Western City November 2017 by Western City Magazine

NOVE M BE R 2017 |

The Monthly Magazine of the League of California Cities®

It’s Time to Restore Opportunities for City Incorporation: The Roots of American Democracy p.15 What Cities Need to Know About GASB 77 p.13 How Diversity Makes the League Stronger p.3

www.westerncity.com

CONTENTS Calendar of League Events 2 3 President’s Message

W hat Cities Need to 13

Know About GASB 77: New Financial Disclosure Requirements

How Diversity Makes the League Stronger

By Tom Bernard

By Rich Garbarino

Diversity enriches California’s culture and economy and also plays a critically important role in the League.

7 City Forum

Maintaining Best Practices in the Cooperative Purchasing Market

By Norman Coppinger

he advantages of cooperative T purchasing programs include significant savings and a streamlined procurement process.

9 News From the Institute for Local Government

Engaging Your Community in the Budgeting Process

By Madeline Henry

ublic involvement in city budgeting P increases financial transparency and promotes greater trust.

Understanding Roles 11

and Responsibilities When Issuing Municipal Bonds

By Lynnette Kelly

orking with unregistered or W unqualified financial professionals puts a city at risk.

proactive approach will help A pave the way for cities to comply with GASB 77.

It’s Time to Restore 15

Over 130 Public Agencies

across California put their TRUST in us,

because we check all the boxes when it comes to managing their investments.

Opportunities for City Incorporation: The Roots of American Democracy

By Dan Carrigg

bstacles to city incorporation should O be removed to give communities the same option for self-government that existing cities had.

Safety Liquidity Yield

Job Opportunities 21 Professional Services 30 Directory

On the Record

Plus, get the added bonus of: High Performing Funds

Council members describe their city’s most challenging fiscal issue.

Simple Enrollment

On the cover: City seal and composite image, Taber Creative Group; flag photo, Pratchaya; vector components, Artvea

Trusted Investors

Greater Buying Power Industry Leading Liquidity 138+ Years of Expertise

Visit online or give us a call:

CALTRUST.ORG | (888) CAL-TRUST

President Rich Garbarino Council Member South San Francisco

1400 K Street Sacramento, CA 95814 (916) 658-8200 Fax (916) 658-8240

Second Vice President Jan Arbuckle Council Member Grass Valley

Immediate Past President JoAnne Mounce Council Member Lodi

Executive Director Carolyn Coleman

For a complete list of the League board of directors, visit www.cacities.org/board.

Magazine Staff Editor in Chief Jude Hudson, Hudson + Associates (916) 658-8234; email: editor@westerncity.com Managing Editor Norman Coppinger (916) 658-8277; email: ncoppinger@cacities.org Contributing Editor Eva Spiegel (916) 658-8228; email: espiegel@cacities.org Advertising Sales Manager Pam Maxwell-Blodgett (916) 658-8256; email: maxwellp@cacities.org Administrative Assistant Kimberly Brady (916) 658-8223; email: kbrady@cacities.org Contributors Amanda Cadelago Carolyn Coleman Michael Coleman Melissa Kuehne Bismarck Obando

leaguevents NOVEMBER 30–Dec.1

Board of Directors’ Meeting, Santa Cruz The League board reviews, discusses and takes action on a variety of issues affecting cities, including legislation, legal advocacy, education and training, and more.

DECEMBER 13–14

Fire Chiefs’ Leadership Seminar, Newport Beach This seminar features a variety of sessions on timely and important topics for fire service professionals and offers attendees networking opportunities with fellow California fire personnel.

13–14

Municipal Finance Institute, Newport Beach This conference provides essential information for city officials and staff involved in fiscal planning for municipalities.

Associate Editors Carol Malinowski Carolyn Walker Design Taber Creative Group

13–15

City Clerks’ New Law & Elections Seminar, Newport Beach The seminar covers laws affecting elections as well as other aspects of clerks’ responsibilities.

Advertising Design ImagePoint Design For photo credits, see page 22. Western City (ISSN 0279-5337) is published monthly by the League of California Cities, 1400 K St., Sacramento, CA 95814. Subscriptions: $39.00/1 year; $63.00/2 years; student: $26.50; foreign: $52.00; single copies: $4.00, including sales tax. Entered as periodical mail January 30, 1930, at the Post Office, Los Angeles, CA 90013, under the Act of April 13, 1879. Periodical postage paid at Sacramento, Calif.

NT RI

ED US IN G

Postmaster: Send address changes to Western City, 1400 K Street, Sacramento, CA 95814. Western City Trademark Reg. U.S. Pat. Off. ©2017 League of California Cities. All rights reserved. Material may not be reprinted without written permission. This issue is Volume XCIII, No. 11.

IND EN

Supplied by Community Energy

FSC ® is an independent, not-for-profit organization that promotes environmentally appropriate, socially beneficial and economically viable forest management worldwide. Products with the FSC label are independently certified to ensure that they come from forests managed to meet the needs of present and future generations.

First Vice President Mark Kersey Council Member San Diego

League of California Cities

January 2018 17–19

New Mayors and Council Members’ Academy, Sacramento This vitally important training prepares newly elected officials for the demands of office and introduces them to the legal constraints on city councils. Attendees also have an opportunity to meet their legislators at the Legislative Reception on Wednesday evening.

18–19

Policy Committee Meetings, Sacramento The League’s policy committees review issues of interest to cities statewide and make recommendations to the League board of directors as part of the organization’s policy-making process. Learn how to join a League policy committee at www.cacities. org/joinpolicy.

31–February 2 City Managers’ Department Meeting, Newport Beach Geared to the unique needs of city managers, this conference covers issues affecting cities throughout California.

Event and registration information is available at www.cacities.org/events.

www.cacities.org

President’s Message by Rich Garbarino

How Diversity Makes the League Stronger Webster’s Collegiate Dictionary, 11th edition, defines “diversity” as “the inclusion of different types of people (such as people of different races or cultures) in a group or organization.” California’s population is remarkably diverse. Its communities comprise a rich tapestry of many different cultures and ethnicities and contribute to the business enterprises and the arts that make the state unique. Home to 39 million people, California is also the most populous state in the nation; its population is almost one and a half times that of second-place Texas (28 million). And the Golden State’s demographic profile has changed significantly in the past 45 years. As the chart

www.westerncity.com

“California’s Changing Demographics” (on page 4) shows, no single ethnic group or race constitutes a majority: 39 percent of state residents are Latino, 38 percent are white, 14 percent are Asian-American or Pacific Islander, 6 percent are AfricanAmerican, 3 percent are multiracial and less than 1 percent are Native American, according to the 2015 American Community Survey. And in addition to our state’s diversity, 27 percent of Californians (more than 10 million) are immigrants — a higher proportion than in any other state (New York is second with 23 percent) according to 2015 estimates.

What Does This Mean for City Officials? Understanding how our state’s population is evolving helps us better understand our own communities and how we can serve and address the needs of our diverse residents. Building public trust and confidence in government, and particularly in local government, involves establishing relationships and rapport with the communities that comprise our cities. To do this requires time, commitment and consistent outreach on the part of local elected officials and city staff. continued

Western City, November 2017

How Diversity Makes the League Stronger, continued

It is particularly important that our city, county and state governmental bodies should reflect the demographic composition of their constituent communities as part of a representative democracy.

only five persons of color have served as council members. In 2017–18, South San Francisco made history in San Mateo County with the first Indian-American serving as mayor. In 2018, for the first time, two Asian-American women will serve as mayor and vice mayor. Today, 37 of 75 board and commission members

In the 110-year history of my city, South San Francisco, only three women have been elected to the city council and

California’s Changing Demographics

Share of population (%)

100 90

Multiracial

Native American

African-American

Asian and Pacific Islander

60 50

Latino White

40 30 20 10 0

1970

1980

1990

2000

2015

Sources: California Department of Finance 1970–2000; U.S. Census Bureau estimates; decennial censuses; American Community Survey 2015, Public Policy Institute of California

with

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in my city are women and/or persons of color. Our city council works diligently to ensure that appointees represent the city’s diversity.

Fostering a Culture of Inclusion A proactive approach to diversity can and should make all residents feel welcome to participate in the governmental process and help to create a spirit of civic involvement. For example, the City of South Pasadena adopted a resolution on Dec. 21, 2016, affirming the city’s commitment to diversity. The resolution includes the following language: Diversity of backgrounds, perspectives and experiences of the American people — native and immigrant — makes our nation, communities, [and] bonds between neighbors and economies richer and stronger. … The City of South Pasadena values all of its residents and recognizes the rights of individuals to live their lives with dignity, free of discrimination and intimidation because of their race, color, religion, national origin, sex, gender identity, immigration status, disability, housing status, economic status or other social status. … Fostering a relationship of trust, respect and open communication between city officials and residents is essential to the city’s mission of delivering efficient public services in partnership with our community which ensures public safety, a prosperous economic environment, opportunities for our youth and a high quality of life for all residents. The City of South Pasadena declares it the public policy of the city to be inclusive and to respect the inherent worth of every person, without regard to a person’s race, color, religion, national origin, sex, gender identity, immigration status, disability, housing status, economic status, political affiliation or cultural practices. It’s worth noting that diversity also includes gender. For example, the City of Los Angeles has launched a series of

www.cacities.org

City officials and staff attending the League’s 2017 Annual Conference & Expo reflect the organization’s diversity; featured speakers Vernice “FlyGirl” Armour and Eric Liu below, center row, far left, energize attendees.

Diversity in Technology initiatives. As part of this effort, Mayor Eric Garcetti and the LA Technology Agency are collaborating on a program to improve gender diversity among the city’s technology staff. Initiatives include outreach to local universities and support for civic hackathons and female internships. As a result, the city’s programming staff is now 42 percent women. The initiative also encourages qualified female contractors to compete for city contracts and supports women-owned startups through The Elevate Project of Los Angeles. Putting it most succinctly, the City of Lancaster uses this tagline in its quarterly newsletter as part of a regular column that addresses diversity issues: “Embrace DIVERSITY. It’s our strength.”

Find Additional Resources Online For more information and links to related resources, read the online version of this article at www. westerncity.com.

www.westerncity.com

Encouraging Women and Persons of Color to Participate in the League In much the same way that diversity enriches California’s culture and economy and contributes to our collective strengths, it also plays a critically important role in the League. continued

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Western City, November 2017

How Diversity Makes the League Stronger, continued

One source of the League’s strength derives from its numbers, with thousands of locally elected and appointed officials advocating for their cities at the state Capitol and beyond. Another source of strength comes from our diversity and that of our communities. Embracing diverse perspectives gives us additional insight into the challenges facing our cities and increases the number and range of potential solutions we can explore together. Our organization is stronger when it draws upon its entire membership.

To remain a strong and viable association, it is important that our committees and board reflect the breadth and diversity of our membership. I’m reaching out to the League’s diversity caucuses to make sure that our members are aware of the policymaking process and how to participate in it (to learn how to join a policy committee, visit www.cacities.org/joinpolicy).

I urge you to talk to your colleagues who are women and persons of color about increasing their involvement in the League and its policy-making activities. Diversity and inclusion are of paramount importance to the success of any organization. Let’s work together to make our League inclusive and the best it can be. ■

During my term as president, my priorities include ensuring that the League is inclusive. I encourage women and persons of color to seek appointments to our policy committees and board of directors and to participate in the League’s divisions and professional departments. Members of the Women’s Caucus gather at the League’s 2017 Annual Conference & Expo.

About the League’s Diversity Caucuses

At LCW we are not solely lawyers. For nearly 40 years, we have been your trusted partners, helping public employers avoid legal problems and navigate challenging situations. California cities serve others, and we are honored to serve them in all areas of law, including: • • • • • • •

Employment Law Litigation Labor Relations Negotiations Retirement Wage & Hour Preventative Training

League of California Cities

The League’s diversity groups, in chronological order of their formation, are the: • Latino Caucus; • African-American Caucus; • Asian-Pacific Islander Caucus;

“To do more for the world than the world does for you - that is success.” - Henry Ford You serve others and LCW is honored to serve you.

• Gay, Lesbian, Bisexual and Transgender Local Officials Caucus; and • Women’s Caucus. These diversity caucuses help to engage members, build networks and develop strong city leaders. While each caucus has a unique membership and history, the caucuses share a common mission of bringing diverse voices and perspectives that support and enrich the League’s work. The caucuses’ contributions strengthen the League and help ensure that it represents the diversity of California cities and their residents. To learn more, read the online version of this article at www.westerncity.com.

www.LCWLEGAL.com www.cacities.org

Maintaining Best Practices in the Cooperative Purchasing Market by Norman Coppinger As stewards of public funds, city officials are acutely aware of the need to manage and spend taxpayer dollars wisely. Whether the spending is for office supplies, public safety equipment or public works projects, individuals responsible for procuring supplies and negotiating purchase agreements are at the forefront of safeguarding public funds. Public agency procurement spending is often second only to expenditures for salaries and benefits. Policies that control spending through predetermined thresholds — in addition to specific requirements set forth when a request for proposals is issued — ensure that internal safeguards are in place to maintain accountability and preserve the integrity of the procurement process. Innovative approaches employing best practices can build upon these safeguards and leverage them by introducing additional efficiencies into the procurement process. One best practice embraced by more than 300 California cities is participation in the cooperative purchasing market. The advantages of cooperative purchasing programs, like the League-sponsored U.S. Communities Government Purchasing Alliance, include measurable savings through aggregate purchasing and a streamlined procurement process for large and small public agencies alike. In a 2012 circular entitled “Public Procurement Practice: Use of Cooperative Contracts for Public Procurement,” the National Institute for Public Procurement (formerly the National Institute of Governmental Purchasing and still known as NIGP) recommends that after conducting due diligence, public agencies “consider the use of cooperative contracts … to lower

prices, lower administrative costs, increase competition and obtain more favorable terms and conditions.” Accreditation Program Sets Standards

for creating an accreditation program that sets a standard for excellence and distinguishes cooperative programs through measurable criteria and best practices,” says Kevin Juhring, executive director of U.S. Communities.

The cooperative marketplace is undergoing a tremendous expansion nationally, with more than 25 cooperative purchasing programs for government; over 55,000 public agencies purchase products and services through the U.S. Communities purchasing alliance alone. Foreseeing the challenges of unfettered growth, NIGP established an accreditation program in 2015 to provide public agencies a meaningful benchmark for the cooperative marketplace. The accreditation provides public officials the ability to quickly identify cooperative programs that consistently use sound public procurement methods. “Our members asked us to set the standard for good cooperative procurement practices,” says NIGP Chief Executive Officer Rick Grimm. “We accepted that obligation by launching an accreditation program with standards developed by senior public procurement officials.”

Transparency offers Advantages

The only accreditation program of its kind, NIGP requires a cooperative program to undergo a rigorous assessment process that evaluates 141 criteria applied across three areas of cooperative procurement practice: cooperative program management, contracting agency management and contracting processes. Each measurement must achieve a minimum score of 90 percent before a cooperative purchasing program meets the standards for earning accreditation. “I applaud NIGP

Purchases made through the U.S. Communities program (www.uscommunities.org) help keep League membership dues affordable for California cities. Participation in the program is free and requires no minimum order. For additional information on how California cities benefit from participating in U.S. Communities, contact Amanda Cadelago, marketing manager, League of California Cities; email: acadelago@ cacities.org; phone: (916) 658-8226. ■

Properly constructed cooperatives using the lead public agency model to bid and award contracts provide not only maximum transparency, but also allow other public agencies to capitalize on volume pricing without undergoing a separate RFP process. “I commend NIGP for its leadership in educating city officials and other public sector decision-makers on best procurement practices, especially within the cooperative marketplace,” says League Executive Director Carolyn Coleman. “The League is also proud that U.S. Communities, the cooperative co-founded by the League and California Associations of Counties, is the only cooperative to achieve the NIGP Accredited Cooperative designation while consistently providing cities in our state valuable savings and important efficiencies.”

Norman Coppinger is director of administrative services for the League and can be reached at ncoppinger@cacities.org.

www.westerncity.com

Western City, November 2017

Thank you to all of the 2017 League Partners Platinum ($15,000+) 2

1,2

1 1,2

1,2

2 BUILDING AMERICA®

Gold ($10,000+) Hanson Bridgett LLP Kronick Moskovitz Tiedemann & Girard1 LECET Southwest Lewis Investment Company2 LiveStories1 1,2

Meyers Nave1,2 Morongo Band of Mission Indians2 Murphy Austin Adams Schoenfeld LLP1 Opterra Energy Services Probolsky Research1 James Ramos

Renne Sloan Holtzman Sakai LLP1,2 Republic Services Inc.2 Sherwin-Williams Western States Petroleum Association Young Homes2

Silver ($5,000+) ABM AMR2 Albertsons American Fidelity Assurance Company Charles Abbott Associates2 California Charter Schools Association California Contract Cities Association2 Californians for Energy Independence Dart Container Corp.2

Dividend Finance LLC EMS Management2 Fascination Ranch2 General Motors Goldfarb & Lipman LLP Joe A. Gonsalves & Son2 Greenwaste Recovery Inc.2 Greystar2 HR Green2 Harris & Associates2 Interwest Consulting Group Inc.

Kaufman Legal Group1 Mintier Harnish1 Mt. Diablo Recycling2 Northrop Grumman Public Financial Management Inc. Redflex San Manuel Band of Mission Indians2 Sares Regis Group2 ServPro2 State Farm

Bronze ($3,000+)

Accela2 Advanced Disposal2 Alvarez-Glasman & Colvin2 Amador Valley Industries2 American Forest & Paper Association Association For Los Angeles Deputy Sheriffs2 Atkins Best Way Disposal2 Brookfield Norcal Builders Inc2 CalPortland2 Cerrell Colantuono Highsmith & Whatley PC2

Commercial Bank of California DW Development2 Desert Valley Medical Group Inc./Prime Healthcare2 E&J Gallo2 Edgewood Partners Insurance Center Fieldman Rolapp & Associates ForeFront Power Genentech Geo-Logic Associates2 George K. Baum & Company Griswold LaSalle Cobb Dowd & Gin LLP2 Hill International2

Holliday Rock Company ISES Corporation Kosmont Companies2 LaBarge Industries2 Library Systems & Services LLC Los Angeles Yellow Cab Madaffer Enterprises1 Marin Sanitary Service2 Matarango Inc.2 McKinstry Mid Valley Disposal2 Mitsubishi Cement2 Bob Murray & Associates

Accretive Realtors Acquisition Partners of America LLC American Water Works Association CA-NV Section AndersonPenna Partners Inc.2 Athens Services2 Avery Associates2 Blue Line Transfer Inc.2 CARE2 CIFAC CR&R2 CSAC EIA California Apartment Association2 California Consulting, LLC

California Debt and Investment Advisory Commission California Independent Petroleum Association California Refuse Recycling Council Carpenter/Robbins Commercial Real Estate Inc.2 Civil Engineering Associates2 Classic Communities2 Cost Control Associates Inc. Cunningham Davis2 Der Manouel Insurance Group Desert Valleys Builders Dokken Engineering2 Dublin Crossing2

EMS Management LLC2 Emanuels Jones and Associates Envise/Southland Energy Fard Engineers2 Forefront Power Fresno Police Officers Association GHD Inc.2 Gilton Solid Waste2 Gray Bowen Scott2 Hospital Council of Northern California Innisfree Ventures2 J.R. Roberts/Deacon Inc.2 Jamboree Housing Corporation

Stradling Yocca Carlson & Rauth Transtech Tribal Alliance of Sovereign Indian Nations Tripepi Smith & Associates1,2 Union Bank2 Vavrinek Trine Day & Co. LLP Walgreens Waste Management1 Willdan Ygrene2 Zanker Green Waste2

Basic ($1,000+)

Join the Partners Program Today! Contact Mike Egan | (916) 658-8271 | egan@cacities.org

NV5 Inc. NL Industries Inc. Nixon Peabody Norton Rose Fulbright2 PARS2 Peters Engineering2 Precision Engineering2 Prime Healthcare2 Prometheus Real Estate Group Inc.2 Psomas2 Quad Knopf2 Quality Management Group Inc. Recology2 Robson Homes LLC2

Rutan & Tucker LLP SCI Consulting Group SGI Construction Management2 San Bernardino County Safety Employees2 San Bernardino Police Officers Association San Diego County Water Authority Santa Ynez Band of Mission Indians2 SummerHill Homes2 TREH Development2 Townsend Public Affairs Inc.2 USA Properties Fund Inc.

Jones Hall2 Jones & Mayer Kasdan Lippsmith Weber Turner LLP Leibold McClendon & Mann Livermore Sanitation2 MCE Clean Energy Der Manuel Insurance2 Marchetti Construction Inc.2 Napa Recycling2 Newport Pacific Capital Company Inc. Norton Rose Fulbright2 Ponderosa Homes II Inc.2 Riverside Construction2 San Jose POA

San Mateo County Association of Realtors2 Santa Monica Police Officers Association Seifel Consulting Inc. Sobrato Organization2 South San Francisco Scavengers2 Specialty Solid Waste & Recycling2 Studio T SQ2 Swinerton Management TADD LCC2 Vali Cooper & Associates Inc.2 Van Scoyoc Associates2 West Builders2

1 – Institute for Local Government supporter 2 – CITIPAC supporter Partial list as of 10/5/2017

Engaging Your Community in

the Budgeting Process by Madeline Henry Each year, cities throughout California face tough budgeting decisions. These are among the most important decisions cities make. The budget sends a strong message about the city’s priorities. As such, it is essential that the community is involved in the budget’s development and understands the necessary tradeoffs and compromises made.

Benefits of Public Engagement in Budgeting When communities are engaged in the budgeting process, they have a better understanding of the process and how budget allocations are made. This increases the transparency of the city’s finances, promotes greater trust and confidence in the city’s decisions and builds a stronger comprehension of budgeting choices, taxes and public benefits. A 2013 survey conducted by the Center for California Studies shows that when people are less informed and disengaged, they are more likely to believe that the tax rate is too high. Through public engagement, cities improve their understanding of the community’s needs, values and priorities. Using this information, decision-makers allocate scarce taxpayer dollars to services, programs and facilities that contribute significantly to the community’s quality of life.

Tools to Engage Your Community Public engagement can take many forms. Surveys. Surveys provide insight into the public’s budgeting priorities and opinions at a specific point in time. They are often combined with educational materials.

Online Forums. Residents can create their own budgets representing their priorities and tradeoffs using online tools provided by the city. These tools are also used to educate the public on city costs and budgeting choices. The Institute for Local Government (ILG) offers a variety of resources to help with the budgeting process: • Public Engagement in Budgeting describes how to engage the community in the budget process and features reasons to include the public, tips on asking the right questions and strategies for sustaining public engagement;

Advisory Boards, Commissions and Committees. These groups can provide a fresh perspective on budget priorities and ideas and increase the transparency of the budgeting process.

• A Local Official’s Guide to Public Engagement in Budgeting provides an overview of six engagement approaches, multiple case stories, strategies and tips to improve public engagement efforts; and

Workshops. Budgeting workshops allow a larger portion of the public an opportunity to comment on budget priorities and goals. Such workshops also provide a way to educate the public about the budgeting process and share the city’s perspective on key budget-related issues.

• ILG’s Budget Tool Box outlines a number of ways local officials can enhance community involvement, including budget education and outreach, surveys, workshops, advisory committees, deliberative forums, participatory budgeting and working with existing neighborhood councils and committees.

Deliberative Forums. Using a consensus-based approach, deliberative forums are more intensive and typically include multiple workshops, a variety of engagement processes and a longer time frame.

To view these resources, visit www.ca-ilg.org/budgeting. For more information on inclusive public engagement, visit www.ca-ilg.org/engagement. ■

Madeline Henry is public engagement program coordinator for the Institute for Local Government and can be reached at mhenry@ca-ilg.org. www.westerncity.com

Western City, November 2017

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Understanding Roles and Responsibilities When Issuing Municipal Bonds by Lynnette Kelly

Financing a public project with municipal bonds is a team effort in which many professionals work together to achieve the city’s goals. But as government officials considering issuing municipal bonds, keep in mind that it’s your deal. You are the stewards of taxpayer dollars, and you make the decision to borrow. You decide whether to hire a municipal advisor to act as your fiduciary, and you select the underwriter through the process — competitive or negotiated — of your choice. Throughout the life of any municipal bond, you assume responsibility for providing investors with information that is timely, accurate and complete.

And while the issuance of municipal bonds is your deal, cities have an important ally in the Municipal Securities Rulemaking Board (MSRB), the national regulator responsible for promoting a fair and efficient municipal securities market. Protecting municipal bond issuers is a central aspect of the MSRB’s mission. It’s important to note that the MSRB does not regulate state or local governments; its rules are designed to make sure you are treated fairly by the underwriters and with the utmost good faith by municipal advisors you hire. The MSRB also operates a public platform called the Electronic Municipal Market Access (EMMA®) website, which is your

key to accessing important information about the municipal market and communicating information to investors. In addition, the MSRB provides free, objective educational materials for municipal issuers. Because issuing bonds may be only an occasional event for some cities, it’s helpful to understand how the MSRB can support you when your city decides to issue bonds.

The Decision to Borrow The decision to access capital from the $3.8 trillion municipal securities market is always handled at the state and local levels. Government officials have a responsibility continued on page 23

Lynnette Kelly is executive director of the Municipal Securities Rulemaking Board (MSRB), the organization established by Congress to protect investors, state and local governments and other municipal entities by promoting a fair and efficient municipal securities market. She can be reached at lkelly@msrb.org or (202) 838-1500.

www.westerncity.com

Western City, November 2017

What Ci to Know

New Financial by Tom Bernard

ties Need About

77: SB Disclosure Requirements For many state and local jurisdictions, 2017 is the first year that new tax abatement disclosure requirements must be included in the comprehensive annual financial report (CAFR). Understanding what a tax abatement is — for these purposes — can be tricky. Most state and local governments in the United States produce a CAFR that complies with the accounting requirements determined by the Governmental Accounting Standards Board (GASB), an independent, private-sector organization that establishes accounting and financial statement reporting standards for U.S. state and local governments. The CAFR is designed to provide a thorough and detailed presentation of a jurisdiction’s financial condition.

The CAFR is important because it contains financial statements prepared by state and local governments in conformity with generally accepted accounting principles. These financial statements provide citizens and taxpayers, legislative and oversight bodies, municipal bond analysts and others with information they need to evaluate the financial health of governments, make decisions and assess accountability. This information is intended, among other things, to assist these users of financial statements in understanding: • If a government’s current-year revenues were sufficient to pay for currentyear services; • If a government complied with financerelated legal and contractual obligations;

• Where a government’s financial resources come from and how it uses them; and • A government’s financial position and economic condition and how these have changed over time. Effective for financial statement periods beginning after Dec. 15, 2015, GASB Statement No. 77, Tax Abatement Disclosures, requires governments to disclose information about tax abatement agreements entered into by the reporting government and agreements entered into by other governments that reduce the reporting government’s tax revenues. For many jurisdictions, the CAFR issued in 2017 is the first year that GASB 77 continued on page 25

Tom Bernard is an executive director in Ernst & Young LLP’s national tax practice based in San Francisco and can be reached at Thomas. Bernard@ey.com. The views expressed are solely those of the author and do not necessarily reflect the views of Ernst & Young LLP.

www.westerncity.com

Western City, November 2017

League of California Cities

www.cacities.org

It’s Time to

Restore Opportunities for City Incorporation: The Roots of American Democracy by Dan Carrigg For the past seven years, despite the state’s population increasing by 2 million residents, no new cities have formed in California. That’s a problem — both for residents seeking to form a more local and responsive government and for the implementation of state growth-management goals that include reducing sprawl, promoting orderly growth and combating greenhouse gas emissions. A fix for this is quite simple, but it will require legislative action to remedy the effects of a 2011 law that caused the problem.

Local Democracy and City Formation The urge for cityhood and local selfgovernment springs from the residents of a community as they seek the benefits of local democracy; it’s a chance to control their destiny and improve services and quality of life. And these local efforts also serve a larger purpose. When I first joined the League as a land-use lobbyist in 1998, one of my early assignments was working with the

Dan Carrigg is deputy executive director and legislative director for the League and can be reached at dcarrigg@cacities.org.

www.westerncity.com

residents of the unincorporated community of Rancho Cordova in Sacramento County who were struggling with multiple obstacles in pursuit of cityhood. It was inspiring and a great lesson in local democracy. These residents pursued a vision of improving the quality of life and services in their community with more local control. They achieved the dream of cityhood in 2003, and now the City of Rancho Cordova — along with the neighboring cities of Citrus Heights and Elk Grove — has become an outstanding example of how empowering residents with more control over their destiny can improve a community. continued

Western City, November 2017

It’s Time to Restore Opportunities for City Incorporation: The Roots of American Democracy, continued

While that was my own experience, the desire for local self-government has much deeper roots. “Local assemblies of citizens constitute the strength of free nations,” wrote Alexis de Tocqueville in his 1835 treatise Democracy in America. Since statehood, as California’s population has grown, there has been a corresponding increase in the number of cities. Beginning with eight cities in 1850, succeeding generations of new residents have continued to form cities. Today, with the state’s population over 39 million people, California has 482 cities serving as centers of commerce and culture, with many of their names — from Los Angeles, San Diego and San Francisco to Carmel, Palo Alto and Napa — known throughout the world. And each has been shaped and made unique by the varied decisions of its residents.

SB 89 (2011) Upends City Incorporation Efforts As part of a push to close the enormous state budget gap in 2011, the Legislature passed SB 89 (Chapter 35, Statutes of 2011) several hours before a legislative deadline, without any public hearing. The measure swept allocations of the Vehicle License Fee (VLF) from all cities as part of a state scheme to fund the transfer of state responsibilities for various programs to counties. These local VLF revenues included special funding allocations dedicated to assist newly incorporated cities. With SB 89’s passage, four recently incorporated cities — Eastvale, Wildomar, Menifee and Jurupa Valley — all experienced severe financial hardship and lost up to 40 percent of their General Funds when the state took these revenues.

Public Finance Law Experts Project Finance Propositions 26 and 218 Bond Counsel Taxes, Fees and Assessments Financing Districts Debt Management

League of California Cities

All other incorporation efforts in the state also ground to a halt because they were no longer financially viable.

SB 130 Finally Fixes New Cities Harmed by SB 89 With the four cities struggling on the verge of bankruptcy, the League drafted, sponsored and supported various measures to address the harmful impacts of SB 89. But year after year, the governor vetoed all such measures that reached his desk. A breakthrough finally occurred, however, with the passage of SB 130 in May 2017, which provided a fix for the four cities by allocating shares of property tax to offset the amount of VLF revenue they would have otherwise received.

Additional Impacts of SB 89 SB 89 also had negative impacts on state policies that created incentives for cities to annex inhabited unincorporated areas. Fontana, San Jose and many other cities suffered financial losses, and cities lost any incentive to annex and serve inhabited unincorporated areas. To avoid confusion, the impacts of SB 89 on annexations should be dealt with separately, but must also be addressed by the Legislature to advance state policy goals. The state’s revenue neutrality law (Section 56815 of the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000), which passed in 1992, slowed city formation compared to prior levels. The law requires aggressive negotiations between a county and incorporation proponents to mitigate fiscal impacts of a potential new incorporation on counties. While this law slowed the pace of city formation, it did not stop it. The passage of SB 89, however, which removed a major funding source relied upon by incorporating areas, must be addressed by the Legislature or it is unlikely California will have any new cities in the future.

www.cacities.org

The solution crafted for the four cities is based upon an agreement between local governments and the state in 2004 known as the VLF-Property Tax Swap. The swap allowed all cities and counties in existence on that date to permanently exchange dollar for dollar the amounts the state owed them after the Legislature decided to reduce the VLF, a local revenue source, and then promised to offset local losses. Back in 2004, when negotiations were occurring over the swap, the League advocated for the formula to also include future incorporations and annexations, but the change did not make it into the final legislative package. SB 130 (Chapter 9, Statutes of 2017) adds the four cities to the swap formula and makes adjustments in future years according to the same rules that apply to all other cities. By changing a few words in

the statute, the Legislature can provide the same option for future city incorporations.

How Fixing City Incorporation Law Advances State Policy Since the Great Recession, state policy has focused on stabilizing the state budget, expanding programs to assist the poor and combating global climate change. Amid this state- and globalcentric environment some in the Capitol may wonder why future city incorporation even matters, but it does. Besides enabling a new generation of residents to pursue the democratic benefits and additional community empowerment of local self-government, allowing for city formation also advances several state growth policy objectives. continued

Key Legislation Articulates State’s Vision for Sustainability In recent years, the State of California has enacted key legislation that focuses on reducing greenhouse gas emissions in an effort to address the impacts of climate change: • AB 32 (Chapter 488, Statutes of 2006) requires the California State Air Resources Board to adopt a statewide greenhouse gas emissions limit to be achieved by 2020 that is equivalent to 1990 statewide greenhouse gas emissions; • SB 32 (Chapter 249, Statutes of 2016) requires a 40 percent reduction in greenhouse gas emissions to be achieved by 2030 with the goal of reducing emissions below the 1990 statewide total; • SB 375 (Chapter 728, Statutes of 2008) requires each Metropolitan Planning Organization to prepare a Sustainable Communities Strategy that if implemented would achieve the greenhouse gas emissions reduction targets established by the California Air Resources Board; and • AB 857 (Chapter 1016, Statutes of 2002) established state planning priorities that promote infill development, protect environmental and agricultural resources and encourage efficient development patterns.

Empowering residents with more control over their destiny can improve a community.

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Western City, November 2017

It’s Time to Restore Opportunities for City Incorporation: The Roots of American Democracy, continued

California is projected to grow to 50 million residents by 2050. Some of this growth will be absorbed by increasing population densities within the footprint of existing cities, but a significant portion of that growth will also occur in county unincorporated areas where more open land is available. Traditional county development patterns often include larger lots, septic tanks and wells, and less infrastructure. The landuse patterns of unincorporated areas often have not been subject to state-established Local Agency Formation Commission (LAFCO) review. A LAFCO’s primary role is to approve boundary changes while reducing sprawl and promoting orderly development, including protecting sensitive open space and farmland. LAFCOs must review the fiscal viability of any proposed city, which then must also be

approved by local voters. After a city is incorporated, LAFCO must approve any future expansion of the city limits. Residents sometimes pursue city incorporation because they are unhappy with the quality of service delivery and view the county government as too remote to effectively address community issues. In contrast, cities primarily focus on local issues. After incorporation, the new city and its residents focus on improving the quality of infrastructure and enhancing levels of essential community services, including libraries, parks and recreation, public art and cultural venues, police, fire, water, sewers, waste disposal, sidewalks and streets. These actions have a direct positive impact on the quality of life for residents. In addition, with available land restricted by city limits, land-use patterns tend to become denser.

State law also has policies in place that support the formation of new cities: • Section 56301 of the Government Code states, “Among the purposes of the commission (Local Agency Formation Commission) are the discouragement of urban sprawl and the encouragement of the orderly formation and development of local agencies based upon local conditions and circumstances.” [Emphasis added.] • Section 56001 of the Government Code states, “The Legislature finds and declares that a single governmental agency, rather than several limited purpose agencies, is in many cases better able to assess and to be accountable for community service needs and financial resources and, therefore, is the best mechanism for establishing community service priorities.” [Emphasis added.] continued on page 20

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League of California Cities

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Unincorporated communities are asking only for a level playing field in their pursuit of local control and cityhood.

A Perspective From a Community Wishing to Become a City by Michael Kusiak I am a resident of Castro Valley, an urbanized, unincorporated community of about 63,000 in Alameda County in the east San Francisco Bay Area. I’ve been working with fellow Californians statewide in unincorporated communities that would like the option of becoming cities, including Salida, Arden Arcade, Mountain House, East Los Angeles and Isla Vista. Our communities live every day with the impact of little to no local control. Instead of sidewalks, for example, we have dirt paths. If there is a sidewalk, it might just stop in the middle of the block. A mishmash of planning and zoning approaches adversely impacts business development and means that many residents must travel to neighboring cities for access to retail establishments, restaurants and other amenities. These are among the reasons that our communities

seek new pathways to greater local control, enhanced democratic participation and greater accountability.

incorporated cities: Menifee (2008), Wildomar (2008), Eastvale (2010) and Jurupa Valley (2011).

Ultimately, we need voter approval to incorporate. (In my community, we have attempted this previously and wish to do so again.) However, SB 89 (Chapter 35, Statutes of 2011) removed any opportunity for new cities to be financially viable. Communities seeking cityhood already face numerous issues to work through — but because SB 89 makes it fiscally unrealistic to pursue incorporation, these issues are moot.

The next step is for the Legislature to ensure that the same opportunities for incorporation, which these cities and all other cities in California have benefited from, exist for communities like mine — so that if we take our quest for cityhood to the voters, the possibility of incorporating is financially feasible.

We should have the ability, just as existing cities did, to give local voters the option to choose cityhood and to incorporate.

Unincorporated communities are asking only for a level playing field in their pursuit of local control and cityhood. We encourage legislators and all stakeholders to work with us to make this a reality.

In an encouraging move, the Legislature recently corrected the harm that SB 89 caused to the state’s four most recently

Michael Kusiak is a founding member of Castro Valley Matters and serves as its president. He is working with residents of unincorporated communities statewide in a newly formed group called California, (un)Incorporated. He can be reached at michaelkusiak@gmail.com.

www.westerncity.com

Western City, November 2017

It’s Time to Restore Opportunities for City Incorporation: The Roots of American Democracy, continued from page 18

In recent years, the state has also enacted laws designed to promote compact growth and reduce vehicle miles traveled and greenhouse gas emissions. All these policy objectives are advanced when new cities form and LAFCO policies guide future city boundary expansion.

Communities wishing to become cities should have that option.

It’s Time to Restore Options for New City Incorporation The seven-year de facto moratorium on new city formation has run its course. The budget desperation of 2011 has been resolved, and the state now has the strongest budget reserves in memory. The fiscal challenges of the four recently incorporated cities, deprived of VLF by SB 89, have finally been addressed with the passage of SB 130.

It’s time to move forward. As California’s economy recovers, it’s time for the Legislature to appreciate the role that city formation has played in the state’s history and the benefits provided by such forma-

tion — as well as the positive contributions cityhood can offer to future generations of Californians while also advancing state growth policies. It’s time to restore options for new city incorporation. ■

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League of California Cities

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Display Advertising

City of Lincoln City Attorney The City of Lincoln is conducting a comprehensive search for a high energy and talented legal professional to serve as the City’s first in-house legal counsel. Known as a generalist and well versed in municipal law, the City Attorney will work closely with the City Manager and provide advice to the Mayor and City Council as well as City departments on various matters of law pertaining to land use, development, and an array of issues for a full-service city including police and fire. A Juris Doctor degree, membership with the California State Bar, and a solid background in all aspects of municipal law are required. Salary range is $175,000 to $200,000 plus an excellent benefit package including CalPERS. Interested candidates should email a cover letter, resume, and current salary to apply@ralphandersen.com by 11/10/17. Confidential inquiries welcomed to Heather Renschler at 916/630-4900. Detailed brochure available at www.ralphandersen.com. Ralph Andersen & Associates

Call Pam Maxwell-Blodgett at (800) 262-1801 to place a display (boxed) ad or for rate and deadline information, or email admanager@westerncity.com. Website Job Postings Display ads are posted on our website at no additional charge. But if you miss the deadline for getting your job opportunity ad into the magazine, you can post it on the Western City website right away. To post your job opportunity ad on our automated website, visit www.westerncity.com or contact Kimberly Brady, Western City’s administrative assistant; email: kbrady@ cacities.org; phone: (916) 658-8223.

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The City of Farmersville, population 10,735, seeks a City Manager to oversee its dedicated staff of 30 employees and annual budget of $8 Million. Candidates should possess a background in economic development, excellent interpersonal and communications skills, experience working with elected officials, city staff, businesses, and the public. A bachelor’s or master’s degree in Public Administration or related fields is required. Salary for the position will be dependent on qualifications. The City offers an attractive benefits package. Further information can be found at www.cityoffarmersville-ca.gov or (559) 747-0458. Closing date is December 05, 2017

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Chief Operating Officer, Watersheds Santa Clara Valley Water District, CA The Santa Clara Valley Water District strives to provide Silicon Valley with safe, clean water for a healthy life, environment, and economy. The District is now seeking a Chief Operating Officer to manage and lead the Watersheds Division. The ideal candidate has a track record of demonstrated leadership, proven accomplishments, and superior performance in a flood control agency, public works department, or a closely related organization with an emphasis on management of large, complex, flood protection programs, capital projects, and watershed environmental stewardship activities. Candidates must have training and experience including graduation from an accredited four-year college or university with a Bachelor’s degree with major coursework in business administration, civil engineering, or a closely related field. A minimum of eight (8) years of increasingly responsible administrative or managerial experience in a field related to the assignment and in the public sector, water, or related industry within the most recent ten years. Three (3) of the eight years must have been in a high-level administrative or managerial role, which included supervisory responsibility. Experience managing watersheds with an emphasis on “natural flood protection,” strong knowledge of urban flood control practices, and emergency management operations is highly desirable. The salary for the Chief Operating Officer is $180,024.00-$256,526.40 annually; placement within this range will be dependent upon qualifications. Interested individuals may apply online at www.bobmurrayassoc.com. Contact Valerie Phillips at (916) 784-9080 with questions. Closing date November 26, 2017.

phone 916•784•9080 fax 916•784•1985 www.bobmurrayassoc.com

Western City, November 2017

Assistant Director of Community Development – Planning City of Glendale, CA

City Administrator SUSANVILLE

Starting Salary: $101,907, DOQ with an excellent benefit package. The City of Susanville is seeking a pragmatic leader with high ethics and integrity, who embraces open government and transparency while having solid management, financial, and organizational skills. The City Administrator shall be the administrative head of the government of the city under the direction and control of the city council, except as otherwise provided by the City’s Municipal Code and shall be responsible for the efficient administration of all affairs of the city which are under his or her control. Qualified applicants will possess experience as a department head, assistant city manager or city administrator for a municipal government (7 years desired), including training at the local government level, with a background in contract negotiations, public policy and fiscal analysis work. A bachelor’s degree from an accredited college or university in public administration, business administration, or a closely related field is required, Master’s Degree preferred. Please submit an application, resume, cover letter and unofficial college transcripts to City of Susanville, 66 N. Lassen St., Susanville, CA 96130, Attn: City Attorney. Applications available at www.cityofsusanville.org. Open Until Filled With Current Application Deadline: November 17, 2017 at 5:00 p.m. EOE.

League of California Cities

The City of Glendale (pop. 201,748) is the third largest municipality in Los Angeles County and is one of the safest cities in the nation. A progressive community known for optimal urban-suburban living, Glendale is home to many large companies and one of the largest retail shopping malls in Southern California. Reporting to the Community Development Director, this Assistant Director position oversees current and long-range planning, historic preservation, urban design, and mobility planning and is supported by a team of 25. The City is seeking a visionary planning professional with a keen eye for urban design and quality development. The ideal candidate will be an empowering people manager and proven mentor with an impressive history of planning-related accomplishments. He/she will be a well-spoken and engaging communicator capable of connecting easily with a variety of stakeholders. An exceptional customer orientation will also be expected. Please visit www.tbcrecruiting.com for detailed information on the community, candidate qualifications, and application instructions. Salary range up to $180,000 DOQE; salary supplemented by generous benefits. This recruitment will close on Sunday, November 12, 2017. Teri Black • 424.296.3111 Bradley Wardle • 650.450.3299

Director of Finance, City of Huntington Park, CA The City of Huntington Park (population 59,000) spans 3 square miles and is located in the Southeast area of Los Angeles County. A commerce center and part of the Gateway Cities region, Huntington Park is a delightful city, influenced by Mexican heritage and rich in civic pride. The City is now seeking a Director of Finance. The ideal candidate will be a dynamic and experienced financial professional who is proactive, fiscally prudent, and has a can-do attitude. He or she will practice transparency and an open-door policy and have a successful track record of consensus building. Candidates who will foster a collaborative working environment are highly desired. Any combination of education and experience that has provided the knowledge, skills, and abilities necessary for this position is qualifying. Typically, graduation from an accredited four-year college or university with a degree in Accounting, Business Administration, Public Administration, or other closely related field, and five (5) years of increasingly responsible administrative experience involving financial management (preferably with a governmental agency), including two (2) years in a supervisory capacity, would provide such opportunity. Professional certification such as a Certified Public Accountant (CPA) is not required, but preferred. Candidates must possess a valid California driver’s license and a satisfactory driving record. The salary range for the Director of Finance is $126,732 – $165,000 annually; placement within this range is DOQ. If you are interested in this outstanding opportunity, please visit our website at www.bobmurrayassoc.com to apply online. Please contact Ms. Valerie Phillips at (916) 784-9080, should you have any questions. Closing date November 30, 2017.

phone 916•784•9080 fax 916•784•1985 www.bobmurrayassoc.com

Photo/art credits Cover: City seal and composite image, Taber Creative Group; flag photo, Pratchaya; vector components, Artvea Pages 3, 5 & 6: Courtesy of the League of California Cities and Jeremy Sykes Page 7: Kanmu Page 9: Juanmonino Page 11: Artvea Pages 12–13: Imagedepotpro

Page 17: Hailshadow Page 19: Imgorthand Page 20: Cimmerian Pages 26–27: Image, bottom of page, Mehmet Hilmi Barcin Page 33: Jude Hudson, Hudson + Associates

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Understanding Roles and Responsibilities When Issuing Municipal Bonds, continued from page 11

to their taxpayers to make informed decisions about how to finance a public project. Understanding conditions in the municipal securities market and evaluating your city’s existing bonds are important steps in the decision to borrow. The EMMA website provides free access to information and data about the municipal market and nearly all existing municipal bonds. Before deciding to issue bonds, you may wish to visit EMMA’s Tools and Resources page to:

Continuing Disclosure

Annual financial and operating information, notices of major events that may affect bondholders and other information are essential to helping investors make

After a city’s bonds have been issued, it is the city’s responsibility to provide investors with required ongoing material information in a timely and complete manner.

continued

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• See which issues are scheduled to come to market and how they are priced; • Monitor the trade activity of your city’s existing bonds; and • View upcoming federal economic reports or other events that can have an impact on the municipal bond market.

Working With Financial Professionals After a municipality has decided to issue bonds, an important step is assembling the deal team, which can include municipal advisors and underwriters. Visit the MSRB website (www.msrb.org) to ensure that any firm you are considering is properly registered with the MSRB and that individual professionals have passed the appropriate professional qualification examinations. Working with unregistered or unqualified financial professionals puts a city at risk. MSRB rules and professional qualification requirements are designed to ensure that the advice you receive from a municipal advisor is in the municipality’s best interest. MSRB rules require underwriters working with a city to deal fairly, disclose potential conflicts of interest and honor your wishes about some of the ways bonds are marketed and distributed to investors. You can read more about protections for municipal bond issuers in the Education Center on the MSRB website. If at any time you suspect a municipal finance professional of violating MSRB rules or acting unfairly, report it to the MSRB by phone at (202) 838-1330 or by email to complaints@msrb.org, and the MSRB will forward your complaint to the appropriate enforcement authority. www.westerncity.com

Current & Upcoming Opportunities Town of Atherton, CA Public Works Director/City Engineer City of Chowchilla, CA Community & Economic Development Director City of Daly City, CA Financial Services Manager Director of Water & Wastewater Resources City of Huntington Beach, CA Chief Financial Officer City of Huntington Park, CA Director of Finance City of Placentia, CA Director of Finance City of San Diego, CA Chief of Police Santa Clara County Fire Department, CA Director of Business Services Santa Clara Valley Water District, CA Chief Operating Officer, Watersheds City of Santa Fe Springs, CA City Manager San Gabriel Valley Council of Governments, CA Executive Director City of Tracy, CA City Manager

www.bobmurrayassoc.com Western City, November 2017

Understanding Roles and Responsibilities When Issuing Municipal Bonds, continued

Working with unregistered or unqualified financial professionals puts a city at risk.

Community and Economic Development Director City of Chowchilla, CA The City of Chowchilla is a thriving community of 20,000 residents who enjoy an attractive, small-town quality of life within the City’s 11 square miles. The City is committed to remembering and preserving its heritage while acknowledging and embracing today’s opportunities. The City is now seeking a Community and Economic Development Director. A highly motivated, innovative, and results-driven individual is sought. The ideal candidate will be a strategic thinker and creative problem solver with the ability to proactively identify and address issues on an array of topics related to Community and Economic Development. The position requires excellent communication skills and someone who is experienced in having frequent interaction with the City Council, commissions, civic groups, and the general public, and is confident in making public presentations. A goal-oriented and self-motivated leader who is politically astute, yet apolitical, and possess the ability to establish trust and sustainable relationships will be ideal. Candidates must possess the equivalent to graduation from a college or university with major coursework in economics, business or public administration, or a closely related field, and six (6) years of progressively responsible, paid, full-time experience in the field of urban planning with responsibility for at least some of the following: economic development programs, housing development and rehabilitation, redevelopment administration, and capital improvement projects. At least four (4) years of this experience must have been at a managerial level with responsibility for program planning and development, supervision, training, and evaluation, and budget preparation and management. Experience with federally funded programs and with citizen boards is required. An advanced degree may be substituted for the nonsupervisory experience on a year-for-year basis, for up to two (2) years of the required experience. The salary for the Community and Economic Development Director is open and dependent upon qualifications with a current annual salary range up to $122,526. If you are interested in this outstanding opportunity, please visit our website at www.bobmurrayassoc.com to apply online. Contact Ms. Valerie Phillips at (916) 784-9080 should you have any questions. Closing date November 26, 2017.

phone 916•784•9080 fax 916•784•1985 www.bobmurrayassoc.com

CITY OF ANAHEIM The City of Anaheim is one of the nation’s premier municipalities with a thriving business and vibrant cultural arts community and featuring charming and historic neighborhoods. With a population of over 350,000 residents, Anaheim is the largest city in Orange County. Anaheim features a mild yearround climate with easy access to a wide array of cultural, entertainment and recreational options, truly making it where the world comes to live, work and play. Within this premier leisure and business destination city, Anaheim seeks a new City Manager to head the overall administration of all aspects of city operations. The City seeks an accomplished City Manager who will possess the ability to quickly grasp and embrace the values of Anaheim and the unique and participative culture of this community.

CITY MANAGER

William Avery & Associates Management Consultants 31/2 N. Santa Cruz Ave., Suite A Los Gatos, CA 95030 408.399.4424 Fax: 408.399.4423 email: jobs@averyassoc.net www.averyassoc.net

fully informed decisions about buying, selling or holding a municipality’s bonds. The EMMA website serves as the official platform to disclose this information to investors. Cities can schedule free email reminders from the MSRB to alert key individuals of upcoming filing deadlines. The MSRB also offers free phone support, how-to videos and educational resources to support state and local governments in understanding and fulfilling their continuing disclosure obligations. Whenever your city decides to issue bonds, remember — it’s your deal, and the MSRB’s rules and resources are there to help ensure the process is fair. Take advantage of these tools and resources to help you make informed decisions about issuing municipal bonds and communicating with investors. ■

California Debt and Advisory Commission Issues Guidance on Debt Reporting Requirements Effective Jan. 1, 2017, and in accordance with SB 1029 (Hertzberg, Chapter 307, Statutes of 2016), state and local issuers are required to submit an annual debt transparency report for any debt issuance for which they have submitted a Report of Final Sale during the reporting period. The annual debt transparency report is due to the California Debt and Investment Advisory Commission (CDIAC) within seven months of the close of the reporting period, defined as July 1 to June 30. Issuers of any new debt must also certify on the CDIAC Report of Proposed Debt Issuance that they have adopted local debt policies and that the proposed debt issuance is consistent with those policies. More information is available at www.treasurer. ca.gov/cdiac/sb1029/guidance.pdf.

Position priorities and the complete ideal candidate profile are currently under development. A formal job announcement is anticipated to be ready by late November and will be available on our website at http://www.averyassoc.net/current-searches/ and the City’s website at http://www. anaheim.net. For further information contact Bill Avery at 408.399.4424.

League of California Cities

www.cacities.org

What Cities Need to Know About GASB 77: New Financial Disclosure Requirements, continued from page 13

disclosures must be included in the financial statement footnotes. The disclosure of information about the nature and magnitude of tax abatements will make these transactions more transparent. As a result, financial statement users will be better equipped to understand how tax abatements affect a government’s future ability to raise revenue and meet its financial obligations and impact a government’s financial position and economic condition.

Defining “Tax Abatement” A transaction’s substance, not its form or title, is a key factor in determining whether the transaction meets the definition of tax abatement for GASB 77. For financial reporting purposes, GASB 77 defines a tax abatement as resulting from an agreement between a government and an individual or entity in which: 1. The government promises to forgo tax revenues; and 2. The individual or entity promises to subsequently take a specific action that contributes to economic development or otherwise benefits the government or its citizens. A critical component is the expectation that the agreement between the two parties precedes the reduction of taxes and the fulfillment by the individual or entity of the promise to act. Such agreements may be in writing or may be implied. They do not have to be legally enforceable. Defining exactly which programs are considered tax abatements — and therefore must be disclosed for GASB 77 — is the first step in complying with the requirements. This process can be somewhat subjective, and government officials should think broadly about the range of tax programs their agency offers and whether or not these meet GASB 77’s definition of an abatement. Joe Huddleston, executive director in the Ernst & Young National Tax Office in Washington, D.C., is a former chief financial officer for the City of Nashville and Davidson County, Tennessee. Huddleston believes that the continued

www.westerncity.com

This is an instance in which an ounce of prevention is worth a pound of cure. J

E S

CITY OF MARTINEZ The City of Martinez, with a population of approximately 36,700, is located along the Carquinez Straits in the central part of Contra Costa County. As one of California’ first towns, Martinez retains a strong sense of history and family. One of the unique aspects of Martinez is its architecture. Many of the downtown shops still retain their early 20th Century look and charm, with some homes dating back more than 125 years. Respecting its past but with an eye to the future, Martinez has modernized both its infrastructure and its downtown. Martinez citizens of all ages continue to enjoy the outdoors. With 16 City parks and a Marina, there are plenty of recreational opportunities available to the public. We welcome you to see for yourself all that Martinez has to offer!

FINANCE DIRECTOR

The newly created position of Finance Director directs the activities of the Finance Department. William Avery & Associates The Finance Director is responsible for the Management Consultants planning, administration, and operation of the 1 City’s finance activities; provides fiduciary oversight of related financial 3 /2 N. Santa Cruz Ave., Suite A Los Gatos, CA 95030 transactions; serves as Budget Officer; performs responsible and innovative administrative management in support of the City’s goals and 408.399.4424 objectives; and is a member of the City’s executive management team. Fax: 408.399.4423 email: jobs@averyassoc.net

The position requires at least five years of increasingly responsible www.averyassoc.net experience in governmental financial management, including three years of managerial and supervisory responsibility, coupled with a Bachelor’s degree with major coursework in finance, accounting, business/public administration or a closely related field. To be considered, please visit our website at www.averyassoc.net/current-searches/ for a detailed job announcement and how to apply on the Avery Associates Career Portal.

CITY OF MILPITAS | City Manager Located at the southern tip of the San Francisco Bay, the City of Milpitas is the 8th fastest growing city in the nation and 2nd fastest in California. Milpitas is a general law City which employs 350 employees and has a current budget of $135 million. We are seeking a City Manager to lead a diverse and growing community, and to manage the day-to-day operations of a full service city with a highlevel of customer service. The City Council is looking for an experienced executive with significant leadership experience and outstanding interpersonal and managerial skills. The City Manager serves as the chief executive officer, implementing the policies of City Council, advising Council of the financial condition and future needs of the City, directing business and administrative procedures and policies, and providing collaborative leadership. A Bachelor’s in Public or Business Administration and progressively responsible experience in local government management is required. MA/MS desirable. Excellent benefits and open salary range DOQ. Find out more about Milpitas and this position at www.ci.milpitas.ca.gov.

Western City, November 2017

What Cities Need to Know About GASB 77: New Financial Disclosure Requirements, continued

GASB 77 brings a new level of financial disclosure to state and local government reporting. J

rules can be trickier than they seem. He says, “Some statutory abatements must be included; others may not be required. A close examination is needed to understand what meets the GASB definitions.”

Fall opportunities . . .

Police Chief

City of Redwood City

City Clerk

City of Menlo Park

Economic Development Director City of Murrieta

Teri Black • 424.296.3111 Bradley Wardle • 650.450.3299 Julie Yuan-Miu • 925.820.8436

City Manager, City of Santa Fe Springs, CA The City of Santa Fe Springs (population more than 17,000), has steadily grown into one of the key commercial and industrial cities of Southern California. In Santa Fe Springs, families flourish and businesses thrive. The City is currently seeking a City Manager. This full-service City has 160 full-time employees, 181 part-time employees, and a 2017/18 operating budget of $90.2 million. A highly qualified, enthusiastic candidate is sought to fill the City Manager position. The City is seeking a City Manager who will encourage an open and transparent relationship with the City Council and staff. The incoming City Manager will be a seasoned professional and forward-thinking visionary who is fiscally conservative and capable of handling economic development while ensuring the long-term financial stability of the City. A typical candidate will possess a Bachelor’s degree in business administration, public administration, or a related field; a Master’s degree is preferred. Candidates must possess eight (8) years of increasingly responsible experience in a City or other government administration involving responsibility for the planning, organization, implementation, and supervision of a variety of City departments and City programs. The salary for the City Manager position is open and negotiable, dependent upon qualifications. The City also offers an attractive benefits package. If you are interested in this outstanding opportunity, please visit our website at www.bobmurrayassoc.com to apply online. Contact Mr. Gary Phillips at (916) 784-9080 should you have any questions. Closing date November 17, 2017. phone 916•784•9080 fax 916•784•1985 www.bobmurrayassoc.com

League of California Cities

City leaders should be aware of the universe of programs available for their jurisdiction and the process that was applied to determine the programs that meet the specific definition of tax abatement for financial reporting purposes. Leaders should also be mindful that certain programs may fall within the scope of GASB 77 even though the jurisdiction has not formally called such programs “tax abatements.” If these programs meet the definition of a tax abatement in GASB 77, they would nevertheless fall within the scope of the standard. It’s not uncommon to have some agreements that clearly meet the definition, some that clearly do not meet the definition and some that may meet the definition but about which the finance team is unsure. For example, a tax-increment financing program that requires incremental revenue be used to make debt service payments associated with infrastructure improvements does not meet the definition of tax abatement. On the other hand, a tax-increment financing program that allows the local government to rebate incremental property-tax revenues back to an individual or entity to create an incentive for an economic development project does meet the definition of tax abatement. The local jurisdiction’s leaders should be aware of the programs that were considered and the thought process undertaken to ultimately reach the conclusion of

whether or not an agreement or program met the definition of a tax abatement. Often overlooked are the obligations made by governments other than to reduce taxes as part of the tax abatement agreement. These nontax obligations can be for infrastructure improvements, such as construction of an off-ramp or water and sewer line extensions. These requirements must be disclosed as part of GASB 77 until the obligation is fulfilled; this allows stakeholders to keep track of nontax revenue-related outstanding commitments that have been entered into as part of the tax abatement agreement.

What Must Be Disclosed The amount of information that must be disclosed under GASB 77 is significant and covers information not only from the reporting jurisdiction, but potentially from others as well. After identifying all potential tax abatements in your jurisdiction and determining which programs meet the definition of tax abatement, the next step is to understand if the information that must be disclosed is currently being tracked and captured — and where the data is located. Unfortunately, many systems were not designed to track forgone tax revenue and instead track only the revenue that was assessed and collected. Leaders must take the time to identify and understand the methodology used to quantify the forgone tax revenue. This includes learning which departments have the information and who is performing the calculation to quantify the amount of forgone tax revenue. Furthermore,

the finance team should document the calculation methodology that was applied and describe how the forgone tax revenue figures were calculated, including review and sign-off by the finance team in the event the team did not perform the

calculation themselves. This is an instance in which an ounce of prevention is worth a pound of cure. It is much easier to sit down with the finance team to gain an continued on page 30

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City Attorney The City of Sacramento is conducting a statewide search for a City Attorney who will serve as the chief legal advisor to the City Council on a broad range of issues impacting this dynamic organization. Sacramento is a charter city operating under the council/manager form of government with 4,484 FTEs and a 2016/17 total budget of $961 million. The office of the City Attorney has 30 legal and 20 support staff. The ideal candidate will be a legal strategist with the ability to oversee a multitude of legal issues in-house, including litigation. The salary is competitive and supplemented with an excellent benefit package including CalPERS. Interested candidates should apply no later than November 13, 2017 by submitting a compelling cover letter of interest, resume, and current salary to apply@ralphandersen.com. Confidential inquiries welcomed to Heather Renschler at (916) 630-4900. Detailed brochure available at www.raa.careers/SacAttorney. Ralph Andersen & Associates

City Manager | Nevada City, California Nevada City is an old gold mine town and has one of the oldest historical districts in California and is on the National Register of Historic Places. The city has 3,000 city residents with a 15,000 service population.

The City Manager oversees a full service city including 33 full-time employees with an annual budget of $13 million, General Fund being $4.6. The City of Nevada City will value a candidate who practices an open style of management and works collaboratively. The City Manager is responsible for seeing that the City Council’s goals and policies are effectively and efficiently implemented. The City Manager establishes effective working relationships with community and business groups and surrounding governmental entities; encourages and develops economic opportunities. Candidates must have a BS/BA in public administration/policy, or related field. A minimum 5 years of progressively responsible experience in local government. Salary up to $115,000 – DOQ. Apply by November 30th. Submit a cover letter, application, resume and 5 professional references by emailing loree.mccay@nevadacityca.gov. Go to www.nevadacityca.gov for application and job flyer.

Western City, November 2017

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Presents Outstanding Career Opportunities

City Manager City of Azusa, CA

Blessed with a spectacular natural setting beneath the San Gabriel Mountains, Azusa is a community with a strong sense of family and history. The city boasts a vibrant industrial base and diverse neighborhoods. With active citizens charting a new vision, Azusa is becoming a model of an older suburban community undergoing exciting renewal to continue to be the Gateway to the American Dream. Founded in 1887 and with just under 50,000 residents, Azusa enjoys a stable and professional City Council and department head team. The City Manager will oversee a city-wide all funds budget in excess of $168M with 252 FTEs providing a full range of services including police, parks & recreation, library, and light and water utilities. The City Council and staff are seeking candidates with proven generalist leadership experience in a local government agency, an effective and forthright communication style, and the ability to lead a team of quality professionals toward accomplishing exciting and ongoing projects for the community. Bachelor’s degree in public/business administration or related field is required; Master’s desirable. Competitive salary DOQE. Filing deadline is November 29, 2017.

Town Manager Town of Moraga, CA

Tucked in the beautiful hillsides of San Francisco’s East Bay in Contra Costa County, Moraga (pop. 17,000) is a small, family-oriented bedroom community offering a quiet semi-rural lifestyle within easy reach of big city amenities. Through a staff of 36 employees, the Town provides a range of municipal services including police, public works, parks and recreation, planning and general administrative services. The FY 2017/18 Operating Budget totals $8.5 million, and the CIP totals $3.2 million. The 5-member Town Council is seeking an effective and decisive leader, a proven team builder, and a big-picture visionary. Bringing a calm style, maturity, and selfconfidence, the Town Manager will be a hands-on manager, possessing a solid knowledge and understanding of municipal planning and land use, finance and budget, economic development, business retention and retail investment, and fiscal challenges and revenue enhancement opportunities. A Bachelor’s degree with major coursework in public or business administration or a related field is required. A Master’s degree is preferred. The current incumbent’s annual salary is $202,800, and appointment will be DOQE. Filing deadline is November 27, 2017.

City Manager City of Sunnyvale, CA

As the fifth largest city (pop. 149,000) in the San Francisco Bay Area, Sunnyvale has transformed from an agricultural community to a center for the defense industry and the current nexus of research, development, and manufacturing that created Silicon Valley. A charter city, Sunnyvale enjoys a positive and mutually respectful relationship between its seven-member City Council and City staff. This full-service City has approximately 917 employees and 2017/18 operating/capital budget of $474.5M. The City Manager will have many opportunities for leadership and innovation, including major downtown revitalization, capital and infrastructure projects, strengthening organization effectiveness, and environmental sustainability. This position requires a combination of vision and ‘’big picture” thinking along with a pragmatic and proactive style. The individual selected will derive great satisfaction from his/ her role in leading and continually improving a policy-driven, process-oriented, and transparent organization. Bachelor’s degree and experience managing a large and sophisticated public agency is required; Master’s degree is desirable. Salary starts at $302,041. Filing deadline is November 6, 2017.

“All about fit” County Executive Officer Placer County, CA

Stretching from the breathtaking vistas of the truly one-of-a-kind Lake Tahoe down through the verdant foothills of the Sierra Nevada Mountains to the lush Sacramento Valley, Placer County encompasses some of the most beautiful and diverse scenery in Northern California. The County is one of California’s fastest growing counties and is consistently ranked first for its quality of life and among the top healthiest counties in California. A healthy and diverse economy, attractive business environment, and residents who benefit from high quality educational, safety, and healthcare infrastructure also characterize Placer County. The County is financially sound and its leadership is dedicated to supporting a high-performing workforce with a customer focus and commitment to continuous improvement. The ideal candidate will demonstrate strong managerial, communication, business management, financial management, and interpersonal skills including success in coaching and mentoring staff. This is an incredible opportunity to take the lead of one of California’s premier counties that is primed for continued success. The position requires a Bachelor’s degree with major course work in business or public administration or a related field; seven years of increasingly responsible experience in a government agency directing, preparing and coordinating a variety of programs including budget and fiscal control, four years of which must have been in an administrative or management capacity. The salary range is from $229,753 to $279,312 dependent upon qualifications and experience, with excellent benefits. A 3% increase in the salary range is scheduled for June 2018. Filing deadline is November 13, 2017.

City Manager City of Ventura, CA

Located along Southern California’s beautiful coastline, the City of Ventura (pop. 109,000) is home to miles of golden beaches, a beautiful and vibrant downtown district, and a variety of arts, culture, and entertainment options. Located just 30 miles south of Santa Barbara and 63 miles northwest of Los Angeles, Ventura is one of the country’s most livable communities and has been named among “The 10 Best Places to Live Now” by Men’s Journal and “the absolute most desirable place to live in America” according to the USDA Economic Research Service in 2015. Incorporated in 1866, Ventura is a community proud of its long history and rich culture. The revitalized historic downtown district boasts museums, galleries, dining, and shopping, as well as the Mission San Buenaventura and the internationally acclaimed Rubicon Theatre Company. Appointed by the seven-member City Council, the City Manager will oversee this full-service City with 617 full-time employees and a Fiscal Year 2017/18 total budget of $277 million. Bachelor’s degree in public or business administration or a related field is required; Master’s degree preferred. The current incumbent’s annual salary is $246,684, and appointment will be made depending on the experience and qualifications of the selected candidate. Filing deadline is November 3, 2017.

Please send your cover letter and resume electronically to:

Peckham & McKenney

apply@peckhamandmckenney.com Resumes acknowledged within two business days. Detailed brochures are available at www.peckhamandmckenney.com (866) 912-1919

What Cities Need to Know About GASB 77: New Financial Disclosure Requirements, continued from page 27

understanding of this information and the underlying details before the CAFR is finalized, rather than respond to stakeholder inquiries after the CAFR has been issued and relied upon. Huddleston says, “Failure to fully address these new disclosure requirements may have long-term negative effects, either with your bonding agencies or with the companies that insure a municipality’s rating.”

Defining exactly which programs are considered tax abatements is the first step in complying with the requirements.

GASB 77 imposes a new disclosure requirement, and few examples exist other than those included in the GASB 77 standard or implementation guidance. At least two municipalities have already released CAFRs that include GASB 77 disclosures: New York City (http://on.nyc.gov/2yu1Oa9) and Columbus, Ohio (bit.ly/2fyYk2b). These examples may be helpful as your city’s team works through the disclosure reporting requirements.

GASB 77 brings a new level of financial disclosure to state and local government reporting. This increased level of disclosure requires enhanced diligence on the part of community leaders as they strive to understand the rules and grapple with system limitations and information requirements that cross departmental lines, all of which can complicate compliance. To help successfully implement this new disclosure requirement, be proactive and take the time to address the issues around identification of tax abatements, analyze

R V

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The online version of this article includes references to the supporting documents from the Governmental Accounting Standards Board and can be found at www.westerncity.com.

Enhancing Governmental Transparency

Historically, the information on forgone tax revenue has not been readily available. As early as 2008, this topic was raised by stakeholders as one where they would like more information. In an initial survey that GASB funded in 2010 to understand the tax abatement disclosure information that stakeholders consider most important to make decisions and assess government accountability, the respondents included 38 members of staff and citizen taxpayer groups, 68 county board members and 114 municipal bond analysts. These are

More Information Online

examples of the stakeholders who will scrutinize your city’s GASB 77 disclosure after it’s released.

which agreements meet the definition, learn where the required data is located, understand the methodology being applied to quantify the amount of forgone tax revenue, and prepare a supplement that quantifies the community benefit associated with the obligations highlighted by GASB 77. ■

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www.westerncity.com

Revenue and paying the costs of our wastewater treatment plant.

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Western City, November 2017

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