On the agenda: Campbell City of Campbell - City Council Meeting 02/01/2022 - Feb 01, 2022 — License Plate Reader (Feb 1)

City Council Agenda
City of Campbell, 70 N. First St., Campbell, California

NOTE: To protect our constituents, City officials, and City staff, the City requests all
members of the public follow the guidance of the California Department of Health Services',
and the County of Santa Clara Health Officer Order, to help control the spread of COVID-19.
Additional information regarding COVID-19 is available on the City's website at
www.campbellca.gov.
This City Council Regular meeting will be conducted in person as well as telecommunication
and is compliant with provisions of the Brown Act. Councilwoman Landry will attend virtually
from 696 Sandberg Street, Surfside Beach, South Carolina, 29575. A quorum of the City Council will
be in attendance at the City of Campbell City Hall.
The City Council meeting will be live-streamed on Channel 26, the City's website and on
YouTube https://www.youtube.com/user/CityofCampbell for those who only wish to view the
meeting.
Those members of the public wishing to provide public comment virtually are asked to
register in advance at: https://www.campbellca.gov/signup. After registering, you will receive
a confirmation email containing information about joining the meeting. Members of the public
may attend the meeting in person at Campbell City Hall - Council Chambers. If attending in
person, face coverings and physical distancing will be required until further notice.
Public comment will also be accepted via email at [email protected] prior to the
start of the meeting. Written comments will be posted on the website and distributed to the
Council. If you choose to email your comments, please indicate in the subject line “FOR
PUBLIC COMMENT” and indicate the item number.

REGULAR MEETING OF THE CAMPBELL CITY COUNCIL
Tuesday, February 1, 2022 7:30 p.m.
City Hall Council Chamber – 70 N. First Street
CALL TO ORDER
ROLL CALL
PLEDGE OF ALLEGIANCE
SPECIAL PRESENTATIONS AND PROCLAMATIONS
COMMUNICATIONS AND PETITIONS
ORAL REQUESTS
NOTE: This portion of the meeting is reserved for persons wishing to address the City Council
on any matter not on the agenda. Persons wishing to address the Council are requested, but
not required to complete a Speaker’s Card. Speakers are limited to two (2) minutes. The law
generally prohibits the Council from discussion or taking action on such items. However, the
Council may instruct staff accordingly regarding Oral Requests.

COUNCIL ANNOUNCEMENTS
CONSENT CALENDAR
NOTE: All matters listed under consent calendar are considered by the City Council to be
routine and will be enacted by one motion. There will be no separate discussion of these items
unless a request is made by a member of City Council, City staff, or a member of the public.
Any person wishing to speak on any item on the consent calendar should ask to have the item
removed from the consent calendar prior to the time the Council votes to approve. If removed,
the item will be discussed in the order in which it appears.

1.

Minutes of City Council Executive Session Meeting of January 18, 2022
Recommended Action: Approve the Executive Session Meeting minutes of
January 18, 2022.

2.

Minutes of City Council Regular Meeting of January 18, 2022
Recommended Action: Approve the Regular Meeting minutes of January 18,
2022.

3.

Approving Bills and Claims
Recommended Action: Approve the bills and claims in the amount of $93,074.04.

4.

Investment Report - Quarter Ending December 2021
Recommended Action: That the City Council approve the Investment Report for
the quarter ending December 2021 and the report be noted and filed.

5.

Approve the Acceptance of the Revised Community Development Block
Grant, Authorize Advertisement of Bids, Award of Contract, and Other
Associated Actions for the Community Center Track Resurfacing, Project
21-PP (Resolution/Roll Call Vote)
Recommended Action: That the City Council adopt a Resolution to approve the
acceptance of Community Development Block Grant (CDBG) funds in the
amount of $365,000 from the Santa Clara County Office of Supportive Housing
(SCCOSH) for the Campbell Community Center Track Resurfacing Project (21PP) by authorizing the City Manager to execute the Grant Agreement with the
County to accept the CDBG funds; approve the Project Specifications; and,
authorize the Public Works Director to advertise for bids and award the project;
authorize the Public Works Director to reject bids and rebid the project should
bids received have unamenable irregularities; authorize the City Manager to
enter into a construction contract with the lowest responsive and responsible
bidder and encumber a 10% construction contingency for a total construction
amount of up to $365,000; authorize the City Engineer to negotiate and execute
contract change orders up to and within the allocated construction contingency;
and authorize the Finance Director to perform the associated budget adjustment.

6.

Accept Improvements for the Fiscal Year 20/21 Annual Street Maintenance Collector and Residential Street Resurfacing, Project 21-BB, and File Notice
of Completion (Resolution/Roll Call Vote)
Recommended Action: That the City Council adopt a Resolution accepting the
improvements for the Fiscal Year 20/21 Annual Street Maintenance - Collector
and Residential Street Resurfacing, Project 21-BB (Project); direct the City
Engineer to file the Notice of Completion; and authorize the Finance Director to
perform a budget adjustment.

7.

Approval of Plans and Specifications, Authorize Advertisement of Bids,
Award of Contracts, and Other Associated Actions for the Fiscal Year 21/22
Annual Street Maintenance - Collector and Residential Street Resurfacing,
Project 22-BB (Resolution/Roll Call Vote)
Recommended Action: That the City Council adopt a Resolution approving the
plans and specifications; authorizing the Public Works Director to advertise for
bids and award the project; authorizing the City Manager to enter into a
construction contract with the lowest responsive and responsible bidder in an
amount not to exceed $3,201,000 and encumber a 10% construction contingency
for a total construction contract amount of $3,521,000; authorizing the City
Engineer to negotiate and execute contract change orders up to and within the
allocated construction contingency; authorizing the Public Works Director to
reject bids and rebid the project, should bids received have unamenable
irregularities; authorizing the City Manager to enter into a Cost Share Agreement
with the Town of Los Gatos in the amount of $335,000; and authorizing the
Finance Director to perform associated budget adjustments.

PUBLIC HEARINGS AND INTRODUCTION OF ORDINANCES
NOTE: Members of the public may be allotted up to two (2) minutes to comment on any public
hearing item. Applicants/Appellants and their representatives may be allotted up to a total of
five (5) minutes for opening statements and up to a total of three (3) minutes maximum for
closing statements. Items requested/recommended for continuance are subject to Council’s
consent at the meeting.

8.

Receive Input from the Community on the Draft District Maps Submitted for
the Redistricting of City Council District Boundaries (Time Certain 7:45 PM)
Recommended Action: Receive input from the Community on the draft district
maps submitted for the Redistricting of City Council district boundaries and
provide any necessary feedback and direction to Staff.

9.

Public Hearing to Consider an Ordinance Extending Interim Ordinance No.
2277 that Adopted Urgency Measures to Implement Senate Bill No. 9 (SB9), Concerning Two-Unit Developments and Lot Splits in Single Family
Residential Zones; and Adoption of New Application Fees for SB-9
Applications to be Included in the Schedule of Fees and Charges
(Ordinance/Resolution - 4/5 Roll Call Vote)
Recommended Action: That the City Council adopt an Ordinance to extend
Interim Ordinance No. 2277 that adopted urgency measures to implement
Senate Bill No. 9, concerning two-unit developments and lot splits in single family
residential zones; and to adopt a Resolution approving new application fees for
SB-9 applications.

NEW BUSINESS
10.

Acceptance of Fiscal Year 20/21 Annual Comprehensive Financial Report
and Auditor’s Written Communication on Internal Controls
Recommended Action: That the City Council accept the Fiscal Year 20/21
Annual Comprehensive Financial Report and Auditor’s written communication on
internal control structure and the audit process as submitted with this report.

11.

Fiscal Year 21/22 Mid-Year Financial Update and Budget Adjustments
(Resolution/Roll Call Vote)

Recommended Action: Staff recommends that the City Council accept the Fiscal
Year 21/22 Mid-Year Financial Update Report and adopt a Resolution
authorizing the Fiscal Year 21/22 Mid-Year Budget Adjustments.
UNFINISHED BUSINESS
COUNCIL COMMITTEE REPORTS
12.

Council Committee Reports
Recommended Action: That the City Council report on activities from their
committee assignments.

ADJOURN
IMPORTANT NOTICE: Materials related to an item on this agenda submitted to the City Council
after distribution of the agenda packet are available for public inspection with the agenda packet
in the lobby of City Clerk’s Office, 70 N. First Street, Campbell, CA 95008, during normal business
hours.
These
materials
will
also
be
available
on
the
City
website
at
https://www.ci.campbell.ca.us/agendacenter with the agenda packet following the last item of the
agenda, subject to staff’s ability to post the documents prior to the meeting. All documents not
posted prior to the meeting will be posted the next business day.
In compliance with the Americans with Disabilities Act, listening assistive devices are available for
all meetings held in the City Council Chambers. If you require accommodation, please contact
the City Clerk’s Office, (408) 866-2117, at least one week in advance of the meeting.

1

CITY COUNCIL MINUTES

City of Campbell, 70 N. First St., Campbell, California
CITY COUNCIL EXECUTIVE SESSION
Tuesday, January 18, 2022 – 6:30 p.m.
Ralph Doetsch Conference Room
70 N. First Street, Campbell, California

CALL TO ORDER
The City Council of the City of Campbell convened on the special day of January 18,
2022.
Attendee Name
Paul Resnikoff
Anne Bybee
Elizabeth 'Liz' Gibbons
Susan M. Landry
Sergio Lopez

Title

Mayor
Vice Mayor
Councilmember
Councilmember
Councilmember

Status
Present
Present
Present
Absent
Present

PUBLIC COMMENTS
There were no public comments.
MOVE INTO CLOSED EXECUTIVE SESSION
A.

Personnel

B.

Litigation - Conference with Legal Counsel – Existing Litigation
Paragraph (1) of Subdivision (d) of California Government Code Section 54956.9
Name of Case: Patricia Balinsky v. County of Santa Clara; City of Campbell, CA;
Superior Court of California, County of Santa Clara
Case No.: 20CV367229

C.

Real Property - Conference with Real Property Negotiators
Campbell Community Center, 1 West Campbell Avenue, Campbell CA 95008
City Negotiator: City Manager Brian Loventhal
Negotiating Parties: DaVinci Academy

D.

Labor Negotiations

The City Council met in Executive Session to discuss Item B. City Manager Brian
Loventhal, City Attorney Bill Seligmann, Finance Director Will Fuentes, Public Works
Director Todd Capurso, and Robert Gundert of Howard Rome Martin & Ridley LLP were
in attendance.
Packet Pg. 5

Minutes Acceptance: Minutes of Jan 18, 2022 6:30 PM (CONSENT CALENDAR)

This City Council meeting was conducted pursuant to provisions of the Brown
Act.

1

The City Council met in Executive Session to discuss Item C. City Manager Brian
Loventhal, City Attorney Bill Seligmann, Finance Director Will Fuentes and Recreation &
Community Services Director Natasha Bissell was in attendance.
Mayor Resnikoff stated that any reportable actions will be reported at the next regularly
scheduled City Council Meeting.
ADJOURNMENT

Minutes Acceptance: Minutes of Jan 18, 2022 6:30 PM (CONSENT CALENDAR)

Council adjourned at 7:15 p.m.
APPROVED:
ATTEST:
Paul Resnikoff, Mayor
Dusty Christopherson, City Clerk

Minutes of January 18, 2022 City Council Meeting

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2

CITY COUNCIL MINUTES

City of Campbell, 70 N. First St., Campbell, California

This City Council meeting was conducted pursuant to provisions of the Brown
Act.
This meeting was recorded and can be viewed in its entirety at:
https://campbellca.gov/agendacenter and https://www.youtube.com/user/CityofCampbell.
CALL TO ORDER
The City Council of the City of Campbell convened on the regularly scheduled day of
January 18, 2022.
ROLL CALL
Attendee Name
Paul Resnikoff
Anne Bybee
Elizabeth 'Liz' Gibbons
Susan M. Landry
Sergio Lopez

Title
Mayor
Vice Mayor
Councilmember
Councilmember
Councilmember

Status
Present
Present
Present
Absent
Present

PLEDGE OF ALLEGIANCE
Mayor Resnikoff led the Pledge of Allegiance.
SPECIAL PRESENTATIONS AND PROCLAMATIONS
There were no special presentations and proclamations.
COMMUNICATIONS AND PETITIONS
City Attorney Bill Seligmann stated there were no reportable actions from the January
18, 2022 City Council Executive Session.
ORAL REQUESTS

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Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

REGULAR MEETING OF THE CAMPBELL CITY COUNCIL
Tuesday, January 18, 2022 – 7:30 p.m.
City Hall Council Chamber – 70 N. First Street

2

Sean Mendelson and Stephanie Morris, Campbell residents spoke of their concerns
relating to climate change and urged the City to adopt a Climate Action Plan.
Dashiell Leeds, Sierra Club representative spoke in support of Campbell adopting a
Climate Action Plan and noted the effort undertaken by Morgan Hill.

COUNCIL ANNOUNCEMENTS
Due to the continuing effects of COVID, City Hall remains closed to the public with the
exception of City Council, Commission meetings and certain special meetings as
noticed. Many services are available online and people may call City departments
directly to schedule appointments as needed. At this time there is no firm date for
reopening daily access to all City services.
Santa Clara Valley Transportation Authority is holding a virtual community meeting on
January 19, 2022 at 6:00 p.m. to discuss an affordable housing project at the
Winchester light rail station in partnership with the County's Office of Supportive
Housing. Visit vta.org/winchesterdevelopment for additional project information.
There is an upcoming Special Planning Commission meeting on January 20, 2022 at
5:30 p.m. to conduct the final housing site selections for consideration by the City
Council to be included in the City’s Housing Element.
There will be a Special Council meeting on January 25, 2022 at 6:30 p.m. to conduct a
public hearing to consider several potential housing sites for the Housing Element. The
Housing Element is the City’s long-range plan for producing the City’s share of housing.
Join us on February 1, 2022 at 7:45 p.m. This will be the third in a series of four public
hearings to obtain public input on the future of redrawing the City Council election
district boundaries. The community’s input is extremely important, and we encourage all
residents to participate in the redistricting process.
These meetings will be held in person at Campbell City Hall and are also accessible via
ZOOM webinar. For additional information about these meetings, please visit the City’s
website at www.campbellca.gov.
CONSENT CALENDAR
Mayor Resnikoff asked if anyone wished to remove an item from the Consent Calendar.
Items 12, 13, and 14 were removed from the Consent Calendar.
The Consent Calendar was considered as follows:
1.

Minutes of City Council Special Meeting of November 17, 2021

Minutes of January 18, 2022 City Council Meeting

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2 Pg. 8
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Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

Raja Pallela, Campbell resident spoke of his concerns relating to the General Plan and
Housing Element, the need for school space with increased housing and support for
placing new development in the Dell Avenue area.

2

Recommended Action: Approve the Special Meeting minutes of November 17,
2021.
This action approves the City Council Special Meeting minutes of November 17,
2021.
Minutes of City Council Special Meeting of December 16, 2021
Recommended Action: Approve the Special Meeting minutes of December 16,
2021.
This action approves the Special Meeting minutes of December 16, 2021,
including the Desk Item.
3.

Minutes of City Council Executive Session Meeting of December 20, 2021
Recommended Action: Approve the Executive Session Meeting minutes of
December 20, 2021.
This action approves the Executive Session Meeting minutes of December 20,
2021.

4.

Minutes of City Council Special Meeting of December 21, 2021
Recommended Action: Approve the Special Meeting Minutes of December 21,
2021.
This action approves the Special Meeting minutes of December 21, 2021.

5.

Minutes of City Council Regular Meeting of December 21, 2021
Recommended Action: Approve the Regular Meeting Minutes of December 21,
2021.
This action approves the Regular Meeting minutes of December 21, 2021.

6.

Approving Bills and Claims
Recommended Action: Approve the bills and claims in the amount of
$3,304,943.46.
This action approves the bills and claims in the amount of $3,304,943.46 as
follows: bills and claims checks dated December 6, 2021, in the amount of
$866,937.18; payroll checks dated December 9, 2021, in the amount of
$39,323.15; bills and claims checks dated December 13, 2021, in the amount of
$879,531.01; bills and claims checks dated December 20, 2021, in the amount of
$523,019.88; payroll checks dated December 23, 2021, in the amount of
$66,796.73; and bills and claims checks dated December 27, 2021, in the
amount of $929,335.51.

7.

Monthly Investment Transactions Report
Recommended Action: That the City Council review and accept the Monthly
Investment Transactions Report for November 2021.
This action accepts the Monthly Transactions Report for November 2021.

8.

Community Facilities District No. 1 Report Fiscal Year (FY) 2020-21
Recommended Action: That the City Council note and file the Annual Bond
Accountability Report for the City’s Community Facilities District No. 1 (“CFD”) for

Minutes of January 18, 2022 City Council Meeting

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Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

2.

2

Fiscal Year ending June 30, 2021, as mandated by the California Government
Code Sections 53411 and 50075.3.

9.

Community Facilities District No. 2 Report Fiscal Year (FY) 2020-21
Recommended Action: That the City Council note and file the Annual Bond
Accountability Report for the City’s Community Facilities District No. 2 (“CFD”) for
Fiscal Year ending June 30, 2021, as mandated by the California Government
Code sections 53411 and 50075.3.
This action authorizes the filing of the Annual Bond Accountability Report for the
City’s Community Facilities District No. 2 (“CFD”) for Fiscal Year ending June 30,
2021, as mandated by the California Government Code Sections 53411 and
50075.3.

10.

Approval of the Vacation of the Light and Air / Building (Setback) Lines
Created by Tract Map No. 294 (Portions of Erin Way, Shamrock Drive, and
Curtner Avenue, Formerly Casey Street) and Directing the City Clerk to
Record the Resolution (Resolution/Roll Call Vote)
Recommended Action: That the City Council adopt a Resolution summarily
vacating the Light and Air/Building (Setback) Lines created by Tract Map No.
294; and directing the City Clerk to record the resolution.
This action adopts Resolution No. 12790 summarily vacating the Light and
Air/Building (Setback) Lines created by Tract Map No. 294; and directs the City
Clerk to record the resolution.

11.

Approval of the Vacation of a Public Easement Designated and Delineated
as a 5-Foot Walkway Easement Within Lot 6 of Tract Map No. 7229, Known
as 1409 Harriet Avenue, and Direct the City Clerk to Record the Resolution
(Resolution/Roll Call Vote)
Recommended Action: That the City Council adopt a Resolution Vacating the
Public Easement designated and delineated as a 5-foot walkway easement
within Lot 6 of Tract Map No. 7229 recorded on August 24, 1981, in Book 494
Pages 12 and 13 of Official Records, Santa Clara County against a portion of the
property known as 1409 Harriet Avenue; and Directing the City Clerk to record
the resolution.
This action adopts Resolution No. 12791 Vacating the Public Easement
designated and delineated as a 5-foot walkway easement within Lot 6 of Tract
Map No. 7229 recorded on August 24, 1981, in Book 494 Pages 12 and 13 of
Official Records, Santa Clara County against a portion of the property known as
1409 Harriet Avenue; and Directing the City Clerk to record the resolution.

Minutes of January 18, 2022 City Council Meeting

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Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

This action authorizes the filing of the Annual Bond Accountability Report for the
City’s Community Facilities District No. 1 (“CFD”) for Fiscal Year ending June 30,
2021, as mandated by the California Government Code Sections 53411 and
50075.3.

2

RESULT:
MOVER:
SECONDER:
AYES:
ABSENT:

ADOPTED [UNANIMOUS]
Bybee
Gibbons
Gibbons, Lopez, Bybee, Resnikoff
Landry

ITEMS CONSIDERED SEPARATE FROM CONSENT
12.

Approval of Consultant Agreement with Management Partners for
Procurement Services, Dispensing of Bidding Requirements as Specified in
Campbell Municipal Code Section 3.20.030(4), and Associated Budget
Adjustment (Resolution/Roll Call Vote)
Recommended Action: That the City Council adopt a Resolution authorizing the
City Manager to enter into a Consultant Agreement with Management Partners
for procurement services, dispense with bidding requirements as specified in
Campbell Municipal Code Section 3.20.030(4), and authorize the Finance
Director to implement an associated budget adjustment.
Finance Director Will Fuentes reviewed the Staff Report dated January 18, 2022,
noting that he has been performing as the City’s Purchasing Officer since
October 2021 and that due to the complexity of public purchasing processes is
recommending Council approve a Consultant Agreement with Management
Partners to review, analyze and advise the City on updated purchasing policies,
procedures, and most appropriate staffing levels for this task throughout the City.
After Council discussion, Council expressed concern relating to the use of a solesource contract for this consultant work and confirmed consensus for not
approving the recommended action and instead including this request in the
upcoming Fiscal Year 22/23 budget process.
M/S: Bybee/Gibbons – That the City Council not enter into a Consultant
Agreement with Management Partners for procurement services and direct
staff to include the item in the Fiscal Year 22/23 budget process. The
motion was adopted by the following roll call vote:
RESULT:
MOVER:
SECONDER:
AYES:
ABSENT:

ADOPTED [UNANIMOUS]
Bybee
Gibbons
Gibbons, Lopez, Bybee, Resnikoff
Landry

Minutes of January 18, 2022 City Council Meeting

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Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

M/S: Bybee/Gibbons – That the City Council approve the Consent Calendar,
including the Desk Item for Item 2. The motion was adopted by the
following roll call vote:

2

13.

Resolution Commending Officer Darwin Okamoto Upon His Retirement
After 25 Years of Service to the City of Campbell (Resolution/Roll Call Vote)
Recommended Action: That the City Council adopt a Resolution commending
Officer Darwin Okamoto upon his retirement after 25 years of service to the City
of Campbell.

Police Chief Gary Berg expressed his congratulations to Officer Darwin Okamoto
on his retirement after 25 years of dedicated service to the Department and the
Campbell Community and noted that he will be missed.
Officer Darwin Okamoto thanked the City Council and Chief Berg for the
opportunity to serve the City and its residents of the Campbell community who
are very supportive of their Police Department.
M/S: Bybee/Lopez – That the City Council adopt Resolution No. 12792
commending Officer Darwin Okamoto upon his retirement after 25 years of
service to the City of Campbell. The motion was adopted by the following
roll call vote:
RESULT:
ADOPTED [UNANIMOUS]
MOVER:
Bybee
SECONDER:
Lopez
AYES:
Gibbons, Lopez, Bybee, Resnikoff
ABSENT:
Landry
14.

Resolution Commending Corinne Shinn Upon Her Retirement After 28
Years of Service with the City of Campbell (Resolution/Roll Call Vote)
Recommended Action: That the City Council adopt a Resolution commending
Corinne Shinn for 28 years of outstanding service to the City of Campbell.
Council expressed appreciation to Corinne Shinn for her 28 years of dedicated
service to the City of Campbell noting her excemplary customer service skills and
support to a department that is largely community facing and interacts with a
large number of Campbell residents and business owners.
Community Development Director Rob Eastwood expressed appreciation to
Corinne Shinn for her hard work and dedicated service and noted her exemplary
skills in supporting the Planning Department and noted that she is sought after by
other Cities to help them in a time of need.
Corinne Shinn expressed appreciation to Council and Community Development
Director Eastwood for his kind words as she departs for retirement.
M/S: Gibbons/Bybee – That the City Council adopt Resolution No. 12793
commending Corinne Shinn for 28 years of outstanding service to the City
of Campbell. The motion was adopted by the following roll call vote:

Minutes of January 18, 2022 City Council Meeting

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Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

Council expressed appreciation to Officer Darwin Okamoto for his 25 years of
excellent service to the City of Campbell including his work on the SWAT team
and for being a mentor to others in the Department.

2

RESULT:
MOVER:
SECONDER:
AYES:
ABSENT:

ADOPTED [UNANIMOUS]
Gibbons
Bybee
Gibbons, Lopez, Bybee, Resnikoff
Landry

15.

Public Hearing to Consider Adoption of a Resolution Directing the
Community Development Director to Proceed with Abatement of Hazardous
Vegetation (Resolution/Roll Call Vote)
Recommended Action: That the City Council adopt a Resolution directing the
Community Development Director to proceed with the abatement of hazardous
vegetation by the Santa Clara County Consumer and Environmental Protection
Agency.
Community Development Director Eastwood introduced the Staff Report dated
January 18, 2022 noting that the City of Campbell contracts with Santa Clara
County to abate hazardous vegetation (weeds) within the City. At its meeting of
December 7, 2021 the City Council declared hazardous vegetation to be a public
nuisance pursuant to Campbell Municipal Code (CMC) Section 17.54.020. The
attached resolution will allow the County to proceed with abatement action on 45
properties identified as having hazardous vegetation within the City of Campbell.
Mayor Resnikoff opened the public hearing, there being no speakers, the public
hearing was closed.
M/S: Gibbons/Lopez – That the City Council adopt Resolution No. 12794
directing the Community Development Director to proceed with the
abatement of hazardous vegetation by the Santa Clara County Consumer
and Environmental Protection Agency. The motion was adopted by the
following roll call vote:
RESULT:
MOVER:
SECONDER:
AYES:
ABSENT:

ADOPTED [UNANIMOUS]
Gibbons
Lopez
Gibbons, Lopez, Bybee, Resnikoff
Landry

NEW BUSINESS
16.

Resolution
Amending
Agreement
for
City
Manager
Services
(Resolution/Roll Call Vote)
Recommended Action: That the City Council adopt a Resolution amending the
Agreement for City Manager services.
Acting Human Resources Manager Salina Flores reviewed the Staff Report
dated January 18, 2022 noting that the presented Resolution authorizes an

Minutes of January 18, 2022 City Council Meeting

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Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

PUBLIC HEARINGS AND INTRODUCTION OF ORDINANCES

2

Mayor Resnikoff requested an amendment to the review period language to
reflect a review period in line with the Fiscal Year rather than a specific month.
M/S: Gibbons/Lopez – that the City Council adopt Resolution No. 12795
amending the Agreement for City Manager services reflecting a
performance review period matching the Fiscal Year. The motion was
adopted by the following roll call vote:
RESULT:
MOVER:
SECONDER:
AYES:
ABSENT:
17.

ADOPTED [UNANIMOUS]
Gibbons
Lopez
Gibbons, Lopez, Bybee, Resnikoff
Landry

Consider Economic Development Strategy from the Economic
Development Subcommittee
Recommended Action: That the City Council consider the recommendation of the
Economic Development Subcommittee to obtain specialized consultant services
to assist in implementing the short-term economic development strategy.
City Manager Brian Loventhal presented the Staff Report dated January 18, 2022
noting that the Economic Development Subcommittee discussed short-term
approaches to addressing existing commercial vacancies while also exploring
bridging the gap until a new long term Economic Development Plan can be
developed and in line with the updated General Plan. The Economic
Development Subcommittee is recommending obtaining an outside consultant to
perform or assist the City in identifying ways in which to fill commercial vacancies
based on sales tax leakage and other economic analyses. The Subcommittee is
recommending issuing an Request for Qualification/Request for Proposals and
will return to Council for formal approval if proposals received are above the
$50,000 City Manager approval limit.
Councilmember Lopez requested the City investigate methods of utilizing local
universities or think tank organizations in addition to paid consultants for this
effort.
Councilmember Gibbons expressed concern that this report did not accurately
reflect the intent of the Economic Development Subcommittee request and noted
a need to think broadly and look at the big picture when evaluating economic
development including what new industries Campbell can attract, how Campbell
can be a destination area in the Valley for new and developing industries and in
turn what would the branding needs of the City be. Councilmember Gibbons
stated that for these reasons she is not supportive of the recommendation.

Minutes of January 18, 2022 City Council Meeting

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Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

amendment to the salary provisions and performance review period of the
Agreement for City Manager Services, consistent with City Council direction and
in accordance with changes made during the 2021 labor negotiation process.

2

After discussion, M/S: Lopez/Bybee – That the City Council consider the
recommendation of the Economic Development Subcommittee to obtain
specialized consultant services to assist in implementing the short-term
economic development strategy. The motion was adopted by the following
roll call vote:
RESULT:
MOVER:
SECONDER:
AYES:
NOES:
ABSENT:

ADOPTED [3 TO 1]
Lopez
Bybee
Lopez, Bybee, Resnikoff
Gibbons
Landry

UNFINISHED BUSINESS
18.

Extension of Declaration of Local Emergency (Resolution/Roll Call Vote)
Recommended Action: It is recommended that the City Council adopt a
resolution extending the November 16, 2021 City Council proclamation declaring
the existence of a local emergency resulting from community spread of COVID19.
City Manager Loventhal presented Staff Report dated January 18, 2022 noting
that the Declaration of Local Emergency must be renewed every 60 days. The
current Declaration of Local Emergency is set to expire on January 29, 2022.
Should the Council decide to invoke the authority given to it under Assembly Bill
361 to allow for conducting virtual public meetings, alternative language will need
to be included in the motion.
M/S: Gibbons/Bybee – that the City Council adopt Resolution No. 12796
extending the November 16, 2021 City Council proclamation declaring the
existence of a local emergency resulting from community spread of COVID19, including the Desk Item. The motion was adopted by the following roll
call vote:
RESULT:
MOVER:
SECONDER:
AYES:
ABSENT:

ADOPTED [UNANIMOUS]
Gibbons
Bybee
Gibbons, Lopez, Bybee, Resnikoff
Landry

The City Council took a recess at 8:53 P.M. and reconvened at 9:09 P.M. with four
members present and one absent.
Minutes of January 18, 2022 City Council Meeting

Page
9 Pg. 15
Packet

Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

In response to inquiries, City Manager Loventhal noted that the Subcommittee
will be involved in the development of the Request for Qualifications/Requst for
Proposals and that further refinement of the vision and request will be conducted
prior to its issuance, and the results of that process will return to Council for
formal approval.

2

Consideration of a Permanent Parklet Program in Downtown Campbell
Recommended Action: That the City Council provide policy direction regarding a
Permanent Parklet Program in Downtown Campbell.
Community Development Director Eastwood and Economic Development
Specialist Michael Thomas presented Staff Report dated January 18, 2022
noting that currently 17 restaurants and bars in the Downtown area operate
parklets in 40 public parking spaces, representing 3.3% of all available parking in
the Dowtown area. Economic Development Specialist Thomas reviewed the
permanent parklet programs in neighboring jurisdictions reviewing their allowed
activities, permitting costs, and funding mechanisms.
Community
Development
Director
Eastwood
reviewed
the
Staff
recommendations to implement a permanent parklet program, adopt a
permanent parklet program permitting process restricting the maximum number
of parking stalls in use, development pre-approved parklet design options,
require an annual parklet use fee, and use American Rescue Plan Act (ARPA)
funds for developing parklet designs with reduced permit costs and grants for
construction materials.
In response to an inquiry, City Attorney Seligmann noted that the City can
regulate the hours of operation for a parklet since it is located in the City right-ofway.
Mayor Resnikoff opened the floor for public comments.
Adam Buchbinder, Campbell Resident spoke in support of a Downtown
permanent parklet program and for possibly extending them into other areas of
the City.
Ken Johnson, Campbell Chamber of Commerce representative, spoke in support
of the Staff recommendations and for a desire to beautify the look of the parklets,
and for a requirement to require a certain amount of participation to create some
uniformity and consistency.
Councilmember Gibbons expressed support for a permanent parklet program but
has concerns relating to on street parking for Downtown businesses, parking
overflows into Downtown neighborhoods, how to balance the competing needs of
businesses adjacent and next to one another, and how this can extend into other
areas of the City. Councilmember Gibbons expressed support for having an
identified design and look to the parklets, is supportive of the use of ARPA funds
and requested more details on logistics of a program of this type.
Councilmember Lopez expressed support for a permanent parklet program
stating that he sees this as an improvement to the walkability of Downtown and is
supportive of the staff recommendations, useage of ARPA funds for this program
and the potential for some type of grant or subsidized program fees.
Councilmember Lopez expressed support for reviewing parklets in other parts of

Minutes of January 18, 2022 City Council Meeting

PagePacket
10 Pg. 16

Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

19.

2

Vice Mayor Bybee expressed support for a permanent parklet program noting
that the benefits to Downtown and the community as a whole may outweigh the
parking challenges. Vice Mayor Bybee stated she would like a better visual
appearance to the parklets with consistent design standards, a limit on the
number of parking spaces used, and is supportive of an annual fee with some
sort of grant program. Councilmember Bybee stated it didn’t make sense to allow
the use of temporary parklets to expire before a permanent option was in place.
Mayor Resnikoff expressed support for a permanent parklet program and for the
Staff recommendations, and expressed support for some sort of subsidy program
but with business buy-in as well. Mayor Resnikoff is supportive of the City
developing designs for businesses to choose from for consistency purposes and
for spacing the parklets out so that those areas in front of retail spaces are left
open.
Council confirmed consensus for bringing the Downtown Campbell Temporary
Parklet Program back to extend the end date to possibly June 30, 2022 as it will
take some time to get a permanent program in place.
COUNCIL COMMITTEE REPORTS
20.

Accept Resignation of Carmen Lynaugh from the Bicycle and Pedestrian
Advisory Committee (BPAC)
Recommended Action: That the City Council accept the resignation of Carmen
Lynaugh from the Bicycle and Pedestrian Advisory Committee and direct the City
Clerk to advertise the Notice of Unscheduled Vacancy.
City Clerk Christopherson introduced Staff Report dated January 18, 2022.
Councilmembers expressed appreciation to Carmen Lynaugh for her dedication
to the Bicycle and Pedestrian Advisory Committee and wished her well on her
next adventure.
M/S: Bybee/Lopez – that the City Council accept the resignation of Carmen
Lynaugh from the Bicycle and Pedestrian Advisory Committee and direct
the City Clerk to advertise the Notice of Unscheduled Vacancy. The motion
was adopted by the following roll call vote:
RESULT:
MOVER:
SECONDER:
AYES:
ABSENT:

21.

ADOPTED [UNANIMOUS]
Bybee
Lopez
Gibbons, Lopez, Bybee, Resnikoff
Landry

Approve Appointments to the Parks & Recreation Commission

Minutes of January 18, 2022 City Council Meeting

PagePacket
11 Pg. 17

Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

the City potentially as a second phase to the program, and for engaging with the
Downtown businesses to develop some standards with an emphasis on
accessibility of the permanent parklets.

2

Vice Mayor Bybee introduced the Staff Report dated January 18, 2022 and noted
that the Subcommittee met on January 12, 2022 and interviewed five very
qualified and enthusiastic candidates to serve on the Parks & Recreation
Commission. The Subcommittee is recommending that the current encumbants
Mr. Frank Beitz and Ms. Sherri Doherty be reappointed to each serve one full
term expiring in December 2025. The Subcommittee expressed appreciation to
the applicants for applying and hoped that they continue to stay engaged with the
City.
M/S: Bybee/Lopez – that the City Council approve the recommendation of
the Advisory Commissioner Appointment Interview Subcommittee
regarding appointments to the Parks & Recreation Commission for two
four-year terms expiring December 2025. The motion was adopted by the
following roll call vote:
RESULT:
MOVER:
SECONDER:
AYES:
ABSENT:
22.

ADOPTED [UNANIMOUS]
Bybee
Lopez
Gibbons, Lopez, Bybee, Resnikoff
Landry

Council Committee Reports
Recommended Action: That the City Council report on activities from their
committee assignments.
Mayor Resnikoff stated that the Council Committee Assignments for 2022 have
been completed. Most outside agency assignments did not change, there were
however some internal Committee changes.
Councilmember Gibbons attended the Association of Bay Area Governments
January meeting, the Campbell Historical Museum annual priorities meeting, the
Cities Association meeting, and the Legislative Subcommittee noting that this
committee will meet bi-monthly. Councilmember Gibbons announced that she
was elected Chair of the Silicon Valley Clean Energy Authority for 2022.
Councilmember Lopez attended the Valley Transportation Authority Policy
Advisory Committee meeting and was elected to serve as Vice Chair of the
Committee.
Vice Mayor Bybee attended the Cities Association meeting and the Planning
Collaborative meeting.
Mayor Resnikoff attended the West Valley Sanitation District meeting.

Minutes of January 18, 2022 City Council Meeting

PagePacket
12 Pg. 18

Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

Recommended Action: That the City Council approve the recommendation of the
Advisory Commissioner Appointment Interview Subcommittee regarding
appointments to the Parks & Recreation Commission for two four-year terms
expiring December 2025.

2

ADJOURN
Mayor Resnikoff adjourned the meeting at 10:23 p.m.

APPROVED:
Paul Resnikoff, Mayor

Minutes Acceptance: Minutes of Jan 18, 2022 7:30 PM (CONSENT CALENDAR)

ATTEST:
Dusty Christopherson, City Clerk

Minutes of January 18, 2022 City Council Meeting

PagePacket
13 Pg. 19

3

City
Council
Report
TITLE:

Item:
Category:
Meeting Date:

3
CONSENT CALENDAR
February 1, 2022

Approving Bills and Claims

RECOMMENDED ACTION
Approve the bills and claims in the amount of $93,074.04.
DISCUSSION
The bills and claims that have been audited and approved by staff for payments made
as noted below:
Type
Payroll
Bills & Claims

Check Date

January 6, 2022
January 10, 2022
Total

Amount

$34,291.43
$58,782.61
$93,074.04

FISCAL IMPACT
Requested action does not require a budget adjustment. Adequate funding was
available to cover all expenses as listed.

Prepared by:

Roberto Garcia-Acosta, Accounting Clerk
II

Reviewed by:
Norite Vong, Finance Manager

Packet Pg. 20

3
Approving Bills and Claims

Page 2 of 2

Approved by:
Brian Loventhal, City Manager

Packet Pg. 21

4

City
Council
Report
TITLE:

Item:
Category:
Meeting Date:

4
CONSENT CALENDAR
February 1, 2022

Investment Report - Quarter Ending December 2021

RECOMMENDED ACTION
That the City Council approve the Investment Report for the quarter ending December
2021 and the report be noted and filed.
DISCUSSION
The City invests primarily in the State of California Local Agency Investment Fund
(LAIF) and US Government Agency securities to preserve the safety of the City’s
surplus funds while achieving a reasonable return on its portfolio. The City’s strategy is
one of buy-and-hold in which a portion of the portfolio is invested in fixed income
securities of varying maturities that provides sufficient cash flow to meet the City’s
operational needs.
During the quarter, the total amount of the City’s pooled cash investment portfolio
decreased $2.0 million due to normal seasonal operating cash flows including $4.1
million in capital project spending offset by seasonal receipts. The city purchased two
$1.0 million Federal Home Loan Bank (FHLB) notes, one with a 3.75 year maturity
earning 0.81%. The second, a step-up with a 3.0 year maturity, earning 0.35% the first
year, followed by 1.35% the 2nd & 3rd years. Please note that the City pools all cash for
investment purposes, but accounts, reports, and tracks investment income, other
revenue, and expenditures separately for each fund so as to properly meet the purpose
and restrictions of each funding source. This is common and appropriate practice used
in public agencies to gain the benefit of economies of scale when investing.
All investments are made in accordance with the City's established Investment Policy
(Approved by Resolution No. 12748 on August 17, 2021) or as authorized pursuant to
bond covenants. Presented within this report are the following:
·
·
·
·
·
·
·
·

Investment balance & earnings - Qtr. ending, December 2021
Summary of investments by type - Qtr. ending December 2021
List of investments by institution - Qtr. ending December 2021
Reconciliation of pooled cash - Qtr. ending December 2021
Summary of Total Cash Invested - Qtr. ending December 2021
Monthly Schedule of Investments - Qtr. ending December 2021
Cash flow projections for January 2022 thru June 2022
Actual Receipts and Disbursements - Qtr. ending December 2021

Packet Pg. 22

4
Investment Report - Quarter Ending Decemberr 2021

Page 2 of 4

Cash Flow
The cash flow projection reflects sufficient funds available to meet the City of
Campbell’s anticipated expenditures for January 2022 through June 2022. (Attachment
B). When highly liquid LAIF funds ($39.3 million) are combined with actual cash on
deposit ($1.8 million), the City has $41.1 million in actual liquid cash balances as of the
end of December 31, 2021. The City’s managed liquidity is estimated to increase to
$54.8 million by the end of June 2022 due to the seasonal nature of secured property
tax receipts, VLF revenue, special assessment and Successor Agency funding. The
City also expects to receive $3.9 million in State Budget grant allocations for new Police
Station FFE and a $2.4 million loan reimbursement from PG&E as a result of the
completion of the ESCO (energy efficiency) project. These will be offset by normal
operating expenditures, $1.3 million in debt service payments due and the anticipated
reinvestment of $4.0 million in new government securities. As reported in the previous
quarter, staff is returning to past investment priorities of safety, liquidity, and return, in
that order, due to the pandemic being brought under better control. This is in contract to
the period during the pandemic, where excess cash was kept in LAIF at higher levels to
ensure maximum liquidity, safety, and flexibility due to the higher uncertainty
surrounding the pandemic. Nevertheless, staff will continue to monitor the pandemic
and make adjustments to the investment strategy as appropriate and fiscally prudent to
meet City’s operational needs.

Packet Pg. 23

4
Investment Report - Quarter Ending Decemberr 2021

Page 3 of 4

*

The City intends to hold treasury/agency securities to maturity or until they are
called, as a result this is a paper gain and/or loss that will not be realized. In a
decreasing interest rate environment, as we are experiencing, unrealized gains are
expected.
** Cash with fiscal agent held for debt service payments.

Packet Pg. 24

4
Page 4 of 4

Investment Report - Quarter Ending Decemberr 2021

Summary of Total Cash Invested
Current
Quarter
Qtr ending 12/31/2021

Description

Cash on Deposit
Investments
Total Cash and Investments
% of Total Cash Invested

Prepared by:

$
$

Prior
Quarter
Qtr ending 9/30/2021

1,792,723
48,293,417
50,086,140
96.42%

$
$

1,740,959
50,330,362
52,071,321
96.66%

Prior
Year
Qtr ending 12/31/2020
$
$

690,438
47,555,140
48,245,578
98.57%

John Formale, Accountant

Approved by:
Brian Loventhal, City Manager

Attachment:

a. Quarterly Schedule of Investments
b. Cashflow Projections
c. Actual Receipts and Disbursements

Packet Pg. 25

City of Campbell
Quarterly Schedule of Investments
Dec-21

Local Agency Investment Fund (L.A.I.F.)

Beginning
Balance

Purchases/
Deposits

Maturities/
Calls/
Withdrawals

41,863,905

3,129,510

(5,700,000)

Ending
Balance

% of
Type

% of
Assets

39,293,415

100.00%

81.36%

Par
Value
39,293,415

Gov't Securities (Custodian-BNY Bank)
Fed. Home Loan Bank (FHLB)_Fixed
Fed. Home Loan Bank (FHLB)_Fixed
Fed. Home Loan Bank (FHLB)_Fixed
Fed. Home Loan Bank (FHLB)_Fixed
Fed. Home Loan Bank (FHLB)_Fixed
Fed. Home Loan Bank (FHLB)_Fixed
Fed. Home Loan Bank (FHLB)_Fixed
Subtotal-Gov't Securities

1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
5,000,000

Corporate Notes
Ally Bank
Capital One Bank
Capital One National Association
Goldman Sachs Bank
Morgan Stanley Bank CD
Morgan Stanley Private Bank CD
Wells Fargo Bank CD
Wells Fargo Ntl Bk West CD

250,000
250,000
250,000
250,000
250,000
250,000
250,000
250,000

Subtotal-Corporate Notes

2,000,000

1,000,000
1,000,000
2,000,000

-

-

0.44

* Market
Value

Maturity
Date

Remain
Days
To Mat

39,192,789
9,120

N/A

N/A

1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
7,000,000

14.29%
14.29%
14.29%
14.29%
14.29%
14.29%
14.29%
100.00%

2.07%
2.07%
2.07%
2.07%
2.07%
2.07%
2.07%
14.49%

1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
7,000,000

2,062,599 .49
992,290
991,760
986,470
997,540
987,100
986,360
991,970
6,933,490

250,000
250,000
250,000
250,000
250,000
250,000
250,000
250,000

12.50%
12.50%
12.50%
12.50%
12.50%
12.50%
12.50%
12.50%

0.52%
0.52%
0.52%
0.52%
0.52%
0.52%
0.52%
0.52%

250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00
250,000.00

252,770
252,770
252,770
252,770
253,345
253,345
253,482
253,482

-

-

2,000,000

100.00%

4.14%

2,000,000

2,024,736

45.00%
55.00%
99.99%

0.00%
0.00%
0.00%

1
1
2

1
1
2

100.00%

48,293,417

48,151,018

Interest
Rate
(Annual)
0.212%

Interest
Earned to
Maturity
N/A

# of
Int.Recv.
Days in Beginning
Month
Balance
31

23,071

Interest
Earned
This Qtr.

Interest
Received
This Qtr.

Int.Recv.
Ending
Balance

Interest
Received
To Date

Interest
Bal. to
Maturity

20,327

29,510

13,888

1,442,889

N/A

857
3,529
2,674
412
1,398
2,173
2,115
13,157

2,500
3,125
5,625

2,254
2,254
2,254
2,254
2,129
1,738
950
1,341
15,175

10,765
10,765
10,765
10,765
6,931
6,931
7,522
7,522
71,965

-

-

2,500
-

08/26/24
01/22/25
09/17/25
11/18/24
07/29/25
03/21/25
12/30/24

969
1,118
1,356
1,053
1,306
1,176
1,095

0.500% S
0.700% S
0.800% S
0.350% S
0.810% S
0.650% S
0.625% S

16,274
24,567
32,022
30,528
30,381
22,741
23,476
179,989

31
31
31
31
31
31
31

2,096
1,764
658
534
540
5,592

1,260
1,764
2,016
412
1,398
1,638
1,575
10,065

08/08/22
08/08/22
08/08/22
08/08/22
01/17/23
01/17/23
01/17/23
01/17/23

220
220
220
220
382
382
382
382

2.150% S
2.150% S
2.150% S
2.150% S
1.850% S
1.850% S
1.900% S
1.900% S

16,140
16,140
16,140
16,140
13,900
13,900
14,263
14,263

31
31
31
31
31
31
31
31

1,355
1,355
1,355
1,355
1,166
1,166
1,171
1,171

390
1,184
794

2.013% *

120,886

899
899
899
899
963
963
963
963
7,450

10,093

2,368

-

-

40,486

34,379

2,500

13,774
24,567
32,022
30,528
30,381
22,741
20,351
174,364
5,375
5,375
5,375
5,375
6,969
6,969
6,741
7,132

49,311

Investments under the management of contracted parties:
Trustee: BNY Mellon
2016 Lease Revenue Bond Payment
2016 SA Refunding Debt Service/TARB
Subtotal-Trust A/C

670,650
795,807
1,466,457

1
1
2

(670,650)
(795,807)
(1,466,457)

1
1
2

Total Portfolio

50,330,362

5,129,512

(7,166,457)

48,293,417

Investment Portfolio Increased / (Decreased) by:
Note:
S - Semi-Annual
Q - Quarterly
M - Monthly

31-Dec-21
31

$ (2,036,945)
Portfolio Balance
Month
FY 21-22
FY 20-21
July
$ 54,363,905 $ 36,069,560
August
52,463,905
55,671,375
September 48,863,905
49,423,760
October
48,193,417
46,055,140
November
48,693,417
46,205,140
December
48,293,417
47,555,140
January
54,321,533
February
53,519,718
March
53,017,582
April
52,873,424
May
54,623,423
June
56,923,424
Average $ 50,145,328 $ 50,521,602

Weighted Average to Maturity

Average

=

% of
Total Cash Invested
FY 21-22
FY 20-21
96.93%
95.97%
97.06%
97.19%
96.56%
91.02%
98.37%
98.32%
97.47%
97.21%
96.42%
98.57%
96.62%
96.70%
96.98%
92.15%
98.35%
96.96%
97.14%
Average
96.34%

N/A
N/A

N/A
N/A
N/A

0.025%
0.018%
0.330%

Wgt Avg

0.348%

N/A
N/A

-

300,875

31
31

-

(0)

36,114

(0)

78
97
216

42,220

1,520,695

N/A
N/A
-

223,675

155.6 Days

Month Wgt Avg
July Wgt Avg
August Wgt Avg
September
Wgt Avg
OctoberWgt Avg
November
Wgt Avg
December
Wgt Avg
JanuaryWgt Avg
February
Wgt Avg
March Wgt Avg
April Wgt Avg
May
Wgt Avg
June Wgt Avg
Average

Wgt Avg
Rate/Annual Yield
FY 21-22
FY 20-21
0.308%
0.973%
0.312%
0.907%
0.326%
0.840%
0.328%
0.737%
0.330%
0.769%
0.348%
0.660%
0.517%
0.467%
0.425%
0.412%
0.390%
0.334%
0.325%
0.619%

Actual
Interest Earned
FY 21-22 FY 20-21
14,234
29,811
13,877
42,861
13,088
32,525
13,148
30,203
13,404
26,444
13,934
26,655
25,201
19,173
18,998
17,883
18,109
15,619
81,686
303,482

Actual
Interest Received
FY 21-22
FY 20-21
45,850
135,846
11,468
11,527
3,932
807
30,291
102,100
3,307
807
781
781
91,062
10,838
729
54,514
781
2,157
95,629
411,949

Per Governmental Code requirements, this schedule of Investments icomplies with the City of Campbell's Investment Policy, and
there are adequate funds available to meet the budgeted expenditures for the next six months.
* Market prices are obtained from the monthly investment statements of the various institutions or the City's third-party custodian, BNY Mellon Bank.

invsch10- copy for PDF-2

Attachment: Quarterly Schedule of Investments (Investment Report - Quarter Ending Decemberr 2021)

4.a

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1/20/2022

Attachment: Cashflow Projections (Investment Report - Quarter Ending Decemberr 2021)

4.b

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Attachment: Cashflow Projections (Investment Report - Quarter Ending Decemberr 2021)

4.b

Packet Pg. 28

Attachment: Cashflow Projections (Investment Report - Quarter Ending Decemberr 2021)

4.b

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Attachment: Cashflow Projections (Investment Report - Quarter Ending Decemberr 2021)

4.b

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Attachment: Cashflow Projections (Investment Report - Quarter Ending Decemberr 2021)

4.b

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Attachment: Cashflow Projections (Investment Report - Quarter Ending Decemberr 2021)

4.b

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Attachment: Actual Receipts and Disbursements (Investment Report - Quarter Ending Decemberr 2021)

4.c

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Attachment: Actual Receipts and Disbursements (Investment Report - Quarter Ending Decemberr 2021)

4.c

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Attachment: Actual Receipts and Disbursements (Investment Report - Quarter Ending Decemberr 2021)

4.c

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5

City
Council
Report
TITLE:

Item:
Category:
Meeting Date:

5
CONSENT CALENDAR
February 1, 2022

Approve the Acceptance of the Revised Community Development
Block Grant, Authorize Advertisement of Bids, Award of Contract,
and Other Associated Actions for the Community Center Track
Resurfacing, Project 21-PP (Resolution/Roll Call Vote)

RECOMMENDED ACTION
That the City Council adopt a Resolution to approve the acceptance of Community
Development Block Grant (CDBG) funds in the amount of $365,000 from the Santa
Clara County Office of Supportive Housing (SCCOSH) for the Campbell Community
Center Track Resurfacing Project (21-PP) by authorizing the City Manager to execute
the Grant Agreement with the County to accept the CDBG funds; approve the Project
Specifications; and, authorize the Public Works Director to advertise for bids and award
the project; authorize the Public Works Director to reject bids and rebid the project
should bids received have unamenable irregularities; authorize the City Manager to
enter into a construction contract with the lowest responsive and responsible bidder and
encumber a 10% construction contingency for a total construction amount of up to
$365,000; authorize the City Engineer to negotiate and execute contract change orders
up to and within the allocated construction contingency; and authorize the Finance
Director to perform the associated budget adjustment.
BACKGROUND
In Fiscal Year (FY) 2020, the Department of Public Works (DPW) applied for Community
Development Block Grant (CDBG) funding to repair and resurface the track located at
the Campbell Community Center. On October 6, 2020, the City Council approved the
acceptance of CDBG funds in the amount of $67,000 from the Santa Clara County Office
of Supportive Housing (SCCOSH) and the allocation of $223,000 from the Parkland
Dedication Fund to fund the total project cost of $290,000. After City Council approved
the recommendations for the Campbell Community Center Track Resurfacing Project 21PP, SCCOSH notified DPW that additional grant funds would be available for the Project
in FY 2021. In January 2021, the City reapplied for the additional CDBG funds and was
approved for funding in May 2021 in the revised amount of $365,000. The additional
funds will allow the Project to address and repair sections of failed sub-base and the
surrounding curb as well as account for the increased costs related to labor and supply
chain impacts, while substantially reducing the City’s financial contribution to the Project.
DISCUSSION

Packet Pg. 36

5
Approve Acceptance of Grant, Authorize Bids, Award Contract-Proj 21-PP

Page 2 of 3

The current CDBG grant award to the City of Campbell in the amount of $365,000 plus
$40,000 of local funds from the Parkland Dedication Fund totals $405,000. This amount
will allow for the installation of a synthetic track surfacing system at the Campbell
Community Center within the current fiscal year. The $405,000 includes construction
costs, engineering, and construction management. Accepting the CDBG grant and
implementing the project this fiscal year results in a substantial savings to the Park
Dedication Fund. The original approved amount from the Parks Dedication Fund in FY
2020 for the project was $223,000. The current use of Parks Dedication Fund only
requires $40,000, a savings of $183,000 for the City when compared to the original
proposal.
To take advantage of the CDBG funds and complete this project in the current fiscal
year, City Council approval is necessary to accept the grant funds; authorize the City
Manager to execute the Grant Agreement with the County to accept the funds; and
authorize the Public Works Director to advertise the Project specifications and award the
Project to the lowest responsive and responsible bidder.
Project Timeline:
Guided by the grant requirements, the anticipated schedule for the Project is as follows:
Execute the Grant Agreement
Construction Documents Completed
Council Authorization to Bid
Award Contract
Start Construction
Completion

February 2022
February 2022
February 2022
March 2022
March 2022
End of April 2022

Under the projected schedule, the track is projected to be closed for public use during
the months of March and April 2022. Staff will make every effort to complete the project
in a timely manner and re-open the newly resurfaced track for community use as soon
as possible.
FISCAL IMPACT
With the acceptance of the CDBG grant funds, the Project’s funding source will be
reallocated. As adopted in the FY 21/22 Capital Improvement Program, the Project
amount is $290,000, funded $65,000 and $223,000 from CDBG and City (Parkland
Dedication) funds, respectively. While the Project costs have increased to $405,000,
the grant amount has increased to $365,000 which reduces the City’s portion to
$40,000. The attached budget adjustment reflects the increase in the CDBG grant funds
and a decrease in the City’s contribution.
The estimated source and use of funds for this Project is as follows:
Source of Funds
CDBG
Park Dedication

$365,000
$40,000

Packet Pg. 37

5
Approve Acceptance of Grant, Authorize Bids, Award Contract-Proj 21-PP

TOTAL

Page 3 of 3

$ 405,000

Anticipated Use of Funds
Engineering and Construction Management
Construction Contract
TOTAL

$ 40,000
$ 365,000
$405,000

ALTERNATIVES
Do not accept CDBG funds for the Project and use all City funding sources to
implement the project.

Prepared by:

Amy Olay, City Engineer

Reviewed by:
Todd Capurso, Director of Public Works

Approved by:
Brian Loventhal, City Manager

Attachment:

a. Resolution
b. Budget Adjustment

Packet Pg. 38

5.a

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CAMPBELL
APPROVING THE ACCEPTANCE OF THE REVISED COMMUNITY DEVELOPMENT
BLOCK GRANT, AUTHORIZING ADVERTISEMENT OF BIDS, AWARD OF
CONTRACT, AND OTHER ASSOCIATED ACTIONS FOR THE COMMUNITY
CENTER TRACK RESURFACING, PROJECT 21-PP
WHEREAS, in October 2020, the City Council accepted Community Development Block
Grant (CDBG) funds in the amount of $67,000 from the Santa Clara County Office of
Supportive Housing (SCCOSH) for the Campbell Community Track Resurfacing
(Project) and to allocate $223,000 from the Parkland Dedication Fund to fund the
estimated total project cost of $290,000; and
WHEREAS, subsequently, SCCOSH notified the City of additional grant funds available
for the Project in Fiscal Year (FY) 2021; and
WHEREAS, in May 2021, the Project was approved for CDBG funds in the amount of
$365,000; and
WHEREAS, the additional CDBG funds would reduce the current use of Parks
Dedication Fund monies from $223,000 to $40,000, a reduction and savings of $183,000
to the City; and
WHEREAS, the additional funds will allow the Project to address the sections of failed
sub-base and failed surrounding curb, account for increased contractual costs related to
labor and supply chain impacts, while substantially reducing the City’s financial
contribution to the Project; and
WHEREAS, the Project specifications and Notice Inviting Bids for Project 21-PP have
been completed; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Campbell
hereby approve the acceptance of Community Development Block Grant (CDBG) funds
in the amount of $365,000 from the Santa Clara County Office of Supportive Housing
(SCCOSH) for the Campbell Community Center Track Surfacing (Project 21-PP) by
authorizing the City Manager to execute the Grant Agreement with the County to accept
the CDBG funds; approve the Project Specifications; and, authorize the Public Works
Director to advertise for bids and award the project; authorize the Public Works Director
to reject bids and rebid the project should bids received have unamenable irregularities;
authorize the City Manager to enter into a construction contract with the lowest
responsive and responsible bidder and encumber a 10% construction contingency for a
total construction amount of $365,000; authorize the City Engineer to negotiate and
execute contract change orders up to and within the allocated construction contingency;
and

Packet Pg. 39

Attachment: Resolution (Approve Acceptance of Grant, Authorize Bids, Award Contract-Proj 21-PP)

RESOLUTION NO. ________

5.a

BE IT FURTHER RESOLVED, that the City Council of the City of Campbell hereby
authorizes the Finance Director to perform the associated budget adjustment.

AYES:
NOES:
ABSENT:

Attachment: Resolution (Approve Acceptance of Grant, Authorize Bids, Award Contract-Proj 21-PP)

PASSED AND ADOPTED this ____ day of ________ 2022, by the following roll call
vote:
Councilmembers:
Councilmembers:
Councilmembers:
APPROVED:

ATTEST:

________________________
Paul Resnikoff, Mayor

__________________________
Dusty Christopherson, City Clerk

Packet Pg. 40

5.b

Department/Program

Division

Date

Request No.

Public Works

21-PP CCC Track Resurfacing

February 1, 2022

BA-12

Budget to be Reduced
Fund/Program Account Number
295.990

Description

9999

Amount

Capital Transfer Out

$

(183,000)

Budget to be Increased
Fund/Program Account Number

Description

435.21PP
435.990

7883
6999

Improvements Other Than Building
Capital Transfer In

115,000
115,000

218.535
218.990

4520
9999

CDBG Grant
Capital Transfer Out

298,000
298,000

REASON FOR REQUEST - BE SPECIFIC:
To amend the overall budget of 21-PP:
1. To reflect a $115,000 increase in project costs
2. To reflect an increase in CDBG funding by $298,000 and a decrease in City contribution via Parkland Dedication Fees
by $183,000.
Total cost of the project is now $405,000 and funded by CDBG ($365,000) and Park Fees ($40,000).
Will Fuentes
Finance Director

Todd Capurso
Public Works Director

Brian Loventhal
City Manager

Packet Pg. 41

Attachment: Budget Adjustment (Approve Acceptance of Grant, Authorize Bids, Award Contract-Proj 21-PP)

City of Campbell
Request for Budget Adjustments

6

City
Council
Report
TITLE:

Item:
Category:
Meeting Date:

6
CONSENT CALENDAR
February 1, 2022

Accept Improvements for the Fiscal Year 20/21 Annual Street
Maintenance - Collector and Residential Street Resurfacing, Project
21-BB, and File Notice of Completion (Resolution/Roll Call Vote)

RECOMMENDED ACTION
That the City Council adopt a Resolution accepting the improvements for the Fiscal
Year 20/21 Annual Street Maintenance - Collector and Residential Street Resurfacing,
Project 21-BB (Project); direct the City Engineer to file the Notice of Completion; and
authorize the Finance Director to perform a budget adjustment.
BACKGROUND
On March 16, 2021, City Council adopted Resolution No. 12683 authorizing the
advertisement of bids, awarding the contract, and signing of a construction contract for
Project 21-BB (Annual Street Maintenance - Collector and Residential Street
Resurfacing). Additionally, the resolution authorized the City Manager to negotiate and
enter into a Cost Share Agreement with the City of San Jose in the amount of $178,000
for resurfacing of two streets (Latimer Avenue and Charleston Drive) that the two cities
have shared jurisdiction. The City Clerk’s Office received and opened two bids, one
from O’Grady Paving, Inc of Mountain View, CA, and the other from Pavement Coating
Co. of Sacramento, CA. Both bids were determined to be responsible and responsive.
The City awarded the construction contract in the amount of $2,318,817 on May 4, 2021
to the lowest bidder, O’Grady Paving, Inc. The construction contract was fully executed
on May 19, 2021.
DISCUSSION
The construction of the Project is now complete. All work was done in accordance with
the plans and specifications.
With construction completion, the Project:
• constructed 79 new ADA compliant accessibility ramps;
• applied a rubber cape seal treatment to 4.07 centerline miles of
collector/residential streets;
• applied a slurry seal treatment to 2.30 centerline miles of collectors and
residential streets;
• applied a hot mix asphalt concrete overlay to 0.18 centerline miles of residential
streets;

Packet Pg. 42

6
Page 2 of 4

Accept Improvements for Project 21-BB

•

•
•
•

installed pedestrian improvements at the intersection of 2 nd Street at Orchard City
Drive as recommended by the Campbell Transportation Improvement Plan
(TIPC) such as accessibility ramps, traffic spot islands, and a new rectangular
rapid flashing beacon (RRFB);
removed a total of 3 trees and planted 6 new replacement trees;
added sharrows to West Latimer Avenue between San Tomas Aquino Road and
Darryl Drive; and
executed a Cost Share Agreement with the City of San Jose to apply a hot mix
asphalt concrete overlay to 0.32 centerline mile of Latimer Avenue and 0.10
centerline mile of Charleston Avenue within Campbell jurisdiction through San
Jose’s paving contract.

With the completion of this Project, the useful life of the streets resurfaced with hot mix
asphalt concrete, rubber cape sealed, and slurry sealed streets were extended by 20
plus,10 plus, and 5 to 7 plus years, respectively.
The attached resolution has been prepared to accept the improvements and to direct
the City Engineer to file the Notice of Completion.
FISCAL IMPACT
The Project was completed under budget as outlined below:
SOURCE OF FUNDS
FY20/21 Project 21-BB
FY20/21 VRF
FY20/21 Measure B
FY20/21 SB1
Utility Reimbursement
TOTAL
USE OF FUNDS
Design
Construction Engineering
Construction Contract
Cost Share w/ San Jose
TOTAL

Budget
$1,467,500
$215,000
$797,000
$740,000
$35,800
$3,255,300

Actual
$1,467,500
$271,345
$796,243
$789,141
$59,800
$3,384,029

Difference
$0
$56,345
($757)
$49,141
$24,000
$128,729

Budget
$115,000
$245,300
$2,717,000
$178,000
$3,255,300

Actual
$115,000
$203,145
$2,447,280
$153,890
$2,919,315

Difference
($42,155)
($269,720)
($24,110)
($335,985)

The Source of Funds reflects actuals received from Vehicle Registration Fees, Santa
Clara County Measure B, Senate Bill 1 (Gas Tax), and utility reimbursements resulting
in a total increased amount of $128,729.

Packet Pg. 43

6
Accept Improvements for Project 21-BB

Page 3 of 4

Due to a favorable low bid for the construction contract and cost savings from the Cost
Sharing Agreement with the City of San Jose, the Use of Funds reflects a total savings
of $335,985.
The overall balance remaining for the Project is $464,714 ($128,729 + $335,985). Staff
recommends the balance be transferred to the FY 21/22 Annual Street Maintenance –
Collector and Residential Street Resurfacing, Project 22-BB. Project 22-BB is being
presented under a separate report to the Council to approve plans and specifications
during this February 1, 2022 City Council meeting.
The attached budget adjustment has been prepared to transfer the fund balance of
$464,714 from Project 21-BB to Project 22-BB.
ALTERNATIVES
Do not accept improvements and budget adjustment and direct staff accordingly. As the
Project involves significant external funding, it was completed in accordance with those
funding requirements. Therefore, any changes made will have impacts on meeting the
funding agreements.

Prepared by:

Amy Olay, City Engineer

Reviewed by:
Todd Capurso, Director of Public Works

Approved by:
Brian Loventhal, City Manager

Attachment:

a. Resolution
b. Notice of Completion

Packet Pg. 44

6
Accept Improvements for Project 21-BB

Page 4 of 4

c. PS&E Resolution 12683
d. Budget Adjustment

Packet Pg. 45

6.a

RESOLUTION NO. _________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CAMPBELL
ACCEPTING IMPROVEMENTS FOR THE FISCAL YEAR 20/21 ANNUAL STREET
MAINTENANCE - COLLECTOR AND RESIDENTIAL STREET RESURFACING,
PROJECT 21-BB (PROJECT), AND FILE NOTICE OF COMPLETION

WHEREAS, On May 4, 2021, a construction contract in the amount of $2,318,817 was
awarded to O’Grady Paving, Inc., of Mountain View, California; and
WHEREAS, O’Grady Paving Inc., completed the installation of various improvements in
accordance with the project plans and specifications for the Project; and
WHEREAS, approximately $464,714 of pavement maintenance funds remains unspent
in the project budget; and
WHEREAS, a budget adjustment has been prepared to transfer the remaining project
budget to the Fiscal Year 21/22 Annual Street Maintenance – Collector and Residential
Street Resurfacing, Project 22-BB.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Campbell
hereby accepts the improvements constructed by O’Grady Paving, Inc., for the Fiscal
Year 20/21 Annual Street Maintenance – Collector and Residential Street Resurfacing,
Project 21-BB, directs the City Engineer to file the Notice of Completion, and authorizes
the Finance Director to perform a budget adjustment.
PASSED AND ADOPTED this ____day of _________ 2022, by the following roll call
vote:
AYES:
NOES:
ABSENT:

Councilmembers:
Councilmembers:
Councilmembers:
APPROVED:

ATTEST:

_______________________________
Paul Resnikoff, Mayor

_________________________
Dusty Christopherson, City Clerk

Packet Pg. 46

Attachment: Resolution (Accept Improvements for Project 21-BB)

WHEREAS, On March 16, 2021, City Council adopted Resolution No. 12683
authorizing the advertisement of bids, awarding the contract, and signing of a
construction contract for the Project; and

6.b

Recording Requested by
and when recorded, mail to:
City of Campbell
City Clerk’s Office
70 North First Street, City Hall – Upper Level
Campbell, CA 95008
(408) 866-2150

(C.C.C. 3093)

This document is for the benefit of the City of Campbell. Request for the Recordation without fee is made in accordance
with Section 6103 of the Government Code of the State of California.
Contractor’s Name: O’Grady Paving, Inc.

Contract Date:5/4/2021

Surety: (Surety)

Final Contract
Amount: $2,447,280.79

Job Title: Annual Street Maintenance Project 21-BB: Collector & Residential Street Resurfacing Project
Location: Various collector and residential streets in the City of Campbell, California.

Scope of Work: Included the following: tree trimming; tree root pruning; tree removal; weed abatement; concrete improvements

such as accessibility ramp installation, sidewalk, curb & gutter and valley gutter removal and replacement; park strip removal and
topsoil placement; asphalt concrete dig out repairs; removal and replacement of traffic striping, markers and markings; installation of
rubberized cape seal; installation of Type II Polymer Modified Slurry Seal; installation of 2” HMAC overlay; public notification
including street posting; utility coordination; adjustment of utility and other appurtenances to finished grade; associated traffic control
including all construction signs and equipment, flaggers, temporary signing and striping; permanent signing and striping installation;
and raising utility company appurtenances to grade.

Owner: City of Campbell, City Hall, 70 North Street, Upper Level, Campbell, CA 95008
This work was accepted by me on 2/1/2022, on behalf of the City of Campbell. I certify under penalty of perjury that the
foregoing is true and correct. (C.C.P. 2015.5)
Executed on __________________,
at Campbell, California
Amy Olay, City Engineer
Department of Public Works
City of Campbell

Revised 1/23/17

Packet Pg. 47

Attachment: Notice of Completion (Accept Improvements for Project 21-BB)

CITY OF CAMPBELL
NOTICE OF COMPLETION AND ACCEPTANCE
OF PUBLIC WORKS CONTRACT

6.c
RESOLUTION

NO. 12683

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CAMPBELL
APPROVING THE PLANS AND SPECIFICATIONS; AUTHORIZING THE PUBLIC
WORKS DIRECTOR TO ADVERTISE FOR BIDS AND AWARD THE PROJECT;
AUTHORIZING THE CITY MANAGER TO ENTER INTO A CONSTRUCTION
CONTRACT WITH THE LOWEST RESPONSIVE AND RESPONSIBLE BIDDER IN
AN AMOUNT NOT TO EXCEED $ 2, 470, 000 AND ENCUMBER A 10%
CONSTRUCTION CONTINGENCY WITH A TOTAL CONSTRUCTION CONTRACT
AMOUNT OF $ 2, 717, 000; AUTHORIZING THE CITY ENGINEER TO NEGOTIATE

RECEIVED HAVE UNAMENABLE
MANAGER

TO NEGOTIATE

IRREGULARITIES;

AUTHORIZING

THE CITY

AND ENTER INTO A COST SHARE AGREEMENT
OF $ 178, 000; AND AUTHORIZING

WITH THE CITY OF SAN JOSE IN THE AMOUNT

THE FINANCE DIRECTOR TO PERFORM ASSOCIATED BUDGET ADJUSTMENTS.
WHEREAS,

on

April 7, 2020, Council adopted

FY 20/ 21

Road

candidate

list

Residential

Street

Maintenance
of

streets

in

and
the

Resolution #

Rehabilitation
FY

20/ 21

12574 authorizing the use of

Account ( RMRA

Annual

Street

SB- 1)

Funds for a

Maintenance -

Collector &

or

Resurfacing Project ( Project 21- BB), and

WHEREAS, the final engineer' s cost estimate for the construction

contract is $ 2, 717, 000

including a 10% contingency; and

WHEREAS, City of San Jose is planning to resurface two streets that shares jurisdiction
with the City of Campbell and has offered to include these streets in its construction

contract and the two cities would enter into a cost share agreement whereby Campbell
will compensate

San Jose the estimated amount of$ 178, 000; and

WHEREAS,

staff recommends combining the pedestrian improvement work at the
intersection of Second Street and Orchard City Drive with Project 21- BB; and

WHEREAS, sufficient funding sources have been identified for Project 21- BB; and
WHEREAS, the plans and specifications for Project 21- BB have been completed.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Campbell
hereby approves the plans and specifications; authorizing the Public Works Director to
advertise for bids and award the project; authorizes the City Manager to enter into a
construction contract with the lowest responsive and responsible bidder in an amount not
exceed $ 2, 470, 000 and encumber a 10%
construction contingency with a total

to

contract

amount

of $ 2, 717, 000; authorizes

the City Engineer to negotiate
and execute contract change orders up to and within the allocated construction

construction

contingency; authorizes the Public Works Director to reject bids and rebid the project,
should bids received have unamenable irregularities;

BE IT FURTHER RESOLVED, that the City Council of the City of Campbell hereby
authorizes

the City Manager to negotiate

and

enter

into

a

cost share agreement with the

Packet Pg. 48

Attachment: PS&E Resolution 12683 (Accept Improvements for Project 21-BB)

AND EXECUTE CONTRACT CHANGE ORDERS UP TO AND WITHIN THE

ALLOCATED CONSTRUCTION CONTINGENCY; AUTHORIZING THE PUBLIC
WORKS DIRECTOR TO REJECT BIDS AND REBID THE PROJECT, SHOULD BIDS

6.c

City of San Jose in the amount of $ 178, 000; and, authorizes the Finance Director to
perform associated budget adjustments.

AYES:

Councilmembers: Bybee, Landry, Lopez, Resnikoff, Gibbons

NOES:

Councilmembers: Landry

ABSENT:

Councilmembers: Landry
Attachment: PS&E Resolution 12683 (Accept Improvements for Project 21-BB)

PASSED AND ADOPTED this 16th day of March 2021, by the following roll call vote:

APPROVED:

et
r

iz

eth " Liz" Gi

ons, Mayor

ATTEST:

C44
Andrea

S

ers,

Deputy City Clerk

Packet Pg. 49

6.d
City of Campbell
Request for Budget Adjustments
Department/Program

Division

Date

Request No.

Public Works

21-BB Annual Street Maintenance

February 1, 2022

BA-10

Budget to be Reduced
Description

212.535

4571

Measure B Revenue

435.21BB

7883

Transfer to 22-BB

Amount
$

(757)
(464,714)

Budget to be Increased
Fund/Program Account Number

Description

204.760
212.535
435.535

4518
4528
4921

SB1 Revenue
VRF Revenue
Utility Reimbursement

$

49,141
56,345
24,000

435.21BB
435.990

7883
6999

Annual Street Maintenance
Capital Transfer In

128,729
104,729

204.990
212.990

9999
9999

Capital Transfer Out
Capital Transfer Out

49,141
55,588

REASON FOR REQUEST - BE SPECIFIC:
To amend overall budget of 21-BB:
1. To reflect an increase in total source of funds of $128,729.
2. To transfer 21-BB cost savings of $464,714 to 22-BB.

Will Fuentes
Finance Director

Todd Capurso
Public Works Director

Brian Loventhal
City Manager

Packet Pg. 50

Attachment: Budget Adjustment (Accept Improvements for Project 21-BB)

Fund/Program Account Number

7

City
Council
Report
TITLE:

Item:
Category:
Meeting Date:

7
CONSENT CALENDAR
February 1, 2022

Approval of Plans and Specifications, Authorize Advertisement of
Bids, Award of Contracts, and Other Associated Actions for the
Fiscal Year 21/22 Annual Street Maintenance - Collector and
Residential Street Resurfacing, Project 22-BB (Resolution/Roll Call
Vote)

RECOMMENDED ACTION
That the City Council adopt a Resolution approving the plans and specifications;
authorizing the Public Works Director to advertise for bids and award the project;
authorizing the City Manager to enter into a construction contract with the lowest
responsive and responsible bidder in an amount not to exceed $3,201,000 and
encumber a 10% construction contingency for a total construction contract amount of
$3,521,000; authorizing the City Engineer to negotiate and execute contract change
orders up to and within the allocated construction contingency; authorizing the Public
Works Director to reject bids and rebid the project, should bids received have
unamenable irregularities; authorizing the City Manager to enter into a Cost Share
Agreement with the Town of Los Gatos in the amount of $335,000; and authorizing the
Finance Director to perform associated budget adjustments.
BACKGROUND
Each year, the adopted Capital Improvement Program provides allocations from various
sources to fund annual street maintenance efforts per the City’s Pavement Management
Program. These funding sources generally include the Capital Improvement Program
Reserve, Vehicle Impact Fees, Vehicle Registration Fees, Santa Clara County Measure
B, and Road Maintenance and Rehabilitation Account (from Senate Bill 1). For Fiscal
Year (FY) 21/22, the focus is to provide pavement treatments on local and collector
streets; provided through the FY 21/22 Annual Street Maintenance Project - Collector
and Residential Street Resurfacing, Project 22-BB (Project).
On June 1, 2021, Council adopted Resolution No. 12714 authorizing the use of FY
21/22 SB1 Funds for a candidate list of streets for the Project. The candidate streets for
rehabilitation were generated by using the City’s Pavement Maintenance Program
software called Streetsaver. Streetsaver uses a combination of factors to generate the
list of candidate streets. These factors include available resources, current street
pavement condition index (PCI), treatment history and the types of pavement
treatments available for rehabilitating streets. The software program then recommends
the best use of the City’s limited pavement maintenance funds and recommends

Packet Pg. 51

7
Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB

Page 2 of 7

specific rehabilitation treatments for each street. Because the program uses best value
for the money spent approach, streets with the lowest PCI’s do not necessarily get
priority as those streets may require more extensive and more costly pavement
treatments.
The goal of annual street maintenance projects is to extend the useful life of the existing
pavement by using various preventive maintenance treatments. Depending on the type
of treatments, the useful life of the pavement can be extended between 5 to 20 years.
On September 21, 2021, Council adopted Resolution No. 12764 authorizing staff to
submit a grant application to CalRecycle for the Rubberized Pavement Grant Program
in the amount of $68,000. Subsequently on December 16, 2021, CalRecycle notified
staff of the grant program being oversubscribed, receiving more grant requests
(approximately $6.5 million) than the initial funding allocation ($3.5 million). As a result,
CalRecycle was not able to award the requested grant amount to the City. However,
should additional funding become available, the City would be qualified to receive grant
funding. Staff will continue to monitor the grant program for available funding.
DISCUSSION
With the Council approved list of candidate streets, staff proceeded to refine the
quantities and cost estimate for the Project. Through the final cost savings from the FY
20/21 Annual Street Maintenance, Project 21-BB (presented in the project acceptance
report under a separate item at this February 1, 2022 Council Meeting), N. Central
Avenue from Grant Street to Hamilton Avenue was added to the street resurfacing list
since it is a street in need of a slurry seal treatment. In total, the Project will resurface
4.88 centerline miles of roadway. The resurfacing treatments include slurry seal, rubber
cape seal, and hot mix asphalt concrete overlay. See Attachment 1 - List of Project
Streets and Attachment 2 - Location Map.
Slurry seals, rubber cape seals and hot mix asphalt concrete overlays are forms of
pavement preventive maintenance treatments:
▪

A slurry seal treatment is usually applied to a street that is in good condition. The
process for a slurry seal treatment involves the placement of an emulsion consisting
of oil, sand, and water to the surface of the roadway. A slurry seal treatment
extends the service life of the street by 5 to 7 plus years.

▪

A rubber cape seal treatment is usually applied to a street that is in fair condition.
The process for a rubber cape seal involves the placement of a sprayed rubber
membrane which seals pavement cracks and waterproofs the road surface followed
by an application of aggregate chips. A slurry seal application is applied 5 to 7 days
following the placement of the aggregate chips. A rubber cape seal treatment
extends the service life of the street by 10 plus years.

▪

Hot mix asphalt concrete is usually applied to a street that is in poor condition. The
overlay adds a new layer of hot mix asphalt concrete to the existing pavement and

Packet Pg. 52

7
Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB

Page 3 of 7

provides much needed structural strength to the pavement structure. A hot mix
asphalt concrete overlay will extend the service life of the street by 20 plus years.
The Project will also install 26 new American Disability Act (ADA) compliant accessibility
ramps and will repair various uplifted/sunken curb and gutter locations to re-establish
proper flow of water. Both the hot mix asphalt concrete overlay and the application of a
rubber cape seal treatments are considered by the Department of Justice to be an
“alteration” to the existing roadway; thereby, triggering the requirement to install ADA
compliant accessibility ramps along the streets scheduled to receive such treatments.
The cost savings of $464,714 resulting from completing the FY 20/21 Annual Street
Maintenance – Collector & Residential Street Resurfacing, Project 21-BB will also allow
for additional much needed pavement preventive maintenance work on South Bascom
Avenue (from the northern City Limit Line at the railroad tracks just north of Hamilton
Avenue to approximately 530 feet south of Apricot Avenue), and on Hamilton Avenue
(from Winchester Boulevard to San Tomas Expressway) that cannot be addressed by
the City’s Maintenance Crew due to the sheer volume and speed of the traffic on these
streets. Including this work in a larger contract will result in better bid prices. The
preventive maintenance work includes repairing localized pavement failure areas (i.e.,
digouts) and crack sealing.
Cost Share Agreement with Town of Los Gatos
As part of the annual street maintenance efforts, coordination takes place with
neighboring cities for partnering opportunities to resurface streets that border our cities
or that have shared jurisdiction with those agencies where a portion of the street is
owned by one and the remainder by the other jurisdiction. For this Project, staff has
been coordinating with the Town of Los Gatos (Town) to resurface three streets with
shared jurisdiction. The three streets and their limits are:
•
•
•

W. Parr Avenue from Pollard Road to Capri Drive
Capri Drive from W. Parr Avenue to Division Street
Division Street from Cari Drive to Winchester Boulevard

These streets will be resurfaced with a rubber cape seal treatment along with the
installation of seven (7) new ADA compliant accessibility ramps. Based on the final cost
estimate, the Town’s share of the work is $304,500 (10% construction contingency
included) plus 10% City’s administrative costs for a total not to exceed amount of
$335,000. The Town Council approved the Cost Share Agreement at their meeting on
December 21, 2021. Staff is recommending the City Council authorize the City Manager
to enter into the Cost Share Agreement with the Town of Los Gatos.
Street Monuments
A licensed land surveyor has been selected and procured to re-establish street
monuments that have been determined to be missing or damaged on streets included in
the Project. Over time, street monuments can become damaged or missing. The
licensed land surveyor will conduct work in accordance with California Streets and

Packet Pg. 53

7
Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB

Page 4 of 7

Highways Code Section 1810.5 and with California Business and Professional Code
Section 8771. The scope of work involves researching necessary information,
performing required calculations, and installing new street monuments in accordance
with the City’s Standard Details. The re-establishment of these monuments will take
place after the work associated with the construction contract is complete to minimize
any conflict between the two contracts.
Tree Removals and Replacements
During the design of the Project, it was determined that the installation of ADA
compliant curb ramps, and the repair to existing concrete improvements and roadway
asphalt may adversely impact several street trees. These trees have outgrown the
planter strip area and their root systems are uplifting the adjacent sidewalk, curb and
gutter, and/or pavement, creating drainage issues. If left unattended, these roots will
continue to cause more damage to the adjacent improvements. After careful evaluation
of the current condition of the trees, survival potential post proposed construction
activities, and public safety, it was determined by the City Arborist five (5) trees are to
be removed and replaced with a more appropriate species with less intrusive root
systems. The removed trees will be mitigated at a two to one ratio.
In compliance with the Federal Migratory Bird Treaty Act, the trees are scheduled to be
removed prior to February 1, 2022, in advance of the start of construction, under a
separate contract. The replacement trees will be planted during spring 2022 with spring
being the recommended season for tree planting.
Utility Relocation
Over $143,000 of utility relocation/adjustment work is included in the Project. Utilities
needing adjustments to grade after the streets are resurfaced include sanitary sewer
manholes, sewer cleanouts, water valves, and gas valve boxes. These items are
included as additive alternates in the bid documents. After the bids are opened, the
utility owners can elect to have the work included with the Project. If the utility
companies elect to include their work with the Project, the City will be fully reimbursed
for the associated expenses, plus a 15% charge for the City administering the work.
The final engineer’s cost estimate for the construction contract for the Project including
a 10% construction contingency is $3,521,000.
Project Schedule
The following is the anticipated schedule:
Advertise for Bids
Opening of Bids & Award Contract
Construction Begins
Construction Completed

February – March 2022
March 2022
April 2022
September 2022

FISCAL IMPACT

Packet Pg. 54

7
Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB

Page 5 of 7

The adopted FY 21/22 Capital Improvement Program (CIP) appropriated $2,784,000 to
the FY 21/22 Annual Street Maintenance as the primary funding source for the Project.
This amount is comprised of funds from the CIP Reserve (CIPR), Vehicle Impact Fees
(VIF), Vehicle Registration Fees (VRF), Santa Clara County Measure B, and Road
Maintenance and Rehabilitation Account (SB1). Since the Measure B, VRF, and SB1
amounts in the CIP are projected amounts, actuals received annually by the City may
vary. For instance, the source of funds for the Project reflects the revised amounts from
Measure B, VRF, and SB1. Staff continues to monitor the actuals with revenue
reconciliations to take place as necessary with appropriate budget actions.
Other funding sources include a budget carryover, possible utility adjustment
reimbursements, and Cost Sharing Agreement with the Town of Los Gatos. The
anticipated Source and Use of Funds for the project is as follows:
SOURCE OF FUNDS

Difference

Budget

Updated
Budget

FY21/22 Project 22-BB (City)

$927,000

$927,000

$0

FY 21/22 VRF

$215,000

$255,980

$40,980

FY 21/22 Measure B

$797,000

$1,030,515

$233,515

FY 21/22 SB1

$845,000

$812,370

($32,630)

Project Transfer from 21-BB

-

$464,714

$464,714

Utility Reimbursement

-

$143,476

$143,476

Los Gatos Cost Share Agreement

-

$335,000

$335,000

$2,784,000

$3,969,055

$1,185,055

TOTAL
ANTICIPATED USE OF FUNDS

Adopted

Amount

Design

$203,000

Construction Engineering

$245,055

Construction Contract

$3,201,000

10% Construction Contingency

$320,000

TOTAL

$3,969,055

The final engineer’s estimate for the Project construction is estimated at $3,201,000.
Adding a 10% construction contingency of $320,000, the construction contract totals
$3,521,000. The estimate is based on field measured quantities of the work and
includes factors to account for recent market prices.

Packet Pg. 55

7
Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB

Page 6 of 7

The attached resolution has been prepared to: approve the plans and specifications;
authorize the Public Works Director to advertise for bids and award the project;
authorize the City Manager to enter into a construction contract with the lowest
responsive and responsible bidder in an amount not to exceed $3,201,000 and
encumber a 10% construction contingency for a total construction contract amount of
$3,521,000; authorize the City Engineer to negotiate and execute contract change
orders up to and within the allocated construction contingency; authorize the Public
Works Director to reject bids and rebid the project, should bids received have
unamenable irregularities; and authorize the City Manager to enter into a Cost Share
Agreement with the Town of Los Gatos in the amount of $335,000. Lastly, the
resolution authorizes the Finance Director to perform the associated budget adjustment,
transferring $464,714 from Project 21-BB to Project 22-BB.
ALTERNATIVES
1. Do not approve the project Plans and Specifications and direct staff to re-scope
the project.
2. Do not authorize the City Manager to enter into a Cost Share Agreement with the
Town of Los Gatos.

Prepared by:

Amy Olay, City Engineer

Reviewed by:
Todd Capurso, Director of Public Works

Approved by:
Brian Loventhal, City Manager

Attachment:

a. Resolution
b. List of Project Streets

Packet Pg. 56

7
Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB

Page 7 of 7

c. Location Map
d. Budget Adjustment

Packet Pg. 57

7.a

RESOLUTION NO. ________

WHEREAS, the Fiscal Year (FY) 21/22 Annual Street Maintenance line item supports
the creation of the FY 21/22 Annual Street Maintenance – Collector & Residential Street
Resurfacing, Project 22-BB; and
WHEREAS, on June 1, 2021, Council adopted Resolution No. 12714 authorizing the
use of FY 21/22 Road Maintenance and Rehabilitation Account (SB1) Funds for the
Project; and
WHEREAS, the Project will resurface approximately 4.88 centerline miles of collector
and residential streets, repair isolated pavement failure areas, and install 26 new ADA
compliant accessibility ramps; and
WHEREAS, any trees removed to facilitate the Project will be in accordance with the
Federal Migratory Bird Act and for trees within the City of Campbell, the replacement
mitigation ratio is two to one (2:1) such that for every tree removed two trees will be
planted; and
WHEREAS, the City of Campbell and the Town of Los Gatos would enter into a Cost
Sharing Agreement in the amount of $335,000 to resurface three streets with shared
jurisdictional boundaries (W. Parr Avenue, a portion of Capri Drive, and a portion of
Division Street); and
WHEREAS, $464,714 from the FY 20/21 Annual Street Maintenance - Collector and
Residential Street Resurfacing, Project 21-BB fund balance is being transferred into the
Project; and
WHEREAS, the plans and specifications for Project 22-BB have been completed.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Campbell
hereby approves the plans and specifications; authorizes the Public Works Director to
advertise for bids and award the project; authorizes the City Manager to enter into a
construction contract with the lowest responsive and responsible bidder in an amount
not to exceed $3,201,000 and encumber a 10% construction contingency for a total
construction contract amount of $3,521,000; authorizes the City Engineer to negotiate
and execute contract change orders up to and within the allocated construction
contingency; authorizes the Public Works Director to reject bids and rebid the project,
should bids received have unamenable irregularities; and
BE IT FURTHER RESOLVED, that the City Council of the City of Campbell hereby
authorizes the City Manager to enter into a Cost Share Agreement with the Town of Los
Gatos in the amount of $335,000; and

Packet Pg. 58

Attachment: Resolution (Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB)

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CAMPBELL
APPROVING OF PLANS AND SPECIFICATIONS, AUTHORIZING ADVERTISEMENT
OF BIDS, AWARD OF CONTRACTS, AND OTHER ASSOCIATED ACTIONS FOR
THE FISCAL YEAR 21/22 ANNUAL STREET MAINTENANCE - COLLECTOR AND
RESIDENTIAL STREET RESURFACING, PROJECT 22-BB

7.a

BE IT FURTHER RESOLVED, that the City Council of the City of Campbell hereby and
authorizes the Finance Director to perform a budget adjustment of $464,714 from
Project 21-BB to Project 22-BB.
PASSED AND ADOPTED this ____ day of ________ 2022, by the following roll call
vote:
Councilmembers:
Councilmembers:
Councilmembers:

Attachment: Resolution (Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB)

AYES:
NOES:
ABSENT:

APPROVED:

ATTEST:

________________________
Paul Resnikoff, Mayor

_______________________
Dusty Christopherson, City Clerk

Packet Pg. 59

Attachment 1: Street List

7.b

Length
(FT)

Street Name

Begin Location

End Location

CAPRI DR

DIVISION ST

RUBBER CAPE SEAL STREETS
WEST PARR AV

CAPRI DR

WEST PARR AV

CAPRI DR

Width
(FT)

Area
(SF)

Area
(SY)

310

34

10540

1171

CHAPMAN DR (SOUTH
INTERSEC)

900

27

24300

2700

S/O CHAPMAN DR
(SOUTH XSEC)

S/O HACIENDA AV

925

27

24975

2775

CHAPMAN DR

VIRGINIA AV

150 ft W/O THERESA
AVE

320

30

9600

1067

CHAPMAN DR

150 ft W/O THERESA
AVE

CAPRI DR

474

37

17538

1949

CHAPMAN DR

CAPRI DR

WINCHESTER BLVD

994

27

26838

2982

CROCKET AVE

SAN TOMAS AQUINO
RD

END

567

36

20412

2268

CRONWELL DR

N. LEIGH AVE

PHANTOM AVE

645

33

21285

2365

DIVISION ST

CAPRI DR

WINCHESTER BLVD

500

36

18000

2000

EL PATIO CT

COP @ N. CL

EL PATIO DR

210

26

5460

607

GRACE AV

MONTEMAR WY

HAMILTON AV

1430

37

52910

5879

JUANITA WY

BURROWS RD

END

721

37

26677

2964

MAPLE ST

PAGE ST

POPLAR AV

532

33

17556

1951

PHANTOM AV

HAMILTON AV

SHEFFIELD AV

875

34

29750

3306

PHANTOM AV

CRONWELL DR

MONTEMAR WY

305

34

10370

1152

PHANTOM AV

SHEFFIELD AV

CRONWELL DR

270

34

9180

1020

WEST PARR AV

WINCHESTER BLVD

CAPRI DR

636

40

25440

2827

WEST PARR AV

CAPRI DR

DIST. BOUNDRY(157 ft
E/O VALE

976

36

35136

3904

WEST PARR AV

DIST. BOUNDRY(157 ft HACK AV
E/O VALE

1213

34

41242

4582

WEST PARR AV

HACK AV

487

34

16558

1840

443,767

49,307

POLLARD RD

Subtotal for Rubber Cape Seal Streets:

13,290

S:\22-BB Annual St Maintenance\14 Design\k. Specifications\22-BB Treatment Schedule

Pg 1 of 2
Packet Pg. 60

Attachment: List of Project Streets (Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB)

CITY OF CAMPBELL
Annual Street Maintenance Project 22-BB:
Collector Residential Street Resurfacing Program
TREATMENT SCHEDULE

Attachment 1: Street List

7.b

Length
(FT)

Width
(FT)

Area
(SF)

Area
(SY)

Street Name

Begin Location

End Location

EL PATIO DR

WEST END

SLURRY SEAL STREETS
EAST END

660

36

23760

2640

GILMAN AV

SAM CAVA LN

CAMPBELL AV

958

36

34488

3832

HAWTHORNE AV

PAGE ST

POPLAR AV

585

31

18135

2015

HURST AVE

HAMILTON AVE

235' S. OF
MONTEMAR WY

1630

18

29340

3260

N. CENTRAL AVE

GRANT ST

E HAMILTON AVE

1823

31

56513

6279

PAGE ST

CAMPBELL AV

HAWTHORNE AV

695

32

22240

2471

POPLAR AV

CAMPBELL AV

EL PATIO

1069

32

34208

3801

218,684

24,298

MONTEMAR WY

0.5" LEVELING COURSE; REINFORCING FABRIC; 1.75" HMAC OVERLAY
N. LEIGH AVE
PHANTOM AVE
650
37

24050

2672

MONTEMAR WY

PHANTOM AVE

GRACE AVE

320

37

11840

1316

MONTEMAR WY

GRACE AVE

HURST AVE

330

37

12210

1357

48,100

5,344

Subtotals Slurry Seal Streets:

7,420

Subtotal:

1,300

VIRGINIA AV

BUDD AV

2" MILL AND 2" FILL
WALDO RD

1174

37

46105

5123

VIRGINIA

WALDO RD

SUNNYOAKS AV

1482

36

56022

6225

VIRGINIA

SUNNYOAKS AV

HACIENDA AV

1110

36

39755

4417

141,882

15,765

Subtotal for Virginia Avenue:
TOTAL:

3,766
4.88 CL Miles

S:\22-BB Annual St Maintenance\14 Design\k. Specifications\22-BB Treatment Schedule

Pg 2 of 2
Packet Pg. 61

Attachment: List of Project Streets (Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB)

CITY OF CAMPBELL
Annual Street Maintenance Project 22-BB:
Collector Residential Street Resurfacing Program
TREATMENT SCHEDULE

Attachment 2: Location Map

ANNUAL STREET MAINTENANCE PROJECT 22-BB: LOCATION MAP
LEGEND:

7.c

TOLWORTH

MITCHELL

WHITEHALL

RAVENCOURT

ALMARIDA

LEIGH

GRACE

SHEFFIELD

NOTTINGHAM

MANCHESTER

RICHLEE

PHANTOM

HURST

Attachment: Location Map (Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB)

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CENTURY

Forest Hill
Elementary
School

HEDEGARD

HERITAGE VILLAGE

MISSION

CE N T U
RY

VANDERBILT

ALBATROSS

Campbell
Community
Center

RINCON

RINCON

MCCOY

SANDERLING

MARA

RICKY

RICKY

PUFFIN

E

ASH

BIRCH

BUCKNALL

BUCKNALL

GOMES

D

TUBBY

LATIMER

DO T

KIM

N
KE

WATSON

PE T

HEDEGARD

X
RE

VTA

L LA
VI

LORELEI

CHARMAIN

DO

SE

COLLEEN
LA VONNE

RADE RA
LA P

OD

FULTON

O

DEL ORO

JIM ELDER

A

SHEREEN

EN

KAMSON

DEL ROY

DE L P R A

R

NADINE

AM ATO

SE

PAULA

QUEENS

LATIMER

O

ROSEMARY

SANDPIPER

AD

APPL E BL OSSOM

LATIMER

LU AN NE

RI
O

WHITWO

OD

DAVID

HAMILTON

KINGS

PLU M BLOSSOM

SAN JOSE
BASCOM

CA
L

OM

NE

I

O

SPRINGFIELD

SS

WHITETHOR

C

TR

GALE

O KES

AR

O

O

L

TR

DENVER

ST

CREE K S

BOISE

HAMILTON

B

CA
S

CAMPBELL

A
REGIN

Rosemary
Elementary School

C HER R Y

AD

O

ONTARIO

a

RTO N

PENNY

S
CA

om
nT
Sa

MILLICH

A
LI S
R

BISMARK

Unless otherwise noted, digouts are 4" in depth.
L
CA

PAMLAR

MERRIMAC
RO

PAYNE

ALMARIDA

VALLEY FORGE

ARAM

HARRISON

2" Mill and Fill (w/ 5" Digouts)
2.25" Wedge/Conform Grind;
1/2" Leveling Course;
Pavement Reinforcing Fabric; and
1.75" Overlay

MONICA

WINCHESTER BLVD

SAN JOSE

RA
I

Crack Seal + Slurry Seal Streets

EL
WO

WESTFIELD

LENOR

Rubber Cape Seal Streets

CLOVER

BAYWOOD

CLIFTON

LO
R

MO

ZA

RT

ET

TA

CITY OF CAMPBELL
Packet Pg. 62

7.d

Department/Program

Division

Date

Request No.

Public Works

22-BB Annual Street Maintenance

February 1, 2022

BA-11

Budget to be Reduced
Fund/Program Account Number

Description

204.760

4518

SB1 Revenue

204.990

9999

Capital Transfer Out

Amount
$

(32,630)
(32,630)

Budget to be Increased
Fund/Program Account Number

Description

212.535
212.535
435.535
435.535

4528
4571
4921
4921

VRF Revenue
Measure B Revenue
Utility Reimbursement
Los Gatos Cost Share

40,980
233,515
143,476
335,000

435.22BB
435.22BB
435.990

7883
7883
6999

Transfer from 21-BB
Annual Street Maintenance
Capital Transfer In

464,714
720,341
241,865

212.990

9999

Capital Transfer Out

274,495

REASON FOR REQUEST - BE SPECIFIC:
To amend the overall budget of 22-BB:
1. To reflect a $464,714 transfer from 21-BB.
2. To reflect a total increase in total source of funds, excluding transfer from 21-BB, for $720,341.

Will Fuentes
Finance Director

Todd Capurso
Public Works Director

Brian Loventhal
City Manager

Packet Pg. 63

Attachment: Budget Adjustment (Approval of Plans and Specifications, Authorize Advertisement of Bids, 22-BB)

City of Campbell
Request for Budget Adjustments

8

City
Council
Report
TITLE:

Item:
Category:
Meeting Date:

8
PUBLIC HEARINGS AND
INTRODUCTION OF
ORDINANCES
February 1, 2022

Receive Input from the Community on the Draft District Maps
Submitted for the Redistricting of City Council District Boundaries
(Time Certain 7:45 PM)

RECOMMENDED ACTION
Receive input from the Community on the draft district maps submitted for the
Redistricting of City Council district boundaries and provide any necessary feedback
and direction to Staff.
BACKGROUND
Every ten years, cities with by-district election systems must use new census data to
review and, if needed, adjust district boundary lines to reflect how local populations
have changed. This process, called redistricting, ensures all districts have nearly equal
population. By Statute, the redistricting process for the City of Campbell must be
completed by April 15, 2022.
The City adopted its current district boundaries on July 2, 2019 based on 2010 Census
data as required by law. The districts must now be adjusted using the 2020 Census
data and be in compliance with the FAIR MAPS Act, which was adopted by the
California legislature as Assembly Bill (AB) 849 and took effect January 1, 2020.
On August 3, 2021 Council approved the use of a Staff-led process with an identified
community outreach plan for this year’s redistricting process. The first and second of
four required public hearings were held on September 7, 2021 and October 5, 2021 at
which time the public and Council received an update on the process overall and
received public comments. On January 15, 2022 the City hosted a public workshop to
educate the community on the redistricting process and demonstrated how to use the
map drawing tools provided on the City’s website.
Members of the public were instructed to provide feedback and develop draft maps that
best depict their neighborhoods and/or communities of interest (COI). A COI is a group
of people that share common social or economic interests, live in a geographically
definable area, and should be included within a single district for purposes of effective
and fair representation in future elections. There are some communities of interest that
are considered “protected classes” in that they have rights through state or federal civil
rights or voting rights laws. Some examples of protected classes in districting would be

Packet Pg. 64

8
Redistricting 2021 Public Hearing 3

Page 2 of 4

ethnic and racial minorities such as a concentration of Latinx, Asian or African American
people. There are other potential COI’s that can also be considered in districting, such
as: senior citizens, college students, people who live in a particular neighborhood, or
even people who share concerns such as parents with young children, bicycle
enthusiasts, topic interest groups, etc. COI’s do not include relationships with political
parties, incumbents, or political candidates.
Possible community features include, but are not limited to:
1. School attendance areas
2. Natural dividing lines such as major roads, hills, or highways
3. Areas around parks and other neighborhood landmarks
4. Common issues, neighborhood activities, or legislative/election concerns
5. Shared demographic characteristics, such as:
a. Similar levels of income or education
b. Languages spoken at home
c. Single-family and multi-family housing unit areas
DISCUSSION
Elections Code Section 21607.1 directs that the City must conduct at least four public
hearings throughout the redistricting process; one public hearing before maps are
drawn, at least two public hearings after draft maps are drawn, and one public hearing
scheduled on an evening or weekend, at which time the public is invited to provide input
regarding the composition of the districts.
This third public hearing is the first opportunity to review and discuss draft maps of
proposed districts that have been submitted by members of the community before the
initial deadline of January 18, 2022. At its meeting on November 16, 2021 City Council
voted unanimously to include the City’s current district boundary map for consideration.
The 2020 U.S. Census indicated that the City’s current district boundaries are still
population balanced. In addition, the City received a total of four (4) draft maps (labeled
101–104). Upon receipt of a draft map from the public, NDC, Inc., the City’s contracted
demographer, reviewed each map for compliance with the Federal Voting Rights Act
and the Fair Maps Act which include:
Federal Voting Rights Act
• Each council district shall contain a nearly equal population.
• No council district shall be drawn with race as the predominate factor in violation of
the principles established by the United States Supreme Court in Shaw v. Reno,
509 U.S. 630 (1993), and its progeny.
Fair Maps Act
• Each council district shall be a geographically contiguous territory.
• Each council district shall contain undivided neighborhoods and Communities of
Interest.

Packet Pg. 65

8
Page 3 of 4

Redistricting 2021 Public Hearing 3

•
•

Each council district border shall be easily identifiable and follow visible natural and
man-made geographical and topographical features, including mountains, flat land,
forest lands, highways, canals, etc.
Each council district shall be as compact as possible. Districts cannot bypass one
group of people to get to a more distant group.

After careful review and analysis of the above described rules and laws and the draft
maps submitted, it was determined that three of the four submitted draft maps meet the
requirements of the Federal Voting Rights Act and the Fair Maps Act. Map 103 was
deemed non-compliant as it is currently presented, as it is not population balanced.
Plan
Type
Submitter Dev. Contig? Pairings
Existing
MOR
NDC
None
7.64%
Y
101
PDF
Various
None
7.64%
Y
102
DRA 2020 Ben Wynd 3.53%
D1: D2
Y
103
DRA 2020 Ben Wynd 10.51%
Y
104
DRA 2020 Ben Wynd 4.23%
None
Y
The City’s current district boundary map and all four (4) submitted draft maps are
included as Attachment A.
Staff is requesting the City Council provide input on the presented draft maps and take
public testimony. The City will continue to accept draft maps from the public until the
final submission deadline of February 18, 2022. The fourth and final required public
hearing is scheduled for March 1, 2022, at which time the City Council will select a final
district boundary map and introduce an ordinance to adopt the final map with the
second and final reading of the ordinance scheduled for March 15, 2022.
FISCAL IMPACT
The below project budget reflects NDC, Inc’s consultant fees as well as the estimated
community outreach costs through the end of the project hearings in March 2022. The
direct mail postcard to more than 13,000 Campbell addresses represents the largest
expense in the Community Outreach Costs category. The Fiscal Year 21/22 adopted
budget for the City Clerk’s Office includes $35,000 (Election Expenses – Acct. 7436) for
this project expense, leaving a difference of approximately $10,500. This budget
difference will be included as a budget adjustment during the mid-year budget review.
Projected Redistricting Project Costs
Consultant – Basic Project Elements
Consultant – Virtual Meeting Attendance
Consultant – Demographer/Mapping Tool
Community Outreach Costs (translation
services, publishing costs, direct mailers,
printing costs, mailing costs, community
workshop supplies)

$19,500
$5,000
$6,000
$15,000 (est.)

Packet Pg. 66

8
Page 4 of 4

Redistricting 2021 Public Hearing 3

Total: $45,500
*The above costs are based on holding four public hearings during regular City Council
meetings and one community workshop.

Prepared by:

Dusty Christopherson, City Clerk

Approved by:
Brian Loventhal, City Manager

Attachment:
a.
b.
c.
d.

Existing Map & Draft Maps Submitted before 1_18_22
2021-2022 City of Campbell 3rd Public Hearing Redistricting Powerpoint
NDC, Inc. Powerpoint Presentation
Public Comments Received Through 1_26_22 Redacted

Packet Pg. 67

Leigh Ave

W
ay

r

Ca
m
pi
si

ae
lD

Av
e

Redding Rd

Lo
ng
fel
Ho
low
lm
es
Av
Av
e
S
e
Ba
sc
om
Av
e

Shelley Ave

Map layers

Attachment: Existing Map & Draft Maps Submitted before 1_18_22 (Redistricting 2021 Public Hearing 3)

Rd

Dallas Dr

Sh
arp

Oak
s

Mic
h

Ra
ilw
Cristich Ln

Cambrian
Dr

ks A
ve

Wh
ite

Flamingo Dr

Tolworth D
r

Monica Ln

Harr
ison
Ave

N Milton Ave

N 1st St
ay
Av
O
e
rc
ha Sa
Gil
rd lma
m
an
La P az
rA
O
Av
ak
ve
e
La Paloma
C
ir

Virginia Ave

Sharmon Palms Ln

Filbert Way
Pecan Way

Louise Ct

There
sa
Capri Ave
Dr
Wa
Wi
nc lnut D
he
ste r
rB
lv d

Dr

Sa
nt
o

Ca
la
do

Pa
lo

Ct

Inwood Dr
Crockett Ave

Bent Dr
Arnott Way

Ave

Dr

Arroyo Seco Dr
El Solyo Ave

S Leigh Ave
S Peter Dr

n
Unio

Hyd
e

Rd

Pky

Hurst Ave
Grace Ave
Phantom Ave

Arc

©2021 CALIPER

S Bascom Ave

Ave

1

log
y

2

Ridgeley Dr Montemar Way
Mcbain Ave
Patio Dr
Fewtrell Dr

Salerno Dr

nd
aA
ve

Dover Way

Almarida Dr

ac
ie

yoa

chn
o

c k Dr

r

ES
un n

pbe
ll Te

ro
Sham

Knowle
sD

E Hamilton Ave

ge
Vil
lag
eL
n

Dr
r Cove e
Timbe
v
den A
Cam

EH

rt
Ravenscou

N 3rd St
Esther Ave

Bland Ave

W Parr Ave

Emory Ave

W Hacienda Ave
Stein
way A
ve
Audrey Ave

ve
oA
h
Ec

Justo Ct
ve
Dell A
Rd
rchard
Old O

rli

Linda Dr
Ave
Lovell
Bucknam Ave
t
nC

Ave

Kenneth Ave
Sobrato Dr

e
mb

Jef
frey

3

He
rita

Rose Ct
W Rincon Ave
Alice Ave
Catalpa Ln
El Cmt Ave
Ca
Budd Ave
m

py
Ex
as
om
nT
Sa

d Dr

Rob
n
La
Co Van Duick Ct
ron
sen
aD
Ln
r
d
rd R
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a
Ch

Abbott Ave
Peachtree Ct

o
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Ave
mont
West
y
a Wa
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ve
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ve
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i Dr

5

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Harriet Ave alton Dr
Loy
Weston Dr

c
Silac

Dr
Millich

y
Wa

Abbey Ln

Bucknall Rd

Latimer Cir
Del O
ro C
t
Jane Ann Way

4

Amato Ave
Victor Ave

Colleen Way

Morrene Dr
Superior Dr

W Campbell Ave

Mccoy Ave

W Rosemary Ln

Denver Dr Gale Dr

a
rit

lla
Vi

Way

Lisa

Bismarck Dr
W Hamilton Ave

r
Leno

City of Campbell
Redistricting 2021
Existing Districts
Dr

8.a

Clifton Ave

Existing Districts
Landmark Point
Railroad
River
Streets
Water Area
Packet Pg. 68

8.a
Field
Total Population
2020 Census
Population Deviation
Pct. Deviation
Hispanic/Latino
NH White
Total Pop.
NH Black
NH Asian/Pac.Isl.
NH Native Amer.
Total
Hisp
NH White
Citizen Voting Age Pop
NH Black
Asian/Pac.Isl.
Native Amer.
Total
Latino est.
Spanish-Surnamed
Voter Registration (Nov
Asian-Surnamed
2020)
Filipino-Surnamed
NH White est.
NH Black
Total
Latino est.
Spanish-Surnamed
Voter Turnout (Nov
Asian-Surnamed
2020)
Filipino-Surnamed
NH White est.
NH Black
Total
Latino est.
Spanish-Surnamed
Voter Turnout (Nov
Asian-Surnamed
2018)
Filipino-Surnamed
NH White est.
NH Black est.
age0-19
Age
age20-60
age60plus
immigrants
Immigration
naturalized
english
spanish
Language spoken at
home
asian-lang
other lang
Speaks Eng. "Less than
Language Fluency
Very Well"
hs-grad
Education (among those
bachelor
age 25+)
graduatedegree
Child in Household
child-under18
Pct of Pop. Age 16+
employed
income 0-25k
income 25-50k
Household Income
income 50-75k
income 75-200k
income 200k-plus
single family
multi-family
Housing Stats
rented
owned

1
8,902
96
1.09%
24%
44%
4%
26%
1%
5,269
14%
60%
5%
19%
1%
4,640
15%
14%
13%
1%
68%
4%
3,903
14%
13%
13%
1%
68%
4%
2,879
12%
11%
10%
1%
73%
3%
23%
59%
18%
29%
51%
60%
14%
14%
11%

2
9,024
218
2.48%
18%
57%
3%
21%
1%
6,315
16%
68%
3%
12%
1%
5,780
13%
12%
8%
1%
76%
3%
4,991
12%
11%
8%
1%
76%
3%
3,567
9%
9%
6%
1%
80%
3%
16%
65%
18%
17%
55%
80%
8%
6%
6%

3
9,097
291
3.30%
23%
45%
3%
26%
1%
5,997
16%
59%
3%
21%
0%
5,034
14%
14%
13%
1%
68%
3%
4,268
13%
13%
13%
1%
68%
3%
3,308
13%
12%
11%
1%
71%
3%
21%
56%
22%
28%
50%
69%
10%
15%
6%

4
8,423
-383
-4.35%
17%
44%
3%
35%
1%
5,520
14%
57%
3%
26%
0%
5,231
12%
11%
19%
2%
66%
2%
4,515
11%
10%
19%
2%
66%
2%
3,361
10%
10%
16%
2%
70%
2%
22%
56%
21%
32%
55%
64%
11%
15%
10%

5
8,582
-224
-2.54%
14%
47%
2%
35%
1%
5,395
13%
60%
2%
23%
1%
5,337
9%
8%
17%
1%
72%
1%
4,676
9%
8%
17%
1%
72%
1%
3,437
7%
7%
13%
1%
77%
1%
27%
53%
20%
30%
59%
66%
5%
15%
14%

Total
44,028
674
7.65%
19%
47%
3%
28%
1%
28,495
15%
61%
3%
20%
1%
26,022
13%
12%
14%
1%
70%
3%
22,353
12%
11%
14%
1%
70%
3%
16,552
10%
10%
11%
1%
74%
2%
22%
58%
20%
27%
54%
68%
10%
13%
10%

13%

6%

12%

14%

10%

11%

32%
34%
22%
32%
72%
9%
11%
10%
51%
20%
41%
59%
66%
34%

35%
35%
19%
19%
77%
8%
10%
9%
51%
22%
42%
58%
60%
40%

35%
30%
22%
27%
70%
10%
13%
9%
43%
24%
55%
45%
46%
54%

35%
30%
18%
32%
68%
14%
15%
11%
34%
26%
59%
41%
45%
55%

30%
34%
25%
43%
67%
4%
7%
7%
43%
40%
93%
7%
21%
79%

34%
33%
21%
30%
71%
9%
11%
9%
45%
26%
56%
44%
49%
51%

Attachment: Existing Map & Draft Maps Submitted before 1_18_22 (Redistricting 2021 Public Hearing 3)

City of Campbell - Existing Districts
Category

Total population data from California's adjusted 2020 Census data. Citizen Voting Age Population, Age, Immigration, and other demographics from the 2015-2019
American Community Survey and Special Tabulation 5-year data. Turnout and Registration data from California Statewide Database ("Latino" figures calculated by
NDC using Census Bureau's Latino undercount by surname estimate).

Packet Pg. 69

City of Campbell
Redistricting 2021
Map 101

Clifton Ave
r

Leigh Ave

Richlee Dr

S Bascom Ave
W
ay

Dr
yC
re
ek
Rd

Av
e
lm
ar

Ca

Sa

m

Ave

Rd
ite O
aks
Wh

pi
si

Tolworth D

Barbano Ave

Monica Ln

Harr
ison

N 3rd St
N 2nd St
N 1st St

S
Ra 1st St
ilw
ay
RT
E
Ce
Av
M
17
ntr
e
cg
al
Dil
Pa linc
lo
rk
e
Gil n Av
Dr y L
ma e
n
nA
Palomar Real
ve
Forman Dr
ST
AT
E

Curtner Ave

Cristich Ln

Carlyn Ave
N Milton Ave

Wa
l
n c nut D
he
ste r
rB
lv d
Wi

Dallas Dr

Sh

arp

Av
e

Redding Rd

low
Av
Holm
es Av e
e
S
Ba
sc
om
Av
e

Lo
ng
fel

There
sa Ave
Capri
Dr

Nido Dr

Christopher
Ave
Virginia Ave

Louise Ct

Pecan Way
Ecker C
t

Filbert Way

Inwood Dr

Marilyn Dr
Sharmon Palms Ln

Lavonne Dr

Burnham Ct

Dr
o
nt
Sa
lo
Pa

r

Dr

eD

ter
Pe

e
n Av

Hyd

N

Unio

Sweetbriar Dr

Cambrian Dr

Y

National Demographics Corporation
January 10, 2022

Map layers

101
Landmark Point
Railroad
River
Streets
Water Area

Hurst Ave
Grace Ave
Phantom Ave
Sheffield Ct

Rd

Regas Dr

Salerno Dr
Normandy Dr

LLEY
FW

©2021 CALIPER

Mcbain Ave
Patio Dr
Fewtrell Dr
E Campbell Ave
Arroyo Seco Dr

2

Monte Villa Ct

W VA

April Way

Ar c

Maple Ave

Shelley Ave

t

Knowle
s Dr

Ridgeley Dr

El Solyo Ave
Shady Dale Ave
Bent Dr
Cameo Dr
Chalet Woods Cir

r
rock D
Sham

ve
Dell A

1

El Patio Dr

Nottingham Way
Manchester Ave
Dover Way

Almarida Dr

Ct

Dr
r Cove
Timbe
ve
den A
Cam

Ion

da
Av
e

N Central Ave

Wilton Dr

E Hamilton Ave

S 3rd St

Industrial St
Braxton Ter

Cherry Ln
Catalpa Ln
El Cmt Ave

Dr

t Ave
Ravenscour

Mitchell Ct

Esther Ave

Dunster Dr

S Milton Ave

Emory Ave

Divis
ion S

W Rincon Ave

xpy
rd Rd
as E Old Orcha
Tom

Lucot Way

Civic Center
Rose Ct

Bedal Ln
EH
ac
ie n

W Hacienda Ave
Wend
Scott Ct
ell Dr
Stein
way A
ve

W Parr Ave

Ave

San

Ave

dd
Bu

Bucknam Ave
Wekiva Ave

Audrey Ave

rry Dr
Sunbe

Hardy Ave

Y

Abbott Ave
Peachtree Ct

r
od D

rd R d
Polla

5

C
Juanit
a Way

J ef
frey

Ave

Elwo

R ob
W
nick
VA Van
Dus Ct
LL
EY
en L
FW
n

Ct

Dr

4
Kenneth

e
Arch

in
erl
mb
ha

Smith Ave
Linda Dr
Connie Dr

ry

ve
Dot A

a

r Ct

Margaret Ln
Crockett Ave

Regin

Way

t
Jasmine C

Harriet Ave
Dr
Loyalton

Parkhurst Dr
Weston Dr

Adrien Dr
Westmont Ave

Lovell Ave

ntu

3

Hedegard Ave

Sobrato Dr

Ce

c i Dr
Silac

W Rosemary Ln

Dr

Darryl Dr

Bucknall Rd

Mccoy Ave

Millich

e
s Av
Phelp Way
Lisa

Hunt Way

W Campbell Ave
Whitwood Ln

Paula Dr
Colleen Way

Dr

Superior Dr

a
ri t
lla
Vi

Pamlar Ave

Bismarck Dr
W Hamilton Ave
Boise Dr
Denver Dr
Gale Dr
Springfield Dr
W Latimer Ave
Latimer Cir

Victor Ave

la
C a do
st Av
ro e
Ct

N San Tomas Aquino Rd

Ca

Lenor Way

Payne Ave

Attachment: Existing Map & Draft Maps Submitted before 1_18_22 (Redistricting 2021 Public Hearing 3)

8.a

Packet Pg. 70

8.a
Field
Total Population
2020 Census
Population Deviation
Pct. Deviation
Hispanic/Latino
NH White
Total Pop.
NH Black
NH Asian/Pac.Isl.
NH Native Amer.
Total
Hisp
NH White
Citizen Voting Age Pop
NH Black
Asian/Pac.Isl.
Native Amer.
Total
Latino est.
Spanish-Surnamed
Voter Registration (Nov
Asian-Surnamed
2020)
Filipino-Surnamed
NH White est.
NH Black
Total
Latino est.
Spanish-Surnamed
Voter Turnout (Nov
Asian-Surnamed
2020)
Filipino-Surnamed
NH White est.
NH Black
Total
Latino est.
Spanish-Surnamed
Voter Turnout (Nov
Asian-Surnamed
2018)
Filipino-Surnamed
NH White est.
NH Black est.
age0-19
Age
age20-60
age60plus
immigrants
Immigration
naturalized
english
spanish
Language spoken at
home
asian-lang
other lang
Speaks Eng. "Less than
Language Fluency
Very Well"
hs-grad
Education (among those
bachelor
age 25+)
graduatedegree
Child in Household
child-under18
Pct of Pop. Age 16+
employed
income 0-25k
income 25-50k
Household Income
income 50-75k
income 75-200k
income 200k-plus
single family
multi-family
Housing Stats
rented
owned

1
8,963
157
1.78%
24%
44%
4%
26%
1%
5,301
14%
60%
5%
19%
1%
4,654
15%
14%
13%
1%
68%
4%
3,912
14%
13%
13%
1%
68%
4%
2,894
12%
12%
10%
1%
73%
3%
23%
59%
18%
28%
51%
61%
14%
14%
11%

2
8,963
157
1.78%
18%
57%
3%
21%
1%
6,283
16%
68%
3%
12%
1%
5,766
13%
12%
8%
1%
76%
3%
4,982
12%
11%
8%
1%
76%
3%
3,552
9%
9%
6%
1%
80%
3%
16%
65%
18%
17%
55%
80%
8%
6%
6%

3
9,097
291
3.30%
23%
45%
3%
26%
1%
5,997
16%
59%
3%
21%
0%
5,034
14%
14%
13%
1%
68%
3%
4,268
13%
13%
13%
1%
68%
3%
3,308
13%
12%
11%
1%
71%
3%
21%
56%
22%
28%
50%
69%
10%
15%
6%

4
8,423
-383
-4.35%
17%
44%
3%
35%
1%
5,520
14%
57%
3%
26%
0%
5,231
12%
11%
19%
2%
66%
2%
4,515
11%
10%
19%
2%
66%
2%
3,361
10%
10%
16%
2%
70%
2%
22%
56%
21%
32%
55%
64%
11%
15%
10%

5
8,582
-224
-2.54%
14%
47%
2%
35%
1%
5,395
13%
60%
2%
23%
1%
5,337
9%
8%
17%
1%
72%
1%
4,676
9%
8%
17%
1%
72%
1%
3,437
7%
7%
13%
1%
77%
1%
27%
53%
20%
30%
59%
66%
5%
15%
14%

Total
44,028
674
7.65%
19%
47%
3%
28%
1%
28,495
15%
61%
3%
20%
1%
26,022
13%
12%
14%
1%
70%
3%
22,353
12%
11%
14%
1%
70%
3%
16,552
10%
10%
11%
1%
74%
2%
22%
58%
20%
27%
54%
68%
10%
13%
10%

13%

6%

12%

14%

10%

11%

32%
34%
22%
32%
73%
9%
11%
10%
51%
20%
41%
59%
66%
34%

35%
35%
19%
19%
77%
8%
10%
9%
51%
22%
42%
58%
60%
40%

35%
30%
22%
27%
70%
10%
13%
9%
43%
24%
55%
45%
46%
54%

35%
30%
18%
32%
68%
14%
15%
11%
34%
26%
59%
41%
45%
55%

30%
34%
25%
43%
67%
4%
7%
7%
43%
40%
93%
7%
21%
79%

34%
33%
21%
30%
71%
9%
11%
9%
45%
26%
56%
44%
49%
51%

Attachment: Existing Map & Draft Maps Submitted before 1_18_22 (Redistricting 2021 Public Hearing 3)

City of Campbell - Map 101
Category

Total population data from California's adjusted 2020 Census data. Citizen Voting Age Population, Age, Immigration, and other demographics from the 2015-2019
American Community Survey and Special Tabulation 5-year data. Turnout and Registration data from California Statewide Database ("Latino" figures calculated by
NDC using Census Bureau's Latino undercount by surname estimate).

Packet Pg. 71

City of Campbell
Redistricting 2021
Map 102

Clifton Ave
Dr

Wh
ite O
aks
Rd

Leigh Ave

Richlee Dr

Rd
ek

r
Mic
ha
el D

Dr
y

Cr
e

ar
Av
e

Sa
lm

S Bascom Ave

Tolworth

Monica Ln

Harr
ison
Ave

N 1st St

Ra S 1st St
ilw
ay
RT
E
Ce
Av
M
1
ntr
e
7
cg
al
Dil
Pa linc
lo
rk
e
Gil n Av
Dr y L
ma e
n
nA
Palomar Real
ve
Forman Dr
ST
AT
E

Curtner Ave

Cristich Ln

Carlyn Ave
N Milton Ave

There
sa Ave
Capri
Dr
Wa
Wi lnut
nc
he Dr
ste
rB
lvd

Cambrian Dr

Dallas Dr

Sh
a rp

Av
e

Redding Rd

Monte Villa Ct

S

Ba

sc
o

m

Av
e

llo
w
Av
es Av e
e

ng
fe
Lo

Holm

Ave
Virginia Ave

Dr

Burnham Ct

Lavonne Dr

Christopher

Marilyn Dr
Sharmon Palms Ln

Louise Ct

Pecan Way
Ecker C
t

Filbert Way

Dr

Sweetbriar Dr

Inwood Dr

ter
Pe

Sa
nt
o

N

e
n Av
Unio

Regas Dr

W VA
LLEY

©2021 CALIPER

National Demographics Corporation

FWY January 19, 2022

Map layers

102
Landmark Point
Railroad
River
Streets
Water Area

Hurst Ave
Grace Ave
Phantom Ave
Sheffield Ct

April Way

Nottingham Way
Manchester Ave
Dover Way

Rd
Arc

Pa
lo

e

Almarida Dr

Mcbain Ave
Patio Dr
Fewtrell Dr
E Campbell Ave
Arroyo Seco Dr

El Solyo Ave
Shady Dale Ave
Bent Dr
Cameo Dr
Chalet Woods Cir

Salerno Dr
Normandy Dr
k Dr

Dr

t Av
Ravenscour

Mitchell Ct

Dr

Campisi Way
Ridgeley Dr

El Patio Dr

Shelley Ave

St

Knowle
s

2

Maple Ave

roc
Sham

1

N Central Ave

Hyd
e

Lenor Way

Dr
r Cove
Timbe
ve
den A
Cam

Divis
ion

Industrial St
Braxton Ter

5

ve
Dell A

W Parr Ave

E Hamilton Ave

S 3rd St

S Milton Ave

Ct

Y

Abbott Ave
Peachtree Ct

d Dr

o
Elwo

Rd

N 3rd St
Esther Ave

y Dr

Budd Ave
Wilton Dr
e
Av
ho
c
ve
E
is A
Holl
Way
Friar

Bucknam Ave
Bedal Ln
Ct Wekiva Ave
n
i
t
l
r
EH
er C
be
Ave
Hacienda
Arch
W
m
Regin
ac
a
ien
Ch
Wend
Scott Ct
da
ell Dr
Stein
Av
way A
Juanit
Rob
e
a Way
ve
W
n
ic
kC
VA Van
t
Dus
LL
EY
en L
Audrey Ave
FW
n

y
a Wa

rd
Polla

rr
Sunbe

Jonathan Ct
Lovell Ave

Vil Grant St
lag
eL
n

W Rincon Ave

Cherry Ln
Catalpa Ln
El Cmt Ave

Dr
ry
ntu
Ce
Jef
frey
Ave

Smith Ave
Linda Dr
Connie Dr

He
rita
ge

3

Rd
rchard
Old O
py
Emory Ave
Ex
as
m
Ave
To
Kenneth
n
Sa
Sobrato Dr

Jasmine

Adrien Dr
Westmont Ave

Margaret Ln
Crockett Ave

Dr

Harriet Ave
Dr
Loyalton

ci
Silac

Parkhurst Dr
Weston Dr

Mccoy Ave

ve
Dot A

Hunt Way

Bucknall Rd

Hardy Ave

Darryl Dr

Paula Dr

Victor Ave

W Campbell Ave
Whitwood Ln

Dr
Millich

s Ave
Phelp Way
Lisa

4

Colleen Way

Dr

W Rosemary Ln

Bismarck Dr
W Hamilton Ave
Boise Dr
Denver Dr
Springfield Dr
W Latimer Ave
Latimer Cir

Superior Dr

a
rit
lla
Vi

N San Tomas Aquino Rd

Ca
la
Ca do
st Av
ro e
Ct

Pamlar Ave

Attachment: Existing Map & Draft Maps Submitted before 1_18_22 (Redistricting 2021 Public Hearing 3)

8.a

Packet Pg. 72

8.a
Field
Total Population
2020 Census
Population Deviation
Pct. Deviation
Hispanic/Latino
NH White
Total Pop.
NH Black
NH Asian/Pac.Isl.
NH Native Amer.
Total
Hisp
NH White
Citizen Voting Age Pop
NH Black
Asian/Pac.Isl.
Native Amer.
Total
Latino est.
Spanish-Surnamed
Voter Registration (Nov
Asian-Surnamed
2020)
Filipino-Surnamed
NH White est.
NH Black
Total
Latino est.
Spanish-Surnamed
Voter Turnout (Nov
Asian-Surnamed
2020)
Filipino-Surnamed
NH White est.
NH Black
Total
Latino est.
Spanish-Surnamed
Voter Turnout (Nov
Asian-Surnamed
2018)
Filipino-Surnamed
NH White est.
NH Black est.
age0-19
Age
age20-60
age60plus
immigrants
Immigration
naturalized
english
spanish
Language spoken at
home
asian-lang
other lang
Speaks Eng. "Less than
Language Fluency
Very Well"
hs-grad
Education (among those
bachelor
age 25+)
graduatedegree
Child in Household
child-under18
Pct of Pop. Age 16+
employed
income 0-25k
income 25-50k
Household Income
income 50-75k
income 75-200k
income 200k-plus
single family
multi-family
Housing Stats
rented
owned

1
8,797
-9
-0.10%
17%
54%
3%
26%
1%
5,572
14%
69%
2%
13%
1%
5,255
13%
12%
10%
2%
73%
3%
4,476
12%
12%
10%
2%
73%
3%
3,167
10%
9%
8%
1%
78%
2%
19%
64%
17%
23%
54%
74%
9%
8%
9%

2
8,946
140
1.59%
20%
54%
3%
20%
1%
6,469
18%
61%
3%
17%
0%
5,838
13%
12%
9%
1%
75%
3%
5,099
12%
11%
9%
1%
75%
3%
4,003
10%
10%
7%
1%
78%
3%
20%
58%
22%
19%
58%
76%
9%
9%
6%

3
8,635
-171
-1.94%
23%
44%
4%
26%
1%
5,250
12%
60%
4%
22%
1%
4,885
15%
13%
15%
1%
68%
3%
4,111
13%
12%
15%
1%
68%
3%
3,027
12%
11%
12%
1%
72%
2%
21%
57%
22%
32%
49%
60%
15%
16%
9%

4
8,790
-16
-0.18%
21%
39%
3%
35%
1%
5,692
14%
56%
3%
26%
0%
4,629
14%
13%
20%
2%
62%
2%
3,937
13%
12%
20%
2%
62%
2%
2,883
12%
12%
17%
1%
65%
2%
23%
58%
19%
33%
52%
63%
11%
17%
10%

5
8,860
54
0.61%
15%
46%
3%
34%
1%
5,512
13%
60%
2%
23%
1%
5,415
9%
9%
17%
1%
72%
2%
4,730
9%
8%
17%
1%
72%
2%
3,472
8%
7%
13%
1%
76%
2%
27%
53%
20%
30%
58%
65%
6%
15%
14%

Total
44,028
311
3.53%
19%
47%
3%
28%
1%
28,495
15%
61%
3%
20%
1%
26,022
13%
12%
14%
1%
70%
3%
22,353
12%
11%
14%
1%
70%
3%
16,552
10%
10%
11%
1%
74%
2%
22%
58%
20%
27%
54%
68%
10%
13%
10%

7%

9%

17%

13%

10%

11%

34%
34%
22%
25%
75%
9%
9%
8%
54%
19%
40%
60%
64%
36%

35%
33%
22%
25%
72%
6%
10%
9%
45%
31%
57%
43%
45%
55%

36%
33%
17%
26%
67%
17%
16%
10%
40%
17%
38%
62%
66%
34%

34%
30%
21%
34%
73%
10%
13%
11%
42%
24%
60%
40%
44%
56%

30%
34%
25%
43%
66%
4%
7%
7%
43%
39%
92%
8%
22%
78%

34%
33%
21%
30%
71%
9%
11%
9%
45%
26%
56%
44%
49%
51%

Attachment: Existing Map & Draft Maps Submitted before 1_18_22 (Redistricting 2021 Public Hearing 3)

City of Campbell - Map 102
Category

Total population data from California's adjusted 2020 Census data. Citizen Voting Age Population, Age, Immigration, and other demographics from the 2015-2019
American Community Survey and Special Tabulation 5-year data. Turnout and Registration data from California Statewide Database ("Latino" figures calculated by
NDC using Census Bureau's Latino undercount by surname estimate).

Packet Pg. 73

r

r
el D

Av
e

Leigh Ave

Mic
ha

Dr
yC
re
ek
Rd

Ave

lm
ar

Sa

Richlee Dr

S Bascom Ave

Tolworth D

Monica Ln

Harr
ison

N 1st St

S
Ra 1st St
ilw
ay
RT
E
Ce
Av
M
17
ntr
e
cg
al
Dil
Pa linc
lo
rk
e
Gil n Av
Dr y L
ma e
n
nA
Palomar Real
ve
Forman Dr
ST
AT
E

Cristich Ln

Curtner Ave
Rd
ite O
aks
Wh

Carlyn Ave
N Milton Ave

Wa
l
n c nut D
he
ste r
rB
lv d

Dallas Dr

Sh

arp

Av
e

Redding Rd

Shelley Ave

Wi

t

Monte Villa Ct

Knowle
s Dr

Lo
ng
fel

There
sa Ave
Capri
Dr

Cambrian Dr

low
Av
Holm
es Av e
e
S
Ba
sc
om
Av
e

Christopher
Ave
Virginia Ave

Marilyn Dr
Sharmon Palms Ln

Louise Ct

Pecan Way
Ecker C
t

Filbert Way

e
n Av

Sweetbriar Dr

Inwood Dr

Dr

Lavonne Dr

Burnham Ct

Dr
o
nt
Sa
lo

ter
Pe

Pa

N

Mcbain Ave
Patio Dr
Fewtrell Dr
E Campbell Ave
Arroyo Seco Dr

Unio

Regas Dr

Salerno Dr
Normandy Dr

r

Rd

Maple Ave

W VA

National Demographics Corporation

LLEY
FWYJanuary 19, 2022

©2021 CALIPER

Map layers

103
Landmark Point
Railroad
River
Streets
Water Area

Hurst Ave
Grace Ave
Phantom Ave
Sheffield Ct

April Way

Ar c

Campisi Way
Ridgeley Dr

El Patio Dr

Nottingham Way
Manchester Ave
Dover Way

Almarida Dr

eD

t Ave
Ravenscour

Mitchell Ct

2

El Solyo Ave
Shady Dale Ave
Bent Dr
Cameo Dr
Chalet Woods Cir

r
rock D
Sham

1

N Central Ave

da
Av
e

E Hamilton Ave

S 3rd St

Dr
r Cove
Timbe
ve
den A
Cam

Budd Ave
Wilton Dr
e
Av
ho
c
ve
E
is A
Holl
ay
W
r
Fria

Industrial St
Braxton Ter

Hyd

Lenor Way

N 3rd St
Esther Ave

Divis
ion S

Vil Grant St
lag
eL
n

ve
Dell A

Lucot Way

W Parr Ave

Cherry Ln
Catalpa Ln
El Cmt Ave

Bedal Ln
EH
ac
ie n

W Hacienda Ave
Wend
Scott Ct
ell Dr
Stein
way A
ve

ge

W Rincon Ave

3

Ave

Bucknam Ave
Wekiva Ave

Audrey Ave

He
rita

Rose Ct

d
hard R

Y

Abbott Ave
Peachtree Ct

r
od D

rd R d
Polla

C
Juanit
a Way

Pamlar Ave

rc
Old O

Elwo

R ob
W
nick
VA Van
Dus Ct
LL
EY
en L
FW
n

Ct

J ef
frey

S Milton Ave

e
Arch

in
erl
mb
ha

Lovell Ave

Dr

ve
Dot A

a

r Ct

5

Smith Ave
Linda Dr

ry

Hardy Ave

Regin

Way

Margaret Ln
Crockett Ave

Adrien Dr
Westmont Ave

t
Jasmine C

c i Dr
Silac

Harriet Ave
Dr
Loyalton

Parkhurst Dr
Weston Dr

Mccoy Ave

ntu

Emory Ave
py
Ex
as
Ave
Kenneth
om
nT
Sobrato Dr

Ce

Payne Ave

Hedegard Ave

Sa

Bucknall Rd

rry Dr
Sunbe

Dr

Darryl Dr

4

Hunt Way

W Campbell Ave
Whitwood Ln

Paula Dr
Colleen Way

Dr

Superior Dr

a
ri t
lla
Vi

Clifton Ave

W Rosemary Ln

Bismarck Dr
W Hamilton Ave
Boise Dr
Denver Dr
Gale Dr
Springfield Dr
W Latimer Ave
Latimer Cir

Victor Ave

la
C a do
st Av
ro e
Ct

N San Tomas Aquino Rd

Ca

Millich

e
s Av
Phelp Way
Lisa

City of Campbell
Redistricting 2021
Map 103
(Not population balanced)

Attachment: Existing Map & Draft Maps Submitted before 1_18_22 (Redistricting 2021 Public Hearing 3)

8.a

Packet Pg. 74

8.a
Field
Total Population
2020 Census
Population Deviation
Pct. Deviation
Hispanic/Latino
NH White
Total Pop.
NH Black
NH Asian/Pac.Isl.
NH Native Amer.
Total
Hisp
NH White
Citizen Voting Age Pop
NH Black
Asian/Pac.Isl.
Native Amer.
Total
Latino est.
Spanish-Surnamed
Voter Registration (Nov
Asian-Surnamed
2020)
Filipino-Surnamed
NH White est.
NH Black
Total
Latino est.
Spanish-Surnamed
Voter Turnout (Nov
Asian-Surnamed
2020)
Filipino-Surnamed
NH White est.
NH Black
Total
Latino est.
Spanish-Surnamed
Voter Turnout (Nov
Asian-Surnamed
2018)
Filipino-Surnamed
NH White est.
NH Black est.
age0-19
Age
age20-60
age60plus
immigrants
Immigration
naturalized
english
spanish
Language spoken at
home
asian-lang
other lang
Speaks Eng. "Less than
Language Fluency
Very Well"
hs-grad
Education (among those
bachelor
age 25+)
graduatedegree
Child in Household
child-under18
Pct of Pop. Age 16+
employed
income 0-25k
income 25-50k
Household Income
income 50-75k
income 75-200k
income 200k-plus
single family
multi-family
Housing Stats
rented
owned

1
9,188
382
4.34%
16%
53%
3%
26%
1%
5,894
13%
68%
3%
14%
1%
5,468
13%
12%
10%
2%
73%
3%
4,656
13%
12%
10%
2%
73%
3%
3,304
10%
9%
8%
1%
77%
3%
19%
64%
17%
23%
54%
74%
9%
9%
9%

2
8,555
-251
-2.85%
21%
54%
3%
20%
1%
6,148
19%
62%
3%
16%
0%
5,625
13%
12%
9%
1%
75%
3%
4,919
12%
11%
9%
1%
75%
3%
3,866
10%
10%
7%
1%
78%
2%
20%
58%
22%
19%
58%
77%
9%
9%
6%

3
8,929
123
1.40%
25%
42%
4%
26%
2%
5,301
13%
58%
5%
23%
1%
4,825
16%
15%
15%
1%
66%
4%
4,013
14%
13%
15%
1%
66%
4%
2,937
13%
12%
12%
1%
71%
3%
21%
57%
22%
31%
48%
59%
16%
17%
8%

4
9,093
287
3.26%
21%
39%
3%
35%
1%
5,913
14%
57%
3%
25%
0%
4,907
13%
13%
19%
2%
63%
2%
4,189
13%
12%
19%
2%
63%
2%
3,077
12%
12%
17%
1%
66%
2%
23%
58%
19%
32%
52%
63%
11%
17%
10%

5
8,263
-543
-6.17%
13%
48%
2%
35%
1%
5,240
12%
61%
1%
23%
1%
5,197
8%
8%
17%
1%
73%
1%
4,576
8%
8%
17%
1%
73%
1%
3,368
7%
7%
13%
1%
78%
1%
27%
52%
20%
30%
60%
67%
4%
15%
15%

Total
44,028
925
10.50%
19%
47%
3%
28%
1%
28,495
15%
61%
3%
20%
1%
26,022
13%
12%
14%
1%
70%
3%
22,353
12%
11%
14%
1%
70%
3%
16,552
10%
10%
11%
1%
74%
2%
22%
58%
20%
27%
54%
68%
10%
13%
10%

8%

8%

17%

13%

9%

11%

34%
34%
22%
25%
76%
9%
9%
8%
54%
20%
38%
62%
64%
36%

35%
33%
22%
25%
72%
6%
10%
9%
44%
31%
60%
40%
43%
57%

36%
33%
16%
27%
66%
17%
17%
10%
40%
16%
37%
63%
67%
33%

34%
30%
21%
33%
73%
9%
13%
11%
42%
23%
60%
40%
44%
56%

29%
34%
26%
42%
68%
4%
6%
6%
42%
41%
95%
5%
20%
80%

34%
33%
21%
30%
71%
9%
11%
9%
45%
26%
56%
44%
49%
51%

Attachment: Existing Map & Draft Maps Submitted before 1_18_22 (Redistricting 2021 Public Hearing 3)

City of Campbell - Map 103
Category

Total population data from California's adjusted 2020 Census data. Citizen Voting Age Population, Age, Immigration, and other demographics from the 2015-2019
American Community Survey and Special Tabulation 5-year data. Turnout and Registration data from California Statewide Database ("Latino" figures calculated by
NDC using Census Bureau's Latino undercount by surname estimate).

Packet Pg. 75

City of Campbell
Redistricting 2021
Map 104

r

Ca

Leigh Ave

Richlee Dr

S Bascom Ave
W
ay

Dr
yC
re
ek
Rd

Av
e
lm
ar

Sa

m

Ave

Rd
ite O
aks
Wh

pi
si

Tolworth D

Barbano Ave

Monica Ln

Harr
ison

N 3rd St
N 2nd St
N 1st St

S
Ra 1st St
ilw
ay
RT
E
Ce
Av
M
17
ntr
e
cg
al
Dil
Pa linc
lo
rk
e
Gil n Av
Dr y L
ma e
n
nA
Palomar Real
ve
Forman Dr
ST
AT
E

Curtner Ave

Cristich Ln

Carlyn Ave
N Milton Ave

Wa
l
n c nut D
he
ste r
rB
lv d
Wi

Sh

arp

Av
e

Redding Rd

Shelley Ave

low
Av
Holm
es Av e
e
S
Ba
sc
om
Av
e

Lo
ng
fel

There
sa Ave
Capri
Dr

Nido Dr

Christopher
Ave
Virginia Ave

Louise Ct

Pecan Way
Ecker C
t

Filbert Way

Marilyn Dr
Sharmon Palms Ln

Lavonne Dr

Burnham Ct

Dr
o
nt
Sa
lo

Inwood Dr

Dr

Pa

ter
Pe

Dallas Dr

National Demographics Corporation

LLEY
FWYJanuary 19, 2022

©2021 CALIPER

e
n Av

r

N

Unio

Sweetbriar Dr

Cambrian Dr

Map layers

104
Landmark Point
Railroad
River
Streets
Water Area

Hurst Ave
Grace Ave
Phantom Ave
Sheffield Ct

Rd

Regas Dr

Salerno Dr
Normandy Dr

W VA

Mcbain Ave
Patio Dr
Fewtrell Dr
E Campbell Ave
Arroyo Seco Dr

2

Monte Villa Ct

Knowle
s Dr

April Way

Ar c

Maple Ave

Ridgeley Dr

Nottingham Way
Manchester Ave
Dover Way

Almarida Dr

eD

t Ave
Ravenscour

Mitchell Ct

t

El Patio Dr

El Solyo Ave
Shady Dale Ave
Bent Dr
Cameo Dr
Chalet Woods Cir

r
rock D
Sham

ve
Dell A

1

N Central Ave

Dr
r Cove
Timbe
ve
den A
Cam

Ct

da
Av
e

E Hamilton Ave

S 3rd St

Wilton Dr

Dr

Industrial St
Braxton Ter

Cherry Ln
Catalpa Ln
El Cmt Ave

Ion

Hyd

Lenor Way

Esther Ave

Dunster Dr

S Milton Ave

Emory Ave

Divis
ion S

W Rincon Ave

xpy
rd Rd
as E Old Orcha
Tom

Lucot Way

Civic Center
Rose Ct

Bedal Ln
EH
ac
ie n

W Hacienda Ave
Wend
Scott Ct
ell Dr
Stein
way A
ve

W Parr Ave

Ave

San

Ave

dd
Bu

Bucknam Ave
Wekiva Ave

Audrey Ave

rry Dr
Sunbe

Hardy Ave

Y

Abbott Ave
Peachtree Ct

r
od D

rd R d
Polla

5

C
Juanit
a Way

J ef
frey

Ave

Elwo

R ob
W
nick
VA Van
Dus Ct
LL
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n

Ct

Dr

4
Kenneth

e
Arch

in
erl
mb
ha

Smith Ave
Linda Dr
Connie Dr

ry

ve
Dot A

a

r Ct

Margaret Ln
Crockett Ave

Regin

Way

t
Jasmine C

Harriet Ave
Dr
Loyalton

Parkhurst Dr
Weston Dr

Adrien Dr
Westmont Ave

Lovell Ave

ntu

3

Hedegard Ave

Sobrato Dr

Ce

c i Dr
Silac

W Rosemary Ln

Dr

Darryl Dr

Bucknall Rd

Mccoy Ave

Millich

e
s Av
Phelp Way
Lisa

Hunt Way

W Campbell Ave
Whitwood Ln

Paula Dr
Colleen Way

Dr

Superior Dr

a
ri t
lla
Vi

Payne Ave

Pamlar Ave

Bismarck Dr
W Hamilton Ave
Boise Dr
Denver Dr
Gale Dr
Springfield Dr
W Latimer Ave
Latimer Cir

Victor Ave

la
C a do
st Av
ro e
Ct

N San Tomas Aquino Rd

Ca

Clifton Ave

Attachment: Existing Map & Draft Maps Submitted before 1_18_22 (Redistricting 2021 Public Hearing 3)

8.a

Packet Pg. 76

8.a
Field
Total Population
2020 Census
Population Deviation
Pct. Deviation
Hispanic/Latino
NH White
Total Pop.
NH Black
NH Asian/Pac.Isl.
NH Native Amer.
Total
Hisp
NH White
Citizen Voting Age Pop
NH Black
Asian/Pac.Isl.
Native Amer.
Total
Latino est.
Spanish-Surnamed
Voter Registration (Nov
Asian-Surnamed
2020)
Filipino-Surnamed
NH White est.
NH Black
Total
Latino est.
Spanish-Surnamed
Voter Turnout (Nov
Asian-Surnamed
2020)
Filipino-Surnamed
NH White est.
NH Black
Total
Latino est.
Spanish-Surnamed
Voter Turnout (Nov
Asian-Surnamed
2018)
Filipino-Surnamed
NH White est.
NH Black est.
age0-19
Age
age20-60
age60plus
immigrants
Immigration
naturalized
english
spanish
Language spoken at
home
asian-lang
other lang
Speaks Eng. "Less than
Language Fluency
Very Well"
hs-grad
Education (among those
bachelor
age 25+)
graduatedegree
Child in Household
child-under18
Pct of Pop. Age 16+
employed
income 0-25k
income 25-50k
Household Income
income 50-75k
income 75-200k
income 200k-plus
single family
multi-family
Housing Stats
rented
owned

1
8,649
-157
-1.78%
23%
45%
4%
26%
1%
5,056
14%
61%
4%
18%
1%
4,582
15%
14%
13%
1%
68%
4%
3,847
14%
13%
13%
1%
68%
4%
2,816
11%
11%
10%
1%
74%
4%
23%
60%
17%
29%
51%
61%
13%
14%
12%

2
8,740
-66
-0.75%
18%
56%
3%
22%
1%
6,190
16%
68%
3%
13%
1%
5,587
13%
12%
8%
1%
75%
3%
4,820
12%
11%
8%
1%
75%
3%
3,473
10%
9%
7%
1%
79%
3%
17%
64%
19%
17%
56%
79%
8%
6%
6%

3
9,022
216
2.45%
24%
45%
3%
26%
1%
5,963
17%
58%
3%
21%
0%
5,137
14%
14%
13%
1%
69%
3%
4,380
13%
13%
13%
1%
69%
3%
3,339
13%
13%
11%
1%
71%
3%
21%
57%
22%
28%
50%
69%
10%
15%
6%

4
8,757
-49
-0.56%
16%
45%
2%
34%
1%
5,775
13%
59%
3%
25%
0%
5,301
12%
11%
19%
2%
67%
2%
4,576
11%
10%
19%
2%
67%
2%
3,452
10%
10%
15%
1%
71%
1%
22%
56%
22%
32%
55%
64%
11%
15%
10%

5
8,860
54
0.61%
15%
46%
3%
34%
1%
5,512
13%
60%
2%
23%
1%
5,415
9%
9%
17%
1%
72%
2%
4,730
9%
8%
17%
1%
72%
2%
3,472
8%
7%
13%
1%
76%
2%
27%
53%
20%
30%
58%
65%
6%
15%
14%

Total
44,028
373
4.24%
19%
47%
3%
28%
1%
28,495
15%
61%
3%
20%
1%
26,022
13%
12%
14%
1%
70%
3%
22,353
12%
11%
14%
1%
70%
3%
16,552
10%
10%
11%
1%
74%
2%
22%
58%
20%
27%
54%
68%
10%
13%
10%

12%

7%

12%

15%

10%

11%

32%
35%
22%
32%
74%
9%
10%
10%
52%
20%
40%
60%
68%
32%

36%
35%
19%
20%
76%
9%
11%
8%
51%
21%
42%
58%
60%
40%

35%
30%
22%
27%
71%
8%
13%
10%
44%
25%
56%
44%
45%
55%

35%
30%
18%
31%
68%
16%
15%
11%
33%
25%
58%
42%
46%
54%

30%
34%
25%
43%
66%
4%
7%
7%
43%
39%
92%
8%
22%
78%

34%
33%
21%
30%
71%
9%
11%
9%
45%
26%
56%
44%
49%
51%

Attachment: Existing Map & Draft Maps Submitted before 1_18_22 (Redistricting 2021 Public Hearing 3)

City of Campbell - Map 104
Category

Total population data from California's adjusted 2020 Census data. Citizen Voting Age Population, Age, Immigration, and other demographics from the 2015-2019
American Community Survey and Special Tabulation 5-year data. Turnout and Registration data from California Statewide Database ("Latino" figures calculated by
NDC using Census Bureau's Latino undercount by surname estimate).

Packet Pg. 77

2021 City of Campbell
Redistricting Process

FEBRUARY 1, 2022
Attachment: 2021-2022 City of Campbell 3rd Public Hearing Redistricting Powerpoint

8.b

Packet Pg. 78

• Districts originally formed 2019

• State Law requires adjusting boundaries
based on the 2020 Federal Census Data.

A Brief
Background

• August 3, 2021 - Council voted to forgo
the use of a formal Redistricting Commission
and approved a Community Outreach Plan.
• 1ST Public Hearing held on September 7,
2021; 2nd Public Hearing held on October
5, 2021; Council was provided Census
update on November 16, 2021.

Packet Pg. 79

Attachment: 2021-2022 City of Campbell 3rd Public Hearing Redistricting Powerpoint

8.b

2021 Redistricting Outreach Efforts
Attachment: 2021-2022 City of Campbell 3rd Public Hearing Redistricting Powerpoint

8.b

Packet Pg. 80

Attachment: 2021-2022 City of Campbell 3rd Public Hearing Redistricting Powerpoint

8.b

Packet Pg. 81

Attachment: 2021-2022 City of Campbell 3rd Public Hearing Redistricting Powerpoint

8.b

Packet Pg. 82

Remaining
Schedule of
Events

Packet Pg. 83

Attachment: 2021-2022 City of Campbell 3rd Public Hearing Redistricting Powerpoint

8.b

City of Campbell
Redistricting Draft Maps
February 1, 2022

Attachment: NDC, Inc. Powerpoint Presentation (Redistricting 2021 Public Hearing 3)

8.c

Dr. Jeff Tilton, Senior Consultant
Packet Pg. 84
National Demographics Corporation

Redistricting Process
Step

Description

Attachment: NDC, Inc. Powerpoint Presentation (Redistricting 2021 Public Hearing 3)

8.c

Two Initial Hearings
September 7 & October 5

•
•

Held prior to release of draft maps
Education and to solicit input on the communities in the Districts

Census Data Releases

•
•

Census Bureau’s official 2020 Census population data – Aug. 12
California’s official ‘prisoner-adjusted’ 2020 redistricting data – Sept. 21, 27

Draft Map Hearing
February 1, 2022

•

Discuss and revise the draft maps; discuss the election sequence

Draft Map Hearing
March 1, 2022

•
•
•

Discuss and select final map; discuss and determine election sequence
Deadline to submit draft maps: February 18, 2022, 5 p.m.
Post draft maps by February 22, 2022, 5 p.m.

February Packet
1, 2022Pg. 85 2

Federal Laws
◻ Equal Population

◻ Federal Voting Rights Act
◻ No Racial

Gerrymandering

California Criteria
For Cities
1. Geographically
contiguous
2. Undivided
neighborhoods and
“communities of
interest”

3. Easily identifiable
boundaries
4. Compact

Prohibited: “Shall not favor or discriminate against a political party.”

Attachment: NDC, Inc. Powerpoint Presentation (Redistricting 2021 Public Hearing 3)

Redistricting Rules and Goals

8.c

February Packet
1, 2022Pg. 86 3

8.c

Neighborhoods
1.
2.

What is your neighborhood?
What are its geographic
boundaries?

In the absence of public testimony, planning
records and other similar documents may
provide definition.

Communities of Interest
1.
2.

What defines your community?
Would this community benefit
from being “included within a
single district for purposes of its
effective and fair
representation”?

Communities of Interest may not include
relationships with political parties, incumbents,
or political candidates.

Attachment: NDC, Inc. Powerpoint Presentation (Redistricting 2021 Public Hearing 3)

Neighborhoods/Communities of Interest

February Packet
1, 2022Pg. 87 4

Attachment: NDC, Inc. Powerpoint Presentation (Redistricting 2021 Public Hearing 3)

8.c

February Packet
1, 2022Pg. 88 5

Attachment: NDC, Inc. Powerpoint Presentation (Redistricting 2021 Public Hearing 3)

8.c

Packet Pg. 89

6

Attachment: NDC, Inc. Powerpoint Presentation (Redistricting 2021 Public Hearing 3)

Map 101
8.c

February Packet
1, 2022Pg. 90 7

Attachment: NDC, Inc. Powerpoint Presentation (Redistricting 2021 Public Hearing 3)

8.c

February Packet
1, 2022Pg. 91 8

Attachment: NDC, Inc. Powerpoint Presentation (Redistricting 2021 Public Hearing 3)

8.c

February Packet
1, 2022Pg. 92 9

Which map(s) do
you prefer?
What
modifications
would make your
preferred map(s)
even better?

Attachment: NDC, Inc. Powerpoint Presentation (Redistricting 2021 Public Hearing 3)

Discussion/Action

8.c

February Packet
1, 2022Pg. 9310

Attachment: Public Comments Received Through 1_26_22 Redacted (Redistricting 2021 Public Hearing 3)

8.d

Packet Pg. 94

What is the nature of the common social or economic
Where is your community located? You can define it by
interest of your community? You can describe what the
neighborhood, streets, address, proximity to a key
common interests of your community are and why or how landmark (such as school or community center), or other
boundaries.
ID Are you they are important to you.
2 Yes

Renting, close to major roads and shopping.

Budd Ave near JD Morgan park.

3 Yes

High school activities, after hour events, downtown weekend
activities.
W. Hacienda & Winchester

What are the geographic definers/boundaries of your
neighborhood? Examples of definers/boundaries could be
highways, roads, rivers, hills, or parks.

What is the rationale for your community of interest to be
used in this redistricting? Please describe how the issues
before the City Council have a unique impact on your
group.

What do you like about the current district lines? What do
you dislike about the current district lines?

Between San Tomas Expressway and Winchester Blvd.
I don’t know where the district lines are & I don’t believe
most people do. I know I can look them up but like myself I
don’t believe most people have a need to know.

Rolling Hills Middle School to Winchester & Hamilton.

Our neighborhood is pretty distant from the "main" parts of I know the legal issues and rationale for district elections,
Campbell ‐‐ downtown, Pruneyard, Campbell Park, Los Gatos and I think it makes great sense in many cities. But not for
Campbell. It's too bad we had to move this way. I think the
Creek, John D. Morgan Park and the Community Center.
We've always felt perhaps a bit more West San Jose‐ish than boundaries for our District 4 are pretty sound. Covers the
general area. What we have in common with, say, the Rincon‐
Campbell‐ish, but I am pretty certain most Campbell
residents of our neighbor do prefer being in Campbell to the Winchester neighborhood is just a general sort of high
larger San Jose. That said, West SJ really differs greatly from regard for a well‐functioning city, but nothing else too ...
downtown SJ and other parts of SJ, so we're sort of unique concrete. Sorry for this weak input, but bottom line is that I
little region.
believe the current boundaries are fine.

5 Yes

The Moreland School District is strong and highly regarded in
our area. El Paseo, Westgate and Kirkwood Plaza get lots of
activity. The fields at Moreland Middle School and Latimer
Moreland West, which is about 2/3rds West San Jose and
School get a fair amount of use.
1/3rd Campbell.
Middle class working families (both young families with kids Defined by roads (Hamilton, Campbell Ave, San Thomas
and older families with grown children)
Aquino Rd)

6 Yes

PUD development built in 1974‐75 consisting of 60
townhomes (2 & 3 bedrooms). Multi cultural and lingual,
homes in the $890‐$950K range. 8 families, mostly couples
and some singles Most homes owned and lived in. About
28% rented

Isolate corner ‐ north west of city. Near Campbell Little
League ballpark, 2 large office buildings to south. Across
street (east) are duplexes and to the North are
apartment/converted condos. We are the only residential
area which is next to San Jose City housing/apartments.
Rosemary School nearby on Hamilton Avenue. Millich is off
of Hamilton Avenue with San Tomas Expressway on our
west, Valley Forge Way on North.

Because of the close proximity to city of San Jose, we have a
parking permit program. The City of San Jose instituted a
San Tomas Expressway (west), Millich (east) Merrimac Drive parking permit program that grossly affected our residents
(south) and Valley Forge (north).
use of Campbell City Streets for parking.

We have not felt any effect (positive or negative) from the
current district lines. We have been able to make our voices
heard and the city council and city officials have always been
responsive.

7 Yes

Supportive and involved neighbors, supporting local
businesses, enjoying our parks, Community Center, Library
and historic properties. Campbell School District.

Downtown Campbell (currently District 3.)

See answers # 4 and 5.

The current district lines are fine.

4 Yes

We're sort of nice little, quiet section of our big urban area,
bounded by Hamilton Avenue, Campbell Avenue and San
Tomas Aquino Road.
Defined by roads (Hamilton, Campbell Ave, San Thomas
Aquino Rd)

Don’t have a rationale

No rationale. Council represents all of Campbell very well.

Don’t have an option

Attachment: Public Comments Received Through 1_26_22 Redacted (Redistricting 2021 Public Hearing 3)

8.d

Packet Pg. 95

9

City
Council
Report
TITLE:

Item:
Category:
Meeting Date:

9
PUBLIC HEARINGS AND
INTRODUCTION OF
ORDINANCES
February 1, 2022

Public Hearing to Consider an Ordinance Extending Interim
Ordinance No. 2277 that Adopted Urgency Measures to Implement
Senate Bill No. 9 (SB-9), Concerning Two-Unit Developments and Lot
Splits in Single Family Residential Zones; and Adoption of New
Application Fees for SB-9 Applications to be Included in the
Schedule of Fees and Charges (Ordinance/Resolution - 4/5 Roll Call
Vote)

RECOMMENDED ACTION
That the City Council adopt an Ordinance to extend Interim Ordinance No. 2277 that
adopted urgency measures to implement Senate Bill No. 9, concerning two-unit
developments and lot splits in single family residential zones; and to adopt a Resolution
approving new application fees for SB-9 applications.
ENVIRONMENTAL DETERMINATION
Staff recommends that the City Council find that the proposed ordinance is statutorily
exempt from the California Environmental Quality Act (CEQA) pursuant to Section
65852.21(j) and Section 66411.7(n) of the Government Code relating to implementation
of Senate Bill No. 9.
BACKGROUND
Senate Bill (SB) No. 9, signed into law by Governor Newsom on September 16, 2021,
allows all properties within a "single-family residential zone" to develop two primary
dwelling units and to be subdivided into two parcels, irrespective of existing local
zoning, General Plan, or subdivision standards. The law, which functionally eliminated
single-family residential zoning in California, went into effect on January 1, 2022.
To provide for the orderly implementation of SB-9 ahead of January 1, 2022, the City
Council adopted Interim Ordinance No. 2277 on an urgency basis at its December 7,
2021 meeting. This ordinance includes new objective zoning, design, and subdivision
standards, and established a permitting process for SB-9 applications. Pursuant to
California Government Code Section 65858, the interim ordinance is in effect for 45
days.
Following initial adoption, the Government Code allows a city to extend an interim
ordinance for a period up to 10 months and 15 days after a noticed public hearing. The
additional time is intended to allow for the preparation of a formal ordinance and/or

Packet Pg. 96

9
Page 2 of 3

Extension of the SB-9 Interim Ordinance

adoption of a policy to address the land use matter that prompted the need for an
interim ordinance.
DISCUSSION
Extension of Interim Ordinance: The draft ordinance (Attachment A) would extend
Interim Ordinance No. 2277 for approximately six months until August 1, 2022.
Application Fees: Staff has also prepared a draft resolution (Attachment B) adopting
new SB-9 application fees, as noted, below. It is anticipated that a typical SB-9 Zoning
Clearance application, on average, will consume a comparable amount of staff time as
an Administrative Site and Architectural Review Permit. Therefore, staff recommends an
equivalent base fee of $1,864, which would cover review of all proposed dwellings. An
additional fee would be charged for an exception request—to deviate from objective
development standards—in the amount of $621 (equaling four hours of a Planner’s staff
time). Similarly, SB-9 applications including an urban lot split (two-lot subdivision) would
be charged and additional $414 (two hours of a Planner’s staff time). This fee would be
in addition to the $5,600 Public Works Department fee for a Parcel Map application.
SB-9 Zoning Clearance :
With an Exception Request (1):
With an Urban Lot Split:

$1,864
$ 621
$ 414

NEXT STEPS
Staff will schedule a meeting with the Planning Commission in February to review the
design and subdivision standards for SB-9 projects, followed by consideration of a
formal ordinance in March or April. A public hearing before the City Council would occur
approximately six weeks after the Planning Commission makes a recommendation on a
draft ordinance.
PUBLIC NOTICE
A notice of this public hearing was published in the Metro Silicon Valley newspaper and
posted on the City's public notices page and SB-9 webpage and pushed through the
City's social media channels. No comments have been received.
FISCAL IMPACT
With adoption of the proposed fees, the City would obtain cost recovery of staff time
required to review SB-9 applications. Additional fees would also be charged for building
permits for each individual structure based on the City’s existing adopted fees.

Prepared by:

Daniel Fama, Senior Planner

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9
Extension of the SB-9 Interim Ordinance

Page 3 of 3

Reviewed by:
Rob Eastwood, Community
Development Director

Approved by:
Brian Loventhal, City Manager

Attachment:

a. Draft Ordinance - SB-9 Interim Ordinance Extension
b. Draft Resolution - SB-9 Application Fees

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9.a

BEING AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CAMPBELL
EXTENDING URGENCY MEASURES TO IMPLEMENT SENATE BILL NO. 9 TO ALLOW
FOR TWO-UNIT HOUSING DEVELOPMENTS AND URBAN LOT SPLITS IN SINGLEFAMILY RESIDENTIAL ZONING DISTRICTS. (FILE NO. PLN-2021-187)
WHEREAS, on September 16, 2021, the Governor of the State California signed into
law Senate Bill No. 9 (Atkins), "An act to amend Section 66452.6 of, and to add Sections
65852.21 and 66411.7 to, the California Government Code, relating to land use," which
requires ministerial approval of a housing development of no more than two units in a singlefamily zone (proposed housing development), the subdivision of a parcel zoned for residential
use into two parcels (urban lot split), or both.
WHEREAS, certain zoning and subdivision standards of the City of Campbell Zoning
and Subdivision Codes, respectively, and their permitting procedures are inconsistent with
the proposed housing developments and urban lot splits authorized by Senate Bill No. 9.
WHEREAS, the provisions of Senate Bill No. 9 went into effect on January 1, 2022,
and without locally codified objective design standards and implementation procedures, the
law presented a current and immediate threat to the public peace, health, safety, and welfare,
in that certain existing zoning and subdivision standards are in conflict with Senate Bill No. 9
and could create confusion and hinder the development of the additional residential units
enabled under Senate Bill No. 9.
WHEREAS, pursuant to Section 65858 of the Government Code and Section
21.60.090 of the Campbell Municipal Code, the City Council may take appropriate action to
adopt urgency measures as an interim ordinance.
WHEREAS, pursuant to Section 65852.21(j) and Section 66411.7(n) of the
Government Code, a local agency may adopt an ordinance to implement Senate Bill No. 9.
WHEREAS, on December 7, 2021, the City Council adopted an interim ordinance
(Ordinance No. 2277) to approve urgency objective zoning standards, objective subdivision
standards, and objective residential design standards as to allow for orderly housing
development and subdivision of land as authorized by Senate Bill No. 9 while protecting the
public peace, health, safety, or welfare in the City of Campbell.
WHEREAS, it was not the intent of the interim ordinance to adopt permanent
standards to govern the development of single-family zoned properties. The City Council
reserves the right to adopt permanent standards consistent with Senate Bill No. 9 that will
supersede those contained in this interim ordinance.
WHEREAS, it was not the intent of the interim ordinance to deny approvals needed for
the development of projects with a significant component of multifamily housing.
WHEREAS, pursuant to Section 65858 of the Government Code, the City Council may
extend the interim ordinance for 10 months and 15 days after public notification and following
a public hearing.

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Attachment: Draft Ordinance - SB-9 Interim Ordinance Extension (Extension of the SB-9 Interim Ordinance)

ORDINANCE NO. _____

9.a

WHEREAS, adoption of this ordinance is not a project under the California
Environmental Quality Act (CEQA) pursuant to California Government Code Section
65852.21(j) and Section 66411.7(n) relating to implementation of Senate Bill No. 9.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF CAMPBELL DOES
HEREBY ORDAIN AS FOLLOWS:
SECTION 1 (SEVERABILITY): If any section, subsection, sentence, clause, or phrase of this
ordinance is for any reason held to be invalid or unconstitutional by a decision of any court of
competent jurisdiction, such decision shall not affect the validity of the remaining portions of
the ordinance. The City Council hereby declares that it would have passed this ordinance and
each and every section, subsection, sentence, clause, or phrase not declared invalid or
unconstitutional without regard to whether any portion of the ordinance would be
subsequently declared invalid or unconstitutional.
SECTION 2 (REPEAL): If Senate Bill No. 9 is repealed or otherwise rescinded by the
California State Legislature or by the People of the State of California, this ordinance shall
cease to be in effect.
SECTION 3 (PUBLICATION): The City Clerk shall cause this interim ordinance to be
published at least once in a newspaper of general circulation within 15 days after its adoption
in accordance with Government Code Section 36933.
SECTION 4 (APPLICABILITY): The interim ordinance shall apply to any land use or
subdivision proposal submitted on or after January 1, 2022 pursuant to Senate Bill No. 9.
SECTION 5 (EFFECTIVENESS) : Ordinance No. 2277 is hereby extended to August 1, 2022
or until it is repealed by the City Council, whichever comes first
PASSED AND ADOPTED this _____ day of ____________, 2022 by the following roll call
vote:
AYES:
NOES:
ABSENT:

Councilmembers:
Councilmembers:
Councilmembers:

APPROVED:
________________________
Paul Resnikoff, Mayor

ATTEST:

Attachment: Draft Ordinance - SB-9 Interim Ordinance Extension (Extension of the SB-9 Interim Ordinance)

WHEREAS, in light of the foregoing findings, the City Council finds that there is a
continuing and immediate threat to the public health, safety, or welfare, and that the approval
of additional subdivisions, use permits, variances, building permits, or any other applicable
entitlement for use which is in conflict with this ordinance would result in that threat to public
health, safety, or welfare.

_______________________________
Dusty Christopherson, City Clerk
Page 2 of 2
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9.b

RESOLUTION NO._______

WHEREAS, on December 7, 2021, the City Council adopted Interim Ordinance
No. 2277 to approve urgency objective zoning standards, objective subdivision
standards, and objective residential design standards as to allow for the orderly
implementation of Senate Bill No. 9 (SB-9); and
WHEREAS, Ordinance No. 2277 establishes a permitting process for the
proposed housing developments and urban lot splits as authorized by SB-9; and
WHEREAS, SB-9 did not provide a local reimbursement for implementation
pursuant to Section 6 of Article XIII B of the California Constitution because a local
agency has the authority to levy service charges, fees, or assessments sufficient to pay
for the program or level of service mandated by the law; and
WHEREAS, the proposed fees are commensurate with the amount of staff time
anticipated to review SB-9 applications; and
WHEREAS, it is in the public interest to balance the City's goal of cost recovery
with the property owners' right to develop their property as permitted by SB-9.
NOW, THEREFORE, BE IT RESOLVED that the City Council adopts the following SB-9
applications, to be included in the Schedule of Fees and Charges:
SB-9 Zoning Clearance :
With an Exception Request:
With an Urban Lot Split:

$1,864
$ 621
$ 414

PASSED AND ADOPTED this _____ day of ____________, 2022 by the following roll
call vote:
AYES:
NOES:
ABSENT:

Councilmembers:
Councilmembers:
Councilmembers:
APPROVED:

ATTEST:

________________________
Paul Resnikoff, Mayor

Attachment: Draft Resolution - SB-9 Application Fees (Extension of the SB-9 Interim Ordinance)

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CAMPBELL ADOPTING
NEW APPLICATION FEES FOR SENATE BILL 9 (SB-9) APPLICATIONS IN THE
CITY'S SCHEDULE OF FEES AND CHARGES

_______________________________
Dusty Christopherson, City Clerk

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10

City
Council
Report
TITLE:

Item:
Category:
Meeting Date:

10
NEW BUSINESS
February 1, 2022

Acceptance of Fiscal Year 20/21 Annual Comprehensive Financial
Report and Auditor’s Written Communication on Internal Controls

RECOMMENDED ACTION
That the City Council accept the Fiscal Year 20/21 Annual Comprehensive Financial
Report and Auditor’s written communication on internal control structure and the audit
process as submitted with this report.
BACKGROUND
The Finance Department prepares an Annual Comprehensive Financial Report (ACFR)
to report the City’s financial results for the fiscal year. The financial statements, and the
accounts comprising them, are subjected to an independent audit as required by
Campbell Municipal Code Section 2.08.080. The City’s audit firm Eide Bailly, LLP,
issued their report (opinion) on these financial statements which is contained within the
ACFR document (Attachment A).
At the conclusion of the audit process, the auditor also issues its communication to the
City Council, in the form of various letters, regarding the audit process and the City’s
internal control structure and reports its findings and/or recommendations for
improvement (Attachments B and C).
DISCUSSION
Annual Comprehensive Financial Report for Fiscal Year Ending June 30, 2021
The ACFR is divided into three basic parts: 1) Introductory Section 2) Financial Section
and 3) Statistical Section. The introductory section includes a letter of transmittal, award
certificate and a listing of City officials, staff, Board and Commissions. The financial
section includes the auditors’ report, management discussion and analysis, basic
financial statements, fund financial statements, notes to the financial statements,
required supplementary information and other supplementary information. The statistical
section contains various schedules of trend information that provides useful information
for analytical purposes.
The ACFR document is submitted annually to the Government Finance Officers
Association (GFOA) award program which grants a Certificate of Achievement for

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Excellence in Financial Reporting to qualifying ACFRs. The City has received this award
for the past 36 consecutive years and has again submitted this year’s document for
consideration.
The “Independent Auditor’s Report” reflects an unqualified, “clean opinion” on the
financial statements, meaning that it meets the standards of generally accepted
accounting principles. Next is the “Management’s Discussion and Analysis,” (MD&A)
which begins on page 4 of the ACFR, and contains significant financial highlights for the
fiscal year ending June 30, 2021, as well as an explanation of the different types of
financial statements and other information found in the ACFR. Included in the
discussion are tables which compare the audit year financial results to the prior year,
and an explanation of the significant changes between years.
Fiscal Year 2021 highlights from the ACFR are as follows:
Citywide, which includes all funds, the City ended its fiscal year with total revenues of
$64.4 million, an increase of $2.7 million from the previous year, and total expenses of
$61.0 million, a decrease of $4.8 million compared to the previous year. Excluding
property taxes, general revenues comprised of sales tax, transient occupancy tax and
other revenues, decreased $1.5 million. Other financial highlights of the past year are as
follows:
Citywide (All Funds):
• Total City assets and deferred outflows of resources exceeded its liabilities and
deferred inflows of resources by $39.8 million. Of this amount, $56.2 million
represents the net investment in capital assets while $21.5 million is restricted for
various purposes including affordable housing, streets and roads, community
development and debt service. The negative $37.9 million in unrestricted net
position decreased by $5.3 million since last year.
•

Total net position increased from the previous year by $3.4 million primarily
attributable to an increase in deferred outflow of resources and a decrease in
deferred inflow of resources related to pensions.

Fund level:
• Total governmental fund balances were $61.0 million at fiscal year-end, an
increase of $17.1 million from the previous year.
•

General Fund revenues, excluding transfers, decreased $1.0 million to $48.6
million from the previous year. Related expenditures decreased by $1.3 million
from the previous year to $50.1 million.

•

General Fund’s fund balance decreased $1.4 million to $20.9 million at fiscal
year-end.

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•

Page 3

Total Committed General Fund balance of $4.3 million is for future contingencies
and capital improvement projects. Total Assigned General Fund balance of $3.7
million is for CalPERS retirement costs and other post-employment benefits, and
the remainder for general government. The reserves represent a 41.3% reserve
ratio to General Fund expenditures excluding transfers out.

General Fund Highlights
The General Fund realized a deficiency of revenues over expenditures of $1.5 million,
excluding transfers. General Fund revenues, excluding transfers, decreased $1.0 million
from the previous year to $48.6 million. Property taxes increased $0.7 million, sales tax
increased $1.0 million, and other taxes decreased $1.6 million.
General Fund expenditures, excluding transfers, were $50.1 million, a decrease of $1.3
million from the previous year. The decrease was primarily due to decreased personnel
costs.
The General Fund’s fund balance at fiscal year-end was $20.9 million, a decrease of
$1.4 million from the previous year. Committed and Assigned fund balances at year end
were $4.3 million and $3.6 million, respectively. These balances are utilized to fund
operational costs such as capital projects, compensated absences, and to maintain a
reserve for California Public Employees’ Retirement System (CalPERS) and Other
Postemployment Benefits (OPEB) related costs. Unassigned fund balance of $13.0
million serves as an additional reserve for unanticipated needs that may arise including
a $9.0 million reserve for economic fluctuations and $2.6 million for emergencies. A
detailed listing of each reserve account, its balances, and its description can be found in
Attachment D.
Per City Administrative Financial Policies, the Economic Fluctuations Reserve is to be
set at 16.67% of operating expenditures for use during economic downturns. Due to a
decrease in the City’s Fiscal Year 2022 Adopted General Fund expenditures, the
reserve also decreased from $9.4 million to $9.0 million at fiscal year-end. The
Emergency Reserve, however, is to be set at 10% of revenue and used for unexpected
physical or fiscal emergency. Due to COVID-19 and revenue shortfalls the City
experienced in its main revenue categories such as sales tax, charges for services and
transient occupancy tax, the City utilized $3.0 million of emergency reserves in fiscal
year 19/20. As such, its balance decreased from $5.6 million to $2.6 million. For fiscal
year ending June 30, 2021, the emergency reserve balance remains unchanged and
$3.1 million below its targeted level of $5.7 million.
The City has been allocated approximately $10.0 million total over two fiscal years by
the American Rescue Plan Act (ARPA). ARPA funds will be sent to the City in two equal
payments of approximately $5.0 million each. The first payment was received in July
2021 and was recorded in Fiscal Year 2021. At its September 21, 2021 meeting, City
Council provided staff with authorization via Resolution No. 12767 to offset up to $3.25
million in allowable Fiscal Year 2021 General Fund expenditures with the City’s ARPA

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allocations. As of fiscal year ending June 30, 2021 and the presentation of this report,
staff utilized only $2.21 million of the $3.25 million Council-approved ARPA allocation;
thereby leaving an additional $1.04 million in the APRA fund which can be used for
other allowable purposes.
Furthermore in Fiscal Year 2021, the City did not need to draw upon its economic
fluctuation or emergency reserve. As such, the City continues to maintain strong
General Fund reserve balances. The GFOA recommends, at a minimum, a General
Fund unrestricted fund balance of no less than two months (or 16.67%) of general fund
operating expenditures. At fiscal year-end, the City maintained an unassigned reserve
ratio of 23.96%. This increases to 28.11% if the General Fund CalPERS reserve is also
taken into account. The CalPERS reserve is intended to either pay down unfunded
pension liabilities or mitigate pension premium increases from year to year. Thus, an
appropriate use of the CalPERS reserve, pending Council discussion and authorization,
could be to fund annual ongoing pension premium costs in any given year.
Auditor’s Written Communications
The auditor is required by professional auditing standards to report upon various
matters at the conclusion of their audit, with letters addressing any findings with respect
to the City’s internal controls, compliance issues and other matters they may have
encountered during the course of their audit. While not specifically engaged to provide
assurance on the internal control structure itself, the auditor considers these controls as
part of rendering of an opinion on the City’s financial statements.
The first of the attached letters (Attachment B) describes the auditor’s observations and
findings on various matters prescribed by professional auditing standards including
qualitative aspects of accounting practices, any difficulties that may have been
encountered during the audit, corrected and uncorrected mistakes, disagreements with
management and other findings or issues. There were no significant audit findings or
other unusual items noted in this report.
The second letter (Attachment C) addresses the City’s internal control structure and
compliance matters based on government auditing standards. While not specifically
engaged to provide assurance on the internal control structure itself, the auditor
considers these controls as part of rendering of an opinion on the City’s financial
statements. The resultant auditor’s letter discloses those findings, if any, and
determines whether they constitute a “material weakness.” The letter also documents
the auditor’s recommendations to management for improving the internal control
structure as well as staff’s response to the comments and recommendations. There
were no findings considered to be a “material weakness” or “significant deficiency.”
Finance Subcommittee Meeting
The results of the audit and written communications were presented by City staff and
Eide Bailly, LLP and discussed with the City’s Finance Subcommittee on January 21,
2022. The Subcommittee reviewed and asked questions of staff regarding year over

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year changes to property tax revenue, sales tax revenue, General Fund reserves, and
pension liability. The Subcommittee also inquired about the three phases of an audit
(Interim, Final, Reporting) and how audit findings, if any, are communicated to Council
and staff.
The Subcommittee was satisfied with the presentation and the answers provided by the
auditor and staff, and recommended the FY 20/21 ACFR and auditor’s written
communication be accepted by the City Council on February 1, 2022.
FISCAL IMPACT
There is no fiscal impact as a result of accepting the ACFR and the auditor’s written
communications.
ALTERNATIVES
Do not accept the ACFR and/or written communications as submitted, and provide
alternative direction to staff.

Prepared by:

Norite Vong, Finance Manager

Approved by:
Brian Loventhal, City Manager

Attachment:
a.
b.
c.
d.

ACFR - FY2020-21
AU-C 260 Letter
GAS Letter
General Fund Comparison FYE 06-30-20 to 06-30-21

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Campbell
City of
California

Annual Comprehensive
Financial Report

Fiscal Year Ended
June 30, 2021

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

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Annual Comprehensive Financial Report
Fiscal Year Ended June 30, 2021

City of Campbell

Prepared by:
Finance Department
Will Fuentes, Finance Director

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City of Campbell

Introductory Section
Letter of Transmittal ................................................................................................................................................... i
Certificate of Achievement ...................................................................................................................................... vii
Organizational Chart ............................................................................................................................................... viii
City Officials .............................................................................................................................................................. ix
Commissions, Committees and Advisory Boards....................................................................................................... x
Financial Section
Independent Auditor’s Report ................................................................................................................................... 1
Management’s Discussion and Analysis .................................................................................................................... 4
Government Wide Financial Statements
Statement of Net Position ................................................................................................................................... 14
Statement of Activities......................................................................................................................................... 15
Government Fund Financial Statements
Balance Sheet – Governmental Funds ................................................................................................................. 17
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ............................ 18
Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds ........................ 19
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental
Funds to the Statement of Activities ................................................................................................................... 21
Proprietary Fund Financial Statements
Statement of Net Position – Proprietary Funds ................................................................................................... 24
Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds .............................. 25
Statement of Cash Flows – Proprietary Funds ..................................................................................................... 26
Fiduciary Fund Financial Statements
Statement of Fiduciary Net Position – Fiduciary Funds ....................................................................................... 28
Statement of Changes in Net Position – Fiduciary Funds .................................................................................... 29
Notes to Financial Statements ................................................................................................................................. 30
Required Supplementary Information
Schedule of Changes in the Pension Liability and Related Ratios – CalPERS Miscellaneous Plan ....................... 74
Schedule of Pension Contributions – CalPERS Miscellaneous Plan ..................................................................... 75
Schedule of Proportionate Share of the Net Pension Liability – CalPERS Safety Plans ....................................... 76
Schedule of Pension Contributions – CalPERS Safety Plan .................................................................................. 77
Schedule of Changes in the Net OPEB Liability and Related Ratios ..................................................................... 78
Schedule of OPEB Contributions .......................................................................................................................... 79
Budgetary Comparison Schedule – General Fund ............................................................................................... 80
Budgetary Comparison Schedule – Housing Assets Special Revenue Fund ........................................................ 82
Budgetary Comparison Schedule – Other Grants Special Revenue Fund............................................................ 83
Budgetary Comparison Schedule – ARPA Special Revenue Fund ........................................................................ 84

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Table of Contents
June 30, 2021

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Notes to Required Supplementary Information .................................................................................................. 85
Description of Other Governmental Funds.......................................................................................................... 86
Combining Balance Sheet – Other Governmental Fund ...................................................................................... 88
Combining Statement of Revenues, Expenditures and Changes in Fund Balance other Governmental Funds.. 90
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget Actual – Gas Tax Special Revenue
Fund ..................................................................................................................................................................... 92
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – Vehicle Impact Fees
Special Revenue Fund .......................................................................................................................................... 93
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – Parkland Dedication
Fees Special Revenue Fund .................................................................................................................................. 94
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – Lighting and Landscaping
District Special Revenue Fund.............................................................................................................................. 95
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – Drug Enforcement
Revenue Special Revenue Fund ........................................................................................................................... 96
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – Environmental Services
Special Revenue Fund .......................................................................................................................................... 97
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – Supplemental Law
Enforcement Special Revenue Fund .................................................................................................................... 98
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – Community Facilities
District #1 Special Revenue Fund ......................................................................................................................... 99
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – Community Facilities
District #2 Special Revenue Fund ....................................................................................................................... 100
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – Capital Projects Fund 101
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – Measure O Capital
Projects Fund ..................................................................................................................................................... 102
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – 2016 LRB Debt Service
Fund ................................................................................................................................................................... 103
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget Actual – Measure O Debt Service
Fund ................................................................................................................................................................... 104
Internal Service Funds........................................................................................................................................ 105
Combining Statement of Net Position – Internal Service Funds........................................................................ 106
Combining Statement of Revenues, Expenses, and Changes in Net Position – Internal Service Funds ............ 107
Combining Statement of Cash Flows – Internal Service Funds .......................................................................... 108
Custodial Funds .................................................................................................................................................. 109
Combining Statement of Fiduciary Net Position – Custodial Funds .................................................................. 110
Combining Statement of Changes in Fiduciary Net Position – Custodial Funds ................................................ 111
Statistical Section (Unaudited)
Description of Statistical Section Contents ........................................................................................................ 112
Net Position by Component ............................................................................................................................... 113
Net Position by Component ............................................................................................................................... 114
Changes in Net Position ..................................................................................................................................... 115
Fund Balances of Governmental Funds ............................................................................................................. 116
Changes in Fund Balances of Governmental Fund ............................................................................................ 117
Assessed and Estimated Actual – Value of Taxable Property ............................................................................ 118
Property Tax Rates – All Overlapping Governments ......................................................................................... 119
Principal Property Taxpayers ............................................................................................................................. 120
Property Tax Levies and Collections .................................................................................................................. 121
Ratio of Outstanding Debt by Type.................................................................................................................... 122
Computation of Direct and Overlapping Debt ................................................................................................... 123

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Supplementary Information

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Computation of Legal Bonded Debt Margin ...................................................................................................... 124
Bonded Debt Pledged Revenue Coverage – Redevelopment/Successor Agency Tax Allocation Bonds ........... 125
Demographic and Economic Statics................................................................................................................... 126
Top Ten Principal Employers.............................................................................................................................. 127
Full-Time Equivalent City Government Employees by Function ........................................................................ 128
Operating Indicators by Function/Program ....................................................................................................... 129
Capital Assets Statistics by Function/Program .................................................................................................. 130

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Introductory Section
June 30, 2021

City of Campbell

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CITY OF CAMPBELL
Finance Department

December 30, 2021
Honorable Mayor, City Council, and Citizens of Campbell
It my pleasure to submit the Annual Comprehensive Financial Report (ACFR) of the City of Campbell for the fiscal
year ended June 30, 2021. The report and accompanying independent audit are published pursuant to State law
and the requirements of Section 2.08.080 of the Campbell Municipal Code. The financial statements are
presented in conformity with generally accepted accounting principles (GAAP) and audited in accordance with
Generally Auditing Standards by an independent auditing firm of licensed certified public accountants.
While traditionally addressed to the governing legislative body of the City, this report is also intended to provide
relevant financial information to the citizens of the City of Campbell, City staff, creditors, investors and other
concerned readers. We encourage all readers to contact the Finance Department with any questions or
comments concerning this report.
Purpose and Management Responsibility
The report consists of management’s representations concerning the finances of the City of Campbell.
Consequently, management assumes full responsibility for the completeness and reliability of all of the
information presented in this report. To provide a reasonable basis for making these representations,
management has established a comprehensive internal control framework that is designed both to protect the
government’s assets from loss, theft, or misuse and to compile sufficient reliable information for the
preparation of the City’s financial statements in conformity with generally accepted accounting principles
(GAAP). Because the cost of internal controls should not outweigh their benefits, the City’s comprehensive
framework of internal controls has been designed to provide reasonable rather than absolute assurance that the
financial statements will be free from material misstatement. As the City’s Chief Executive Officer, I assert that,
to the best of my knowledge and belief, this financial report is complete and reliable in all material respects.
Further, every attempt has been made to conform to the highest standards of public financial reporting as set
forth by the following organizations:
• Governmental Accounting Standards Board (GASB);
• American Institute of Certified Public Accountants (AICPA) and its Committee on Governmental
Accounting and Auditing;
• Government Finance Officers Association (GFOA) of the United States and Canada; and
• California Society of Municipal Finance Officers (CSMFO).
i

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

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70 North First Street· Campbell, California 95008-1423 · TEL 408.866.2111 · FAX 408.379.2572 · TDD 408.866.2790

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City of Campbell

Audited Financial Statements
Eide Bailly LLP, a firm of licensed certified public accountants, has audited the City of Campbell financial
statements. The City’s independent audit was meant to provide reasonable assurance that its financial
statements are free of material misstatement. The goal of the independent audit was to provide reasonable
assurance that the financial statements of the City of Campbell for the fiscal year ended June 30, 2021 are
presented fairly in all material respects. After a thorough evaluation of the City’s internal controls and all
required financial documents, the independent auditors rendered an unmodified (“clean”) opinion that the City
of Campbell’s financial statements contained herewith are fairly presented in conformity with GAAP. The
independent auditors’ report is presented as the first component of the financial Section of this report.
Organization of Report
The Management’s Discussion and Analysis (MD&A) provides a narrative introduction, overview, and analysis of
the basic financial statements. This letter of transmittal is designed to complement the MD&A and should be
read in conjunction with it. The City of Campbell’s MD&A can be found immediately following the report of the
independent auditors.
In addition to meeting the requirements set forth by State law, the audit was also designed to meet the
requirement of the Single Audit Act of 1984 as amended in 1996 and the U.S. Office of Management and the
Uniform Guidance. The standards governing Single Audit engagements require the auditor to report on the
City’s internal controls and compliance with certain legal requirements with special emphasis on the
administration of federal awards. For the year ended June 30, 2021 the City did expend over $750,000 on
Federal financial assistance programs; and therefore, a Single Audit will be required by March 31, 2022. The
Single Audit will be prepared and presented separately from the ACFR and by the required deadline.
City of Campbell Profile
The City of Campbell is located in the heart of Silicon Valley contiguous with the City of San Jose and 50 miles
south of San Francisco. The City encompasses 6.7 square miles, is substantially built out, and serves a population
of approximately 41,533 as of January 1, 2021. The City is comprised of a mix of residential, office and
commercial retail businesses. The City is also home to a number of community festivals and celebrations
throughout the year, and it prides itself on fostering a “small town” feel despite being located in the midst of a
major metropolitan region. The City’s central geographic setting within Silicon Valley makes it a desirable place
to live and work.
The City was incorporated March 28, 1952, as a General Law city and operates under a Council-Manager form of
government that includes five council members elected by district for a term of four years. The Mayor is
selected each year by majority vote of the other Council members. The Council appoints the City Manager, City
Attorney, and City Clerk. The City Council members also serve as the governing board members of the Successor
Agency to the dissolved City of Campbell Redevelopment Agency and the Campbell Lighting and Landscape
District, which are both included in the accompanying financial reports.

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City Services
The City provides the following services to its residents: police and contract fire protection; park and street
lighting maintenance; recreational classes, services and cultural events; planning, zoning and building review
and inspections; construction and maintenance of streets and roads; and leadership provided through general
administrative services. Water, sewage, garbage and electric utilities are provided directly through joint powers
authorities for which the City participates.
Budgetary Policy and Control
The annual budget serves as the foundation for the City of Campbell’s financial planning and control. The
budget process begins in December with each City department receiving preliminary financial information. Initial
appropriation requests are made in February and study sessions are held with the City Council between March
and May to discuss department goals and work plans as well as to obtain Council’s input on special priorities or
concerns that should be considered in developing the budget. Subsequently, the City Manager meets with each
department director to discuss the budget requests and make changes where necessary. The City Manager then
prepares and presents the recommended budget in late May or early June for Council’s preliminary
consideration. Adoption of the operating and capital budget document takes place in June. Requests for
increases in appropriations or adjustments to capital projects require approval by the City Council. Changes in
appropriations during the year must be submitted by the City Manager to the City Council for review and
approval, and must be accompanied by appropriate fiscal impact analysis.
Economic Condition and Outlook
National, State and Local Economies—While Silicon Valley is best known for its significant concentration of high
technology and electronics research, development and manufacturing, the area also supports a wide variety of
retail, office and personal services industries. Historically, this region has experienced cycles of expansion and
contraction and has led the nation in productivity, innovation and economic growth for much of the past two
decades. The region is home to numerous institutions of higher learning and education that support a broad
base of research and development in advanced technology and design.
As with all areas in the world though, the United States, California, and the San Francisco Bay Area were
negatively impacted by the COVID-19 pandemic over the course of the fiscal year. Nevertheless, the nation’s
economy saw GDP growth equaling 2.1% in the third quarter of 2021; following a GDP increase equaling 6.7% in
the second quarter of 2021. Such an increase was the result of the re-opening of most sectors of the economy,
the rollout of vaccinations and improved therapeutics, federal stimulus aid, pent up demand, and significant
levels of personal savings. Due to these factors, stock market prices within the Dow Jones Industrial Average
increased by 33.9% over the course of fiscal year. However, inflation, supply chain, and new COVID-19 variant
concerns are proving to be a slight drag on the economy with the Consumer Price Index (All Items) increasing by
5.4% from June 2020 to June 2021.

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As of the end of the fiscal year, per the California Employment Development Department (EDD) and the Bureau
of Labor Statistics (BLS), the City of Campbell had an unemployment rate of 4.8%, Santa Clara County had an
unemployment rate of 5.2%, California had an unemployment rate of 8.0%, and the United States had an
unemployment rate of 5.9%. While high compared to the previous fiscal year, the national unemployment rate
has decreased significantly from a 11.1% in June 2020. Overall, it appears the U.S. economy will continue to
recover well throughout the coming fiscal year, but may continue to be impacted by inflation, supply chain
issues, and uncertainties regarding new COVID-19 variants.
Local Economy
Here in the local region of the Silicon Valley, despite the COVID-19 pandemic, the demand for residential
housing continues to stimulate construction and development activity with sales transactions and median
prices reflecting the current under-supply in building stock. Because of the unique setting of this region,
and the fact that many of the surrounding cities have limited capacity for new housing, most property
values continue to appreciate. This is predominantly due to the fact that demand in this region regularly
exceeds the supply despite the high cost of housing. Such demand and continued growth in residential
sales prices and activity is also due to continued historically low mortgage interest rates which have made
home purchases less expensive. Commercial development activity in Campbell continues to be strong, but
the development review process could be slowed in the coming fiscal year by various staffing vacancies at
the City. These vacancies though are planned to be filled throughout the upcoming fiscal year so that the
development review process can proceed smoothly. The Silicon Valley though continues to be a leader in
innovation and productivity and interest in commercial developments could further increase as the
economy continues to recover from the pandemic and health concerns about COVID-19 further subside.
Campbell is home to a diversified economic base of business segments located throughout the community.
There are over 4,500 businesses in the City that generated approximately $14.5 million in sales and use tax
revenue, an increase of 7.4% from the previous fiscal year due to ongoing economic recovery from the
COVID-19 pandemic. The largest categories of sales tax producers comprise restaurants and hotels,
building and construction, business and industry, and general consumer goods.
Relevant Financial Policies
Because of the many economic and fiscal uncertainties that constantly confront the City, and to address
the financial impacts created by these issues, the City has taken necessary steps to preserve its fiscal
health. The City incorporates long-term financial planning into its budget process. For example, it has
established financial and budgetary policies monitored by the City Council that ensure operating revenues
are available to fund operating expenditures resulting in a balanced budget. The City has also designated a
Reserve for Economic Fluctuations; the purpose of which is to serve as a buffer for those revenue sources
most significantly impacted by downturns in the economy and enable the City to better withstand an
economic recession. The City’s financial policies specify target funding of two months of General Fund
expenditures. Moreover, the City’s 7-year projections include anticipated increases in retirement costs
over the next several years due to changes in actuarial assumptions and underperforming retirement pool
investment assets. In addition, there are other reserves set aside for both operating as well as emergency
purposes to provide the City a financial “safety net” during the next economic slowdown.

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Cash Management
The City manages a pooled investment program for all funds in which temporarily idle cash is invested in a
variety of instruments. The investment program is managed in accordance with the Investment Policy
approved by the City Council. Safety, liquidity, and yield in that order, are the objectives of the investment
program. Investments are diversified among investment tools that include certificates of deposit, Federal
agency securities and the State of California’s Local Agency Investment Fund (LAIF). Quarterly reports on
investment status and activity are presented to the City Council.
Capital Improvement / Capital Asset
A five year Capital Improvement Plan is approved on an annual basis with first year projects adopted in
conjunction with the operating budget. Sufficient financial commitment is made to preserving the City’s
investment in its public facilities (buildings, streets, parks, equipment, etc.) to assure preservation of these
assets. Equipment replacement and maintenance is projected and funded throughout its useful life. The annual
capital improvement budget includes projects which funding source is reasonably assured and can be started
within the fiscal year.
Major Initiatives
The City of Campbell City Council and the City’s management team have dedicated significant attention and
resources accomplishing the City’s goals and objectives. And for the upcoming fiscal year, Council priorities are
to address Comprehensive Long-Term Land Use Planning, Measure O Implementation, Fiscal Stability, Financial
Recovery, and Open Space. The City also seeks to properly respond to the pandemic’s health, safety, and
economic impacts timey, enhance economic development with community involvement, maintain and improve
the City’s infrastructure and facilities, adapt services to support an evolving community in a changing
environment, and enhance internal and external communication.
A number of capital projects were completed over the course of the fiscal year 2020-21, including schematic
designs for the Measure O Library and Police buildings, public art murals along the Los Gatos Creek Trail
underneath the Creekside Way underpass, Traffic Calming in the East Campbell and Ridgeley Drive
neighborhoods, Hamilton Avenue/Winchester Boulevard Signal Pole Replacement, Annual Street Maintenance,
and Winchester Boulevard Resurfacing. Additionally, a number of notable capital projects were also started in
fiscal year 2020-21, including the Police Department Officer Safety Equipment Replacement Plan, further
Measure O design work for the new Police Station and renovated Library, construction work for the John D
Morgan All-Inclusive Play Area, and construction/retrofit work on a City-wide energy savings project, including
streetlight retrofit work (to LEDs), indoor lighting changes, HVAC improvements, and improved building control
systems; funded by PG&E utility rebates and a loan from the California Energy Commission (CEC).
The City also continues to address various labor compensation changes imposed through legislation in the areas
of paid sick leave and COVID-19 protections, pension rate increase, healthcare premium increases, and
negotiated and implemented labor agreements and terms.

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Awards (Financial and Budgetary)
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of
Achievement for Excellence in Financial Reporting to the City of Campbell for its Annual Comprehensive
Financial Report (ACFR) for the fiscal year ended June 30, 2020. The Certificate of Achievement is a prestigious
national award that recognizes conformity with the highest standards for preparation of state and local
government financial reports. In order to be awarded a Certificate of Achievement, the City must publish an
easily readable and efficiently organized Annual Comprehensive Financial Report whose contents conform to
program standards. The ACFR must satisfy both generally accepted accounting principles and applicable legal
requirements.
A Certificate of Achievement is valid for a period of one year only. The City has received a Certificate of
Achievement for the past 32 consecutive fiscal years. We believe our current report continues to conform to the
Certificate of Achievement Program's requirements, and we are again submitting it to determine its eligibility for
another certificate.
The City also received the GFOA’s Distinguished Budget Presentation Award for its annual budget document for
the fiscal year 2020-21. This is the 28th consecutive year of receiving this award. In order to receive this award,
the budget document was judged to be proficient in several categories, including as a policy document, a
financial plan, an operations guide, and a communications device.
Acknowledgements
The preparation and publication of this report was made possible by the dedicated service of the entire Finance
Department under the leadership of the Finance Director and the Finance Manager. Each member of the
Department has my sincere appreciation for the many contributions made in the preparation of this report. In
addition, I wish to extend a special thanks to the Finance Department Staff for their hard work in producing this
document.
Appreciation is also extended to City departments for their support in planning and conducting the fiscal
functions of the City, the commitment of all City employees, as well as the Mayor and City Council for their
support and encouragement toward achieving and maintaining the highest standards for the management of
the City of Campbell’s finances. Through continued partnership with the community that we serve, the City of
Campbell will continue to be a leader in effective municipal governance and maintain high quality of life.
Respectfully submitted,

Will Fuentes
Finance Director

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City Officials
City Council
Mayor – Susan M. Landry
Vice Mayor – Liz Gibbons
Councilmember – Rich Waterman
Councilmember – Paul Resnikoff
Councilmember – Anne Bybee
Note: Mayor serves an annual term from December to December. Names and positions are as of July 1, 2020.

City Administrative Staff
City Manager – Brian Loventhal
Deputy City Manager – Vacant
Acting City Clerk – Andrea Sanders
City Attorney – William Seligmann
Community Development Director – Paul Kermoyan
Finance Director – Will Fuentes
Human Resources Manager – Jill Lopez
Information Technology Manager – Cecil Lawson
Police Chief – Gary Berg
Public Works Director – Todd Capurso
Acting Recreation & Community Services Director – Natasha Bissell

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Planning Commission
Michael Krey, Chairperson
Maggie Ostrowski, Vice Chairperson
Adam Buchbinder
Stuart Ching
Nicholas Colvill
Terrence Hines
Andrew Rivilin

Parks and Recreation Commission
Traci Mitchell, Chairperson
Robert Fidrych Jr., Vice Chairperson
Sherrie Doherty
Liraz Abraham
Allen Ishibashi
Frank Beitz
Sharon Teeter

Civic Improvement Commission
Carol Hoffman, Chairperson
William Kaufman, Vice Chairperson
Amy Carpenter
Davis Fields
Viral Khajuria
Anne Souza
Maryanne Yoshikawa

Building Board of Appeal
Bruno Marcelic
Jim Morelan
Jay Perrine
Kevin Salazar
Todd Zeman

Historical Preservation Board
D. Michael Foulkes, Chairperson
Yvonne Kendall, Vice Chairperson
Laura Taylor Moore
Todd Walter
Susan Blake

Rental Fact Finding Committee
Jennifer Dooley
William Pierce

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Commissions, Committees, and Advisory Boards

Bicycle/Pedestrian Committee
Carmen Lynaugh, Chairperson
David Sadjord, Vice Chairperson
Laura Smith
Barton Smith
Paul Tuttle
Note: Names and Positions as of July 1, 2020

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June 30, 2021

City of Campbell

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Independent Auditor’s Report
The Honorable City Council
City of Campbell, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each major
fund, and the aggregate remaining fund information of City of Campbell, California (City), as of and for
the year ended June 30, 2021, and the related notes to the financial statements, which collectively
comprise the City's basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statements are free from
material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the auditor's judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity's
preparation and fair presentation of the financial statements in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also
includes evaluating the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluating the overall presentation of
the financial statements.

What inspires you, inspires us. | eidebailly.com
4040 Campbell Ave., Ste. 200 | Menlo Park, CA 94025-1053 | T 650.522.3400 | F 650.645.7393 | EOE

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We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, each major fund, and the aggregate
remaining fund information of the City, as of June 30, 2021, and the respective changes in financial
position, for the year then ended in accordance with accounting principles generally accepted in the
United States of America.
Emphasis of Matter – Change in Accounting Principle
As discussed in Notes 1 and 17 to the financial statements, the City has adopted provisions of GASB
Statement No. 84, Fiduciary Activities, which has resulted in a restatement of the net position as of July
1, 2020. Our opinions are not modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
Management’s Discussion and Analysis on pages 4 to 12, and Schedule of Changes in Miscellaneous
Plan Net Pension Liability, Net OPEB Liability and Related Ratios, Schedule of Pension Contributions,
Schedule of City’s Proportionate Share of the Plan’s Net Pension Liability, Schedule of OPEB
Contributions, Schedules of Budgetary Comparison Schedules for the General Fund and each Major
Special Revenue Fund, on pages 74 to 85, be presented to supplement the basic financial statements.
Such information, although not a part of the basic financial statements, is required by the
Governmental Accounting Standards Board, who considers it to be an essential part of financial
reporting for placing the basic financial statements in an appropriate operational, economic, or
historical context. We have applied certain limited procedures to the required supplementary
information in accordance with 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, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial
statements. We do not express an opinion or provide any assurance on the information because the
limited procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City’s basic financial statements. The introductory section, combining and
individual nonmajor, internal service, and agency fund financial statements and schedules, and
statistical section are presented for purposes of additional analysis and are not a required part of the
basic financial statements.

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The combining and individual fund financial statements and schedules are the responsibility of
management and were derived from and relate directly to the underlying accounting and other records
used to prepare the basic financial statements. Such information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and certain additional procedures,
including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves,
and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the combining and individual nonmajor fund financial statements and
schedules are fairly stated in all material respects in relation to the basic financial statements as a
whole.
The introductory and statistical sections have 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 them.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated December 30,
2021, on our consideration of the City’s internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is solely to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on the
effectiveness of the City’s internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering
the City’s internal control over financial reporting and compliance.

Menlo Park, California
December 30, 2021

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Management’s Discussion and Analysis
The management of the City of Campbell, California (City) presents this narrative overview and analysis of the
financial activities of the City as of, and for the fiscal year ended June 30, 2021. Since Management’s Discussion
and Analysis (MD&A) is designed to focus on the current year’s activities, resulting changes, and currently
known facts, we encourage readers to consider the information presented herein in conjunction with additional
information furnished in the Letter of Transmittal and the accompanying Basic Financial Statements.
Fiscal Year 2020-21 Financial Highlights
City-wide, the City ended its fiscal year with total revenues of $64.4 million, an increase of $2.7 million from the
previous year, and total expenses of $61.0 million, a decrease of $4.8 million compared to the previous year.
Excluding property taxes, general revenues; comprised of sales tax, transient occupancy tax and other revenues,
decreased $1.5 million.
Other financial highlights of the past year are as follows:
City-wide
•

•

Total City assets and deferred outflows of resources exceeded its liabilities and deferred inflows of
resources by $39.8 million. Of this amount, $56.2 million represents the net investment in capital assets
while $21.5 million is restricted for various purposes including affordable housing, streets and roads,
community development and debt service. The negative $37.9 million in unrestricted net position
decreased by $5.3 million since last year.
Total net position increased from the previous year by $3.4 million primarily attributable to an increase
in deferred outflow of resources and a decrease in deferred inflow of resources related to pensions.

Fund level
•
•
•
•

Total governmental fund balances were $61.0 million at fiscal year-end, an increase of $17.1 million
from the previous year.
General Fund revenues, excluding transfers, decreased $1.0 million to $48.6 million from the previous
year. Related expenditures decreased by $1.3 million from the previous year to $50.1 million.
General Fund’s fund balance decreased $1.4 million to $20.9 million at fiscal year-end.
Total Committed General Fund balance of $4.3 million is for future contingencies and capital
improvement projects. Total Assigned General Fund balance of $3.7 million is for CalPERS retirement
costs and other post-employment benefits, and the remainder for general government. The reserves
represent a 41.3% reserve ratio to General Fund expenditures excluding transfers out.

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Overview of the Financial Statements
The City is required to present its financial statements in accordance with Generally Accepted Accounting
Principles (GAAP) as promulgated by the Government Accounting Standard Board (GASB) pronouncements. The
City of Campbell’s Basic Financial Statements are comprised of three components: 1) government-wide financial
statements 2) fund financial statements, and 3) notes to the basic financial statements. This report also contains
other supplementary information in addition to the Basic Financial Statements.
Government-wide Financial Statements - These statements are designed to provide readers with a broad
overview of the City’s finances, in a manner similar to a private-sector business. They consist of the statement of
net position and statement of activities. The statements are reported on the full accrual basis of accounting and
eliminate any duplicate activity between City funds.
The statement of net position presents information on all of the City’s assets, deferred outflows of resources,
liabilities, and deferred inflows of resources including capital assets and long-term debt, with the difference
between the four reported as net position. Over time, increases or decreases in net position may serve as a
useful indicator of whether the financial position of the City is improving or deteriorating.
The statement of activities presents information showing how the City’s net position changed during the most
recent fiscal year. It encompasses all revenues and expenses and reports them based on when they are earned
or incurred, respectively, rather than the timing of the related cash flows.
The City has only governmental activities that are primarily supported through taxes and intergovernmental
revenues. The government-wide financial statements include Campbell Lighting and Landscape District, a legally
separate entity that is under the control of the City and for which the City retains financial accountability.
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 City of Campbell, like other state
and local governments, uses fund accounting on a day-to-day basis to ensure and demonstrate compliance with
finance- related legal requirements. These statements focus on more short-term reporting related to current
revenues, expenditures and fund balances. They do not include capital assets or long-term liabilities. The City’s
funds can be divided into two categories: governmental funds and fiduciary funds.
Governmental funds are used to account for essentially the same functions reported as governmental activities
in the City-wide financial statements. However, unlike the City-wide financial statements, governmental fund
financial statements focus on inflows and outflows of spendable resources as well as on balances of spendable
resources available at the end of the fiscal year. Such information may be useful in evaluating the City’s nearterm financing requirements.

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Because the focus of governmental funds is narrower than that of the government-wide statements, it is useful
to compare the information presented for governmental funds with similar information presented for
governmental activities in the City-wide financial statements. By doing so, a better understanding may result of
the long-term impact of the City’s near-term financing decisions. Both the governmental fund balance sheet and
the governmental fund statement of revenues, expenditures, and changes in fund balances provide a
reconciliation to facilitate this comparison between governmental funds and governmental activities.
The City of Campbell maintains individual governmental funds. Information for the General Fund, Housing Assets
Special Revenue Fund and Capital Projects Fund is presented separately in the fund statements as they are
considered major funds of the City. The data for the remaining funds are shown in the aggregate in the financial
statements. However, the individual fund data for each of these non-major funds is provided as supplemental
information in the form of combining statements.
The City of Campbell adopts an annually appropriated budget for its General Fund. A budgetary comparison
statement has been provided for the General Fund to demonstrate compliance with this budget.
Fiduciary funds are used to account for resources held for the benefit of parties outside of the City. Fiduciary
funds are not reflected in the City-wide financial statements because the resources of those funds are not
available to support the City’s own programs. Accordingly, only assets and liabilities are reported for these
funds. The City reports three agency funds, representing a joint powers authority, a local improvement district,
and a task force. It also reports a Private Purpose Trust Fund which consists of the Successor Agency to the
former Campbell Redevelopment Agency, which was dissolved by State legislation on February 1, 2012.
Notes to the Basic Financial Statements - The notes provide additional information that is essential to a full
understanding of the data provided in the City-wide and fund financial statements. They can be found
immediately following the financial statements.
Other Information - In addition to the basic financial statements and accompanying notes, this report also
presents certain supplemental information in the form of budget and actual schedules for major governmental
funds other than the general fund; combining statements for non-major governmental funds and the City’s
internal service funds; and a statement of changes in assets and liabilities for the City’s agency funds.

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City-Wide Financial Analysis
These City-wide financial statements provide information about the City’s overall financial picture from the
perspective of all the City’s governmental funds. The analysis focuses on the net position and changes in net
position at the City-wide level as presented in the statement of net position and statement of activities. Net
positions for the City are summarized below as of June 30 and an analysis follows (in millions):
Governmental Activities
2021
2020
Cash and Investments
Capital Assets
Other Assets
Total assets
Deferred Outflows of Resources

$

56.7
68.8
18.5
144.0
15.6

$

43.3
58.7
12.7
114.7
12.8

Noncurrent Liabilities
Other Liabilities
Net OPEB Liability
Net Pension Liability
Total liabilities
Deferred Inflows of Resources

39.9
10.8
4.0
64.2
118.9
0.9

17.6
7.2
3.9
60.0
88.7
2.4

Net Position
Net investment in capital assets
Restricted
Unrestricted

56.2
21.5
(37.9)

48.8
20.2
(32.6)

Total net position

$

39.8

$

36.4

The changes in net position were comprised of the following elements:
•
•
•
•

•
•

Cash and investments increased by a net of $13.4 million, which is primarily due to the issuance of
Measure O general obligation bonds.
Capital asset additions during the year were $13.0 million and increases in accumulated depreciation
were $2.9 million. In net, capital assets increased by $10.1 million.
Other assets such as taxes receivable, accounts receivable, and note receivables increased by a net of
$5.8 million.
Deferred outflows of resources increased $2.8 million, all of which is related to deferred pension
contributions that will be recognized as a reduction to the net pension liability next year, change in
assumptions, and the net differences between projected and actual earnings on plan investments that is
being amortized and recognized as a component of pension expense over future periods.
Long-term liabilities increased $22.3 million mostly resulting from issuance of the Measure O general
obligation bonds.
Other liabilities increased by $3.6 million due primarily to increases in unearned revenues as a result of
American Rescue Plan Act of 2021 timing.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Management’s Discussion and Analysis
June 30, 2021

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•
•
•
•

Net Pension Liability increased $4.2 million resulting from a combination of an increase in service cost,
interest on total pension liability, and differences between expected and actual investment earnings on
pension assets.
Deferred Inflows of Resources decreased $1.5 million due primarily to amounts related to pensions and
OPEB.
Net investment in capital assets increased by $7.4 million mainly due to ongoing capital projects and the
issuance of Measure O bonds, which are to be used towards building a new Police Station and
renovating the Library.
Restricted net position assets have external limitations placed upon them regarding how they may be
spent. This balance increased by $1.3 million mostly due to an increase in restricted assets from the
Measure O general obligation issuance.

On the following page is a summary of the components that resulted in the change to net position for the fiscal
year ended June 30:

Changes in Governmental Net Position (in millions)
Governmental Activities
2021
2020
Revenues
Program revenues
Charges for services
Operating grants and contributions
Capital grants and contributions
General revenues
Property taxes
Sales and use taxes
Other taxes
Investment Income
Miscellaneous

$

10.8
7.1
3.5

$

11.1
4.7
2.6

21.0
14.0
6.5
0.1
1.4

19.8
14.0
8.0
1.1
0.4

Total revenues

64.4

61.7

Expenses
General government
Recreation
Community development
Public safety
Public works
Interest on long term debt

7.7
4.3
2.9
32.0
13.0
1.1

8.3
6.8
4.2
31.2
15.0
0.3

Total expenses

61.0

65.8

3.4
36.4
39.8

(4.1)
40.5
36.4

Change in Net Position
Beginning of Year
End of Year

$

$

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Management’s Discussion and Analysis
June 30, 2021

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Government-wide net position increased $3.4 million from the prior year. Key elements of activity are as
follows:
Revenues
•

•

•
•

Within program revenues, charges for services decreased $0.3 million due to a decrease in
Recreation programmatic revenues as a result of a statewide and regional stay-at-home orders
and social distancing protocols to combat the spread of COVID-19. Operating grants and
contributions increased $2.4 million due to the receipt of the first tranche of American Rescue
Plan Act (ARPA) funds. Capital grants and contributions increased $0.9 million, funding several
ongoing capital projects during the fiscal year.
Within general revenues, property tax revenues increased $1.2 million reflecting continued
strength in the real estate market as assessed values on secured residential and commercial
properties continue to grow. Furthermore, of the $21.0 million in Property Tax Revenues
collected government-wide, $1.2 million is attributed to the levies as a result of the 2018
passage of Measure O.
General tax revenue, other than property tax, decreased by $1.5 million primarily due to a
decrease in transient occupancy.
Other revenue including investment income and miscellaneous revenue did not significantly
change.

Expenses
•
•
•
•
•
•

General Government expenses decreased $0.6 million attributable to a decrease in personnel
costs related to vacation leave cash out.
Recreation expenses decreased $2.5 million largely due to decreased staffing costs and other
contractual or professional services.
Community Development expenses decreased $1.3 million partly due to staffing vacancy and
decreased personnel costs.
Public Safety expenses increased $0.8 million due primarily to increased staffing, increased cost
in providing services, and increased contractual fire services costs of over $0.5 million.
Public Works expenses decreased $2.0 million due to a decrease in personnel costs.
Interest on long-term debt increased $0.8 million as a result of debt service payment for the
Measure O general obligation bond.

Financial Analysis of Fund Financial Statements
Combined governmental fund balances at fiscal year-end were $61.0 million, an increase of $17.1 million from
the previous year. The City has Restricted, Committed, Assigned and Unassigned fund balances of $40.6 million;
$4.3 million; $4.6 million and $11.5 million, respectively, at year end.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Management’s Discussion and Analysis
June 30, 2021

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Governmental fund revenues, excluding transfers, were $64.9 million, increasing $4.0 million from the previous
year. Property taxes were higher by $1.2 million due to continued strength in the real estate market as well as
levies from the 2018 passage of Measure O. Intergovernmental revenues increased by $4.0 million largely due to
grant reimbursements for capital projects and ARPA funds. On the other hand, other taxes such as transient
occupancy tax decreased for a combined $1.5 million as a direct result of statewide and regional stay-at-home
orders to contain COVID-19. Furthermore, investment income decreased by $0.8 million.
Governmental fund expenditures, excluding transfers, increased from the prior year by a net amount of $8.9
million to $71.5 million. The increase is attributable to an increase in capital project expenditures and debt
service payments.
Analysis of Major Governmental Funds
General Fund
The General Fund realized a deficiency of revenues over expenditures of $1.5 million, excluding transfers.
General Fund revenues, excluding transfers, decreased $1.0 million from the previous year to $48.6 million.
Property taxes increased $0.7 million, sales tax increased $1.0 million, and other taxes decreased $1.6 million.
General Fund expenditures, excluding transfers, were $50.1 million, a decrease of $1.3 million from the previous
year. The decrease was primarily due to decreased personnel costs.
The General Fund’s fund balance at fiscal year-end was $20.9 million, a decrease of $1.4 million from the
previous year. Committed and Assigned fund balances at year end were $4.3 million and $3.6 million,
respectively. These balances are utilized to fund operational costs such as capital projects, compensated
absences, and to maintain a reserve for PERS and OPEB related costs. Unassigned fund balance of $13.0 million
serves as an additional reserve for unanticipated needs that may arise including a $9.0 million reserve for
economic fluctuations and $2.6 million for emergencies.
Housing Assets Special Revenue Fund
The principal assets of this fund consist of long-term housing loans receivable from various housing programs
which were formerly administered by the Campbell Redevelopment Agency. Limited funds are available for new
homebuyers, consisting primarily of loan repayment proceeds and interest earnings.
Other Grants Special Revenue Fund
Accounts for Federal, State and local grant funds which are provided for specific purposes.
ARPA Special Revenue Fund
Accounts for American Rescue Plan Act (ARPA) federal grant funds which are provided for specific purposes.
Capital Projects Fund

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Management’s Discussion and Analysis
June 30, 2021

Accounts for the expenditures and financing of the City’s capital projects.
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Measure O Capital Projects Fund
Accounts for the expenditures and financing of the City’s capital projects related to the Measure O bond.
Other Governmental Funds
These funds are not separately presented in the basic financial statements but are individually presented as
supplemental information.
Capital Assets
The City had net capital assets of $68.8 million as of June 30, 2021. The following is a summary of the City’s
capital assets for the fiscal year ended June 30:

Capital Assets (in millions)
2021

2020

Land
Construction in progress
Building & improvements
Machinery & equipment
Infrastructure
Less: Accumulated depreciation

$

9.1
8.3
26.2
13.1
59.7
(47.6)

$

9.1
4.0
25.4
12.8
52.3
(44.8)

Net capital assets

$

68.8

$

58.8

Total additions to capital assets were $13.0 million during the year consisting primarily of infrastructure and
construction in progress, offset by an increase in accumulated depreciation. Additional detail on capital assets
can be found in Note 5 of the notes to the basic financial statements.
Debt Administration
In August 2016, the City and its Successor Agency concurrently refinanced a combined four outstanding debt
issues to achieve significant interest savings for the City and the Agency, given the low rate environment that
existed for the past couple of years. In August 2020, the City issued $20 million of general obligation bonds to
fund a police emergency operations center and a renovated library. Additional detail regarding the City’s longterm debt can be found at Note 6 in the notes to financial statements. The Successor Agency debt is reported in
a Private Purpose Trust separate from the City’s financial statement reporting entity. The debt obligations
appear on the Fiduciary Funds Statement of Net Position of the ACFR. Total outstanding debt of the Successor
Agency for the refunding tax allocation bonds was $17.4 million at June 30, 2021.
The City had $3.6 million in outstanding certificates of participation, $5.2 million in refunding lease revenue
bonds, and $18.9 million of 2018 election general obligation bonds outstanding at June 30, 2021.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Management’s Discussion and Analysis
June 30, 2021

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Economic Outlook and Next Year’s Budget
As previously stated, the nation’s economy saw GDP growth equaling 2.1% in the third quarter of 2021;
following a GDP increase equaling 6.7% in the second quarter of 2021. The increase was a result of the reopening of most sectors in the economy, the rollout of vaccinations and improved therapeutics, federal stimulus
aid, pent up demand, and significant levels of personal savings. As the U.S. economy continues to recover, the
unemployment rate in Campbell is of similar trend. While the unemployment rate in Campbell has improved to
4.8% as of June 2021, it continues to hover above the preceding pre-pandemic years.
For the FY21 budget, the fiscal impacts of COVID-19 were immediate and severe and during a time when budget
preparation was already well underway. Despite these immense challenges, City staff quickly adjusted its
approach and started to discuss and develop meaningful solutions to address the pressing fiscal issues at hand.
For the FY22 budget, as to ensure long-term fiscal stability, address structural budget issues, and recover from
the pandemic, staff developed and Council approved several strategic and operational actions that would place
the City in a more stable financial position starting in FY22 and progressing into FY23 and beyond. In developing
the FY22 budget, the following information was used:
•
•
•
•
•

Property tax revenues are expected to grow 4.3% compared to FY21 due to continued appreciation in
the property tax base. With low mortgage interest rates, growth and demand in the commercial and
residential real estate markets are expected to remain strong into the next year.
Sales tax revenue is estimated to increase 9.5% when compared to FY21. This is entirely due to
accelerated spending as vaccinations are made available, COVID-19 cases drop, and the economy
reopens to pent up demand.
Charges for Service is historically the City’s third largest revenue source. While it is estimated to
increase by 11.9% in FY22, it will still be well below pre-recessionary levels of approximately $6.7 million
in FY19.
Transient Occupancy Tax is estimated to increase 33% in FY22 when compared to FY21. However,
similar to charges for service, it will still be well below pre-recessionary levels.
Employee Services costs are expected to increase by 3.1% in FY22 when compared to FY21.

Contacting the City
This financial report is designed to provide a general overview of the City of Campbell’s finances for residents,
taxpayers, investors, creditors and any other interested parties. Questions about this report may be directed to
the City’s Finance Department at 70 N. First St., Campbell, CA 95008 or by e-mail at [email protected].

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Management’s Discussion and Analysis
June 30, 2021

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The Statement of Net Position and the Statement of Activities summarize the entire City’s financial activities and
financial position. They are prepared on the same basis as is used by most businesses, which means they include
all the City’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources, as well as all its
revenues and expenses. This is known as the full accrual basis of accounting. The effect of all the City’s
transactions is considered, regardless of whether or when cash changes hands.
The Statement of Net Position reports the difference between the City’s total assets and deferred outflows of
resources and the City’s total liabilities and deferred inflows of resources, including all the City’s capital assets
and all its long-term debt. It focuses the reader on the composition of the City’s net position, by subtracting total
liabilities and total deferred inflows of resources from total assets and total deferred outflows of resources. The
Statement of Net Position summarizes the financial position of all the City’s Governmental Activities in a single
column.
The City’s Governmental Activities include the activities of its General Fund, along with all its Special Revenue,
Debt Service and Capital Projects Funds. Since the City’s Internal Service Funds service these Funds, their
activities are consolidated with Governmental Activities, after eliminating inter-fund transactions and balances.
The Statement of Activities reports increases and decreases in the City’s net position. It is also prepared on the
full accrual basis of accounting, which means it includes all the City’s revenues and all its expenses, regardless of
when cash changes hands.
The format of the Statement of Activities presents the City’s expenses first, which are listed by program.
Program revenues - that is, revenues which are generated directly by these programs - are then deducted from
program expenses to arrive at the net expense of each governmental program. The City’s general revenues are
then listed in the Governmental Activities column, and the Change in Net Position is computed and reconciled
with the Statement of Net Position.
Both these Statements include the financial activities of the City and the City of Campbell Lighting and
Landscape District, which is a legally separate but blended component unit of the City because it is controlled by
the City, which is financially accountable for its activities.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Government Wide Financial Statements
June 30, 2021

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Assets
Cash and investments
Cash held with fiscal agent
Receivables
Taxes
Accounts
Interest
Notes and loans
Deposits
Capital assets, not depreciated
Capital assets, depreciated, net

Governmental
Activities
$

3,963,552
6,566,353
53,447
7,853,726
90,000
17,355,804
51,425,801

Total assets

144,042,414

Deferred outflows of resources
Amount related to pensions
Amount related to OPEB
Total deferred outflows of resources

14,849,366
718,463
15,567,829

Liabilities
Accounts payable
Accrued expenses
Interest payable
Deposits payable
Unearned revenues
Noncurrent liabilities
Due in less than one year
Bonds, notes, claims, compensated absences
Due in more than one year
Bonds, notes, claims, compensated absences
Net OPEB liability
Net pension liability
Total Liabilities

3,533,031
2,233,919
270,625
1,982,016
2,784,217

4,817,386
35,036,281
3,961,740
64,222,161
118,841,376

Deferred inflows of resources
Amount related to pensions
Amount related to OPEB
Total deferred inflows of resources
Net Position
Net investment in capital assets
Restricted for
Debt service
Streets and roads
Museum and adult center
Public safety
Low and moderate income housing
Community development
Unrestricted
Total net position

See Notes to Financial Statements

56,720,213
13,518

651,958
297,278
949,236
56,200,867

$

3,517,244
4,052,154
22,755
262,700
9,010,071
4,676,356
(37,922,516)
39,819,631

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Statement of Net Position
June 30, 2021

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Functions/Programs
Governmental Activities
General government
Recreation
Community development
Public safety
Public works
Interest expense and
other charges

Program Revenues
Operating
Capital
Grants and
Grants and
Charges for
Contributions
Contributions
Services

Expenses
$

7,740,547
4,281,719
2,938,422
31,982,827
12,994,559

$

342
3,225,350
2,857,170
409,743
4,289,206

1,056,277

-

Total governmental activities $ 60,994,351

$ 10,781,811

$

34,370
107,630
697,815
689,226
5,606,558

$

$

7,135,599

$

3,537,522

Net (Expenses)
Revenues and
Change in Net
Position
Governmental
Activities
$

(7,705,835)
(948,739)
616,563
(30,883,858)
438,727

-

(1,056,277)

3,537,522

(39,539,419)

General revenues
Taxes
Property
Sales and use
Transient occupancy
Franchise
Other
Payments in lieu of taxes
Investment income
Miscellaneous

21,009,102
14,006,163
1,568,908
3,458,300
1,352,164
135,448
122,547
1,343,131

Total general revenues

42,995,763

Change in net position

3,456,344

Net Position At Beginning of Year

36,363,287

Net Position At the End of Year

See Notes to Financial Statements

$

39,819,631

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Statement of Activities
Year Ended June 30, 2021

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Major funds are defined generally as having significant activities or balances in the current year.
The funds described below were determined to be Major Funds by the City in fiscal year 2021. Individual other
governmental (nonmajor) funds may be found in the Supplemental Section.
General Fund
Accounts for activities traditionally associated with governments, such as administration, recreation, community
development, engineering, and public safety, which are not required to be accounted for in another fund.
Housing Assets Special Revenue Fund
Accounts for assets of the City’s Successor Housing Agency, formed to take over certain housing assets from the
former Redevelopment Agency Low-Moderate Income Housing Fund upon its dissolution by the State of
California.
Other Grants Special Revenue Fund
Accounts for Federal, State and local grant funds which are provided for specific purposes.
ARPA Special Revenue Fund
Accounts for American Rescue Plan Act (ARPA) federal grant funds which are provided for specific purposes.
Capital Projects Fund
Accounts for the expenditures and financing of the City’s capital projects.
Measure O Capital Projects Fund
Accounts for the expenditures and financing of the City’s capital projects related to the Measure O bond.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Government Fund Financial Statements
June 30, 2021

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Special Revenue Funds

Assets
Cash and Investments
Cash held with fiscal agent
Receivables
Accounts
Taxes
Interest
Notes and loans
Due From other Funds
Total assets
Liabilities
Accounts payable
Accrued payroll
Deposits payable
Due to other funds
Unearned revenue

Housing
Assets

General Fund
$ 16,093,295
-

$

611,460
3,787,668
26,055
5,939,132

1,320,984
-

Other
Grants
$

580
7,713,726
-

804,516
-

ARPA
Fund
$

750,960
1,274
-

-

$

4,998,887
-

Capital Projects Funds
Capital
Projects
Fund
Measure O

Other
Governmental
Funds

Total
Governmental
Funds

2,026,967
-

$ 19,318,490
-

$ 12,848,015
13,518

$

8,280
-

18,509
-

187,215
175,884
7,029
140,000
-

52,412,267
13,518
6,556,802
3,963,552
53,447
7,853,726
5,939,132

$ 26,457,610

$

9,035,290

$

1,556,750

$

4,998,887

$

2,035,247

$ 19,336,999

$ 13,371,661

$

76,792,444

$

$

25,565
-

$

2,981,147
-

$

2,214,670
2,784,217

$

1,121,015
-

$

$

$

3,429,782
2,179,897
1,982,016
5,394,764
2,784,217

1,546,076
2,013,068
1,982,016
-

533,421
-

203,705
166,829
198,947
-

Total Liabilities

5,541,160

25,565

2,981,147

4,998,887

1,121,015

533,421

569,481

15,770,676

Fund balances (deficit)
Restricted
Committed
Assigned
Unassigned

4,296,174
3,643,857
12,976,419

9,009,725
-

(1,424,397)

-

914,232
-

18,803,578
-

12,802,180
-

40,615,483
4,296,174
4,558,089
11,552,022

Total fund balances (deficit)

20,916,450

9,009,725

(1,424,397)

-

914,232

18,803,578

12,802,180

61,021,768

Total liabilities, deferred inflows
of resources and fund balances

$ 26,457,610

2,035,247

$ 19,336,999

$ 13,371,661

See Notes to Financial Statements

$

9,035,290

$

1,556,750

$

4,998,887

$

$

76,792,444

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written

City of Campbell

Balance Sheet – Governmental Funds
June 30, 2021

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Fund balances - total governmental funds

$ 61,021,768

Amounts reported for governmental activities in the Statement of
Net Position are different because:
Capital assets used in governmental activities are not current financial resources
and therefore are not reported in the governmental funds balance sheet:
Capital assets
Accumulated depreciation

$ 107,626,090
(40,333,452)

Long-term liabilities applicable to the City's governmental activities are not due
and payable in the current period and accordingly are not reported as fund
liabilities. Interest on long-term liabilities is not accrued in governmental funds,
but rather is recognized as an expenditures when due. All liabilities, both
current and long-term, are reported in the Statement of Net Position.
Balances at year-end are:
Bonds and certificates of participation
Compensated absences
Claims payable
Accrued interest

(31,384,316)
(4,484,685)
(246,103)
(270,625)

OPEB related liabilities applicable to the City's governmental activities are not
due and payable in the current period and accordingly are not reported as fund
liabilities. Deferred outflows of resources and deferred inflows of resources
related to OPEB are only reported in the Statement of Net Position as the
changes in these amounts affects only the government-wide statements for
governmental activities:
Deferred outflows of resources
Deferred inflows of resources
Net OPEB liability

718,463
(297,278)
(3,961,740)

Pension related liabilities applicable to the City's governmental activities are not
due and payable in the current period and accordingly are not reported as fund
liabilities. Deferred outflows of resources and deferred inflows of resources
related to pensions are only reported in the Statement of Net Position as the
changes in these amounts effects only the government-wide statements for
governmental activities:
Deferred outflows of resources
Deferred inflows of resources
Net pension liability

14,849,366
(651,958)
(64,222,161)

Internal service funds are used by management to charge the costs of certain
activities, such as equipment management, information technology, and
workers' compensation self-insurance, to individual funds. The assets and
liabilities of the internal service funds are included in governmental activities
in the Statement of Net Position.
Net Position of Govenmental Activities

See Notes to Financial Statements

67,292,638

(36,385,729)

(3,540,555)

(50,024,753)

1,456,262
$ 39,819,631

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position
Year Ended June 30, 2021

18
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10.a

General
Fund

Housing
Assets

Revenues
Property taxes
Sales and use taxes
Other Taxes
Special assessments
Licenses and permits
Fines and forfeitures
Investment income
Rents and leases
Intergovernmental
Charges for services
Project revenues
Parkland dedication fees
Miscellaneous revenues

$ 17,950,698 $
14,478,163
6,375,526
4,493,838
547,469
(8,137)
1,927,211
914,806
1,762,593
162,023

104,432
23,637
-

Total revenues

48,604,190

128,069

See Notes to Financial Statements

Special
Revenue Funds
Other
Grants
$

(5,219)
4,566,230
4,561,011

ARPA
Fund
$

2,214,670
2,214,670

Capital
Projects Fund
Capital Projects
Measure O
Fund

Other
Total
Governmental Governmental
Funds
Funds

$

$

270,309
270,309

$

139,827
510,000
649,827

3,058,404 $ 21,009,102
14,478,163
6,479,958
1,398,933
1,398,933
4,493,838
547,469
(12,027)
138,081
1,927,211
2,744,955
10,440,661
804,350
2,566,943
270,309
400,116
400,116
30,983
703,006
8,425,714

64,853,790

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written

City of Campbell

Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds
Year Ended June 30, 2021

19
Packet Pg. 148

10.a

Expenditures
Current
General government
Recreation
Community development
Public safety
Public works
Capital outlay
Debt service
Principal
Interest and fiscal charges

General
Fund

Special
Revenue Funds
Other
Grants

Housing
Assets

Capital
Projects Fund
Capital Projects
Measure O
Fund

ARPA
Fund

Other
Total
Governmental Governmental
Funds
Funds

7,262,628
4,018,010
2,689,081
31,052,874
5,044,678
-

179,881
-

-

-

11,046,339

69,068
1,504,384

3,538
366,367
5,703,796
-

7,266,166
4,018,010
2,938,030
31,419,241
10,748,474
12,550,723

-

-

-

-

-

-

1,690,000
833,397

1,690,000
833,397

Total expenditures

50,067,271

179,881

-

-

11,046,339

1,573,452

8,597,098

71,464,041

Excess (deficiency) of revenues
over (under) expenditures

(1,463,081)

(51,812)

4,561,011

2,214,670

(10,776,030)

(923,625)

(171,384)

(6,610,251)

5,364,551
(5,257,528)

-

(7,184,451)

(2,214,670)

10,773,712
(787,083)

20,000,000
-

23,171,626
4,646,837
(24,796,064)

23,171,626
40,785,100
(40,239,796)

107,023

-

(7,184,451)

(2,214,670)

9,986,629

20,000,000

3,022,399

23,716,930

Net change In fund balances

(1,356,058)

(51,812)

(2,623,440)

-

(789,401)

19,076,375

2,851,015

17,106,679

Fund balances at beginning of year

22,272,508

9,061,537

1,199,043

-

1,703,633

(272,797)

9,951,165

43,915,089

$ 20,916,450

$ 9,009,725

$ (1,424,397)

914,232

$ 18,803,578

$ 12,802,180

$ 61,021,768

Other financing sources (uses)
Proceeds from the sale of bonds
Transfers in
Transfers out
Total other financing
sources (uses)

Fund balances at end of year

See Notes to Financial Statements

$

-

$

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written

City of Campbell

Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds, Continued
Year Ended June 30, 2021

20
Packet Pg. 149

10.a

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental
Funds to the Statement of Activities
Year Ended June 30, 2021

$ 17,106,679

Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the Statement of Activities
are different because:
When capital assets that are to be used in governmental activities are purchased
or constructed, the resources expended for those assets are reported as
expenditures in governmental funds. However, in the Statement of Activities,
the cost of those assets is allocated over the estimated useful lives and
reported as depreciation expense. As a result, fund balance decreases by
the amount of financial resources expensed, whereas net position decreases
by the amount of depreciation expense charged for the year.
Capital outlay
Depreciation expense

12,550,723
(2,606,800)

9,943,923

Repayment of bond principal is an expenditure in the governmental funds, but
the repayment reduces long-term liabilities in the Statement of Net Position.
1,690,000

Principal payment on lease revenue bond
Accrued interest expense related to the long-term liabilities. This amount is the
difference between the amount of interest paid and the amount of interest
incurred on long-term liabilities.

(222,880)

Bond proceeds provide current financial sources to governmental funds, but issuing
debt increases long-term liabilities in the Statement of Net Position. Also,
governmental funds report the effect of premiums, discounts, and similar items
when debt is first issued, whereas these amoutns are deferred and amortized
in the statement of activities.
(23,171,626)
Some expenses reported in the Statement of Activities do not require the use of
current financial resources, and therefore, are not reported as expenditures in
the governmental funds.
Net change in compensated absences
Net change in claims payable

See Notes to Financial Statements

(440,271)
(37,263)

(477,534)

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

City of Campbell

21
Packet Pg. 150

10.a

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental
Funds to the Statement of Activities
Year Ended June 30, 2021

Revenues in the Statement of Activities that do not provide current financial
resources are not reported as revenues in the governmental funds.

(279,517)

Pension expense reported in the governmental funds includes the annual required
contributions. In the Statement of Activities, pension expense includes the
change in the net pension liability, and related change in pension amounts for
deferred outflows of resources and deferred inflows of resources.

(235,492)

OPEB expense reported in the governmental funds includes the annual required
contributions. In the Statement of Activities, OPEB expense includes the
change in the net OPEB liability, and related change in OPEB amounts for
deferred outflows of resources and deferred inflows of resources.

59,015

Internal service funds are used by management to charge the costs of certain
activities, such as equipment management, information technology, and
workers' compensation self-insurance, to individual funds. The net revenue
(expense) of these internal service funds are included in the governmental
activities in the Statement of Net Position.

(956,224)

Change in net position of governmental activities

See Notes to Financial Statements

$ 3,456,344

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

City of Campbell

22
Packet Pg. 151

10.a

City of Campbell

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Proprietary Fund Financial Statements
June 30, 2021

Internal Service Funds
Account for City operations financed and operated in a manner similar to a private business enterprise. The
intent of the City is that the cost of providing goods and services to other City funds be financed through user
charges to those funds.

23
Packet Pg. 152

10.a

City of Campbell

Assets
Current assets
Cash and investments
Accounts receivable
Deposits

Governmental
Activities
Internal
Service Funds
$

Total current assets

4,307,946
9,551
90,000
4,407,497

Noncurrent assets
Capital assets, net of accumulated depreciation

1,488,967

Total assets

5,896,464

Liabilities
Current liabilities
Accounts payable
Accrued payroll
Due to other funds
Compensated absences, current portion
Claims and judgments payable, current portion

103,249
54,022
544,368
68,219
476,174

Total current liabilities

1,246,032

Noncurrent liabilities
Compensated absences
Claims payable and judgments

83,627
3,110,543

Total noncurrent liabilities

3,194,170

Total liabilities

4,440,202

Net position
Investment in capital assets
Unrestricted
Total net position

See Notes to Financial Statements

1,488,967
(32,705)
$

1,456,262

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Statement of Net Position – Proprietary Funds
June 30, 2021

24
Packet Pg. 153

10.a

City of Campbell

Operating revenues
Investment income
Charges for services
Other

Governmental
Activities
Internal
Service Funds
$

(15,534)
2,901,934
84,439
2,970,839

Total operating revenues
Operating expenses
Personnel services
Services and supplies
Depreciation

1,162,851
1,929,000
289,908

Total operating expenses

3,381,759

Operating loss

(410,920)

Transfers
Transfers in
Transfers out

301,000
(846,304)

Total transfers

(545,304)

Change In net position

(956,224)

Net position at beginning of year

2,412,486

Net position at end of year

See Notes to Financial Statements

$

1,456,262

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Statement of Revenues, Expenses, and Changes in Fund Net Position – Proprietary Funds
Year Ended June 30, 2021

25
Packet Pg. 154

10.a

City of Campbell

Cash flows from operating activities
Cash received from department users
Cash payments to suppliers of goods and services
Cash payments to employees for services

Governmental
Activities
Internal
Service Funds
$

2,981,382
(1,655,367)
(1,115,638)

Net cash provided by operating activities

210,377

Cash flows from noncapital financing activities:
Cash received from other funds
Cash paid to other funds

301,000
(811,446)

Net cash provided by noncapital financing activities

(510,446)

Cash flows from capital and related financing activities
Acquisition of capital assets

(240,602)

Net cash used by capital and related financing activities

(240,602)

Net decrease in cash and cash equivalents

(540,671)

Cash and cash equivalents at beginning of year

4,848,617

Cash and cash equivalents at end of year
Reconciliation of operating loss to
Net cash provided by operating activities
Operating loss
Adjustments to reconcile operating loss to net
cash provided by operating activities
Depreciation
Changes in operating assets and liabilities
(Increase) decrease in accounts receivable
Increase (decrease) in accounts payable
Increase (decrease) in accrued payroll
Increase (decrease) in compensated absences
Increase (decrease) in claims and judgments payable
Net cash provided by operating activities
See Notes to Financial Statements

$

4,307,946

$

(410,920)

289,908
10,543
29,704
10,542
36,671
243,929
$

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Statement of Cash Flows – Proprietary Funds
Year Ended June 30, 2021

210,377
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City of Campbell

Private-Purpose Trust Fund
The private-purpose trust fund was created to account for the assets and liabilities of the Campbell Successor
Agency, effective February 1, 2012. These amounts represent the assets and liabilities of the former Campbell
Redevelopment Agency.
Custodial Funds
Custodial funds are used to account for assets held by the City as an agent for individuals, private organizations,
and other governments. The financial activities of these funds are excluded from the government-wide financial
statements but are presented in separate Fiduciary Fund financial statements.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Fiduciary Fund Financial Statements
June 30, 2021

27
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City of Campbell

Assets
Cash and investments
Accounts receivable
Capital assets, not being depreciated
Capital assets, net of accumulated depreciation

$

Total assets

PrivatePurpose
Trust Fund

Custodial
Funds

811,724
29
7,123,531
9,032,530

$ 2,104,992
154
-

16,967,814

2,105,146

Liabilities
Accounts payable
Accrued interest payable
Long-term liabilities
Due within one year
Due in more than one year

91,631

15,186
-

1,375,000
16,050,000

-

Total liabilities

17,516,631

15,186

(548,817)

$ 2,089,960

Net Position
Restricted for individuals and organizations

See Notes to Financial Statements

$

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Statement of Fiduciary Net Position – Fiduciary Funds
June 30, 2021

28
Packet Pg. 157

10.a

City of Campbell

Additions
Local government-administered contributions
Other income
Investment income

PrivatePurpose
Trust Fund
$ 1,596,378
(5,047)

Custodial
Funds
$

747,268
695,243
(930)

1,591,331

1,441,581

3,000
697,519
400,308

317,731
988,469
-

Total deductions

1,100,827

1,306,200

Change in net position

490,504

135,381

(1,039,321)

1,954,579

(548,817)

$ 2,089,960

Total additions
Deductions
Professional and special services
Administrative
Depreciation
Interest and fiscal agent costs

Net position at beginning of year, restated
Net position at end of year

See Notes to Financial Statements

$

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Statement of Changes in Net Position – Fiduciary Funds
Year Ended June 30, 2021

29
Packet Pg. 158

10.a

City of Campbell

Note 1 -

Summary of Significant Accounting Policies

The financial statements of the City of Campbell, California (the City), have been prepared in accordance with
Generally Accepted Accounting Principles (GAAP) as applied to governmental units. The Governmental
Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental
accounting and financial reporting principles. The more significant of the government’s accounting policies are
described below.
Reporting Entity
The City of Campbell was incorporated March 28, 1952, under the general laws of the State of California. The
City operates under a Council Manager form of government providing such services as public safety (police,
contracted fire services, and building inspection), street and sidewalk maintenance, recreation, planning and
zoning, and general administrative services. The accompanying financial statements present the activities of
the City of Campbell (the primary government) and its blended component units, entities for which the City is
financially accountable.
City of Campbell Lighting and Landscape District (the District) is a City-wide assessment District established in
1980 to provide lighting and landscape services and a funding source for these services. The District is
governed by a Board composed of City Council members and lighting services are provided by City employees.
Although legally separate, this District is so intertwined with the City that it is, in substance, one and the same.
Accordingly, it is blended with the City in these financial statements. No separate financial statements are
prepared for the District.
Measurement Focus and Basis of Accounting
The basic financial statements of the City are composed of the following:
• Government-wide financial statements
• Fund financial statements
• Notes to the basic financial statements
Government-Wide Financial Statements:
Government-wide financial statements display information about the reporting government as a whole, except
for its fiduciary activities. These statements include a column for the governmental activities of the primary
government (including its blended component units). Eliminations have been made in the Statement of
Activities so that certain allocated expenses are recorded only once (by the function to which they were
allocated). However, interfund services provided and used are not eliminated in the process of consolidation.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

30
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City of Campbell

The statement of activities demonstrates the degree to which the direct expenses of a given function or
segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific
function or segment. Program revenues include: (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
contributions 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 revenues are reported instead as general
revenues.
Government-wide financial statements are presented using the economic resources measurement focus and
accrual basis of accounting, as are the proprietary fund financial statements and the fiduciary private-purpose
trust fund financial statements. Under the economic resources’ measurement focus, all (both current and longterm) economic resources and obligations are reported. Basis of accounting refers to when revenues and
expenses are recognized in the accounts and reported in the financial statements. Under the accrual basis of
accounting, revenues, expenses, gains, losses, assets, deferred outflows of resources, liabilities and deferred
inflows of resources, resulting from exchange and exchange-like transactions are recognized when the exchange
takes place. Revenues, expenses, gains, losses, assets, and liabilities resulting from nonexchange transactions
are recognized in accordance with the requirements of GASB Statement No. 33, Accounting and Financial
Reporting for Nonexchange Transactions.
Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements,
rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the governmentwide financial statements, rather than as another financing source. Amounts paid to reduce long-term
indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an
expenditure.
Fund Financial Statements
The underlying accounting system of the City is organized and operated on the basis of separate funds, each of
which is considered to be a separate accounting entity. The operations of each fund are accounted for with a
separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities,
deferred inflows of resources, fund equity, revenues, and expenditures or expenses, as appropriate.
Governmental 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.
Fund financial statements for the primary government’s governmental, proprietary, and fiduciary funds are
presented after the government-wide financial statements. These statements display information about major
funds individually and nonmajor funds in the aggregate for governmental and proprietary funds. Fiduciary
statements include financial information for the private-purpose trust fund, and agency funds. Custodial funds
of the City primarily represent assets held by the City in a custodial capacity for other individuals or
organizations.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

31
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City of Campbell

Governmental Funds
In the fund financial statements, governmental funds are presented using the modified-accrual basis of
accounting. Their revenues are recognized when they become measurable and available as net current assets.
Measurable means that the amounts can be estimated, or otherwise determined. Available means that the
amounts were collected during the reporting period or soon enough thereafter to be available to finance the
expenditures accrued for the reporting period. The City uses an availability period of 60 days.
Sales taxes, property taxes, franchise taxes, gas taxes, motor vehicle in lieu, transient occupancy taxes, grants
and interest associated with the current fiscal period are all considered to be susceptible to accrual and so they
have been recognized as revenues of the current fiscal period to the extent normally collected within the
availability period. Other revenue items are considered to be measurable and available when cash is received by
the government.
Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods
or services are provided). Locally imposed derived tax revenues are recognized as revenues in the period in
which the underlying exchange transaction upon which they are based takes place. Imposed nonexchange
transactions are recognized as revenues in the period for which they were imposed. If the period of use is not
specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they
are received, whichever occurs first.
Government-mandated and voluntary nonexchange transactions are recognized as revenues when all applicable
eligibility requirements have been met.
In the fund financial statements, governmental funds are presented using the current financial resources
measurement focus. This means that only current assets, current liabilities, and deferred inflows of resources
are generally included on their balance sheets. The reported fund balance (net current assets) is considered to
be a measure of “available spendable resources”. Governmental fund operating statements present increases
(revenues and other financing sources) and decreases (expenditures and other financing uses) in net current
assets. Accordingly, they are said to present a summary of sources and uses of “available spendable resources”
during a period.
Due to the nature of their spending measurement focus, expenditure recognition for governmental fund types
excludes amounts represented by noncurrent liabilities. Since they do not affect current assets, such long-term
amounts are not recognized as governmental fund type expenditures or fund liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were
expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources
rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund
expenditures.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

32
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City of Campbell

Proprietary and Fiduciary Funds
The City’s internal service funds are proprietary funds. In the fund financial statements, proprietary funds and
fiduciary funds are presented using the accrual basis of accounting. Revenues are recognized when they are
earned, and expenses are recognized when the related goods or services are delivered. In the fund financial
statements, proprietary funds and the fiduciary funds, are presented using the economic resources
measurement focus. This means that all assets and all liabilities (whether current or noncurrent) associated with
their activity are included on their statements of net position. Proprietary fund type operating statements
present increases (revenues) and decreases (expenses) in total net position.
Proprietary funds operating revenues, such as charges for services, result from exchange transactions associated
with principal activity of the fund. Exchange transactions are those in which each party receives and gives up
essentially equal values. In addition, Proprietary funds defines investment earnings as operating income.
Nonoperating revenues, such as subsidies, and taxes result from nonexchange transactions or ancillary activities.
Amounts paid to acquire capital assets are capitalized as assets in the proprietary fund financial statements,
rather than reported as an expense. Proceeds of long-term debt are recorded as a liability in the proprietary
fund financial statements. Amounts paid to reduce long- term indebtedness of the proprietary funds are
reported as a reduction of the related liability.
Fund Classifications
The City reports the following major governmental funds:
The General Fund is used to account for resources traditionally associated with governments, such as
administration, engineering and public safety, which are not required to be accounted for in another fund.
The Housing Assets Special Revenue Fund is used to account for resources received from the dissolution of the
former Campbell Redevelopment Agency dedicated to low- and moderate-income housing activities pursuant to
the California Health and Safety Code.
The Other Grants Special Revenue Fund is used to account for Federal, State and local grant funds which are
provided for specific purposes.
The ARPA Special Revenue Fund is used to account for American Rescue Plan Act (ARPA) federal grant funds
which are provided for specific purposes.
The Capital Projects Fund is used to account for the expenditures and financing of the City’s capital projects.
The Measure O Capital Projects Fund is used to accounts for the expenditures and financing of the City’s capital
projects related to the Measure O bond.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

33
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City of Campbell

Additionally, the City reports the following fund types:
Special Revenue Funds - These funds are used to account for specific revenues that are legally restricted to
expenditure for a particular purpose.
Debt Service Fund - These funds are used to account for the activity related to the City’s share of proceeds from
the 2016 Refunding Lease Revenue Bonds and 2018 election General Obligation Bonds, which were utilized
chiefly to fund capital projects and refund debt related to the Police Station, City’s Community Center and
deferred street maintenance projects.
Internal Service Funds - These funds are used to account for the City’s motor vehicle pool, workers’
compensation self-funded insurance program and information technology services. Departments of the City are
charged for the services provided or benefits received from these funds.
Fiduciary Funds - The City maintains two types of Fiduciary Funds - a Private-Purpose Trust Fund and Custodial
Funds. The Private-Purpose Trust Fund accounts for activities of the Successor Agency to the Campbell
Redevelopment Agency. Custodial Funds are used to account for monies held for the West Valley Solid Waste
Management Authority, 1915 Act Bonds, and the Santa Clara County Specialized Enforcement Task Fund
(SCCET).
Change in Accounting Principles
GASB Statement No. 84 – In January 2017, GASB issued Statement No. 84, Fiduciary Activities. The objective of
this Statement is to improve guidance related to fiduciary activities for accounting and financial reporting
purposes and how those activities should be reported. The provisions of this statement have been implemented
as of July 1, 2020.
GASB Statement No. 97 – In June 2020, the GASB issued Statement No. 97, Certain Component Unit Criteria, and
Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—an
amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32. The primary
objectives of this statement are to increase consistency and comparability related to the reporting of fiduciary
component units; mitigate costs associated with the reporting; and enhance the relevance, consistency, and
comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred
compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided
through those plans.
The requirements of this statement that are related to the accounting and financial reporting for Section 457
plans are effective for fiscal years beginning after June 15, 2021. For purposes of determining whether a primary
government is financially accountable for a potential component unit, the requirements of this statement that
provide that the primary government performs the duties that a governing board typically would perform, are
effective for reporting periods beginning after June 15, 2021. This Statement did not have an impact on the
financial statements.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

34
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City of Campbell

New Accounting Pronouncements
GASB Statement No. 87 – In June 2017, GASB issued Statement No. 87, Leases. The objective of this Statement is
to better meet the information needs of financial statement users by improving accounting and financial
reporting for leases by governments. This Statement increases the usefulness of governments’ financial
statements by requiring recognition of certain lease assets and liabilities for leases that previously were
classified as operating leases and recognized as inflows of resources or outflows of resources based on the
payment provisions of the contract. It establishes a single model for lease accounting based on the foundational
principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is
required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to
recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and
consistency of information about governments’ leasing activities. The Statement is effective for the reporting
periods beginning after December 15, 2020, or fiscal year 2021-22. The City is evaluating the impact of this
Statement on the financial statements.
GASB Statement No. 89 – In June 2018, the GASB issued Statement No. 89, Accounting for Interest Cost Incurred
before the End of a Construction Period. GASB Statement No. 89 requires that interest costs incurred before the
end of a construction period be recognized as an expense in the period in which the cost is incurred and no
longer included in the historical cost of capital assets. The new standard is effective for periods beginning after
December 15, 2020. Application of this statement is effective for the City’s year ending June 30, 2022.
GASB Statement No. 91 – In May 2019, the GASB issued Statement No. 91, Conduit Debt Obligations. GASB
Statement No. 91 clarifies the definition of conduit debt and establishes new recognition, measurement, and
disclosure requirements. The new standard is effective for periods beginning after December 15, 2021.
Application of this statement is effective for the City’s year ending June 30, 2023.
GASB Statement No. 92 – In January 2020, GASB issued Statement No. 92, Omnibus 2020. The objectives of this
Statement are to establish accounting and financial reporting requirements for specific issues related to leases,
intra-entity transfers of assets, postemployment benefits, government acquisitions, risk financing and insurancerelated activities of public entity risk pools, fair value measurements, and derivative instruments. The
requirements of this Statement are effective for reporting periods beginning after June 15, 2021 or fiscal year
2021-22, except for Statement 87 and Implementation Guide 2019-3, reinsurance recoveries, and terminology
used to refer to derivative instruments are effective upon issuance. The City is evaluating the impact of this
Statement on the financial statements.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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GASB Statement No. 93 – In May 2020, GASB issued Statement No. 93, Replacement of Interbank Offered Rates.
The objectives of this Statement is to address those and other accounting and reporting implications resulting
from the replacement of an IBOR by providing exceptions for certain hedging derivative instruments to the
hedge accounting termination provisions when an IBOR is replaced and providing clarification to the hedge
accounting termination provisions, removing LIBOR as a benchmark interest rate for the qualitative evaluation
of the effectiveness of an interest rate swap, identifying a Secured Overnight Financing Rate and the Effective
Federal Funds Rate as appropriate benchmark interest rates for the qualitative evaluation of the effectiveness of
an interest rate swap and providing an exception to the lease modifications guidance in Statement 87, as
amended, for certain lease contracts that are amended solely to replace an IBOR as the rate upon which variable
payments depend. The requirements of this Statement are effective for reporting periods beginning after June
15, 2021 or FY 2021/2022, except the removal of LIBOR as a benchmark interest rate which is effective for
periods beginning after December 31, 2022 or fiscal year 2022-23. The City is evaluating the impact of this
Statement on the financial statements.
GASB Statement No. 94 – In March 2020, GASB issued Statement No. 94, Public-Private and Public-Public
Partnerships and Availability Payment Arrangements. The objectives of this Statement improve financial
reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). The
requirements of this Statement are effective for reporting periods beginning after June 15, 2022 or fiscal year
2022-23. The City is evaluating the impact of this Statement on the financial statements.
GASB Statement No. 96 – In May 2020, GASB issued Statement No. 96, Subscription-Based Information
Technology Arrangements. The objectives of this Statement is to provide guidance on the accounting and
financial reporting for subscription-based information technology arrangements (SBITAs) for government end
users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use
subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the
capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA;
and (4) requires note disclosures regarding a SBITA. The requirements of this Statement are effective for
reporting periods beginning after June 15, 2022 or fiscal year 2022-23. The City is evaluating the impact of this
Statement on the financial statements.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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Packet Pg. 165

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City of Campbell

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred
outflows of resources. This separate financial statement element, deferred outflows of resources, represents a
consumption of net position that applies to a future period and so will not be recognized as an outflow of
resources (expense/expenditure) until that time. The City has the following items that qualify for reporting in
this category:
• Deferred outflows related to OPEB and pension plans equal to employer contributions made after the
measurement date of the net OPEB liability and the net pension liability.
• Deferred outflows related to OPEB and pensions for differences between actual and expected
experiences. These amounts are amortized over a closed period equal to the average of the expected
remaining service lives of all employees that are provided with pensions through the plans.
• Deferred outflows related to OPEB and pensions resulting from changes in assumptions. These amounts
are amortized over a closed period equal to the average expected remaining service lives of all employees
that are provided with pensions through the plans.
• Deferred outflows related to pension plans for the changes in the employer’s proportion and differences
between the employer’s contributions and the employer’s proportionate share of contributions. These
amounts are amortized over a closed period equal to the average of the expected remaining service lives
of all employees that are provided with pensions through the plans.
• Deferred outflows related to OPEB and pensions resulting from the net differences between projected and
actual earnings on plan investments of the pension plans fiduciary net position. These amounts are
amortized over five years.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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Packet Pg. 166

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City of Campbell

In addition to liabilities, the statement of net position and governmental funds balance sheet will sometimes
report a separate section for deferred inflows of resources. This separate financial statement element, deferred
inflows of resources, represents an acquisition of net position or fund balance that applies to a future period and
will not be recognized as an inflow of resources (revenue) until that time. The City has the following items that
qualify for reporting in this category:

•

Deferred inflows related to OPEB and pensions for differences between actual and expected
experiences. These amounts are amortized over a closed period equal to the average of the
expected remaining service lives of all employees that are provided with pensions through the plans.

•

Deferred inflows related to OPEB and pensions resulting from changes in assumptions. These
amounts are amortized over a closed period equal to the average expected remaining service lives
of all employees that are provided with pensions through the plans.

•

Deferred inflows related to pensions for the changes in employer’s proportion and differences
between the employer’s contributions and the employer’s proportionate share of contributions.
These amounts are amortized over a closed period equal to the average of the expected remaining
service lives of all employees that are provided with pensions through the plans.

•

Deferred inflows related to OPEB and pension plans resulting from the net differences between
projected and actual earnings on plan investments of the plan’s fiduciary net position. These
amounts are amortized over five years.

•

Deferred inflows related to unavailable revenues. These amounts will be recognized once cash is
received in a fiscal year or with the availability period.

Net Position and Fund Balance Flow Assumptions
In the government-wide financial statements, when expenses are incurred for purposes for which both
restricted and unrestricted net position are available, the City’s policy is to apply restricted net position first.
In the governmental fund financial statements, when expenditures are incurred for purposes for which all
categories of fund balances are available, the City’s general policy is to apply the expenditures against fund
balance in the following order: restricted, committed, assigned, and unassigned.
Property Taxes
All property taxes and special assessments are levied and collected by the County of Santa Clara (the County)
and paid upon collection to the various taxing entities including the City, Successor Agency of the former
Redevelopment Agency, and Lighting and Landscape District. Secured taxes are levied on July 1 and are due in
two installments on November 1 and February 1 and become delinquent on December 10 and April 10,
respectively. Unsecured taxes are due on July 1 and become delinquent on August 31. The lien date for secured
and unsecured property taxes is January 1 of the preceding fiscal year.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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Packet Pg. 167

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City of Campbell

The County is permitted by State law to levy taxes at 1% of full market value at time of purchase plus other
increases approved by the voters and can increase the assessed value no more than 2% per year. The City
receives its proportionate share of this levy.
The City has adopted an alternative method of property tax distribution called the Teeter Plan. Under this
method, the City receives 100% of its secured property tax levied in exchange for foregoing any interest and
penalties collected on delinquent taxes. The City receives payments as a series of advances made by the County
throughout the year. Secured property tax levy is recognized as revenue upon receipt, including the final
payment, which generally is received within 60 days after the fiscal year end.
The term “unsecured” refers to taxes on personal property other than real estate, land and buildings. Property
tax revenues are recognized by the City in the fiscal year they are assessed, provided they become available as
defined above.
Cash and Investments
Investments are reported in the accompanying financial statements at fair value, which is the price that would
be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at
the measurement date. Investments in external investment pools are valued based on the stated fair value
represented by the external investment pool.
Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal
year. Investment income includes interest earnings, changes in fair value, and any gains or losses realized upon
the liquidation, maturity, or sale of investments.
The City pools cash and investments of all funds, except for assets held by fiscal agents. Each fund’s share in this
pool is displayed in the accompanying financial statements as cash and investments. Investment income earned
by the pooled investments is allocated to the various funds based on each fund’s quarterly average cash and
investment balance.
For purposes of the Statement of Cash Flows, cash equivalents are defined as short-term, highly liquid
investments with maturities of three months or less at the time of purchase that they present insignificant risk
of changes in value because of limited interest rate risk. Cash equivalents also represent the proprietary fund’s
share in the cash and investment pool of the City.
Capital Assets
Capital assets are recorded at cost where historical records are available and at an estimated historical cost
where no historical records exist. Contributed capital assets are valued at their acquisition value at the date of
the contribution. Generally, the City capitalizes all infrastructures with a value greater than $25,000. All other
capital asset purchases in excess of $5,000 are capitalized if they have an expected useful life of more than one
year. Capital assets include all public domain (infrastructure) assets consisting of certain improvements,
including roads, streets, sidewalks, medians, and storm drains.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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Packet Pg. 168

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City of Campbell

The following schedule summarizes capital asset useful lives:
Buildings and improvements
Other improvements
Machinery and equipment
Infrastructure

40 years
20 years
3 to 20 years
15 to 40 years

Depreciation has been provided using the straight-line method over the estimated useful life of the asset in the
government-wide financial statements and in the fund financial statements of the proprietary funds.
Compensated Absences
Accrued vacation and sick leave are accrued as earned by employees. City employees may accrue vacation up to
certain maximums as of December 31 of each calendar year, which vary depending on classification and years of
service. Upon termination, they may be compensated for their vacation balance at current hourly rates.
Similarly, sick leave may be accumulated without limit and employees may be compensated upon termination
based on a vesting schedule determined by years of service, compensated at current hourly rates.
For all governmental funds, a liability of these amounts is reported only if they have matured, for example, as a
result of employee resignations and retirements. The remaining portion is recorded as a liability in the
Statement of Net Position. For Internal Service Funds, liabilities of these amounts are recorded liabilities of
those funds.
Compensated absences are typically liquidated in the General Fund.
Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to
pensions, and pension expense, information about the fiduciary net position of the City’s California Public
Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ fiduciary net
position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit
payments (including refunds of employee contributions) are recognized when due and payable in accordance
with the benefit terms. Investments are reported at fair value.
Postemployment Benefits Other Than Pensions (OPEB)
For purposes of measuring the net OPEB liability and deferred outflows/inflows of resources related to OPEB,
and OPEB expense, information about the fiduciary net position of the City’s OPEB Plan and additions
to/deductions from the OPEB Plans’ fiduciary net position have been determined on the same basis as they are
reported by the Plan. For this purpose, the City’s OPEB Plan recognizes benefit payments when due and payable
in accordance with the benefit terms. Investments are reported at fair value.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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Packet Pg. 169

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City of Campbell

Use of Estimates
The preparation of financial statements requires management to make certain estimates and assumptions that
affect the reported amounts of assets, deferred outflows of resources, liabilities and deferred inflows of
resources, at the date of the financial statements, as well as the reported amounts of revenue and
expenses/expenditures during the reporting period. Actual results could differ from those estimates.

Note 2 -

Cash and Investments

Cash and Investments
Cash and investments as of June 30, 2021 are classified in the accompanying financial statements as follows:
Statement of Net Position
Cash and investments
Cash held with fiscal agent
Statement of Fiduciary Net Position
Cash and investments
Total Cash and Investments

$

56,720,213
13,518
2,916,716

$

59,650,447

Cash on Hand
Deposits with Financial Institutions
Investments

$

7,490
2,675,074
56,967,883

Total Cash and Investments

$

59,650,447

Cash and investments as of June 30, 2021 consisted of the following:

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

41
Packet Pg. 170

10.a

City of Campbell

Investments Authorized by the California Government Code and the City’s Investment Policy
The table below identifies the investment types that are authorized for the City by the California Government
Code and the City’s investment policy. The table also identifies certain provisions of the California Government
Code (or the City’s investment policy, if more restrictive) that address interest rate risk and concentration of
credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by
the provisions of debt agreements of the City, rather than the general provisions of the California Government
Code or the City’s investment policy.

Authorized Investment Types    
U.S. Treasury Obligations
U.S. Agency Securities
Federal Instrumentality
(government sponsored enterprise)
Repurchase Agreements
Commercial Paper
Banker’s Acceptance
Medium-Term Notes
Non-negotiable Time
Certificates of Deposit
Negotiable Certificates
of Deposit
California Local Agency
Investment Fund (LAIF)

Maximum
   Maturity   
5 years
5 years
5 years
1 year
270 days

Maximum
Minimum
Percentage
  Credit Quality        Allowed    
None
None
None
75%

Maximum
Investment in
   One Issuer   
None
None

75%
10%
25%

None
None
10%

180 days
5 years

None
A/A-1
*
A-1 or P-1 or
F-1
AA or Aa2

30%
30%

10%
None

5 years

None

25%

$1 million

5 years

None

30%

N/A

None
AAAm or Aaa
or AAA/V1+
AAAm or Aaa
or AAA/V1+
A-A-1

None

None
$75 million
per account

15%

10%

15%
10%

10%
None

Mutual Funds

N/A

Money Market Mutual Funds
Municipal and State Obligations

N/A
5 years

* Issuer must be U.S. general corporation having assets in excess of $500,000,000 with debt other than
commercial paper rated A or higher or U.S. special purpose corporation, trust or limited liability
company having program-wide credit enhancements and commercial paper rated A-1 or higher.
N/A - Not Applicable

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

42
Packet Pg. 171

10.a

City of Campbell

Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustees are governed by provisions of the debt agreements, rather
than the general provisions of the California Government Code or the City’s investment policy. The table below
identifies the investment types that are authorized for investments held by bond trustee. The table also
identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and
concentration of credit risk.

Authorized Investment Types
U.S. Treasury Bonds, Notes and Bills
U.S. Government Sponsored Entities
Time Certificates of Deposit Banks or Savings and Loans
Banker’s Acceptance
Commercial Paper
Repurchase Agreements
California Local Agency
Investment Fund (LAIF)
Money Market Funds
Investment Agreements
Other Tax Exempt Organizations
California Asset Management
Program (CAMP)

Maximum
Maturity
5-7 years
5-7 years

Minimum
Credit Quality
None
AAA

Maximum
Percentage
Allowed
No Limit
No Limit

Maximum
Investment in
One Issuer
No Limit
No Limit

1 year
360 days
270 days
30 days - 7 Years

None
A-1/P-1
A
A

No Limit
No Limit
No Limit
No Limit

N/A
N/A
5-7 years
7 years

None
A
A
A

No Limit
No Limit
No Limit
No Limit

No Limit
No Limit
No Limit
No Limit
$75 million
per account
10%
No Limit
No Limit

N/A

None

No Limit

No Limit

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. One of the ways that the City manages its exposure to interest rate risk is by
purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities
so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to
provide the cash flow and liquidity needed for operations.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

43
Packet Pg. 172

10.a

City of Campbell

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond
trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the
City’s investments by maturity. For purposes of the schedule shown below, any callable securities are assumed
to be held to maturity.

Investment Type
U.S. Government Sponsored Entities
California Local Agency Investment Fund
Negotiable Certificates of Deposits
Total Investments

Remaining Maturity (in Months)
12 Months
13 to 24
25 to 60
or Less
Months
Months
$
- $
- $ 1,993,910
52,927,814
2,046,159
-

Total
$ 1,993,910
52,927,814
2,046,159

$ 52,927,814

$ 56,967,883

$ 2,046,159

$ 1,993,910

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. Presented below is the minimum rating required by (where applicable) the California Government
Code, the City’s investment policy, or debt agreements, and the actual Standard & Poor’s rating as of year-end
for each investment type.

Investment Type
U.S. Government Sponsored Entities
California Local Agency Investment Fund
Negotiable Certificates of Deposits
Total Investments

Minimum
Legal
Rating
None
None
None

Total as of
June 30, 2021
$ 1,993,910
52,927,814
2,046,159

$

$ 56,967,883

$

AA+
1,993,910
1,993,910

$

Not
Rated

52,927,814
2,046,159

$ 54,973,973

Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer
beyond that stipulated by the California Government Code. At June 30, 2021, the City’s investments included no
issuers represented more than 5% of total City investments.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

44
Packet Pg. 173

10.a

City of Campbell

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 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 City’s investment policy do not contain legal or policy requirements that would limit
the exposure to custodial credit risk for deposits or investments, 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 City deposits by pledging first trust deed mortgage notes having a
value of 150% of the secured public deposits. At June 30, 2021, the City’s deposits were either federally insured
or collateralized.
For investments identified herein as held with fiscal agent, the trustee selects the investment under the terms of
the applicable trust agreement, acquires the investment, and holds the investment on behalf of the reporting
government.
Investment in State Investment Pool
The City 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 City’s
investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s
pro rata share of the fair value provided by 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.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

45
Packet Pg. 174

10.a

City of Campbell

Fair Value Measurements
The City measures and records its investments using fair value measurement guidelines established by generally
accepted accounting principles. These guidelines recognize a three-tiered fair value hierarchy. Level 1 inputs are
quoted prices in active markets for identical investments, Level 2 inputs are observable inputs other than those
in Level 1; and Level 3 inputs are unobservable inputs.
Debt and equity securities classified in Level 2 are valued using the following approaches: debt securities are
normally valued based on price data obtained from observed transactions and market price quotations from
broker dealers and/or pricing vendors; equity securities are valued using fair value per share for each fund.
Certificates of deposit classified in level 2 are valued using broker quotes that utilize observable market inputs.
Uncategorized - Investments in the California Investment Pool are not measured using the input levels above
because the City’s transactions are based on a stable net asset value per share. All contributions and
redemptions are transacted at $1.00 net asset value per share.
The City has the following recurring fair value measurements as of June 30, 2021:

U.S. Government Sponsored Entities
Negotiable Certificates of Deposits
Total investments

$
$

Quoted
Prices
Level 1

-

Observable
Inputs
Level 2
$ 1,993,910
2,046,159

Unobservable
Inputs
Level 3
$
-

-

$ 4,040,069

$

-

Total
$ 1,993,910
2,046,159
4,040,069

Uncategorized
California local agency investment fund*
Total investment portfolio

52,927,814
$ 56,967,883

* uncategorized; not subject to fair value measurement tiers.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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10.a

City of Campbell

Note 3 -

Interfund Transactions

Due To/From Other Funds
The current interfund outstanding balances result mainly from the time lag between the dates, that (1)
interfund goods and services are provided (2) transactions are recorded in the accounting system, (3) payments
between funds are made. These balances are normally repaid as they arise.
Current interfund balances are as follows:

Due from Other Funds
General Fund

Due to Other Funds
Other Governmental Funds
Other Grants Fund
ARPA Fund
Internal Service Funds

$

$

Amount
198,947
2,981,147
2,214,670
544,368
5,939,132

Transfers In/Out
Transfers between funds during the fiscal year ended June 30, 2021 were as follows:

Transfers Out
General Fund

Transfers In
Other Governmental Funds (a) (b) (c) (d) (e)
Capital Projects Fund (e)
Internal Service Funds (b)

Other Grants

General Fund (d)
Capital Projects Fund (e)

12,064
7,172,387

ARPA Fund

General Fund (d)

2,214,670

Capital Projects Fund
Other Governmental Funds

General Fund (a)
General Fund (a) (b) (d)
Capital Projects Fund (e)
Measure O (e)
Other Governmental Funds (a) (e)

787,083
1,504,430
2,595,334
20,000,000
696,300

Internal Service Funds

General Fund (a)

$

Amount
3,950,537
1,005,991
301,000

846,304
$

41,086,100

Interfund transfers were principally used for the following purposes:
(a) To fund specific program expenditures
(b) To fund equipment and vehicle replacements
(c) To fund a portion of debt service payments
(d) Grant funded program expenditures
(e) Capital project expenditures

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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Packet Pg. 176

10.a

City of Campbell

Note 4 -

Notes and Loans Receivables

First-Time Homebuyer Loan Program
The City’s Housing Assets Special Revenue Fund engages in a first-time homebuyer down payment assistance
program designed to encourage home ownership among low- and moderate-income households. Under this
program, a loan up to $50,000 is provided to eligible households to be used as part of the down payment for the
purchase of a home in the City of Campbell. These promissory notes are secured by second deeds of trust and
are due thirty years from the date the property was purchased. The notes require a payback of principal plus an
8% fee or an equity share payment, whichever is lower. The balance of the notes’ receivable arising from this
program at June 30, 2021 was $532,000.
Housing Rehabilitation and Affordable Housing Loans:
The City’s Housing Assets Special Revenue Fund engages in programs designed to encourage construction or
improvement in low to moderate income housing or other projects. Under these programs, grants or loans are
provided under favorable terms to homeowners or developers who agree to spend these funds in accordance
with the City’s terms. The balance of the loan receivable arising from these programs at June 30, 2021 was
$1,410,468.
Maravilla Loans
The City’s Housing Assets Special Revenue Fund engages in programs designed to encourage home ownership
among low- and moderate-income households in the Maravilla Community in the City of Campbell. Under this
program, an interest free loan up to $200,274 is provided to eligible households to be used as part of the down
payment for the purchase of a home in the Maravilla Community in the City of Campbell. These promissory
notes are secured by second deeds of trust and are due forty-five years from the date the property was
purchased. The balance of the note receivable arising from this program at June 30, 2021 was $3,515,258.
Additionally, under this program, a loan of $94,000 is provided to eligible households to be used as part of the
down payment for the purchase of a home in the Maravilla Community in the City of Campbell. These
promissory notes are secured by second deeds of trust, earn interest at a rate of 1% per annum, and are due
thirty years from the date the property was purchased. The balance of the note receivable arising from this
program at June 30, 2021 was $2,256,000.
Rehabilitation Loans
The City administers a housing rehabilitation program using Housing and Community Development Act funds.
Under the Program, individuals with incomes below a certain level are eligible to receive low or no interest
loans, secured by deeds of trust, for construction work on their homes. Federal funds received by the City are
deposited with a commercial bank. Upon approval of loans, the bank disburses the funds and arranges for and
collects repayments.
At June 30, 2021, the City had outstanding rehabilitation loans of $140,000 in its Community Development Block
Grant Special Revenue Fund.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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City of Campbell

Note 5 -

Capital Assets

Capital assets activity for the year ended June 30, 2021 is as follows:

Capital Assets, not Being Depreciated
Land
Construction in progress
Total capital assets, not
being depreciated

Balance at
July 1, 2020
$

9,105,635
3,956,653

Additions
$

12,550,723

Deletions
$

Balance at
June 30, 2021

Transfers
-

$

(8,257,207)

$

9,105,635
8,250,169

13,062,288

12,550,723

-

(8,257,207)

17,355,804

25,352,837
12,782,135
52,323,091

443,409
-

(164,477)
-

862,779
7,394,428

26,215,616
13,061,067
59,717,519

90,458,063

443,409

(164,477)

8,257,207

98,994,202

(16,295,567)
(9,160,580)
(19,369,699)
(44,825,846)

(544,749)
(601,590)
(1,750,369)
(2,896,708)

154,153
154,153

-

(16,840,316)
(9,608,017)
(21,120,068)
(47,568,401)

Total capital assets,
being depreciated, net

45,632,217

(2,453,299)

(10,324)

8,257,207

51,425,801

Governmental Activities
capital assets, net

$ 58,694,505

$ 10,097,424

-

$ 68,781,605

Capital Assets, Being Depreciated
Buildings and improvements
Machinery and equipment
Infrastructure
Total capital assets,
being depreciated
Less Accumulated Depreciation for
Buildings and improvements
Machinery and equipment
Infrastructure
Total accumulated depreciation

$

(10,324)

$

Depreciation expense, including $277,929 relating to the internal service funds, was charged in the following
functions in the Statement of Activities:
General government
Recreation
Public safety
Public works
Total depreciation expense - governmental activities

$

$

233,065
247,150
309,658
2,106,835
2,896,708

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

49
Packet Pg. 178

10.a

City of Campbell

Note 6 -

Long-Term Liabilities

The following is a summary of changes in the City’s long-term liabilities for the year ended June 30, 2021:

Other Debt
2002 refunding certificates of
participation - civic center project
2016 refunding lease revenue bonds
Bond premium
2018 general obligation bond,
series 2020
2018 GOB, series 2020 premium
Other Noncurrent Liabilities
Compensated absences
Claims payable (Note 12)

Balance
July 1, 2020
$ 3,443,762
5,725,000
727,223

Additions
$

203,329
-

Balance
June 30, 2021

Due within
One Year

(550,000)
(90,903)

$ 3,647,091
5,175,000
636,320

$

Reductions
$

570,000
90,903

-

20,000,000
3,171,626

(1,140,000)
(105,721)

18,860,000
3,065,905

1,660,000
105,721

4,159,589
3,551,628

552,913
879,888

(75,971)
(598,696)

4,636,531
3,832,820

1,914,588
476,174

$ 17,607,202

$ 24,807,756

$ (2,561,291)

$ 39,853,667

$ 4,817,386

2002 Refunding Certificates of Participation - Civic Center Project
Net proceeds of $9,678,751 from the City’s 2002 Refunding Certificates of Participation were used to prepay and
refund the City’s 1993 Certificates of Participation. An additional $1,830,975 of proceeds was used to provide
partial funding or renovation and expansion of the City’s Police Department and construction of an animal
shelter. As of June 30, 2021, the defeased 1993 Certificates had been retired.
Capital Appreciation Certificates in the amount of $1,245,844 bear interest at rates ranging from 5.80% to
5.83%. Capital Appreciation Certificate maturities begin October 1, 2029 and continue annually through 2032.
The Capital Appreciation Certificates are subject to optional redemption in whole or in part any time after
October 1, 2022. Each year the outstanding principal balance is increased for the accretion of interest associated
with the Capital Appreciation Certificates. The accumulated accreted interest at June 30, 2021 is $2,401,247.
Principal and interest payments are guaranteed under an insurance policy issued by Ambac Assurance
Corporation.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

50
Packet Pg. 179

10.a

City of Campbell

The amount shown in the schedule of changes include the accreted value to date. The future debt service
requirements on the 2002 Refunding Certificates of Participation outstanding at June 30, 2021 are as follows:
Fiscal
Year Ending
2022
2023
2024
2025
2026
2027-2031
2032-2033

2002 Refunding COP
$

Accumulated Accreted
Interest

Principal

660,357
585,487
1,245,844

$

2,401,247
$

3,647,091

Interest

2,569,643
2,644,513
5,214,156

$

(2,401,247)
$

2,812,909

Total

3,230,000
3,230,000
6,460,000
-

$

6,460,000

2016 Refunding Lease Revenue Bonds
In August of 2016, the Campbell Joint Public Finance Authority issued 2016 Refunding Lease Revenue Bonds (the
2016 PFA Bonds), in the aggregate principal amount of $8,085,000. The bonds pay interest at a rate from 2.0%
to 4.0% payable semiannually on April 1 and October 1, commencing on April 1, 2016. The bonds were issued to
prepay a portion of the 1997 Refunding Certificates of Participation (Civic Center Project) (the 1997 Certificates)
of the City of Campbell (the City), prepay a portion of the 2002 Refunding Certificates of Participation (Civic
Center Project) (the 2002 Certificates) of the City, and pay the costs of bond issuance. There is no reserve
requirement on bonds.

Fiscal
Year Ending
2022
2023
2024
2025
2026
2027-2031
Total

2016 Lease Revenue Bonds
$

$

Principal
570,000
585,000
605,000
630,000
655,000
2,130,000
5,175,000

$

$

Interest
192,750
172,500
148,700
124,000
98,300
130,200
866,450

$

$

Total
762,750
757,500
753,700
754,000
753,300
2,260,200
6,041,450

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

51
Packet Pg. 180

10.a

City of Campbell

2018 Measure O General Obligation Bond
On August 18, 2020, the City issued $20,000,000 of general obligation bonds to fund a police emergency
operations center and innovative library. The interest rate on the bonds is 0.20% to 4% and the maturity date is
September 1, 2038. Payments are made semiannually on April 1 and October 1, commencing on April 1, 2021.
There is no reserve requirement on bonds.

2018 Measure O General Obligation Bond
Fiscal
Year Ending
2022
2023
2024
2025
2026
2027-2031
2032-2036
2037-2041
2042-2046
2047-2051
Total

Note 7 -

Principal
1,660,000
1,000,000
780,000
345,000
360,000
2,025,000
2,460,000
2,930,000
3,315,000
3,985,000
$ 18,860,000
$

$

$

Interest
636,000
596,100
565,500
543,000
528,900
2,412,000
1,964,900
1,508,550
1,111,000
411,100
10,277,050

$

$

Total
2,296,000
1,596,100
1,345,500
888,000
888,900
4,437,000
4,424,900
4,438,550
4,426,000
4,396,100
29,137,050

Construction and other Significant Commitments

In the regular course of business, the City enters into contracts for various services and construction projects. At
June 30, 2021, the City had the following construction commitments:

Project
Campbell Park Improvement - Design
JDM Improvements - Budd
Measure O Civic Center
Energy Efficiency Project. (ESCO)
All other capital projects commitments

Remaining
Commitment
$
32,674
1,023,535
1,312,122
1,100,363
2,769,997
$
6,238,691

At June 30, 2021, the City had the following other significant commitments under various contracts:

Fund
General Fund
Capital Projects Fund
Other Governmental Funds
Internal Service Funds
Total commitments

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

$

$

Amount
496,602
6,238,691
17,254
80,144
6,832,691
52

Packet Pg. 181

10.a

City of Campbell

Note 8 -

Net Position and Fund Balances

Net Position
The government-wide and proprietary fund financial statements utilize a net position presentation. Net position
is categorized as net investment in capital assets, restricted, and unrestricted.
Net Investment in Capital Assets groups all capital assets, including infrastructure, into one component of net
position. Accumulated depreciation and the outstanding balances of debt that are attributable to the
acquisition, construction, or improvement of these assets reduce the balance in this category.
Restricted Net Position reflects net position that is subject to constraints either (l) externally imposed by
creditors, grantors, contributors, or laws or regulations of other governments, or (2) imposed by law through
constitutional provisions or enabling legislation. Enabling legislation authorizes the City to assess, levy, charge,
or otherwise mandate payment of resources and includes a legally enforceable requirement that those
resources be used only for the specific purposes stipulated in the legislation. A legally enforceable enabling
legislation restriction is one that a party external to a government - such as citizens, public interest groups, or
the judiciary - can compel a government to honor.
Unrestricted Net Position represents net position of the City that is not restricted for any project or purpose.
Fund Balances
Governmental funds report fund balance in classifications based primarily on the extent to which the City is
bound to honor constraints on the specific purposes for which amounts in the funds can be spent. Fund
balances for government funds are classified as follows:
Nonspendable Fund Balance - includes amounts that are (a) not in spendable form, or (b) legally or contractually
required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to
be converted to cash, for example: inventories and prepaid amounts.
Restricted Fund Balance - includes amounts that can be spent only for the specific purposes stipulated by
external resource providers, constitutionally or through enabling legislation. Restrictions may effectively be
changed or lifted only with the consent of resource providers.
Committed Fund Balance - includes amounts that can only be used for the specific purposes determined by a
formal action of the City’s highest level of decision-making authority, the City Council. Commitments may be
changed or lifted only by a City Council resolution taking the same formal action that imposed the constraint
originally. The decision-making authority is defined as City Council resolutions.
Assigned Fund Balance - includes amounts to be used by the government for specific purposes but do not meet
the criteria to be classified as committed. City Council has by resolution authorized the City Manager to assign
fund balance. The City Council may also assign fund balance as it does when appropriating fund balance to cover
a gap between estimated revenue and appropriations in the subsequent year’s appropriated budget. Unlike
commitments, assignments generally only exist temporarily.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

53
Packet Pg. 182

10.a

City of Campbell

Unassigned Fund Balance - is the residual classification for the General Fund and includes all amounts not
contained in the other classifications. Unassigned amounts are technically available for any purpose. In the
event that funds other than the General Fund are included in the unassigned fund balance it would be a deficit.
Within this classification of fund balance, the City has established by City Council resolution, an Economic
Fluctuations Reserve that is maintained at $9,028,076 to provide budget stabilization during economic downturn
that could otherwise result in significant reductions in service levels and/or organizational staffing. The reserve
shall not be less than $2,000,000. However, if the reserve balance falls below $4 million, or the City’s five-year
financial projections indicate the reserve will fall below this minimum requirement at any time during this
period, City staff shall present to Council, by the following year’s budget adoption, a plan to return to the target
amount within five years. Further, within this classification of fund balance, the City has established by City
Council resolution, a General Fund Emergency Reserve that shall be maintained at a level of 10% of General Fund
revenues. To be used as determined by the City Council upon declaration of a physical or financial emergency.
Fund balances for all the major and other governmental funds as of June 30, 2021, were classified as follows:
Special
Revenue Funds
Housing and
Other
Assets
Grants

General
Fund
Restricted
Debt service
$
Streets and roads
Museum and adult center
Public Safety
Community development
Housing
Total restricted

-

$

9,009,725
9,009,725

$

Capital
Projects Fund
Capital Projects
Measure O
Fund
Fund
-

$

-

$

Other
Governmental
Funds

Total
Governmental
Funds

18,803,578
18,803,578

$ 3,787,869
4,052,154
22,755
262,700
4,676,356
346
12,802,180

$ 3,787,869
4,052,154
22,755
262,700
23,479,934
9,010,071
40,615,483

Committed
General plan update
Compensated absences
Liability insurance
Capital improvements
reserve
Capital projects
Workers' compensation
Community Center
Heritage Theater
Total committed

250,460
1,202,662
173,311

-

-

-

-

-

250,460
1,202,662
173,311

1,609,113
771,825
33,498
255,305
4,296,174

-

-

-

-

-

1,609,113
771,825
33,498
255,305
4,296,174

Assigned
Capital projects
Unemployment insurance
PERS
OPEB
All other
Total assigned

532,255
90,000
2,252,000
273,000
496,602
3,643,857

-

-

914,232
914,232

-

-

1,446,487
90,000
2,252,000
273,000
496,602
4,558,089

Unassigned
City council reserve
Economic fluctuations
Emergency
Total unassigned

1,000,000
362,624
9,028,076
2,585,719
12,976,419

-

(1,424,397)
(1,424,397)

-

-

-

(424,397)
362,624
9,028,076
2,585,719
11,552,022

$ 20,916,450

$ 9,009,725

$ (1,424,397)

914,232

$ 18,803,578

$ 12,802,180

$ 61,021,768

Total

$

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

54
Packet Pg. 183

10.a

City of Campbell

Note 9 -

Pension Plans

The following is a summary of pension related items for the year ended June 30, 2021:

CalPERS Miscellaneous
CalPERS Safety

$
$

Pension
Liability
33,054,446
31,167,715

Deferred
Outflows
of Resources
$
6,380,242
8,469,124

64,222,161

$

14,849,366

$
$

Deferred
Inflows
of Resources

(651,958)

$

(651,958)

$

Pension
Expense
4,823,251
5,202,066
10,025,317

Public Employees’ Retirement System (CalPERS)
General Information about the Pension Plans:
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the City’s Safety (police) costsharing multiple-employer defined benefit plan or the Miscellaneous (all other) Plan, agent multiple-employer
defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS),
which acts as a common investment and administrative agent for its participating member employers. Benefit
provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available
reports that include a full description of the pension plans regarding benefit provisions, assumptions and
membership information that can be found on the CalPERS website.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits
to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited
service, equal to one year of full-time employment. Members with five years of total service are eligible to retire
at age 50 to 62 with statutorily reduced benefits. For employees hired into a plan with the 1.5% at 65 formula,
eligibility for service retirement is age 55 with at least 5 years of services. PEPRA miscellaneous members
become eligible for service retirement upon attainment of age 52 with at least 5 years of service. All members
are eligible for non-duty disability benefits after 5 years of service. The death benefit is one of the following: The
Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. Safety members
can receive a special death benefit if the member dies while actively employed and the death is job-related. Fire
members may receive the alternate death benefit in lieu of the Basic Death Benefit or the 1957 Survivor Benefit
if the member dies while actively employed and has at least 20 years of total CalPERS service. The cost-of-living
adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

55
Packet Pg. 184

10.a

City of Campbell

The Plans’ provisions and benefits in effect for the measurement period ended June 30, 2020, are summarized as
follows:
Hire date
Normal benefit formula
Benefit vesting schedule
Benefit payments
Earliest retirement age
Monthly benefits, as a % of eligible compensation
Required employee contribution rates
Required employer contribution rates:
Normal cost rate
Employer portion of unfunded liability
Hire date
Normal benefit formula
Benefit vesting schedule
Benefit payments
Earliest retirement age
Monthly benefits, as a % of eligible compensation
Required employee contribution rates
Required employer contribution rates:
Normal cost rate
Employer portion of unfunded liability

Miscellaneous
On or After
2%@60
5 years of service
monthly for life
50
1.1% to 2.4%
7%

Prior to
2.5%@55
5 years of service
monthly for life
50
2.0% to 2.5%
7.75%
$

11.364%
2,190,073

$

25.540%
2,822,720

$

Safety
On or After
2%@50
5 years of service
monthly for life
50
2.0% to 2.7%
9.00%

Prior to
3%@50
5 years of service
monthly for life
50
3.00%
9.00%
$

11.364%
-

On or after
2%@62
5 years of service
monthly for life
52
1.0% to 2.5%
7.25%

$

19.214%
27,740

11.364%
On or after
2.7%@57
5 years of service
monthly for life
50
2.0% to 2.7%
13.00%

$

13.044%
28,461

Employees Covered
At June 30, 2020, the measurement date, the following employees were covered by the benefit terms for the
Miscellaneous Plan:
Miscellaneous
Inactive employees or beneficiaries currently receiving benefits
Inactive employees entitled but not yet receiving benefits
Active employees
Total

230
161
137
528

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

56
Packet Pg. 185

10.a

City of Campbell

Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution
rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July
1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual
actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the
costs of benefits earned by employees during the year, with an additional amount to finance any unfunded
accrued liability. The City is required to contribute the difference between the actuarially determined rate and
the contribution rate of employees. City contribution rates may change if plan contracts are amended. Payments
made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan
member contributions requirements are classified as plan member contributions.
Net Pension Liability
The City’s net pension liability for each Plan is measured as the total pension liability, less the pension plan’s
fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2020, using an
annual actuarial valuation as of June 30, 2019 rolled forward to June 30, 2021 using standard update
procedures. A summary of principal assumptions and methods used to determine the net pension liability is
shown below.
Actuarial Assumptions
The total pension liabilities in the June 30, 2019 actuarial valuations were determined using the following
actuarial methods and assumptions:

Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate
Inflation
Salary Increase
Mortality
Post Retirement Benefit Increase

Miscellaneous
June 30, 2019
June 30, 2020
Entry Age Normal
Cost Method

Safety
June 30, 2019
June 30, 2020
Entry Age Normal
Cost Method

7.15%
2.50%
(1)
(2)
(3)

7.15%
2.50%
(1)
(2)
(3)

(1) Varies by entry age and service.
(2) The mortality table used was developed based on CalPERS-specific data. The table
includes 15 years of mortality improvements using Society of Actuaries Scale 90% of
scale MP 2016. For more details on this table, please refer to the December 2017
experience study report (based on CalPERS demographic data from 1997 to 2015) that
can be found on the CalPERS website.
(3) Contract COLA up to 2.0% until Purchasing Power Protection Allowance Floor on
Purchasing Power applies, 2.50% thereafter.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

57
Packet Pg. 186

10.a

City of Campbell

Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block
method in which expected future real rates of return (expected returns, net of pension plan investment expense
and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS considered both short-term and long-term
market return expectations as well as the expected pension fund cash flows. Using historical returns of all the
funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10
years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for
both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of
return was set by calculating the rounded single equivalent expected return that arrived at the same present
value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected
rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for
assumed administrative expenses.

Asset Class
Global Equity
Global Fixed Income
Inflation Sensitive
Private Equity
Real Assets
Infrastructure and Forestland
Liquidity

Current Target
Allocation
50.0%
28.0%
0.0%
8.0%
13.0%
0.0%
1.0%
100.0%

Real Return Years
1 - 10 (a)
4.80%
1.00%
0.77%
6.30%
3.75%
0.00%
0.00%

Real Return Years
11+ (b)
5.98%
2.62%
1.81%
7.23%
4.93%
0.00%
-0.92%

(a) An expected inflation of 2.00% used for this period
(b) An expected inflation of 2.92% used for this period
Discount Rate
The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to
determine the discount rate assumed that contributions from plan members will be made at the current
member contribution rates and that contributions from employers will be made at statutorily required rates,
actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be
available to make all projected future benefit payments of current plan members. Therefore, the long-term
expected rate of return on plan investments was applied to all periods of projected benefit payments to
determine the total pension liability.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

58
Packet Pg. 187

10.a

City of Campbell

Changes in the Net Pension Liability
The changes in the net pension liability for the Miscellaneous Plan during the current fiscal year are as follows:

Balance at June 30, 2020

Total Pension
$
116,002,176

Increase (Decrease)
Plan Fiduciary Net
$
85,557,280

2,407,298
8,227,199
-

-

2,407,298
8,227,199
-

613,576
-

3,446,237
1,052,758
4,262,754
(120,615)

613,576
(3,446,237)
(1,052,758)
(4,262,754)
120,615

$

(5,507,392)
(2,611)
3,131,131

$

2,611
2,609,550

$

88,688,411

$

33,054,446

Changes in the Year
Service cost
Interest on the total pension liability
Changes in assumptions
Differences between expected and
actual experience
Contribution - employer
Contribution - employee
Net investment income
Administrative expenses
Benefit payments, including refunds
of employee contributions
Other miscellaneous income (expense)
Net changes

$

(5,507,392)
5,740,681

Balance at June 30, 2021

$

121,742,857

$

Net Pension
30,444,896

Proportionate Share of Net Pension Liability - Safety Plan
The City’s Safety Plan is included in the Safety Risk Pool administered by CalPERS in its Public Agency CostSharing Multiple Employer Defined Benefit Pension Plan (PERFC). As of the year-end, the City’s proportionate
share of the net pension liability for the Safety Risk Pool was as follows:

Proportionate
Share of
Net Pension
Liability
Safety Plan

$

31,167,715

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

59
Packet Pg. 188

10.a

City of Campbell

The City’s net pension liability for the Safety Plan is measured as the proportionate share of the net pension
liability. The net pension liability of the Plans is measured as of June 30, 2020, and the total pension liability for
each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019
rolled forward to June 30, 2021 using standard update procedures. The City’s proportionate share of the net
pension liability was based on a projection of the City’s long-term share of contributions to the pension plans
relative to the projected contributions of all participating employers, actuarially determined.
The City’s change in proportionate share of the net pension liability for the Plan as of the measurement dates
ended June 30, 2019 and 2020 was as follows:
Safety
0.47274%
0.46782%
-0.00492%

Proportion - Fiscal Year ended June 30, 2020
Proportion - Fiscal Year ended June 30, 2021
Change - Increase (decrease)

Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the net pension liability of the City for the Miscellaneous Plan and proportionate share of
net pension liability for the Safety Plan, calculated using the discount rate for each Plan, as well as what the
City’s net pension liability and proportionate share of net pension liability would be if it were calculated using a
discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

1% Decrease
Net Pension Liability

Miscellaneous
6.15%
$
48,784,903 $

Safety

Current Discount Rate
Net Pension Liability

$

7.15%
33,054,446 $

7.15%
31,167,715

1% Increase
Net Pension Liability

$

8.15%
20,021,538 $

8.15%
19,612,529

6.15%
45,249,195

Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued
CalPERS financial reports.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
For the year ended June 30, 2021, the City recognized an aggregate pension expense of $10,025,317. The City
recognized pension expense of $4,823,251 related to the Miscellaneous Plan and $5,202,066 related to the
Safety Plan. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:

Pension contributions subsequent
to measurement date
Difference between expected
Changes in assumptions
Difference between actual and
projected contribution
Change in proportion
Net difference between projected
and actual earnings
on pension plan investments

Miscellaneous
Deferred
Deferred
$ 4,821,385
738,383
-

$

Deferred

Safety
Deferred

-

$ 4,968,440
2,416,898
-

820,474
-

-

$ 6,380,242

$

$

Deferred

Total

(103,820)

$ 9,789,825
3,155,281
-

406,380
-

(548,138)

1,226,854
-

(548,138)

-

677,406

-

677,406

-

-

$ 8,469,124

(651,958)

$ 14,849,366

$

$

Deferred

$

(103,820)

(651,958)

$4,821,385 and $4,968,440 reported as deferred outflows of resources related to contributions subsequent to
the measurement date for the miscellaneous and safety plans, respectively, will be recognized as a reduction of
the net pension liability in the year ending June 30, 2022. Other amounts reported as deferred outflows of
resources and deferred inflows of resources related to pensions will be recognized as pension expense as
follows:

Year
Ending
June 30,
2022
2023
2024
2025

$

$

Miscellaneous
313,942
415,618
468,107
361,190
1,558,857

$

$

Safety
639,621
1,110,596
759,090
339,418
2,848,725

$

$

Total
953,563
1,526,214
1,227,197
700,608
4,407,582

Payable to the Pension Plans
At June 30, 2021, the City had no outstanding amount of contributions to the pension plans required for the
year ended June 30, 2021.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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City of Campbell

Deferred Compensation Plan
City employees may defer a portion of their compensation under a City sponsored Deferred Compensation Plan
created in accordance with Internal Revenue Code 457. Under this plan, participants are not taxed on the
deferred portion of their compensation until distributed to them; distributions may be made only at
termination, retirement, death or in an emergency as defined by the plan.
The laws governing deferred compensation plan assets require plan assets to be held by a Trust for the exclusive
benefit of plan participants and their beneficiaries. Since the assets held under these plans are not the City’s
property and are not subject to claims by general creditors of the City, they have been excluded from these
financial statements.

Note 10 - Other Retirement System
The Omnibus Budget Reconciliation Act of 1990 (OBRA) mandates that public sector employees who are not
members of their employer’s existing retirement system as of January 1, 1992 be covered by either Social
Security or an alternative plan. Effective July 1, 2004, the City contracted with the Public Agency Retirement
System (PARS), a defined contribution plan. This Plan covers employees that are part-time, seasonal or
temporary and all other employees that are not covered by another retirement system. All eligible employees
covered by the Plan are fully vested. Employer liabilities are limited to the amount of current contributions.
Under PARS, employees contribute 6.2% and the City contributes 1.3% of the employees’ salary each pay period.
For the fiscal year ended June 30, 2021, total contributions of $29,918 ($24,733 employee and $5,185 employer)
were made based on covered compensation of $399,190.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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City of Campbell

Note 11 - Post-Employment Benefits Plan
General Information about the OPEB Plan:
Plan Description
The City administers Retiree Award Program which provides medical insurance benefits on a reimbursement
basis to eligible retirees in accordance with various labor agreements. The City pays up to $325 per month for
retiree only medical insurance premiums or the actual cost of the retiree premium, whichever is less. Eligible
retirees must be retired from the City with at least 17 years of service with the City and be at least 50 years of
age.
The City has established a trust with the California Employers Retiree Benefit Trust, an agent multiple-employer
plan, for the purpose of holding assets accumulated for plan benefits. Copies of PERS’ annual financial reports
for its OPEB Trust may be obtained from its executive office at 400 “P” Street, Sacramento, California 95814.
Funding Policy
The contribution requirements of plan members and the City are established and may be amended by City
Council. The contribution required to be made under City Council and labor agreement requirements is based on
the most recent actuarial study using a 10-year phase-in option.
Employees Covered:
As of the June 30, 2020 measurement date, the following current and former employees were covered by the
benefit terms under the plan:

Inactive employees or beneficiaries currently receiving benefits
Inactive employees or beneficiaries entitled to but not yet receiving benefit payments
Active plan members

96
75
173
344

Contributions
The contribution requirements are established by the City and may be amended by City Council. The annual
contribution is based on the actuarially determined contribution. For the fiscal year ended June 30, 2021, the
City’s cash contributions were $115,548 in payments to the trust, $376,308 of cash benefits payments and an
estimated implied subsidy of $120,000 and administrative expenses paid outside the trust of $1,535 resulting in
payments of $613,391.
Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2020 and the total OPEB liability used to calculate the
net OPEB liability was determined by an actuarial valuation dated June 30, 2019. A summary of the principal
assumptions and methods used to determine the total OPEB liability is shown on the next page.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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City of Campbell

Actuarial Assumptions
The total OPEB liability in the June 30, 2019 actuarial valuation was determined using the following actuarial
assumptions, applied to all periods included in the measurement, unless otherwise specified:
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions
Discount Rate
Expected Long-Term Rate of Return
Inflation
Mortality, Retirement, Disability,
Termination
Mortality Improvement
Salary Increase
Medical Trend

June 30, 2019
June 30, 2020
Entry-Age Normal Cost Method
6.75%
6.75%
2.75%
CalPERS 1997-2015 Experience Study
Mortality projected fully generational with Scale MP-2019.
3.00% per annum, in aggregate.
Non-Medicare - 7.25% for 2021, decreasing to an ultimate rate of
4.0% in 2076 and later years.
Medicare - 6.3% for 2021, decreasing to an ultimate rate of 4.0% in
2076 and later years.

The actuarial assumptions used in the June 30, 2019 valuation were based on a standard set of assumptions the
actuary has used for similar valuations, modified as appropriate for the City.
Long Term Expected Rate of Return
The long-term expected rate of return was determined using a building-block method in which best- estimate
ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and
inflation) are developed for each major asset class. These ranges are combined to produce the long-term
expected rate of return by weighing the expected future real rates of return by the target asset allocation
percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major
asset class included in the OPEB plan’s target asset allocation as of year-end, are summarized in the following
table:

Asset Class

Global Equity
Global Fixed Income
Treasury Inflation Protection Securities
Real Estate Investment Trusts
Commodities
Total

Target
Allocation
59.00%
25.00%
5.00%
8.00%
3.00%
100.00%

Long-Term
Expected Real
Rate of Return
4.82%
1.47%
1.29%
3.76%
0.84%

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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Packet Pg. 193

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City of Campbell

Discount Rate
The discount rate used to measure the total OPEB liability was 6.75%. The projection of cash flows used to
determine the discount rate assumed that City’s contributions will be made at rates equal to the actuarially
determined contribution rates. Based on those assumptions, the OPEB’s fiduciary net position was projected to
be available to make all projected OPEB payments for current active and inactive employees and beneficiaries.
Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of
projected benefit payments to determine the total OPEB liability.
Changes in the Net OPEB Liability
Increase (Decrease)

Balance at June 30, 2019 (measurement date)
Changes recognized for year
Service cost
Interest
Contributions
Employer - explicit subsidy
Employer - implicit subsidy
Net investment income
Administrative expenses
Benefit payments
Net changes
Balance at June 30, 2020 (measurement date)

Total OPEB
Liability
$
8,608,828

Plan Fiduciary
Net Position
$ 4,754,101

Net OPEB
Liability
$ 3,854,727

331,712
587,481

-

331,712
587,481

(474,260)
444,933
9,053,761

530,871
116,000
169,139
(3,830)
(474,260)
$
337,920
$ 5,092,021

(530,871)
(116,000)
(169,139)
3,830
$
107,013
$ 3,961,740

$
$

Sensitivity of the Net OPEB Liability to Changes in the Discount Rate
The following presents the net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it
were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the
current discount rate:

Discount Rate - 1%
(5.75%)
$
5,029,238

Current Discount Rate
(6.75%)
$
3,961,740

Discount Rate + 1%
(7.75%)
$
3,066,472

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

65
Packet Pg. 194

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City of Campbell

Sensitivity of the Net OPEB Liability to Changes in Health-Care Cost Trend Rates
The following presents the net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it
were calculated using healthcare cost trend rates that are 1-percentage point lower or 1-percentage point
higher than the current healthcare cost trend rates:
1% Decrease (6.25% NonMedicare/5.25% Medicare
decreasing to 3.00% NonMedicare/3.00% Medicare)
$

3,337,642

Current Healthcare Cost Trend
Rates (7.25% NonMedicare/6.25% Medicare
decreasing to 4.00% NonMedicare/4.00 Medicare)
$
3,961,740

1% Increase (8.25% NonMedicare/7.25% Medicare
decreasing to 5.00% NonMedicare/5.00% Medicare)
$

4,732,173

OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB:
For the year ended June 30, 2021, the City recognized OPEB expense of $554,376. At June 30, 2021, the City
reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following
sources:

Employer contributions made subsequent
to the measurement date

Deferred Outflows of
Resources

Deferred Inflows of
Resources

$

$

Differences between expected and actual experience
Changes in assumptions
Net differences between projected and
actual earnings on plan investments
Total

$

613,391

-

-

(268,241)
(29,037)

105,072

-

718,463

$

(297,278)

$613,391 reported as deferred outflows of resources related to contributions subsequent to the measurement
date will be recognized as a reduction of the net OPEB liability in the year ending June 30, 2022. Other amounts
reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized
as OPEB expense as follows:
Fiscal Year Ended
2022
2023
2024
2025
2026
Thereafter

Deferred Outflows/(Inflows)
$
(47,823)
(31,147)
(24,660)
(29,118)
(59,458)
$
(192,206)

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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City of Campbell

Note 12 - Risk Management
General Liability
Risk management activity for City exposure to torts (general liability) is accounted for as a liability on the
Statement of Net Position. The City is self-insured for the first $100,000 of liability for each occurrence, and the
excess (up to $20,000,000) is covered through the City’s participation in the Pooled Liability Assurance Network
Joint Powers Authority (PLAN JPA) general liability risk pool. PLAN JPA also provides $1,000,000 of employee
theft coverage in the excess of the City’s $5,000 deductible. Over the past three years, no claims exceeded the
coverages above.
PLAN JPA pool consists of twenty-eight member agencies within the San Francisco Bay Area. The stated purpose
of the PLAN JPA pool is to provide certain levels of liability insurance coverage, claims management, risk
management services, and legal defense to each participating city within the pool.
Each city was required to make an initial deposit premium based on an actuarial study of each City’s risk
exposure. The premium consists of a risk portion and administrative portion. The premium is revised each year
based on claims experience and risk exposure.
Workers’ Compensation
The City has a risk financing fund to account for work related injuries and accidents to City employees. This fund
is accounted for as an internal service fund in which assets are set aside for claim payments. Under the
California Workers’ Disability and Compensation laws, the City, as an employer, is permissibly self-insured for
the first $1,000,000 of claims arising from each occurrence. The City obtains excess Workers’ Compensation
insurance through a policy up to statutory limits. A premium is charged to each fund and program that budgets
for part-time or full-time employees. The total charge allocated is based upon the percentage of each fund’s
current-year payroll as it relates to total payroll of the City.
Liabilities of the fund are reported when it is probable that a loss has occurred, and the amount of the loss can
be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported
(IBNR). Claims liabilities are calculated considering the effects of inflation, recent claim settlement trends
including frequency and number of payouts and other economic and social factors. For the past three fiscal
years, no claims were settled in excess of commercial insurance coverage.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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City of Campbell

City’s Claims Liabilities
The City’s liability for uninsured claims was estimated by management based on prior year claims experience, as
follows:

Balance as of July 1, 2019
Liability for current year fiscal claims
Increase (decrease) in estimated liability
Claims paid
Balance as of June 30, 2020

$

Balance as of July 1, 2020
Liability for current year fiscal claims
Increase (decrease) in estimated liability
Claims paid
Balance as of June 30, 2021

$

$

$

General
Liability
213,524
106,119
(83,359)
(27,444)
208,840
208,840
103,822
44,935
(111,494)
246,103

Workers'
Compensation
$
3,128,462
519,830
(37,270)
(268,234)
$
3,342,788
$

$

3,342,788
519,641
211,490
(487,202)
3,586,717

$

$
$

$

Total
3,341,986
625,949
(120,629)
(295,678)
3,551,628
3,551,628
623,463
256,425
(598,696)
3,832,820

Note 13 - Joint Powers Agreements
Congestion Management Agency
The Congestion Management Agency (CMA) was formed in 1991 by a joint exercise of powers agreement
between the County of Santa Clara and each of the cities of Santa Clara County for the purpose of preparing,
implementing, and administering a traffic congestion management plan pursuant to California Government
Code Section 66531.
The CMA financial statements are included as part of the Special Fund of the Santa Clara Valley Transportation
Authority. Audited financial statements may be obtained at 3331 N. First Street, Building B-2, San Jose, California
95134-1927.
Silicon Valley Animal Control Authority
The City is a member of Silicon Valley Animal Control Authority (SVACA), established in 2000 to deliver animal
control services. SVACA provides its own field services and has an agreement with the Humane Society of Santa
Clara Valley to provide facilities, personnel, shelter, and animal services. SVACA is governed by a Board of
Directors consisting of representatives from member cities.
During the fiscal year ended June 30, 2021, the City contributed $308,530 to SVACA for field services and
sheltering costs. Audited financial statements are available from SVACA at 2340-A Walsh Avenue, Santa Clara,
California 95051.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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City of Campbell

West Valley Solid Waste Management Authority
The West Valley Solid Waste Management Authority (WVSWMA) was formed on October 1, 1997 to implement
and administer the West Valley Solid Waste Management Plan, manage rate studies, and negotiate the related
contracts for member’s entities.
WVSWMA includes the Cities of Campbell, Monte Sereno, Saratoga, and the Town of Los Gatos. The City of
Campbell maintains the financial records and provides accounting services for WVSWMA. Audited financial
statements are available from the City of Campbell.
California Municipal Finance Authority
The California Municipal Finance Authority (CMFA) was created to assist local governments, non-profit
organizations and business with the issuance of taxable and tax-exempt bonds aimed at improving the standards
of living in California. In order for the CMFA to have the authority to serve as the issuer of the bonds for the
rehabilitation of a project within the City limits, it was necessary for the City to become a member of the CMFA.
The City has no obligation with respect to the bonds issued by the CMFA, and the City has the right to withdraw
from the Joint Exercise of Powers Agreement upon written notice to the Board of Directors of the CMFA.

Note 14 - Rental Income from Use of City Property
The City leases a portion of the space at its Community Center. Rental income from leases and facility rentals
during the fiscal year ended June 30, 2021 amounted to $1,628,245. Major tenants include Delphi Academy, Old
Orchard School, Casa DiMir Montessori, Santa Clara County Office of Education, and West Valley College.
Minimum future lease rental commitments at June 30, 2021 are as follows:
Fiscal Year Ended
2022
2023
2024

$

$

Rental Income
1,509,847
164,748
26,841
1,701,436

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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City of Campbell

Note 15 - Contingent Liabilities
Litigation
The City is subject to litigation arising in the normal course of business. In the opinion of the City attorney, there
is no pending litigation which is likely to have a material adverse effect on the financial position of the City.
Grant Programs
The City participates in Federal and State grant programs. The amounts received or receivable from granting
agencies are subject to audit adjustment by grantor agencies. Any disallowed claims, including amounts already
collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures that may be
disallowed by the granting agencies cannot be determined at this time, although the City expects such amounts,
if any, to be immaterial.
Annexation of Territory
On May 1, 2013, the City annexed approximately 103 acres from the County of Santa Clara and 24 acres from
the City of San Jose as part of a territorial reorganization between these entities. As a condition to the
reorganization of territory from the City of San Jose to the City, the City entered into a 40-year agreement with
the City of San Jose to provide it with compensation for future net revenues it has given up as a result of the
territorial reorganization. Under the terms of the agreement, the City is committed to make annual payments to
San Jose based on an initial base amount for the first five years, effective fiscal year 2013-14. This base amount
is subject to adjustment if certain conditions are met. In the sixth year, and every subsequent fifth year
thereafter, the payment is to be adjusted by an agreed upon formula that calculates the increase/decrease in
net revenues, as defined in the agreement, as a percentage, and applies it to the base payment resulting in a
revised based payment amount for the ensuing five-year period. Other provisions call for a recalculation of the
revised base payment in between calculation dates if certain economic conditions are met. The City expects its
annual payment amount to be approximately $230,042 through fiscal 2020-21, however if certain conditions are
met, this annual amount may be adjusted.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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City of Campbell

Note 16 - Successor Agency
Capital Assets
Capital assets of the Successor Agency as of June 30, 2021 consisted of the following:

Capital assets, not being depreciated
Land
Total capital assets, not
being depreciated

Balance at
July 1,2020
$

7,123,531

Additions
$

Deletions
-

$

-

Reclassification

Balance at
June 30,2021

$

$

-

7,123,531

7,123,531

-

-

-

7,123,531

Capital assets, being depreciated
Buildings and improvements
Other improvements
Total capital assets,
being depreciated

18,939,961
11,805,911

-

-

-

18,939,961
11,805,911

30,745,872

-

-

-

30,745,872

Less accumulated depreciation for
Buildings and improvements
Other improvements
Total accumulated depreciation

(10,800,161)
(10,215,661)
(21,015,822)

(309,152)
(388,368)
(697,520)

-

-

(11,109,313)
(10,604,029)
(21,713,342)

Total capital assets,
being depreciated, net

9,730,050

(697,520)

-

-

9,032,530

Governmental Activities
capital assets, net

$ 16,853,581

$ (697,520)

-

$ 16,156,061

$

-

$

Long-term Liabilities
Long-term liabilities of the Successor Agency as of June 30, 2021 consisted of the following:

2016 Tax Allocation Refunding Bonds

Balance
July 1,2020
$ 18,625,000

Additions
$
-

Deletions
$ (1,200,000)

Balance
June 30,2021
$ 17,425,000

Due Within
One Year
$ 1,375,000

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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City of Campbell

Advances from the City of Campbell
The City has advanced funds to the former redevelopment agency under the terms of a Third Amended and
Restated Indebtedness Agreement. Principal was payable out of the excess of tax increment revenues over
other similar liabilities and agreements. The Campbell Redevelopment Agency was dissolved on January 31,
2012 and the advance liability was transferred to the Successor Agency to be paid as an enforceable obligation.
This advance was refunded in August 2016 with proceeds from the 2016 Tax Allocation Refunding Bonds issued
by the Successor Agency of the former Campbell Redevelopment Agency. The proceeds repaid to the City were
utilized by the City to refund a portion of the 1997 Refunding Certificates of Participation and a portion of the
2002 Refunding Certificates of Participation as described in Note 6.
2016 Tax Allocation Refunding Bonds
Concurrently with the issue of the 2016 Refunding Lease Revenue Bonds, the City of Campbell Successor Agency
issued Tax Allocation Refunding Bonds, Series 2016 in the aggregate principal amount of $22,705,000. These
bonds were private placement bonds that pay interest at a rate from 1.825% to 2.15% payable semiannually on
April 1 and October 1 commencing on April 1, 2017. The proceeds from the Tax Allocation Refunding Bonds,
Series 2016 were used to prepay the 2002 RDA Tax Allocation Bonds, Series A, to prepay the 2005 RDA Tax
Allocation Bonds, Series A, to prepay a portion of the 1997 Refunding Certificates of Participation and the 2002
Refunding Certificates of Participation, and to pay the cost of issuing the bonds.
The annual debt service requirements to amortize the 2016 Tax Allocation Refunding Bonds outstanding at June
30, 2021 are as follows:

Year Ending
June 30,
2022
2023
2024
2025
2026
2027-2031
Total

$

$

Principal
1,375,000
1,555,000
1,595,000
1,630,000
1,660,000
9,610,000
17,425,000

$

$

Interest
365,150
334,192
300,984
266,871
232,066
614,369
2,113,632

$

$

Total
1,740,150
1,889,192
1,895,984
1,896,871
1,892,066
10,224,369
19,538,632

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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City of Campbell

Note 17 - Restatement of Prior Year Net Position
As of July 1, 2020, the city adopted GASB Statement No. 84, Fiduciary Activities (GASB 84). As a result of the
implementation of GASB 84, the city has reclassified its custodial funds previously reported without net position.
The following table describes the effects of the implementation on beginning net position.
Custodial
Funds

Net position - Beginning
Reclassification of agency funds to custodial funds

$

1,954,579

Net position - Beginning as restated

$ 1,954,579

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Financial Statements
June 30, 2021

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Required Supplementary Information
June 30, 2021

City of Campbell

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

10.a

eidebailly.com

Packet Pg. 203

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

10.a

Packet Pg. 204

10.a

City of Campbell

Fiscal Year ended

June 30, 2021

June 30, 2020

June 30, 2019

June 30, 2018

June 30, 2017

June 30, 2016

June 30, 2015

Measurement period ended

June 30, 2020

June 30, 2019

June 30, 2018

June 30, 2017

June 30, 2016

June 30, 2015

June 30, 2014

$

$

$

$

2,334,869
7,134,146
166,228
5,879,356
(4,314,617)

$ 1,958,173
6,827,812
(487,339)
(4,673,560)

$ 1,794,374
6,544,912
(413,601)
(1,598,990)
(3,798,085)

$ 1,803,589
6,237,266
(3,467,485)

Total Pension Liability:
Service cost
Interest on total pension liability
Differenc General Revenues
Changes in assumptions
Changes in benefits
Benefit payments

2,407,298
8,227,199
613,576
(5,507,392)

2,335,864
7,839,384
1,563,454
(5,293,752)

2,318,339
7,392,762
(487,309)
(809,156)
(4,779,950)

Net Change in Total Pension Liability

5,740,681

6,444,950

3,634,686

11,199,982

3,625,086

2,528,610

4,573,370

Total Pension Liability - Beginning of Year

116,002,176

109,557,226

105,922,540

94,722,558

91,097,472

88,568,862

83,995,492

$ 121,742,857

$ 116,002,176

$ 109,557,226

$ 105,922,540

$ 94,722,558

$ 91,097,472

$ 88,568,862

$

$

$

$

2,424,792
920,368
7,735,412
(103,210)
(4,314,617)
-

$ 2,168,070
903,290
518,527
(43,290)
(4,673,560)
-

$ 1,811,356
818,954
1,566,471
(12,655)
(79,967)
(3,798,085)
-

$ 1,592,734
869,838
10,321,563
(3,467,485)
-

Total Pension Liability - End of Year
Plan Fiduciary Net Position:
Contributions - employer
Contributions - employee
Net investment income
Plan to plan resource movement
Administrative expenses
Benefit payments
Other miscellaneous income/expenses

3,446,237
1,052,758
4,262,754
(120,615)
(5,507,392)
(2,611)

3,062,946
1,050,023
5,242,422
(58,198)
(5,293,752)
189

2,683,458
1,040,310
6,387,875
(189)
(119,314)
(4,779,950)
(226,579)

Net Change in Plan Fiduciary Net Position

3,131,131

4,003,630

4,985,611

6,662,745

(1,126,963)

306,074

9,316,650

Plan Fiduciary Net Position - Beginning of Year

85,557,280

81,553,650

76,568,039

69,905,294

71,032,257

70,726,183

61,409,533

Plan Fiduciary Net Position - End of Year (b)

$ 88,688,411

$ 85,557,280

$ 81,553,650

$ 76,568,039

$ 69,905,294

$ 71,032,257

$ 70,726,183

Net Pension Liability - Ending (a) - (b)

$ 33,054,446

$ 30,444,896

$ 28,003,576

$ 29,354,501

$ 24,817,264

$ 20,065,215

$ 17,842,679

72.85%

73.75%

74.44%

72.29%

73.80%

77.97%

79.85%

$13,742,363

$13,302,927

$12,620,931

$12,359,036

$11,526,124

$10,550,178

$9,939,320

240.53%

238.95%

221.88%

237.51%

215.31%

190.19%

179.52%

Plan's fiduciary net position as a percentage of
the plan's total pension liability
Covered payroll
Net pension liability as percentage of coverd payroll

Notes to Schedule:
Changes in Assumptions:
From fiscal year June 30, 2015 to June 30, 2016:
The discount rate of 7.50% used for the June 30, 2014 measurement date was net of administrative expenses. The
discount rate of 7.65% used for the June 30, 2015 measurement date is without reduction of pension plan
administrative expense.
From fiscal year June 30, 2017 to June 30, 2018:
The discount rate was reduced from 7.65% to 7.15%.
* - Fiscal year 2015 was the 1st year of implementation.

See Notes to Required Supplementary Information

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Schedule of Changes in the Pension Liability and Related Ratios – CalPERS Miscellaneous Plan
Last Ten Fiscal Years*

74
Packet Pg. 205

10.a

Fiscal Year ended

2021

2020

2019

2018

2017

2016

2015

Actuarially determined contribution

$ 3,446,237

$ 3,062,946

$ 2,683,458

$ 2,424,792

$ 2,168,070

$ 1,811,356

$ 1,592,734

Contributions in relation to the actuarially
determined contributions

(3,446,237)

(3,062,946)

(2,683,458)

(2,424,792)

(2,168,070)

(1,811,356)

(1,592,734)

Contribution deficiency (excess)

$

Covered payroll

$13,359,291

$13,742,363

$13,302,927

$12,620,931

$12,359,036

$11,526,124

$10,550,178

25.80%

22.29%

20.17%

19.21%

17.54%

15.72%

15.10%

Contributions as a percentage of covered payroll

-

$

-

$

-

$

-

$

-

$

-

$

-

Notes to Schedule:
Changes in Assumptions:
From fiscal year June 30, 2016 to June 30, 2017:
The discount rate was reduced from 7.65% to 7.15%.
* - Fiscal year 2015 was the 1st year of implementation.

See Notes to Required Supplementary Information

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written

City of Campbell

Schedule of Pension Contributions – CalPERS Miscellaneous Plan
Last Ten Fiscal Years*

75
Packet Pg. 206

10.a

Fiscal Year ended

June 30, 2021

June 30, 2020

June 30, 2019

June 30, 2018

June 30, 2017

June 30, 2016

June 30, 2015

Measurement period ended

June 30, 2020

June 30, 2019

June 30, 2018

June 30, 2017

June 30, 2016

June 30, 2015

June 30, 2014

0.46782%

0.47274%

0.48183%

0.47999%

0.50062%

0.52828%

0.52660%

$31,167,715

$29,511,142

$28,271,751

$28,680,686

$25,928,666

$21,767,656

$19,752,687

$6,137,525

$6,194,278

$6,180,899

$5,832,083

$5,370,852

$5,168,789

$5,062,342

Net pension liability as a percentage
of covered payroll

507.82%

476.43%

457.41%

491.77%

482.77%

421.14%

390.19%

Fiduciary net position as a percentage of the
plan's total pension liability

73.12%

73.37%

73.39%

71.74%

72.69%

77.27%

78.83%

Proportion of the net pension liability
Proportionate share of the
net pension liability
Covered payroll

Notes to Schedule:
Changes in Assumptions:
From fiscal year June 30, 2016 to June 30, 2017:
The discount rate was reduced from 7.65% to 7.15%.
* - Fiscal year 2015 was the 1st year of implementation.

See Notes to Required Supplementary Information

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written

City of Campbell

Schedule of Proportionate Share of the Net Pension Liability – CalPERS Safety Plans
Last Ten Fiscal Years*

76
Packet Pg. 207

10.a

Fiscal Year ended
Actuarially determined contribution

2021
$

Contributions in relation to the
actuarially determined contributions
Contribution deficiency (excess)
Covered payroll
Contributions as a percentage
of covered payroll

2020

4,968,440

$

(4,968,440)
$

-

2019

3,858,649

$

(3,858,649)
$

-

2018

3,579,757

$

(3,579,757)
$

-

2017

3,180,698

$

(3,180,698)
$

-

2016

2,928,596

$

(2,928,596)
$

-

2015

2,610,566

$

(2,610,566)
$

-

2,079,597
(2,079,597)

$

-

$6,646,761

$6,137,525

$6,194,278

$6,180,899

$5,832,083

$5,370,852

$5,168,789

74.75%

62.87%

57.79%

51.46%

50.22%

48.61%

40.23%

Notes to Schedule:
Changes in Assumptions:
From fiscal year June 30, 2016 to June 30, 2017:
The discount rate was reduced from 7.65% to 7.15%.
* - Fiscal year 2015 was the 1st year of implementation.

See Notes to Required Supplementary Information

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written

City of Campbell

Schedule of Pension Contributions – CalPERS Safety Plan
Last Ten Fiscal Years*

77
Packet Pg. 208

10.a

City of Campbell

Fiscal Year ended

6/30/2021

6/30/2020

6/30/2019

6/30/2018

Measurement period ended

6/30/2020

6/30/2019

6/30/2018

6/30/2017

$

$

$

$

Total OPEB Liability:
Service cost
Interest on total OPEB liability
Actual vs. expected experience
Assumption changes
Benefit payments
Net Change in Total OPEB Liability
Total OPEB Liability - Beginning of Year
Total OPEB Liability - End of Year (a)
Plan Fiduciary Net Position:
Contributions - employer
Net investment income
Administrative expenses
Benefit payments
Net Change in Plan Fiduciary Net Position
Plan Fiduciary Net Position - Beginning of Year
Plan Fiduciary Net Position - End of Year (b)
Net OPEB Liability - Ending (a) - (b)

331,712
587,481
(474,260)
444,933
8,608,828
9,053,761

329,653
549,781
(408,022)
471,412
8,019,262
8,490,674

320,051
518,912
(374,490)
464,473
7,554,789
8,019,262

646,871
169,139
(3,830)
(474,260)
337,920
4,754,101
5,092,021

675,398
261,853
(2,124)
(388,140)
546,987
4,207,114
4,754,101

1,566,022
255,576
(5,460)
(408,022)
1,408,116
2,798,998
4,207,114

829,490
251,971
(1,332)
(374,490)
705,639
2,093,359
2,798,998

$ 3,961,740

$ 3,854,727

$ 4,283,560

$ 5,220,264

56.24%

55.22%

49.55%

34.90%

$23,681,909

$22,349,167

$22,223,899

$21,017,236

16.73%

17.25%

19.27%

24.84%

Plan fiduciary net position as a percentage of the
total OPEB Liability
Covered employee payroll

339,543
582,939
(375,537)
(40,651)
(388,140)
118,154
8,490,674
8,608,828

Net OPEB Liability as percentage of covered payrol
Notes to Schedule:
Changes in Assumptions:
From fiscal year June 30, 2017 to June 30, 2018:
The discount rate was reduced from 7.25% to 6.75%.
* - Fiscal year 2018 was the 1st year of implementation.

See Notes to Required Supplementary Information

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Schedule of Changes in the Net OPEB Liability and Related Ratios
Last Ten Fiscal Years*

78
Packet Pg. 209

10.a

City of Campbell

Fiscal Year ended

June 30, 2021

June 30, 2020

June 30, 2019

June 30, 2018

Actuarially determined contribution

$

$

$

629,000

$ 1,038,000

(675,398)

(1,566,022)

Contributions in relation to the actuarially
determined contributions

610,000
(613,391)

(646,871)

Contribution deficiency (excess)

$

Covered employee payroll

$23,360,322

$23,681,909

$22,349,167

$22,223,899

2.63%

2.73%

3.02%

7.05%

Contributions as a percentage of covered payroll

(3,391)

642,000

$

(4,871)

$

(46,398)

$

(528,022)

Notes to Schedule:
Changes in Assumptions:
From fiscal year June 30, 2017 to June 30, 2018:
The discount rate was reduced from 7.25% to 6.75%.
* - Fiscal year 2018 was the 1st year of implementation.

See Notes to Required Supplementary Information

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Schedule of OPEB Contributions
Last Ten Fiscal Years*

79
Packet Pg. 210

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

10.a

Packet Pg. 211

10.a

City of Campbell

Revenues
Property taxes
Sales and use taxes
Other taxes
Licenses and permits
Fines and forfeitures
Investment income
Rents and leases
Intergovernmental
Charges for services
Miscellaneous
Total Revenues

Budgeted Amounts
Original
Final

Actual

Variance with
Final Budget Positive
(Negative)

$ 17,481,100
14,172,118
8,117,414
3,265,000
175,000
384,400
2,828,400
900,075
4,332,526
922,735
52,578,768

$ 17,225,206
13,153,960
6,216,201
2,034,000
44,001
384,400
1,812,100
5,562,920
2,807,982
235,178
49,475,948

$ 17,950,698
14,478,163
6,375,526
4,493,838
547,469
(8,137)
1,927,211
914,806
1,762,593
162,023
48,604,190

Expenditures
General government
City council
City manager
City clerk
Human resources
Accounting
Non-departmental finance
COVID response
Legal services
Total general government

384,977
796,037
485,335
1,223,136
1,762,023
1,335,751
500,000
562,800
7,050,059

384,977
784,678
449,567
1,135,832
1,780,793
1,602,329
250,000
534,628
6,922,804

310,840
845,740
339,330
1,262,118
1,783,486
2,034,590
108,923
577,601
7,262,628

74,137
(61,062)
110,237
(126,286)
(2,693)
(432,261)
141,077
(42,973)
(339,824)

Recreation
Community services and administration
Senior citizens nutrition program
Adult services
Campbell community center
Museum services
Theater
Sports, aquatics and fitness
Trips, tours and classes
Total recreation

366,925
217,113
553,483
1,313,477
353,964
748,469
820,933
962,104
5,336,468

337,083
215,979
353,629
1,186,641
333,520
480,435
675,388
623,951
4,206,626

180,259
221,063
339,322
1,223,881
321,897
451,367
714,129
566,092
4,018,010

156,824
(5,084)
14,307
(37,240)
11,623
29,068
(38,741)
57,859
188,616

Community development
Community development administration
Current planning
Policy development
Building
Economic development
Total community development

536,017
963,774
171,471
1,354,319
204,705
3,230,286

573,183
808,434
706,409
1,221,591
191,145
3,500,762

560,415
722,700
227,028
1,044,497
134,441
2,689,081

12,768
85,734
479,381
177,094
56,704
811,681

See Notes to Required Supplementary Information

$

725,492
1,324,203
159,325
2,459,838
503,468
(392,537)
115,111
(4,648,114)
(1,045,389)
(73,155)
(871,758)

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Budgetary Comparison Schedule – General Fund
Fiscal Year Ended June 30, 2021

80
Packet Pg. 212

10.a

City of Campbell

Public safety
Police administration
Communications
Records
Special enforcement services
Field services
Fire protection services
Total public safety

Budgeted Amounts
Original
Final
$ 1,435,559
2,704,444
1,382,253
4,711,192
9,996,481
9,552,487
29,782,416

1,430,209
2,728,202
1,315,803
4,289,525
10,073,004
9,552,487
29,389,230

1,315,946
2,675,477
1,415,004
4,559,546
11,530,341
9,556,560
31,052,874

709,405
417,918
1,386,421
967,621
605,530
1,466,101
5,552,996

682,367
413,099
1,304,875
1,052,073
597,712
1,420,645
5,470,771

657,388
374,019
1,215,846
934,405
563,400
1,299,620
5,044,678

24,979
39,080
89,029
117,668
34,312
121,025
426,093

Total expenditures

50,952,225

49,490,193

50,067,271

(577,078)

Excess (deficiency) of revenues
over (under) expenditures

1,626,543

(14,245)

(1,463,081)

(1,448,836)

1,248,626
(4,182,007)

3,144,688
(5,730,059)

5,364,551
(5,257,528)

2,219,863
472,531

(2,933,381)

(2,585,371)

107,023

2,692,394

Net change in fund balance

(1,306,838)

(2,599,616)

(1,356,058)

1,243,558

Fund balance at beginning of year

22,272,508

22,272,508

22,272,508

-

$ 20,965,670

$ 19,672,892

$ 20,916,450

Public works
Public works administration
Transportation engineering
Engineering
Land development/environment programs
Maintenance administration
Building maintenance
Total Public works

Other financing sources (uses)
Transfers in
Transfers out
Total other
financing sources (uses)

Fund balance at end of year

See Notes to Required Supplementary Information

$

Actual

Variance with
Final Budget Positive
(Negative)
$

$

114,263
52,725
(99,201)
(270,021)
(1,457,337)
(4,073)
(1,663,644)

1,243,558

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Budgetary Comparison Schedule – General Fund
Fiscal Year Ended June 30, 2021

81
Packet Pg. 213

10.a

City of Campbell

Revenues
Investment income
Miscellaneous revenue
Total Revenues

Budgeted Amounts
Original
Final
$

18,000
50,000

$

18,000
50,000

Actual
$

23,637
-

Variance with
Final Budget Positive
(Negative)
$

5,637
(50,000)

68,000

68,000

23,637

(44,363)

Expenditures
Current
Community development

265,679

265,012

179,881

85,131

Net change in fund balance

(197,679)

(197,012)

(156,244)

40,768

Fund balance at beginning of year

9,061,537

9,061,537

9,061,537

-

$ 8,863,858

$ 8,864,525

$ 8,905,293

Fund balance at end of year

See Notes to Required Supplementary Information

$

40,768

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Budgetary Comparison Schedule – Housing Assets Special Revenue Fund
Fiscal Year Ended June 30, 2021

82
Packet Pg. 214

10.a

City of Campbell

Revenues
Investment income
Intergovernmental

Budgeted Amounts
Original
Final
$

6,086,965

Total Revenues

$

(5,219)
4,566,230

$

(5,219)
(1,632,949)

6,199,179

4,561,011

(1,638,168)

-

102,000

-

102,000

6,086,965

6,097,179

4,561,011

(1,536,168)

(6,086,965)

(9,895,874)

(7,184,451)

2,711,423

(6,086,965)

(9,895,874)

(7,184,451)

2,711,423

-

(3,798,695)

(2,623,440)

1,175,255

1,199,043

1,199,043

1,199,043

-

$ 1,199,043

$ (2,599,652)

$ (1,424,397)

$ 1,175,255

Excess (deficiency) of revenues
over (under) expenditures

Net change in fund balance
Fund balance at beginning of year
Fund balance at end of year

6,199,179

Actual

6,086,965

Expenditures
Current
Public works

Other financing sources (uses)
Transfers out
Total other
financing sources (uses)

$

Variance with
Final Budget Positive
(Negative)

See Notes to Required Supplementary Information

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Budgetary Comparison Schedule – Other Grants Special Revenue Fund
Year Ended June 30, 2021

83
Packet Pg. 215

10.a

City of Campbell

Revenues
Intergovernmental

Actual

Variance with
Final Budget Positive
(Negative)

-

$ 2,214,670

$ 2,214,670

-

-

2,214,670

2,214,670

Budgeted Amounts
Original
Final
$

-

Total Revenues

$

Other financing sources (uses)
Transfers out
Total other
financing sources (uses)

-

-

(2,214,670)

2,214,670

-

-

(2,214,670)

(2,214,670)

Net change in fund balance

-

-

-

-

Fund balance at beginning of year

-

-

-

-

Fund balance at end of year

See Notes to Required Supplementary Information

$

-

$

-

$

-

$

-

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Budgetary Comparison Schedule – ARPA Special Revenue Fund
Year Ended June 30, 2021

84
Packet Pg. 216

10.a

City of Campbell

Note 1 -

Budgets and Budgetary Data

The City adopts a budget annually for General, Special Revenue, Capital Projects and Debt Service Funds. This
budget is effective July 1 for the ensuing fiscal year. From the effective date of the budget, which is adopted by
the City Council and controlled by each department head, the amounts stated therein as proposed expenditures
become appropriations to the various City departments. The legal level of budgetary control is at the total
department level. For the General Fund, budgetary comparisons for line operating departments are presented
and supporting departments, Finance and City Manager are combined as General Government. All
appropriations lapse at year-end. During the fiscal year, supplemental adjustments to appropriations were
adopted by City Council and have been included in the budget versus actual statements.
Annual budgets are adopted on a basis consistent with generally accepted accounting principles, except for the
Museum and Adult Center and Community Development Block Grant Special Revenue Funds for which no
budget was adopted in the current fiscal year. Accordingly, no budgetary comparison for these funds are
presented in the financial statements.
Under encumbrance accounting, purchase orders, contracts and other commitments of the expenditures are
recorded in order to reserve that portion of the applicable appropriation. Encumbrance accounting is employed
as an extension of the formal budgetary process. Encumbrances outstanding at year-end lapse and must be reappropriated as part of the following year budget.
Excess of Expenditures over Appropriations
Expenditures exceeded budgeted appropriations in the following funds:

Major Fund
General Fund - General Government
General Fund - Public Safety

Final
Budget
$

6,922,804
29,389,230

Variance with
Final Budget

Actual
$

7,262,628
31,052,874

$

(339,824)
(1,663,644)

Budgetary Results Reconciled to GAAP
Grant revenues received in advance are recognized on the budgetary basis financial schedules, but are deferred
and not recognized as revenue on GAAP basis financial statements. This reconciliation causes variances in
recognizing revenue from the prior year in the current year. Additionally, year-end encumbrances are
recognized as the equivalent of expenditures in the budgetary basis financial schedules, while encumbered
amounts are not recognized as expenditures on GAAP basis.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Notes to Required Supplementary Information
Fiscal Year Ended June 30, 2021

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Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

10.a

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Supplementary Information
June 30, 2021

City of Campbell

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

10.a

eidebailly.com

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10.a

City of Campbell

Other Governmental Special Revenue Funds
Gas Tax
Accounts for revenues and expenditures pertaining to the construction and maintenance of City streets.
Vehicle Impact Fees
Accounts for revenues and expenditures pertaining to street maintenance.
Parkland Dedication Fees
Accounts for Quimby Act monies received from developers and records expenditures related to development of
designated areas.
Lighting and Landscaping District
Accounts for revenues and expenditures providing for City street lighting and landscaping.
Community Development Block Grant
Accounts for Federal Block Grant Funds used for community development, such as low-and-moderate
rehabilitation grants and loans.
Drug Enforcement Revenue
Accounts for revenues received through drug related asset seizures and any drug related convictions.
Environmental Services
Accounts for revenues received from developers and franchised garbage collection to be utilized for solid waste
management and storm drain improvements.
Supplemental Law Enforcement
Accounts for revenues and expenditures pertaining to grants received from enhancing law enforcement
services.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Description of Other Governmental Funds
June 30, 2021

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City of Campbell

Community Facilities District #1
Accounts for revenues and expenditures pertaining to specific ongoing maintenance of the District’s boundaries.
Community Facilities District #2
Accounts for revenues and expenditures pertaining to specific ongoing maintenance of the District’s boundaries.
Museum and Adult Center
Accounts for donations received from expenditures related to the City’s Museum and Adult Center. The City’s
Museum and Adult Care Center did not have an adopted or final budget.
Other Governmental Debt Service Fund:
2016 LRB
Accounts for the City’s share of proceeds from the repayments of the 2016 Lease Revenue Bonds, which were
utilized for the refunding of the City’s 1997 and 2002 COP obligations.
Measure O Debt Service Fund
Accounts for the City’s repayments of the 2020 Measure O General Obligation Bond.

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written Communication on Internal Control)

Description of Other Governmental Funds
June 30, 2021

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10.a

Assets
Cash and investments
Cash held with fiscal agent
Receivables:
Accounts
Taxes
Interest
Notes and loans

Gas
Tax
-

$ 2,623,856
-

$ 4,499,248
-

$ 866,161
-

2,479
142,860
407
-

39,800
1,308
-

2,078
-

43,651
28,319
-

140,000

Total assets

$ 145,746

$ 2,664,964

$ 4,501,326

$ 938,131

$ 140,016

$

81,402

$

726,079

Liabilities
Accounts payable
Accrued payroll
Due to other funds

$ 30,346
56,123
59,277

$

$

-

$ 172,514
97,710
-

$

$

490
-

$

6,796
-

Total liabilities

145,746

-

-

270,224

139,670

490

6,796

-

2,664,964

4,501,326

667,907

346

80,912

719,283

-

2,664,964

4,501,326

667,907

346

80,912

719,283

$ 145,746

$ 2,664,964

$ 4,501,326

$ 938,131

$ 140,016

Fund balances (deficit)
Restricted
Total fund balances (deficit)
Total liabilities, deferred inflows
of resources and fund balances

$

Special Revenue Funds
Parkland
Lighting and Community
Drug
Dedication
Landscaping Development Enforcement Environmental
Block Grant
Fees
District
Revenue
Services

Vehicle
Impact
Fees

-

$

16
-

139,670

$

81,402
-

$

-

$

81,402

624,437
101,285
357
-

$

726,079

Attachment: ACFR - FY2020-21 (Acceptance of Fiscal 2020-21 ACFR and Auditor’s Written

City of Campbell

Combining Balance Sheet – Other Governmental Fund
Year Ended June 30, 2021

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10.a

Assets
Cash and investments
Cash held with fiscal agent
Receivables:
Accounts
Taxes
Interest
Notes and loans
Total assets
Liabilities
Accounts payable
Accrued payroll
Due to other funds

Special Revenue Funds
Supplemental Community Community
Museum
Law
Facilities
Facilities
and
Enforcement District #1
District #2 Adult Center
$

187,987
-

$

1
-

Measure O

2016 LRB

22,744
-

$ 3,768,035
-

$

11
-

3,525
2,778
$ 3,774,338
$

3,431
-

$ 170,698
-

1,180
3
-

73
$ 170,771

$

22,755

$

$

-

$

187,988

$

4,614

$

6,200
-

$

-

355
-

$

Debt S