HomeMy WebLinkAboutTC Agd Pkt 2012-01-18TOWN OF TIBURON
Tiburon Town Hall
1505 Tiburon. Boulevard
Tiburon, CA 94920
AGENDA
Tiburon Town Council &
Redevelopment Agency
January 18, 2012
Regular Meeting - 7:30 p.m.
Interview - 7:00 p.m.
Council Photograph - 715 p.m.
TIBURON TOWN COUNCIL &
REDEVELOPMENT AGENCY
INTERVIEWS FOR TOWN BOARDS, COMMISSIONS & COMMITTEES - (7:00 p.m.)
One Vacancy - Tiburon Planning Commission
• Jon Wellner, 24 Juno Road
TIBURON REDEVELOPMENT AGENCY
CALL TO ORDER AND ROLL CALL
Boardmember Collins, Boardmember Doyle, Boardmember Fredericks, Vice Chair O'Donnell,
Chair Fraser
ORAL COMMUNICATIONS
Persons wishing to address the Redevelopment Agency on subjects not on the agenda may do
so at this time. Please note however, that the Agency is not able to undertake extended
discussion or action on items not on the agenda. Matters requiring action will be referred to
the appropriate Commission, Board, Committee or staff for consideration or placed on a future
Redevelopment Agency meeting agenda. Please limit your comments to three (3) minutes.
BUSINESS MEETING
1. Redevelopment Agency Minutes - Adopt minutes of April 6, 2011 meeting (Board Clerk
Crane Iacopi)
2. Audit of Financial Statements - Accept the audited Annual Financial Report for the
Tiburon Redevelopment Agency for FY 2010-11 (Director of Administrative Services
Bigall)
3. Implementation of Proposition 26 - Adopt resolution creating Enforceable Obligation
Payment Schedule pursuant to Proposition 26 (Town Attorney Danforth)
ADJOURNMENT
TIBURON TOWN COUNCIL
CALL TO ORDER AND ROLL CALL
Councilmember Collins, Councilmember Doyle, Councilmember Fredericks, Vice Mayor
O'Donnell, Mayor Fraser
CLOSED SESSION ANNOUNCEMENT, IF ANY
ORAL COMMUNICATIONS
Persons wishing to address the Town Council on subjects not on the agenda may do so at this
time. Please note however, that the Town Council is not able to undertake extended
discussion or action on items not on the agenda. Matters requiring action will be referred to
the appropriate Commission, Board, Committee or staff for consideration or placed on a future
Town Council meeting agenda. Please limit your comments to three (3) minutes.
CONSENT CALENDAR
All items on the Consent Calendar may be approved by one motion of the Town Council unless
a request is made by a member of the Town Council, public or staff to remove an item for
separate discussion and consideration. If you wish to speak on a Consent Calendar item,
please seek recognition by the Mayor and do so at this time.
1. Town Council Minutes - Adopt minutes of December 7, 2011 meeting (Town
Clerk Crane Iacopi)
2. Town Investment Summary - Accept report for December 2011 (Director of
Administrative Services Bigall)
3. Vacancies on Town Boards and Commissions - Announce pending vacancies on Town
Boards and Commissions in 2012 (Town Clerk Crane Iacopi)
4. Audit of Town Financial Statements - Accept report and authorize filing of FY 2010/11
Town Financial Statements and Independent Auditor's Report (Director of
Administrative Services Bigall)
5. Annual Development Fee Report - Adopt annual report on the status of the Town's
Development Impact Fees pursuant to the California Government Code (Director of
Community Development Anderson)
6. Traffic Mitigation Fee Report - Adopt annual report and resolution (Director of
Community Development Anderson)
7. Zero Waste Campaign - Adopt resolution supporting "Zero Waste" targets for cities
(Associate Planner Tyler)
S. Implementation of Proposition 26 - Adopt resolution a) confirming the Town's role as
successor agency to the Tiburon Redevelopment Agency (RDA); and b) assuming the
RDA's affordable housing function (Town Attorney Danforth)
ACTION ITEMS
1. Appointments to Boards, Commissions &t Committees - Consider appointment to fill
vacancy on Planning Commission (Town Clerk Crane Iacopi)
2. Town Council Committee Appointments - Update Council Committee Appointments
list to reflect revisions or new committee assignments in 2012 (Town Clerk Crane
Iacopi)
PUBLIC HEARINGS
1. 2012 Fee Schedules - Consider adoption of revised fee schedules for the Community
Development Department & Administrative Services Department (Director of
Community Development Anderson)
2. Library Streamlining Ordinance - Introduction and first reading of an ordinance
establishing a streamlined review procedure and exemption from the Zoning Ordinance
for the Belvedere-Tiburon Public Library Expansion Project located at 1501 and 1505
Tiburon Boulevard; AP Nos. 058-171-92, 93, 94 and 058-171-62 (Director of Community
Development Anderson)
TOWN COUNCIL REPORTS
TOWN MANAGER'S REPOR
WEEKLY DIGESTS
• Town Council Weekly Digests -December 9,16 & 23, 2011
• Town Council Weekly Digests -January 6 &t 13, 2012
ADJOURNMENT
GENERAL PUBLIC INFORMATION
ASSISTANCE FOR PEOPLE WITH DISABILITIES
In compliance with the Americans with Disabilities Act, if you need special
assistance to participate in this meeting, please contact the Town Clerk at (415) 435-
7377. Notification 48 hours prior to the meeting will enable the Town to make
reasonable arrangements to ensure accessibility to this meeting.
AVAILABILITY OF INFORMATION
Copies of all agenda reports and supporting data are available for viewing and
inspection at Town Hall and at the Belvedere-Tiburon Library located adjacent to
Town Hall. Agendas and minutes are posted on the Town's website,
Nv w.ci.tiburon.ca.us.
Upon request, the Town will provide written agenda materials in appropriate
alternative formats, or disability-related modification or accommodation, including
auxiliary aids or services, to enable individuals with disabilities to participate in
public meetings. Please send a written request, including your name, mailing
address, phone number and brief description of the requested materials and
preferred alternative format or auxiliary aid or service at least 5 days before the
meeting. Requests should be sent to the Office of the Town Clerk at the above
address.
PUBLIC HEARINGS
Public Hearings provide the general public and interested parties an opportunity to
provide testimony on these items. If you challenge any proposed action(s) in court,
you may be limited to raising only those issues you or someone else raised at the
Public Hearing(s) described later in this agenda, or in written correspondence
delivered to the Town Council at, or prior to, the Public Hearing(s).
TIMING OF ITEMS ON AGENDA
While the Town Council attempts to hear all items in order as stated on the agenda,
it reserves the right to take items out of order. No set times are assigned to items
appearing on the Town Council agenda.
RIA- /
TIBURON REDEVELOPMENT .AGENCY
MINUTES
APRIL 6, 2011
CALL TO ORDER
Following the Town Council meeting on April 6, 2011, Chair Slavitz called the meeting
of the Tiburon Redevelopment Agency to order at 9:54 p.m.
ROLL CALL
Boardmember Collins, Boardmember Fredericks, Boardmember O'Donnell, Vice Chair
Fraser, Chair Slavitz.
ORAL COMMUNICATIONS
None.
BUSINESS MEETING
1. Adoption of Minutes - Adopt Minutes of February 16, 2011 meeting (Board
Clerk Crane Iacopi)
2. Adoption of Minutes - Adopt Minutes of March 2, 2011 meeting (Board Clerk
Crane Iacopi)
3. Audit Report - Adopt and Authorize filing of Independent Auditor's Report for
fiscal year 2009-2010 (Director of Administrative Services Bigall)
Chair Slavitz opened the business meeting to comments from the Board and the public.
There were no comments.
MOTION: To approve Item Nos. 1, 2 and 3, as written.
Moved: Collins, seconded by Fredericks
Vote: AYES: Unanimous
Tiburon Redevelopment Agency #03-2011 April 6, 2011 Page 1 of 2
ADJOURNMENT
There being no further business before the Redevelopment Agency of the Town of
Tiburon, Chair Slavitz adjourned the meeting 9:55 p.m.
JEFF SLAVITZ, CHAIR
TIBURON REDEVELOPMENT AGENCY
ATTEST:
DIANE CRANE IACOPI, TOWN CLERK
Tiburon Redevelopment Agency #03-2011 April 6, 2011 Page 2 of 2
TOWN OF TIBURON Tiburon Redevelopment Agency
1505 Tiburon Boulevard January 18, 2012
Tiburon, CA 94920 Agenda Item:
STAFF PO.
To: Board of Directors, Tiburon Redevelopment Agency
From: Administrative Services Department
Subject: Recommendation to Accept FY 2011 Annual Financial Audit
Reviewed By:"
Background
Attached are the Audited Financial Statements for the Tiburon Redevelopment Agency (Agency)
for the fiscal year ended June 30, 2011. The audit was performed by the certified public
accounting firm of Marcello & Company in accordance with auditing standards generally
accepted in the United States. The Redevelopment Agency is a separate legal entity subject to
oversight by the Town Council. The Town is financially accountable for the Agency. The
Redevelopment Agency is a component unit of the Town and the financial data of the
Redevelopment Agency is included in the Town's audited financial statements for the fiscal year
ended June 30, 2011.
As background, The Tiburon Redevelopment Agency was created in 1983 under provisions of the
Community Redevelopment Law primarily to assist in the clearance and rehabilitation of areas
determined to be in declining condition in the Town of Tiburon. The Agency made its final debt
service payment, and received its last tax increment revenue in FY 2002. The Agency's only
obligation is to create 5.5 very-low income housing units.
In light of the State's budget deficit and the Governor's threat to dissolve all Redevelopment
Agencies throughout the State and redirect RDA financial resources to the State, the Tiburon
Redevelopment Agency entered into an agreement with the Marin Housing Authority (MHA) to
grant the Agency's assets to MHA for the exclusive purpose of satisfying the Agency's
Affordable Housing Requirements in accordance with the Agency's Affordable Housing Plan. In
April 2011 all of the Agency's assets were transferred to MHA in accordance with the
Agreement. Therefore, the FY 2011 audit shall be the Agency's last financial report.
Recommendation
Staff recommends that the Board of Directors:
Move to accept the Audited Annual Financial Report for the Tiburon Redevelopment
Agency for the fiscal year ended June 30, 2011.
t.tV. ~.E f .~`.1
Exhibit
1. Audited Financial Statements of the Tiburon Redevelopment Agency for the period
ended June 30, 2011
Prepared by: Heidi Bigall, Director of Administrative Services
THE TIBURON REDEVELOPMENT AGENCY
California
A Component Unit of
the Town of Tiburon
Final Annual Financial Report
June 30, 2011
THE TIBURON REDEVELOPMENT AGENCY
A component unit of the Town of Tiburon
Table of Contents
INDEPENDENT AUDITOR'S REPORT 1
GOVERNMENT-WIDE FINANCIAL STATEMENTS
Statement of Net Assets 2
Statement of Activities 3
FUND FINANCIAL STATEMENTS
Balance Sheet - Governmental Funds 4
Statement of Revenue, Expenditures, and Change
in Fund Balances - Governmental Funds 5
NOTES TO FINANCIAL STATEMENTS 6-10
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Information 11
OTHER REPORTS
Independent Auditor's Report on Compliance with
Audit Guidelines for California Redevelopment Agencies 12
MARCELLO & COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
2701 Cottage Way, Suite 30 / Sacramento, California 95825 / 916.979.9079
INDEPENDENT AUDITOR'S REPORT
Members of the Tiburon Redevelopment Agency
Town of Tiburon, California
We have audited the accompanying basic financial statements of the governmental activities, which is
comprised of two major funds, of The Tiburon Redevelopment Agency (the Agency), a component unit of the
Town of Tiburon, California, as of and for the year ended June 30, 2011, as listed in the table of contents.
These financial statements are the responsibility of the Agency's management. Our responsibility is to
express an opinion on these basic financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the Guidelines for Compliance Audits of California Redevelopment Agencies, June 2011, issued
by the State Controller's Office, Division of Local Government Fiscal Affairs. Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts
and disclosures in the basic financial statements. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the overall basic financial
statement presentation. We believe that our audit provides a reasonable basis for our opinion.
As discussed in Note 5 to the financial statements, this June 30, 2011 Annual Financial Report constitutes the
final report of the Agency.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of the governmental activities and each major fund of The Tiburon Redevelopment Agency, as of
June 30, 2011, and the results of its operations for the year then ended in conformity with accounting
principles generally accepted in the United States of America.
The Agency has not presented management's discussion and analysis that the Governmental Accounting
Standards Board (GASB) has determined is necessary to supplement, although not required to be part of, the
basic financial statements. The budgetary comparison information on page 11 is not a required part of the
basic financial statements but is supplementary information required by accounting principles generally
accepted in the United States of America. We have applied certain limited procedures, which consisted
principally of inquiries of management regarding the methods of measurement and presentation of the
required supplementary information. However, we did not audit the information and express no opinion on it.
In accordance with Government Auditing Standards, we have also issued our report dated September 29,
2011, on our consideration of the Agency's internal control over financial reporting and our tests of its
compliance with certain provisions of laws, regulations, contracts and grants. That report is an integral part of
an audit performed in accordance with Government Auditing Standards and should be read in conjunction
with this report in considering the results of our audit.
Certified Public Accountants
Sacramento, California
September 29, 2011
GOVERNMENT-WIDE FINANCIAL STATEMENTS
THE TIBURON REDEVELOPMENT AGENCY
A component unit of the Town of Tiburon
Statement of Net Assets
June 30, 2011
Governmental
Activities
ASSETS $ -
LIABILITIES $ -
NET ASSETS $ -
The accompanying notes are an integral part of these financial statements
2
THE TIBURON REDEVELOPMENT AGENCY
A component unit of the Town of Tiburon
Statement of Activities
Year Ended June 30, 2011
Functions/Programs
Operating
Expenses
$ 1,527,167
292,638
Program
Revenues
Net (Expense)
Revenue
Low income housing
Community Development
Total Governmental Activities
$ 1,819,805 $ -
General Revenues:
Investment earnings
Total general revenues
Change in Net Assets
Net Assets - beginning
Net Assets - end of year
$ (1,527,167)
(292,638)
(1,819,805)
4,101
4,101
(1,815,704)
1,815,704
The accompanying notes are an integral part of these financial statements
3
FUND FINANCIAL STATEMENTS
THE TIBURON REDEVELOPMENT AGENCY
A component unit of the Town of Tiburon
Balance Sheet
Governmental Funds
June 30, 2011
Total
Special Capital Governmental
Revenue Projects Funds
ASSETS $ - $ - $
LIABILITIES $ - $ - $ -
FUND BALANCES $ - $ - $ -
The accompanying notes are an integral part of these financial statements
4
THE TIBURON REDEVELOPMENT AGENCY
A component unit of the Town of Tiburon
Statement of Revenue, Expenditures, and Change in Fund Balances
Governmental Funds
Year Ended June 30, 2011
Special Capital
Revenue
Investment earnings
Total revenue
Expenditures
Administration an,d planning
Contractual services
Total expenditures
Change in Fund Balances
Fund Balances - beginning
Fund Balances - end of year
Total
Governmental
Funds
$ 3,366 $ 735 $ 4,101
735 4,101
- 2,500 2,500
1,527,167 290,138 1,817,305.
1,527,167 292,638 1,819,805
(1,523,801) (291,903) (1,815,704)
1,523,801 291,903 1,815,704
The accompanying notes are an integral part of these financial statements
5
THE TIBURON REDEVELOPMENT AGENCY
A component unit of the Town of Tiburon
Notes to Financial Statements
June 30, 2011
The notes to the financial statements include a summary of significant accounting policies and other
notes considered essential to fully disclose and fairly present the transactions and financial position of
the Agency as follows:
Note 1 - Defining the Financial Reporting Entity
Note 2 - Summary of Significant Accounting Policies
Note 3 - Stewardship, Compliance and Accountability
Note 4 - Subsequent Events
Note 5 - Dissolution of the Tiburon Redevelopment Agency
6
THE TIBURON REDEVELOPMENT AGENCY
A component unit of the Town of Tiburon
Notes to Financial Statements
June 30, 2011
Note 1- Defining the Financial Reporting Entity
The Tiburon Redevelopment Agency of the Town of Tiburon, California (the Agency), is a separate legal
entity subject to oversight by the Tiburon Town Council (the Council). As the primary governing unit of
the Agency, the Council exercises significant financial and management control over the Agency.
Therefore, the Agency is also a component unit of the Town of Tiburon (the Town). In addition to
presenting these financial statements of the Agency, the financial data of this component unit has also
been combined with the Town's annual financial report for the fiscal year ended June 30, 2011.
The Agency was established in July 1983 under the provisions of the California Community
Redevelopment Law (Health and Safety Code, Section 33000, et seq.) primarily to eliminate and reduce
many aspects of economic, physical, visual and social blight then existing within the Town. The Agency
was set to expire when the Town's housing increments, as defined by the State of California, have been
met. The Town needed an additional four units of low-income housing to meet these requirements. Due
to the high costs of local real estate, the Agency has not been able to meet this requirement and the
continued existence of the Agency ended on June 30, 2011, as discussed in Note 5. As a result, the
County of Marin has stopped passing through to the Agency, property tax increment revenue to the
Agency several years ago.
Note 2 - Summary of Significant Accounting Policies
The accounting policies of the Agency conform to accounting principles generally accepted in the United
States of America as applicable to governments. The Governmental Accounting Standards Board
(GASB) is the accepted standard-setting body for establishing governmental accounting and financial
reporting principles. The following is a summary of the more significant accounting policies:
A. Basis of Presentation
In June 1999, the GASB issued Statement No. 34, Basic Financial Statements and Management's
Discussion and Analysis for State and Local Governments. The Agency adopted the provisions of
this statement along with GASB Statement No. 37, Basic Financial Statements and Management's
Discussion and Analysis for State and Local Governments: Omnibus (an amendment to GASB
Statements No. 21 and No. 34), as of July 1, 2003. In June 2001, GASB issued Statement No. 38,
Certain Financial Statement Note Disclosures, to revaluate certain existing disclosure requirements
in the context of reporting model statement No. 34. The Agency adopted these provisions as of July
1, 2003.
The Financial Statement presentation, required by GASB 34, 37, and 38 provides a comprehensive,
entity-wide perspective of the Agency's assets, liabilities, and replaces the fund-group perspective
previously required. The Agency follows the "primary government's governmental activities"
reporting requirements of GASB No. 34 that provides a comprehensive one-line look at the Agency's
financial activities.
B. Fund Accounting
The accounts of the Agency are organized on the basis of funds, each of which is considered a
separate accounting entity. The operations of each fund are accounted for with a separate set of
self-balancing accounts that comprise its assets, liabilities, fund equity, revenue, and expenditures,
as follows:
7
THE TIBURON REDEVELOPMENT AGENCY
A component unit of the Town of Tiburon
Notes to Financial Statements
June 30, 2011
Note 2 - Summary of Significant Accounting Policies (continued)
Governmental Funds
Special Revenue Funds - these funds account for the proceeds of specific revenue sources that are
restricted by law or administrative action for specific purpose expenditures. Within the Agency, this
fund is used to account for financial resources to be used for financing development and
rehabilitation of low and moderate income housing units (LMI set-aside).
Capital Project Funds - these funds account for the financial resources used for the acquisition
and/or construction of major capital facilities, as well as being the general operating fund of the
Agency. They are used to account for all financial resources except those required to be accounted
for in the Special Revenue Fund.
C. Measurement Focus and Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized in the accounts and
reported in the financial statements. Basis of accounting relates to the timing of measurement made,
regardless of the measurement focus applied. The government-wide financial statements are
reported using the economic resources measurement focus and accrual basis of accounting.
Revenues are recorded when earned and expenses are recorded when a liability is incurred,
regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year
for which they are levied. Grants and similar items are recognized as revenue as soon as all
eligibility requirements have been met.
In the fund financial statements, all governmental funds are accounted for using the modified accrual
basis of accounting. Revenues are recognized when they become both measurable and available to
finance the expenditures of the current period (susceptible to accrual). Expenditures are recorded in
the accounting period in which the related liability is incurred, except that principal and interest
payments on general long term debt are recognized when paid.
The government-wide financial statement is accounted for on a flow of economic resources
measurement focus. This means that all assets and all liabilities (whether current or noncurrent)
associated with their activity are included on their statement of net assets. Private sector standards
of accounting and financial reporting issued prior to December 1, 1989, generally are followed in the
government-wide financial statements to the extent that those standards do not conflict with or
contradict guidance of the Governmental Accounting Standards Board.
D. Budgetary Accounting
The Tiburon Town Council, in its capacity as members of the Agency Board, adopts a budget for the
Agency annually, effective each July 1, for all Agency funds. The Board may amend the budget by
resolution during the fiscal year. Budgets are prepared on a basis consistent with accounting
principles generally accepted in the United States of America. Encumbrance accounting is not
employed by the Agency and all appropriations lapse at year end.
E. Net Assets
In the government-wide financial statements, net assets are classified as either restricted or
unrestricted:
8
THE TIBURON REDEVELOPMENT AGENCY
A component unit of the Town of Tiburon
Notes to Financial Statements
June 30, 2011
Note 2 - Summary of Significant Accounting Policies (concluded)
• Restricted net assets - restricted net assets include resources that the Agency is legally or
contractually obligated to spend in accordance with restrictions imposed by external third parties,
such as property tax increment revenue.
Unrestricted net assets - unrestricted net assets represent resources derived from sources such
as rental income and developer fees. These resources are used for transactions relating the
general operations of the Agency, and may be used at the discretion of the governing board to
meet current expenses for any purpose.
F. Property Tax Increment Revenue
The Agency does not have the authority to levy tax, but receives property tax increment revenue
directly from the, County of Marin. Tax increment is the additional property tax revenue created in a
project area, which exceeds the base year (year of Plan adoption) value because of improvements
and reassessments. Property tax increment revenue is recognized when measurable and collectible.
The Agency did not receive property tax increment revenue in the current fiscal year.
G. Interfund Transactions
"Operating transfers in" and "Operating transfers out" on the Statement of Revenue and Expenditures
are restricted to transfers within the funds and/or projects of the agency.
"Transfers to" or "transfers from" the legislative body of the agency are reported as appropriate
revenue or expenditure line items.
H. Use of 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
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenue and expenditures during the
reporting period. Actual results could differ from those estimates.
1. Major Funds
In accordance with GASB Stmt. No. 34, paragraph 76, the Agency has elected to report its two funds
as major funds because they believe these funds are particularly important to financial statement
users.
Note 3 - Stewardship, Compliance and Accountability
Management is not aware of any material violations of finance-related legal or contractual provisions in
any of the funds of the Agency
9
THE TIBURON REDEVELOPMENT AGENCY
A component unit of the Town of Tiburon
Notes to Financial Statements
June 30, 2011
Note 4 - Subsequent Events
The management of the Agency has reviewed the results of operations for the period from its year end
June 30, 2011 through October 31, 2011, the date the financial statements were available to be issued,
and have determined that no adjustments are necessary to the amounts reported in the accompanying
financial statements nor have any subsequent events occurred, the nature of which would require
disclosure.
Note 5 - Dissolution of the Tiburon Redevelopment Agency
In April 2011, the Agency implemented dissolution procedures and transferred all remaining assets to the
Marin Housing Authority.
In June 2011, the Governor of the State of California signed legislation to provide for the eventual
dissolution of redevelopment agencies. This legislation provides for the continued operation of the
agency if certain payments are made to the state of California. Those agencies that elect not to make
such payments will not be permitted to initiate new projects, obligations, or activities after July 1, 2011.
Such agencies will only be permitted to pay existing obligations as defined by this legislation
As a result of the above actions, this June 30, 2011 financial statement constitutes the Final Annual
Report of the Agency.
10
REQUIRED SUPPLEMENTARY INFORMATION
THE TIBURON REDEVELOPMENT AGENCY
A component unit of the Town of Tiburon
Budgetary Comparison Information
Year Ended June 30, 2011
Special Revenue Fund
Housing Set-Aside Fund
Resources (inflows)
Investment earnings
Total revenue
Charges to Appropriations (Outflows)
Low income housing
Total expenditures
Surplus (deficit)
Original Final Actual
Budget Budget Amounts
$ - $ - $ 3,366
3,366
1,527,167
- - 1,527,167
$ - $ - $ (1,523,801)
Capital Projects Fund
General Tax Increment Fund
Resources (inflows)
Investment earnings
Total revenue
Charges to Appropriations (Outflows)
Administration and planning
Community development
Total expenditures
Surplus (deficit)
Original
Final
Actual
Budget
Budget
Amounts
$ -
$ -
$ 735
-
-
735
2,500
2,500
2,500
-
-
290,138
2,500
2,500
292,638
$ (2,500)
$ (2,500)
$ (291,903)
11
OTHER REPORTS
MARCELLO & COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
2701 Cottage Way, Suite 30 / Sacramento, California 95825 / 916.979.9079
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH
AUDIT GUIDELINES FOR CALIFORNIA REDEVELOPMENT AGENCIES
Members of the Tiburon Redevelopment Agency
Tiburon, California
We have audited the component unit financial statements of the Tiburon Redevelopment Agency (the
Agency), a component unit of the Town of Tiburon, California, as of and for the year ended June 30,
2011, and have issued our report thereon dated September 29, 2011. We conducted our audit in
accordance with auditing standards generally accepted in the United States of America and Government
Auditing Standards. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the component unit financial statements are free of material misstatement.
Compliance with laws and regulations applicable to the Agency is the responsibility of the Agency's
management. As part of obtaining reasonable assurance about whether the financial statements are
free of material misstatement, we performed tests of the Agency's compliance with provisions of laws
and regulations contained in Guidelines for Compliance Audits of California Redevelopment Agencies
issued by the State Controller Office, Division of Accounting and Reporting.
The results of our tests indicated that, with respect to the items tested, the Agency complied, in all
material respects, with the provisions referred to in the second paragraph. With respect to items not
tested, nothing came to our attention that caused us to believe that the Agency had not complied, in all
material respects, with those provisions.
This report is intended for the information of the Agency and the State Controller Office and is not
intended to be and should not be used by persons other than these specified people.
Certified Public Accountants
Sacramento, California
September 29, 2011
12
To:
TOWN OF TIBURON Redevelopment Board Meeting
1505 Tiburon Boulevard January 18, 2012
Agenda Item:
Tiburon, CA 94920 n t4
1'
Chair and Board of the Tiburon Redevelopment Agency
From: Executive Director and Agency Counsel
Subject: Recommendation to Adopt a Resolution Approving an Enforceable
Obligation Payment Schedule
Reviewed By:
BACKGROUND AND ANALYSIS
On June 27, 2011, the California legislature passed Assembly Bills 1X26 and I X27, which were
signed into law by the Governor. These bills basically mandated that all redevelopment agencies
would be dissolved unless the city that created the agency enacted an ordinance committing itself
to make certain mandatory "voluntary" payments.
On July 18, 2011, the League of California Cities and the California Redevelopment Association
filed suit asking the California Supreme Court to overturn the above legislation for a number of
violations of the State Constitution and to immediately stay the provisions of AB I X26 and AB
1 X27. The Court accepted the suit and, on December 29, 2011, upheld AB 1 X 26 and struck
down AB IX27. The result: all redevelopment agencies are dissolved as of February 1, 2012.
Pending dissolution, AB IX 26 required all redevelopment agencies to adopt a schedule of
enforceable payment obligations ("EOPS") prior to August 27, 2011, to continue making
payments of agency funds. The Tiburon Redevelopment Agency did not do so because it had no
enforceable payment obligations as defined by statute. However, the agency does have an on-
going obligation to create affordable housing that staff is recommending that the Town of
Tiburon assume as successor agency to the RDA. To that end, the RDA should now adopt an
EPOS, which is a perquisite to the Town assuming its role as the successor agency.
Staff prepared the attached Enforceable Obligations Payment Schedule which staff recommends
be adopted via approval of the attached resolution.
RECOMMENDATION
Staff recommends that the Board of the Tiburon Redevelopment Agency:
Adopt a Resolution approving the Enforceable Obligations Payment Schedule.
Exhibit: Draft Resolution
Prepared By: Ann R. Danforth, Town Attorney
Draft
RESOLUTION NO. XX-2011
A RESOLUTION OF THE TIBURON REDEVELOPMENT AGENCY
APPROVING AND ADOPTING AN ENFORCEABLE OBLIGATION
PAYMENT SCHEDULE PURSUANT TO AB 1X 26
WHEREAS, pursuant to the Community Redevelopment Law (Health and Safety
Code Sections 33000 et seq.), the Town Council of the Town of Tiburon ("Town") created the
Redevelopment Agency of the Town of Tiburon ("Agency"); and
WHEREAS, the Agency has been responsible for implementing the Tiburon Redevelopment
Plan covering certain properties within the Town ("Project Area"); and
WHEREAS, as part of the 2011-2012 State budget bill, the California State Legislature
recently enacted, and the Governor signed, companion bills AB IX 26 and AB IX 27, which
eliminate every, redevelopment agency unless the community that created it adopts an ordinance
("Continuation Ordinance") agreeing to participate in an Alternative Voluntary Redevelopment
Program which requires the payment of an annual "community remittance" payment; and
WHEREAS, on July 18, 2011, the League of California Cities and the California
Redevelopment Association filed suit in the Supreme Court of the State of California challenging the
constitutionality of and requesting a stay of enforcement of AB 1 X 26 and AB 1 X 27; and
WHEREAS, on December 29, 2011, the California Supreme Court issued its opinion in
the Lawsuit upholding AB 1 X 26, which dissolves all redevelopment agencies, and striking down
AB 1X 27, thereby requiring the dissolution of all redevelopment agencies by February 1, 2012;
and
WHEREAS, Health and Safety Code Section 34169, enacted by AB 1X 26, requires
redevelopment agencies to adopt, by August 27, 2011, an Enforceable Obligation Payment Schedule
("EOPS") to continue making payments on such obligations; and
WHEREAS, the Agency did not adopt an EOPS prior to August 27, 2011 because it did not
have any enforceable payment obligations; and
WHEREAS, to enable the Town of Tiburon to act as successor to the Agency, the Agency
must adopt an EOPS prior to February 1, 2012;
NOW, THEREFORE, THE REDEVELOPMENT AGENCY OF THE TOWN OF
TIBURON DOES HEREBY RESOLVE AS FOLLOWS:
Tiburon RedevelopmentAgencv Resolution No. XX-2012 01118112
Section 1. Recitals. The Recitals set forth above are true and correct and incorporated
herein by reference.
Section 2. Approval of EOPS. The Agency hereby approves and adopts the Enforceable
Obligation Payment Schedule, in substantially the form attached hereto and incorporated by
reference as Exhibit A, as required by Health and Safety Code Section 34169.
Section 3. Posting; Transmittal to Appropriate Agencies. The Executive Director is
hereby authorized and directed to post a copy of the EOPS on the Town's website. The Executive
Director is further authorized and directed to transmit, by snail or electronic means, to the Marin
County Auditor-Controller, the State Controller and the Department of Finance, notification
providing the website location of the posted EOPS and other information as required by AB 1X 26.
Section 4. Effective Date. Pursuant to Health and Safety Code Section 34169(1), the
Agency's action to adopt the EOPS as set forth herein shall not be effective for three (3) business
days following adoption of this Resolution, pending a request for review of the EOPS by the
Department of Finance.
PASSED AND ADOPTED at a regular meeting of the Board of the Tiburon Redevelopment
Agency this 18th day of January, 2012, by the following vote:
AYES: BOARDMEMBERS:
NOES: BOARDMEMBERS:
ABSENT: BOARDMEMBERS:
JIM FRASER, CHAIR
TIBURON REDEVELOPMENT AGENCY
ATTEST:
DIANE CRANE IACOPI, BOARD CLERK
Tiburon Redevelopment Agency Resolution No. XX-2012 01118112 2
EXHIBIT A
ENFORCEABLE OBLIGATION PAYMENT SCHEDULE
Under AB IX 26, an enforceable obligation is any of the following:
(A) Bonds, as defined by Section 33602 and bonds issued pursuant to Section 58383 of the
Government Code, including the required debt service, reserve set-asides, and any other
payments required under the indenture or similar documents governing the issuance of the
outstanding bonds of the former redevelopment agency.
(B) Loans of moneys borrowed by the redevelopment agency for a lawful purpose, to the extent
they are legally required to be repaid pursuant to a required repayment schedule or other
mandatory loan terms.
(C) Payments required by the federal government, preexisting obligations to the state or
obligations imposed by state law, other than pass-through payments that are made by the county
auditor-controller pursuant to Section 34183, or legally enforceable payments required in
connection with the agencies' employees, including, but not limited to, pension payments,
pension obligation debt service, unemployment payments, or other obligations conferred through
a collective bargaining agreement.
(D) Judgments or settlements entered by a competent court of law or binding arbitration
decisions against the former redevelopment agency, other than pass-through payments that are
made by the county auditor-controller pursuant to Section 34183. Along with the successor
agency, the oversight board shall have the authority and standing to appeal any judgment or to
set aside any settlement or arbitration decision.
(E) Any legally binding and enforceable agreement or contract that is not otherwise void as
violating the debt limit or public policy. However, nothing in this act shall prohibit either the
successor agency, with the approval or at the direction of the oversight board, or the oversight
board itself from terminating any existing agreements or contracts and providing any necessary
and required compensation or remediation for such termination.
(F) Contracts or agreements necessary for the administration or operation of the successor
agency, in accordance with this part, including, but not limited to, agreements to purchase or rent
office space, equipment and supplies, and pay-related expenses pursuant to Section 33127 and
for carrying insurance pursuant to Section 33134.
(G) Amounts borrowed from or payments owing to the Low and Moderate
Income Housing Fund of a redevelopment agency, which had been deferred
as of the effective date of the act adding this part; provided, however, that
the repayment schedule is approved by the oversight board.
09959.00000\6849049.6
Under this definition, the RDA's sole enforceable payment obligation is the creation of 5.5 very
housing units affordable to very low income households.
The information required by AB IX 26 is as follows:
(A) The project name associated with the obligation: Cooperation Agreement with the Marin
Housing Authority
(B) The payee: The Marin Housing Authority.
(C) A short description of the nature of the work, product, service, facility, or other thing of
value for which payment is to be made: See attached Affordable Housing Plan.
(D) The amount of payments obligated to be made, by month, through April 2012: $0.00. The
Marin Housing Authority already holds the RDA housing funds.
09959.00000\6849049.6
ATTACHMENT A
AFFORDABLE HOUSING PLAN
1. Affordable Housing Projects and Programs.
A. The Housing Fund monies provided to the Authority under this Agreement must
first be spent to satisfy the Agency's Affordable Housing Requirement.
B. Any funds remaining after the Agency's Affordable Housing Requirement has
been met shall be used to provide moderate, low, very low or extremely low
income units in accordance with state law and the Town's General Plan and
Municipal Code, or to assist with the following types of affordable housing-
related programs:
• Developer Loans for development of affordable rental housing
• First Time Homebuyer Program consistent with Redevelopment Law - including
down payment assistance, equity share or closing cost loans
• Transitional Housing to assist with homeless prevention
• Housing Rehabilitation consistent with Redevelopment Law
A-1
EOPS Attachment 1-18-1?.doc
C-C-I
TOWN COUNCIL
MINUTES
CALL TO ORDER
Mayor Slavitz the regular ting of the Tiburon Town Council to order at 7:30 p.m.
on Wednesda December 7,2011 , ' Town Council Chambers, 1505 Tiburon Boulevard,
Tiburon, Califo ' .
ROIL CALL
PRESENT: COUNCILMEMBERS:
PRESENT: EX OFFICIO:
Collins, Fraser, Fredericks, O'Donnell, Slavitz
Town Manager Curran, Town Attorney Danforth,
Director of Administrative Services Bigall, Director
of Community Development Anderson, Director of
Public Works/Town Engineer Nguyen, Police Chief
Cronin, Town Clerk Crane Iacopi
Prior to the regular meeting, the Council met in closed session, beginning at 7 p.m., to discuss the
following:
CLOSED SESSION
Section 54956.9(c)
Decision whether to initiate litigation - One Claim
ANNOUNCEMENT OF ACTION TAKEN IN CLOSED SESSION, IF ANY
Mayor Slavitz said that no action had been taken in closed session.
ORAL COMMUNICATIONS
Attorney Joe Reich distributed two articles pertaining to elder financial abuse and spoke in favor
of stronger measures to fight this problem locally and nation-wide.
Branwell Fanning, former Councilmember, said a few words in memory of the late
Councilwoman Anne Ellinwood. He noted that she had donated the dais at which the Council sat.
Fanning said that although he and Anne disagreed on most issues when they served together, they
were united in their affection for the Town of Tiburon.
D
C RAFT
Town ouncil Minutes #24 -2011 December 7, 2011
Page 1
INTRODUCTION OF NEW TOWN EMPLOYEE
• Police Officer, Jill Cingolani
Chief Cronin introduced the newest officer on the force. He said that he had worked with Ms.
Cingolani in San Rafael where she had served as a patrol officer, a field training officer (FTO),
and detective. He said that she had left police service to have children and now wanted to come
back to work. He welcomed Ms. Cingolani to the Town.
Officer Cingolani said that she had received a very wann welcome from the community and
looked forward to the opportunity to serve. She noted that her very first police job had been on
the City of Belvedere police force.
CONSENT CALENDAR
1. Town Council Minutes -Adopt Minutes of November 16, 2011 Meeting (Town Clerk
Crane Iacopi)
2. Town Council Minutes - Request to amend August 31, 2011 Minutes (Councilmember
Fredericks/Town Clerk Crane Iacopi)
3. Annual Appointments List - Adopt Annual List of Appointments made by Town Council
in 2011 pursuant to state law (Town Clerk Crane Iacopi)
4. Easements at 5 and 9 Main Street - Consider adoption of resolutions abandoning
portions of easements and releasing restrictions on property located at 5 and 9 Main
Street pursuant to a recorded agreement between the Town and the Abrams and Zelinsky
Family associated with the Ferry Access Improvement Project (Director of Community
Development Anderson)
5. Storm Drain Cleaning Project - Recommendation to accept the 2011 Storm Drain
Cleaning Project and authorize the filing of the Notice of Completion for the work
(Director of Public Works/Town Engineer Nguyen)
MOTION: To adopt Consent Calendar Item Nos. 1 though 5, as written.
Move: Fredericks, seconded by Collins
Vote: AYES: Unanimous
ACTION ITEM - SWEARING IN AND REORGANIZATION OF TOWN COUNCIL
1. Recognition of Outgoing Mayor - The Council will bid farewell to Mayor Slavitz.
DRAFT
Town Council Minutes #24 -2011 December- 7, 2011 Page 2
Mayor Slavitz said that stepping down was both a happy and sad moment; he said that serving
on the Council had been a great educational experience. He thanked each member of the
Council, as well as past members of the Council such as Tom Gram, who had encouraged him
to run for office. Slavitz said that he was most proud of the fact that although the current
Council did not always agree on issues, they all respected each other.
Mayor Slavitz thanked the staff of Town Hall, the Corporation Yard, and the Police
Department for their hard work and professionalism. He especially thanked Town Manager
Curran for her patience and ability to convey information, and long-time employee, Joan
Palmero, for always being at Town Hall answering the phone, as well as at the center of all
town functions and events.
Slavitz thanked Ark reporter, Deirdre McCrohan, for being the conduit through which
communication with the community took place.
Finally, Slavitz thanked his wife, Nancy, for being there for him and supporting him, and also
his two sons, Zander and Jeremy.
The Council added their comments.
Councilmember Collins complimented Slavitz for his calm, focused, collected but strong
demeanor, and his way of dealing with people. He said that he had the gift of decency and
treated everyone the same. Collins said that the Town was better off for it.
Councilmember O'Donnell said that the Council was losing its "center" as if it were a
basketball team. He, too, spoke of Slavitz' decorum, the way he treated speakers with courtesy
and professionalism. He commended Slavitz and agreed that the Council was losing a lot by his
departure.
Councilmember Fredericks listed many of Slavitz' accomplishments during his tenure that
spanned the issues of importance to the community: Energy efficiency standards; plastic bag
ban (which had not passed but would come back in future, according to Fredericks); bicycle
and pedestrian safety, and improvements to the Multi-Use Path; creation of the Artist Laureate
program, and many others. She, too, commended Slavitz for his thoughtfulness, patience and
fairness, his dignity and integrity, and said that he had set the bar high for future Councils. She
also spoke of his wry sense of humor.
Vice Mayor Fraser said that Mayor Slavitz had been his personal mentor and role model with
his open, caring, compassionate leadership style. Fraser said that Slavitz seemed to always be at
his best at the eye of the storm and he thanked him for having taken the helm [of the ship].
Vice Mayor Fraser presented outgoing Mayor Slavitz with a plaque thanking him for his
service on the Council (2001-2011), and his three terms as mayor (2002-2003, 2007-2008,
2010-2011).
DRAFT
Town Council Minutes #24 -2011 December 7, 2011 Page 3
Former Mayor Karen Nygren said she had observed Slavitz during his tenure and spoke on
behalf of the community in thanking him for over 20 years of public service to the community.
She said that he was an exemplary example of public service and that the community was very
appreciative.
2. Oath of Office - The Town Clerk will administer the oath of office to appointed Council
members Richard Collins and Frank Doyle and they will take their seats at the dais.
Town Clerk Crane Iacopi administered the oath of office to incoming Councilmember Collins
and Doyle.
Vice Mayor welcomed Frank Doyle to the Council and said he brought his experience as a
businessman and his service on the Design Review Board and Planning Commission to the
table.
3. Election of Mayor - Vice Mayor Fraser will take the Chair to receive nominations for the
Office of Mayor and conduct the election.
MOTION: To appoint Vice Mayor Fraser to the position of Mayor.
Move: Collins, seconded by Fredericks
Vote: AYES: Unanimous
Mayor-elect Fraser thanked the Council for their confidence as well as the citizens of Tiburon
for electing him. He said that the Town was a wonderful place to be and to serve on the
Council.
4. Election of Vice Mayor - The Mayor-elect will conduct the election of Vice Mayor.
MOTION: To appoint Emmett O'Donnell to the position of Vice Mayor.
Move: Fredericks, seconded by Collins
Vote: AYES: Unanimous
5. Town Council Comments - There were no additional comments.
TOWN COUNCIL REPORTS
None.
TOWN MANAGER'S REPORT
None.
WEEKLY DIGESTS
• Town Council Weekly Digest - November 18, 2011
• Town Council Weekly Digest -November 25, 2011
• Town Council Weekly Digest -December 2, 2011
DRAFT
Town Council Minutes #24 -2011 December 7, 2011 Page 4
ADJOURNMENT
There being no further business before the Town Council of the Town of Tiburon, Mayor Fraser
adjourned the meeting at 8:07 p.m.
JIM FRASER, MAYOR
ATTEST:
DIANE CRANE IACOPI, TOWN CLERK
DRAFT
Town Council Minutes #24 -2011 December- 7, 2011 Page 5
TOWN OF TIBURON
1505 Tiburon Boulevard
f Tiburon, CA 94920
To:
From:
Subject:
Reviewed By:
Mayor and Members of the Town Council
Administrative Services Department
Investment Summary - December 2011
Town Council Meeting
January 18, 2012
Agenda Item: CC, e2
BACKGROUND
Pursuant to Government Code Section 53601, staff is required to provide the Town Council with
a report regarding the Town's investment activities for the period ended December 31, 2011.
ANALYSIS
Agency Investment Amount Interest Rate Maturity
Town of Tiburon
Local Agency
$1899569648.21
0.39%
Liquid
Fund (LAIF)
CDARS (Bank
$ 2,030,436.16
0.349%
April 19, 2012
of Marin
Housing note to
$ 800,000.00
0.378%
Based on
Town Manager
Contract
Money Market
$ 2509000.00
0.40%
Liquid
Bank of Marin
Note to Former
$ 299714.89
5.55%
June 1, 2017
Town Employee
Total
F, W
$22,066,799.26
FINANCIAL IMPACT
No financial impact occurs by adopting the report. The Town continues to meet the priority
principles of investing - safety, liquidity and yield in this respective order.
RECOMMENDATION
Staff recommends that the Town Council:
Move to accept the December 31, 2011 investment summary
Prepared By: Heidi Bigall, Director of Administrative Services
To:
From:
Subject:
Reviewed By:
BACKGROUND
TOWN OF TIBURON
1505 Tiburon Boulevard
Tiburon, CA 94920
Mayor and Members of the Town Council
Office of the Town Clerk
Town Council Meeting
January 18, 2012
Agenda Item:
6~'Owl3
Announcement of Vacancies on Town Boards, Commissions & Committees
Town Council Resolution No. 16-2007 (Appointments Procedure) requires the Mayor to
announce pending vacancies on Town boards, commissions and committees at the first regular
meeting of the New Year. A notice is subsequently published in the Ark newspaper and posted at
Town Hall and the Belvedere-Tiburon Library for the purpose of informing the public of these
vacancies and to seek applicants to fill the positions.
Commissioners whose terms are expiring in 2012 will be notified by the Town Clerk of their term
expirations and asked whether they are interested in seeking reappointment. Due consideration
will be given to incumbent commissioners, however, the Council is required to interview all new
applicants, pursuant to Resolution No. 16-2007. An exception to this rule is for commissioners
who have served terms of less than two years in duration; the Council is not required to interview
new applicants for these pending vacancies if the incumbent seeks reappointment to the position.
There are also several existing vacancies on Town boards and commissions: One vacancy on the
Planning Commission due to Frank Doyle's appointment to the Town Council, and two vacancies
on the Heritage & Arts Commission due to resignations in the latter part of 2011.
The attached Notice of Current & Pending Vacancies itemizes all of the known vacancies to
which the Council will make appointments in 2012.
RECOMMENDATION
Staff recommends that the Town Council:
1. Announce the pending vacancies on Town boards, commissions and committees in
2011 by adoption of this report on the Consent Calendar;
2. Direct staff to publish and post the notice of pending vacancies in accordance with
Town policy.
Exhibit: Notice of Pending Vacancies on Town Boards, Commissions & Committees as of January 2012
Prepared By: Diane Crane Iacopi, Town Clerk
NOTICE OF CURRENT & PENDING VACANCIES
On Town Boards, Commissions & Committees
January 2012
PLANNING COMMISSION
DESIGN REVIEW BOARD
HERITAGE & ARTS COMMISSION
PARKS, OPEN SPACE & TRAILS COMMISSION
BELVEDERE-TIBURON JOINT RECREATION COMMITTEE
LIBRARY AGENCY BOARD OF DIRECTORS
TIBURON ARTIST LAUREATE
The following vacancies on Town Boards, Commissions and Committees are current or pending
in 2012. Pursuant to Resolution No. 16-2007, the Tiburon Town Council will conduct
interviews of interested applicants beginning in January 2012.
Current commissioners whose terms are expiring may seek re-appointment for another term;
commissioners who have served terms of less than two years are eligible for automatic re-
appointment.
Most Town appointments are made for four-year terms, effective March 1. Other terms are stated
in the agency's by-laws, for instance, the Belvedere-Tiburon Library Agency terms are for three
years and expire at the end of June.
Applicants should be residents of the Town of Tiburon and have the time, interest and desire to
serve on the board or commission, including attendance at regular monthly meetings and other
activities. Some commissions, such as Heritage & Arts, and Parks, Open Space & Trails, are
comprised of residents of both Tiburon and Belvedere, or the Tiburon Peninsula.
Applications can be obtained at Town Hall, 1505 Tiburon Boulevard, or from the Town's
website, tit -iv. ci. tiburon. ca. us (click on "Useful Forms"). You may also contact Town Clerk
Diane Crane Iacopi at dcrane&ci. tiburon. ca. us (tel: 435-7377) for more information.
TOWN OF TIBURON
NOTICE OF CURRENT & PENDING VACANCIES ON
BOARDS, COMMISSIONS & COMMITTEES
JANUARY 2012
PLANNING COMMISSION
Appointee Appointed Term Expires
• Frank Doyle January 2010/ Apptd.
to Town Council in 2011 2/28/14
• Lou Weller June 2011 2/29/12*
DESIGN REVIEW BOARD
Appointee Appointed Term Expires
• Bryan Chong March 2008 2/29/12
• Michael, Tollini June 2008 2/29/12
HERITAGE & ARTS COMMISSION
Appointee Appointed Term Expires
• Patricia Navone Oct. 2002/
resigned Sept. 2011 2/29/12
• Anne Thull March 2008/
resigned Nov. 2011 2/28/13
PARKS, OPEN SPACE & TRAILS (POST) COMMISSION
Appointee Appointed Term Expires
• Michael McMullen June 2008 2/29/12
• Phillip Feldman June 2008 2/29/12
BELVEDERE-TIBURON JOINT RECREATION COMMITTEE
Appointee Appointed Term Expires
• Tina Warren May 2010 2/29/12*
BELVEDERE-TIBURON LIBRARY AGENCY BOARD OF TRUSTEES
Appointee Appointed Term Expires
• Lois Epstein May 2006; 2009 6/30/12
TOWN ARTIST LAUREATE
Appointee Appointed Term Expires
• Mary Falk August 2008 August 2012
*Eligible for automatic reappointment pursuant to Town Council Resolution No. 16-2007.
Courtesy Copies to:
The Ark (for publication on January 25 & February 1, 2012)
The Mai-in Independent Journal
Notice Posted at Tiburon Town Hall and Belvedere/Tiburon Library
' TOWN OF TIBURON
1505 Tiburon Boulevard
Tiburon, CA 94920
To:
From:
Subject:
Reviewed By:
BACKGROUND
Mayor and Members of the Town Council
Administrative Services Department
Town Council Meeting
January 18, 2012
Agenda Item: cc
Recommendation to Accept and File the FY 2010/11 Basic Financial
Statements and Independent Auditor's Report
The Town's independent auditor, Marcello & Company Certified Public Accounts, conducted the
annual audit of the Town's financial statements for the fiscal year ended June 30, 2011. The
audit was performed in accordance with generally accepted auditing standards. These standards
require that they plan and perform the audit to obtain reasonable assurance as to whether the
financial statements are free of material misstatement. The independent audit involved
examining, on a test basis, evidence supporting amounts and disclosures in the financial
statements; assessing the accounting principles used and significant estimates made by
managements; and evaluating the overall financial statement presentation.
ANALYSIS
Attached are the audited financial statements for the Town of Tiburon for the fiscal year ended
June 30, 2011. The Town's Basic Financial Statements provide a comprehensive presentation of
the financial results of the Town as a whole. The results of the Town's financial activities are
presented in the Government-Wide State of Net Assets (pages 12). Net assets are a good
indicator of the Town's financial position. The Town ended FY 2011 with approximately $52.5
million in net assets, a decrease of $678,100 over the previous fiscal year. Though a decrease in
net assets could indicate the Town's financial position is weakening, during the fiscal year the
Town's Redevelopment Agency transferred approximately $1.5 million in assets to the Marin
County Housing Agency. This was done in an effort to protect the RDA funds from a potential
raid by the State of California. If this transfer had not been authorized, the Town's Net Assets
would have actually increased by approximately $850,000. The Government-wide Statement of
Activities (page 13) is the equivalent to the private sector Income Statement. This statement
provides detailed accounting of the Town increase in net assets.
The General Fund's ending balance as of June 30, 2011 was $11,696,780. This includes the
General Operating Account and the thirteen General Fund reserves. Of this, $2.3 million is
unassigned.
Supplementary explanatory information is provided with the Management's Discussion and
Analysis (MD&A) beginning on page 3. The MD&A provides key highlights and a summary
view of performance of financial activities for the year ended June 30, 2011.
TOWN OF TIBURON PAGE 1 OF 2
The auditors have issued a report that includes required communications concerning their
responsibility under generally accepted accounting standards, significant changes in accounting
policies and unusual transactions, management judgments and accounting estimates, significant
audit adjustments, and other issues related to performance of the audit. In the area of accounting
practices and internal controls, there are no findings as to material weaknesses.
The conclusion presented in the independent auditor's report of the Town financial records is that
the basic financial statements present fairly, in all material respects, the financial position of the
Town as of June 30, 2011. This conclusion is known as a "clean audit".
FINANCIAL IMPACT
There is no fiscal impact to the Town by having the Council accept this financial audit report.
RECOMMENDATION
Staff recommends that the Town Council:
Move to, accept the Fiscal Year 2010-11 annual financial audit as prepared by Marcello &
Company, C.P.A.'s.
Exhibits: Report and General Purpose Financial Statements of the Town of Tiburon for Fiscal
Year ended June 30, 2011
Prepared By: Heidi Bigall, Director of Administrative Services
TOWN OF TIBURON
California
Annual Financial Report
June 30, 2011
Town Council
Jeff Slavitz
Mayor
Jim Fraser
Vice Mayor
Richard Collins
Member
Alice Fredericks
Member
Emmett O'Donnell
Member
Appointed Officials
Town Manager
Margaret Curran
Town Treasurer
William Osher
Town Attorney
Ann R. Danforth
TOWN OF TIBURON
Table of Contents
INDEPENDENT AUDITOR'S REPORT 2
MANAGEMENT'S DISCUSSION AND ANALYSIS (unaudited)
Required Supplementary Information, as prepared by management .............................3-11
GOVERNMENT-WIDE FINANCIAL STATEMENTS
Statement of Net Assets 12
Statement of Activities 13
FUND FINANCIAL STATEMENTS
Balance Sheet - Governmental Funds 14
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Assets 15
Statement of Revenue, Expenditures, and Change
in Fund Balances - Governmental Funds 16
Reconciliation of the Statement of Revenue, Expenditures, and Change
in Fund Balances of Governmental Funds to the Statement of Activities 17
Statement of Fiduciary Assets and Liabilities - Agency Funds 18
NOTES TO FINANCIAL STATEMENTS .................................................................................19-34
REQUIRED SUPPLEMENTARY INFORMATION
Note to Required Supplementary Information - Budgetary Comparison Information............ 35
Budgetary Comparison Information - General Fund 36
OTHER SUPPLEMENTARY INFORMATION
Schedule of Funding Progress - Defined Benefit Pension Plan (unaudited) 37
Combining Balance Sheets and Combining Statements of Revenue,
Expenditures, and Change in Fund Balances:
General Fund 38-39
Special Revenue Funds 40-41
Capital Projects Funds 42-43
1
MARCELLO & COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
2701 Cottage Way, Suite 30 / Sacramento, California 95825
INDEPENDENT AUDITOR'S REPORT
Honorable Mayor
Members of the Town Council
Town of Tiburon, California
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate
remaining fund information of the Town of Tiburon, California, as of and for the year ended June 30, 2011, which collectively
comprise the Town's basic financial statements as listed in the table of contents. These financial statements are the
responsibility of the Town's management. Our responsibility is to express an opinion on these financial statements based on
our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements
are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit
provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the
governmental activities, each major fund, and the aggregate remaining fund information of the Town of Tiburon, as of June 30,
2011, and the respective changes in financial position for the year then ended in conformity with accounting principles generally
accepted in the United States of America.
.ccounting principles generally accepted in the United States of America require that the management's discussion and
analysis on pages 3 through 11, and budgetary comparison information on pages 35 through 36, be presented to supplement
the basic financial statements. Such information, although not part of the basic financial statements, is required by the
Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic
financial statements in an appropriate operational, economic, or historic context. We have applied certain limited procedures to
the required supplementary information in accordance with auditing standards generally accepted in the United States of
America, which consisted of inquiries of management about the methods of preparing the information and comparing the
information for consistency with management's responses to our inquiries, and other knowledge we obtained during our audit of
the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town of
Tiburon's basic financial statements as a whole. The combining nonmajor fund financial statements are presented for
purposes of additional analysis and are not a required part of the financial statements. The combining nonmajor fund financial
statements are the responsibility of management and were derived from and relate directly to the underlying accounting and
other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied
in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements
themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.
The schedule of funding progress-defined benefit pension plan was provided to the Town of Tiburon by the California Public
Employees' Retirement System Actuarial Office and has not been subjected to the auditing procedures applied in the audit of
the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on it.
srtified Public Accountants
oacramento, California
September 29, 2011
Town of Tiburon
Management's Discussion and Analysis
As management of the Town of Tiburon, we offer readers. of these financial statements this
narrative overview and analysis of the financial activities of the Town for the fiscal year
ended June 30, 2011 (FY 2011). We encourage readers to consider the information
presented here in conjunction with the Town's financial statements, which follow this
discussion and analysis.
OVERVIEW OF THE BASIC FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the Town's basic
financial statements, which consist of three components:
1) Government-wide financial statements
2) Fund Financial statements
3) Notes to the basic financial statements
This report also contains required and other supplementary information in addition to the
basic financial statements.
Government-wide Financial Statements
The Government-wide Financial Statements consist of the Statement of Net Assets and the
Statement of Activities. These statements are designed to provide readers with a broad
overview of the Town's finances in a manner similar to a private-sector business. They
provide information about the activities of the Town as a whole, and present a longer-term
view of the Town's finances.
The Statement of Net Assets presents information on all of the Town's assets and
liabilities, with the difference between the two reported as net assets. Over time, increases
or decreases in net assets may serve as a useful indicator of whether the financial position
of the Town is improving or deteriorating.
The Statement of Activities presents information showing how the Town's net assets
changed during the most recent fiscal year. All changes in net assets are reported as soon
as the underlying event giving rise to the change occurs, regardless of the timing of related
cash flows. Thus, some of the revenues and expenses reported in this statement may result
in cash flows only in future fiscal periods, such as revenues related to uncollected taxes
and interest expense incurred but not paid.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. The Town, like other
governmental entities, uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements. Funds of governmental entities are divided into three
categories, as follows:
3
Town of Tiburon
Management's Discussion and Analysis
1) Governmental Funds
2) Proprietary Funds
3) Fiduciary Funds
Government Funds
Most of the Town's basic services are included in Government Funds, which focus on 1)
how cash and other financial assets that can readily be converted to cash flow in and out
and 2) the balances left at year-end that are available for spending. Consequently, the
Government Funds Statements provides a detailed short-term view that helps you
determine whether there are more or fewer financial resources that can be spent in the near
future to finance the Town's programs. Because this information does not encompass the
additional long-term focus of the Government-wide Statements, there is a schedule
subsequent to each Government Funds financial statement that reconciles it to the related
Government-wide Financial Statement.
Proprietary Funds
Services for which the Town charges customers a fee are generally reported in proprietary
funds. Proprietary funds, like the government-wide statements, provide both long-term
and short-term financial information. Currently the Town does not have proprietary funds.
Fiduciary Funds
Fiduciary Funds are used to account for resources held for the benefit of parties outside the
municipality, such as assessment districts. Fiduciary Funds are not reflected in the
government-wide finance statements because those resources are not available to support
the Town's own programs.
Notes to the Financial Statements
The Notes provide additional information that is essential to a full understanding of the
data provided in the Government-wide and Fund Financial Statements. The Notes to the
financial statements follow the basic financial statements.
Required Supplementary Information
In addition to the basic financial statements and accompanying notes, this report also
presents certain required supplementary information other than this discussion and analysis
concerning the Town's budgetary comparison schedules, and its schedule of funding
progress-defined benefit pension plan.
4
Town of Tiburon
Management's Discussion and Analysis
FINANCIAL HIGHLIGHTS
Government-wide Financial Statement Highlights
➢ The Government-wide Statement of Net Assets shows that the Town's assets
exceeded liabilities by $52.5 million (net assets). Of this amount, $15.3 million
was unrestricted net assets and may be used to meet the Town's ongoing
obligations to the citizens and creditors of the Town.
➢ The Town's net assets decreased by $678,100 over the previous fiscal year. The
table on page 6 of this Management's Discussion and Analysis provides year-over-
year detail and explanation of the factors attributing to this increase.
➢ The Town's capital assets, net of depreciation, totaled $36.5 million at June 30,
2011, representing 67.7 percent of the Town's total assets. Net capital assets
increased $12,287 from FY 2010.
➢ The Town's cash and investments totaled $16.2 million, representing 30.1 percent
of total assets. This is an increase of $56,318 over FY 2010.
➢ The Town's long-term debt obligation consists solely of compensated absences and
increased by $87,871 during FY 2011 to $559,076.
Fund Financial Statement Highlights
➢ The Town's Governmental Fund revenue was $9.5 million compared with expenses
of $10.1 million, resulting in a decrease in total fund balance of $602,514, or 3.5
percent. A year-over-year comparison is presented on page 10 of this report.
➢ At the end of FY 2011, the combined fund balance of the Town's Governmental
Funds was $17.4 million, of which approximately $11.7 million is from the General
Fund and its Reserves.
FINANCIAL ANALYSIS OF THE TOWN AS A WHOLE
The Town has presented its financial statements in accordance with Governmental
Accounting Standards Board (GASB) Statement No. 34, Basic Financial Statement -
Management's Discussion and Analysis -for State and Local Governments.
5
Town of Tiburon
Management's Discussion and Analysis
Net Assets
The Town's total assets exceeded total liabilities by $52,510,697, a decrease of $678,100.
As discussed previously, by far the largest portion of the Town's net assets reflects its
investment in capital assets (68 percent - e.g., land, buildings, roadways, drainage systems,
and equipment). The Town uses capital assets to provide services to citizens;
consequently, these assets are not available for future appropriations.
A condensed presentation of the Town's Net Assets is presented in the following table:
Assets:
Current and other assets
Capital assets, net
Total assets
Liabilities:
Current and other liabilities
Non-current liabilities
Total liabilities
Net Assets:
Amount invested in
capital assets
Restricted
Unrestricted
Total net assets
June 30
gn11
2010
Amount Percent
Change Change
$17,396,611
$ 18,023,326
$ (626,715)
-3.5%
36,530,973
36,518,686
12,287
0.0%
53,927,584
54,542,012
(614,428)
-1.1%
857,811
882,010
(24,199)
-2.7%
559,076
471,205
87,871
18.6%
1,416,887
1,353,215
63,672
4.7%
36,530,973
36,518,686 12,287
0.0%
619,666
- 619,666
0.0%
15,360,058
16,670,111 (1,310,053)
-7.9%
$ 52,510,697
$ 53,188,797 $ (678,100)
-1.3%
• Cash, investments, and current assets decreased due to the Town's
transferring to the Marin Housing Authority $872,000 of Redevelopment
Agency cash and $663,000 in notes receivable.
• Capital assets, net accumulated depreciation, increased due to the Town's
investment in capital assets exceeding depreciation.
• Liabilities increased due to the increase in value of accrued compensated
leave.
6
Town of Tiburon
Management's Discussion and Analysis
General Government Functions
A condensed presentation of the Town's Governmental Activities is presented in the
following table:
Revenue
Charge for services
General revenue
Total revenue
Expenses
General government
Public safety
Public works
Capital Improvement Projects
Total expenses
Change in Net Assets
Net Assets - beginning
Net Assets - end of year
June 30
Amount
Percent
2011
2010
Change
Change
$ 2,575,426 $
2,311,346
$ 264,080
11.4%
6,803,666
6,743,637
60,029
0.9%
9,379,092
9,054,983
324,109
3.6%
4,368,969
3,440,322
928,647
27.0%
2,859,860
2,821,652
38,208
1.4%
1,234,159
1,094,924
139,235
12.7%
1,594,204
1,587,880
6,324
0.4%
10, 057,192
8,944,778
1,112, 414
12.4%
(678,100)
110,205
(788, 305)
-715.3%
53,188, 797
53, 078, 592
110,205
0.2%
$ 52, 510, 697 $
53,188, 797
$ (678,100)
-1.3%
• Charge for Services Revenue increased over the previous fiscal year due to
grant funding received for capital projects. This was offset by a decrease in
planning and building related fees.
• General Revenue increased slightly which was a net of increases realized in
hotel tax, property transfer tax, fines and forfeitures, and other revenues and
decreases recorded in property taxes, gas taxes, and investment earnings.
• Total Expenses increased by 12.4 percent or $1.1 million. Of this increase,
approximately $880,000 was due to transferring the Redevelopment
Agency's Affordable Housing funds to the Marin Housing Authority. This
expense was recorded as General Government type expense.
FINANCIAL ANALYSIS OF THE GENERAL FUND
Revenue
The general fund is the main operating fund of the Town. During FY 2011, the Town
received general fund operating revenue of $8,403,023, which represents an increase of
14.56 percent over the previous fiscal year. Of this increase 55 percent was due to a one
time legal settlement received by the Town.
7
Town of Tiburon
Management's Discussion and Analysis
The two-year comparison chart below illustrates the revenue categories by revenue source.
Two-Year Comparison of General Fund Revenue
June 30
Amount
Percent
2011
2010
Change
Change
Revenue
Property taxes
$ 4,078,464 $
4,205,295
$ (126,831)
-3.0%
Other taxes
1,041,977
970,991
70,986
7.3%
Franchise fees
509,163
410,133
99,030
24.1%
Fines and penalties
168,204
96,707
71,497
73.9%
Investment earnings
65,679
89,024
(23,345)
-26.2%
Intergovernmental
678,386
66,411
611,975
921.5%
Licenses and permits
834,747
892,805
(58,058)
-6.5%
Charge for services
436,739
322,394
114,345
35.5%
Other revenue
589,664
281,209
308,455
109.7%
8,403,023
7,334,969
1,068,054
14.6%
• The Town began to see improvement in certain types of general fund operating
revenue during FY 2011. In particular Transient Occupancy Tax +13.2 percent,
Refuse Franchise Fees +10.3 percent, Parking Fines +53.8 percent, Other Fines
+120.0 percent. Although the recession was considered officially over in June
2009, the Town is still experiencing negative revenue growth in Property Taxes -
3.0 percent and Building and Planning relates revenues -8.7 percent.
• By far the largest, and perhaps most stable general fund revenue source comes from
property taxes. Property taxes represented 48.5 percent of all general fund revenue
in FY 2011. Other Taxes represented the second largest general fund revenue
source accounting for 12.5 percent of overall revenue. Licenses and permits fell to
the third largest general fund revenue category in FY 2010 and remains in that
position in FY 2011, accounting for 9.9 percent of all general fund revenue.
Expenditures
General fund expenditures decreased by slightly over $1 million over FY 2010. A
majority of this reduction is directly related to expenses incurred last fiscal year related to
the Del Mar Utility Undergrounding litigation. With the resolution of this five year legal
case, the Town should now return to a normal operating expenditure pattern.
8
Town of Tiburon
Management's Discussion and Analysis
The two-year comparison chart below illustrates the expenditure categories by department.
Two-Year Comparison of General Fund Expenditures
June 30
Amount
Percent
2011
2010
Change
Change
Expenditures
General administration
$ 1,180,565 $
2,103,275
$ (922,710)
-43.9%
Community development
944,949
973,306
(28,357)
-2.9%
Public safety
2,739,380
2,667,493
71,887
2.7%
Public works
1,224,121
1,190,724
33,397
2.8%
Town council & commissions
32,099
32,211
(112)
-0.3%
Non-departmental
347,580
513,055
(165,475)
-32.3%
Capital improvement projects
733,346
10,050
723,296
7197.0%
7,202,040
7,490,114
(288,074)
-3.8%
Excess of Revenue over
(under) Expenditures $ 1,200,983 $ (155,145) $ 1,356,128 -874.1%
• Because of the nature of public safety being a 24/7 operation, it represents 35.6
percent of all general fund expenditures. General Administration represents 16.4
percent; Community Development 13.1 percent; and Pubic Works 17.0 percent.
• In FY 2011, the Town began an aggressive Capital Improvement Program which
expended three-quarters of million dollars of General Fund Reserves for roadways
and streets.
Analysis of Governmental Funds
The following schedule presents a two-year comparison of the combined
Governmental Funds revenue and expenditures for FY 2011 and 2010 and the
amount of increase or decrease.
9
Town of Tiburon
Management's Discussion and Analysis
June 30
Amount
Percent
2011
2010
Change
Change
Revenue
Property Taxes
$ 4,078,464
$ 4,205,295
$ (126,831)
-3.0%
Other Taxes
1,334,746
1,311,716
23,030
1.8%
Franchise Fees
509,163
410,133
99,030
24.1%
Fines and Forfeitures
168,204
96,707
71,497
73.9%
Interest Earnings
92,070
128,907
(36,837)
-28.6%
Intergovernmental
811,158
446,621
364,537
81.6%
License and Permits
834,747
892,805
(58,058)
-6.5%
Other Revenue
929,521
507,399
422,122
83.2%
Charge for Services
740,852
1,055,400
(314,548)
-29.8%
Totals
9,498,925
9,054,983
443,942
4.9%
Expenditures
General Administration
Community Development
Public Safety
Public Works
Legislative
Non-Departmental
Capital Projects
Totals
Excess of Revenue over
(under) Expenditures
3,069,389
945,899
2,864,285
1,240,796
39,286
347,580
1,594,204
10,101,439
2,181,296
1,281,432
2,897,763
1,209,090
35,371
513,055
1,587,880
9,705,887
888,093
(335, 533)
(33,478)
31,706
3,915
(165,475)
6,324
395.552
$ (602,514) $ (650,904) $ 48,390
ECONOMIC OUTLOOK AND NEXT YEAR'S BUDGET
40.7%
-26.2%
-1.2%
2.6%
11.1%
-32.3%
0.4%
4.1%
-7.4%
For the past three fiscal years, the Town of Tiburon has experienced negative impacts on
revenue as a result of the "Great Recession" which began in late 2007. General fund
revenue has decreased by approximately $1 million during this time. Staff believes that
when we look back at FY 2011 it will represent the year the Town began to see a slow
recovery in revenue. Fortunately, the Town Council was quick to respond to this downturn
and stay ahead of revenue declines by reducing operating expenditures accordingly and
significantly reducing unfunded liabilities associated with pensions and other post
employment benefits. With the combination of increasing revenue and lowered costs
associated with salaries and benefits, the Town will emerge from the most significant
economic event since the Great Depression in a better financial position than many other
local agencies throughout the County and State.
10
Town of Tiburon
Management's Discussion and Analysis
The Town continues to have a healthy long-term financial position. The citizens of the
Town are fortunate that they are able to enjoy the same level of service they have received
during prosperous financial times, and that vital Town infrastructure continues to be
maintained and improved. The short-term outlook may present additional financial
challenges as the national, state, and local economies begin to recover from a deep and
lengthy downturn. Staff continues to closely monitor its revenue sources and expenses
accordingly.
CONTACTING THE TOWN'S FINANICAL MANAGEMENT
This financial report is designed to provide the citizens, taxpayers, customers, investors,
and creditors of the Town of Tiburon with a general overview of the Town's finances and
to demonstrate the Town's accountability for the money it receives. If you have questions
about this report or need additional information, contact the Town of Tiburon,
Administrative Services Department, 1505 Tiburon Boulevard, Tiburon, CA 94920.
As prepared by the Town's Management
11
GOVERNMENT-WIDE FINANCIAL STATEMENTS
TOWN OF TIBURON
Government-wide Financial Statements
Statement of Net Assets
June 30, 2011
ASSETS
Cash and investments
Interest receivable
Other receivables
Notes receivable
Capital assets, net
Total
Governmental
Activities
$ 16,226,973
22,482
315,596
831,560
36,530,973
Total Assets
53,927,584
LIABILITIES
Accounts payable
343,974
Accrued liabilities
269,704
Deposits
244,133
Compensated absences
559,076
Total Liabilities 1,416,887
NET ASSETS
Invested in capital assets 36,530,973
Restricted 619,666
Unrestricted 15,360,058
Total Net Assets $ 52,510,697
The accompanying notes are an integral part of these financial statements
12
TOWN OF TIBURON
Government-wide Financial Statements
Statement of Activities
Year Ended June 30, 2011
Functions/Programs Expenses
Governmental Activities:
General government
Public safety
Public works
Capital improvements
Totals
$ 4,368,969 $ 405,620 $ 101,770 $ 576,616 $ (3,284,963)
2,859,860 62,089 100,000 - (2, 697, 771)
1,234,159 510,347 16,544 16,228 (691,040)
1,594,204 786,212 - - (807,992)
$ 10,057,192 $ 1,764,268 $ 218,314 $ 592,844 (7,481,766)
Program Revenue Net (Expense)
Charges Revenue and
for Operating Capital Change in
General Revenue
Property taxes
Sales tax
Measure A sales tax
Transit occupancy tax
Gasoline taxes
Property transfer taxes
Franchise fees
Fines and forfeitures
Investment earnings
Other revenue
Total General Revenue
Change in Net Assets
Net Assets - beginning
Net Assets - end of year
4,078,464
449,473
71,962
471,078
220,807
121,426
509,163
168,204
92,070
621,019
6,803,666
(678,100)
53,188, 797
$ 52,510,697
The accompanying notes are an integral part of these financial statements
13
FUND FINANCIAL STATEMENTS
TOWN OF TIBURON
Balance Sheet
Governmental Funds
June 30, 2011
Street
Other
Total
General
Impact
Governmental
Governmental
ASSETS
Fund
Fund
Funds
Funds
Cash and investments
$
11,347,175
$
2,104,566
$
2,775,232
$
16,226,973
Interest receivable
-
20,574
1,908
22,482
Other receivables
287,991
-
27,605
315,596
Due from other funds
37,939
-
-
37,939
Notes receivable
800,000
-
31,560
831,560
Total Assets
$
12,473,105
$
2,125,140
$
2,836,305
$
17,434,550
LIABILITIES
Accounts payable
$
272,088
$
55,995
$
15,891
$
343,974
Accrued liabilities
269,704
-
-
269,704
Deposits
234,533
-
9,600
244,133
Due to other funds
-
-
37,939
37,939
Total Liabilities
776,325
55,995
63,430
895,750
FUND BALANCES
Nonspendable
800,000
-
-
800,000
Restricted
-
-
619,666
619,666
Committed
2,517,695
2,069,145
1,973,249
6,560,089
Assigned
6,081,688
-
177,905
6,259,593
Unassigned
2,297,397
-
2,055
2,299,452
Total Fund Balances
11,696,780
2,069,145
2,772,875
16,538,800
Total Liabilities and
Fund Balances
$
12,473,105
$
2,125,140
$
2,836,305
$
17,434,550
The accompanying notes are an integral part of these financial statements
14
TOWN OF TIBURON
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Assets
June 30, 2011
Fund Balances - Total Governmental Funds (page 14)
Amounts reported for governmental activities in
the statement of net assets are different because:
Capital Assets
Capital assets used in governmental activities
are not financial resources and therefore are not
reported in the Governmental Funds Balance Sheet:
Governmental capital assets
Less: accumulated depreciation
Long-term Debt Obligations
Long-term liabilities are not due and payable in
the current period and therefore are not reported
in the Governmental Funds Balance Sheet:
Compensated absences
Net Assets of Governmental Activities (page 12)
$ 61, 344, 812
(24,813,839)
The accompanying notes are an integral part of these financial statements
$ 16, 538, 800
36,530,973
(559,076)
$ 52,510,697
15
TOWN OF TIBURON
Statement of Revenue, Expenditures, and Change in Fund Balances
Governmental Funds
Year Ended June 30, 2011
REVENUE
Property taxes
Other taxes
Franchise fees
Fines and forfeitures
Investment earnings
Intergovernmental and agency
Licenses and permits
Charges for services
Other revenue
Total Revenue
Street
General Impact
Fund Fund
$ 4,078,464 $ -
1,041,977 -
509,163 -
168,204 -
65,679 9,708
678,386 -
834,747 -
436,739 474,229
589,664 -
8,403,023 483,937
Other
Governmental
Funds
Total
Governmental
Funds
EXPENDITURES
Current -
Town administration
Community development
Public safety
Public works
Legislative boards/commissions
Non-departmental
Capital improvement projects
Total Expenditures
Excess (Deficiency) of Revenue
Over (Under) Expenditures
OTHER FINANCING SOURCES
Operating transfers in
Operating transfers (out)
Total Other Financing Sources
$ - $
4,078,464
292,769
1,334,746
-
509,163
-
168,204
16,683
92,070
132,772
811,158
-
834,747
18,553
929,521
151,188
740,852
611,965
9,498,925
1,180,565
- 1,888,824
3,069,389
944,949
- 950
945,899
2,739,380
- 124,905
2,864,285
1,224,121
- 16,675
1,240,796
32,099
- 7,187
39,286
347,580
- -
347,580
733,346
425,116 435,742
1,594,204
7,202,040
425,116 2,474,283
10,101,439
1,200,983
58,821 (1,862,318)
(602,514)
255,612 - - 255,612
(255,612) - - (255,612)
Change in Fund Balances 1,200,983 58,821 (1,862,318) (602,514)
Fund Balances - beginning 10,495,797 2,010,324 4,635,193 17,141,314
Fund Balances - end of year $ 11,696,780 $ 2,069,145 $ 2,772,875 $ 16,538,800
The accompanying notes are an integral part of these financial statements
16
TOWN OF TIBURON
Reconciliation of the Statement of Revenue, Expenditures, and Change in
Fund Balances of Governmental Funds to the Statement of Activities
Year Ended June 30, 2011
Net Change in Fund Balances -
Total Governmental Funds (page 16)
Amounts reported for governmental activities in the
statement of net assets are difference because:
Capital Assets
Capital outlay is an expenditure in the government funds
financial statements, but the costs of those assets is
allocated over their estimated useful lives and reported as
depreciation expense in the Statement of Activities.
Capital outlay
Depreciation expense and write downs
Long Term Debt
Long-term compensated absences are reported in the
Government-wide Statement of Activities, but they do not
require the use of current financial resources. The program
expenses are adjusted for the current year net change.
Change in Net Assets of Governmental Activities (page 13)
The accompanying notes are an integral part of these financial statements
$ (602,514)
1,178,635
(1,166,350)
(87,871)
$ (678,100)
17
TOWN OF TIBURON
Statement of Fiduciary Assets and Liabilities
Agency Funds
June 30, 2011
ASSETS
Tiburon
Public
Facilities Del Mar Stewart Lyford Other Peninsula Total
Financing Valley Drive Cove Assessment Library Agency
Authority A/D A/D A/D Districts JPA Funds
Cash and investments
$ 74,921
$ 5,054,621 $ 76,846
$ 879,227 $ 205,656
$ 114,687 $ 6,405,958
Cash held by trustee
192,999
- 103,868
- -
- 296,867
Receivables:
-
Special assessments
-
- 1,195,000
- 284,000
- 1,479,000
Other receivables
422
12,322 2,211
1,036 1,474
10,049 27,514
Total Assets
$ 268,342
$ 5,066,943 $ 1,377,925
$ 880,263 $ 491,130
$ 124,736 $ 8,209,339
LIABILITIES
Accounts payable
Special assessment
commitments
Held in trust
Total Liabilities
$ - $ 17,745 $ - $ 11,910 $ - $ 124,684 $ 154,339
- - 1,195,000 - 284,000 - 1,479,000
268,342 5,049,198 182,925 868,353 207,130 52 6,576,000
$ 268,342 $ 5,066,943 $ 1,377,925 $ 880,263 $ 491,130 $ 124,736 $ 8,209,339
The accompanying notes are an integral part of these financial statements
18
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
The notes to the financial statements include a summary of significant accounting policies and other notes
considered essential to fully disclose and fairly present the transactions and financial position of the Town as
follows:
Note 1 - Defining the Financial Reporting Entity
Note 2 - Summary of Significant Accounting Policies
Note 3 - Stewardship, Compliance and Accountability
Note 4 - Cash and Investments
Note 5 - Notes Receivable
Note 6 - Capital Assets
Note 7 - Long Term Obligations
Note 8 - Special Assessment District Bond Obligations
Note 9 - Interfund Transfers
Note 10 - Defined Benefit Pension Plan (CaIPERS)
Note 11 - Postemployment Benefits Other Than Pensions
Note 12 - Commitments and Contingencies
Note 13 - Risk Management
Note 14 - Subsequent Events
Note 15 - New Pronouncements
Note 16 - Net Assets and Fund Balance Designations
19
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 1- Defining the Financial Reporting Entity
The Town of Tiburon (the Town) was incorporated in 1964 under the laws of the State of California. Tiburon
operates under a Council-Manager form of government. The Town provides municipal services to its citizens
including police, public works, community development and general administrative support.
These financial statements present the financial status of the Town and its component units. The component
units are discussed in the following paragraphs and are included in the Town's reporting entity because the
Town is financially accountable for their operations.
The Tiburon Redevelopment Agency (the Agency) was established by the Town as a separate legal entity in
accordance with state law. The purpose of the Agency was to encourage new investment and reinvestment
within legally designated redevelopment areas in partnership with property owners. At June 30, 2011 the
Agency had dissolved and divested itself of all assets, liabilities and fund balance.
The Tiburon Public Facilities Financing Authority (the Authority) was established in 1990 pursuant to a joint
powers agreement between the Town and the Agency to assist in the clearance and rehabilitation of areas
determined to be in a declining condition in the Town.
Although the component units are legally separate from the Town, they are reported on a blended basis as
part of the primary government because their boards consist of members of the Town Council. The
component unit financial statement of the Agency may be obtained from the Town.
The Town participates in three (3) joint power agencies through formally organized and separate entities.
The financial activities of the Belvedere-Tiburon Joint Recreation Committee, the Bay Cities Joint Powers
Insurance Authority ("BCJPIA") and the Association of Bay Area Governments ("ABAG") are not included in
the accompanying financial statements, because they are administered by governing boards which are
separate from and independent of the Town.
Note 2 - Summary of Significant Accounting Polices
The accounting policies of the Town conform to accounting principles generally accepted in the United States
of America as applied to governmental agencies. The Governmental Accounting Standards Board (GASB) is
the accepted standard-setting body for establishing governmental accounting and financial reporting
principles. The more significant accounting policies of the Town are described below:
A. Basis of Presentation
In June 1999, the GASB issued Statement No. 34, Basic Financial Statements and Management's
Discussion and Analysis for State and Local Governments. GASB Statement No. 34 is effective in three
phases based on the public institution's total annual revenue in the fiscal year ending after June 15,
1999.
The Town adopted the provisions of this statement along with GASB Statement No. 37, Basic Financial
Statements and Management's Discussion and Analysis for State and Local Governments: Omnibus (an
amendment to GASB Statements No. 21 and No. 34), as of July 1, 2003. In June 2001, GASB issued
Statement No. 38, Certain Financial Statement Note Disclosures, to revaluate certain existing disclosure
requirements in the context of reporting model statement No. 34. The Town adopted the provisions of
Statement No. 38 as of July 1, 2003.
20
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 2 - Summary of Significant Accounting Polices
The Financial Statement presentation, required by GASB Statements No. 34, 37, and 38 provides a
comprehensive, entity-wide perspective of the Town's assets, liabilities, and replaces the fund-group
perspective previously required. The Town now follows the "primary government's governmental
activities" reporting requirements of GASB No. 34 that provides a comprehensive one-line look at the
Town's financial activities.
B. Government-wide and Fund Financial Statements
The government-wide financial statement reports information on all of the non-fiduciary activities of the
primary government. For the most part, the effect of interfund activity has been removed from these
statements. Governmental activities, which normally are supported by taxes and intergovernmental
revenue, are reported separately from business-type activities, which rely to a significant extent on fees
and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given function or
segment is offset by program revenue. Direct expenses are those that are clearly identifiable with a
specific function or segment. Program revenue includes (1) charges to customers or applicants who
purchase, use, or directly benefit from goods, services, or privileges provided by a given function or
segment and (2) grants and contributors that are restricted to meeting the operational or capital
requirements of a particular function or segment taxes, and other items not properly included among
program revenue, are reported instead as general revenue.
The accounts of the Town are organized on the basis of funds. The operations of each fund are
accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund
equity, revenue, and expenditures or expenses, as appropriate. Government resources are allocated to,
and accounted for, in individual funds based upon the purposes for which they are to be spent and the
means by which spending activities are controlled.
In the fund financial statements in this report, the various funds are grouped into six generic funds within
three broad fund types. They are as follows:
Governmental Funds
The General Fund is the general primary operating fund of the Town. It is used to account for all financial
resources except those required to be accounted for in another fund.
Fund Accounting
Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than
special assessments, expendable trusts or major capital projects) that are legally restricted to
expenditures for specific purposes. Capital Projects Funds are used to account for revenue and
expenditures restricted to the acquisition or construction of major capital facilities (other than those
financed by Proprietary or Trust funds). Debt Service Funds are used to account for the accumulation of
resources for, and the payment of, governmental fund long-term debt, both principal and interest.
21
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 2 - Summary of Significant Accounting Policies
Fiduciary Funds
Agency Funds are used to account for assets administered by the Town in a trustee capacity or as an
agent for other governments, primarily assessment districts. Agency Funds are custodial in nature
(assets equal liabilities), and do not involve measurement of results of operations.
C. Basis of Accounting and Measurement Focus
Basis of accounting refers to when revenue and expenditures or expenses are recognized in the accounts
and reported in the financial statements. Basis of accounting relates to the timing of measurement made,
regardless of the measurement focus applied.
The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting. Revenue is recorded when earned and expenses are
recorded when a liability is incurred regardless of the timing of related cash flows. Property taxes are
recognized as revenue in the year for which they are levied. Grants and similar items are recognized as
revenue as soon as all eligibility requirements have been met.
In the fund financial statements, all Governmental Funds and Agency Funds are accounted for using the
modified accrual basis of accounting. Revenue is recognized when it becomes both measurable and
available to finance the expenditures of the current period (susceptible to accrual). Major revenue
sources susceptible to accrual include substantially all property taxes, taxpayer-assessed taxes (such as
sales and use, utility users, business license, transient occupancy, franchise fees and gas taxes), interest,
special assessments levied, state and federal grants and charges for current services. Revenue from
licenses, permits, fines and forfeits is recorded as received. Expenditures are recorded when the related
fund liability is incurred. Fiduciary Fund revenue and expenses or expenditures (as appropriate) are
recognized on the basis consistent with the fund's accounting measurement objective.
All Governmental Funds are accounted for using a current financial resources measurement focus. This
means that only current assets and current liabilities are generally included on their balance sheets. Their
reported fund balance (net current assets) is considered a measure of "available spendable resources."
Governmental Fund operating statements present increases (revenue and other financing sources) and
decreases (expenditures and other financing uses) in net current assets. Accordingly, they present a
summary of sources and uses of "available spendable resources" during a period.
The government-wide financial statement is accounted for on a flow of economic resources measurement
focus. This means that all assets and all liabilities (whether current or noncurrent) associated with their
activity are included on their statement of net assets. Private sector standards of accounting and financial
reporting issued prior to December 1, 1989, generally are followed in the government-wide financial
statements to the extent that those standards do not conflict with or contradict guidance of the
Governmental Accounting Standards Board.
D. Cash and Investments
Cash and investments held in the Town's investment pool are reported as cash and investments since
funds can spend cash at any time without prior notice or penalty. All investments with fiscal agents are
also considered cash equivalents if they are liquid. Investments are stated at fair value.
22
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 2 - Summary of Significant Accounting Policies
E. Use of Estimates
Financial statement preparation in conformity with accounting principles generally accepted in the United
States of America requires the use of estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenditures/expenses during the reporting
period. Actual results could differ from those estimates.
F. Receivables and Payables
Property, sales, and use taxes related to the current fiscal year are accrued as revenue and accounts
receivable and considered available if received within 60 days of year end. Federal and State grants are
considered receivable and accrued as revenue when reimbursable costs are incurred under the accrual
basis of accounting in the government-wide statement of net assets. The amount recognized as revenue
under the modified accrual basis of accounting is limited to the amount that is deemed measurable and
available. The Town considers these taxes available if they are received during the period when
settlement of prior fiscal year accounts payable and payroll charges normally occur. Grants, entitlements
or shared revenues are recorded as receivables and revenue in the General, Special Revenue and
Capital Projects Funds when they are received or susceptible to accrual.
Balances representing lending/borrowing transactions between funds outstanding at the end of the fiscal
year are reported as either "due to/due from other funds" (amounts due within one year), "advances
to/from other funds" (non-current portions of interfund lending/borrowing transactions), or "loans to/from
other funds" (long-term lending/borrowing transactions as evidenced by loan agreements). Advances and
loans to other funds are offset by a fund balance reserve in applicable Governmental Funds to indicate
they are not available for appropriation, and are not expendable available financial resources.
G. Allowance for Doubtful Accounts
Management has elected to record bad debts using the direct write-off method. Accounting principles
generally accepted in the United States of America require that the allowance method be used to reflect
bad debts. However, the effect of the use of the direct write-off method is not materially different from the
results that would have been obtained had the allowance method been followed.
H. PropertTjL Taxes
Property taxes - Article XIII of the California Constitution (Proposition 13) limits ad valorem taxes on real
property to one percent of value plus taxes necessary to pay indebtedness approved by voters prior to
July 1, 1978. The Article also established the 1975/76 assessed valuation as the base and limits annual
increases to the cost of living, not to exceed two percent, for each year thereafter. Property may also be
reassessed to full market value after a sale, transfer of ownership, or completion of new construction.
The State is prohibited under the Article from imposing new ad valorem, sales, or transaction taxes on
real property. Local government may impose special taxes (except on real property) with the approval of
66.67% of the qualified electors.
All property taxes are collected and allocated by the County of Marin to the various taxing entities.
Property taxes are determined annually as of January 1 and attach as an enforceable lien on real property
as of July 1. Taxes are due November 1 and February 1, and are delinquent if not paid by December 10
and April 10, respectively.
23
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 2 - Summary of Significant Accounting Policies
1. Capital Assets
Capital assets are reported in the government-wide statement of net assets. Capital assets are stated at
historical cost, when available and at estimated replacement cost when original cost was not available.
Donated assets are stated at estimated market value at date of donation. The Town's policy is to
capitalize all capital assets with costs exceeding a minimum threshold of $5,000. Depreciation is
recorded using the straight-line method over the estimated useful lives of the assets, which range from
five to forty years.
J. Compensated Absences
Compensated absences represent the vested portion of accumulated vacation and sick leave. The
Town's method of calculating the liability is in accordance with GASB Statement No. 16, except that
additional accruals for salary-related payments associated with the payment of compensated absences,
for example, the employer's share of pension contributions, social security and medicare taxes, have not
been accrued as that amount is not considered significant or material to the financial statements taken as
a whole. In governmental fund types, the cost of vacation and sick leave benefits is recognized when
payments are made to employees. Upon termination, 100% of vacation leave is paid.
K. Long Term Obligations
In the government-wide financial statements, long term debt and other long term obligations are reported
as liabilities in the applicable statement of net assets. Bond premiums, issuance costs and discounts are
deferred and amortized over the life of the bond. In the fund financial statements, governmental fund
types recognize bond premiums and discounts, as well as bond issuance costs, during the current period.
The face amount of debt issued is reported as other financing sources. The Town did not have any long
term obligations during the year.
.L. Net Assets and Fund Balances
The Town's net assets are classified as follows on the government-wide statement of net assets:
Invested in capital assets, net of related debt - represents the Town's total investment in capital
assets reduced by any outstanding debt used to acquire these assets.
Restricted net assets - includes resources that the Town is legally or contractually obligated to
spend in accordance with restrictions imposed by external third parties.
Unrestricted net assets - represents resources derived from sources without spending restrictions,
are used for transactions relating the general operations of the Town, and may be used at the
discretion of those charged with governance to meet current expenses or obligations for any
purpose.
Fund balance designations are classified on the governmental funds balance sheet as follows:
Nonspendable - amounts that cannot be spent because they are either (a) legally or contractually
required to be maintained intact or (b), not in spendable form such as long term notes receivable.
Restricted - amounts that can be spent only for the specific purposes stipulated by constitution,
external resource providers, or through enabling legislation.
Committed - amounts that can be used only for the specific purposes determined by a formal action of
the Town Council, to establish, modify or rescind a fund balance commitment.
24
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 2 - Summary of Significant Accounting Policies (concluded)
• Assigned - amounts that are constrained by the government's intentto be used for specific purposes
but do not meet the criteria to be classified as restricted or committed, as determined by a formal
action or policy of the Town Council or its appointed official.
• Unassigned - the residual classification for the government's general fund and includes all spendable
amounts not contained in the other classifications.
M. Maior Funds
In accordance with GASB Stmt. No. 34, the Town reports the following major funds: (1) its main operating
fund (the general fund) and (2) its Street Impact Fund. The combining balance sheets, and combining
statements of revenue, expenditures, and change in fund balance statements of non-major funds are
included in the Other Supplementary Information section of this report.
Note 3 - Stewardship, Compliance and Accountability
Budgetary Information
The Town follows these procedures annually in establishing the budgetary data reflected in the financial
statements:
1. The Town Manager submits to the Town Council a proposed draft budget for the fiscal year commencing
the following July 1. The budget includes proposed expenditures and the means of financing them.
2. The Town Council reviews the proposed budget at special scheduled sessions which are open to the
public. The Council also conducts a public hearing on the proposed budget to obtain comments from
interested persons.
3. Prior to July 1, the budget is adopted through the passage of a resolution.
4. From the effective date of the budget, which is adopted and controlled at the department level, the
amounts stated therein as proposed expenditures become appropriations to the various Town
departments. The Town Council may amend the budget by resolution during the fiscal year. The Town
Manager may authorize transfers from one object or purpose to another within the same department, and
between departments within the General Fund. All appropriations lapse at year end.
Economic Dependency
In fiscal year 2010-11 the Town received 43% of it total revenue from one source, property taxes. Any
reduction in assessed property values or reductions in the Town's property tax share due to the State's
budget crisis could have serious consequences to the Town's operating budget.
25
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 4 - Cash and Investments
The Town follows the practice of pooling cash and investments of all funds except for restricted funds required
to be held by outside custodians, fiscal agents or trustees under the provisions of bond indentures. Cash and
investments as of June 30, 2011 are classified in the accompanying financial statements as follows:
Statement of Net Assets
cash and investments $ 16,226,973
Statement of Fiduciary Net Assets
cash and investments 6,405,958
cash investments with fiscal agent 296,867
$ 22,929,798
Cash and Investments are comprised of the following:
Deposits with financial institutions:
money market mutual funds
$ 250,000
checking accounts
215,635
Investment with Local Agency Investment Fund
20,141,501
Investment in Certificates of Deposit (CDARS)
2,025,795
Investment in US Treasuries
296,867
$ 22,929,798
Investment in State Investment Pool
The Town is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the
California Government Code under the oversight of the Treasurer of the State of California. The fair value of
the Town's investment in this pool is reported in the accompanying financial statements at amounts based
upon the Town's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to
the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records
maintained by LAIF, which are recorded on an amortized cost basis. Annual reports of the Local Agency
Investment Fund may be obtained from the California Treasurer's web site at www.treasurer.ca.gov.
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an
investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to
changes in market interest rates. Information about the sensitivity of the fair values of the Town's
investments to market interest rate fluctuations is provided by the following table that shows the maturity date
and yield of each investment:
Maturity / Yield
State investment pool (LAIF) $ 20,141,501 7.9 months average maturity, 0.495% yield
Certificates of deposit* 2,025,795 100 days, 0.459% yield (4 week renewals)
US Treasuries 296,867 due on demand, 0.0% yield
Money market mutual funds 250,000 due on demand, 0.5% yield
* invested in 20 separate banks, all with deposits under $250,000 each.
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the
investment. This is measured by the assignment of a rating by a nationally recognized statistical rating
organization. LAIF does not have a rating provided by a nationally recognized statistical rating organization.
26
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 4 - Cash and Investments (continued)
Concentration of Credit Risk
The investment policy of the Town contains limitations on the amount that can be invested in any single
issuer as follows: 5% for negotiable certificates of deposit and commercial paper, 15% for money market
funds, 20% for federal agencies and U.S. GSEs, and no limit for U.S. Treasury Securities, and LAIF. There
are no investments in any single issuer that represent 5% or more of total Town investments. Nearly 87% of
the Town's cash and investments at year end were invested in LAIF.
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a
government will not be able to recover its deposits or will not be able to recover collateral securities that are in
the possession of an outside party. The California Government Code and the Town's investment policy do
not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other
than the following provision for deposits: "the California Government Code requires that a financial institution
secure deposits made by state or local governmental units by pledging securities in an undivided collateral
pool held by a depository regulated under state law (unless so waived by the governmental unit). The market
value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited
by the public agencies." California law also allows financial institutions to secure Town deposits by pledging
first trust deed mortgage notes having a value of 150% of the secured public deposits. At June 30, 2011 the
Town had $-0- that was not covered by depository insurance but collateralized -by either marketable
securities, first trust deed mortgage notes, or a combination of both.
The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g.,
broker-dealer) to a transaction, a government will not be able to recover the value of its investment or
collateral securities that are in the possession of another party. The California Government Code and the
Town's investment policy do not contain legal or policy requirements that would limit the exposure to custodial
credit risk for investments. With respect to investments, custodial credit risk generally applies only to direct
investments in marketable securities. Custodial credit risk does not apply to a local government's indirect
investment in securities through the use of mutual funds or government investment pools (such as LAIF).
Note 5 - Notes Receivable
Notes receivable consist of the following as of June 30, 2010:
Current Employee
Former Employee
$ 800,000
31,560
$ 831,560
Current Employee
In conjunction with the October 2006 employment agreement between the Town of Tiburon and the Town
Manager, the Town provided a second mortgage secured by a deed of trust on the Manager's primary
residence in the amount of $800,000. The loan is payable in monthly installments of interest only, and bears
interest at the LAIF rate, up to a maximum annual rate of 5.5%. The loan shall be fully due and payable when
(1) the property for which the loan is made is no longer the employee's primary residence, or (2) within six
months of the employee's termination of employment. At June 30, 2011 the principal outstanding on the loan
was $800,000. This amount is recorded as a note receivable in the Town's general fund.
Former Employee
In June 1987, the Town loaned $89,500 to the then Assistant Town Clerk for the purpose of assisting with the
purchase of a low-to-moderate income residence in Tiburon. Under terms of the note collateralized by a first
deed of trust, the debt is payable in monthly installments including interest at 5.55% per annum for thirty (30)
years. At June 30, 2011, the principal outstanding on the note was $31,560.
27
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 6 - Capital Assets
The following is a summary of changes in the Town's Capital Assets as reported in the Governmental-wide
financial statements:
Additions/ Retirements/
Beginning Completions Adjustments End of Year
Non-depreciable Assets:
Land
Depreciable Assets:
Buildings and improvements
Furniture and equipment
Infrastructure
Accumulated depreciation
Capital Assets, net
$ 4,087,952
$ - $
- $ 4,087,952
5,531,103
194,601
- 5,725,704
2,640,924
126,636
(55,912) 2,711,648
47, 962,110
857,398
- 48, 819, 508
60,222,089
1,178,635
(55,912) 61,344,812
(23,703,403)
(1,166,347)
55,912 (24,813,838)
$ 36,518,686
$ 12,288 $
- $ 36,530,974
On the statement of activities, depreciation expense and related adjustments was charged to the following functions:
general government $916,694, public safety department $122,226, and public works department $183,339.
Note 7 - Long Term Obligations
Changes in long term obligations for the year ended June 30, 2011 were as follows:
Beginning Additions Reductions End of Year
Compensated Absences $ 471,205 $ 87,871 $ - $ 559,076
Note 8 - Special Assessment District Bond Obligations
The Town acts as an agent for collection of property taxes and repayment of several special assessment
improvement bonds issued for assessment districts within the Town boundary limits. Since the Town is not
obligated in the event of any manner for these special assessment bonds, the debt is not recorded in these
financial statements.
The outstanding balance of Special Assessment Districts' bond obligations at June 30, 2011 was as follows:
Tiburon Public Facilities Financing Authority 1996 Bonds
Via Capistrano District 1990-1 Bonds
Del Mar Valley Utility Underground Bonds
Del Mar Valley District 2010 Bonds
Steward Drive District 2001 Bonds
Lyford Cove Utility Underground District 2005-01 Bonds
Lyford Cove Utility Underground District 2005-02 Bonds
Lyford Cove Utility Underground District 2005 Supplemental Bonds
$ 65,000
67,000
2,850,000
1,962,600
1,145, 000
3,390,000
173,415
1,992,561
28
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 9 - Interfund Transfers
Operating interfund transfers comprise the following:
Fund
Other Postemployment Benefits Reserve
Capital Outlay Reserve
Technology Fund Reserve
General Fund No. 101
Transfers In Transfers Out
$ 78,012 $ -
122,200 -
55,400 -
- 255,612
$ 255,612 $ 255,612
Note 10 - Defined Benefit Pension Plan
Plan Description
The Town of Tiburon contributes to the California Public Employees Retirement System (CalPERS), an agent
multiple-employer public employee defined benefit pension plan. CalPERS provides retirement and disability
benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. CalPERS
acts as a common investment and administrative agent for participating public entities within the State of
California. Benefit provisions and all other requirements are established by state statute and Town
ordinance. Copies of CalPERS annual financial report may be obtained from their Executive Office, 400 "P"
Street, Sacramento, California 95814.
Funding Status and Progress
Non-safety participants are required to contribute 7% of their annual covered salary, while public safety
employees are required to contribute 9% of their annual covered salary. The Town made the contributions
required of Town employees on their behalf and for their account in FY 2009-10. Starting July 1, 2010 Town
employees started making their "employee" share of plan contributions. The Town is required to contribute at
an actuarially determined rate. The contribution requirements of plan members and the Town are established
and may be amended by CALPERS. The current 2010-11 year employer rate was 10.748% for non-public
safety employees (miscellaneous plan) and 18.941 % for public safety employees (safety plan). The 2011-12
year employer rate is 11.776% for non-public safety employees and 23.995% for public safety employees.
Annual Pension Cost
The Town's annual pension cost of $767,255 for CalPERS was equal to the Town's required and actual
contributions of $488,894, and the employee share of $278,361. The required FY 2010-11 contributions were
determined as part of the June 30, 2008 actuarial valuations using the "entry age actuarial cost method."
The actuarial assumptions included:
➢ a 7.75% investment rate of return (net of administrative expenses).
➢ projected salary increases of 3.25% to 14.45% depending on age, service, and type of employment.
➢ an inflation rate of 3.0%.
➢ a payroll growth rate of 3.25%.
➢ individual salary growth merit scale varying by duration of employment coupled with an assumed
annual inflation growth rate of 3.0% and an annual production growth of 0.25%.
29
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 10 - Defined Benefit Pension Plan (continued)
The actuarial value of CalPERS assets was determined using techniques that smooth the effects of short-
term volatility in the market value of investments over a fifteen-year period (smoothed market value). The
Schedule of Funding Progress on page 37 shows that both plans had unfunded liabilities as of June 30,
2010. Information for the year ending June 30, 2011 has not been released by the CalPERS Plan Actuary.
Historical trend information
Three-year trend information gives an indication of the progress made in accumulating sufficient assets to
pay benefits when due:
Fiscal Year Combined Annual Percentage of Net Pension
Ended
June 30, 2009
June 30, 2010
June 30, 2011
Pension Cost (APC) APC Contributed Obligation
$738,841 100% $-0-
$730,498 100% $-0-
$767,255 100% $_0_
Note 11- Postemployment Benefits Other Than Pensions (OPEB)
Plan Description
The Town provides retiree medical benefits to employees who retire from the Town at age 50 or later with at
least 5 years of service and are eligible for a CalPERS pension. Eligible retirees are entitled to the minimum
CalPERS medical benefit, which is $97 per month starting in year 2008. The amount is expected to increase
annually. This benefit continues for the life of the retiree and then for the life of a surviving spouse, as
applicable. In addition, retirees with 15 or more years of Town service are eligible to receive a monthly
benefit based on the monthly premium charged by CalPERS for Kaiser Permanente medical insurance at the
single person rate, which was $471 in year 2008. The benefit amount increases with years of service, as
follows: 15-19 years of service 50%
20-24 years of service 75%
25 or more years of service 100%
The amounts are paid directly to retirees, are fixed at retirement, and do not increase in subsequent years.
The benefit amount does not decrease at age 65 even though Kaiser premiums may decrease at that age.
The benefit continues for the life of the retiree but does not continue to a surviving spouse. Retirees may
select any retiree medical plan offered by CalPERS, including spouse or family coverage, but must incur the
cost of the premiums exceeding the above benefits.
Funding Policy
The Town is currently funding the OPEB plan on a pay-as-you-go basis, in the form of annual contributions.
Other postemployment benefits paid by the Town for the year totaled $16,594.
Annual OPEB Cost and Net OPEB Obligation
The Town's annual OPEB cost is calculated based on the annual required contribution (ARC) of the Town, an
amount that is actuarially determined in accordance with the parameters of GASB Statement No. 45. The
ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover the normal cost each
year and amortize any unfunded actuarial liabilities (or funding excess) of the plan over a period not to
exceed thirty years. The current ARC rate is 11.8 percent of annual covered payroll.
30
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 11- Postemployment Benefits Other Than Pensions (continued)
The following table shows the components of the Town's annual OPEB cost for the year, the amount
contributed to the plan, and the changes in the Town's net OPEB obligation as of June 30, 2011, with the
most recent unaudited data available:
Annual required contribution (ARC)
Interest on beginning OPEB liability
Adjustments to the ARC
Annual OPEB costs
Contributions made
Increase in net OPEB obligation
Net OPEB obligation - beginning of year
Net OPEB obligation - end of year
$ 304,428
10,409
(10,309)
304,528
(100,972)
203,556
214,309
$ 417,865
Covered payroll (active plan members)
UAAL as a percentage of covered payroll
$ 2,575,797
70%
The Town's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net
OPEB obligation increase was follows:
Annual
Percentage of
OPEB Cost
Contributed
Net OPEB
Obligation
Year Ended
OPEB Cost
Contribution
6/30/2009
$ 263,010
$ 163,782
6/30/2010
$ 281,675
$ 166,594
6/30/2011
$ 304,528
$ 100,972
63%
$
99,228
60%
$
115,081
34%
$
203,556
Funding Status and Progress
As of July 1, 2008 - the plan inception date, the plan was -0-% funded. The actuarial accrued liability was
$2,157,932 and the actuarial value of assets was $-0-, resulting in an unfunded actuarial accrued liability
(UAAL) of $2,157,932. The annual covered payroll was $3,700,000 and the ratio of the unfunded actuarial
accrued liability to the annual covered payroll was 58%.
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions
about the probability of occurrence of events far into future. Examples of these estimates and assumptions
include future employment trends, mortality and the health care cost trend. Amounts are determined
regarding the funded status of the plan, and the annual required contribution of the employer are subject to
the continual revision as actual results are compared with past expectations and new estimates are made
about the future. Because this is the first valuation under GASB 45, there is no historical information provided
in the Schedule of Funding Progress. The schedule will, in subsequent fiscal years, present multi-yeartrend
information that shows whether the actuarial value of plan assets is increasing or decreasing over time
relative to the AAL for benefits.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as
understood by the employer and the plan members) and include the types of benefits provided at the time of
each valuation and the historical pattern of sharing benefits costs between the employer and the plan
members to that point. The actuarial methods and assumptions used include techniques that are designed to
reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets,
consistent with the long term perspective of calculations.
31
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 11 - Postemployment Benefits Other Than Pensions (cgncluded)
In the July 1, 2008 actuarial valuation, the Entry Age Normal Method was used. The actuarial assumptions
utilized a 4.0% discount rate and a Medical Premium Trend Rate of 8.5%% beginning January 1, 2009. The
UAAL is being amortized as a level percentage of projected payrolls on an open basis. The remaining
amortization period at June 30, 2010 was 28 years.
Note 12 - Commitments and Contingencies
The Town receives funding from a number of federal, state and local grant programs. These programs are
subject to financial and compliance review by grantors. Accordingly, the Town's compliance with applicable
grant requirements will be determined at some future date. Expenditures, if any, which may be disallowed by
the granting agencies cannot be determined at this time. The Town does not expect the undeterminable
amounts of disallowed expenditures, if any, to materially affect the financial statements. Receipt of these
federal, state and local grant revenue is not assured in the future.
On November 5, 1996, California voters approved Proposition 218 which limited the ability of the state's local
governments to impose, increase, and extend taxes, assessments, and fees. This applies to all taxes,
assessments, and fees enacted or increased on or before January 1, 1995. The Town follows the required
procedures for proposing new assessments, taxes, and fees into conformity with this law.
Note 13 - Risk Management
General liability
The Town participates in the Association of Bay Area Governments (ABAG Plan), a Joint Exercise of Power
Agency. The ABAG Plan provides the Town with coverage for general liability, excess liability, public official
bond, property, and crime insurance, with various deductibles. For those liability claims below $50,000 per
occurrence, the Town is self-insured. ABAG Plan members may receive rebates when so declared by ABAG,
or in the event excess liability claims exceed available resources members may be required to make
additional contributions. The Town's contribution to the ABAG Plan for the fiscal year ended June 30, 2011
was $80,176.
The ABAG Plan is a self-insured, risk-sharing pool comprised of 31 member local agencies and cities in the
San Francisco-Oakland Metropolitan Bay Area. The governing body includes one person from each member
Town or town, with an annual election for the executive committee positions. Financial statements may be
obtained from ABAG, Post Office Box 2050, Oakland, California 94604.
Workers' compensation
The Town participates in a joint powers agreement through the Bay Cities Joint Powers Insurance Authority
(BCJPIA). The Town currently reports all of its workers' compensation related risk management activities in
its General Fund (self-insurance reserve). Claim expenditures and liabilities are reported when it is probable
that a loss has occurred and the amount of that loss can be reasonably estimated. The Town currently
reports all of its risk management activities in its General Fund. Claims expenditures and liabilities are
reported when it is probable that a loss has occurred and the amount of that loss can be reasonably
estimated. For the fiscal year ended June 30, 2011, the Town paid $72,623 for workers compensation
coverage.
32
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 13 - Risk Management (continued)
BCJPIA was created as a California Public Agency by an agreement between certain public agencies in the
San Francisco Bay Area to provide workers' compensation coverage. BCJPIA is governed by a Board of
Directors which is comprised of officials appointed by each member Town, City, District or Agency. The
workers' compensation fund is self-insured forthe first $150,000 of loss per accident; excess coverage policy
is provided by an outside insurance carrier up to statutory limits. Financial statements may be obtained from
BCJPIA, 1750 Creekside Oaks Drive, Suite 200, Sacramento, California 95833.
Note 14 - Subsequent Events
The management of the Town has reviewed the results of operations for the period from its year end June 30,
2011 through October 24, 2011, the date the financial statements were available to be issued, and have
determined that no adjustments are necessary to the amounts reported in the accompanying financial
statements nor have any subsequent events occurred, the nature of which would require disclosure, except
as follows:
On September 2, 2011, the Tiburon Public Facilities Finance Authority (TPFFA) called all outstanding
bonds for redemption. The total amount of outstanding bonds was $65,000, with four years remaining
until the bonds matured in September 2015.
On November 18, 2011, the Tiburon Town Council approved repayment of both CalPERS Side Fund
obligations, currently being amortized over 6 and 14 years at an interest rate of 7.75%. Approximately
$350,000 in interest costs is estimated to be saved through this action.
Note 15 - New Pronouncements
Governmental Accounting Standards Board Statement No. 62
The objective of this Statement is to incorporate into the GASB's authoritative literature certain accounting
and financial reporting guidance that is included in the following pronouncements issued on or before
November 30, 1989, which does not conflict with or contradict GASB pronouncements:
• Financial Accounting Standards Board (FASB) Statements and Interpretations.
• Accounting Principles Board Opinions.
• Accounting Research Bulletins of the American Institute of Certified Public Accountants' (AICPA)
Committee on Accounting Procedure.
Hereinafter, these pronouncements collectively are referred to as the "FASB and AICPA pronouncements."
This Statement also supersedes Statement No. 20, Accounting and Financial Reporting for Proprietary Funds
and Other Governmental Entities That Use Proprietary Fund Accounting, thereby eliminating the election
provided in paragraph 7 of that Statement for enterprise funds and business-type activities to apply post-
November 30, 1989 FASB Statements and Interpretations that do not conflict with or contradict GASB
pronouncements. However, those entities can continue to apply, as other accounting literature, post-
November 30, 1989 FASB pronouncements that do not conflict with or contradict GASB pronouncements,
including this Statement.
33
TOWN OF TIBURON
Notes to Financial Statements
June 30, 2011
Note 15 - New Pronouncements (continued)
The requirements of this Statement are effective for financial statements for periods beginning after
December 15, 2011. Earlier application is encouraged. The provisions of this Statement generally are
required to be applied retroactively for all periods presented.
The requirements in this Statement will improve financial reporting by contributing to the GASB's efforts to
codify all sources of generally accepted accounting principles for state and local governments so that they
derive from a single source.
This effort brings the authoritative accounting and financial reporting literature together in one place, with that
guidance modified as necessary to appropriately recognize the governmental environment and the needs of
governmental financial statement users. It will eliminate the need for financial statement preparers and
auditors to determine which FASB and AICPA pronouncement provisions apply to state and local
governments, thereby resulting in a more consistent application of applicable guidance in financial statements
of state and local governments.
Note 16 - Net Assets and Fund Balance Designations
The government-wide statement of net assets reports $52,510,697 of restricted net assets, of which
$619,666 is restricted by enabling legislation.
In accordance with the Town's implementation of GASB Statement No. 54, fund balance designations with
respect to governmental type funds are reported in the following classifications:
• Nonspendable - amounts that cannot be spent because they are either (a) legally or contractually
required to be maintained intact or (b), not in spendable form such as long term notes receivable.
• Restricted - amounts that can be spent only for the specific purposes stipulated by constitution,
external resource providers, or through enabling legislation.
• Committed - amounts that can be used only for the specific purposes determined by a formal action of
the Town Council, to establish, modify or rescind a fund balance commitment.
• Assigned - amounts that are constrained by the government's intent to be used for specific purposes
but do not meet the criteria to be classified as restricted or committed, as determined by a formal
action or policy of the Town Council or its appointed official.
• Unassigned - the residual classification for the government's general fund and includes all spendable
amounts not contained in the other classifications.
The Town has set aside amounts for emergency situations or revenue shortages or budgetary imbalances,
commonly referred to as revenue stabilization. The authority to set aside those amounts generally comes
from statue, ordinance, resolution, constitution or policy. Stabilization amounts may be expended with
Council approval only when certain specific circumstances exist as determined by Council at that time. At
June 30, 2011, the Town had committed $2,139,683 for revenue stabilization.
When expenditures are incurred for purposes for which both restricted and unrestricted amounts are
available, it is the Town's policy to expend restricted fund balances first. When expenditures are incurred for
purposes for which committed, assigned, or unassigned amounts are available, it is the Town's policy to
expend committed, then assigned, then unassigned amounts in that order.
34
REQUIRED SUPPLEMENTARY INFORMATION
(unaudited)
TOWN OF TIBURON
Note to Required Supplementary Information
Budgetary Comparison Information
Year Ended June 30, 2011
The Town follows these procedures in establishing the budgetary data reflected in the financial
statements:
• Prior to the close of each fiscal year, the Town Manager submits to the Town Council a proposed
operating budget for the fiscal year commencing the following July 1. The operating budget
includes proposed revenue and expenditures.
• Public hearings are conducted at Town Council meetings to obtain taxpayer comments prior to
adoption of the budget in June.
• Prior to July 1, the budget is legally adopted for all governmental fund types through Council
approved resolution.
• The Town Manager is authorized to transfer budget amounts within and between funds as
deemed desirable and necessary in order to meet the Town's needs; however, revisions that alter
the total expenditures must be approved by the Town Council. Formal budgetary integration is
employed as a management control device during the year for the governmental type funds.
• Budgets for the governmental type funds are adopted on a basis consistent with generally
accepted accounting principles. Budgeted amounts presented are as originally adopted and as
further amended by the Town Council.
35
TOWN OF TIBURON
Budgetary Comparison Information
General Fund
Year Ended June 30, 2011
Variance with
Final Budget
Budget Amounts
Actual
Positive
Resources (inflows)
Original
Final
Amounts
(Negative)
Property taxes
$ 3,467,833
$ 3,467,833
$ 4,078,464
$ 610,631
Other taxes
918,000
918,000
1,041,977
123,977
Franchise fees
437,000
437,000
509,163
72,163
Fines and penalties
88,000
88,000
168,204
80,204
Investment earnings
41,200
41,200
65,679
24,479
Intergovernmental and agency
765,160
765,160
678,386
(86,774)
Licenses and permits
837,750
837,750
834,747
(3,003)
Charges for services.
253,200
253,200
436,739
183,539
Other revenue
129,000
129,000
589,664
460,664
Amounts Available for Appropriation
6,937,143
6,937,143
8,403,023
1,465,880
Charges to Appropriations (outflow)
Town administration
1,438,548
1,438,548
1,180,565
257,983
Community development
1,003,640
1,003,640
944,949
58,691
Public safety
2,761,389
2,761,389
2,739,380
22,009
Public works
1,268,189
1,268,189
1,224,121
44,068
Legislative boards and commissions
39,500
39,500
32,099
7,401
Non-departmental
700,500
700,500
347,580
352,920
Capital improvement projects
-
-
733,346
(733,346)
Total Charges to Appropriations
7,211,766
7,211,766
7,202,040
9,726
Surplus (Deficit)
$ (274,623)
$ (274,623)
$ 1,200,983
$ 1,475,606
36
OTHER SUPPLEMENTARY INFORMATION
TOWN OF TIBURON
Schedule of Funding Progress (CaIPERS cost sharing pool)
Defined Benefit Pension Plan
Year Ended June 30, 2011
Pooled Report Format
Since the Town has less than 100 active members in each plan, it is required by CaIPERS to participate
in a risk pool. The following actuary valuation reports the activity of the risk pool as a whole, and not
the specific activity of individual members such as the Town of Tiburon.
Miscellaneous Plan - 2% at 55 Risk Pool
Accrued Liabilities (AL)
Actuarial Value of Assets (AVA)
Unfunded Liabilities (UL)
Funded Ratio (AVA/AL)
Annual Covered Payroll
UL As a % of Payroll
Safety Plan - 3% at 55 Risk Pool
Accrued Liabilities (AL)
Actuarial Value of Assets (AVA)
Unfunded Liabilities (UL)
Funded Ratio (AVA/AL)
Annual Covered Payroll
UL As a % of Payroll
Actuarial Valuation Date - Year Ended
June 30, 2008 June 30, 2009 June 30, 2010
$ 2,780,280,768
$ 2, 547, 323,278
$ 232,957,490
91.6%
$ 688,606,681
33.8%
$ 1,755,559,311
$ 1,517,609,609
$ 237, 949, 702
86.5%
$ 210, 590, 567
113.0%
$ 3,104,798,222
$ 2, 758, 511,101
$ 346,287,121
88.9%
$ 742,981,488
46.6%
$1,802,882,330
$1,520,081,328
$ 282,801,002
84.3%
$ 221,600,192
127.6%
$ 3,309,064,934
$ 2,946,408,106
$ 362,656,828
89.0%
$ 748,401,352
48.5%
$ 1,915,095,826
$ 1,628,915,283
$ 286,180,543
85.1%
$ 224,562,008
127.4%
Note - Details of the defined benefit pension plan can be found in Note 10 of the financial statements.
37
TOWN OF TIBURON
General Fund
Combining Balance Sheet
June 30, 2011
ASSETS
Cash and investments
Other receivables
Due from other funds
Notes receivable
TOTAL ASSETS
LIABILITIES
Accounts payable
Accrued liabilities
Deposits
Total Liabilities
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
Employee
Employee
New
GASB 45
Self
Capital
General Compensated
Housing
PW
OPEB
Insurance
Equip.
Operation Leave
Assistance
Facility
Reserve
Reserve
Replace.
$ 4,370,635 $ 346,462 $ - $ 2,161,383 $ 378,012 $ 320,763 $ 353,800
287,694 - - - - - -
- - - - - -
37,939
- - 800,000 - - - -
$ 4,696,268 $ 346,462 $ 800,000 $ 2,161,383 $ 378,012 $ 320,763 $ 353,800
$ 210,321 $ - $ - $ - $ - $ - $ 430
32,704 - - - - 237,000 -
234,533 - - - - - -
477,558 - - - - 237,000 430
2,139,683 -
- 346,462
800,000 - -
- 378,012
2,161,383 -
2,161,383 378,012
83,763 135,000
-+,c 10,1 1 v 0-ru,•+uc
83,763 353,370
TOTAL LIABILITIES AND
FUND BALANCES $ 4,696,268 $ 346,462 $ - $ 2,161,383 $ 378,012 $ 320,763 $ 353,800
38
Resv- Disaster
Technology Park Open Space Response
Fund Develop Mgmt. Reserve
Page 1 of 2
Streets & Traffic Capital
Drainage System Outlay
Reserve Reserve Reserve Totals
$ 449,448 $ 564,575 $ 89,121 $ 100,000 $ 1,495,287 $ 450,000 $ 267,689 $ 11,347,175
297 - - - - - - 287,991
- - - - - - - 37,939
800,000
$ 449,745 $ 564,575 $ 89,121 $ 100,000 $ 1,495,287 $ 450,000 $ 267,689 $ 12,473,105
$ 3,718 $ 28,978 $ 13,980 $ - $ 12,055 $ - $ 2,606 $ 272,088
- - - - - - 269,704
- - - - - - 234,533
3,718 28,978 13,980 - 12,055 - 2,606 776,325
800,000
- - - - - - - 2,517,695
446,027 535,597 75,141 100,000 1,483,232 450,000 265,083 6,081,688
- - - - - - 2,297,398
446,027 535,597 75,141 100,000 1,483,232 450,000 265,083 11,696,781
$ 449,745 $ 564,575 $ 89,121 $ 100,000 $ 1,495,287 $ 450,000 $ 267,689 $ 12,473,106
38
TOWN OF TIBURON
General Fund
Statement of Revenue, Expenditures and Change in Fund Balances
Year Ended June 30, 2011
Employee Employee New GASB 45
General Compensated Housing PW OPEB
Operation Leave Assistance Facility Reserve
REVENUE
Property taxes
$ 4,078,464 $ - $ - $ - $
Othertaxes
1,041,977 - - -
Franchises
509,163 - - -
Fines and penalties
168,204 - - -
Investment earnings
65,679 - - -
Intergovernmental and agency
101,770 - - -
Licenses and permits
834,747 - - -
Charges for services
352,361 - - -
Other revenue
394,304 - - -
Total Revenue
7,546,669 - - -
EXPENDITURES
Current -
Town administration
1,160,625 - - -
Community development
927,052 - - -
Public safety
2,650,977 - - -
Public works
1,223,555 - - -
Legislative boards and commissions
32,099 - - -
Non-Departmental
316,754 - - -
Capital improvement projects
384 - - -
Other expenditures
- - - -
Total Expenditures
6,311,446 - - -
Excess (Deficiency) of Revenue
Over (Under) Expenditures
1,235,223 - - -
OTHER FINANCING SOURCES (USES)
Self
Insurance
30,826
30,826
(30,826)
Operating transfers in - - - - 78,012 -
Operating transfers (out) (255,612) - - - - -
Total Other Financing Sources (255,612) - - - 78,012 -
Excess (Deficiency) of all Revenue
Over (Under) all Expenditures 979,611 - - - 78,012 (30,826)
Fund Balances - Beginning 3,239,098 346,462 800,000 2,161,383 300,000 114,589
Fund Balances - End of Year $ 4,218,709 $ 346,462 $ 800,000 $ 2,161,383 $ 378,012 $ 83,763
39
Capital
Reserve for
Disaster Streets & Traffic
Equip.
Technology
Park Open Space
Response Drainage System
Replace.
Fund
Develop Mgmt.
Reserve Reserve Reserve
-
-
381,422 -
- 110,911
-
84,378
- -
- -
36,665
-
- -
- 158,695
36,665
84,378
381,422 -
- 269,606
$ - $ 4,078,464
1,041,977
509,163
168,204
65,679
84,283 678,386
- 834,747
436,739
- 589,664
84,283 8,403,023
-
19,940
-
- -
- -
-
1,180,565
-
17,897
-
- -
- -
-
944,949
70,818
17,585
-
- -
- -
-
2,739,380
-
566
-
- -
- -
-
1,224,121
_
_
-
- -
- -
-
32,099
_
_ -
_ -
-
347,580
-
-
286,309
23,081 -
157,339 -
266,233
733,346
70,818
55,988
286,309
23,081 -
157,339 -
266,233
7,202,040
(34,153)
28,390
95,113
(23,081) -
112,267 -
(181,950)
1,200,983
1,200,983
122,200
55,400
-
- -
- -
-
255,612
_
_
(255,612)
122,200
55,400
-
- -
- -
-
-
88,047
83,790
95,113
(23,081) -
112,267 -
(181,950)
1,200,983
265,324
362,237
440,484
98,222 100,000
1,370,965 450,000
447,033
10,495,797
$ 353,371
$ 446,027 $
535,597 $
75,141 $ 100,000
$ 1,483,232 $ 450,000
$ 265,083
$ 11,696,780
Page 2 of 2
Capital
r)[ Iflav
39
TOWN OF TIBURON
Special Revenue Funds
Combining Balance Sheet
June 30, 2011
ASSETS
Cash and investments
Accrued interest receivable
Other receivables
TOTAL ASSETS
LIABILITIES
Accounts payable
Due to other funds
Total Liabilities
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
TOTAL LIABILITIES AND
FUND BALANCES
RDA Police Police COPS
RDA Housing Asset Supp Law Technical
General Set-Aside Forfeiture Enforcement Grant
$ - $ - $ 88 $ - $ 1,422
- 25,000 -
$ - $ - $ 88 $ 25,000 $ 1,422
17 010
37,939
88 (12,939) 1,422
88 $ 25,000 $ 1,422
40
Page 1 of 2
Cypress
State
State Traffic
Measure A
CA
Hollow
Gasoline
Congestion
Sales
Proposition
LLD-98
Tax
Relief
Tax
1B
Totals
$ 32,127
$
499,330
$ 24,642
$
67,817
$
7,992
$
633,418
371
-
30
81
-
482
-
575
-
-
-
25,575
$ 32,498
$
499,905
$ 24,672
$
67,899
$
7,992
$
659,475
$ 208
$
1,663
$ -
$
-
$
-
$
1,871
-
-
-
-
-
37,939
208
1,663
-
-
-
39,810
32,290
498,242
24,672
67,899
7,992
619,666
32,290
498,242
24,672
67,899
7,992
-
619,666
$ 32,498
$
499,905
$ 24,672
$
67,899
$
7,992
$
659,476
40
TOWN OF TIBURON
Special Revenue Funds
Combining Statement of Revenue, Expenditures and Change in Fund Balances
Year Ended June 30, 2011
REVENUE
Property taxes
Other taxes
Franchises
Fines and penalties
Investment earnings
Intergovernmental and agency
Licenses and permits
Charges for services
Other revenue
Total Revenue
EXPENDITURES
Current -
Town administration
Community development
Public safety
Public works
Legislative boards and commissions
Capital improvement projects
Total Expenditures
Excess (Deficiency) of Revenue
Over (Under) Expenditures
OTHER FINANCING SOURCES (USES)
Operating transfers in
Operating transfers (out)
Other
Total Other Financing Sources
Excess (Deficiency) of all Revenue
Over (Under) all Expenditures
Fund Balances - Beginning
Fund Balances - End of Year
RDA Police Police COPS
RDA Housing Asset Supp Law Technical
General Set-Aside Forfeiture Enforcement Grant
734 3,365 - - -
- - - 100,000 -
734 3,365 - 100,000
292,638
292,638
1,527,166 - - -
- - 124,905 -
1,527,166 - 124,905 -
(291,904) (1,523,801) - (24,905)
(291,904) (1,523,801) - (24,905) -
291,904 1,523,801 88 11,966 1,422
$ - $ - $ 88 $ (12,939) $ 1,422
41
Page 2 of 2
Cypress
State
State Traffic
County
Hollow
Gasoline
Congestion
Measure A California
LLD-98
Tax
Relief
Sales Tax Prop 1 B
Totals
-
220,807
-
71,962 -
292,769
178
2,574
93
236 -
7,180
16,544
-
-
- -
116,544
16,722
223,381
93
72,198 -
416,493
1,819,804
- - - - - 124,905
14,980 1,663 - - - 16,643
230,000 - 90,496 - 320,496
14,980
231,663
-
90,496 -
2,281,848
1,742
(8,282)
93
(18,298) -
(1,865,355)
1,742
(8,282)
93
(18,298) -
(1,865,355)
30,548
506,524
24,579
86,197 7,992
2,485,021
$ 32,290
$ 498,242 $
24,672 $
67,899 $ 7,992 $
619,666
41
TOWN OF TIBURON
Capital Projects Funds
Combining Balance Sheet
June 30, 2011
ASSETS
Cash and investments
Accrued interest receivable
Other receivables
Notes receivable
TOTAL ASSETS
LIABILITIES
Accounts payable
Accrued liabilities
Deposits - tenant
Due to other funds
Total Liabilities
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
TOTAL LIABILITIES AND
FUND BALANCES
State
Property
Town owned
Heritage
Town's
Tiburon
Tiburon
Prop 116
Development
Housing
& Arts
LMI
Playground
Parks
Waterfront
Tax
Units
Project
Housing
Improvement
In-Lieu
$ 25
$ 4,355
$ 182,888
$ 8,452
$ 1,105,197
$ -
$ 1,360
-
-
203
10
100
-
-
-
-
-
-
-
2,030
-
-
-
-
-
31,560
-
-
$ 25
$ 4,355
$ 183,091
$ 8,463
$ 1,136,857
$ 2,030
$ 1,360
$ - $ - $ 4,035 $ 14 $
- 9,600 -
13,634 14
879
$
- $
879
-
4,355 - - 1,135,978
- - 169,457 8,448 -
25 - - - -
25 4,355 169,457 8,448 1,135, 978
1,360
2,030 -
2,030 1,360
$ 25 $ 4,355 $ 183,091 $ 8,463 $ 1,136,857 $ 2,030 $ 1,360
42
Page , of 2
Open Planning Tiburon Storm Circulation Bunch Street Tiburon
Space Area Street Water System Grass Frontage Long Range
Acquisition Mitigation Impact Run Off Improvement Mitigation Improvement Planning Totals
$ 191,155 $ 178,878 2,104,566 $ 143,585 $ 28,020 $ 129,950 $ 2,443 $ 165,506 $ 4,246,381
229 211 20,573 172 34 156 3 308 21,999
- - - - - - - - 2,030
- - - - - - - - 31,560
$ 191,384 $ 179,089 $ 2,125,139 $ 143,757 $ 28,054 $ 130,106 $ 2,445 $ 165,814 $ 4,301,970
$ - $ - 55,995 $ 4,883 $
- $ 55,995 4,883
$ - $ - $ 4,211 $ 70,016
- - - - 9,600
4,211 79,616
191,384 179,089 2,069,145 138,874 28,054 130,106 2,445 161,603 4,042,394
- - - - - - - - 177,905
- - - - - - - - 2,055
191,384 179,089 2,069,145 138,874 28,054 130,106 2,445 161,603 4,222,354
$ 191,384 $ 179,089 $ 2,125,139 $ 143,757 $ 28,054 $ 130,106 $ 2,445 $ 165,814 $ 4,301,970
42
TOWN OF TIBURON
Capital Projects Funds
Combining Statement of Revenue, Expenditures and Change in Fund Balances
Year Ended June 30, 2011
State
Property
Town owned
Heritage
Town's
Tiburon
Tiburon
Prop 116
Development
Housing
& Arts
LMI
Playground
Parks
Waterfront
Tax
Units
Project
Housing
Improvement
In-Lieu
REVENUE
Property taxes
$ -
$ -
$ -
$ -
$ -
$ -
$ -
Other taxes
-
-
-
-
-
-
-
Franchises
-
-
-
-
-
-
-
Fines and penalties
-
-
-
-
-
-
-
Investment earnings
-
-
891
46
3,995
6
Intergovernmental and agency
-
-
-
-
-
16,228
-
Licenses and permits
-
-
-
-
-
-
-
Charges for services
-
-
-
-
-
-
-
Other revenue
-
-
91,050
4,455
230
-
-
Total Revenue
-
-
91,941
4,501
4,225
16,228
6
EXPENDITURES
Current -
Town administration
-
-
61,067
-
7,953
-
-
Community development
-
-
-
-
-
-
-
Public safety
-
-
-
-
-
-
-
Public works
-
-
-
-
-
32
-
Legislative boards and commissions
-
-
-
7,187
-
-
-
Capital improvement projects
-
-
-
-
-
-
-
Total Expenditures
-
-
61,067
7,187
7,953
32
-
Excess (Deficiency) of Revenue
Over (Under) Expenditures
-
-
30,874
(2,686)
(3,728)
16,196
6
OTHER FINANCING SOURCES (USES)
Operating transfers in
-
-
-
-
-
-
-
Operating transfers (out)
-
-
-
-
-
-
-
Proceeds of long-term debt
-
-
-
-
-
-
-
Other
-
-
-
-
-
-
-
Total Other Financing Sources
-
-
-
-
-
-
-
Excess (Deficiency) of all Revenue
Over (Under) all Expenditures
-
-
30,874
(2,686)
(3,728)
16,196
6
Fund Balances - Beginning
25
4,355
138,583
11,134
1,139,706
(14,166)
1,354
Fund Balances - End of Year
$ 25
$ 4,355
$ 169,457
$ 8,448
$ 1,135,978
$ 2,030
$ 1,360
43
Page 2 of 2
Open
Planning
Tiburon
Storm
Circulation
Bunch
Street
Tiburon
Space
Area
Street
Water
System
Grass
Frontage
Long Range
Acquisition
Mitigation
Impact
Run Off
Improvement
Mitigation
Improvement
Planning
Totals
734
1,029
9,708
1,036
101
669
14
982
19,211
-
-
-
-
-
-
-
-
16,228
-
-
474,229
18,553
-
-
-
-
492,782
-
-
-
-
-
-
-
55,452
151,187
734
1,029
483,937
19,589
101
669
14
56,434
679,408
-
-
-
-
-
-
-
-
69,020
-
-
-
-
-
-
-
950
950
-
-
-
-
-
-
-
-
32
-
-
-
-
-
-
-
-
7,187
-
-
425,116
40,600
-
-
-
74,646
540,362
-
-
425,116
40,600
-
-
-
75,596
617,551
734
1,029
58,821
(21,011)
101
669
14
(19,162)
61,857
734
1,029
58,821
(21,011)
101
669
14
(19,162)
61,857
190,650
178,060
2,010,324
159,885
27,953
129,437
2,431
180,765
4,160,496
$ 191,384
$ 179,089
$ 2,069,145 $
138,874 $
28,054
$ 130,106
$ 2,445
$ 161,603
$ 4,222,353
43
TOWN OF TIBURON
1505 Tiburon Boulevard
Tiburon, CA 94920
To: Mayor & Members of the Town Council
From: Community Development Department
Town Council Meeting
January 18, 2012
Agenda Item: Cc
Subject: Annual Reporting of Development Impact Fees Pursuant to the
California Government Code
Reviewed by:
BACKGROUND
Similar to most cities and counties in California, the Town of Tiburon imposes public facilities
fees on development projects during the approval process. Certain of these fees are categorized
as "development fees" under Section 66000 et seq. of the California Government Code. Section
66006 of that code requires that specific data regarding development fees is made available to the
public within 180 days following the end of each fiscal year, with a public meeting held on the
matter at the next regularly scheduled meeting following release of the data. This report sets
forth the required annual data reporting for the Town's development fee accounts for Fiscal Year
2010-2011, which closed on June 30, 2011.
ANALYSIS
The Town of Tiburon imposes four categories of fees that could qualify as development fees.
These categories are 1) traffic impact fees 2) street impact fees 3) affordable housing in-lieu fees
and 4) stormwater runoff fees. Park and recreation in-lieu fees, which the Town also collects, are
not defined as development fees in the statute. Reporting data for each of the Town's
development fee categories is shown below.
Traffic Mitigation Funds
Traffic mitigation fees have been collected by Town since at least 1980; the two current fee
accounts were established in 1996, each addressing different portions of the Tiburon Planning
Area. The Town Council received a mandatory five-year report on these funds in January 2007
and made findings regarding the future use of unexpended funds in these accounts; the next
scheduled five-year review is a related item on this agenda. In March 2007, an updated Traffic
Mitigation Fee Schedule based on projections from the Town's General Plan Tiburon 2020 went
into effect. The two traffic mitigation accounts and the required data for this annual report are as
follows:
Circulation System Improvement Fund (CSIF): This fund contains the collected exactions for
construction of public traffic improvements in the incorporated portions of the Tiburon Planning
Area. The fee varies depending on the location of the project in relation to intersections
identified in the General Plan Circulation Element as requiring improvement. The fee varies
from $0 per PM peak trip to $ 5,278 per PM peak trip.
TIBURON CIRCULATION SYSTEM IMPROVEMENT FUND
Fund Balance, July 1, 2010
Revenues:
Fees Collected $0
Interest Income 101
TOTAL REVENUES
Expenditures: $0
TOTAL EXPENDITURES
Fund Balance, June 30, 2011
$27,953
$101
$28,054
In the adopted Fiscal Year 2011-12 budget, the Town has programmed $15,000 in expenditures
from the Tiburon Circulation System Improvement Fund for the purpose of funding a
contribution to CalTrans for in-ground flashing beacons at Stewart Drive and Tiburon Boulevard,
which has been carried over from FY 2010-2011. Sufficient funds are anticipated to construct
these improvements. No inter-fund loans or transfers occurred from this account for FY2010-11
and no refunds from this account were issued in FY 2010-11.
Planning Area Mitigation Fund (PAMF): This fund contains the collected exactions for public
traffic improvements in portions of the Tiburon Planning Area outside of the Town's corporate
limits. The fee varies depending on the location of the project in relation to intersections
identified in the General Plan Circulation Element for improvement. The fee varies from $0 per
PM peak trip to $361 per PM peak trip.
TIBURON PLANNING AREA MITIGATION FUND
Fund Balance, July 1, 2010
Revenues:
Fees Collected $0
Interest Income $1,030
TOTAL REVENUES
Expenditures: $0
TOTAL EXPENDITURES
Fund Balance, June 30, 2011
$178,060
$1,030
$179,090
l:'` It3E _
The FY 2011-12 Town budget does not contain any expenditures from this account. Additional
future projects to which these funds would be contributed include a merge/acceleration lane at the
Tiburon Boulevard/Cecilia Way intersection and capacity improvements at the Tiburon
Boulevard/Redwood Highway Frontage Road intersection. These improvements are set forth in
the General Plan Circulation Element, but are likely to be at least five years away. The cost of
these improvements will exceed funds available at this time. No inter-fund loans or transfers
occurred in this account for FY2010-11 and no refunds from this account were issued in FY
2010-11.
Street Impact Fund
The street impact fee initially went into effect in July 1999. This fee partially off-sets the Town's
costs of public roadway maintenance by assessing a fee of 1.0% (.01) on the valuation of all
building permits issued by the Town. A project with a $100,000 building permit valuation would
therefore be subject to a street impact fee of $1,000.
TIBURON STREET IMPACT FUND
Fund Balance, July 1, 2010 $2,010,325
Revenues:
Fees Collected $474,229
Interest Income $9,707
Refund/Reimbursement $0
TOTAL REVENUES $483,936
Expenditures: $425,116
TOTAL EXPENDITURES ($425,116)
Fund Balance, June 30, 2011 $2,069,145
EXPENDITURES
Projects completed FY 2010-11: Cost % from Fund
Annual Pavement Management Program $425,116 57%
Total Projects FY 2010-11 $425,116 57%
For FY 2011-12, the Town has identified in its adopted budget $200,385 in planned street
improvement projects to be funded by the Street Impact Fund. These improvements are expected
to be underway and/or completed in FY 2011-12. The Town maintains a Pavement Management
Program (PMP), which analyzes the condition of the Town's streets and suggests appropriate
repair/replacement techniques based on this analysis. In 2006,.the Town embarked on an
aggressive program to eliminate its "failed" street segments, which has been successfully
completed. The Town's overall Pavement Condition Index (PCI) now stands at 73, up from a PCI
of 66 in 2006. The PCI is expected to rise further when several streets in the Del Mar
Undergrounding District Project area are resurfaced in the near future. No refunds or transfers
were issued from this account in FY 2010-2011. The Town Council received a mandatory five-
year report on these funds in January 2010; the next such report will be due in January, 2015.
Affordable Housing In-Lieu Fund
This fee is collected either at the subdivision map or building permit stage, at the option of the
developer. Its revenues are used for the design and construction of permanently affordable
housing units or for other actions that would directly preserve, conserve, rehabilitate, or increase
the supply of affordable units in the Tiburon Planning Area. The fee is calculated using a
formula contained within Title IV, Chapter 16 (Zoning) of the Tiburon Municipal Code. The
formula contains several variables (such as interest rates) and the amount of the fee can vary over
time depending on these variables. Generally, the in-lieu fee amount ranges from $425,000 to
$475,000 for each required affordable unit that is not built, dependent upon prevailing interest
rates and other variables at the time of calculation. A project creating 12 or more units or lots
would be responsible to provide 20% affordable units or pay the resulting in-lieu fee. Projects
that create 7 through 11 units would be responsible for providing 15% affordable units. Projects
that create 2 through 6 new lots or units pay a prorated share of the in-lieu fee, for example, a 6-
unit project would pay 0.9 of the in-lieu fee for an affordable unit not built. It is unclear whether
affordable housing in-lieu fees are a "development fee" as defined in state law; however, the
following information is public record.
AFFORDABLE HOUSING IN-LIEU FUND
Fund Balance, July 1, 2010 $1,139,706
Revenues:
Sale of Town Owned Unit $0
Interest Income $4,226
TOTAL REVENUES $4,226
Expenditures:
Marin Renters Rebate $4,018
Bank Fees $248
Marin Housing JPA $3,687
TOTAL EXPENDITURES ($7,953)
Fund Balance, June 30, 2011 $1,135,979
The Town Council received a mandatory five-year report on these funds in January 2011 and
another such a report is required in January 2016.
For FY 2011-12 the Town has $24,725 in expenditures planned from the Affordable Housing In-
Lieu Fund, primarily for ongoing maintenance of existing units. Several affordable housing sites
are identified in the Housing Element of the Tiburon General Plan, and as developers move
forward with actual projects, the housing in-lieu funds collected will be expended toward
affordable housing projects. No inter-fund loans or transfers occurred in this account for
FY2010-11, and no refunds from this account were issued in FY 2010-11.
Stormwater Runoff Fund
The Town adopted a Stormwater Runoff impact fee in 2004 and began collecting fees in 2005.
The stormwater impact fee helps recover the costs of upgrading the Town's public storm drain
system to accommodate additional runoff caused by new construction. The fee is $1.00 per
square foot of new impervious surface created by construction projects. The Town Council
received a mandatory five-year report on these funds in January 2011; the next such report will be
due in January, 2016.
STORMWATER RUNOFF FUND
Fund Balance, July 1, 2010 $159,885
Revenues:
Fees Collected $18,553
Interest Income $1,036
TOTAL REVENUES $19,589
Expenditures:
Storm Drainage Improvements $30,380
Railroad Marsh Maintenance $10,220
TOTAL EXPENDITURES ($40,600)
Fund Balance, June 30, 2011 $138,874
For FY 2011-12 the Town has $115,000 in expenditures planned from the Storm Water Runoff
Fund for culvert and storm drain repairs and other improvements identified in the Tiburon Storm
Drain Master Plan. No inter-fund loans or transfers occurred in this account for FY2010-11, and
no refunds from this account were issued in FY 2010-11.
RECOMMENDATION
Staff recommends that the Town Council accept the report.
Prepared By: Scott Anderson, Director of Community Development
S: (Administration I Town Councill Staff Reports 12012 Uan 18 Drafts Development fee annual reporting FY2010-11. doc
TOWN OF TIBURON
1505 Tiburon Boulevard
Tiburon, CA 94920
To: Mayor & Members of the Town Council
From: Community Development Department
Subject: Traffic Mitigation Fee Findings
Reviewed by:
BACKGROUND
Town Council Meeting
January 18, 2012
Agenda Item: cc,
The Town began collection of its current cycle of traffic mitigation fees in FY 1996-97, pursuant
to Town Council Resolution No. 3162, effective July 15, 1996. State law requires that every five
(5) years the legislative body make certain findings regarding any unexpended funds in a
development fee account. The last five-year report for unexpended traffic mitigation fees was
made in 2002. This report sets forth the current round of five-year findings required by law.
These findings are memorialized in the draft Resolution attached as Exhibit 1.
TRAFFIC MITIGATION FEE ACCOUNTS
The Tiburon General Plan Circulation Element contains a list of "Proposed Circulation
Improvements" necessary to keep the Town's major intersections operating at acceptable levels
of service. Some of the listed improvements are located within Town corporate limits while
others are located within the unincorporated "Planning Area" of the Town of Tiburon. Therefore,
the Town has created two traffic mitigation fee accounts into which fee exactions from new
development are deposited; one account for "in-Town" projects and the other for "Planning Area"
projects. These accounts are as follows:
Circulation System Improvement Fund (CSIF): This fund collects exactions for
improvements within the Town's corporate limits. The current balance is approximately
$110,952.
Planning Area Mitigation Fund (PAMF): This fund collects exactions for improvements
within the unincorporated portions of the Tiburon Planning Area. The current balance is
approximately $242,609.
ANALYSIS
State law requires the following topics to be addressed, and findings made, with respect to
unexpended funds in the Town's traffic mitigation fee accounts. In making the findings,
reference to existing public documents containing the pertinent information is allowed under the
State law.
1. Purpose of the Fees
The Town Council finds that the purpose of the fees is to maintain major intersections within the
Tiburon Planning Area operating at acceptable levels of service. Acceptable levels of service are
set forth on p. 5-9 of the General Plan Circulation Element; the list of specific improvements
required to maintain such levels of service is set forth on pp. 5-19 through 5-21 of the Circulation
Element. The General Plan Circulation Element is available for public review at Tiburon Town
Hall and on the Town's website at www.ci.tiburon.ca.us.
2. Reasonable Relationship Between the Fees and the Purpose for which they are Charged
All traffic mitigation fees are based on the pro rata share of traffic impact for each development
project from which the fees are exacted. The Town Council finds that the justification and the
mechanism for calculating fees are adequately set forth in Town Council Resolution No. 02-2007,
available for public review at Tiburon Town Hall. Further detail is available in the Tiburon
Traffic Mitigation Fee Program (TMF) Update Report (hereafter "Update Report"), dated
November 2006, prepared by Fehr & Peers, available for public review at Tiburon Town Hall and
on the Town's website at www.ci.tiburon.ca.us.
3. Sources and Amounts of Funding Anticipated to Complete Financing of Improvements
The total cost estimate for the complete list of improvements in the Circulation Element is
$3,305,692 (in July 2006 dollars). The Town acknowledges that funding has not been identified
for all of the circulation improvements set forth in the Circulation Element as necessary to
maintain acceptable levels of service.
This is largely because the amount of remaining development potential in the Tiburon Planning
Area is relatively small, while circulation improvements are quite expensive. Furthermore, not
all anticipated future traffic generation will be caused by new development; new development
pays only its fair share. The Town is aware that other sources of funding, including from the
State Highways Division (Caltrans), Marin County Congestion Management Agency,
Metropolitan Transportation Commission, County of Marin, City of Mill Valley, City of
Belvedere, and miscellaneous other grant funding sources will be required to supplement the
Town's traffic mitigation fees and any available Tiburon General Fund revenues in constructing
the required improvements. The amount of funding needed from other sources is several million
dollars, most of which would be focused at or near U. S. Highway 101.
With respect to the CSIF, the Town has budgeted in its FY2011-2012 Capital Improvement
Program for the Stewart Drive @ Tiburon Boulevard crosswalk improvement ($15,000). The
s j i
Town has also accepted "concept drawings" for the widening of Tiburon Boulevard at the Trestle
Glen Boulevard intersection, estimated at approximately $1.8 million in cost. The cost of these
projects would exceed the available funds in the CSIF. The Town Council finds that until such
time as adequate funds are accumulated or other funding sources secured, the Town will not
proceed with completion of all these improvements.
With respect to the PAMF, the Town has no budget allocations in its FY 2011-12 Capital
Improvement Program. The Town recently contributed $100,000 toward capacity improvements
at the southbound off-ramp of U. S. Highway 101 at the East Blithedale Avenue/Tiburon
Boulevard intersection, supplementing the larger contributions by the County of Marin and
Caltrans. For the future, Redwood Highway Frontage Road @ Tiburon Boulevard improvements
identified in the General Plan are estimated to cost approximately $465,000, and a Cecilia Way
@ Tiburon Boulevard merge-acceleration lane is estimated to cost. The Town Council finds that
the cost of these projects far exceeds the amount of money in the Town's PAMF account;
therefore, the Town will not expend this money until such time as sufficient funds are identified
to carry out the projects. The Town intends to contribute to these efforts at such time as funds are
available to proceed. However, a major contribution of funds from sources other than the Town
of Tiburon will be required to make the Frontage Road improvements possible.
4. Approximate Dates When Necessary Funding is Anticipated to be Deposited
This date will vary for each circulation improvement project. Many of the signalization
improvements will not be possible until such time as a particular intersection meets Caltrans
warrants for signalization. Other projects, such as Redwood Highway Frontage Road
improvements, will largely be dependent upon Caltrans (State) and County of Marin timing and
funding. The Town Council finds that due to the cost and complexity of major projects, it is not
possible to provide specific dates for the securing of additional funds necessary to complete the
improvements. Ballpark estimates for the Frontage Road improvements are up to 10 years, while
localized Tiburon Boulevard improvements could be completed anywhere within the five years
depending on traffic conditions. A brief status report on specific improvements is provided
below.
STATUS REPORT ON SPECIFIC CIRCULATION ELEMENT IMPROVEMENTS
U. S. Highway 101 SB Off-Ramp
This project has been completed.
Reed Ranch Road Merge-Acceleration Lane
This project has been completed.
Gilmartin Drive Right-Turn Lane
A dedicated right turn lane from Gilmartin Drive onto westbound Tiburon Boulevard is proposed
to be installed as part of the Ling (Stony Hill) residential development project. The Tentative
l~' 4 F A. ~..i U
11, V
Subdivision map for that project has been approved and the preliminary design for the dedicated
right turn lane has been favorably reviewed by the Town.
Signalization of Mar West Street
Signal warrant analyses and traffic studies have shown that the Tiburon Boulevard/Mar West
Street intersection is unlikely to meet warrants necessary for signalization for several years to
come, although the Town will continue to monitor the situation. The Town continues to collect
development fees for the eventual construction of this improvement.
Tiburon Boulevard Widening at Trestle Glen Boulevard
The Town continues to collect development fees for the eventual construction of this
improvement, which would create a second west-bound storage lane on Tiburon Boulevard from
the intersection as far to the east as practicable toward Stewart Drive.
RECOMMENDATION
Staff recommends that the Town Council adopt the Resolution.
EXHIBITS
Draft Resolution.
Prepared by: Scott Anderson, Director of Community Development `1
S: Wministration lTown CouncibStaffReports12012Uan 18 Drafts Itrafficfeefindings report.doc
I... '
RESOLUTION NO. XX-2012
A RESOLUTION OF THE TOWN COUNCIL
OF THE TOWN OF TIBURON MAKING CERTAIN FINDINGS REGARDING FEES
COLLECTED FOR TRAFFIC MITIGATION PURPOSES
The Town Council of the Town of Tiburon does hereby resolve as follows:
WHEREAS, the Town of Tiburon has collected certain traffic mitigation fees
since adoption of Resolution 3162 in 1996. Pursuant to the California Government Code, the
Town Council is required to make certain findings every five years relative to unexpended funds
collected for such purposes; and
WHEREAS, the Town has prepared the required documentation regarding the
fees and such documentation has been available for public review for at least fifteen (15) days
prior to the public hearing; and
WHEREAS, the Town Council held a duly-noticed public hearing on this matter
on January 18, 2012.
NOW, THEREFORE, BE IT RESOLVED, by the Town Council of the Town of
Tiburon does hereby make the following findings relative to its unexpended traffic mitigation
fees.
Purpose of the Fees. The Town Council finds that the purpose of the traffic
mitigation fees is to maintain major intersections within the Tiburon Planning
Area operating at acceptable levels of service. Acceptable levels of service are set
forth on p. 5-8 of the General Plan Circulation Element; the list of specific
improvements required to maintain such levels of service is set forth on pp. 5-19
through 5-21 of the Circulation Element. The General Plan Circulation Element
is available for public review at Tiburon Town Hall and on the Town's website at
www.ci.tiburon.ca.us.
2. Reasonable Relationship Between the Fees and the Purpose for which they are
Charged. All traffic mitigation fees are based on the pro rata share of traffic impact
for each development project from which the fees are exacted. The Town Council
finds that the justification and the mechanism for calculating fees are adequately set
forth in Town Council Resolution No. 02-2007, available for public review at
Tiburon Town Hall. Further detail is available in the Tiburon Traffic Mitigation Fee
Program (TMF) Update Report (hereafter "Update Report"), dated November 2006,
prepared by Fehr & Peers, available for public review at Tiburon Town Hall and on
the Town's website at www.ci.tiburon.ca.us.
Tiburon Town Council Resolution Nom-2012 --1--12012
3. Sources and Amounts of Funding Anticipated to Complete Financing of
Improvements. The total cost estimate for the complete list of improvements in
the Circulation Element is $3,305,962 in July 2006 dollars. The Town
acknowledges that funding has not been identified for all of the circulation
improvements set forth in this Element as necessary to maintain acceptable levels
of service. This is largely because the amount of remaining development potential
in the Tiburon Planning Area is relatively small, while circulation improvements
are quite expensive. Furthermore, not all anticipated future traffic generation will
be caused by new development; new development pays only its fair share. The
Town is aware that other sources of funding, including from the State Highways
Division (Caltrans), Marin County Congestion Management Agency,
Metropolitan Transportation Commission, County of Marin, City of Mill Valley,
City of Belvedere, and miscellaneous other grant funding sources will be required
to supplement the Town's traffic mitigation fees and any available Tiburon
General Fund revenues in constructing the required improvements. The amount
of funding needed from other sources is several million dollars, most of which
would be focused at or near U. S. Highway 101.
With respect to the CSIF, the Town has budgeted in its FY2006-2007 Capital
Improvement Program for the Reed Ranch Road @ Tiburon Boulevard
merge/acceleration lane improvement ($70,000) and the traffic warrants analysis
($15,000) for Mar West Street @ Tiburon Boulevard. The Town has also accepted
"concept drawings" for the widening of Tiburon Boulevard at the Trestle Glen
Boulevard intersection, estimated at approximately $1.8 million in cost. The cost
of these projects would exceed the available funds in the CSIF. The Town
Council finds that until such time as adequate funds are accumulated or other
funding sources secured, the Town will not proceed with completion of all these
improvements.
With respect to the PAMF, the Town has entered into a written agreement with
Caltrans to contribute $100,000 toward capacity improvements at the southbound
off-ramp of U. S. Highway 101 at the East Blithedale/Tiburon Boulevard
intersection. The County of Marin and Caltrans are paying for the balance of this
improvement, which is estimated to cost $5.1 million. In addition, Redwood
Highway Frontage Road @ Tiburon Boulevard improvements are estimated to
cost approximately 465,000. The Town Council finds that the cost of these
projects far exceeds the amount of money in the Town's PAMF account;
therefore, the Town will not expend this money until such time as sufficient funds
are identified to carry out the project. The Town intends to contribute to this
effort at such time as funds are available to proceed. However, a major
contribution of funds from sources other than the Town of Tiburon will be
required to make this improvement possible.
Tiburon Town Council Resolution No.xx-2012 --1--12012 2
4. Approximate Dates When Necessary Funding is Anticipated to be Deposited.
This date will vary for each circulation improvement project. Many of the
signalization improvements will not be possible until such time as a particular
intersection meets Caltrans warrants for signalization. Other projects, such as
improvements to U. S. Highway 101 interchanges, and the Redwood Highway
Frontage Road, will largely be dependent upon Caltrans (State) and County of
Marin timing and funding. The Town Council finds that due to the cost and
complexity of major projects, it is not possible to provide specific dates for the
securing of additional funds necessary to complete the improvements. Ballpark
estimates for the U. S. Highway 101 improvements are completion within five (5)
years, while localized Tiburon Boulevard improvements are likely to be
completed anywhere within the next one (1) year to five (5) years.
PASSED AND ADOPTED at a regular meeting of the Town Council of the Town
of Tiburon, State of California, held this 18th day of January, 2012, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
JIM FRASER, MAYOR
TOWN OF TIBURON
ATTEST:
DIANE CRANE IACOPI, TOWN CLERK
S: l MministrationlTown CouncihStaff Reports12012Van 18 Drafisltrafc fees findings reso 2012.doc
Tiburon Town Council Resolution Nom-2012 --1--12012 3
TOWN OF TIBURON
1505 Tiburon Boulevard
Tiburon, CA 94920
To:
From:
Subject:
Reviewed By:
BACKGROUND
Mayor and Members of the Town Council
Community Development Department
Town Council Meeting
January 18, 2012
Agenda Item: cc
Consideration of Resolution Establishing Zero Waste Goals
In December 2009, the Marin County Hazardous and Solid Waste Management JPA published a
Zero Waste Feasibility Study that identified programs member agencies and the JPA could
implement to significantly reduce the amount of waste going to landfills. The JPA subsequently
prepared a Zero Waste Toolkit to assist its member agencies in adopting the following:
1. A Zero Waste Resolution containing landfill reduction (diversion) goals;
2. A model Extended Producer Responsibility and Environmentally Preferable
Purchasing Resolution;
3. A model Construction and Demolition (C&D) Debris Ordinance;
4. A model Commercial and Multi-Family Recycling Ordinance; and
5. Model Franchise Agreement Language.
To encourage member cities to adopt and implement these model waste reduction strategies, the
JPA created a grant program with funding based on the jurisdictions' relative population. At its
meeting of April 20, 2011, the Town Council authorized the Associate Planner to submit an
application for a $13,000 grant to the JPA for the Zero Waste Grant program to cover staff costs
for adoption and implementation of the Zero Waste Resolution, C&D Ordinance and Commercial
and Multi-Family Recycling Ordinance. This application was filed with the JPA on April 27,
2011 and approved by the JPA Board on May 26, 2011. The Zero Waste Resolution is the first
document ready for consideration by the Town Council.
ANALYSIS
The JPA's Zero Waste initiatives are consistent with the Town's waste reduction objectives set
forth in the 2011 Climate Action Plan which includes the following actions (see Exhibit 2):
• Adopt a policy to achieve zero waste going to landfills;
• Endorse an extended producer responsibility resolution as proposed by the JPA;
• Provide education and publicity about reducing waste and available recycling services;
TOWN OF TIBURON PAGE 1 OF 2
o'o,f') .£)1.11)c N"ic t 11 i
l 2012
• Adopt local amendments to the 2010 California Green Building Standards Code to require
50% construction and demolition waste diversion for construction, demolition and
renovation projects, as proposed in the JPA's model ordinance;
• Adopt and enforce a multi-family dwelling and business recycling ordinance;
• Review and revise the Town's franchise agreement with its waste hauler to ensure waste
reduction and diversion rates are maximized;
• Promote commercial and residential composting;
• Strengthen recycling programs, purchasing policies, and employee education at Town
facilities.
The purpose of the Zero Waste Resolution is to commit the member agencies of the JPA to
common waste reduction goals and participation in a JPA strategic plan to implement programs
to achieve these goals. The JPA Zero Waste Feasibility Study indicates a goal of 80 percent
waste reduction [diversion from landfill] by 2012, which has already been achieved, and a goal of
100 percent reduction by 2025. The City of San Rafael recommended a 94% diversion goal by
2025, as previous background materials to the JPA Feasibility Study referenced 94 percent
landfill diversion by 2025. Town staff agrees that a 94% diversion goal is more realistic, since
achieving 100% diversion is dependent not only on being very successful at implementing the
JPA's feasibility study programs, but also on a significant reduction in "upstream" waste over
which the Town and JPA have little or no control. JPA staff has agreed that adoption of a 94%
diversion goal for 2025 is appropriate. The draft resolution (Exhibit 1) also states that it is the
Town's ultimate goal to attain 100% diversion.
FINANCIAL IMPACT
The staffing costs of adoption and initial implementation of the Zero Waste Resolution will be
recovered through the JPA's Zero Waste Grant Program.
RECOMMENDATION
Staff recommends that the Town Council:
1. Move to adopt the Resolution
Exhibits: 1. Draft Zero Waste Resolution
2. Climate Action Plan Section 3.4: Waste Reduction, Recycling and Zero Waste
Prepared By: Laurie Tyler, Associate Planner
RESOLUTION NO.
A RESOLUTION OF THE TOWN COUNCIL OF THE
TOWN OF TIBURON ADOPTING ZERO WASTE GOALS
WHEREAS, the County of Marin and each community within the County emit greenhouse
gases associated with the decomposition of waste; and
WHEREAS, in 2005, approximately 13.9% of greenhouse gases emitted were attributed from
both government and community operations of the town of Tiburon; and
WHEREAS, the California Integrated Waste Management Act of 1989 (AB 939) required that
all California jurisdictions achieve a landfill diversion rate of 50% by the year 2000, and reduce, reuse,
recycle, and compost all discarded materials to the maximum extent feasible before any land-filling or
other destructive disposal method is used; and
WHEREAS, Marin County has established itself as a State leader in waste diversion and
sustainability practices by exceeding the requirements of AB 939 to achieve a 77% diversion rate in
2004 and is constantly looking for innovative ways to decrease waste; and
WHEREAS, in 2001 the California Integrated Waste Management Board set a goal of Zero
Waste in its strategic plan for the state; and cities, councils, counties, and states worldwide have adopted
a goal of achieving zero waste, including the local counties of San Francisco, Santa Cruz, San Luis
Obispo, and Del Norte in California and the cities of Palo Alto, Oakland and Berkeley; and
WHEREAS, strategies to reach zero waste can help to promote the over-arching goal of each
generation leaving less of an ecological footprint on the earth than its predecessors; and
WHEREAS, on April 20, 2011 the Tiburon Town Council adopted the Tiburon Climate Action
Plan, which includes waste reduction objectives in addition to community and government operation
mitigation measures focused on waste diversion and reduction.
NOW THEREFORE, BE IT RESOLVED that the Town of Tiburon hereby establishes goals
of 80% landfill diversion by the end of 2012, and 94% landfill diversion by the end of 2025; and
BE IT FURTHER RESOLVED that the Town of Tiburon commits itself to the ultimate goal of
Zero Waste, whereby no materials are land-filled, but instead are fully recycled, repaired and/or reused;
and
BE IT FURTHER RESOLVED that the Town of Tiburon, through the Solid Waste
Management JPA, will support the implementation and progressive refinement and strengthening of the
Regional Integrated Waste Management Plan and the development of a Strategic Plan that will provide
guidance in the planning and decision-making process to achieve the JPA's Zero Waste Goal.
TIBURON TOWN COUNCIL RESOLUTION NO.
PASSED AND ADOPTED at a regular meeting of the Town Council on January 18, 2012, by
the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
JIM FRASER, MAYOR
TOWN OF TIBURON
ATTEST:
DIANE CRANE IACOPI, TOWN CLERK
TIBURON TOWN COUNCIL RESOLUTION NO.
it
,-5
I~
O
C]
C)
C
N
cu
(1)
C
Q N
~
O CD
n N
c
2
~ N
0 O
CD
N
CD) cm
C C
cu U
cCS
O
O N_
O
j N
CD O
9 CO
O C7.
N N
O
E
CD
2 `5
~ O
Q C
O
~ i
CJ j
O
N
cz
O
L
N
C
ca
cm
U
T
U
Cu
C
O
U
CJ
cA
cc$
d-
C`7
O
4-
co
cz
U
CD
U
-
v
o
I-
O
Oc
O
C
O
cu
O
C1
cc
U)
C
L-
O
O
C)
-
:6
U
O
0
C
U
'C
=3
-cc
O
a)
O
"
Q
C
O
i
CK5
co
M
C
E
O
CO
-
O
CL)
C
O
aD
E
(3
y-
E
°
cu
O
(1)
a
75
cn
O
c
l)
~
p
CD
O
o
~
N
Q
m
Cp
m
O
O
cz
O
(:L)
CM
O
cn
Q
c
C2
Cl)
CC
S
CZ
U
O
O
cc
(a)
f--
W
C
O
O
C/3
U
Cc
cn
O
a)
E
_SD
a)
p
O
co
c
O
i CZ
O -
E
O
ca
C)
cz
a)
~
4)
O
Q
E
O
p
O
O
C2
cn
5
C
O
O
C
C
cu
a5
c
E
C
C
O
U
a~
O
E
a) x
2) O
~
CL)
-C-
N
cC
_
"O
Q-
En
ca
c
(1)
OJ
O
2
CL)
U
C
w~-+
CL)
2
CJ
°
E
co
C-)
E
p
_
"O
O
cz
E
o
CQ
Q
O
~
L
O
L
C7
~
~
Q
5,
C
C
C
C)
O
L
U
L
co
E
M
4-
Q
cn
,
a)
cn
m
a
U
U
CL)
(1)
N
U
C
U
-
c='
cv
O
E
O
4-
4--;
U)
as
`
c
a~
cn
O
E
-
CD
co
CD
O
C
O
E
CN
O
`
cu
O
Q
CD
a)
O
Q
CU
a'
E
O
'J
C
cap
cn
O
O
O
U
cu
a~)
O'
co
=
CJ
O
CD-
~2
~
E
C)
cnn
O
Cn
CI
~
~
CZ
Q)
w
~
C
C
L
cu
O
O
E
CD-
E
n
O
N
O
U
C
~
Lij
Q
O
cu
~
cn
c
c
-C
O
C
p
a,
O7
(
O
ca_
V)
a)
-C
0
E
L
p
Z
L
U
I
Z)
C2
i
p
C
O
U
:
O
O
W
C
C)
O
Q
c
0
co
Q
c
CC
C-
-C
Q
C
C3
cn
c
CJ
O
=
O
O
E
7C
`
U
N
O
O
O
O
cn
a)
CD
-V
cn
O
cn
EE
=
15
E
-ID
CD
O
L
j
L
CC
~
'Q
E
cn
cis
(D
c
U)
E
_
O
O
C)
o
a)
c~
E
U
C~
CL)
M)
.N
_
C
L
C)
C
CZ
'cC
7C3
CD
-
L)
O
O
-p
O
-
-p
'
C~
O
"
CZ
~
Co
c
N
.
O
E
Q
O
(D
C
L
-2
C
C)
c
cn
-0
O
CZ
O
F-
L
CL
CJ
C
N c
cn E C
> Q) Ca
C2
CLO E
a-, O
C 4O cu
O
O C
O
C CD `
> o
'C O _0 N
o ~
U) U3
cz
O "O p CZ
N Co
O
C 4-
O i CD CD
CJ cm O
c~ =3 i
CZ =
O +-2 Cl) CD
C
U) CIO =3
cz cz _0 U
cu ca
a) A.-' E
CSC
c O
- a)
2 CD
E
E C)
m 3: -M o
- ~ N
C U CZ CZ
U
O E
-0 CU
- L L
cm
O cz
O Q cn
C, C1
C
C
CD 4- C
Fes- ` U
Q
U
4
o cm
Lo
F- W .O
CD U)
a) cz >
Q cn
c
o
a
4-=
C')
CC$
U
U
V T C
j
N
Cu
Z' cO E
U
C)
cz -C3
O
4- cn
O
C)
N
cm CD
-C
Q~ ca
Q ` CD
CJ
U O
CD
O
O
07 C O
CD 00
CD
i
N -Q >
cis 'C
~
i
C H
O C
l
I
O
F-
M co Cn o I
'O U
r' Ln CO co
_I
.
-tt -ct 00 -i
C
C7
2
CD
{
i
i
o :
Ln
N
C
J
O ]
O
O
co
.
y
Co
Ni
C
o
cn W•.
E ca >
co
CD!
J .
cm
O
cn O cm
cc co N
C1 E
c
O
C
o
o
C)
E
:.Q)
_ C
O
Q y
J 'C
GJ ' J=
Cvj
> a) C)
M
~ N
y
co
U U
Q
M M
:L
C
cn
c~
U
C
O
C)
U
C
O
cz
OJ
C
C]
C
CD
E
♦O
V
M
C
O
U
a~
cn
O
U
.n
9
C N
O C
O
O CO
'C V (3i LOI
O •i
d N
Z
cm
co r."
C C `
C ~ C
C cc
Q N
O ~
E cm
n
o a
v E
0
Lo
N
c.
J
O
= y
m cD
N >
C) J i
N
C] CD
N p
4- N
E
of
-a !
O N
N
w 'o
U ~i
C
0
C
0
H
co
a~
2
~ i
M
r_
CL5
C
O
U
Q
a'
c4
v
0
F-
0
CD
N
7-77-wx~ Jr-r NO.
01
O
C
O
U
W
70
O
C
CD
E
O
U
CU
L
4-
O
Q~
C
O
O
4-
CD
L
(U
to
C
O
U
C
CU
C.
cis
O
cm
O
cm
cn
cz
O
a~
N
CD
a)
U
cz
O
U
O
Cl
co
O..
O
Q
N
~
U
"O
C~
r-~
Cn
C~CS
o
U
c
C-)
a
s
CD
v
cu
w
cm
cn
a
4-
U
C
CO
4.-
L
L-
O
-I-- O
L
U
C
(t3
`
C
CD
LL
L-
O
U
-
U
4-1
O
O
Q
C
N
U
cu
1
C
O
N
cz
~
U
O
.
-o
O
0
J
C
O
-C
cm
O
~
ca
C
O
O
O
C
cm
-0
O
U)
O
O
L
M
U
cn
_
C
O
Q
-
cm
cz
CIO
O
-
co
'C3
cz
>
L
~
m
C
C
SD
O
C
-
CD
w
CC
CD
-
J
c
~
p
C
j
O
w
Q
M
O
(
cc
CD
.
CD
C
~
cc
Cn
T3
O
C
C
U)
CD
4
L
Q~
O
O
CZ
O
O
~
co
CD
c
4J
a)
C/)
0
~
-
C
U_
U:)
CD
cz
Cn
'U
-0
E
N
CD
-0
0
O
O
'O
O
c
_
L
Q
cm
O
C
C)
Q
co
L
CC3 X
(n
O
C
Li-
a)
U
-O
U
O
O
CD
C)
m
E
Q
E
=
C
a)
cz
C
Cn
-O
U
Q
C
O
a~
O
O
cn
c
O
CD
CD
O
O
E
C
O
cn
-
U
)
U
3:
Q
OL
4-
T-
CD
r
C/)
cz
-0
>
70
E
CD
O
Q
-0
O
cz
cu
a)
CD
U)
y_
cu
CD
-
C
CD
E
w-•
_0
C
C
0
-
O
4-
cn
E
CD
r
cu
0
.7
CD
0
70
C
U
O
C'
1
c
U)
i
L
C~3
cz
CD
C
~
a)
O
U)
U
O
CD
C-0
U
C
O
O
-
O
i
L-
d
Q
4-
C
:~5
O
U)
U
Q
O
cis
O
CD
CD
O
coo
cm
E
C$')
>O
CIO
4-
"C3
c~
crJ
O
fn
c~
c
"
C[5
"O
C
a~
co
c
j
=
O
C
O
U
C-)
O
ca
CD
Q
-
a
U
O
E
o
°
a)
C
°
O
a
cn
X
LU
co
cz
CD
C
C
L
.
E
Q
U
c
O
cz
L
a~
~-f
C
LO
O
-p
C
O
a~
L
a
O
C
cu
C~
C
)
C
"O
C
U
~
3:
O
c
°
U
a'
-
o
`
O
C
cz
CD
cn
E
}L
4-
cz
a
~
+
a~
D
L
E
C
O
4-
C
75
p
p
O
CD
>
p
E
>
cn
0-
U
U
0
"
O
CD
CL
O
LLJ
Cl-
Q
O
Q
CV
C7
LO
co
i~
CO
03
r
0
U
Q
Q~
:4
E
r_
O
J
O
r_
O
F-
LC)
N
TOWN OF TIBURON
1505 Tiburon Boulevard
Tiburon, CA 94920
To:
From:
Subject:
Reviewed By:
BACKGROUND
Mayor and Members of the Town Council
Town Manager and Town Attorney
Town Council Meeting
January 18, 2012
Agenda Item:
, ~
Recommendation to Adopt Resolution Accepting Housing Function of
the Redevelopment Agency
The Town formed the Tiburon Redevelopment Agency ("RDA") in 1983, adopting a
redevelopment plan at the same time. The RDA has been largely inactive for many years and the
Plan has expired. However, State law obligates the RDA to create affordable housing in the Plan
area. During the life of the Plan, the RDA set aside restricted housing funds for that purpose.
Toward the end of 2010, the Governor proposed terminating redevelopment agencies throughout
the State, to divert their resources to other agencies and purposes. To protect local control over
the RDA's assets, the RDA transferred its housing funds to the Marin Housing Authority subject
to a Cooperation Agreement that provided for use of the funds pursuant to an Affordable Housing
Plan, in consultation with the Town.
On June 27, 2011, the California legislature passed Assembly Bills 1 X26 and 1 X27, which were
signed into law by the Governor. These bills basically mandated that all redevelopment agencies
would be dissolved unless the city that created the agency enacted an ordinance committing itself
to make certain mandatory "voluntary" payments. The following month, the League of California
Cities and the California Redevelopment Association filed suit asking the California Supreme
Court to overturn both bills. On December 29, 2011, the Court upheld AB 1 X 26 and struck
down AB IX27. The result: all redevelopment agencies are dissolved as of February 1, 2012. At
the time of this writing, the Legislature is considering an urgency bill to extend this deadline, but
passage is not guaranteed.
ANALYSIS
Under AB IX 26, the Town is the default successor agency to the RDA.' However, if the Town
wishes to retain the RDA's housing functions and assets, the Council must adopt a resolution
The Town had the option to elect not to serve as the Successor Agency. However, this recusal would conflict with
the Council's policy of maintaining control over the RDA's assets, as evidenced by the Cooperation Agreement.
affirmatively electing to do so. If the Council does not make that election, the housing functions
and assets would pass to the Marin Housing Authority.
At present, the Marin Housing Authority is committed to use the RDA's assets subject to the
Town's guidance. However, AB IX 26 creates the possibility that the Cooperation Agreement
and fund transfer could be reversed, either by the State Controller or a County oversight board.
In that event, the funds would go to the agency that assumes the RDA's housing functions. If the
Council does not assume the RDA's housing functions, the Marin Housing Authority would
receive the funds without the protections of the Cooperation Agreement.
RECOMMENDATION
Staff recommends that the Town Council:
Adopt a Resolution electing to retain the housing assets and functions previously
performed by the Tiburon Redevelopment Agency
Exhibit: Draft Resolution
Prepared By: Ann R. Danforth, Town Attorney
RESOLUTION NO.
RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF
TIBURON ELECTING TO MAINTAIN THE HOUSING ASSETS
AND FUNCTIONS OF THE TIBURON REDEVELOPMENT
AGENCY AS SUCCESSOR TO SAID AGENCY
WHEREAS, pursuant to the Community Redevelopment Law (Health and Safety
Code Sections 33000 et seq.), on November 18, 1983, the Town Council of the Town of
Tiburon ("Town") created the created the Tiburon Redevelopment Agency and adopted
the Tiburon Redevelopment Plan pursuant to Ordinance No. 279 N.S.; and
WHEREAS, as part of the 2011-2012 State budget bill, the California State
Legislature enacted, and the Governor signed, companion bills AB 1 X 26 and AB 1 X 27
(together known as the "Redevelopment Restructuring Acts"), which eliminate every
redevelopment agency subject to limited exceptions; and
WHEREAS, on July 18, 2011, the League of California Cities and the California
Redevelopment Association filed suit in the Supreme Court of the State of California,
California Redevelopment Association v. Matosantos (Case No. S 194861), challenging
the constitutionality of and requesting a stay of enforcement of AB 1 X 26 and AB 1 X 27
("Lawsuit"); and
WHEREAS, on December 29, 2011, the California Supreme Court issued its
opinion in the Lawsuit upholding AB 1 X 26, which dissolves all redevelopment agencies,
and striking down AB 1 X 27, thereby requiring the dissolution of all redevelopment
agencies by February 1, 2012; and
WHEREAS, pursuant to AB 1X 26 now codified in part as Health and Safety
Code section 34173(d)(1), the Town of Tiburon has decided to act as the Successor
Agency of the Tiburon Redevelopment Agency; and
WHEREAS, the Tiburon Redevelopment Agency is statutorily obliged to create
5.5 affordable housing units within the Tiburon Redevelopment Plan Area;
WHEREAS, on March 16, 2011, the Tiburon Redevelopment Agency entered
into Cooperation Agreement with the Marin Housing Authority ("Authority"), whereby
the Tiburon Redevelopment Agency Agreed to transfer its housing funds to the Authority
in return for the Agency's commitment to expend those funds to satisfy the agency's
outstanding affordable housing obligation, subject to the Town's guidelines as set forth in
said agreement; and;
WHEREAS, pursuant to Health and Safety Code Section 34176, the Town
Council can elect to retain the housing assets and functions of the Tiburon
Redevelopment Agency by adopting a resolution documenting that election and the Town
Council elects to do so to retain its rights under the Cooperation Agreement;
Page 1 of 2
NOW, THEREFORE, BE IT RESOLVED by the Town Council of the Town
of Tiburon that, as Successor Agency to the Tiburon Redevelopment Agency, the Town
elects to retain the housing assets and functions previously perfonned by said Agency
pursuant to Health and Safety Code Section 34176.
BE IT FURTHER RESOLVED that the Town Council directs the Town
Manager to file a copy of this resolution with the County Auditor-Controller.
The foregoing resolution was passed and adopted by the Town Council of the
Town of Tiburon at a special meeting thereof, held on the th day of January 2012, by
the following vote:
AYES:
NOES:
ABSENT:
ATTEST:
DIANE CRANE IACOPI, TOWN CLERK
Page 2 of 2
EXHIBIT A
ENFORCEABLE OBLIGATION PAYMENT SCHEDULE
Under AB IX 26, an enforceable obligation is any of the following:
(A) Bonds, as defined by Section 33602 and bonds issued pursuant to Section 58383 of the
Government Code, including the required debt service, reserve set-asides, and any other
payments required under the indenture or similar documents governing the issuance of the
outstanding bonds of the former redevelopment agency.
(B) Loans of moneys borrowed by the redevelopment agency for a lawful purpose, to the extent
they are legally required to be repaid pursuant to a required repayment schedule or other
mandatory loan terms.
(C) Payments required by the federal government, preexisting obligations to the state or
obligations imposed by state law, other than pass-through payments that are made by the county
auditor-controller pursuant to Section 34183, or legally enforceable payments required in
connection with the agencies' employees, including, but not limited to, pension payments,
pension obligation debt service, unemployment payments, or other obligations conferred through
a collective bargaining agreement.
(D) Judgments or settlements entered by a competent court of law or binding arbitration
decisions against the former redevelopment agency, other than pass-through payments that are
made by the county auditor-controller pursuant to Section 34183. Along with the successor
agency, the oversight board shall have the authority and standing to appeal any judgment or to
set aside any settlement or arbitration decision.
(E) Any legally binding and enforceable agreement or contract that is not otherwise void as
violating the debt limit or public policy. However, nothing in this act shall prohibit either the
successor agency, with the approval or at the direction of the oversight board, or the oversight
board itself from terminating any existing agreements or contracts and providing any necessary
and required compensation or remediation for such termination.
(F) Contracts or agreements necessary for the administration or operation of the successor
agency, in accordance with this part, including, but not limited to, agreements to purchase or rent
office space, equipment and supplies, and pay-related expenses pursuant to Section 33127 and
for carrying insurance pursuant to Section 33134.
(G) Amounts borrowed from or payments owing to the Low and Moderate
Income Housing Fund of a redevelopment agency, which had been deferred
as of the effective date of the act adding this part; provided, however, that
the repayment schedule is approved by the oversight board.
09959.00000\6849049.6
Under this definition, the RDA's sole enforceable payment obligation is the creation of 5.5 very
housing units affordable to very low income households.
The information required by AB IX 26 is as follows:
(A) The project name associated with the obli ation: Cooperation Agreement with the Marin
Housing Authority
(B) The payee: The Marin Housing Authority.
(C) A short description of the nature of the work, product, service, facility, or other thing _of
value for which payment is to be made: See attached Affordable Housing Plan.
(D) The amount of payments obligated to be made, by month, through April 2012: $0.00. The
Marin Housing Authority already holds the RDA housing funds.
09959.00000\6849049.6
ATTACHMENT A
AFFORDABLE HOUSING PLAN
1. Affordable Housing Projects and Programs.
A. The Housing Fund monies provided to the Authority under this Agreement must
first be spent to satisfy the Agency's Affordable Housing Requirement.
B. Any funds remaining after the Agency's Affordable Housing Requirement has
been met shall be used to provide moderate, low, very low or extremely low
income units in accordance with state law and the Town's General Plan and
Municipal Code, or to assist with the following types of affordable housing-
related programs:
• Developer Loans for development of affordable rental housing
• First Time Homebuyer Program consistent with Redevelopment Law - including
down payment assistance, equity share or closing cost loans
• Transitional Housing to assist with homeless prevention
• Housing Rehabilitation consistent with Redevelopment Law
A-1
EOPS Attachment 1-18-12.doc
To:
From:
Subject:
Reviewed By:
BACKGROUND
TOWN OF TIBURON
1505 Tiburon Boulevard
Tiburon, CA 94920
Mayor and Members of the Town Council
Office of the Town Clerk
Town Council Meeting
January 18, 2011
Agenda Item:
4 ~ /
Appointment to fill Vacancy on Planning Commission
A vacancy occurred on the Planning Commission due to the appointment of Frank Doyle to the
Town Council. The Town Clerk published a Notice of Pending Vacancy and the Council began
receiving applications for the position in November.
At its November 16 regular meeting, the Council interviewed three candidates:
--Rick Waterman
--Patrick McNerney
--Kam Shadan
The position was advertised as "open until filled" and the Town Clerk continued to receive
inquiries since the November 16 meeting.
At tonight's meeting, the Council will interview another candidate, Jon Welner, whose
application was received on December 5, 2011. No other applications have been received since
that date.
RECOMMENDATION
Staff recommends that the Town Council:
1. Interview the remaining applicant and consider making an appointment to fill the
Planning Commission vacancy at tonight's meeting, or
2. Direct staff to continue advertising for the position.
Exhibits: Notice of Planning Commission Vacancy (December 2010)
Applications of Messrs. Waterman, McNerney, Shadan and Welner
Prepared By: Diane Crane Iacopi, Town Clerk
~~'~tCE
TOWN OF TIBURON
NOTICE OF PENDING VACANCIES
December 2011
PLANNING COMMISSION -
(Statutory Authority: Section 3.04 of Tiburon Zoning Ordinance)
Purpose: The Planning Commission reviews and acts on applications for
Conditional Use Permits, Secondary Dwelling Unit Use Permits, Minor
Subdivisions, Lot Line Adjustments and certain other required
applications. The Planning Commission also makes recommendations to
the Town Council regarding Zone Changes, Zoning Text Amendments,
Precise Development Plans, Major Subdivisions, and amendments to
Master Plans and the Tiburon General Plan. Decisions of the Commission
are final, unless appealed to the Town Council.
Qualifications: Applicants must be residents of the Town of Tiburon and have the interest,
dedication and time commitment to promote the general welfare of the
community through proper interpretation and implementation of the
Tiburon General Plan and Tiburon Zoning Ordinance.
Term: 4 years, subject to reappointment.
The pending vacancy on the Planning Commission has occurred as follows:
Appointee Date Appointed Date Resiyned Term Expires
1) Frank Doyle January 2010 December 2011 * February 2014
*Mr. Doyle was appointed to the Town Council and took office on December 7, 2011.
Deadline for Applications: December 21, 2011 (Position open until.filled).
Applications can be found on the Town's website, www.ci.tiburon.ca.us (link to "Useful
Forms"). Submit your application and letter of interest to Town Clerk, 1505 Tiburon Boulevard,
Tiburon, CA 94920.
--Notice published in The Ark on October 26 and November 2, 2011
--Posted at Tiburon Town Hall and Bel/Tib Library
11/03/2011 09:46 4153814460
PAGE 01
NOV F C E ~ V E --1
-32011
TOWN CLERK
TOWN OF TIBURON
ctions and A lication to Serve on, a Town !so
Commission oar Committee
Council considers appointments to various Town boa nd
and
The Town
ns and committees throughout the year due to. term expirations
commxssio
unforeseen vacancies. In an effort to broaden participation by local residents in
Tiburon 's governmental process and activities, the Conned needs to know your
interest in serving the Towns in sowne capacity.
Please to your specific areas of interest and special shills or experience
~x~d~ca y p of this form
which would be beneficial to the Town, by completing lalvd Tiburon biburonoth CA pages 94920, or fax it to
returning it to Town Hall, 1505 Tiburon Blvd,
(415)435-2438.
Copies of the application will be forwarded to the Town Council and a'1
informal interview will be scheduled when vacancy occurs.Your application. year.
remain on file at 'T'own Hall for a period of one (1) y
Thank you for your willingness to serve the Tiburon community.
Diane Crane Iacopi
Town Clerk
~c.kck~k*~Ic;k~R~!'~k~l~~k~k~k~k~kak~lc~k~k>k*>koKBc*+kok ~
AREAS OF INI
Please Iodiente Your Area(9) of Interest in Numerical Order
(#i Being tbo Creacest Interest)
1 LA,NNING # PARTS & OPEN SPACE
P.
. ~ DESIGN REVIEW RECREATION
AGE & ARTS DISASTER PREPAREDNESAGING
L x MARJN COMMISSION ON
LIBRARY
]BICYCLE/PEDESTRIAN ADVISORY COMMITTEE
r
1
11/03/2011 09:46 4153814460 PAGE 02
13ERSONAL D TA will be accepted;
poly computer-generated or rypewritteat copy
Attach Separate pR$es, including resumes end cover letters, if neceS9ary.
Kick Waterman
NAME
36 Sou.th:ridge West Ti.buLOn, Calif. 94920
MAILING ADDRESS: 391-4460
.5 dl -yRlb I Work: HerFi Fax No'
TELEPHONE: Home:
tceedlanG.s
PROPERTY OWNERS' ASSOC. (if applicable) 1 i o ~ i 2 011
1-~- DATE SUBMITTED:
TIBURON RESIDENT: (Yerrs)
REASONS FOR SELECTING
YOUR iil~ E,AS Or INTEREST
Tiburon homeowner over the past 1,4
I have anjoYod he he.neLi.ts of being a. _n. a way that would
. I would like to give back to MY commun.lty affords us.
years ity of 1.i.fe that our community
continue to fogl:er thn Qu' al.
A. LICAI3LL UALIFICA TONS
EXPFRi NCF
invoi.ved w,.th
anal on z personal. have been. government-al. :I.gsues
As an attorney, planning, and v0,ri.ovs 9p
~ann.in ►archi.tactual pt•at~n r.oCes9
q I have gone through the p
con.struction► P~• houses .
:fo,r over 35 years . T have bu~.li: many
iarity w3.th the procedural and substantive miancEs.
many times and. bzvc _ Eamit resident of
~ldent of '-1 very large nonprofit organizaty.on., and the p
~s the pros,
I 0.1so have over 'two deC1dGS of experience in
a Holn,eownCrs aq,oeiation,
• laboratively with people of all points of view, and in fashioning
workiworking co.
compronxi= es .
Town Hail Use
Date Application Received: Interview Date.
Appointed to: -
(Commission, Board or Committee)
Date Term Expires:
I E C E ~ 4 Y E I
z
(Date)
Length of Term:
TOWN CLERK
TOWN OF TIBURON
D E G V ~v E
NSW - 3 't011
TOWN CLERK
TOWN OF TIBURON
Instructions and Application to Serve on a Town Board,
Commission or Committee
The Town Council considers appointments to various Town boards,
commissions and committees throughout the year due to term expirations and
unforeseen vacancies. In an effort to broaden participation by local residents in
Tiburon's governmental process and activities, the Council needs to know your
interest in serving the Town in some capacity.
Please indicate your specific areas of interest and special skills or experience
which would be beneficial to the Town, by completing both pages of this form and
returning it to Town Hall, 1505 Tiburon Blvd, Tiburon CA 94920, or fax it to
(415)435-2438.
Copies of the application will be forwarded to the Town Council and an
informal interview will be scheduled when a vacancy occurs. Your application will
remain on file at Town Hall for a period of one (1) year.
Thank you for your willingness to serve the Tiburon community.
Diane Crane Iacopi
Town Clerk
AREAS OF INTEREST
Please Indicate Your Area(s) of Interest in Numerical Order
(#I Being the Greatest Interest)
#1 PLANNING # PARKS & OPEN SPACE
DESIGN REVIEW # RECREATION
# HERITAGE & ARTS # DISASTER PREPAREDNESS
# LIBRARY # MARIN COMMISSION ON AGING
# BICYCLE/PEDESTRIAN ADVISORY COMMITTEE
1
PERSONAL DATA
Only computer-generated or typewritten copy will be accepted;
Attach separate pages, including resumes and cover letters, if necessary.
NAME: Patrick McNerney K~k~.•~
11
MAILING ADDRESS: 1691 Mar West Street, Tiburon
04046
/tSy-5t54ti 415-601-2200 415-348-8058
TELEPHONE: Home: Work: Fax No.
PROPERTY OWNERS' ASSOC. (If applicable)
TIBURON RESIDENT: 5 months 11-2-11
(years) DATE SUBMITTED:
REASONS FOR SELECTING
YOUR AREAS OF INTEREST
Having been 4 multi-family home builder in San Francisco for the past 20+
years, I am passionate about great design, the integration of developments
into the community, and sustainable practices. See attached for added info.
APPLICABLE QUALIFICATIONS
AND EXPERIENCE
Applicable experience includes the following:
* President, Martin Building Company (resume and sample portfolio attached)
(www.martinbuilding.com)
* Board of Directors - member, San Francisco Architectural Heritage
(www.sfheritage.org)
* Secretary, Urban Preservation Foundation (www.urbanpreservation.org)
----------------------------------------------Town Hall Use
Date Application Received: Interview Date:
Appointed to:
(Commission, Board or Committee)
Date Term Expires:
D
NUS' J
(Date)
Length of Term:
2
TOWN CLERK
TOWN OF TIBURON
MARTIN
INIMZ9711
OVERVIEW
Founded in 1989 and located on the edge of San Francisco's SoMa District, Martin Building
Company is a multi-disciplinary design, construction and development firm. Renowned for its
commitment to quality design, historic preservation and neighborhood-oriented urban infill
development, Martin Building Company strives to craft an intriguing blend of contemporary design
and civic spirit into all of its projects.
A full-service firm with special expertise in historic preservation, its expanding portfolio consists of
a wide range of new construction and renovations in diverse buildings and sites primarily in San
Francisco. Martin Building Company's credentials include single-family residential, multi-unit
residential, commercial office buildings, restaurants, multi-building urban developments, adaptive
reuse projects, and historic renovations.
Services
Martin Building Company provides expertise in every stage of the real estate process, from
acquisition, design and general contracting through marketing and management.
• General contracting
• Architectural design
• Real-estate acquisition
• Property management
• Real-estate marketing
• Urban planning
• Historic preservation
PATRICK MCNERNEY, PRESIDENT
Patrick McNerney, owner and president of Martin Building Company, is responsible for the
restoration and adaptive re-use of more than twenty historically significant buildings in San
Francisco. Demonstrating a great deal of initiative and success in the urban revitalization of the
Central Market district, centered around 5th and Jessie Streets, he has successfully transformed a
group of underutilized, seismically unsafe, vacant historic buildings into an attractive and safe
urban neighborhood. Among these notable developments are Mint Plaza, San Francisco's
newest public outdoor space; Mint Collection, a mixed-use residential/live-work/commercial
development (buildings include 2 Mint Plaza, 6 Mint Plaza, 10 Mint Plaza, and 14 Mint Plaza);
and Mezzanine, a richly diverse music and events space located at 444 Jessie Street.
Mr. McNerney has provided oversight for all of his firm's architectural operations including design
review, action and coordination with government agencies. His expanding portfolio includes a
range of new construction and renovations in diverse property types in San Francisco, Los Angeles,
and New York including single-family housing, live/work spaces, custom residences, commercial
office buildings, restaurants, multi-building urban developments, and adaptive reuse projects.
Mr. McNerney is a broker member of the National Association of Realtors and California
Associations of Realtors, and serves on the advisory boards for the San Francisco Architectural
Heritage and Urban Preservation Foundation. He is a graduate of California Polytechnic State
University, San Luis Obispo.
COMPANY ADDRESS
14 Mint Street, Fifth Floor
San Francisco, California 94103
Telephone 415.442.4800
Facsimile 415.442.4811
www.martinbuilding.com
www.mintcollectionsf.com
www.mintplazasf.org
H D E C E ~ V E -
NOV 10 ZOii
TOWN OF TIBURON
TOWN CLERK
TOWN OF TIBURON
COMMISSION, BOARD & COMMITTEE
APPLICATION
The Town Council considers appointments to various Town commissions,
boards and committees throughout the year due to term expirations and unforeseen
vacancies. In an effort to broaden participation by local residents in Tiburon=s
governmental process and activities, the Council needs to know your interest in
serving the Town in some capacity.
Please indicate your specific areas of interest and special skills or experience
which would be beneficial to the Town, by completing both sides of this form and
returning it to Town Hall. The application form can also be found on the Town's
website, www. ci. tiburon. ca. us.
Copies of the application will be forwarded to the Town Council and an
informal interview will be scheduled when a vacancy occurs. Your application will
remain on file at Town Hall for a period of one (1) year.
Thank you for your willingness to serve the Tiburon community.
Diane Crane Iacopi
Town Clerk
AREAS OF INTEREST
Please Indicate Your Area(s) of Interest in Numerical Order
(#1 Being the Greatest Interest)
X PLANNING
DESIGN REVIEW
HERITAGE & ARTS
LIBRARY
PARKS, OPEN SPACE & TRAILS
JT. RECREATION COMMITTEE
DISASTER PREPAREDNESS
_ MARIN COMMISSION ON AGING
1
PERSONAL DATA
Only computer-generated or typewritten copy will be accepted;
Attach separate pages, including resumes and cover letters, if necessary.
NAME: Kam (Kambiz) Shadan
Street & Mailing ADDRESS: Mail-P.0, Box 403 Tiburon CA 94920. Own homes
at 38 Reed Ranch Road and 121 Jefferson Drive.
e-mail = kshadanC &g_fnet.com
TELEPHONE: Home: 415-760-0346 Work: 415-384-0822 Ext. 3505
PROPERTY OWNERS= ASSOC. (if applicable) Reedlands/Belveron
TIBURON RESIDENT: (nears) 34 years DATE SUBMITTED: 11-09-11
REASONS FOR SELECTING
YOUR AREAS OF INTEREST
I am a former Design Review Board member and have 34 years of experience and
qualification in policy/planning/environmental, design, and construction of major
public/private infrastructure, and community development capital projects. I would like
to contribute my knowledge in solving current planning problems in Tiburon in order to
assure sustainable community development while preserving and improving the quality
of life. See the attached Dossier.
As the former member of the Tiburon Design Review Board and 34-year resident of
Tiburon, I have deep knowledge and interest in improvement of Tiburon. I have lived in
several neighborhoods in Tiburon and am currently on the board of Reedlands and a
block chair. I am a Registered Professional Engineer (PE), General Engineering and
Building Contractor and Real Estate Broker in the state of California. I have led planning
and environmental review of major community, real estate, and infrastructure projects in
Tiburon, Marin and the greater bay Area for the last three decades.
See the attached Dossier.
lVv 9 : v . .
2 TOWN CLERK
TOWN OF TIBURON
NOV E C N YE
10 2011 D
TOWN CLERK
TOWN OF TIBURON
Kam Shadan, P.E.
President, Gannett Fleming, Project Development Corporation
Real Estate Division, Vice President, Regional Manager, Gannett Fleming Inc.
kshadan@gfnet.com
Cell 415-760-0346
Kam Shadan is the Vice president of Gannett Fleming Inc. and the president of the affiliate company,
Gannett Fleming Project Development Corporation, Real Estate Division, with an office in Mill
Valley, California. The company is the acquisition, development and construction arm of Gannett
Fleming, Inc., a leading engineering and construction firm nationwide. Established in 1915, Gannett
Fleming has become one of the nation's top engineering companies with over 2200 employees in more
than 50 offices worldwide. The Real Estate Division manages development and construction of public-
private partnership projects from concept to completion, providing a full range of professional
services, corporate know how, and strong alliances with finance companies, property managers, and
marketing and sales professionals. The Company provides a one-stop solution for corporate,
government, non-profit, and institutional investors for acquisition, development, and construction of
underutilized investment real estate intent on building the local communities.
Shadan is a 39-year resident of Marin County and 34-year resident of Tiburon. He is an expert in
planning/environmental, development and construction oversight of major public and private
community development and transportation projects with experience ranging three decades in
transportation and mixed-use housing development. He has dedicated much of his life to the Marin
community, and offers this community an opportunity to benefit from the services of a national
company, Gannett Fleming, Inc., and its affiliate companies, through his leadership and support from a
local team of professionals. He offers specialized services in Acquisition, development and
construction of underutilized real estate assets. Shadan's community work began when he was a
volunteer docent on Angel Island where he led natural and cultural history tours for visitors. He also
served on the board of the Marin Volunteer Center, Volunteer Engineer for Tiburon Peninsula first
General Plan update and, on the Tiburon Design Review Board in the 1990's. He is an elected member
of the California Transit Association's executive Committee. He serves as board member and block
chair of the Reedland's Homeowner's Assco. He served as community organizer/resident of Bel Air,
Hilary Drive, and Circle drive. He currently owns homes on Reed Ranch Road and Jefferson Drives.
Shadan has been a member of San Rafael Chambers of Commerce and currently serves as a member
of the San Rafael Rotary International, Tiburon Peninsula Club, Marin Association of Realtors,
Tiburon Chamber of Commerce. He is a Boy Scouts of America's den leader where his son (7) is a
member. He is a member of the American Council of the Engineering Companies, Marin and Bay
Chapters and served as Main Chapter President. He is a member of the Forensic Expert Wetness
Association, Bay Area Chapter and served on its board, and served on the finance and marketing
committee of the Main Work Force Housing Trust. He founded the Workforce Housing committee for
the Tiburon Chamber of commerce in 2007.
Shadan is a licensed engineer, general building and engineering contractor, and real estate broker. He
received his B.S. in engineering from U.C Berkeley and M.S. in Engineering Management from
University of Santa Clara. He is the graduate of executive seminars on Private Equity and Venture
Capital and Strategies in Project Development and Capital Market Access from Harvard Business School
(HBS). He has taught design and construction project management at U.C. Berkeley and is a leading
speaker and forensic expert on "project management standards of care."
Relevant Accomplishments:
• Led formation of a committee for workforce housing in the Tiburon Peninsula.
• Principal Project Manager for County of Marin, Transportation Authority of Marin (TAM),
Sonoma Marin Area Rail Transit (SMART), Marin County Transit, Town of Tiburon, and
Larkspur Public Works projects intended to improve transportation infrastructure and facilities,
reconstruct roads, calm traffic, improve accessibility (ADA), and plan drainage and flood
control measures.
• Principal Project Manager for environmental, planning and development of mix-use
development projects including 51 Town Homes, and eight live-work units, mix-use
commercial in Sonoma County and service commercial and mixed use developments in the
East Bay with total budget of over 100 million dollars.
• Program manager for oversight of Mega capital transportation projects with significant
knowledge of complex planning and environmental issues for projects totaling over 10 billion
dollars in budget for the Federal Transit Administration funded projects including Bay Area
Rapid Transit (BART) extension to San Jose, Columbia River Crossing, and Los Angeles
Metropolitan Agency.
• Program manager for reconstruction of the San Francisco Waterfront and extension of the
Historic F-Line project to Fisherman's wharf after the 1989 SF earthquake. Program Manager
for planning, Environmental Reviews (NEPA and CEQA) and Preliminary Engineering for
roads, bridges, and light rail extension on Third Street in San Francisco. Project Manager for
reconstruction of over one million square feet of building and facilities in San Francisco.
• Leading Speaker and expert with knowledge and depth of experience in private and public
development and construction projects. Shadan has provided informative presentations in
"Standard of Care for Project & Construction Management," "Partnering for Construction
Success," and "Assuring Construction Project Success through Independent Oversight" before
legal, real estate, development, construction, government and community interest groups
including: The Marin Public Works Association, American Council of Engineering
Companies, Marin Builders Association, the law firms of Severson and Werson and Sokes and
Jones in San Francisco, the Marin Forum, the Marvelous Marin Breakfast Club, the Golden
Gate Breakfast Club, Tiburon Chamber of Commerce.
• Publications/Presentation:
o OpEd piece on SMART was recently published in the Marin Independent Journal.
o The Art of Internal Oversight Why do we need it? How do we do it?, APTA passenger
Transport, 2011"
o Public Private Partnership (P3) in Today's Capital Markets - Is it right for you? CTA
Conference Presenter, 2009
o "Build it now!" California Transit Association Magazine Article Author, 2007
o Construction Project Management Handbook, Lead Author, 2006
D 1C.7- E SOT
TOWN OF TIBURON
COMMISSION, BOARD & COMMITTEE
APPLICATION
The Town Council considers appointments to various Town commissions,
boards and committees throughout the year due to term expirations and unforeseen
vacancies. In an effort to broaden participation by local residents in Tiburon's
governmental process and activities, the Council needs to know your interest in
serving the Town in some capacity.
Please indicate your specific areas of interest and special skills or experience
which would be beneficial to the Town, by completing both sides of this form and
returning it to Town Hall. The application form can also be found on the Town's
website, www.d* tiburon.ca.us.
Copies of the application will be forwarded to the Town Council and -an
informal interview will be scheduled when a vacancy occurs. Your application will
remain on file at Town Hall for a period of one (1) year.
Thank you for your willingness to serve the Tiburon community.
Diane Crane Iacopi
Town Clerk
AREAS OF INTEREST
Please Indicate Your Area(s) of Interest in Numerical Order
(#l Being the Greatest Interest)
X PLANNING PARKS, OPEN SPACE & TRAILS
DESIGN REVIEW JT. RECREATION COMMITTEE
HERITAGE & ARTS DISASTER PREPAREDNESS
LIBRARY MARIN COMMISSION ON AGING
D
I OWN CLERK
OWN OF TIBURON
F,RSONAL DATA
(PLEASEPRIT OR TAPE - A RE$UMAY BATTACHED AS'WELL) .
NAME:
24 Juno Rd., Tiburon, CA 94929
(415) (415)
TELEPHONE: Home: 435_ 4828Work: 848-4810 Fax No. (415) 848-4811
Jon Welner
MAILING ADDRESS:
PROPERTY OWNERS' ASSOC-of applicable) Belveron East Neighborhood Assn.
TIBURON RESIDENT: (Years) 8 1/ 2 DATE SUBMITTED: 12 / 5 / 11
Town Hail Use
91 / 2-
Date Application Received: Interview Date:
Appointed to:
Date Term Expires:
(Date)
Length of Term:
2
r
(;t FRK
0VVN OF TIBURON
December 5, 2011
Application for Planning Commission:
Statement of Interest and Experience
Jon Welner
My family and I have lived at 24 Juno Road in Tiburon since early 2003. My wife's
name is Pamela. We have three children: Mira (11), Benjamin (7), and Naomi (4). We love our
neighborhood (Belveron East) and look forward to watching our children grow up here in
Tiburon.
I am a land use and environmental attorney. I graduated from Stanford Law School in
1995 and have practiced in the Bay Area ever since. From 2002 to 2010, I worked in the
environmental group at Paul Hastings LLP in San Francisco (www.paulhastings.com). In early
2010, I opened the San Francisco office of Downey Brand LLP, a law firm based in Sacramento
(www.downeybrand.com). I have extensive training and experience in land use law, including
zoning, permitting, CEQA, and NEPA, and have represented numerous clients on these issues
throughout the State. I would love the opportunity to put these skills to use on behalf of the
community in which I live.
I have long been interested in finding ways to contribute to our community. Pamela and I
are active members of our neighborhood association, and take a great interest in the issues that
affect Tiburon. I have served on the boards of numerous nonprofits, including two major
institutions in Marin County: Congregation Rodef Sholom (2004-2010) and the Osher Marin
Jewish Community Center (2010-present). I have also represented Marin nonprofits on a
pro bono basis with regard to land use and permitting issues, specifically Slide Ranch (2008-
2009), Last Chance Committee (2009-present), and Devil's Gulch Ranch (2011-present).
I believe that I can make a significant contribution to our community by serving on the
Planning Commission. I look forward to discussing this possibility with you.
ULt~ ~ 5 1
-I"OVVN CLERK
"OWN OF TIBURON
TOWN OF TIBURON
r 1505 Tiburon Boulevard
Tiburon, CA 94920
To: Mayor and Members of the Town Council
From: Office of the Town Clerk
Subject: 2012 Town Council Committee Appointments
Reviewed By:
_
BACKGROUND
Town Council Meeting
January 18, 2012
Agenda Item:
-T-
2
Members of the Town Council are appointed by the Council to serve on a variety of local and
regional committees, and joint powers authorities. They also serve on ad hoc Town committees,
formed to study specific issues or projects, such as revisions to the Town's smoking ordinance,
the Mill Valley Refuse franchise agreement, the Downtown Task Force, and the proposed Ned's
Way recreation building.
The Town Council reorganized at its December 7, 2011 meeting, appointing Jim Fraser as Mayor
and Emmett O'Donnell as Vice Mayor. Jeff Slavitz is no longer on the Council and Frank Doyle
has joined at its newest member. It is now timely to review the list of committee appointments
and make appropriate updates and new assignments in light of the composition of the new
Council.
RECOMMENDATION
Staff recommends that the Town Council:
Review the 2010 Town Council Committee Appointments roster and make new or revised
appointments for 2011;
Exhibits: 2011 Tiburon Town Council Committee Appointments
Prepared By: Diane Crane Iacopi, Town Clerk
TIBURON TOWN COUNCIL
COMMITTEE APPOINTMENTS
2011
1. STATE & REGIONAL AGENCIES
1. ASSOCIATION OF BAY AREA GOVERNMENTS
(General Assembly meets in April and October)
Jim Fraser, Delegate
Emmett O'Donnell, Alternate
2. MARIN ENERGY AUTHORITY BOARD OF DIRECTORS
(Meets I 't Thursday f -om 7-9 p. m. at I McGinnis Park-way" San Rafael)
Dick Collins, Delegate
Jeff Slavitz, Alternate
3. PRIORITY-SETTING COMMITTEE FOR COMMUNITY
DEVELOPMENT BLOCK GRANT PROGRAMS (CDBG)
(Meets twice a year in Marin City and at Civic Center)
Jeff Slavitz, Delegate
Jim Fraser, Alternate
4. LEAGUE OF CALIFORNIA CITIES
(Meets quarterly and at the Annual Conference in September; other events as published)
• State Director, representing North Bay Division (elected July 2008; re-
elected 2010)
• Transportation, Communication & Public Works State Policy Committee -
(2-year appointment by League President)
Alice Fredericks
5. INSTITUTE FOR LOCAL GOVERNMENT (ILG) BOARD OF DIRECTORS
(Research affiliate of California State Association of Counties & League of
California Cities)
(Meets quarterly; meetings rotate between Northern & Southern California)
Director (appointed by League of CA Cities Board of Directors)
Alice Fredericks
6. MARIN CLIMATE ENERGY PARTNERSHIP (ICLEI)
Local Governments for Sustainability (Meets 1' Thursday, San Rafael City Hall)
Laurie Tyler, Staff Liaison & voting board member (Mann Climate Energy
Partnership)
7. MARIN EMERGENCY RADIO AUTHORITY BOARD OF DIRECTORS
(Meetings scheduled as needed)
Police Chief Michael Cronin
Jeff Slavitz, Alternate
Capt. David Hutton, 2nd Alternate
Adopted January 5, 2011; amended March 28, 2011
Page 1 of 4
8. MARIN TELECOMMUNICATIONS AGENCY BOARD OF DIRECTORS
(Meets 2"d Wednesday from 7-9 p.m., San Rafael City Hall)
Jim Fraser, Delegate
Jeff Slavitz, Alternate
9. REGIONAL AIRPORT PLANNING COMMITTEE (ABAG, MTC,
BCDC) (Meetings scheduled as needed)
Alice Fredericks, at large appointee by MTC (representing Marin County)
10. RICHARDSON BAY REGIONAL AGENCY BOARD OF DIRECTORS
(Meets monthly on 2nd Wednesday at 6: 00 p.m. - Sausalito City Hall)
Emmett O'Donnell, Delegate
Jeff Slavitz, Alternate
11. TRANSPORTATION AUTHORITY OF MARIN BOARD OF DIRECTORS
(Meets monthly on 4th Thursday at 7:30 p.m. - Board of Supervisors Chambers, Civic Center)
[Four year terms, effective May 1, 2008]
Alice Fredericks, Delegate
(Ms. Fredericks also serves as the cities' Southern Marin Representative to the
Executive Committee, as well as TAM's representative to MCCMC, and on the
TAM Legislative Committee)
Dick Collins, Alternate
• Fredericks has been appointed to serve on the SB 375 Marin SCS Ad Hoc
Committee formed by TAM in February 2011
12'. CITIZEN'S ADVISORY COMMITTEE OF THE
WATER EMERGENCY TRANSIT AUTHORITY
(Meetings scheduled as needed)
Emmett O'Donnell, Delegate
Alice Fredericks, Alternate
II. LOCAL AGENCIES/COMMITTEES
1. BELVEDERE-TIBURON JOINT DISASTER ADVISORY COUNCIL
(Meets hi-monthly on 2"d Tuesday from 4:00 - 5:30 p.m. in the Town Council Chambers)
Jim Fraser, Town Council Representative
2. BELVEDERE-TIBURON JOINT RECREATION COMMITTEE
(Meets bi-monthly on 3rd Monday in the Town Hall Community Room)
Jim Fraser, Town Council Liaison
Adopted January 5, 2011; amended March 28, 2011 Page 2 of 4
III. TOWN AD HOC COMMITTEES
(Meetings scheduled as needed)
1 2011-2012 BUDGET
i. Alice Fredericks
ii. Jiro Fraser
2 DEL MAR CLAIMS
i. Dick Collins
ii. Emmett O'Donnell
3 PARADISE DRIVE AGREEMENT
i. Alice Fredericks
ii. Jeff Slavitz
4 MARTHA PROPERTY APPLICATIONS
i. Dick Collins
ii. Alice Fredericks
5 LEGISLATIVE ACTION (Mayor/MCCMC Representative)
i. Alice Fredericks
ii. Jeff Slavitz
6 CORPORATION YARD REDEVELOPMENT
i. Dick Collins
ii. Emmett O'Donnell
7 LYFORD DRIVE PARKING
i. Dick Collins
ii. Emmett O'Donnell
8 RECREATION MASTER PLAN
i. Alice Fredericks
ii. Jeff Slavitz
9 DOWNTOWN ISSUES
i. Dick Collins
ii. Jim Fraser
10 SMOKING ORDINANCE
i. Alice Fredericks
ii. Jim Fraser
11 NED' S WAY PROJECT
i. Jim Fraser
ii. Emmett O'Donnell
Adopted January S, 2011; amended March 28, 2011 Page 3 of 4
12 REVIEW OF GARBAGE (MVRS) CONTRACT
i. Richard Collins
ii. Emmett O'Donnell
V. MCCMC APPOINTMENTS
• Elected by MCCMC
Local Agency Formation Commission (LAFCO)
(Meets second Thursday at 7: 00 p.m., San Rafael Council Chambers)
Jeff Slavitz
• Town Appointments to MCCMC Committees
1. Legislative Committee
(Meets4thd Monday at 8: 00 a.m., San Rafael City Hall)
Alice Fredericks (also serves as Chair)
Dick Collins, alternate
2. JPA Oversight Committee
(Meetings scheduled as needed)
Jim Fraser, delegate
Jeff Slavitz, alternate
3. Marin Green BERST (Green Building, Energy Retrofit and Solar
Transformation Collaborative)
(Meetings scheduled as needed)
John Kunzweiler, delegate (Planning Commissioner)
Emmett O'Donnell, alternate
4. Pension Reform Subcommittee
(Meetings scheduled as needed; will report quarterly to MCCMC; sunsets in 2011)
Emmett O'Donnell, delegate
Jeff Slavitz, alternate
VI. TOWN APPOINTMENTS IN OTHER AREAS OF INTEREST
MarinMap Steering Committee-
(Meetings scheduled as needed)
Nicholas Nguyen
Chad Monterichard, Alternate
Marin County Hazardous & Solid Waste JPA
(Meets quarterly)
Town Manager Peggy Curran
Adopted January S, 2011; amended March 28, 2011 Page 4 of 4
To:
From:
Subject:
Reviewed By:
BACKGROUND
TOWN OF TIBURON
1505 Tiburon Boulevard
Tiburon, CA 94920
Mayor and Members of the Town Council
Community Development Department
Town Council Meeting
January 18, 2012
Agenda Item: I /
IRecommendation l
to Adopt Revised Fee Schedule for the Community
Development Department & Administrative Services Department
The Town is proposing revisions to the fee schedule used by the Community Development
Department and the Administrative Services Department. The revisions are a mixture of fee
increases, fee reductions, and new service fees. Review of the fee schedule is essentially a semi-
annual process, with the most recent review being conducted in January 2010.
ANALYSIS
Community Development Department & Miscellaneous Services Fee Schedule
The proposed revisions to the fee schedule are shown in strike-through/double-underline format
in the Draft Fee Schedule Resolution, attached as Exhibit 1. Revisions are summarized below,
with page references to Exhibit 1 in parentheses following each revision. The revisions would:
➢ Create separate line items for "Keeping of Chickens or Bees" permits. These uses
currently require a more expensive conditional use permit, but the Planning Commission
is reviewing a simplified process that would enable the lower fees to be charged. As
proposed, these staff-level permits would cost $250 in order to recover processing costs
and staff time. This would constitute a fee reduction over current application fees (p. 2).
➢ Increase Condominium Conversion Conditional Use Permit application fees to match
those of other Conditional Use Permits. Due to an oversight, these initial deposit fees
were not previously increased to match those for standard Conditional Use Permit
applications, even though the process is the same (p. 2).
➢ Reflect increased State Department of Fish & Game fees for review of CEQA documents;
these are state-imposed pass-through fees over which the Town has no control (p. 4).
➢ Create a line item for color photocopies of 50 cents per page (p. 5).
➢ Create a line item for Impounded Sign Recovery and Storage of $40 per sign (p. 5).
➢ Reduce the cost of providing recordings of public meetings (now on CD rather than audio
tape) from $30 per meeting to $15 per meeting (p. 5).
➢ Increase the processing fee for duplication of official plans that require an affidavit signed
by the architect, engineer or registered professional from $30 to $50 to more accurately
reflect staff processing time (p. 5).
➢ Add an explanatory description of what constitutes "valuation of the project" for building
permit cost calculation. This addition is for clarification purposes only; the method of
calculation is not changing from the present (p. 7).
➢ Add a line item for Building Official processing of "utility undergrounding extension
exceptions" to reflect staff time spent in reviewing and processing such requests (p. 9).
Staff believes that all of the above are minor changes and/or corrections to the fee schedule.
There are no increases in building permit fees based on project valuation and no increases to
hourly rate schedules.
RECOMMENDATION
Staff recommends that the Town Council:
1. Hold a public hearing and consider any testimony.
2. Adopt the Resolution.
EXHIBITS
1. Draft Resolution.
Prepared By: Scott Anderson, Director of Community Development`-
S: Wministrationl Town CouncibStaff Reports 12012 1 Jan 18 Drafts lfee schedule update staff report.doc
RESOLUTION NO. XX-2012
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TIBURON
ADOPTING A REVISED FEE SCHEDULE FOR THE
COMMUNITY DEVELOPMENT DEPARTMENT AND MICELLANEOUS SERVICES
PROVIDED BY OTHER TOWN DEPARTMENTS
WHEREAS, the Tiburon Municipal Code requires that any changes to the Community
Development Department's filing and processing fees be set forth by Resolution of the Town
Council, and
WHEREAS, it is the intent of the Town Council that such fees be used to reimburse the
Town for the costs of providing the services for which the fees are assessed, thereby maintaining
productive and efficient service levels commensurate with the work demands within the
Community Development Department, and
WHEREAS, from time to time it is necessary to revise fees to reflect actual costs incurred
by the Community Development Department and/or other Departments in the normal course of its
operation and according to its obligations to administer State statutory requirements under the
authority of Town ordinances, and
WHEREAS, the Town of Tiburon has provided required notice and held a public hearing
pursuant to state law and local ordinances.
NOW, THEREFORE, BE IT RESOLVED that the Town Council of the Town of Tiburon
does hereby adopt a revised fee schedule for the Community Development Department and
Miscellaneous Services Provided by Other Departments, said fee schedules being attached hereto as
Exhibit A and Exhibit B, and including miscellaneous services provided by other Town
Departments, said fee schedules to become effective 60 days from the passage of this resolution and
to supersede the fee schedules set forth in Resolution No. 14-2010.
PASSED AND ADOPTED at the regular meeting of the Town Council of the Town of
Tiburon on , 2012 by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS :
ABSENT: COUNCILMEMBERS:
JIM FRASER, MAYOR
TOWN OF TIBURON
ATTEST:
DIANE CRANE IACOPI, TOWN CLERK
TIM
3
Nn-A
Tiburon Community Development Department Fee Schedule Effective --1--12012 1
EXHIBIT A: PLANNING/ZONING & MISCELLANEOUS OTHER FEES
PLANNING & ZONING PERMITS (Base fees do not include noticing, plan storage, technology
recovery or CEQA fees, unless noted with
General Plan Amendment, Rezoning, or Zoning Text Amendment ........................................$3,260*
Annexation Agreement** ................................................................................................................$255
Pezoning: Multiple Parcels/Undeveloped Parcel/Single Developed Lot.......... $3,260/$1,630/1,630*
Precise Development Plan $6,520 + $260/each unit*
a. Amendment $11630 + $70/each unit*
b. Single Lot Residential Amendment ..................................................................$1,300*
Conceptual Master Plan $3,260 + $140/each unit*
Conditional Use Permit and Amendment thereto
a. Minor ..................................................................................................................$1,300*
b. Major $6,520*
Condominium Conversion Conditional Use Permit and Amendment:
a. 4 units or less = Minor Conditional Use Permit $gm 1,300*
b. 5 units or more = Major Conditional Use Permit $3;260 6.520*
Secondary Dwelling Unit Permit** ................................................................................................$595
Kee ing of Chickens or Bees Permit** (staff-level) ......................................................................$250
Variance* * $450
Tidelands Permit** $450
Tree Permit**
a. Single tree ...............................................................................................................$170
b. 2 through 4 trees $260
C. 5+ trees ..............................................................$280 plus $55 per each additional tree
Water Well Drilling Permit and Amendment thereto
a. Potable Well .......................................................................................................$1,250*
b. Non-potable Well .................................................................................................$640*
Home Occupation Permit**
a. Initial $100
b. Annual Renewal $50
Extension of Time** ...................................................................................................50% of initial fee
*Initial deposit amount only. Any remainder will be refunded; additional Staff time to process will be billed per the
Town's Hourly Rate Schedule(s) adopted by separate resolution.
Tiburon Community Development Department Fee Schedule Effective 4-12012 2
SITE PLAN AND ARCHITECTURAL REVIEW (DESIGN REVIEW) PERMITS
(Design Review fees already include charges for noticing, plan storage, technology recovery, and
California Environmental Quality Act exemption)
Existing Building/Developed Lot
Ministerial (over-the-counter) ...............................................................................................$50
Minor Alteration (staff level) and amendments thereto .....................................................$255
Design Review of less than 500 sq. ft. that do not qualify for staff level review ..............$485
Design Review of between 500 and 1,000 sq. ft ...............................................................$945
Design Review of 1,000 sq. ft. or more $1,325
Amendment to Design Review approval 50% of filing fee
(unless the application qualifies for staff-level review, then) ............................................$255
New Residential or Non-Residential Building
Initial Approval ................................................................................................................$2,825
Minor Amendment (qualifies for staff-level review) ........................................................$255
Major Amendment involving increased floor area
and/or significant design changes 50% of filing fee
Residential Floor Area Exception $230
Grading, Filling, or Earthwork requiring design review approval .........................................$805
SIGN PERMITS
(Sign Permit fees already include charges for plan storage, technology recovery, and California
Environmental Quality Act exemption.)
Sign Permit (no Exceptions required) $90
Sign Permit Requiring a Minor Exception $125
Sign Permit Requiring a Major Exception .........................................................................$300
PLANNING CONFORMANCE CHECK ON BUILDING PERMIT APPLICATIONS
(Collected by Building Division at time of permit issuance)
Actual cost of Checker's time based on the Hourly Rate Schedule; minimum charge is 0.5 hours).
Tiburon Community Development Department Fee Schedule Effective 4-12012 3
SUBDIVISION AND RELATED PERMITS AND SERVICES
(Base fees do not include noticing, technology recovery, plan storage, or CEQA fees)
Lot Line Adjustment (Minor: four or fewer parcels)
$720*
Lot Line Adjustment (Major: five or more parcels) ...................................................................$1,800*
Lot Merger (Voluntary) ...................................................................................................................$230
Tentative Map, where Final Map required:
a. For the first 5 lots $19,600*
b. For each additional lot
$260*
C. Amendment to previously approved Tentative Map .................................:......$3,920*
Tentative Map, where Parcel Map required ...............................................................................$9,760*
Planning Division Review of Final and Parcel Maps ................................................................$3,920*
Extension of Time for Tentative Map ........................................................................................$2,600*
Certificate of Compliance ...........................................................................................................$1,300*
Reversion to Acreage $16,340*
CALIFORNIA ENVIRONMENTAL QUALITY ACT FEES
Determination of CEQA Exemption ................................................................................................$50
Initial Study ............................................................................................................................$1,600*
EIR (full or focused) $1,000 plus EIR contract cost
EIR Administrative Overhead 30% of EIR contract cost
Mitigation Monitoring and permit compliance review ..............................................Actual Town cost
State Fish & Game Review Fees & County Clerk Filing Fee (as established by State law and
subject to change without notice; make checks payable to "Mann County Clerk"):
a. Fish & Game and Filing Fee for Negative Declaration $2069. 2,094.00
b. Fish & Game and Filing Fee for Mitigated Negative Declaration $2,060.25 2 094.00
C. Fish & Game and Filing Fee for Environmental Impact Report... $2,842.25
2,889.25
d. Environmental Document per Certified Regulatory Program $°99.50 1,015.50
*Initial deposit amount only. Any remainder will be refunded; additional Staff time to process
will be billed per the Town's Hourly Rate Schedule.
Tiburon Community Development Department Fee Schedule Effective --A-12012 4
ADMINISTRATIVE SERVICES / MISCELLANEOUS
Services
Street Name Change* .......................................................................................................$1,280
Change of Street Address $170
Residential Parking Permit (collected by Police Department) .............................................$25
Noticing and Mailout of Permit Applications ....................................................................$100
Plan/Document Storage Fee ..................................................................................................$65
Technology Recovery Fee $25
Photocopies (regular) $.20/page
Photocopies (colorl $.50/page
Microfiche Copies $.20/page
Staff Research Fee $70/hour
Official Plans Duplication & Affidavit..... $50 per affidavit. plus actual plan duplication cost
Copy of Meeting Recording (CD) $15 per meeting
Town Clerk Certification of Copies $1 /page
Special Event Permit: Low impact=$40; High impact=$100; Renewal of Low impact = $20
Impounded Sign Recovery/Storage Fee $40/sign
Publications
General Plan paper copy (full document including 11" X 17" color diagrams) ..................$50
General Plan on CD (full document)
$5
General Plan paper copy (Individual Elements, including diagrams therein)
$10
Zoning Ordinance (including 11" X 17" color maps)
......$30
Municipal Code (including 11" X 17" color zoning maps)
....$100
Design Review Guidelines (a.k.a. Hillside Guidelines Booklet)
........$5
Downtown Design Handbook (color)
......$20
Downtown Design Handbook (B/W)
$10
Downtown Design Handbook Furniture Supplement (B/W)
........$5
All other publications
At cost
Maps
General Plan Land Use Diagram 2.2-1 (11" x 17" color)
$3
General Plan Land Use Diagram 2.2-1 (24" x 36" color)
......$30
Other General Plan Diagrams (11" x 17" color)
........$3
Zoning Map (11" x 17" color)
........$3
Zoning Map (24" x 36" color)
......$30
Planned Development Map (11" x 17" color)
$3
Other maps
At cost
APPEALS
a. If applicant is the appellant** .................................................................................$500
b. If applicant is not the appellant ...............................................................................$300
*Initial deposit amount only. Any remainder will be refunded; additional Staff time to process will be billed per the Town's
Hourly Rate Schedule.
**Project applicant is responsible for all reasonable Town costs, including expert services and outside consultants, necessary to
process the application through a final Town decision.
Tiburon Community Development Department Fee Schedule Effective --A-12012
PUBLIC FACILITY FEES AND OTHER DEVELOPMENT-RELATED FEES
Traffic Mitigation Fees - varies by location (see Town Council Resolution No. 02-2007 or
successor document).
In-Lieu Housing Fee - varies (based on a formula contained in Tiburon Municipal Code Title IV,
Chapter 16).
Park & Recreation In-lieu Fee - varies (based on formula in Tiburon Municipal Code Title IV,
Chapter 14).
GENERAL FEE PROVISIONS
A. Fees shall be submitted in full at the time of application submittal to the Town. A penalty
fine equal to 100% of the regular filing fee is assessed for after-the-fact permit applications.
B. Pursuant to a written request, the Town Council may grant a full or partial waiver of fees
pursuant to applicable fee waiver policies adopted by Resolution of the Town Council.
C. Portions of fees may be refunded upon withdrawal of an application; the amount of the
refund shall be determined by the Director based upon the amount of work performed and
costs incurred by the Town prior to withdrawal.
D. Full fee credits may be granted by the Director toward resubmitted applications if
withdrawn and resubmitted within 60 days from the date of withdrawal.
E. Where work requires more than one permit, the full fee shall be collected for each and every
permit required.
F. Pursuant to Tiburon Municipal Code Title IV, Chapter 16 (Zoning), some fee waivers are
applicable to projects providing below market rate housing units.
G. If the Director determines that a contract planner will be required to process an
application, or assist Town Staff with processing of an application, the applicant shall be
responsible for all reasonable costs associated with said contract planner.
Tiburon Community Development Department Fee Schedule Effective 4-12012 6
EXHIBIT B: BUILDING DIVISION FEES
BUILDING PERMIT FEE
The basis for the Building Permit Fee shall be the total valuation of the project; the actual fee shall
be calculated using attached Table 1. "Valuation of the project" includes all of the actual costs
incurred for the completion of the project. These costs include, but are not limited to, architectural
and engineering fees, site preparation, demolition, rough and finish carpentry, electrical, plumbing,
mechanical, scaffolding and other equipment rentals, grading, drainage, and winterization activities.
Where work is performed or materials supplied without monetary compensation, the fair market
value of labor and/or materials supplied shall be used for project valuation calculation purposes.
If the total valuation is not provided, the following schedule shall be used to establish a minimum
project valuation. Actual project valuation must be provided prior to final inspection and any
additional fees, based on actual project valuation, will be due and payable prior to final sign-off.
1. Apartment Houses:
Type I or II F.R $171.00/sq.ft.
Type V - Masonry (or Type III) $137.00/sq.ft.
Type V - Wood Frame $132.00/sq.ft.
Type I Garage $70.00/sq.ft.
2. Dwellings:
Type V-Masonry $157.00/sq.ft.
Type V -Wood Frame $150.00/sq.ft.
Garage $60.00/sq.ft.
Miscellaneous valuations: If total valuation is not provided at the time of application, the following
schedule shall be used:
1. Sprinklered Structure (retrofits only) $4.00/sq.ft.
2. Tenant Improvements - Commercial $45.00/sq.ft.
3. Block Walls & Pilasters (includes footings) $6.00/sq.ft.
4. Retaining Walls (includes footings) $18.00/sq.ft.
5. Retaining Walls (wood) $6.00/sq.ft.
6. Greenhouse $12.00/sq.ft.
7. Patio, Solid Cover
$14.00/sq. ft.
8. Patio, Lattice Cover $11.00/sq.ft.
9. Aluminum Patio Enclosure $60.00/sq.ft.
10. Deck $12.00/sq.ft.
Tiburon Community Development Department Fee Schedule Effective 4-12012 7
11. Demolition ........................................................................................................................$120.00
12. Re-roof-
Project valuation to be substantiated by providing contract; Building Permit Fee shall be
calculated using Table 1.
13. Swimming Pool/Spa/Hot Tub:
Project valuation to be substantiated by providing contract; Building Permit Fee shall be
calculated using Table 1.
14. Miscellaneous Work:
Building Permit Fee for any work not covered by the above shall be based on the total
valuation for the project and the fees will be calculated using Table 1.
MISCELLANEOUS FEES
1. Plan Storage fees:
Valuation
$1 - $100,000 ......................................................................................................................$60.00
$100,001 - $200,000 .........................................................................................................$120.00
$200,001 - $80000 .........................................................................................................$180.00
$800,001 - over .................................................................................................................$250.00
2. Residential Resale Inspection/Residential Building Report (RBR) ................................$250.00
3. Residential Resale Re-inspection: $75.00
4. Business License:
Project value $1 - $5000 .....................................................................................................$15.00
Project value $5001 - $2500 ............................................................................................$25.00
Projects valued over $25,000 0.0012 of the Proj ect value
5. Plan Checking Fees: All construction plans must be checked for conformance with State and
Town regulations. A plan checking fee shall be paid to the Town along with submittal of
construction drawings and specifications for review. Plan checking fees shall be 65% of the
building permit fees as set forth in Table 1. Where plans are incomplete, or changed so as to
require an additional plan check review, an additional plan review fee shall be charged by the
Town at a rate of $75 per hour, with a minimum charge of one hour, in addition to any costs
incurred by the Town for outside plan-checking services.
6. Work Performed Without a Permit: Whenever any work for which a permit is required is
commenced without first obtaining a permit, a penalty fee shall be due and payable. The
penalty fee shall be calculated using the Town's current Resolution setting forth
Administrative Fines.
7. Long-range planning/general plan maintenance fee surcharge: 10% of building permit fees
(includes building, plumbing, electrical, mechanical, and- grading fees)
Tiburon Community Development Department Fee Schedule Effective 4-12012 8
8. Technology Recovery Fee surcharge as set forth in the following table:
TOTAL VALUATION
FEE
$ 1.00 to $ 5,000.00
$15.00
$ 5,001.00 to 25,000.00
$ 15.00 for the first $ 5,000.00 plus $ 3.00.00 for each additional $1,000.00, or fraction
thereof, to and including $ 25,000.00
$ 25,001.00 to $ 50,000.00
$ 75.00 for the first $ 25,000.00 plus $ 2.50 for each additional $1,000.00, or fraction
thereof, to and including $ 50,000.00
$ 50,001.00 to $ 100,000.00
$ 137.50 for the first $ 50,000.00 plus $ 2.25 for each additional $1,000.00, or fraction
thereof, to and including $ 100,000.00
$ 100,001.00 to $ 500,000.00
$ 250.00 for the first $ 100,000.00 plus $ 2.00 for each additional $1,000.00, or fraction
thereof, to and including $ 500,000.00
$ 500,001.00 to $ 1,000,000.00
$ 1050.00 for the first $ 500,000.00 plus $ 1.75 for each additional $1,000.00, or fraction
thereof, to and including $ 1,000,000.00
$ 1,000,001.00 and up
$ 1925.00 for the first $ 1,000,000.00 plus $ 1.50 for each additional $1,000.00, or
fraction thereof, but not to exceed $7,500.00
9. Other Inspections and Fees
Inspections outside of normal business hours (minimum charge is 2 hours) $60/hour
Re-inspection fee ................................................................................................................$75.00
Inspections for which no fee is specifically indicated ........................................................$60.00
10. State Building Standards Commission Fee, as follows:
PERMIT VALUATION
FEE
$ 1.00 to $ 25,000.00
$ 1.00
$ 25,001.00 to $ 50,000.00
$ 2.00
$ 50,001.00 to $ 75,000.00
$ 3.00
$ 75,001.00 to $ 100,000.00
$ 4.00
Every $ 25,000 or fraction thereof
above $ 100,000.00
Add $ 1.00
11. Undergrounding Extension Exception (per Chanter 12A-3 of the Muni Code) $60.00
ELECTRICAL PERMIT FEES
Any fees required by this division shall be paid by the applicant before any electrical work,
requiring a permit hereunder, is stared and the permit issued.
Minimum Fee: The minimum fee for any electrical permit, unless otherwise indicated, is
$60.00
Miscellaneous Permit Fee: Any permit for miscellaneous electrical work not in conjunction
with a building permit, and not itemized below, shall be a minimum fee of $60.00, or 2% of
the contract cost, whichever is greater.
Tiburon Community Development Department Fee Schedule Effective 4-12012 9
New Service or Service Change: Any permit for new service or change of service not in
conjunction with a building permit shall be charged as follows:
100-1000 amps ......................................................................................................$150.00
Over 1000 amps ......................................................................................................$250.00
Residential Dwelling: For each electrical permit for a one or two family unit, or a multi-
family dwelling unit, the fee shall be based on 20% of the building permit fee, inclusive of
carports and garages, and inclusive of additions and alterations.
Commercial: Fees for commercial or industrial electrical work (including retail stores,
offices, and motels) in conjunction with a building permit are as follows:
Office 20% of building permit fees
Retail sales 20% of building permit fees
Food markets 25% of building permit fees
Restaurants 25% of building permit fees
MECHANICAL PERMIT FEES
Any fee required by this division shall be paid by the applicant before any mechanical work
requiring a permit hereunder is started and the permit is issued.
Minimum Fee: The minimum fee for any mechanical permit, unless otherwise indicated, is
$60.00.
Miscellaneous Permit Fee: Any permit for miscellaneous mechanical work not in conjunction
with a building permit, and not itemized below, shall be a fee of $60.00 or 1% of the contract
cost.
Residential Dwellings: For each mechanical permit for a one or two family dwelling unit or a
multi-family dwelling unit, the fee shall be based on 9% of building permit fee, inclusive of
additions and alterations.
Commercial: Fees for commercial or industrial mechanical work (including retail stores,
offices, and motels) in conjunction with a building permit are as follows:
Office 9% of building permit fee
Retail sales 9% of building permit fee
Food Markets ............................................................................12% of building permit fee
Restaurants ................................................................................12% of building permit fee
PLUMBING PERMIT FEES
Any fees required by this division shall be paid by the applicant before any plumbing work
requiring a permit hereunder is started and the permit issued.
Tiburon Community Development Department Fee Schedule Effective 4-12012 10
Minimum Fee: The minimum fee for any plumbing permit is $60.00, unless otherwise stated.
Miscellaneous Permit Fee: Any permit for miscellaneous plumbing work not in conjunction
with a building permit, and not itemized below, shall be a fee of $60.00 or 1.5% of the
contract cost, whichever is greater.
Residential Dwellings: For each plumbing permit for a one or two family dwelling unit or a
multi-family unit, the fee shall be based on 10% of the building permit fee, inclusive of
additions and alterations.
Commercial: Fees for commercial or industrial plumbing work (including retail stores,
offices, and motels) in conjunction with a building permit are as follows:
Office 10% of building permit fees
Retail sales 10% of building permit fees
Food markets 10% of building permit fees
Restaurants 15% of building permit fees
GRADING PERMIT FEE SCHEDULE
Plan Check Fees:
1 to 50 cubic yards No fee
51 to 100 cubic yards $15.00
10 1 to 1,000 cubic yards .....................................................................................................$22.50
1,001 cubic yards to 10,000 cubic yards ............................................................................$30.00
For each additional 10,000 cubic yards or fraction thereof above 10,000 cubic yards: $15.00
Permit Feew
1 - 50 C.Y ............................................................................................................................$15.00
51 - 100 C.Y ........................................................................................................................$22.50
101 - 200 C.Y .....................................................................................................................$33.00
201 - 300 C.Y .....................................................................................................................$43.50
301 - 400 C.Y .....................................................................................................................$54.00
401 - 500 C.Y .....................................................................................................................$64.50
501 - 600 C.Y .....................................................................................................................$75.00
601 - 700 C.Y .....................................................................................................................$85.50
701 - 800 C.Y .....................................................................................................................$96.00
801 - 900 C.Y
$106.50
901 - 1000 C.Y .................................................................................................................$117.00
1001 - 2000 C.Y ...............................................................................................................$126.00
2001 - 3000 C.Y ...............................................................................................................$135.00
3001 - 4000 C.Y ...............................................................................................................$144.00
4001 - 5000 C.Y ...............................................................................................................$153.00
5001 - 6000 C.Y ...............................................................................................................$162.00
6001 - 7000 C.Y ...............................................................................................................$171.00
7001 - 8000 C.Y ...............................................................................................................$180.00
8001 - 9000 C.Y ...............................................................................................................$189.00
Tiburon Community Development Department Fee Schedule Effective 4-12012 11
9001 - 10,000 C.Y .............................................................................................................$198.00
Each additional 10,000 Cubic Yards is:.......
$40.50
PUBLIC FACILITY DEVELOPMENT FEES
Traffic Mitigation Fee - applies to development resulting in new vehicle trip generation; varies by
location (see Town Council Resolution No. 02-2007 or successor document).
Street Impact Fee - I% of building permit project valuation
Stormwater Runoff Fee - $1 per each square foot of new impervious surface created by the project
TABLE 1- BUILDING PERMIT FEES
TOTAL VALUATION
FEE
S 1.00 to S 2,000.00
$60.00
S 2,001.00 to $25
000.00
S 69.25 for the first $ 2,000.0 plus $ 14.00 for each additional S 1,000.00, or fraction
,
thereof; to and including $ 25,000.00
$25,001. 1 00 to S 50,000.00
S 391.25 for the first $ 25,000.00 plus $ 10.10 for each additional 51,000.00, or fraction
thereof, to and including S 50,000.00
S 50,001.00 to S 100,000.00
S643.75 * for the first S 50,000.00 plus S 7.00 for each additional $1,000.00, or fraction
thereof, to-and including $ 100,000.00
S 100,001.00 to $ 500,000.00
S 993.75 for the first S 100,000.00 plus S 5.60 for each additional $1,000.00, or fraction
=
thereof, to and including $ 500,000.00
$ 500,001.00 to S 1,000,000.00
S 3,233.75 for the first S 500,000.00 plus S 4.75 for each additional $1,000.00, or fraction
'
thereof, to
and including S 1,000,000.00
S 1,000,001.00 and above
$ 5,608.75 for the first $ 1,000;000:00 plus S 3.15 for each additional $1,000.00, or fraction
thereof
Other Inspections and Fees:
1. Inspections outside of normal business hours (minimum charge - two hours) .......................................................................................5.75.00 per hour
2. Reinspection fee S 75.00 per hour
3. Inspections for which no fee is specifically indicated (minimum charge-one hour) $ 75.00 per hour
4. Additional plan review required by changes, additions or revisions to plans (minimum charge-one hour) S 75.00 per hour
5. For use of outside consultants for plan checldng, inspections, or both Actual costs'
Actual costs include recovery of administrative and overhead costs incurred by the Town.
Tiburon Community Development Department Fee Schedule Effective 4-12012 12
TOWN OF TIBURON
1505 Tiburon Boulevard
Tiburon, CA 94920
Town Council Meeting
January 18, 2012
Agenda Item:
?.H,J
To:
From:
Mayor & Members of the Town Council
Community Development Department
Subject: Introduction and First Reading of an Ordinance Establishing a
Streamlined Review Procedure and Exemption from the Zoning
Ordinance for the Belvedere-Tiburon Public Library Expansion
Project; 1501 and 1505 Tiburon Boulevard; Assessor Parcel Nos. 058-
171-92, 93, 94 and 058-171-62 (portion); File MCA 2011-08
Reviewed by:. ILL/
BACKGROUND
The Belvedere-Tiburon Public Library Agency is pursuing a major expansion of its facility
located at 1501 Tiburon Boulevard. The Town Council certified the EIR for the Library
Expansion project in October 2011, and on November 2, 2011 approved general plan
amendments, rezonings, and amendments to the Point Tiburon Master and Precise Plan maps
related to the Library Expansion project.
The Town's practice in recent years is to adopt streamlined development review procedures for
major public projects. The streamlined approach was used for the original Belvedere-Tiburon
Public Library project, the Tiburon Town Hall, the Tiburon Police Station, the Ned's Way
Recreation Facility, and the Lyford Drive Parking Lot projects.
DESCRIPTION OF ORDINANCE PROVISIONS
The proposed ordinance would exempt future land development applications for the Library
Expansion project from provisions of the Tiburon Zoning Ordinance (Title IV, Chapter 16 of the
Municipal Code), and would establish a streamlined review process for future project
entitlements by vesting review authority exclusively with the Town Council.
Under current zoning regulations, separate conditional use permit and site plan and architectural
review approvals would be required prior to issuance of building permits for the project. The
ordinance would exempt the project from all provisions of the Tiburon Zoning Ordinance and
create a Town review and decision-making process vested solely with the Town Council.
Courtesy referrals to any other reviewing body, such as the Planning Commission or Design
Review Board, would be at the option of the Town Council. This procedure is the same used by
the Town on prior major public projects.
lin Wi IT J,".,
The proposed ordinance attempts to conserve scarce public monies and advance the extraordinary
public interest associated with this project by focusing and shortening the review process and any
associated appeal processes, not by relaxing standards or criteria. To that end, the proposed
ordinance states as follows:
In conducting its review and evaluation of the Project, the Town Council shall utilize
those standards and criteria that the Planning Commission and Design Review Board
would have normally applied absent the adoption of this streamlined processing
procedure.
ANALYSIS
Town staff has reviewed the proposed ordinance for consistency with the Tiburon General Plan
and found that the streamlined review process is envisioned in the Tiburon General Plan per the
policy and program listed below:
➢ Downtown Element Policy DT-35: Support an appropriate expansion of the
Belvedere-Tiburon Public Library adjacent to Zelinsky Park.
➢ Downtown Element Program DT-u: Facilitate expansion of the Belvedere-
Tiburon Public Library by employing streamlined permit review processes
typically used for major public projects.
Adoption of the ordinance would therefore be consistent with the Tiburon General Plan.
PLANNING COMMISSION REVIEW AND RECOMMENDATION
The Planning Commission held a public hearing on this matter on December 14, 2011,
considered all testimony received, and voted to recommend adoption of the draft ordinance. The
Commission's resolution is attached as Exhibit 1.
STAFF RECOMMENDATION
Staff recommends that the Town Council:
1. Hold a public hearing on the draft ordinance (Exhibit 2) and consider all testimony.
2. If appropriate following deliberation, proceed with the introduction and first reading of
the draft ordinance. The procedure would be to move to read the ordinance by title only,
waiving any additional reading, and introduce the Ordinance. Pass the first reading by roll
call vote. If first reading is passed, the Ordinance will return for final adoption on a future
regular meeting consent calendar. The ordinance would take effect 30 days after adoption.
i Tin
} EL d .
EXHIBITS
1. Planning Commission Resolution recommending adoption of the ordinance.
2. Draft Ordinance.
Prepared by: Scott Anderson, Director of Community Development
SAAdministration\Town Council\Staff Reports\2012Van 18 Drafts\Library Streamlining Ordinance report.doc
RESOLUTION NO. 2011-16
A RESOLUTION OF THE PLANNING* COMMISSION
OF THE TOWN OF TIBURON RECOMMENDING TO THE TOWN COUNCIL ADOPTION
OF AMENDMENTS TO THE TIBURON MUNICIPAL CODE (CHAPTER 16, ZONING) IN
THE FORM OF AN ORDINANCE EXEMPTING ZONING PROVISIONS FOR AND
ESTABLISHING STREAMLINED REVIEW AND
DECISION-MAKING PROCEDURES FOR THE
REVISED BELVEDERE-TI 3URON PUBLIC LIBRARY EXPANSION PROJECT
WHEREAS, the Town of Tiburon has initiated zoning ordinance amendment procedures
to the Town's Zoning Ordinance, codified as Chapter 16 in Title IV of the Tiburon Municipal
Code, in order to adopt streamlined review and decision-making procedures for the Belvedere-
Tiburon Public Library Expansion project ("Project"); and
WHEREAS, the Planning Commission finds that the adoption of the ordinance
establishing the streamlined processing procedures has no potential to result in adverse impacts
on the environment and is exempt from the requirements of the California Environmental Quality
Act (CEQA), pursuant to Section 15061 [b(3)] of the CEQA Guidelines; and
WHEREAS, notice of the public hearing on this matter was published in a newspaper of
general circulation in the Town of Tiburon on October 26, 2011, and other noticing was provided
as required by law; and
WHEREAS, the Planning Commission held a duly noticed and advertised public hearing
on December 14, 2011, at which it considered any testimony received from the public; and
WHEREAS, the Planning Commission finds that the proposed ordinance would be
consistent with and would implement the relevant goals, policies, and programs of the Tiburon
General Plan, as set forth in the Staff Report for the meeting of December 14, 2011; and
WHEREAS, the Planning Commission finds that the proposed ordinance is consistent
with the objectives and purposes of the Zoning Ordinance.
NOW, THEREFORE, BE IT RESOLVED that the Planning Commission hereby
recommends that the Town Council adopt an ordinance, as generally set forth in attached Exhibit
"A", establishing streamlined review and decision-making procedures for the Belvedere-Tiburon
Public Library Expansion project.
Tiburon Planning Commission Resolution No. 2011-16 12/14/2011
1
EXHIBIT NO._____
PASSED AND ADOPTED at a regular meeting of the Planning Commission of the
Town of Tiburon held on December 14, 2011, by the following vote:
AYES: COMMISSIONERS: Corcoran, Kunzweiler, Tollini, Weller
NOES: COMMISSIONERS: None
ABSENT: COMMISSIONERS: one vacancy
JO VRCO , C A AN
T Planning Commission
ATTEST:
SCOTT ANDERSON, SECRETARY
Attachments: Exhibit "A"
Tiburon Planning Commission Resolution No. 2011-16 12/14/2011 2
EXHIBIT NO.
ORDINANCE NO. N.S.
. AN ORDINANCE OF THE TOWN COUNCIL OF THE
TOWN OF TIBURON ESTABLISHING REVIEW AND DECISION-MAKING
PROCEDURES FOR THE BELVEDERE-TIBURON
PUBLIC LIBRARY EXPANSION REVISED PROJECT
AND EXEMPTING SAID PROJECT FROM ALL PROVISIONS
OF THE TIBURON ZONING ORDINANCE AS SET FORTH IN TITLE IV,
CHAPTER 16 OF THE TIBURON MUNICIPAL CODE
The Town Council of the Town of Tiburon does ordain as follows:
SECTION 1. PURPOSE AND INTENT
The Belvedere-Tiburon Library Agency (BTLA) owns and operates a public library at the
corner of Tiburon Boulevard and Mar West Street, on property commonly known as 1501
Tiburon Boulevard and further identified as Marin County Assessor Parcels 058-171-93, 94 and
a portion of 058-171-62. In 2004, the Tiburon Town Council approved a general plan
amendment, rezoning, master plan amendment, and precise plan amendment for the construction
of additions to the existing Library building. The Town Council also adopted a mitigated
negative declaration of environmental impact for the additions to the Library as set forth in those
approvals.
In September 2005, the Town Council adopted an updated general plan known as Tiburon
2020, which set forth the following policy and program regarding the Library:
➢ Downtown Element Policy DT-35: Support an appropriate expansion of the
Belvedere-Tiburon Public Library adjacent to Zelinsky Park.
➢ Downtown Element Program DT-u: Facilitate expansion of the Belvedere-
Tiburon Public Library by employing streamlined permit review processes
typically used for major public projects.
In July 2007, the Town Council entered into an agreement with BTLA to transfer
property adjacent to the public improvements known as Zelinsky Park for the purpose of
expanding the library as contemplated by the general plan. The Agreement provided that the
Library addition project would be subject to the Town's normally applicable laws and
regulations, except as may be waived or modified by ordinance of the Town Council. The Town
retains its discretion to process and approve, conditionally approve or deny all land use
applications as provided by law.
Town of Tiburon Ordinance No. N. S. Effective 4--12012
In July 2008, the BTLA decided to pursue a substantially different project (hereinafter
"Revised Project"), that proposes the primary additions to be located in the parking lot between
the existing Library and Tiburon Town Hall. Legislative land use entitlements for the Revised
Project are currently being processed by the Town, with Town Council approval anticipated prior
to January 1, 2012. The Town Council has certified an environmental impact report for the
Revised Project. The BTLA has requested, and the Town Council has initiated, the process to
adopt an ordinance establishing streamlined Town review and decision-making procedures for
the Revised Project, including exemption from provisions of the Tiburon Zoning Ordinance.
Pursuant to the provisions of Tiburon's Zoning Ordinance, the Revised Project would be
required to secure conditional use permit approval by the Planning Commission, and site plan
and architectural approval by the Design Review Board (DRB) prior to the issuance of a building
permit. However, the Town Council finds it appropriate to adopt this ordinance to establish a
streamlined decision-making procedure for the Revised Project, because of (1) the extraordinary
public interest served by the Revised Project (2) the above-listed general plan policy and program
regarding the expansion of the Library; and (3) the need to preserve scarce public monies by
minimizing the, expense required to comply with the Town's laws and regulations while still
meeting the intent thereof.
SECTION 2. EXEMPTION FROM ZONING ORDINANCE
The Revised Project shall be exempt from all provisions of the Tiburon Zoning
Ordinance, codified as Title IV, Chapter 16 of the Tiburon Municipal Code.
SECTION 3. ENVIRONMENTAL DETERMINATION
Adoption of this Ordinance has no potential to result in a significant impact on the
environment pursuant to Section 15061(b) (3) of the Guidelines for the California Environmental
Quality Act (CEQA) and is therefore exempt from review. Furthermore, the Town has
previously certified an environmental impact report for the Revised Project, and adoption of this
Ordinance makes no changes to the Revised Project that would require further review under
CEQA.
SECTION 4. FINDINGS
The Town Council finds as follows:
(A) The Planning Commission held a duly noticed and advertised public hearing on
, 2011, at which testimony was received from the public; and
thereafter recommended adoption of the ordinance to the Town Council.
(B) The Town Council held a duly noticed public hearing on
20 and heard and considered public testimony on this item.
Town of Tiburon Ordinance No. N. S. Effective 4--12012
2
(C) The Town Council finds that the proposed ordinance would be consistent with the
goals, policies, and programs of the Tiburon General Plan, as set forth in the Staff
Report dated , 20_.
(D) The Town Council finds that the proposed ordinance is consistent with the objectives
set forth in the Zoning Ordinance.
SECTION 5. REVIEW AND DECISION-MAKING PROCEDURES ESTABLISHED
Development applications for the Revised Project shall be reviewed pursuant to the
following procedures:
(A) The Town Council shall hold one or more public meetings on the
application to review and, if appropriate, approve or conditionally approve the site plan,
architectural, and related drawings for the project. This review shall include the building
additions, landscaping, parking and other ancillary improvements. In conducting its
review and evaluation of the application, the Town Council shall utilize those guiding
principles, design review guidelines, purposes and special considerations that the
Planning Commission and Design Review Board would have normally applied to
applications for a conditional use permit and site plan and architectural review absent the
adoption of this streamlined processing procedure.
(B) At any time during the process, the Town Council may, as deemed
appropriate, refer the application to the Planning Commission, Design Review Board, or
any other Council-appointed Committee for that body's expeditious input,
recommendations, or analysis. Such referrals shall be advisory and not binding on the
Town Council.
(C) Prior to any work on the site, the BTLA must apply for and the Town
Building Official must review and issue any building permits required by law pursuant to
an approved development application.
(D) Prior to any work on the site, the BTLA must apply for and the Town
Engineer must review and approve an encroachment permit for any work associated with
the project that is proposed on Town land or street right-of-way.
(E) The processing of the applications shall be exempt from all Town planning
and permit fees except that BLTA shall pay any costs the Town incurs from outside
vendors or consultants, or where the Town Manager has determined that such costs are
necessary or appropriate to process the applications.
SECTION 6. EFFECTIVE DATE
This Ordinance shall take effect and be in force thirty (30) days after the date of passage
Town of Tiburon Ordinance No. N.S. Effective --1--12012 3
and before the expiration of fifteen (15) days after its passage a copy of the ordinance shall be
published, with the names of the members voting for and against it, at least once in a newspaper
of general circulation in the Town of Tiburon.
This Ordinance was introduced at a regular meeting of the Town Council of the Town of
Tiburon on , 201_ and was adopted at a regular meeting of the Town
Council of the Town of Tiburon on , 201_, by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
MAYOR
TOWN OF TIBURON
ATTEST:
DIANE CRANE IACOPI, TOWN CLERK
S:IPlanninglPlanning CommissionOgff Reports1201I December 14 meetingllibrary streamlining ordinance draft.doc
Town of Tiburon Ordinance No. N. S. Effective --1--12012 4
ORDINANCE NO. N.S.
AN ORDINANCE OF THE TOWN COUNCIL OF THE
TOWN OF TIBURON ESTABLISHING REVIEW AND DECISION-MAKING
PROCEDURES FOR THE BELVEDERE-TIBURON
PUBLIC LIBRARY EXPANSION REVISED PROJECT
AND EXEMPTING SAID PROJECT FROM ALL PROVISIONS
OF THE TIBURON ZONING ORDINANCE AS SET FORTH IN TITLE IV,
CHAPTER 16 OF THE TIBURON MUNICIPAL CODE
The Town Council of the Town of Tiburon does ordain as follows:
SECTION 1. PURPOSE AND INTENT
The Belvedere-Tiburon Library Agency (BTLA) owns and operates a public library at the
corner of Tiburon Boulevard and Mar West Street, on property commonly known as 1501
Tiburon Boulevard and further identified as Marin County Assessor Parcels 058-171-93, 94 and
a portion of 058-171-62. In 2004, the Tiburon Town Council approved a general plan
amendment, rezoning, master plan amendment, and precise plan amendment for the construction
of additions to the existing Library building. The Town Council also adopted a mitigated
negative declaration of environmental impact for the additions to the Library as set forth in those
approvals.
In September 2005, the Town Council adopted an updated general plan known as Tiburon
2020, which set forth the following policy and program regarding the Library:
➢ Downtown Element Policy DT-35: Support an appropriate expansion of the
Belvedere-Tiburon Public Library adjacent to Zelinsky Park.
➢ Downtown Element Program DT-u: Facilitate expansion of the Belvedere-
Tiburon Public Library by employing streamlined permit review processes
typically used for major public projects.
In July 2007, the Town Council entered into an agreement with BTLA to transfer
property adjacent to the public improvements known as Zelinsky Park for the purpose of
expanding the library as contemplated by the general plan. The Agreement provided that the
Library addition project would be subject to the Town's normally applicable laws and
regulations, except as may be waived or modified by ordinance of the Town Council. The Town
retains its discretion to process and approve, conditionally approve or deny all land use
applications as provided by law.
Town of Tiburon Ordinance No. N. S. Effective 4--12012 1
EXHIBIT CL_
In July 2008, the BTLA decided to pursue a substantially different project (hereinafter
"Revised Project"), that proposes the primary additions to be located in the parking lot between
the existing Library and Tiburon Town Hall. Legislative land use entitlements for the Revised
Project are currently being processed by the Town, with Town Council approval anticipated prior
to January 1, 2012. The Town Council has certified an environmental impact report for the
Revised Project. The BTLA has requested, and the Town Council has initiated, the process to
adopt an ordinance establishing streamlined Town review and decision-making procedures for
the Revised Project, including exemption from provisions of the Tiburon Zoning Ordinance.
Pursuant to the provisions of Tiburon's Zoning Ordinance, the Revised Project would be
required to secure conditional use permit approval by the Planning Commission, and site plan
and architectural approval by the Design Review Board (DRB) prior to the issuance of a building
permit. However, the Town Council finds it appropriate to adopt this ordinance to establish a
streamlined decision-making procedure for the Revised Project, because of (1) the extraordinary
public interest served by the Revised Project (2) the above-listed general plan policy and program
regarding the expansion of the Library; and (3) the need to preserve scarce public monies by
minimizing the expense required to comply with the Town's laws and regulations while still
meeting the intent thereof.
SECTION 2. EXEMPTION FROM ZONING ORDINANCE
The Revised Project shall be exempt from all provisions of the Tiburon Zoning
Ordinance, codified as Title IV, Chapter 16 of the Tiburon Municipal Code.
SECTION 3. ENVIRONMENTAL DETERMINATION
Adoption of this Ordinance has no potential to result in a significant impact on the
environment pursuant to Section 15061(b) (3) of the Guidelines for the California Environmental
Quality Act (CEQA) and is therefore exempt from review. Furthermore, the Town has
previously certified an environmental impact report for the Revised Project, and adoption of this
Ordinance makes no changes to the Revised Project that would require further review under
CEQA.
SECTION 4. FINDINGS
The Town Council finds as follows:
(A) The Planning Commission held a duly noticed and advertised public hearing on
December 14, 2011, at which testimony was received from the public; and thereafter
recommended adoption of the ordinance to the Town Council.
(B) The Town Council held a duly noticed public hearing on
20 and heard and considered public testimony on this item.
Town of Tiburon Ordinance No. N. S. Effective --1--12012 2
(C) The Town Council finds that the proposed ordinance would be consistent with the
goals, policies, and programs of the Tiburon General Plan, as set forth in the Staff
Report dated , 20_.
(D) The Town Council finds that the proposed ordinance is consistent with the objectives
set forth in the Zoning Ordinance.
SECTION 5. REVIEW AND DECISION-MAKING PROCEDURES ESTABLISHED
Development applications for the Revised Project shall be reviewed pursuant to the
following procedures:
(A) The Town Council shall hold one or more public meetings on the
application to review and, if appropriate, approve or conditionally approve the site plan,
architectural, and related drawings for the project. This review shall include the building
additions, landscaping, parking and other ancillary improvements. In conducting its
review and evaluation of the application, the Town Council shall utilize those guiding
principles, design review guidelines, purposes and special considerations that the
Planning Commission and Design Review Board would have normally applied to
applications for a conditional use permit and site plan and architectural review absent the
adoption of this streamlined processing procedure.
(B) At any time during the process, the Town Council may, as deemed
appropriate, refer the application to the Planning Commission, Design Review Board, or
any other Council-appointed Committee for that body's expeditious input,
recommendations, or analysis. Such referrals shall be advisory and not binding on the
Town Council.
(C) Prior to any work on the site, the BTLA must apply for and the Town
Building Official must review and issue any building permits required by law pursuant to
an approved development application.
(D) Prior to any work on the site, the BTLA must apply for and the Town
Engineer must review and approve an encroachment permit for any work associated with
the project that is proposed on Town land or street right-of-way.
(E) The processing of the applications shall be exempt from all Town planning
and permit fees except that BLTA shall pay any costs the Town incurs from outside
vendors or consultants, or where the Town Manager has determined that such costs are
necessary or appropriate to process the applications.
SECTION 6. EFFECTIVE DATE
This Ordinance shall take effect and be in force thirty (30) days after the date of passage
Town of Tiburon Ordinance No. N. S. Effective --1--12012 3
and before the expiration of fifteen (15) days after its passage a copy of the ordinance shall be
published, with the names of the members voting for and against it, at least once in a newspaper
of general circulation in the Town of Tiburon.
This Ordinance was introduced at a regular meeting of the Town Council of the Town of
Tiburon on , 2012 and was adopted at a regular meeting of the Town
Council of the Town of Tiburon on , 2012, by the following vote:
AYES : COUNCILMEMBERS :
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
JIM FRASER, MAYOR
TOWN OF TIBURON
ATTEST:
DIANE CRANE IACOPI, TOWN CLERK
S: Wministration lTown Council1Staff Reports12012Van 18 Drafisllibrary streamlining ordinance TC draft.doc
Town of Tiburon Ordinance No. N. S. Effective --1--12012 4