Obispo. However should the event not take place in 2016, the estimated fiscal impact on the community would be the loss of $3.2 million dollars county-wide based on the annual economic impact report commissioned by the Event Producers. ALTERNATIVES 1. Amend or Edit Materials Provided. The Council could direct staff to amend or edit the letter of support and/or the agreement with Race SLO authorizing the City to serve as the Sponsor Applicant for the CalTrans encroachment permit for the 2016 SLO Marathon + Half. This is not recommended as the terms of the Agreement have been carefully negotiated so that the City is indemnified of any liability and allows RaceSLO to hold this important community event. 2. Disapprove. The Council could not to approve the agreement with Race SLO authorizing the City to serve as the Sponsor Applicant for the CalTrans encroachment permit for the 2016 SLO Marathon + Half and not authorize the letter of support for the 2016 SLO Marathon + Half. This is not recommended because without the City serving as the sponsor applicant RaceSLO would not be able to receive the permit to hold this important community event. If the event was not held in 2016, the result would create a loss in the annual $3.2 million in economic impact from the event including the loss of hundreds of overnight stay in our community which would directly impact the general fund through the loss of transient occupancy tax and sales tax collection. Attachments: a - Agreement b - Authorization Letter c - 2016 Proposed Race Map d - Support Letter 6 Packet Pg. 27 1 ENCROACHMENT PERMIT APPLICATION AGREEMENT This Encroachment Permit Application Agreement (“Agreement”) is made and entered into this _____ day of _______, 2016 (the “Effective Date”), by and between the City of San Luis Obispo, a charter city and municipal corporation (“City”), and Get Off the Couch, Potato Sports Productions, LLC, a California limited liability corporation (“GOTC”) doing business as “Race SLO”. WHEREAS, for the last four years, GOTC has organized and produced an annual marathon event called “SLO Marathon + Half” (the “SLO Marathon”) which takes place within San Luis Obispo County, primarily within the City’s limits; WHEREAS, SLO Marathon’s route is within the City, San Luis Obispo County and State California Department of Transportation’s (“CalTrans”) right-of-way; WHEREAS, for the last four years, GOTC has obtained an encroachment permit from CalTrans for the use of their right-of-way for the SLO Marathon event; WHEREAS, this year, CalTrans has indicated that only public agencies or certain non-profit organizations can apply for an encroachment permit; WHEREAS, GOTC is a for profit entity, and therefore, CalTrans has indicated GOTC cannot apply for an encroachment permit; WHEREAS, City acknowledges that the SLO Marathon has become a widely popular event, attracting thousands of participants and spectators to the central coast area. The City further acknowledges that this event has become an important component of the City’s tourism industry and has important and significant community benefits, including, but not limited to, providing a unique recreational opportunity to enhance the quality of life for residents as well as visitors; and the contribution of a significant economic impact to the City, community, and local businesses. WHEREAS, the City desires for the SLO Marathon to continue on an annual basis and is willing to apply for an encroachment permit from CalTrans on behalf of GOTC, subject to the terms and conditions set forth in this Agreement. NOW THEREFORE, for good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the parties agree as follows: 1. Recitals. The above recitals are true and correct and are incorporated herein by this reference. 2. Authorized Agent. Subject to the terms and conditions hereof, GOTC hereby authorizes City to act as its agent for the purpose of applying for an encroachment permit from CalTrans for the SLO Marathon event. The scope of this agency 6.a Packet Pg. 28 Attachment: a - Agreement (1241 : RaceSLO agreement for CalTrans permit) 2 relationship shall include the right to fill out and submit CalTrans’ Standard Encroachment Permit Application (the “Permit”), a copy of which is attached hereto as Exhibit A. GOTC agrees to provide, at its sole cost and expense, any and all information, maps, bonds, financial assurances, certificates, traffic plans, contractor and subcontractor information, insurance information, documents or other materials needed to fill out and submit the Permit application with CalTrans. GOTC acknowledges and agrees that City shall incur no costs or expenses under this Agreement. 3. Term of Agreement. The term of this Agreement shall commence as of the Effective Date and shall automatically terminate upon: CalTrans’ denial of the Permit; or ten days after completion of the 2016 SLO Marathon event. In addition to the foregoing, either City or GOTC may terminate this Agreement without cause upon five (5) days prior written notice to the other party. Either party may terminate this Agreement immediately upon a material breach of the terms and conditions hereof. City and GOTC acknowledge that a material breach of this Agreement includes, but is not limited to: i. GOTC’s failure to maintain insurance requirements as required herein; ii. GOTC’s failure to be in good standing with the Secretary of State; iii. GOTC’s failure to provide the information needed for the Permit application; iv. Bankruptcy of insolvency of GOTC; v. Sale of GOTC or assignment of this Agreement; or vi. GOTC’s failure to comply with the terms and conditions hereof. 4. Representations of GOTC: GOTC represents and warrants to City that: i. It is a limited liability company organized under the laws of California and is in good standing; ii. That the insurance policies required herein are in full force and effect as of the Effective Date; and iii. CalTrans refuses to allow it to apply for the Permit and an authorized representative(s) of CalTrans is aware of this Agreement and the terms hereof. 5. Release. GOTC acknowledges and agrees that City is not, and shall not be, in any way liable for any damages or injuries that may be sustained as a result of City’s performance under this Agreement. GOTC further acknowledges that issuance of the Permit is subject to discretionary approval of CalTrans. GOTC does hereby release and forever discharge the City, its officials, officers and employees, from and agains t any and all claims, causes of action, demands and liability whatsoever, the undersigned now has or hereafter may have arising from or in any way related to the SLO Marathon event, City’s application for the Permit, and/ or City’s performance under this Agreement. GOTC, on behalf of itself, its successors, and assigns, expressly waive the benefit of section 1542 of the California Civil Code with respect 6.a Packet Pg. 29 Attachment: a - Agreement (1241 : RaceSLO agreement for CalTrans permit) 3 to all claims that arise from or relate to the this Agreement. Furthermore, GOTC, on behalf of itself, its predecessors, successors, and assigns, understand and acknowledge the significance and consequences of their specific waivers of section 1542 of the California Civil Code which provides as follows: A general release does not extend to claims which the creditor does not know or suspect to exist in his or her favor at the time of executing the release, which if known by him or her must have materially affected his or her settlement with the debtor. 6. Insurance. GOTC shall procure and maintain for the duration of this Agreement insurance against claims for injuries to persons or damages to property that may arise from or in connection with the SLO Marathon event. i. Minimum scope of insurance. Coverage shall be at least as broad as: 1. Insurance Services Office Commercial General Liability coverage (occurrence form CG 0001). 2. Insurance Services Office form number CA 0001 (Ed. 1/87) covering Automobile Liability, code 1 (any auto). 3. Workers' Compensation insurance as required by the State of California and Employer's Liability Insurance. ii. Minimum limits of insurance. GOTC shall maintain limits no less than: 1. General Liability: $2,000,000 per occurrence, $4,000,000 general aggregate for bodily injury, personal injury and property damage. 2. Automobile Liability: $1,000,000 per accident for bodily injury and property damage. 3. Employer's Liability: $1,000,000 per accident for bodily injury or disease. iii. Deductibles and self-insured retentions. Any deductibles or self- insured retentions must be declared to and approved by the City. At the option of the City, either: the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects the City, its officers, officials, employees and volunteers; or GOTC shall procure a bond guaranteeing payment of losses and related investigations, claim administration and defense expenses. iv. Other insurance provisions. The general liability and automobile liability policies are to contain, or be endorsed to contain, the following provisions: 1. The City, its officers, officials, employees, agents and volunteers are to be covered as insureds as respects: liability arising out of 6.a Packet Pg. 30 Attachment: a - Agreement (1241 : RaceSLO agreement for CalTrans permit) 4 activities performed by or on behalf of GOTC; products and completed operations of GOTC; premises owned, occupied or used by GOTC; or automobiles owned, leased, hired or borrowed by GOTC. The coverage shall contain no special limitations on the scope of protection afforded to the City, its officers, official, employees, agents or volunteers. 2. For any claims related to this Agreement or the SLO Marathon event, GOTC's insurance coverage shall be primary insurance as respects the City, its officers, officials, employees, agents and volunteers. Any insurance or self-insurance maintained by the City, its officers, officials, employees, agents or volunteers shall be excess of GOTC 's insurance and shall not contribute with it. 3. Any failure to comply with reporting or other provisions of the policies including breaches of warranties shall not affect coverage provided to the City, its officers, officials, employees, agents or volunteers. 4. GOTC 's insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer's liability. 5. Each insurance policy required by this clause shall be endorsed to state that coverage shall not be suspended, voided, canceled by either party, reduced in coverage or in limits except after thirty (30) days' prior written notice by certified mail, return receipt requested, has been given to the City. v. Acceptability of insurers. Insurance is to be placed with insurers with a current A.M. Best's rating of no less than A:VII. vi. Verification of coverage. GOTC shall furnish the City with a certificate of insurance showing maintenance of the required insurance coverage. Original endorsements effecting general liability and automobile liability coverage required by this clause must also be provided. The endorsements are to be signed by a person authorized by that insurer to bind coverage on its behalf. All endorsements are to be received and approved by the City. 7. Indemnity. To the fullest extent provided by law, GOTC shall indemnify, defend (with counsel reasonably acceptable to City) and hold harmless CITY, its officials, employees, agents and contractors (“Indemnitees”) from and against any and all liability, costs, expenses (including attorney’s fees), demands, lawsuits, arising from or related to the SLO Marathon, City’s application for and/ or the issuance of the Permit, and/ or City’s performance under this Agreement for: bodily injury and/ or 6.a Packet Pg. 31 Attachment: a - Agreement (1241 : RaceSLO agreement for CalTrans permit) 5 death to persons and damage to property of anyone. Except as provided by law, the indemnification provisions stated above shall apply regardless of the existence or degree of fault of Indemnitees. GOTC’s duty to indemnify City as provided herein shall survive termination of this Agreement. 8. Notices. Unless otherwise specified herein, any notice which any party may or is required to give shall be given by personal service or by depositing such notice with the U.S. Postal Service, postage pre-paid, to the mailing address given below, or at such other place as may be designated by the party in writing from time to time. Notice shall be effective upon the date of personal delivery or 3 days after date of mailing. If to City: City of San Luis Obispo Attn: Economic Development Director 990 Palm Street San Luis Obispo, CA 93401 With copy to: City of San Luis Obispo Attn: City Attorney 990 Palm Street San Luis Obispo, CA 93401 If to GOTC: Get Off the Couch, Potato Sports Productions, LLC 205 Suburban Rd. Ste. 6 San Luis Obispo, CA 93401 9. Relationship of Parties. GOTC shall not be considered a partner, agent, officer or employee of the City. GOTC's officers, members, affiliates, volunteers, employees and independent contractors shall not be considered agents, officers or employees of the City. 10. Construction. When the context of any provision requires it, the singular shall be held to include the plural, and the masculine shall be held to include the feminine gender. Should any provisions of this Agreement require judicial interpretation, it is understood by City and GOTC and agreed that a court interpreting or construing same shall not apply a presumption that the terms hereof shall be more strictly construed against one party by reason of the rule of construction that the document is to be constructed more strictly against the party who prepared it sine the parties agree that both have participated in the preparation of this document with the assistance of counsel. 11. Authority to Sign and Binding Effect. The parties executing this Agreement personally warrant that they have the full authority to enter into this Agreement on behalf of the agency or entity for which they are signing, and that said agency or entity will be legally bound to the Agreement by their signature hereto. 6.a Packet Pg. 32 Attachment: a - Agreement (1241 : RaceSLO agreement for CalTrans permit) 6 12. Attorney’s Fees. In the event that suit, motion or application is brought by one party against another to declare rights under this Agreement, the prevailing party shall be entitled to recover their attorney’s fees and costs actually incurred 13. Counterparts. This Agreement may be executed in counterparts. 14. Entire Agreement. This Agreement contains the entire understanding between the parties relating to the obligations of the parties described in this Agreement. All prior or contemporaneous agreements, understandings, representations and statements, are merged into this Agreement and shall be of no further force and effect. IN WITNESS WHEREOF, this Agreement is executed on the date above stated, at San Luis Obispo, California. City of San Luis Obispo By: ___________________________ Jan Marx, Mayor Attest: By: ___________________________ Traci R. McGinley, MMC City Clerk Approved as to Form: By:___________________________ J. Christine Dietrick, City Attorney Get Off the Couch, Potato Sports Productions, LLC By: _____________________________ Its: 6.a Packet Pg. 33 Attachment: a - Agreement (1241 : RaceSLO agreement for CalTrans permit) City of San Luis Obispo, Office of the City Council, 990 Palm Street, San Luis Obispo, CA, 93401-3249, 805.781.7114, slocity.org February 3, 2016 Encroachment Permits Office Caltrans District 5 50 Higuera Street San Luis Obispo, CA 93401 Re: Authorization of Agent for 2016 SLO Marathon + Half To Whom It May Concern, I, the undersigned, hereby authorize Samantha Pruitt of Get Off The Couch Potato Sports Productions, LLC (“Race SLO”), to act in all matters necessary with regards to the Encroachment Permit Application for the 2016 SLO Marathon + Half. Please contact Katie Lichtig, City Manager for the City of San Luis Obispo for any clarification or verification at (805) 781-7114. Sincerely, Jan Howell Marx Mayor 6.b Packet Pg. 34 Attachment: b - Authorization Letter (1241 : RaceSLO agreement for CalTrans permit) 6.c Packet Pg. 35 Attachment: c - 2016 Proposed Race Map (1241 : RaceSLO agreement for CalTrans permit) City of San Luis Obispo, Office of the City Council, 990 Palm Street, San Luis Obispo, CA, 93401-3249, 805.781.7114, slocity.org February 3, 2016 Encroachment Permits Office Caltrans District 5 50 Higuera Street San Luis Obispo, CA 93401 Re: Support for the 2016 SLO Marathon + Half On behalf of the City of San Luis Obispo and the community members we serve, I would like to express our support for the 2016 SLO Marathon + Half produced by Get Off The Couch Potato Sports Productions, LLC (a.k.a Race SLO). I would also like to acknowledge the support of the use of local roadways by the event participants. Over the past five years, the SLO Marathon + Half event has become an anticipated happening in and around the City of San Luis Obispo. This event directly supports our community values, contributes to the quality of life for residents, and serves as a draw for regional, national, and international visitors. The City of San Luis Obispo strongly supports this annual event in our community. We look forward to Caltrans’ approval of the necessary permits to make this event possible in 2016. Sincerely, Jan Howell Marx Mayor 6.d Packet Pg. 36 Attachment: d - Support Letter (1241 : RaceSLO agreement for CalTrans permit) Page intentionally left blank. Meeting Date: 2/2/2016 FROM: Derek Johnson, Assistant City Manager/Interim Finance Director Prepared By: Vilma Warner, Finance Operation Manager SUBJECT: ACCEPTANCE OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT, SINGLE AUDIT REPORT, AND ANNUAL AUDIT OF TRANSPORTATION DEVELOPMENT ACT FUNDS FOR 2014-15 RECOMMENDATION Accept the Comprehensive Annual Financial Report, Single Audit Report, and annual audit of the Transportation Development Act Funds for Fiscal Year 2104-15. DISCUSSION The accompanying Comprehensive Annual Financial Report (CAFR) has been prepared as required by the City’s Charter and applicable State laws requiring financial reporting. The CAFR provides a final and audited representation of the City’s financial condition across all funds for the fiscal year that ended June 30, 2015. The CAFR was published on the City’s website on December 29, 2015, as required by City’ policies and hard copies were provided to the City Council in January 2016. As required by the City Charter, the financial statements have been audited by independent certified public accountants Glenn Burdette. The objective of a financial audit is to provide users of the financial reports with reasonable assurance from an independent source that the reports are reliable. The auditor issued the financial statements with an unqualified opinion which means that they are presented fairly and in conformity with generally accepted accounting principles (see pages 1-3 of the CAFR). The accompanying Single Audit Report, which is also prepared by Glenn Burdette, provides information about the City’s expenditure of federal awards for the period ended June 30, 2015. The Transportation Development Act annual audit was prepared by the same independent certified public accounting firm and provides information on the City’s compliance with statutes, rules and regulations of the Transportation Development Act (TDA), the California Code of Relations, and instructions and resolutions of San Luis Obispo Council of Government for the period ended on June 30, 2015. This report did not reflect any negative findings regarding the City’s administration of the TDA monies. 7 Packet Pg. 37 In the 2014-15 fiscal year the City adopted two new Governmental Accounting Standards Board (GASB) statements of financial accounting standards related to pension activities.  Statement No. 68, “Accounting and Financial Reporting for Pensions—an amendment of GASB Statement No. 27,” and  Statement No. 71, “Pension Transition for Contributions Made Subsequent to the Measurement Date—an amendment of GASB Statement No. 68”. GASB Statement No. 68 establishes standards of accounting and financial reporting, but not funding or budgetary standards, for the City’s defined benefit pension plans. This Statement replaces the requirements of prior GASB statements impacting accounting and disclosure of pensions. The significant impact to the City of implementing GASB Statement No. 68 is the reporting of the City’s unfunded pension liability on the full accrual basis of accounting in the government- wide financial statements. There are also new note disclosure requirements and supplementary schedules required by the Statement. The measurement date for the pension liabilities is as of June 30, 2014. This date reflects a one-year lag in the release of actuaries from CalPERS and was used so that these financial statements could be issued in a timely manner. Activity (i.e. contributions made by the City) occurring during 2014‐15 fiscal year are reported as deferred outflows of resources in accordance with Statement No. 71. With the application of GASB Statement No. 68, the City restated the 2013-14 fiscal year beginning net position for both governmental and business-type activities. Therefore, the Summary of Changes in Net Position shows a decrease in net position to $99.3 million as of the end of FY 14-15, compared to $182.6 million in FY 13-14 for Governmental Activities. This is due to the reporting requirement of unfunded liability in the amount of $99.1 million, which negatively impacts the net financial position. The City’s net position not accounting for unfunded liability, increased to $15.8 million in FY 14-15 compared to $8.9 million in FY 13-14 for Governmental Activities. For Business-Type Activities, the City’s net financial position, not accounting for unfunded liability, increased by $13.8 million in FY 14-15 as compared to $8.6 million in the previous year. The net position for Business-Type Activities shows a decrease in the amount of $19.5 million due to GASB 68 reporting requirements. The Transmittal Memorandum and the Management Discussion and Analysis in the CAFR provide a more detailed discussion concerning GASB Statement No. 68. A representative from Glenn Burdette, the City’s independent certified public accountants firm, will attend the February 2, 2016 Council meeting to present the results of the audits and to respond to any questions the Council may have relating to these audits. Financial Results Highlighted in the CAFR Within the CAFR, the Transmittal Memorandum and Management’s Discussion and Analysis provide a comprehensive analysis of the City’s financial position as of June 30, 2015, as well as 7 Packet Pg. 38 summaries of significant City fiscal policies, practices and financial results. Key variances from projected ending balances for 2014-15 are also highlighted in the Transmittal Memorandum. Financial results for the year compare favorably with budget estimates in virtually all areas of the City’s operations. For the General Fund, financial results for the year were better than final estimates for revenues by $2.5 million, or 4%. Expenditures were $3.6 million or 7%, below final estimates. Changes in 2014-15 2014-15 General Fund Balance Estimated Actual Amount % Fund balance, beginning of year 20,797,590 20,819,384 21,794 Revenues 62,071,072$ 64,615,546$ 2,544,474$ 4% Expenditures 56,084,979 52,434,653 3,650,326 7% Other sources (uses)(9,170,192)(8,433,470)736,722 -8% Excess of revenues and sources over (under) expenditures & uses (3,184,099)3,747,423 6,931,522 Prior Year restatement 0 0 Fund balance, end of year 17,613,491$ 24,566,807$ 6,953,316$ Less: Nonspendable (60,181) Restricted/Committed (6,874,085) Assigned (12,432,556) Unassigned Fund Balance, end of year 5,199,985$ Variance Key revenue source estimates including Sales Tax, Transient Occupancy Tax (TOT) and subventions and grants were updated at the Financial Plan supplement (June 2014) and at mid- year (February 2015), resulting in an increase in overall budgeted revenues of almost $3.0 million or 5.0% over the original budget estimate. The favorable variances in revenues and expenditures resulted in total General Fund Balance of $24.6 million and unassigned balance of $5.2 million. Per City Council direction and in conjunction with adopted Council policies; staff will provide a recommendation for the use of any fund balance in excess of the 20% reserve not budgeted with the 2015-16 mid-year budget review on February 16, 2016. Staff will make recommendations in light of the five year general fund forecast and analysis of potential unfunded liabilities based on adopted City Council policy. CAFR Organization In accordance with generally accepted accounting principles for state and local governments, the City’s CAFR is organized into three major sections: Introduction, Financial Reports and Statistical Tables. The following is a brief summary of the contents of each of these sections. Introduction. The Transmittal Memorandum and other information of general interest are presented in this section, including: directory of officials, advisory bodies, and organization chart. Financial Reports. This section includes the City’s primary financial statements in five major parts: 1. Auditors’ opinion regarding the financial statements. 7 Packet Pg. 39 2. Management’s discussion and analysis providing a narrative overview of City-wide finances. 3. The basic financial statements presenting the government-wide results combining the activities of the major funds (General, Capital Outlay and all Enterprise Funds) into governmental and business-type categories; the fund financial statements; and the notes to the financial statements. 4. Required supplementary information presenting the General Fund actual results with both the original and final adjusted budgets. 5. Other supplemental schedules and financial statements providing financial information for each of the City’s non-major governmental and agency funds. This includes a financial schedule presenting the Half Percent Sale Tax Measure revenues and uses in 2014-15. Statistical Tables. This section provides demographic and financial tables showing current and historical trend information for the City and is organized into six major parts: 1. Statistical overview. General information about the San Luis Obispo community. 2. General financial trends. Ten-year summary information on net assets, governmental revenues and expenditures and fund balances. 3. Revenue capacity. Ten-year summary information on property and sales tax trends. 4. Debt capacity. Ten-year summary information on debt service requirements. 5. Economic and demographic trends. Ten-year summaries of taxable sales, building permits and valuations, housing, population and other demographic trends. 6. Operating information. Ten-year trend information on operating indicators by function. Recognition for Excellence in Financial Reporting Beginning in fiscal year 1983-84, all of the City’s CAFRs have been awarded the certificate of achievement for excellence in financial reporting from the Government Finance Officers Association of the United States and Canada (GFOA). This is a prestigious national award recognizing the City’s use of the highest standards in preparing our annual financial report. The City received the award for its 2013-14 CAFR and has submitted the award application for the 2014-2015 CAFR. Additional Reporting The Federal Single Audit Act requires agencies expending $500,000 or more of Federal assistance funding to undergo organization-wide audits of their internal controls. Accordingly, the accompanying Single Audit Report provides a Report on Internal Control Over Financial Reporting and on Compliance and Other Matters. In the findings section of this report a material weakness was reported, the City was recording excess development service fee revenue and transit TDA grant revenues as unearned revenue instead of revenue when received. 7 Packet Pg. 40 The development service fee revenue should have been recorded at the point the fee became nonrefundable in accordance with GASB Statement No. 33. The transit TDA grant revenue should have been recorded as revenue when all applicable eligibility requirements were met. As a result a prior year restatement of $502,205 was recorded in the General fund and $1,050,746 in the Transit fund respectively to reduce the unearned liability and increase fund balance. These corrections positively impact the fund balances for these funds. Management agrees with this finding. In prior years management decided to record development service fee revenue as deferred under the definition of deferred revenue which states “payments or unearned revenue should be recorded as a liability until the services have been rendered or products have been delivered”. In the case of the development service fee revenue, when monies are collected the services have yet to be rendered. The uniqueness of these revenues is that they are nonrefundable and should be recognized when received. Staff has coordinated with both Public Works and Community Development to properly account for these revenues and process them in a manner that is transparent and consistent with Generally Accepted Accounting Principles (GAAP). FISCAL IMPACT There is no fiscal impact associated with accepting and filing the Comprehensive Annual Financial Report, Single Audit Report, and annual audit of the Transportation Development Act Funds for fiscal year 2014-15. ALTERNATIVES The City Council could decide to revise or not accept the Comprehensive Annual Financial Report, Single Audit Report, and annual audit of the Transportation Development Act Funds for fiscal year 2104-15. This is not recommended as the reports have been prepared in conformance with a variety of accounting and other reporting requirements and represent the professional evaluation and analysis by the City’s independent auditors. They have rendered an unqualified opinion meaning that which means that they are presented fairly and in conformity with generally accepted accounting principles. Attachments: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 b - Single Audit Report for 2014-15 Council Reading File - City of SLO Comprehensive Annual Financial Report (CAFR) FY- 2014-15 7 Packet Pg. 41 City of San Luis Obispo Tr ansportation Development Act Funds Report and Financial Statements Year End June 30, 2015 and 2014 7.a Packet Pg. 42 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transportation Development Act Funds Report and Financial Statements Years Ended June 30, 2015 and 2014 7.a Packet Pg. 43 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transportation Development Act Funds Report and Financial Statements Year Ended June 30, 2015 and 2014 Table of Contents Page Transit Fund Independent Auditors’ Report 5-6 Statements of Fund Net Position –June 30, 2015 and 2014 7 Statements of Revenues, Expenses and Changes in Fund Net Position – Years Ended June 30, 2015 and 2014 8 Statements of Cash Flows –Years Ended June 30, 2015 and 2014 9-10 Notes to Financial Statements 11-18 Transportation Development Act (TDA) Fund Independent Auditors’ Report on Transportation Development Act Compliance and State Bond Compliance 21-22 Independent Auditors’ Report 23-24 Balance Sheets –June 30, 2015 and 2014 25 Statements of Revenues, Other Uses and Changes in Fund Balance – Years Ended June 30, 2015 and 2014 26 Notes to Financial Statements 27-29 Independent Auditors’ Report on Transportation Development Act Compliance 30-31 TDA Fund Supplementary Information Schedule of Revenues and Other Uses –Budget and Actual – Years Ended June 30, 2015 and 2014 32 2 7.a Packet Pg. 44 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) 3 City of San Luis Obispo,California Transit Fund Years Ended June 30,2015 and 2014 7.a Packet Pg. 45 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) THIS PAGE INTENTIONALLY LEFT BLANK 4 7.a Packet Pg. 46 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) 7.a Packet Pg. 47 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) 7.a Packet Pg. 48 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Statements of Fund Net Position June 30, 2015 and 2014 2015 2014 Assets Current assets: Cash and cash equivalents 487,957$ 30,762$ Investments 1,439,683 696,682 Accounts receivable 170 4,657 Interest receivable 3,356 1,748 Due from other governments 1,107,522 1,767,272 Total current assets 3,038,688 2,501,121 Capital assets: Buildings and improvements 5,016,142 5,016,142 Transit operating equipment 7,633,780 7,618,590 Construction in progress 60,038 39,038 Total capital assets 12,709,960 12,673,770 Less accumulated depreciation (5,842,773) (4,954,829) Total capital assets, net of accumulated depreciation 6,867,187 7,718,941 Total assets 9,905,875 10,220,062 Deferred Outflows of Resources Deferred pensions 42,732 Liabilities Current liabilities: Accounts payable 239,831 370,075 Accrued salaries and compensated absences 22,937 9,866 Unearned revenue 54,561 Total current liabilities 262,768 434,502 Noncurrent liabilities: Compensated absences, net of current portion 4,844 2,000 Net pension liability 532,344 Total noncurrent liabilities 537,188 2,000 Total liabilities 799,956 436,502 Deferred Inflows of Resources Deferred pensions 51,886 Net Position Net investment in capital assets 6,867,187 7,718,941 Unrestricted 2,229,578 2,064,619 Total net position 9,096,765$ 9,783,560$ The accompanying notes are an integral part of these financial statements. 7 7.a Packet Pg. 49 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Statements of Revenues, Expenses and Changes in Fund Net Position Years Ended June 30, 2015 and 2014 2015 2014 Operating revenues: Passenger fares 234,217$ 260,965$ Special transit fares 415,197 403,104 Total operating revenues 649,414 664,069 Operating expenses: Purchased transportation 1,842,760 1,786,959 Other transportation services 390,771 386,286 Fuel and lubricants 335,970 434,031 Other materials and supplies 31,673 55,931 Salaries and wages 146,230 136,198 Fringe benefits 68,104 54,155 General and administrative 290,742 320,400 Depreciation 887,944 885,178 Total operating expenses 3,994,194 4,059,138 Operating loss (3,344,780) (3,395,069) Nonoperating revenues and expenses: Transportation Development Act operating grants 2,014,541 1,815,413 Transportation Development Act capital grants 82,400 Federal Transit Administration operating grants 1,134,111 1,263,352 Federal Transit Administration capital and planning grants 36,861 State EMA grant 45,498 Interest 7,613 6,129 Other nonoperating revenues (expenses)486 24,516 Total nonoperating revenues and expenses 3,156,751 3,274,169 Loss before transfers (188,029) (120,900) Transportation Development Act capital contributions 60,063 Transfers (1,400) 58,663 - Change in net position (129,366) (120,900) Net position - beginning of year 9,783,560 9,556,239 Prior Year Restatement (557,429) 348,221 Net assets - beginning of year, as restated 9,226,131 9,904,460 Net position - end of year 9,096,765$ 9,783,560$ The accompanying notes are an integral part of these financial statements. 8 7.a Packet Pg. 50 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Statements of Cash Flows Years Ended June 30, 2015 and 2014 2015 2014 Cash flows from operating activities: Cash received from customers 1,259,090$ 926,147$ Cash payments to suppliers for goods and services (2,731,418) (3,221,432) Cash payments to General Fund for interfund services (290,742) (320,400) Cash payments to employees for services (214,350) (190,487) Other nonoperating cash receipts 486 24,516 Net cash used in operating activities (1,976,934) (2,781,656) Cash flows from noncapital financing activities: Operating grants received 3,148,652 2,458,640 Transfers (1,400) Net cash provided by noncapital financing activities 3,147,252 2,458,640 Cash flows from capital and related financing activities: Capital grants received 60,063 82,359 Acquisition and construction of capital assets (36,190) (61,719) Net cash provided by capital and related financing activities 23,873 20,640 Cash flows from investing activities: Interest on investments 6,005 5,120 Net cash provided by investing activities 6,005 5,120 Net increase (decrease) in cash and cash equivalents and investments 1,200,196 (297,256) Cash and cash equivalents and investments - beginning of year 727,444 1,024,700 Cash and cash equivalents and investments - end of year 1,927,640$ 727,444$ The accompanying notes are an integral part of these financial statements. 9 7.a Packet Pg. 51 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Statements of Cash Flows, Continued Years Ended June 30, 2015 and 2014 2015 2014 Reconciliation of operating loss to net cash used in operating activities: Operating loss (3,344,780)$ (3,395,069)$ Adjustments to reconcile operating loss to net cash used in operating activities: Depreciation 887,944 885,178 Other revenues and expenses 486 24,516 Changes in operating assets, deferred outflows, liabilities, and deferred inflows: Accounts receivable 4,487 (4,629) Due from other governments 659,750 (477,000) Accounts payable (130,244) (558,225) Unearned revenue (54,561) 743,707 Accrued salaries and compensated absences 15,915 (134) Deferred pensions and net pension liability (15,931) Net cash used in operating activities (1,976,934)$ (2,781,656)$ Reconciliation of cash and cash equivalents and investments to the statement of fund net position: Cash and cash equivalents 487,957$ 30,762$ Investments 1,439,683 696,682 Total cash and cash equivalents and investments 1,927,640$ 727,444$ The accompanying notes are an integral part of these financial statements. 10 7.a Packet Pg. 52 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Notes to Financial Statements June 30, 2015 and 2014 Note 1: The Reporting Entity The City of San Luis Obispo (the City) operates a fixed route public transportation system within the City limits and to the California Polytechnic State University (Cal Poly). Vehicle operations and vehicle maintenance are provided under contract by a private transportation company. Nonvehicle-related support and administrative services are provided by City staff. The Transit Fund (the Fund) is an enterprise fund of the City created by resolution of the City Council to account for the revenues received pursuant to the Transportation Development Act (TDA), Federal Transit Authority (FTA) and the revenues received from the transit operations described above. Such revenues are allocated under specific statutes and are legally restricted to finance expenditures made for transit operations, the development of public transportation systems and transportation planning. When both restricted and unrestricted resources are available for the same purpose, it is the City’s policy to use restricted funds first. Note 2: Summary of Significant Accounting Policies Measurement Focus, Basis of Accounting and Basis of Presentation The Fund’s financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred regardless of the timing of related cash flows. The Fund distinguishes operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services in connection with the Fund’s principal ongoing operations. The principal operating revenues of the Fund are charges to customers for transit services. Operating expenses for the Fund include cost of services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses, including non-exchange transactions such as TDA and FTA grants. Nonexchange transactions, in which the Fund receives value without directly giving equal value in return, include grants. Revenue from grants is recognized in the fiscal year in which all eligibility requirements have been satisfied. Eligibility requirements include timing requirements, which specify the fiscal year when the resources are to be used or the fiscal year when use is first permitted; matching requirements, in which the Fund must provide local resources to be used for a specific purpose; and expenditures requirements, in which the resources are provided to the Fund on a reimbursement basis. Cash, Cash Equivalents and Investments Cash and cash equivalents consist of cash on hand, cash balances in checking and money market accounts and short - term investments, with an original maturity of three months or less. Investments which are in the City’s internal investment pool are also treated as cash equivalents for the purposes of the statement of cash flows. 11 7.a Packet Pg. 53 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Notes to Financial Statements June 30, 2015 and 2014 Note 2: Summary of Significant Accounting Policies (Continued) Amounts Due from Other Governments Generally, amounts due from other governments are recorded as revenues when earned. However, when the use of funds is the prime factor for determining eligibility for grants, revenue is accrued when the related expenses have been made on an approved grant. Capital Assets Capital assets are recorded at cost and depreciated using the straight-line method over their estimated useful lives, ranging from 5 to 20 years. Net Pension Liability, Deferred Outflows and Deferred Inflows The City recognizes a net pension liability, which represents the City’s proportionate share of the excess of the total pension liability over the fiduciary net position of the pension reflected in the actuarial reports provided by the California Public Employees’ Retirement System (CalPERS) plans (Plans). The City has allocated a proportionate share of the net pension liability, deferred outflows, deferred inflows and pension expense to the Transit Fund. The net pension liability is measured as of the City’s prior fiscal year-end. Changes in the net pension liability are recorded, in the period incurred, as pension expense or as deferred inflows of resources or deferred outflows of resources depending on the nature of the change. The changes in the net pension liability that are recorded as deferred inflows of resources or deferred outflows of resources (that arise from changes in actuarial assumptions or other inputs and differences between expected or actual experience) are amortized over the weighted average remaining service life of all participants in the respective pension plan and are recorded as a component of pension expense beginning with the period in which they are incurred. For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s CalPERS Plans and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Projected earnings on pension investments are recognized as a component of pension expense. Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. 12 7.a Packet Pg. 54 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Notes to Financial Statements June 30, 2015 and 2014 Note 2: Summary of Significant Accounting Policies (Continued) Subsequent Events Events subsequent to June 30, 2015 have been evaluated through December 17,2015,which is the date the financial statements were available to be issued. Management did not identify subsequent events that required disclosure. Note 3: Cash and Cash Equivalents and Investments At June 30, 2015 and 2014, cash and cash equivalents consisted of the following: 2015 2014 Deposits: Cash in bank 487,957$ 30,762$ Custodial Credit Risk –Deposits Custodial credit risk is the risk that in the event of a bank failure, the City’s deposits may not be returned to it. Cash balances held in banks are insured up to $250,000 by the Federal Depository Insurance Corporation. For custodial credit risk associated with deposits, the City follows California Government Code, which requires California financial institutions to secure the City’s deposits by pledging government securities as collateral. The market value of the pledged securities must equal 110% of the City’s deposits. California law also allows financial institutions to secure the City’s deposits by pledging first trust deed mortgage notes equal to 150% of the City’s deposits. All deposits held by financial institutions are fully insured or collateralized with securities, held by the pledging financial institutions’ trust departments in the City’s name. At June 30, 2015 and 2014, investments consisted of the following: 2015 2014 Pooled Investment Funds: Local Agency Investment Fund (LAIF)1,439,683$ 696,682$ The City follows the practice of pooling cash and investments for all funds under its direct daily control. Funds held by outside fiscal agents under provisions of bond indentures are maintained separately. Interest earned on pooled cash and investments is allocated quarterly to the various funds based on the respective fund’s average quarterly cash balance. Interest earned from cash and investments with fiscal agents is credited directly to such funds. 13 7.a Packet Pg. 55 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Notes to Financial Statements June 30, 2015 and 2014 Note 3: Cash and Cash Equivalents and Investments (Continued) Interest Rate Risk This is the risk that the market value of securities in the portfolio will fall due to changes in general interest rates. In accordance with its policies in the Investment Management Plan, the City mitigates interest rate risk by: Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market before maturity. Investing operating funds primarily in shorter-term securities. The City’s investment policy also includes portfolio maturity targets. A minimum of 20% of the portfolio will be invested in securities maturing in one year or less. Up to 80% of the portfolio can be invested in securities with a maturity over one year, with no more than 10% of the portfolio invested in securities with a maturity over five years. Credit Risk This is the risk of loss due to the failure of the security issuer or backer. The City’s policies to mitigate credit risk include: Limiting investments to the safest types of securities. The California Government Code limits the investment vehicles available to local agencies. The credit risk of these securities is measured by the assignment of a rating by a nationally recognized statistical rating organization. Pre-qualifying the financial institutions, broker/dealers, intermediaries and advisors with which the City will do business. Concentration of Credit Risk The City’s policies contained in the Investment Management Plan provide guidelines (by type of investment that limits either the dollar amount, the percent of the portfolio or the maturity term) for diversifying the investment portfolio so that potential losses on individual securities will be minimized. The City’s Investment Management Plan outlines the following criteria related to portfolio diversification: No more than 5% of the City’s portfolio (exclusive of government agency issues or LAIF) shall be placed with any financial institution. 14 7.a Packet Pg. 56 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Notes to Financial Statements June 30, 2015 and 2014 Note 3: Cash and Cash Equivalents and Investments (Continued) No more than 25% of the City’s portfolio shall be invested in collateralized certificates of deposit issued by financial institutions. Certificates of deposit (negotiable and collateralized) placed by the City shall not constitute more than 15% of the total assets of the institution; and negotiable certificates of deposit will only be placed with institutions with total assets in excess of $200 million and that maintain a ratio of equity to total assets of at least 5%. Additional Cash and Investment Disclosures See the City of San Luis Obispo June 30, 2015 Comprehensive Annual Financial Report for additional cash and investment disclosures. Note 4: Due from Other Governments At June 30, 2015 and 2014, the amounts due from other governments were as follows: 2015 2014 Federal Transit Administration - capital and operating grants 1,107,522$ 1,292,819$ San Luis Obispo County of Governments - TDA 4th Quarter 474,453 1,107,522$ 1,767,272$ Note 5: Capital Assets Capital assets activity for the fiscal year ended June 30, 2015, was as follows: Balance Balance June 30, 2014 Additions Deletions June 30, 2015 Capital assets not being depreciated: Construction in progress 39,038$ 21,000$ $ 60,038$ Capital assets being depreciated: Buildings and improvements 5,016,142 5,016,142 Transit operating equipment 7,618,590 15,190 7,633,780 Total capital assets being depreciated 12,634,732 15,190 - 12,649,922 Less accumulated depreciation (4,954,829) (887,944) (5,842,773) Total capital assets, net of accumulated depreciation 7,718,941$ (851,754)$ -$ 6,867,187$ 15 7.a Packet Pg. 57 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Notes to Financial Statements June 30, 2015 and 2014 Note 5: Capital Assets (Continued) Capital assets activity for the fiscal year ended June 30, 2014, was as follows: Balance Additions and Deletions and Balance June 30, 2013 Transfers Transfers June 30, 2014 Capital assets not being depreciated: Construction in progress 36,348$ 17,018$ (14,328)$ 39,038$ Capital assets being depreciated: Buildings and improvements 5,016,142 5,016,142 Transit operating equipment 8,308,276 59,063 (748,749) 7,618,590 Total capital assets being depreciated 13,324,418 59,063 (748,749) 12,634,732 Less accumulated depreciation (4,818,400) (885,178) 748,749 (4,954,829) Total capital assets, net of accumulated depreciation 8,542,366$ (809,097)$ (14,328)$ 7,718,941$ Note 6: Intergovernmental Allocations The City has been allocated the following funds from the State Transit Assistance Fund (STAF) and Local Transportation Fund (LTF) for the years ended June 30, 2015 and 2014. The amounts have been used for both operating expenses and capital assets. Article Section 2015 2014 LTF 4.0 99260 1,837,504$ 1,715,515$ STAF 6.5 99313 142,833 143,574 STAF 6.5 99314 34,204 38,724 Total Transportation Development Act revenue 2,014,541$ 1,897,813$ Applicable Allocating TDA Statute Amount The City also directly allocated for the years ended June 30, 2015 and 2014,$744,023 and $676,192, respectively of LTF Article 4.0, Section 99260 funds to San Luis Obispo Regional Transit Authority (SLORTA),which are not shown in the accompanying financial statements. 16 7.a Packet Pg. 58 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Notes to Financial Statements June 30, 2015 and 2014 Note 7: Fare Revenue Ratios The City had a fare revenue ratio of 23% for the years ended June 30, 2015 and 2014,computed as follows: 2015 2014 Operating revenues - fares 649,414$ 664,069$ (a) Net Operating revenues - fares 649,414 664,069 Net operating costs, net of depreciation and vehicle lease costs 3,106,250 3,173,960 Exclude capital expenses under uniform system of accounts for purposes of calculating fare revenue ratios but treated as operating expenses for financial statements (234,615) (228,805) (b) Adjusted operating costs for purposes of calculating fare revenue ratios 2,871,635$ 2,945,155$ (c) Fare revenue ratio [(a) / (b)]23%23% The City is in compliance with applicable TDA regulations pertaining to acceptable fare revenue ratios which require a minimum ratio of 20%. Note 8: Pensions The City contributes to the California Public Employees’ Retirement System (CalPERS) for its employees and participates in an agent-multiple employer plan (Miscellaneous Plan) for its miscellaneous employees.The City has allocated a proportion of the Miscellaneous Plan that relates to the Fund. The portion of the net pension liability allocated to the Fund is $532,344. The portion of the deferred outflows of resources and deferred inflows of resources allocated to the Fund are $42,732 and $51,886, respectively. The portion of the pension expense allocated to the Fund is $15,931 and is shown as a part of total salaries and wages in the current year. Additional Pension Disclosures See the City of San Luis Obispo June 30, 2015 Comprehensive Annual Financial Report for additional pension disclosures as well as required supplementary information. Note 9: Prior Year Restatements The City implemented GASB Statement No. 68, Financial Reporting for Pensions –an amendment of Statement No. 27, and GASB Statement No. 71, Pension Transitions for Contributions Made Subsequent to the Measurement Date –an amendment of GASB Statement No. 68, for the year ended June 30, 2015. The City has chosen to present prior year data for the Fund, but not restate the data for the prior year because all of the information available to restate prior year amounts was not readily available. An adjustment of $557,429 to reduce beginning net position has been made to reflect the cumulative impact of implementing these standards. 17 7.a Packet Pg. 59 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transit Fund Notes to Financial Statements June 30, 2015 and 2014 Note 9: Prior Year Restatements (Continued) In the current and prior year, the City recorded excess Transportation Development Act (TDA) revenue as unearned revenue. The prior year has been restated to properly decrease unearned revenue by $1,050,746,increase Transportation Development Act operating grants by $702,525, and increase net position in the Transit Fund for the year ended June 30, 2014 by $348,221 for the TDA revenue that should have been recorded in a prior period. 18 7.a Packet Pg. 60 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) 19 City of San Luis Obispo,California Transportation Development Act (TDA)Fund June 30,2015 and 2014 7.a Packet Pg. 61 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) THIS PAGE INTENTIONALLY LEFT BLANK 20 7.a Packet Pg. 62 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) 7.a Packet Pg. 63 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) 7.a Packet Pg. 64 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) 7.a Packet Pg. 65 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) 7.a Packet Pg. 66 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transportation Development Act (TDA) Fund Balance Sheets June 30, 2015 and 2014 2015 2014 Assets Total assets -$ -$ Liabilities Total liabilities -$ -$ The accompanying notes are an integral part of these financial statements. 25 7.a Packet Pg. 67 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transportation Development Act (TDA) Fund Statements of Revenues, Other Uses and Changes in Fund Balance June 30, 2015 and 2014 2014 2015 Revenues - intergovernmental allocations 54,808$ 49,169$ Other financing uses - operating transfers to City of San Luis Obispo (54,808) (49,169) Excess of revenues over other financing uses - - Fund balance - beginning of year - - Fund balance - end of year - $ - $ The accompanying notes are an integral part of these financial statements. 26 7.a Packet Pg. 68 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transportation Development Act (TDA) Fund Notes to Financial Statements June 30, 2015 and 2014 Note 1: The Reporting Entity The Transportation Development Act (TDA) Fund (the Fund) of the City of San Luis Obispo, California (the City) is a special revenue fund created by resolution of the City Council to account for the revenues received pursuant to the TDA. Such revenues allocated under specific state statutes are legally restricted to financial expenditures made of the development and construction of local streets and roads, including pedestrian and bicycle facilities. Note 2: Summary of Significant Accounting Policies Measurement Focus and Basis of Accounting The Fund’s financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay the liabilities of the current period. For this purpose, the City considers interest and grant revenues earned but not received as susceptible to accrual under this method. Expenditures are generally recognized at the time liabilities are incurred. Fund Equity The Fund’s financial statements report fund balance in classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on the specific purpose for which amounts in the funds can be spent. The Fund does not have a fund balance in the current fiscal year, therefore classification is not necessary. However, GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, identifies five components of fund balance –nonspendable, restricted, committed, assigned and unassigned. Nonspendable. This component includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Restricted. This component consists of amounts that have constraints placed on them either externally by third-parties (creditors, grantors, contributors, or laws or regulations of other governments) or by law through constitutional provisions or enabling legislation. Enabling legislation authorizes the City to assess, levy, charge or otherwise mandate payment of resources (from external resource providers) and includes legally enforceable requirements (compelled by external parties) that those resources be used only for the specific purposes stipulated in the legislation. 27 7.a Packet Pg. 69 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transportation Development Act (TDA) Fund Notes to Financial Statements June 30, 2015 and 2014 Note 2: Summary of Significant Accounting Policies (Continued) Committed. This component consists of amounts that can only be used for specific purposes pursuant to constraints imposed by minute order authorized by the City Council. Also included in this component are encumbrances which represent legal and binding obligations for the acquisition of future goods and services. Those committed amounts established by minute order cannot be used for any other purpose unless the City Council adopts a new minute order so directing. With respect to encumbered amounts, the City may take steps to cancel the order for goods or services and thereby terminate the obligation. Assigned. This component consists of amounts that are constrained by the City’s intent to be used for specific purposes, but are neither restricted nor committed. The City Manager or Director of Finance are authorized to assign amounts to a specific purpose. Constraints imposed on the use of assigned amounts can be removed with no formal Council actions. Unassigned. This classification represents amounts that have not been restricted, committed or assigned to specific purposes. Fund Balance Spending Policy The City follows a practice in which restricted, committed, assigned, and unassigned fund balances are spent when more than one amount is available for a specific purpose. When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources (committed, assigned and unassigned) as they are needed. When unrestricted resources (committed, assigned and unassigned) are available for use, it is the City’s policy to use committed resources first, then assigned, and then unassigned as they are needed. Budgets and Budgetary Accounting The City has received national recognition for its use of a two-year Financial Plan and budgetary process that emphasizes long-range planning and effective program management. Significant features of the City’s two-year Financial Plan include the integration of Council goal-setting into the budgetary process and the extensive use of formal policies and measureable objectives. The Financial Plan includes operating budgets for two years and a capital improvement plan (CIP) for five years. Under this multi-year approach, appropriations continue to be made annually; however, the Financial Plan is the foundation for preparing the budget for the second year. Additionally, unexpended operating appropriations from the first year may be carried over for specific purposes into the second year with the approval of the City Manager. 28 7.a Packet Pg. 70 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transportation Development Act (TDA) Fund Notes to Financial Statements June 30, 2015 and 2014 Note 2: Summary of Significant Accounting Policies (Continued) Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Subsequent Events Events subsequent to June 30, 2015 have been evaluated through December 17, 2015, which is the date the financial statements were available to be issued. Management did not identify subsequent events that required disclosure. Note 3: Intergovernmental Allocations For the years ended June 30, 2015 and 2014, the City has been allocated the following funds from the Local Transportation Funds (LTF): Amount Article Section 2015 2014 3.0 99233.3 54,808$ 49,169$ Allocating TDA Statute Applicable Note 4: Operating Transfers The City expends all amounts for alternate transportation projects in its General Fund or Capital Outlay Fund. LTF monies received by the City are initially deposited in the Fund and subsequently transferred to the General Fund, where such funds are expended or transferred to the Capital Outlay Fund to be expended on designated transportation projects. 29 7.a Packet Pg. 71 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) 7.a Packet Pg. 72 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) 7.a Packet Pg. 73 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Transportation Development Act (TDA) Fund Supplementary Information Schedules of Revenues and Other Uses –Budget and Actual June 30, 2015 and 2014 Variance with Final Budget 2015 Original Final Actual Positive (Negative) Revenues - intergovernmental allocations 54,800$ 54,800$ 54,808$ 8$ Other financing uses - operating transfers to City of San Luis Obispo (54,800) (54,800) (54,808) (8) Excess of revenues over other financing uses - $ - $ - $ - $ Variance with Final Budget 2014 Original Final Actual Positive (Negative) Revenues - intergovernmental allocations 49,100$ 49,100$ 49,169$ 69$ Other financing uses - operating transfers to City of San Luis Obispo (49,100) (49,100) (49,169) (69) Excess of revenues over other financing uses - $ - $ - $ - $ Budget Budget 32 7.a Packet Pg. 74 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) 7.a Packet Pg. 75 Attachment: a - TDA Funds Audit Report for 2014-15City of SLO TDA Funds Final FS 6-30-15 (1229 : CAFR) City of San Luis Obispo, California Federal Awards Reports and Schedule Year Ended June 30, 2015 7.b Packet Pg. 76 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) City of San Luis Obispo, California Table of Contents June 30, 2015 Page Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 3-4 Independent Auditors’ Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by OMB Circular A-133 5-7 Schedule of Expenditures of Federal Awards 8 Note to Schedule of Expenditures of Federal Awards 9 Findings and Recommendations Section Schedule of Audit Findings and Questioned Costs and Status of Prior Audit Findings and Questioned Costs 10-12 2 7.b Packet Pg. 77 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) 7.b Packet Pg. 78 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) 7.b Packet Pg. 79 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) 7.b Packet Pg. 80 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) The Honorable City Council of the City of San Luis Obispo, California San Luis Obispo, California Page 2 Opinion on Each Major Federal Program In our opinion, the City,complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2015. Report on Internal Control Over Compliance Management of the City, is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit, we considered the City’s internal control over compliance with the requirements that could have a direct and material effect on a major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A- 133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent,or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City,as of and for the year ended June 30, 2015,and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon dated December 17, 2015, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the basic financial statements. The accompanying 6 7.b Packet Pg. 81 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) 7.b Packet Pg. 82 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) City of San Luis Obispo, California Schedule of Expenditures of Federal Awards Year Ended June 30, 2015 Federal Grantor/Federal Pass-Through Pass-Through Grantor/CFDA Grantor's Federal Program Title Number Number Expenditures Major Programs: U.S. Department of Transportation Urban Mass Transportation - Section 9 Capital and Operating Assistance Formula Grants 20.507 N/A 1,107,522$ Total Major Programs 1,107,522 Non-Major Programs: U.S. Department of Transportation Passed through the State of California Highway and Bridges Rehabilitation and Replacement Program 20.205 N/A 145,539 U.S. Department of Justice Edward Byrne Memoria Justice Assistance Grant Program 16.804 N/A 10,355 U.S. Department of Housing and Urban Development Passed through the County of San Luis Obispo Community Development Block Grant 14.218 N/A 214,791 U.S. Office of Emergency Services Assistance to Firefighters Grant 97.044 N/A 15,617 Total Non-Major Programs 386,302 Total Expenditures of Federal Awards 1,493,824$ See independent auditors’ report. See the accompanying note to schedule. 8 7.b Packet Pg. 83 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) City of San Luis Obispo, California Note to Schedule of Expenditures of Federal Awards Year Ended June 30, 2015 Note 1: Basis of Presentation The purpose of the accompanying schedule of expenditures of federal awards (the schedule) is to present a summary of those activities of the City of San Luis Obispo, California (the City) for the year ended June 30, 2015, which have been financed by federal awards. For purposes of the schedule, federal awards include all federal contracts and grants received directly from the federal government and sub-awards from nonfederal organizations made under federally sponsored agreements. Because the schedule presents only a selected portion of the activities of the City, it is not intended to and does not present either the financial position or changes in net assets of the City. The information in the accompanying schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in the basic financial statements. The accounting principles followed by the City and used in preparing the schedule are as follows: Expenditures for direct costs are recognized as incurred using the modified accrual basis of accounting and the cost accounting principles contained in OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments and Administrative Requirement for Grants and Cooperative Agreements to State and Local Governments (OMB Common Rule). Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. Additionally, expenditures include a portion of costs associated with general City activities (indirect costs) which are allocated to federal awards under negotiated formulas commonly referred to as indirect cost rates. 9 7.b Packet Pg. 84 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) City of San Luis Obispo, California Schedule of Audit Findings and Questioned Costs and Status of Prior Year Findings and Questioned Costs Year Ended June 30, 2015 Section I: Summary of Auditors’ Results Financial Statements (a) Type of auditors’ report issued on financial statements: Unqualified. (b) Internal control over financial reporting: Material weakness(es)identified: Yes. See Finding 2015.1. Significant deficiencies identified not considered to be material weaknesses: None reported. (c)Noncompliance material to financial statements noted: No. Federal Awards (d) Internal control over major programs: Material weakness(es) identified: No. Significant deficiencies identified not considered to be material weaknesses: None reported. (e) Type of auditors’ report issued on compliance for major programs: Unqualified. (f) Any audit findings disclosed that are required to be reported in accordance with Circular A-133, Section .510(a): No. (g) Dollar threshold used to distinguish between Type A and Type B programs: $300,000. (h) Major Programs: Federal Transit Formula Grants (CFDA Number 20.507) (i) Auditee qualified as low-risk auditee: No. 10 7.b Packet Pg. 85 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) City of San Luis Obispo, California Schedule of Audit Findings and Questioned Costs and Status of Prior Year Findings and Questioned Costs Year Ended June 30, 2015 Page 2 Section II: Findings Relating to the Financial Statements which are Required to be Reported in Accordance with Government Auditing Standards Finding 2015.1: Improper Classification of Revenue –Material Weakness Criteria: GASB Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions,states that governments should recognize a receivable in connection with an imposed nonexchange revenue as soon as they obtain an enforceable legal claim to the resources. Impact or developer fees meet the definition of an imposed nonexchange revenue, and revenue is recognized at the point the fees become nonrefundable. In addition, voluntary nonexchange transactions, such as grants, are recorded as revenue when all applicable eligibility requirements are met. Condition: The City was recording excess development service fee revenues and transit TDA grant revenues as unearned revenue instead of revenue when received. The development service fee revenues should have been recorded at the point the fee became nonrefundable in accordance with GASB Statement No. 33. The transit TDA grant revenue should have been recorded as revenue when all applicable eligibility requirements were met. Effect: A prior year restatement of $502,205 and $1,050,746 was recorded in the General Fund and Transit Fund, respectively, to reduce the unearned revenue liability and increase net position. In addition, an audit adjustment was required in the General Fund to record $1,443,420 of development service revenues as current year revenues rather than unearned revenue. Recommendation: We recommend that the City record all development service fee revenue and transit TDA grant revenue as revenue when received and at the point the fee becomes nonrefundable or the grant eligibility requirements have been met in accordance with GASB Statement No. 33. We also recommend that the City tracks any unspent development service and grant revenue that is restricted for specific programs and record the remaining balance in restrict net position. As the related project costs are incurred, the restricted net position would be reduced. City Response: Management agrees with this finding. In prior years, management decided to record development services fee revenue as deferred revenue under the definition of deferred revenue which states “payments or unearned revenue should be recorded as a liability until the services have been rendered or products have been delivered.” In the case of the development services fee revenue, when monies are collected the services have yet to be rendered. The uniqueness of these revenues are that they are nonrefundable and should be recognized when received. 11 7.b Packet Pg. 86 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) City of San Luis Obispo, California Schedule of Audit Findings and Questioned Costs and Status of Prior Year Findings and Questioned Costs Year Ended June 30, 2015 Page 3 Management has followed the Auditors’ recommendation and revenues have been recorded in the corresponding years, including proper classification of TDA revenues within the Transit Fund. In addition, designations in fund balance have been created for this purposes. Section III: Findings and Questioned Costs for Federal Awards None. Section IV: Status of Prior Year Findings and Questioned Costs –2014/15 Finding 2014-01: Capital Assets (Material Weakness) Finding: During audit testwork, it was noted that there were differences between the City’s capital assets tracking system and governmental activity type capital assets recorded at the government-wide financial statement level. This resulted in a prior year restatement to reduce capital assets and net position related to disposals from prior years that had been properly recorded in the capital asset tracking system but not recorded at the government-wide financial statement level. Recommendation: We recommended that in addition to the regular reconciliation process performed for Proprietary fund types, the City perform a review of governmental activity type capital assets and reconcile to the balances recorded at the government-wide financial statement level. Status: Implemented 12 7.b Packet Pg. 87 Attachment: b - Single Audit Report for 2014-15 (1229 : CAFR) Page intentionally left blank.