02-0416_MORELAND & ASSOCIATES, INC_Personal Services Agreement• ATTACHvUNT 1
PERSONAL SERVICES AGREEMENT
THIS AGREEMENT is made and entered into this 16th day of April, 2002, by and
between the City of San Juan Capistrano (hereinafter referred to as the "City") and
Moreland & Associates, Inc. (hereinafter referred to as "Consultant").
RECITALS:
WHEREAS, City desires to retain the services of Consultant regarding the Citys
proposal to provide assistance to the City for implementation of Governmental
Accounting Standards Board Statement Number 34; and
WHEREAS, Consultant is qualified by virtue of experience, training, education and
expertise to accomplish such services.
NOW, THEREFORE, City and Consultant mutually agree as follows:
Section 1 Scope of Work.
The scope of work to be performed by Consultant shall consist of those tasks as set
forth in Exhibit 'A" attached and incorporated herein by reference.
Consultant warrants that all of its services shall be performed in a competent,
professional and satisfactory manner and in accordance with the prevalent standards of
its profession.
Section 2. Term.
This Agreement shall commence on the effective date of this Agreement and services
required hereunder shall be completed by no later than (See Exhibit "A").
Section 3. Compensation.
3.1 Amount.
Total compensation for the scope of services for this Project shall not exceed
($29,000), as set forth in Exhibit "A," attached and incorporated herein by reference.
3.2 Rate Schedule.
The services shall be billed to the City at the hourly rate set forth in Exhibit "A," attached
and incorporated herein by reference. Included within the compensation are all the
Consultant's ordinary office and overhead expenses incurred by it, its agents and
employees, including meetings with the City representatives and incidental costs to
perform the stipulated services. Submittals shall be in accordance with Consultant's
proposal.
0 0
3.3 Method of Payment.
Consultant shall submit monthly invoices based on total services which have been
satisfactorily completed and specifying a percentage of projected completion for
approval by the City. The City will pay monthly progress payments based on approved
invoices in accordance with this Section.
For extra work not part of this Agreement, a written authorization from City is required
prior to Consultant undertaking any extra work.
3.4 Records of Expenses.
Consultant shall keep complete and accurate records of all costs and expenses
incidental to services covered by this Agreement. These records will be made available
at reasonable times to City.
Section 4. Independent Contractor.
It is agreed that Consultant shall act and be an independent contractor and not an agent
or employee of City, and shall obtain no rights to any benefits which accrue to City's
employees.
Section 5. Limitations Upon Subcontracting and Assignment.
The experience, knowledge, capability and reputation of Consultant, its principals and
employees were a substantial inducement for City to enter into this Agreement.
Consultant shall not contract with any other entity to perform the services required
without written approval of the City. This Agreement may not be assigned, voluntarily or
by operation of law, without the prior written approval of the City. If Consultant is
permitted to subcontract any part of this Agreement by City, Consultant shall be
responsible to City for the acts and omissions of its subcontractor as it is for persons
directly employed. Nothing contained in this Agreement shall create any contractual
relationships between any subcontractor and City. All persons engaged in the work will
be considered employees of Consultant. City will deal directly with and will make all
payments to Consultant.
Section 6. Changes to Scope of Work.
In the event of a change in the Scope of Work provided for in the contract documents as
requested by the City, the Parties hereto shall execute an addendum to this Agreement
setting forth with particularity all terms of the new agreement, including but not limited to
any additional Consultant's fees.
Section 7. Familiarity with Work and Construction Site.
By executing this Agreement, Consultant warrants that: (1) it has investigated the work
to be performed; (2) it has investigated the proposed construction site, including the
location of all utilities, and is aware of all conditions there; and (3) it understands the
facilities, difficulties and restrictions of the work under this Agreement. Should
Consultant discover any latent or unknown conditions materially differing from those
0 0
inherent in the work or as represented by City, it shall immediately inform City of this
and shall not proceed with further work under this Agreement until written instructions
are received from the City.
Section 8. Time of Essence.
Time is of the essence in the performance of this Agreement.
Section 9. Compliance with Law.
Consultant shall comply with all applicable laws, ordinances, codes and regulations of
federal, state and local government.
Section 10. Conflicts of Interest.
Consultant covenants that it presently has no interest and shall not acquire any interest,
direct or indirect, which would conflict in any manner or degree with the performance of
the services contemplated by this Agreement. No person having such interest shall be
employed by or associated with Consultant.
Section 11. Copies of Work Product.
At the completion of the contract period, Consultant shall have delivered to City at least
one (1) copy of any final reports and architectural drawings containing Consultant's
findings, conclusions, and recommendations with any support documentation. All
reports submitted to the City shall be in reproducible format.
All services to be rendered hereunder shall be subject to the direction and approval of
the City.
Section 12. Ownership of Documents.
All reports, information, data and exhibits prepared or assembled by Consultant in
connection with the performance of its services pursuant to this Agreement are
confidential to the extent permitted by law, and Consultant agrees that they shall not be
made available to any individual or organization without prior written consent of the City.
All such reports, information, data, and exhibits shall be the property of the City and
shall be delivered to the City upon demand without additional costs or expense to the
City. The City acknowledges such documents are instruments of Consultant's
professional services. All working papers shall be the property of the consultant.
Section 13. Indemnity.
Consultant agrees to protect, defend and hold harmless City, its elected and appointed
officials and employees from any and all claims, liabilities, expenses or damages of any
nature, including attorneys' fees, for injury or death of any person or damage to property
or interference with use of property and for errors and omissions committed by
Consultant arising out of or in connection with the work, operation or activities of
Consultant, its agents, employees and subcontractors in carrying out its obligations
under this Agreement.
0 0
Section 14. Insurance.
Insurance required herein shall be provided by Admitted Insurers in good standing with
the State of California and having a minimum Best's Guide Rating of A- Class VII or
better.
14.1 Comprehensive General Liability.
Throughout the term of this Agreement, Consultant shall maintain in full force and effect
Comprehensive General Liability coverage in the following minimum amounts:
$500,000 property damage;
$500,000 injury to one person/any one occurrence/not limited to
contractual period;
$1,000,000 injury to more than one person/any one occurrence/not limited
to contractual period.
14.2 Comprehensive Automobile Liability.
Throughout the term of this Agreement, Consultant shall maintain in full force and effect
Comprehensive Automobile Liability coverage, including owned, hired and non -owned
vehicles in the following minimum amounts:
$500,000 property damage;
$500,000 injury to one person/any one occurrence/not limited to
contractual period;
$1,000,000 injury to more than one person/any one occurrence/not limited
to contractual period
14.3 Worker's Compensation.
If Consultant intends to employ employees to perform services under this Agreement,
Consultant shall obtain and maintain, during the term of this Agreement, Worker's
Compensation Employer's Liability Insurance in the statutory amount as required by
state law.
14.4 Proof of Insurance Requirements/Endorsement.
Prior to beginning any work under this Agreement, Consultant shall submit the
insurance certificates, including the deductible or self -retention amount, and an
additional insured endorsement to the Consultant's general liability and umbrella liability
policies to the City Clerk's office for certification that the insurance requirements of this
Agreement have been satisfied.
14.5 Errors and Omissions Coverage
Throughout the term of this Agreement, Consultant shall maintain Errors and Omissions
Coverage (professional liability coverage) in an amount of not less than One Million
Dollars ($1,000,000). Prior to beginning any work under this Agreement, Consultant
shall submit an insurance certificate to the City Clerk's office for certification that the
insurance requirements of this Agreement have been satisfied.
14.6 Notice of Cancellation/Termination of Insurance.
The above policy/policies shall not terminate, nor shall they be cancelled, nor the
coverages reduced, until after thirty (30) days' written notice is given to City, except that
ten (10) days' notice shall be given if there is a cancellation due to failure to pay a
premium.
14.7 Terms of Compensation.
Consultant shall not receive any compensation until all insurance provisions have been
satisfied.
14.8 Notice to Proceed.
Consultant shall not proceed with any work under this Agreement until the City has
issued a written "Notice to Proceed" verifying that Consultant has complied with all
insurance requirements of this Agreement.
Section 15. Termination.
City and Consultant shall have the right to terminate this Agreement without cause by
giving thirty (30) days' advance written notice of termination to the other party
In addition, this Agreement may be terminated
notice to the other party of a material breach of
cure the breach of contract, then the agreement
ten (10) day cure period.
Section 16. Notice.
for cause by providing ten (10) days'
contract. If the other parry does not
may be terminated subsequent to the
All notices shall be personally delivered or mailed to the below listed addresses, or to
such other addresses as may be designated by written notice. These addresses shall
be used for delivery of service of process:
To City: City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Attn: Director of Administrative Services
To Consultant: Moreland & Associates, Inc.
1201 Dove Street, Suite 680
Newport Beach, CA 92660
0
Section 17. Attorneys' Fees.
LJ
If any action at law or in equity is necessary to enforce or interpret the terms of this
Agreement, the prevailing party shall be entitled to reasonable attorneys' fees, costs
and necessary disbursements in addition to any other relief to which he may be entitled.
Section 18. Dispute Resolution.
In the event of a dispute arising between the parties regarding performance or
interpretation of this Agreement, the dispute shall be resolved by binding arbitration
under the auspices of the Judicial Arbitration and Mediation Service ("JAMS").
Section 19. Entire Agreement.
This Agreement constitutes the entire understanding and agreement between the
parties and supersedes all previous negotiations between them pertaining to the subject
matter thereof.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement.
CITY OF SAN JUAN CAPISTRANO
By: w4 &
Diane Bathgate, Mubr
MORELAND & ASSOCIATES, INC.
ATTEST:
Margaret R. Monahan, City Clerk
APPROVED AS TO FORM:
By:
John R. gaw, City Attorney
Moreland
CERTIFIED PUBLIC ACCOUNTANTS
March 21, 2002
Ms. Cynthia L. Russell
Director of Administrative Services
City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Dear Ms. Russell:
EXHIBIT A
1201 DOVE STREET, SUITE 680
NEWPORT BEACH, CAUFORNIA92660
(949) 221-0025
570 RANCHEROS DRIVE, SUITE 260
SAN MARCOS, CA 92069
(760) 752-3390
We are pleased to submit this proposal to provide assistance to the City of San Juan
Capistrano for the implementation of Governmental Accounting Standards Board (GASB)
Statement Number 34, Basic Financial Statements — and Management's Discussion and
Analysis — for State and Local Governments. GASB Statement 34 has been described as the
most significant change in the history of governmental accounting.
As we have discussed with you, we have formed an "Accountaneering Team" which includes
Psomas, a leading engineering firm providing public agencies with services in public works,
water and natural resources, transportation, survey and information systems. Additional
consultants, such as Marshall & Stevens, Inc., one of the oldest and most respected full-
service independent valuation firms in the United States, are available to provide special
expertise if needed. The experience of our Accountaneering Team and the fact that we have
been the auditors for the City for the past several years place us in a unique position to
provide these services
BACKGROUND
GASB Statement 34 was issued in June 1999 and must be implemented by the City for the
year ending June 30, 2003. Although you may take up to an additional four years to
retroactively report major general infrastructure assets, most cities want to record prior
infrastructure at the same time that the other provisions of GASB Statement 34 are
implemented.
The implementation of GASB Statement 34 involves the formation of a GASB 34
Implementation Committee, which you have already formed. The purpose of the Committee
is to identify the implementation decisions that need to be made and to arrange for the
gathering of information necessary to make the decisions. The Committee may wish to
implement GASB Statement 34 on a test basis by converting for internal use only, the June
30, 2002, financial statements. The purpose of the test conversion is to see in advance of
publication how the financial statements will appear as the result of making decisions one
way or another.
Ms. Cynthia L. Russell • •
Director of Administrative Services
City of San Juan Capistrano
March 21, 2002
Page 2
Based on our initial meeting with your Implementation Committee, you have already made
some important decisions, including recording the smallest amount of infrastructure allowed
under GASB Statement 34. We believe you have also decided to use the depreciation
method for your infrastructure assets and to generally make those decisions that will result in
the least cost of implementation.
SCOPE OF WORK
Our approach to this engagement is founded on the principle of thinking and working as an
extension of City staff. As such, we will work with your Implementation Committee in
identifying the decisions that need to be made and in gathering the information necessary in
making the decisions. Some of the decisions that you have already made or that need to be
made include:
1. Is a test conversion worthwhile?
2. Do you want to report some or your entire infrastructure at the date of implementation?
When you report prior infrastructure, do you want to report all existing infrastructure or
just major infrastructure assets that were acquired or significantly reconstructed, or that
received significant improvements after June 30, 1980?
4. How do you define your infrastructure networks and subsystems?
5. How is the amount of infrastructure networks and subsystems to be determined?
6. What are the useful lives of your general fixed assets and of your infrastructure fixed
assets if you choose not to use the "preservation method"?
7. Is the preservation method appropriate for your City?
Some of the specific steps to be accomplished in implementing GASB Statement 34 are as
follows:
Using the information provided by your engineers, determine estimated historical cost of
the infrastructure assets. Also compute accumulated depreciation and depreciation
expense.
2. Determine useful lives of general fixed assets and compute accumulated depreciation and
depreciation expense.
3. Determine the distribution of depreciation expense within the Statement of Activities.
Ms. Cynthia L. Russell • •
Director of Administrative Services
City of San Juan Capistrano
March 21, 2002
Page 3
4. Review the current fund structure in light of the new fund types established by GASB
Statement 34.
5. Identify major funds for reporting in the fund based financial statements.
6. Determine the allocation of revenues between program revenues and general revenues
within the Statement of Activities.
7. Divide the government -wide net assets into the three categories of net assets.
8. Convert the governmental funds from the modified accrual basis of accounting to the
accrual basis of accounting.
9. Prepare the reconciliation of the fund balance in the fund based financial statements to
the net assets in the government -wide financial statements.
10. Prepare the reconciliation of the net change in fund balances of the governmental funds
to the change in net assets of the governmental activities in the government -wide
financial statements.
11. Assist you in identifying any extraordinary items or special items that require separate
disclosure.
12. Assist you in the preparation of the Management Discussion and Analysis.
13. Assist you in revising your footnote disclosures to conform with GASB Statement
Number 38, Certain Financial Statement Note Disclosures.
14. Assist you in explaining the revised financial statements to your City Council and the
other members of City management.
It is important to note that these changes not only impact the preparation of the City's
Comprehensive Annual Financial Report, but also the preparation of your separate reports
for your three component units.
OUR APPROACH TO DETERMINING PRIOR INFRASTRUCTURE
Our approach to determining the amount of prior infrastructure to be recorded will be to meet
with your Implementation Committee to identify the City's infrastructure networks and/or
subsystems. After we have identified together which networks and/or subsystems need to be
recorded based upon the criteria of GASB Statement 34, we will ask your staff to make
estimates of the quantity of assets, dates acquired, useful lives and current replacement cost.
From that information we can calculate an estimate of the original cost and accumulated
depreciation. This general approach will be used to determine the amount of all
infrastructure assets, annual depreciation expense and accumulated depreciation.
Ms. Cynthia L. Russell •
Director of Administrative Services
City of San Juan Capistrano
March 21, 2002
Page 4
FEES FOR OUR SERVICES
Fees for our services are based on the level of work performed and the total number of hours
necessary to provide the service. Our fees will be based on the following hourly rates, plus
necessary out-of-pocket expenses including the services of our consulting engineer, Psomas:
Level of Work Performed Hourly ate
Partner
$124
Manager
102
Senior Accountant
67
Assistant Accountant
61
You have indicated that your staff will not be available to accomplish very much of the
above work. Based on that information, we estimate that our fees will not exceed $29,000.
This fee estimate includes the conversion of two component units, but it does not include the
cost of a test conversion.
Fees for our services are billed on a monthly basis as the services are provided. Each invoice
will show details of hours and expenses in a format that is acceptable to the City.
STAFFING
I will direct this project with assistance provided by Ms. Kathryn Beseau, and our
professional staff. Together we have considerable knowledge of your City as well as
considerable experience with the implementation of GASB Statement 34. My resume is
enclosed for your reference.
Thank you for the opportunity to present this proposal. We look forward to working with
you and your staff in implementing GASB Statement 34, and in assisting you in explaining
these significant changes to your City Council and the other members of City management.
Very truly yours,
MORELAND & ASSOCIATES, INC.
Michael C. Moreland, Partner
MCM:ms
cc: Kathryn Beseau
ACCEPTANCE BY THE CITY OF SAN
JUAN CAPISTRANO
M
DATE:
RESUME OF MICHAEL MORELAND
Mr. Moreland was a member of the GASB Task Force on the New Reporting Model. He
was the only CPA practitioner in California to be a member of the Task Force. The Task
Force met one or two days each year in New York with the Governmental Accounting
Standards Board and their staff to advise the Board on the project and to react to suggestions
and positions taken by the Board. Throughout the project, the Task Force reviewed concept
papers, drafts of documents prepared by the Board and their staff, and generally served as a
sounding board for ideas considered by the Board. The project resulted in the issuance of
GASB Statement No. 34, in June 1999.
Since the issuance of GASB Statement No. 34, Mr. Moreland has made presentations on the
subject to the Alameda County City Managers Association, the Southern California Chapter
of the American Public Works Association (twice), the Annual Conference of the California
chapter of the American Public Works Association, and the Orange County Municipal Public
Works Association. Additionally, he has made presentations on GASB Statement No. 34 to
the San Diego Chapter, two Los Angeles Chapters and the Orange County Chapter of the
California Society of Municipal Finance officers. Mr. Moreland is advising the AICPA in
revisions to their State and Local Government Industry Audit Guide as a result of the
issuance of GASB Statement No. 34. Last year Mr. Moreland was part of a panel
presentation on GASB Statement No. 34 for the Government and School Districts conference
offered by the California CPA Education Foundation.
Mr. Moreland and his staff have developed a two-day course on implementing GASB
Statement No. 34. The course is being offered at various times and at various locations in
California. The class is taught with an informal interactive format using a PowerPoint
presentation as a guide. It is a "hands-on how-to" course for California cities, special
districts and their auditors.
Mr. Moreland assisted the City of Los Angeles and Psomas, an engineering firm, in
developing an infrastructure model that provides information for both the depreciation
approach and the modified approach in compliance with GASB Statement No. 34. The City
selected their 408 bridges for the pilot project.
Michael Moreland will assume overall responsibility for services provided to the City. Mr.
Moreland has over twenty years of experience in performing financial and compliance audits
for government. Some of the clients served include:
- Cities of Bell Gardens, Brea, Calabasas, Canyon Lake, Culver City, Cypress, Dana
Point, Delano, Escondido, Fountain Valley, Fullerton, Garden Grove, Glendale,
Glendora, Healdsburg, Irvine, La Canada Flintridge, La Mirada, La Palma, Laguna
Beach, Laguna Hills, Adelanto, Los Alamitos, Lynwood, Manhattan Beach, Mission
Viejo, Monrovia, Montebello, Monterey Park, Oceanside, Pico Rivera, Pomona,
Poway, Rialto, San Fernando, San Juan Capistrano, San Marcos, Santa Clarita, Santa
Fe Springs, Solana Beach, South Lake Tahoe, Stanton, Temecula, Torrance, Tulare,
Tustin, Villa Park, Watsonville, West Covina and Yorba Linda, California.
Community Redevelopment Agencies of the cities of Bell Gardens, Brea, Calabasas,
Culver City, Cypress, Dana Point, Escondido, Fountain Valley, Fullerton, Glendora,
Healdsburg, La Canada Flintridge, La Mirada, La Palma, Lynwood, Mission Viejo,
Monrovia, Montebello, Oceanside, Pico Rivera, Pomona, Poway, Rialto, San
Buenaventura, Calabasas, San Juan Capistrano, San Marcos, Santa Clarita, Santa Fe
Springs, Solana Beach, Stanton, Temecula, Tulare, Tustin, Watsonville, West Covina
and Yorba Linda.
Irvine Ranch Water District.
Orange County Sanitation District.
Los Alisos Water District.
Triunfo Sanitation District.
- Las Virgenes Municipal Water District.
South East Regional Reclamation Authority.
Orange County Cities Risk Management Authority (OCCRMA).
Rossmoor Community Services District.
Santa Margarita -San Luis Rey Watershed Planning Agency.
- California Avocado Commission.
West San Gabriel Valley Consortium.
Central Orange County Fixed Guideway Agency.
Orange County Council - Boy Scouts of America.
California Inland Empire Council - Boy Scouts of America.
Mr. Moreland is very active in organizations that relate to the public sector industry. His
involvement includes:
- California Society of Certified Public Accountants:
- Chairman of the State Governmental Accounting and Auditing Committee.
- Member of State Controller's Advisory Committee for Redevelopment
Compliance Guidelines.
- Editorial consultant and author for seven years of a regular column on
governmental accounting and auditing in Outlook Magazine, a publication of the
California Society of Certified Public Accountants.
- California Society of Municipal Finance Officers (CSMFO):
- Associate member; regularly attends monthly section meetings and annual
conferences.
- Frequent speaker at section meetings and annual conference. Regular instructor
at weekend training seminars.
- Participates in the preparation and instruction of the Career Development
Program "How to Prepare an Award Winning CAFR".
- Participates in the review of annual financial reports and member of three-person
final review committee under the California Award Program.
- Government Finance Officers Association:
- Associate member and frequent instructor of Professional Development
Programs.
- Member of National Council on Governmental Accounting Grant Accounting
Task Force which developed the exposure draft that became NCGA Statement 2,
Grant Entitlement, and Shared Revenue Accounting and Reporting By State and
Local Governments.
Other Organizations and Activities:
- Chairman of California Committee on Municipal Accounting.
- American Institute of Certified Public Accountants.
- Member GASB Task Force on the Financial Reporting Model.
- Member GASB Small Governments Task Force.
Mr. Moreland received a Bachelor of Business Administration degree in Accounting from
Loyola Marymount University and holds CPA certificates from the State of California and
several other states.
Much of Mr. Moreland's continuing professional education requirement is fulfilled through
writing articles and making presentations on various governmental accounting subjects for
GFOA, CSMFO and the League of California Cities. He also attends numerous CSMFO
chapter and section meetings, as well as the annual conference.
INSURED NSURERA:AMERICAN STATES INSURANCE CO.
MORELAND & ASSOCIATES NsuRERB:PHILADELPHIA INDEMNITY INS C_0.
1201 DOVE ST # 680 INSURER
NEWPORT BEACH, CA 92660 INSURER D.
949-221 —0025 INSURER E:
[:OVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDIIION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
ACORDm
%DERTIFICA OF
LIABILITY INSURA E
LIMITS
02BO769819 3-26-05 ;3-26-06
EACH OCCURRENCE $1,000,000_
A
3p 1(6 os
PRODUCER
FIRE DAMAGE (Any one fire)
$1 000,000
THIS CERTIFICATE IS ISSUED AS A MATTER OF
INFORMATION
PHILIP B.
2081 BUSINESS
ROBINSON INSURANCE
CENTER DR. # 200
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
IRVINE, CA
92612 9494749300
Y
' INSURERS AFFORDING COVERAGE
-
INSURED NSURERA:AMERICAN STATES INSURANCE CO.
MORELAND & ASSOCIATES NsuRERB:PHILADELPHIA INDEMNITY INS C_0.
1201 DOVE ST # 680 INSURER
NEWPORT BEACH, CA 92660 INSURER D.
949-221 —0025 INSURER E:
[:OVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDIIION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
INSR
TYPE OF INSURANCE
POLICY NUMBER �p LAY EFFECTIVE OLIOY EXPINATM)N
DA
LIMITS
02BO769819 3-26-05 ;3-26-06
EACH OCCURRENCE $1,000,000_
A
N_ COMMERCIAL GENERAL�LIABILITY
CLAIMS MADE '�] OCCUR
FIRE DAMAGE (Any one fire)
$1 000,000
MED EXP (My one person)
$1 1101 0 6 0
PERSONAL 6 ADV INJURY
$1 '000, 000
Y
EBL
-
GENERAL AGGREGATE
PRODUCTS - COMPrbP AGG
$2, UOU, 000
S 1 O O , 0
GEN'L AGGREGATE LIMIT APPLIES PER:
POLICY PRO- LOC
AUTOMOBILE
UABILRY
ANY AUTO
COMBINED SINGLE LIMIT
(Ea eccidenq �,
§
0 00,000
BODILY INJURY
(Per perwn)
- $
ALL OWNED AUTOS
SCHEDULED AUTOS
A
_
Nf
HIRED AUTOS
NON -OWNED AUTOS
02BO769819 3-26-05 3-26-06
BODEVINURv
(Per accident)
IIII—.PROPERTY
—
ROPER DAMAGE
(Per accident)
GARAGE LpBIl1TY
EE ANY AUTO
AUTO. ONLY - EA ACCIDENT §
OTHER THAN EA ACC $
AUTO ONLY, AGG—
A
EXCESS
, LIABILITY
✓ OCCUR J CLAIMS MADE 01 CT001899 3-26-05 3-26-06
EACH OCCURRENCE $1 , 000, 000
AGGREGATE $1 '000,000
DEDUCTIBLE j
-�
RETENTION $
--
I $
-- --- ------ --s -- — -
WORKERS COMPENSATION AND
EMPLOYERS LIABII$TY
WC STATU-ER DTH -
T RY LIMITS
E EACH ACCIDENT
$1 , 000, 000
A
E.L. DISEASE - EA EMPLOYEE
$1 , 000, 000
01WCO27275
4-1-05 4-1-06
ELDISEASE'$1
'000,000
OTHER
I
B
PROFESSIONAL
PHSD094821
I4-1-05 4-1-06
2,000,000
DESCRIPTION OF OPERATIONSIIACATIONSIVEHICLES/EXCLUSIONS ADDED BY ENDORSEMENT/SPECIAL PROVISIONS
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LIMITED TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
l7CHII-HoAIC MVLVGH I Y I ADDITIDNAL INSURED; INSURER LETTER: H GANGELLA I HUN
CITY OF SAN JUAN SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCEIIED BEFORE THE EXPIRATION
CAPISTRANO & THE SAN JUAN RECEI SBTNEREOF, THE ISSUING INSURER WILL ENWANDR—M MAIL 30 DAYS WRITTEN
CAPISTRANO REDEVELOPMENT NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, Bb PRIMB
AGENCY MAR 2 1
32400 PASEO ADELANTO
SAN JUAN CAPISTRN CA 92675AUTHOR®REPRESENTATIVE
PLANNING EPT.
ACORD 25-S (7/97)
O ACORD
Policy Number: 02BO769819
THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED — MANAGERS OR LESSORS OF PREMISES
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
1. Name of Person or Organization (Additional Insured): CITY OF SAN JAUN
CAPISTRANO AND THE CAPISTRANO REDEVELOPMENT AGENCY, ITS
OFFICERS, EMPLOYEES, AGENTS, VOLUNTEERS AND REPRESENTATIVES
(If no entry appears above, the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED (Section 11) is amended to include as an insured the person or organization shown
in the Schedule but only with respect to liability arising out of the ownership, Maintenance or use of that
part of the premises leased to you and shown in the Schedule and subject to the following additional
exclusions:
This insurance does not apply to:
1. Any "occurrence" which takes place after you cease to be a tenant in that premises.
2. Structural alterations, new construction or demolition operations performed by you or on behalf of
the person or organization shown in the Schedule.
CG 20 11 01 96 Copyright, Insurance Services Office, Inc., 1994 Page 1 of 1
u
',32400 PASEO ADELANTO
BAN JUAN CAPISTRANO, CA 92675
(949) 493-1171
(949) 493-1053 FAX
www. sanjuancapestrano. org
March 14, 2005
Moreland & Associates
1201 Dove Street #680
Newport Beach, CA 92660
Jwaa 0
In( 01AOAATfI
fSTAIOSH fO I 1961
1776
MEMBERS OF THE CITY COUNCIL
SAMALLEVATO
DIANE BATHGATE
WYATT HART
JOE SOTO
DAVID M. SWERDLIN
RE: Compliance with Insurance Requirements — City and Agency Auditing Services
The following insurance documents are due to expire:
✓ General Liability Certificate 03/26/2005
✓ General Liability Endorsement Form naming the City of San Juan
Capistrano and the San Juan Capistrano Community Redevelopment
Agency as additional insureds.
✓ Automobile Liability Certificate 03/26/2005
✓ Workers Compensation Certificate 04/01/2005
✓ Other Information Please list the City and Community Redevelopment
Agency as certificate holders.
Please submit updated documentation to the City of San Juan Capistrano, attention City
Clerk' office, 32400 Paseo Adelanto, San Juan Capistrano, CA 92675 by the above
exp' at n dates. If you have any questions, please contact me at (949) 443-6309.
Secretary
cc: Conrad David, Accounting Manager
San Juan Capistrano: Preserving the Past to Enhance the Future
ej Printed on rec sled paper
Ah
AG -ORD., CERTIFICA OF LIABILITY INSURANCE
2-- 26-04
°26-04
PRODUCER.
PHILIP B. ROBINSON INSURANCE
2081 BUSINESS CENTER DR. # 200
IRVINE, CA 92612 9494749300
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
INSURERS AFFORDING COVERAGE
INSURED
MORELAND & ASSOCIATES
1201 DOVE ST # 680
NEWPORT BEACH, CA 92660
949-221-0025
INSURER AAMERICAN STATES INSURANCE CO.
INSURER B: PHILADELPHIA INDEMNITY INS CO.
INSURER C:
NSURERD:
INSURER E.
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POUCY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
'NSR
LTRDATE
TYPE OF INSURANCE
POLICY NUMBER
POLICY EFFECTIVE
OrACOrfYl
POLICY EXPNATIOX
DATE (MMMONY)
DAIS
GENERAL LIABILITY
02BO769819
3-26-04
3-26-05
EACH OCCURRENCE $1,000,000
FIRE DAMAGE (Any ane fire) $1, 000, 000
A
V COMMERCIAL GENERAL LIABILITY
CLAIMS MADE �T OCCUR
MED EXP (Any ane person) 510 , 0 00
PERSONAL S ADV INJURY $1, 000, 000
EBL
GENERAL AGGREGATE s2,000,0001
GENL AGGREGATE LIMIT APPLIES PER.
PRODUCTS - COMPNP AGO $1, 000, 000
POLICY FRP LOC
AUTOMOBILE
LIABILITY
COMBINED SINGLE LIMB 3
ANY AUTO
(Ea accident) 1,000,000
BODILY INJURY $
ALL OWNED AUTOS
SCHEDULED AUTOS
(Per person)
BODILY INJURY
A
HIRED AUTOS
02BO769819
3-26-04
3-26-05
NON -OWNED AUTOS
(Per accident $
PROPERTY DAMAGE $
_
(Per accident
GARAGE
LIABILITY
AUTO ONLY - EA ACCIDENT S
OTHER THAN EA ACC S
ANY AUTO
AUTO ONLY: AGO S
EXCESS LABILITY
EACH OCCURRENCE $1, 000,000
A
71 OCCUR �GI-XMSMADE
OICT001899
3-26-04
3-26-05
AGGREGATE $1,000,000
s
$
DEDUCTIBLE
$
RETENTION $
WORKERS COMPENSATION AND
H -
I T SY I! STATU- OTER
EMPLOYERS' LIABILITY
E.L. EACH ACCIDENT $1,000, 000
E.L. DISEASE - EA EMPLOYEE $1,000,000
A
OIWC925745
4-1-04
4-1-05
E.L. DISEASE -POLICY LIMIT $1 000 000
OTHER
B
PROFESSIONAL
IPHSDO58662
4-1-04
4-1-05
1,000,000
DESCRIPTION OF OPERATKINS20CATIONSIV ICLESIERCLUMONS AWED BY FRDORSEMENTISPECIAL PROVISIONS
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN
THE CITY OF SAN JUAN CAPISTRANO & THE SAN JUAN CAPISTRANO COMMUNITY
REDEVELOPMENT AGENCY ARE NAMED AS ADDITIONAL INSUREDS & CERTIFICATE HOLDERS
CCIf I11-IGA IC MULLICR I I ADDITIONAL INNIRED: NSURFA LETTER: GANGCLLAIIVIN
CITY OF SAN JUAN
CAPISTRANO
32400 PASEO ADELANTO
SAN JUAN CAPISTRANO, CA
92675
ATTN: CITY CLERK
ACORD 25-S (7197)
SHOULD ANY OF THE ABOVE DESCREED POLICES BE CANCELLED BEFORE THE EXPIRATION
DATE THEREOF, THE ISWNG INSURER WILL EBBELW WM MAI. 3 0 DAYS WRITTEA
NOTICE TO THE CERTIFICATE MOLDER NAMED TO THE LEFT,
Policy Number: 02BO769819 Commercial General Liability
THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED - OWNERS, LESSEES OR
CONTRACTORS (FORM B)
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
CITY OF SAN JUAN CAPISTRANO & THE SAN JUAN CAPISTRANO COMMUNITY
REDEVELOPMENT AGENCY
(If no entry appears above, the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED (Section II) is amended to include as an insured the person or organization shown
in the schedule, but only with respect to liability arising out of "your work" for that insured by or for you.
CG 20 10 11 85 Copyright, Insurance Services Office, Inc., 1984
PBR PHILIP B. ROBINSON "52 years"
GROUP Insurance Agency, Inc. LICENSE N0.0639032
2081 BUSINESS CENTER DR . STE 200 • IRVINE • CA 92612
PHONE: 949/474-9300 • FAX: 949/474-8991
MARCH 1, 2004
CITY OF SAN JUAN CAPISTRANO
32400 PASEO ADELANTO
SAN JUAN CAPISTRANO, CA 92675
RE: CERTIFICATE OF INSURANCE - MOORLAND & ASSOCIATES
ENCLOSED, PLEASE SEE THE CERTIFICATE OF LIABILITY INSURANCE FOR THE ABOVE
SUBJECT.
IF YOU HAVE ANY QUESTIONS, PLEASE CONTACT OUR AGENCY. THANK YOU.
REGARDS, ANDY KHUU
•
32400 PASEO ADELANTO
SAN JUAN CAPISTRANO, CA 92675
(949) 493-1171
(949) 493-1053 (FAX)
AVAvII'sanjuancapistrano. org
February 4, 2004
Moreland & Associates
1201 Dove Street #680
Newport Beach, CA 92660
�son •
j�Y,( `IA�111�0
Iso 1961
1776
00
MEMBERS OF THE CITY COUNCIL
DIANE L. BATHGATE
JOHN S. GELFF
MATT HART
JOESOTO
DAVID M. SWERDLIN
INTERIM CITY MANAGER
PAMELAGIBSON
RE: Compliance with Insurance Requirements - City and Agency Auditing Services
The following insurance documents are due to expire:
✓ General Liability Certificate 03/26/04 a00- W
V` General Liability Endorsement Form naming the City of San Juan
Capistrano and the San Juan Capistrano Communitv Redevelooment
Agency as additional insureds. A
✓ Automobile Liability Certificate 03/26/2004 c
✓ Workers Compensation Certificate 04/01/2004
✓ Other Information Please list the City and Community Redevelopment
Agency as certificate holders.
Please submit updat d documentation to the City of San Juan Capistrano, attention City
Cler ' office, 3240 aseo Adelanto, San Juan Capistrano, CA 92675 by the above
e ira iontda}esnlf u have any questions, please contact me at (949) 443-6309.
Secretary
cc: Conrad David, Accounting Manager
San Juan Capistrano: Preserving the Past to Enhance the Future
02/17404 TUE 18:22 FAX 949 47491
ROBINSON INSURANCE
•
p PHILIP B. ROBINSON "52 YEARS"
Insurance Agenq , Inc.
License #OB39032
7nnl RIMTMFS.0 CFNTFR OR. STE 200. IRVINE. CA 92612
949-474-9300 phone 949-474-8991 fax
FACSIMILE COVER SHEET
This message is intended for the use of the individual or entity to which R is addressed and may contain
information that is privileged or confidential. If the reader of this message Is not the intended recipient or
the employee responsible for delivering the message to the intended recipient, you are hereby nodfled that
any dissemination, distribution, or copying of this communication is strictly prohibited. If you have received
this communication In error, please notify our office by telephone, and return the original message to us at
the address above via U.S. Postal Service, Thank you.
TOTAL PAGES;( 2 )
DATE: 2/17/04
TO: CITY OF SAN JUAN CAPISTRANO
FAX: 949-493-1053 PHONE: 949-493-1171
FROM: ANDY KHUU
SUBJECT: MORELAND & ASSOCIATES
ATTACHED, PLEASE SEE THE CERTIFICATE OF LIABILITY INSURANCE FOR THE ABOVE SUB]ECT.
IF YOU HAVE ANY QUESTIONS, PLEASE CONTACT OUR AGENCY. THANK YOU.
REGARDS, ANDY KHUU
X
f`
l �j �l qti
® 001
C'KA
• 0
RBS II PHILIP B. ROBINSON "52 years"
GROUP Insurance Agency, Inc. LICENSE NO.OB39032
U911YCbb LtIY 1 CK UK • ,1 C LUU • 1KV11YC • LA
PHONE: 949/474-9300 • FAX: 949/474-8991
FEBRUARY 17, 2004
CITY OF SAN JUAN CAPISTRANO
CITY CLERK'S OFFICE
32400 PASEO ADELANTO
SAN JUAN CAPISTRANO, CA 92675
RE: MORELAND & ASSOCIATES, INC
ENCLOSED, PLEASE SEE THE CERTIFICATE OF LIABILITY INSURANCE FOR THE ABOVE
SUBJECT.
IF YOU HAVE ANY QUESTIONS, PLEASE CONTACT OUR AGENCY.
REGARDS, ANDY KHUU
ACORD CERTIFICAT F LIABILITY INSURA
°"'�`""'-0
03-11-03
PRODUCER
PHILIP B. ROBINSON INSURANCE
2081 BUSINESS CENTER DR. # 200
IRVINE, CA 92612 9494749300
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
INSURERS AFFORDING COVERAGE
INSURED
MORELAND & ASSOCIATES
1201 DOVE ST # 680
NEWPORT BEACH, CA 92660
_ 949=2Z1-0025
INSURER AAMERI CAN STATES INSURANCE CO.
INSURER S: PHILADELPHIA INDEMNITY INS CO.
INSURER C:
INSURER D:
INSURER E:
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
INSR
TYPE OF INSURANCE
POLICY NUMBER
P AQEYTE EFFECTIVE
POLICY E7IP 10H
LIMITS
CITY CLERK'S OFFICE
GENERAL LIABILITY
02B0769819
3-26-03
3-26-04
EACH occuRRENCE $1,000,000
FIRE DAMAGE (Any we fire) $1, 000, 000
A
COMMERCIPL GENERAL LIABILITY
CLAIMS MADE IT OCCUR
MED EXP (Any one person) $10 ,000
PERSONAL S ADV INJURY 51 , 000, 000
GENERAL AGGREGATE s2 000, 000
GENL AGGREGATE LIMIT APPLIES PER:
PRODUCTS - COMPAP AGO $1, 0OO, 000
PR a LOC
POLICY 7 JECT
AUTOMOBILE
LIABILITY
ANY AUTO
COMBINED SINGLE LIMIT
(Ea accident) 1,000,000
BODILY INJURY 5
(Per person)rA
ALL OWNED AUTOS
SCHEDULED AUTOS
BOIELi INJURY
(Paldi s..A
A
HIRED AUTOS
NON -OWNED AUTOS
02BO769819
3-26-03
3-26-04
PS15ME2 DAMI 5
P nn
GARAGE
LIABILITY
AUsm Y - CIDEN $
EA AC $
AUFA y A $
ANY AUTOOTMr
A
EXCESS UAB"UTTEAc*oCCuw4vx
OCCUR El CLAIMS MADE
OICT001899
3-26-03
3-26-04
$1,000, 000
A GATE $1,000,000
C) co S
$
DEDUCTIBLE
$
RETENTION $
WORKERS COMPENSATION AND
EMPLOYEES' LIABILITY
WC STAN- OTH-
T RY LIMB ER
E.L. EACH ACCIDENT $1,000,000
E.L. DISEASE - EA EMPLOYEE $1,000,000
A
01WC925745
4-1-03
4-1-04
E.L. DISEASE POLICY LIMIT $1 ,000, 000
OTHER
B
PROFESSIONAL
PHSD031788
7-1-02
7-1-03
1 1,000,000
DESCRIPTION OF OPERATKINSWCATIONS/VENICLES'EXCLUSIONS ADDED BY ENOORSEMENT/SPECIAL PROVISIONS
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LIMITED TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
CERTIFICATE HOLDER I I ADDITIONAL INSURED; INSURER LETTER: CANCELLATION
CTY OF
SAN JUAN CAP I STRANO
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION
32400
PASEO ADELANTO
DATE THEREOF, THE ISSUING INSURER WILL HMO1701F110 MAIL 30 DAYS WRITTEN
SJC ,
CA 92675
NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, �i1IALL
ATTN:
CITY CLERK'S OFFICE
AUTHOR® REPRESENTATIVE
ACORD 26-S (7/97) 1 ®ACORD CORPORATION 1988
Policy Number: 02BO769819 Commercial General Liability
THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED - OWNERS, LESSEES OR
CONTRACTORS (FORM B)
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
THE CITY OF SAN JUAN CAPISTRANO AND THE SAN JUAN CAPISTRANO COMMUNITY
REDEVELOPMENT AGENCY
(If no entry appears above, the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED (Section 11) is amended to include as an insured the person or organization shown
in the schedule, but only with respect to liability arising out of "your work" for that insured by or for you.
CG 20 10 11 85 Copyright, Insurance Services Office, Inc., 1984
ACORD. CERTIFICA OF LIABILITY INSUR CE
6A2`5-02
PRODUCER
PHILIP B. ROBINSON INSURANCE
2081 BUSINESS CENTER DR. # 200
IRVINE, CA 92612 9494749300
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
INSURERS AFFORDING COVERAGE
INSURER
MORELAND & ASSOCIATES
1201 DOVE ST # 680
NEWPORT BEACH, CA 92660
949-221-0025
NSURERAAMERICAN STATES INSURANCE CO.
NsuREs9:PHILADELPHIA INDEMNITY INS CO.
INSURER C:
INSURER D:
INSURER E:
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
NSR
TYPE OF INSURANCE
POLICY NUMBER
POKY EFFECTIVE
TE RHWDQ8DD
PO CY EXPIRATION E (MAWDOnM
llILf3
GENERAL LIABILITY
02BO769819
3-26-02
3-26-03
EACH ocouwENCE $1,000,000
FINE DAMAGE (Any one Ne) $1, 000, O00
A
COMMERCIAL GENERAL LIABLRY
CLAIMS MADE F71 OCCUR
MED EMP (4V7 aro Person) $10,000
PERSONAL A ADV INJURY $1,000, 000
GENERAL AGGREGATE s2, 000, 000
GFNL AGGREGATE LIAR APPLIES PER:
PRODUCTS - COMPIOP AGO $1, 000, 000
POLICY PRO LOC
AUTOMOBILE
LIABILITY
COMBINED SpGLE LIMIT
ANY AUTO
(Ea aad n c 000,000
ALL OWNED AUTOS
ZZ " rn
BODILY R✓JllFtt -i'.: -a
SCHEDULED AUTOS
s C)
(Per person) ;� «- -< m
<
A
HOED AUTOS
02BO769819
3-26-02
3-26-03
BODILY Nim; m rn
NON -OWNED AUTOS
(Per a idsnn -'I ✓�. m O
y _
PROPERTY DAMilGE s
leer wcdenn
GAflAGE LIABILITY
AUTO ONLY - EA ACCIDENT
OTHER THAN EA ACC $
ANY AUTO
ONLY:
AUTO ONLY: AGG S
EXCESS LIABILITY
EACH OCCURRENCE a 1, 0001000
A
71 OCCUR ❑CLNMSMADE
01CT001899
3-26-02
3-26-03
AGGREGATE $1,000,000
s
s
DEDUCTIBLE
$
RETENTION $
WORKERS COMPENSATION AND
_
STA I OR
T R
LTiLOYFAB' WBILrfY
'
E.L. EACH ACCIDENT $1, 000,000
A
E.L. DISEASE - EA EMPLOYEE $1 , 000,OOO
01WC925745
4-1-02
4-1-03
E.L. DISEASE - POLICY LIMIT $1 ,000, 000
OTHER
B
PROFESSIONAL
PHSD031788
7-1-02
7-1-03
1,000,000
DESCRPTION OF OPERATIONSWUTONS/MICLEBIEXCWSONS ADDED BY ENDORSEI%wwECIILL PIaVISONS
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LIMITED TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
CERTIFICATE HOLDER I I ADOIrIONAL INSURED; INSURER LETTER: CANCELLATION
CITY OF SAN JUAN SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPI AVON
CAPISTRANO DATE THEREOF, THE ISSUING INSURER WILL omwtoR-i0 mAL 30 DAYS WRITTEN
32400 PASEO ADELANTO NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT,
SAN JUAN CAPISTRANO CA BDRErk rrsxE€'DR
92675 -avRLsmrAlIM
ATTN CITY CLERK AUTHORITED REPRESENTATIVE ,
ACORD $-S (7/97) 9ACORD CORPORATION 1988
E
Policy Number: 02BO769819 Commercial General Liability
THIS ENDORSEMENT CHANGES THE POLICY-. PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED - OWNERS, LESSEES OR
CONTRACTORS (FORM B)
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
THE CITY OF SAN JUAN CAPISTRANO AND THE SAN JUAN CAPISTRANO COMMUNITY
REDEVELOPMENT AGENCY
(If no entry appears above, the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED (Section II) is amended to include as an insured the person or organization shown
in the schedule, but only with respect to liability arising out of "your work" for that insured by or for you.
CG 20 10 It 85 Copyright, Insurance Services Office, Inc., 1984
0
June 14, 2002
Moreland & Associates
1201 Dove Street # 680
Newport Beach, California 92660
RE: Compliance with Insurance Requirements - Annual Audit Services
The following insurance document is due to expire:
Y Professional Liability Certificate 7/1/2002
Other Information: Please name the City of San Juan Capistrano and the San
Juan Capistrano Community Redevelopment Agency as certificate holders.
Please submit updated documentation to the City of San Juan Capistrano, attention City
Clerk's office, 32400 Paseo Adelanto, San Juan Capistrano, CA 92675 by the above
expiration dates. If you have any questions, please contact me at (949) 443-6310.
Sincerely,
Dawn
Dawn Sch�erl
Deputy City Clerk
cc: Cynthia Russell, Director of Administrative Services
onus use
Is
San Juan Capistrano: Preserving the Past to Enhance the Future
32400 PASEO ADELANTO
'4
MEMBERS OF THE CRY COUNCIL
SAN JUAN CAPISTRANO, CA 92675
DIANE L. SATHGATE
(949) 493-1171
mRuna
1961
COLLENE CAMPBELL
JOHN S. GELFF
(949) 493.1053 (FAX)
1776
MATT HART
www.sanjuancapistrano.org
•
•
DAVID M. SWERDUN
CITY MANAGER
`
GEORGE SCARBOROUGH
June 14, 2002
Moreland & Associates
1201 Dove Street # 680
Newport Beach, California 92660
RE: Compliance with Insurance Requirements - Annual Audit Services
The following insurance document is due to expire:
Y Professional Liability Certificate 7/1/2002
Other Information: Please name the City of San Juan Capistrano and the San
Juan Capistrano Community Redevelopment Agency as certificate holders.
Please submit updated documentation to the City of San Juan Capistrano, attention City
Clerk's office, 32400 Paseo Adelanto, San Juan Capistrano, CA 92675 by the above
expiration dates. If you have any questions, please contact me at (949) 443-6310.
Sincerely,
Dawn
Dawn Sch�erl
Deputy City Clerk
cc: Cynthia Russell, Director of Administrative Services
onus use
Is
San Juan Capistrano: Preserving the Past to Enhance the Future
ACORD CERTIFICA OF LIABILITY INSURA E
(MMfi
DATE 5 02
PRODUCER
PHILIP B. ROB INSON INSURANCE
2081 BUSINESS CENTER DR. # 200
IRVINE, CA 92612 9494749300
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
INSURERS AFFORDING COVERAGE
INSURED
MORELAND & ASSOCIATES
1201 DOVE ST # 680
NEWPORT BEACH, CA 92660
949-221-0025
INSURMA.AMERICAN STATES INSURANCE CO.
INsuRERa:PHILADELPHIA INDEMNITY INS CO.
INSURER C.
INSURER D:
I INSURER E:
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
INSR
TYPE OF INSURANCE
POLICY NUMBER
POLICY DATE FFFECIIVE
f OLICY EXPIRATION ATE I
L1KIS
A
GENERAL LIABILITY
COMMERCIAL GENERAL LIABILITY
CLAIMS MADE Rl OCCUR
02BO769819
3-26-02
3-26-03
EACH OCCURRENCE $1,000,000
FIRE DAMAGE (Any arra fire) $1, 000, 000
MED EXP (Any one person) $10 '000
PERSONAL S ADV INJURY $1, 000, 000
_
GENERAL AGGREGATE s2, 000, 000
GENE AGGREGATE LIMIT APPLIES PER:
POLICY PRO LOC
PRODUCTS - COMP,OP AGO $1 , 000, 000
A
AUTOMOBILE
LI4Bl1TY
ANY AUTO
ALL OWNED AUTOSZ
SCHEDULED AUTOS
HIRED AUTOS
NON -OWNED AUTOS
02BO769819
3-26-02
3-26-03
COMBINEDaaecciticcidSCOLE LIMIT , 0 0 0 , 000
Ea enl)
• r, m
BODILY Ion) Rj T $ � i .
(Per person) < 1- -= m
BODILY INJURYn m, i m
(Per eccitleni) i m C2
T 3
PROPERTY DAMAGE s r
(Per accident)
GARAGE DABLTTY
ANY AUTO
-
AUTO ONLY- EA ACCIDENT
OTHER THAN EA ACC $
AUTO ONLY: AGO S
A
EXCESS LIABILm
OCCUR EICLAIMSMADE
DEDUCTIBLE
RETENTION $
01CTO01899
3-26-02
3-26-03
EACH OCCURRENCE $1,000,000
AGGREGATE $1,000,000
s
$
S
A
WORKERS COMPENSATION AND
EMPLOYERS' WBNJTY
01WC925745
4-1-02
4-1-03
WC STAN- OTR
T CRY LIMI EA
E.L. EACH ACCIDENT $1 , 0 0 0, 0 0 0
E.L. DISEASE - EA EMPLOYEE S 1, 0 0 0, 0 0 0
E.L. DISEASE -POLICY LIMIT I sl 000 000
B
OTNFA
PROFESSIONAL
PHSD031788
7-1-02
7-1-03
1,000,000
R RMMDM OF OPERATIONSILOCATIONIeVEHICLESIEXCLUSKINS ADDED BY EBDORSEMENTBPECLLL PROVISIONS
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY LIMITED TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
CERTIFICATE HOLDER I I ADDITIONAL INSURED; INSURER LETTm: CANCELLATION
CITY OF SAN JUAN
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE WE E%PRATION
CAPISTRANO
DATE THEREOF, THE IBSUNG INSURER WILL. FReeavem 76 MAR 30 DAYS WRDTEN
32400 PASEO ADELANTO
MOMCE TO THE CERTIFICATE HOLDER MAMED TO THE LEFT, Sell
SAN JUAN CAPISTRANO CA
ATION
92675
-xnBESERrNMES.
ATTN CITY CLERK
AUTHORDYO REPRESENTATIVE !
ACORD 25-S (7197) 1 BACORD CORPORATION 1988
0 0
Policy Number: 02BO769819 Commercial General Liability
THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED - OWNERS, LESSEES OR
CONTRACTORS (FORM B)
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
THE CITY OF SAN JUAN CAPISTRANO AND THE SAN JUAN CAPISTRANO COMMUNITY
REDEVELOPMENT AGENCY
(If no entry appears above, the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED (Section II) is amended to include as an insured the person or organization shown
in the schedule, but only with respect to liability arising out of "your work" for that insured by or for you.
CG 20 10 11 85 Copyright, Insurance Services Office, Inc., 1984
0
32400 PASEO ADELANTO
SAN JUAN CAPISTRANO, CA 92675
(949) 493-1171
(949) 493-1053 (FAX)
www. sanjuancapistrano. org
June 14, 2002
Moreland & Associates
1201 Dove Street # 680
Newport Beach, California 92660
u
C ,p'A
MEMBERS OF THE CITY COUNCIL
DIANE L. BATHGATE
COLLENE CAMPBELL
JOHN S. GELFF
MATT HART
DAVID M. SW RDLIN
CITY MANAGER
GEORGE SCARBOROUGH
RE: Compliance with Insurance Requirements - Annual Audit Services
The following insurance document is due to expire:
I Professional Liability Certificate 7/1/2002
Other Information: Please name the City of San Juan Capistrano and the San
Juan Capistrano Community Redevelopment Agency as certificate holders.
Please submit updated documentation to the City of San Juan Capistrano, attention City
Clerk's office, 32400 Paseo Adelanto, San Juan Capistrano, CA 92675 by the above
expiration dates. If you have any questions, please contact me at (949) 443-6310.
Siiinnccerr}el�y�, " ,,
Dawn M. Schanderpma/
Deputy City Clerk
cc: Cynthia Russell, Director of Administrative Services
San Juan Capistrano: Preserving the Past to Enhance the Future
AC-ORD.CERTIFICATftF LIABILITY INSURAI«E DATE
PHILIP B. ROBINSON INSURANCE
2081 BUSINESS CENTER DR. # 2010
IRVINE, CA,92612 9494749300
NSURED /I
MORELAND & ASSOCIATES
1201 DOVE ST # 680 1
NEWPORT BEACH, CA 92660
—GGjJ.—
COVERAOES
FRT
INSURERS AFFORDING COVERAGE
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR
MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
NYN
LYN
i TYPE OF INSURANCE
POLICY NUMBER
POLICY
VMTIW
Y [N111OD"
LIS
GENERAL LIABILITY
02BO769819
3-26-02
3-26-03
EACH OCCURRENCE $110001000
FIRE DAMAGE (My one fire) $1, 000, 000
A
COMMERCIAL GENEML LUBLITY
CLAIMS MADE 1� OCCUR
MED ENP (My ane perm) $10,000
PERSONAL B ADV INJURY S1, 000, 000
GENERAL AGGREGATE s2,000,000
OENL AGGREGATE LIMB APPLIES PER;
PRODUCTS - COMNOP AGO $1, 000, 000
POLICY PR0. LOC
AUTONDI
LE LIABILITY
COMBINED SINGLE LIMIT s
ANY AUTO
(Es acotlenp 1,000,000
ALL OWNED AUTOS
, /
V
BODLY NJLIRV =
SCHEDULED AUTOS
(Per perw )
ODDLY INJURY
A
HIRED AUTOS
02BO769819
3-26-02
3-26-03
NON -OWNED AUTOS
(Per amidenO S
PROPDRY DAMAGE $
(Per exidenq
GARAGE LIABILITY
AUTO ONLY - EA ACCIDENT $
OTHER THAN EA ACC S
ANY AUTO
AUTO ONLY: AGO S
EXCESS LIABILITY
EACH OCCURRENCE S1,000,000
A
OCCUR �CLMMSMADE
OlCT001899
3-26-02
3-26-03
AooREoATE $1,0001000
s
S
DEDUCTIBLE
f
RETENTION S
WOPJMS OOIiELSATION AND
$TATRA 0
IM T11-
T RY ER
E.L. EACH ACCIDENT $1,000,000
E PLOYEPW LIABILITY
A
E.L. DISEASE - EA EMPLOYEE $1,000,000
E.L. DISEASE - PMICYLIMIT $1,000,000
01WC925745
4-1-02
4-1-03
OTHER
B
PROFESSIONAL
PHSD010930
7-1-01
7-1-02
1 ff'000'000
0E8piPIgN OF OPBLATgXWLOCATIONSVE ICLEWEXCLUBEN9 ADDED BY EOORSEENTISPECIAL PROVISIONS c
CPA * IF CANCELED FOR NONPAYMENT 10 DAY NOTICE WILL BE GIVEN �" c m
CERTIFICATE HOLDER IS NAMED AS ADDITIONAL INSURED WITH LIABILITY-E_iIMgEg TO
CLAIMS ARISING OUT OF THE INSUREDS OPERATIONS ONLY
o
co
ucnivriumc TNLMCMI i I ADDITIONAL BFORCD: WAREN LETTER: L,Mne MLL llwm
CITY OF SAN JUAN I SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELED 1001 E TIE EXPEATION
CAPISTRANO {e) ' �V � L DATE THEREOF, THE BBUNG NBUREA WILL ENDEAVOR TO ML 30 oAYs xmmEN
32400 PASEO ADELANTO 1 1" NOTICE TO THE CERTIFICATE MOLDER NAMED TO TIE LEFT, BUT FALDRE TO DO EO SHALL
SAN JUAN CAPISTRANO CA MOBS NO OBLIGATION OR LIABILITY OF ANY END UPON THE NBURER, IA AGENTS OR
ATTN: RISK MANAGER 92675 REPRESENTATNES.
ACORD 25-S (7/97) DACORD CORPORATION 1999
Y
0 0
Policy Number: 02BO769819 Commercial General Liability
THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED - OWNERS, LESSEES OR
CONTRACTORS (FORM B)
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL LIABILITY COVERAGE PART.
Schedule
Name of Person or Organization:
CITY OF SAN JUAN CAPISTRANO & THE SAN JUAN CAPISTRANO REDEVELOPMENT
AGENCY
(If no entry appears above, the information required to complete this endorsement will be shown in the
declarations as applicable to this endorsement.)
WHO IS AN INSURED (Section ll) is amended to include as an insured the person or organization shown
in the schedule, but only with respect to liability arising out of "your work" for that insured by or for you.
CG 20 10 11 85 Copyright, Insurance Services Office, Inc., 1984
•
32400 PASEO ADELANTO
SAN JUAN CAPISTRANO, CA 92675
(949) 493-1171
(949) 493-1053 (FAX)
www.sanjuancapistrano.org
April 22, 2002
Moreland & Associates
1201 Dove Street, Ste 680
Newport Beach, CA 92660
Dear Sir or Madam:
IA(11/OIIiIA
InomAtA I 1461
1776
MEMBERS OF THE CITY COUNCIL
DIANE L. BATHGATE
COU -ENE CAMPBELL
JOHN S. GELFF
VNATT HAAT
DAVID M. SWERDLIN
CITY MANAGER
GEORGE SCARBOROUGH
Please find enclosed a fully executed Personal Services Agreement related to providing
assistance to the City for implementation of Governmental Account Standards Board
Statement Number 34.
We have received the evidence of insurance and endorsements as required by the
agreement. Please be aware that this evidence met must be maintained current with
our office. Should evidence lapse, work under this agreement must stop and payments
for work completed are withheld until we receive the required documentation.
You may proceed with the scope of work under this agreement in coordination with
Cynthia Russell, Administrative Services Director (949) 443-6301.
Thank you,
Mon han, CMC
enclosure: Agreement
cc: Cynthia Russell, Administrative Services Director
vo use
n
San Juan Capistrano: Preserving the Past to Enhance the Future
8. DESCANSO VETERANS PARK FACILITY RENTAL FEES FOR THE 'WALK
FOR DIABETES," HOSTED BY THE AMERICAN DIABETES ASSOCIATION ON
APRIL 20, 2002, REDUCED 73%, $390 (390.30)
9. RESOLUTION NO. 02-04-16-01 ADOPTED, ENTITLED -A RESOLUTION OF
THE CITY COUNCIL OF THE CITY OF SAN JUAN CAPISTRANO,
CALIFORNIA, ACCEPTING A TRAFFIC SIGNAL EASEMENT FOR
CONSTRUCTION AND MAINTENANCE OF A TRAFFIC SIGNAL AT DEL
OBISPO STREET AND VIA BELARDES/PASEO CAROLINA" (670.50)
10. STATUS OF NEW DEVELOPMENT APPLICATIONS RECEIVED AND FILED
(440.10)
11. CITY COUNCIL POLICY REGARDING THE PROCUREMENT OF OFFICE
FURNITURE APPROVED (610.30)
12. RESOLUTION NO. 02-04-16-02 ADOPTED ENTITLED "A RESOLUTION OF
THE CITY COUNCIL OF THE CITY OF SAN JUAN CAPISTRANO,
CALIFORNIA, INITIATING PROCEEDINGS FOR THE SALE OF
APPROXIMATELY 4,400 SQUARE FEET OF THE HELICOPTER HILL PARK
SITE/OPEN SPACE (LOT B, TRACT 12954, MARBELLA) TO MR. SANJIV JAIN,
OWNER OF LOT 104, TRACT 12954" (LOT B, TRACT 12965) (MARBELLA/
SANJIV JAIN)" (670.70)
13. WATER QUALITY ORDINANCE IMPLEMENTATION AGREEMENT WITH THE
ORANGE COUNTY FLOOD CONTROL DISTRICT, WITH AN ANNUAL FEE OF
$712 AND RENEWABLE FOR AN ADDITIONAL 3 YEARS, APPROVED AND
THE MAYOR AUTHORIZED TO EXECUTE THE AGREEMENT (600.30)
14. PERSONAL SERVICES AGREEMENT WITH MORELAND & ASSOCIATES, IN
THE AMOUNT OF $29,000, TO ASSIST STAFF WITH IMPLEMENTATION OF
GOVERNMENTAL ACCOUNTING STANDARD BOARD (GASB) STATEMENT
NO. 34 APPROVED (MORELAND & ASSOCIATES) (600.30)
15. RESOLUTION NO. 02-04-16-03 ADOPTED, ENTITLED "A RESOLUTION OF
THE CITY COUNCIL OF THE CITY OF SAN JUAN CAPISTRANO,
CALIFORNIA, ADOPTING ITS ARTICLE XIIIB APPROPRIATION LIMITATION
(GANN LIMIT) FOR THE 2001/2002 FISCAL YEAR" (330.20)
CC Minutes 3 04-16-02
• •
,AGENDA ITEM 411612002D 14
TO: George Scarborough, City Manager
FROM: Cynthia L. Russell, Administrative Services Director
SUBJECT: Consideration of Personal Services Agreement to Implement
Governmental Accounting Standards Board (GASB) Statement #34
(Moreland & Associates)
RECOMMENDATION:
By Motion, approve the personal services agreement with Moreland & Associates in the
amount of $29,000 to assist staff with the implementation of Governmental Accounting
Standards Board (GASB) Statement No. 34.
SITUATION:
A. Summary and Recommendation
Governmental Accounting Standards Board (GASB) Statement No. 34 represents a
fundamental revision of the current financial reporting model. These revisions
include a change in the reporting format of financial information currently provided
in the City's financial statements as well as the inclusion of infrastructure assets not
included in the current financial reporting model. Details of these changes and why
they are necessary are provided later in this report. Based on its revenue levels the
City of San Juan Capistrano must comply with the new reporting model for the fiscal
year ending June 30, 2003.
In order to bring the City into compliance, staff must evaluate the required changes
to the City's financial information for reporting purposes, prepare the additional
reports necessary for the new reporting model, analyze the City's infrastructure
systems, and make decisions regarding the method under which to report these
assets. City staff resources are not adequate to undertake this task effectively.
Staff will need the technical assistance of accounting and engineering professionals
to perform the analysis, develop required reports, develop alternatives, make
recommendations and provide a framework for the new reporting model. In
addition to these steps, the City's external auditor, Moreland and Associates would
need to review and test the assumptions and information prepared to assure
themselves of compliance with GASB 34 prior to issuing the financial statements.
Moreland & Associates has teamed up with Psomas, a leading engineering firm to
form an "Accountaneering Team". This team can provide the services necessary to
complete our conversion to the new reporting model. By working with our existing
auditor, the City can effectively implement GASB 34 and satisfy our audit
requirements at the same time, thus reducing costs. Moreland & Associates is
FOR CIN COUNCIL AGENDA
, Agenda Item • -2- • April 16, 2002
familiar with the City's current financial information and systems and will not need
additional time to familiarize themselves with the City's records, again keeping costs
to a minimum. Additionally, Mike Moreland was a member of the GASB Task Force
on the New Reporting Model and the only CPA practitioner in California to be a
member of the Task Force. Moreland & Associates has submitted a proposal of
$29,000 to complete the implementation of GASB 34.
Staff recommends the City Council approve the personal services agreement with
Moreland & Associates in the amount of $29,000 to assist staff with the
implementation of GASB 34.
B. Background
In June 1999, the Governmental Accounting Standards Board (GASB) - which sets
"generally accepted accounting principles" (financial reporting rules) for all state
and local governments - established a new framework for the financial reports of
state and local governments. Known as Statement No. 34: Basic Financial
Statements - And Management's Discussion and Analysis - For State and Local
Governments, it represents a fundamental revision of the current financial reporting
model, which has been in place since 1979.
Why implement GASB 34?
With GASB 34 being such a significant change, one question is: Why implement
GASB 34? The three most important reasons are:
It's Generally Accepted Accounting Principles (GAAP) - This is probably the
most compelling reason for implementing the new model. GASB is the
acknowledged authoritative body in setting GAAP for local and state agencies.
Maintaining citizen confidence in our stewardship of the assets entrusted to us
requires credibility and integrity in our accounting and financial reporting system.
Preparation of audited financial statements in accordance with industry
standards is an essential foundation in gaining and sustaining this trust.
2. The new model is supported by a number of users and professional
associations. The National Association of State Auditors, Comptrollers and
Treasurers, the credit rating agencies ( who are the primary "users" of these
reports), the California Society of Municipal Finance Officers (CSMFO), and the
Government Finance Officers Association (GFOA) have all recommended the
implementation of GASB 34. There are many public works' officials who believe
the new reporting model will result in a better understanding of infrastructure
needs. Additionally, a number of municipal finance professionals think the new
reporting model better tells a city's fiscal story, and is a significant improvement
over the current model.
3. Usually required for grants and long-term financing. In most cases, grant
agencies and those who review and monitor long-term financing, require the
Agenda Item • -3- • April 16, 2002
submission of audited financial statements. Those entities that do not implement
GASB 34 will receive a qualified opinion (as opposed to an unqualified opinion)
on their financial statements. A qualified opinion will have a negative impact
with respect to grant compliance and long-term financing.
Infrastructure Reporting
In addition to the new reporting requirements for existing financial information
provided for in the new financial reporting model, the City will need to make a major
change in the manner in which we record infrastructure. Current accounting
principles do not require reporting the historical cost of infrastructure such as roads,
bridges, street lights, traffic signals, storm drains, etc. as capital assets - not
because they aren't major community investments, but because they are
immovable, and generally only of value to the government. The new reporting
model will require that all infrastructure be reported at its "historical" (not current)
value, and then depreciated.
In order to determine each piece of the infrastructure inventory and determine its
"historical" value, many cities have spent in excess of $50,000. Moreland &
Associates, working with Psomas and our staff will develop a develop a "prior
infrastructure" value based on estimates of the quantity of assets, dates acquired,
useful lives and current replacement cost. From this information they will calculate
an estimate of the original cost and accumulated depreciation to date. This general
approach has been determined to meet the requirements of GASB 34 and is much
less costly than the specific inventory approach.
Upon completion of the infrastructure valuation, the City has the option to elect to
depreciate its capital assets annually or implement the "modified approach" to
infrastructure reporting. The modified approach requires that the City establish an
infrastructure condition level to which all recorded infrastructure is to be maintained.
After determining the required condition level, the City would need to demonstrate
periodically that they are maintaining that condition level and disclose both their
estimates of the amounts needed to maintain or preserve the infrastructure assets
at that level and the actual amounts expended for each of the past five reporting
periods. As part of the implementation process, staff will be making
recommendations to the City Council regarding the method of recording capital
assets.
COMMISSION/BOARD REVIEW AND RECOMMENDATIONS:
M
FINANCIAL CONSIDERATIONS:
The FY 2001-02 budget as amended at mid -year includes $50,000 for the
implementation of GASB 34. Although not anticipated at this point, the funds in excess
of the $29,000 are available should the City need the services of a firm to perform an
inventory and valuation of certain infrastructure that cannot be estimated from our
Agenda Item • -4- • April 16, 2002
existing records. Should this service become necessary, staff would return to the City
Council for approval of a separate agreement.
In addition to sufficient budget for this project, failure to implement GASB 34 could have
significant impacts on the City's ability to secure long-term financing and grants.
NOTIFICATION:
Moreland & Associates*
ALTERNATE ACTIONS:
By Motion, approve the personal services agreement with Moreland & Associates in
the amount of $29,000 to assist staff with the implementation of Governmental
Accounting Standards Board (GASB) Statement No. 34.
2. Do not approve the personal services agreement with Moreland & Associates in the
amount of $29,000 to assist staff with the implementation of Governmental
Accounting Standards Board (GASB) Statement No. 34.
3. Request additional information from staff.
RECOMMENDATION:
By Motion, approve the personal services agreement with Moreland & Associates in the
amount of $29,000 to assist staff with the implementation of Governmental Accounting
Standards Board (GASB) Statement No. 34.
Respectfully submitted,
&a 1,
Cyn is L. Russell
Administrative Services Director
Attachments:
1. Personal Services Agreement - Moreland & Associates
Moreland ���,
CERTIFIED PUBLIC ACCOUNTANTS
March 21, 2002
Ms. Cynthia L. Russell
Director of Administrative Services
City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
Dear Ms. Russell:
EXHIBIT A
1201 DOVE STREET, SUITE 680
NEWPORT BEACH, CALIFORNIA 92660
(949)221-0025
570 RANCHEROS DRIVE, SUITE 260
SAN MARCOS, CA 92069
(760)752-3390
We are pleased to submit this proposal to provide assistance to the City of San Juan
Capistrano for the implementation of Governmental Accounting Standards Board (GASB)
Statement Number 34, Basic Financial Statements — and Management's Discussion and
Analysis — for State and Local Governments. GASB Statement 34 has been described as the
most significant change in the history of governmental accounting.
As we have discussed with you, we have formed an "Accountaneering Team" which includes
Psomas, a leading engineering firm providing public agencies with services in public works,
water and natural resources, transportation, survey and information systems. Additional
consultants, such as Marshall & Stevens, Inc., one of the oldest and most respected full-
service independent valuation firms in the United States, are available to provide special
expertise if needed. The experience of our Accountaneering Team and the fact that we have
been the auditors for the City for the past several years place us in a unique position to
provide these services
BACKGROUND
GASB Statement 34 was issued in June 1999 and must be implemented by the City for the
year ending June 30, 2003. Although you may take up to an additional four years to
retroactively report major general infrastructure assets, most cities want to record prior
infrastructure at the same time that the other provisions of GASB Statement 34 are
implemented.
The implementation of GASB Statement 34 involves the formation of a GASB 34
Implementation Committee, which you have already formed. The purpose of the Committee
is to identify the implementation decisions that need to be made and to arrange for the
gathering of information necessary to make the decisions. The Committee may wish to
implement GASB Statement 34 on a test basis by converting for internal use only, the June
30, 2002, financial statements. The purpose of the test conversion is to see in advance of
publication how the financial statements will appear as the result of making decisions one
way or another.
Ms. Cynthia L. Russell •
Director of Administrative Services
City of San Juan Capistrano
March 21, 2002
Page 2
Based on our initial meeting with your Implementation Committee, you have already made
some important decisions, including recording the smallest amount of infrastructure allowed
under GASB Statement 34. We believe you have also decided to use the depreciation
method for your infrastructure assets and to generally make those decisions that will result in
the least cost of implementation.
SCOPE OF WORK
Our approach to this engagement is founded on the principle of thinking and working as an
extension of City staff. As such, we will work with your Implementation Committee in
identifying the decisions that need to be made and in gathering the information necessary in
making the decisions. Some of the decisions that you have already made or that need to be
made include:
1. Is a test conversion worthwhile?
2. Do you want to report some or your entire infrastructure at the date of implementation?
When you report prior infrastructure, do you want to report all existing infrastructure or
just major infrastructure assets that were acquired or significantly reconstructed, or that
received significant improvements after June 30, 1980?
4. How do you define your infrastructure networks and subsystems?
5. How is the amount of infrastructure networks and subsystems to be determined?
6. What are the useful lives of your general fixed assets and of your infrastructure fixed
assets if you choose not to use the "preservation method"?
7. Is the preservation method appropriate for your City?
Some of the specific steps to be accomplished in implementing GASB Statement 34 are as
follows:
Using the information provided by your engineers, determine estimated historical cost of
the infrastructure assets. Also compute accumulated depreciation and depreciation
expense.
2. Determine useful lives of general fixed assets and compute accumulated depreciation and
depreciation expense.
3. Determine the distribution of depreciation expense within the Statement of Activities.
Ms. Cynthia L. Russell 0 0
Director of Administrative Services
City of San Juan Capistrano
March 21, 2002
Page 3
4. Review the current fund structure in light of the new fund types established by GASB
Statement 34.
5. Identify major funds for reporting in the fund based financial statements.
6. Determine the allocation of revenues between program revenues and general revenues
within the Statement of Activities.
7. Divide the government -wide net assets into the three categories of net assets.
8. Convert the governmental funds from the modified accrual basis of accounting to the
accrual basis of accounting.
9. Prepare the reconciliation of the fund balance in the fund based financial statements to
the net assets in the government -wide financial statements.
10. Prepare the reconciliation of the net change in fund balances of the governmental funds
to the change in net assets of the governmental activities in the government -wide
financial statements.
11. Assist you in identifying any extraordinary items or special items that require separate
disclosure.
12. Assist you in the preparation of the Management Discussion and Analysis.
13. Assist you in revising your footnote disclosures to conform with GASB Statement
Number 38, Certain Financial Statement Note Disclosures.
14. Assist you in explaining the revised financial statements to your City Council and the
other members of City management.
It is important to note that these changes not only impact the preparation of the City's
Comprehensive Annual Financial Report, but also the preparation of your separate reports
for your three component units.
OUR APPROACH TO DETERMINING PRIOR INFRASTRUCTURE
Our approach to determining the amount of prior infrastructure to be recorded will be to meet
with your Implementation Committee to identify the City's infrastructure networks and/or
subsystems. After we have identified together which networks and/or subsystems need to be
recorded based upon the criteria of GASB Statement 34, we will ask your staff to make
estimates of the quantity of assets, dates acquired, useful lives and current replacement cost.
From that information we can calculate an estimate of the original cost and accumulated
depreciation. This general approach will be used to determine the amount of all
infrastructure assets, annual depreciation expense and accumulated depreciation.
0
32400 PASEo AoCLANTO
SAN JUAN CAPISTRANO, CA 92675
(949) 493-1171
(949) 493-1053 (FAX)
www.sanjuancapistrano.org
April 18, 2002
Moreland & Associates
1201 Dove Street, Ste 680
Newport Beach, CA 92660
Dear Sir or Madam:
MEMBERS OF THE CITY COUNCIL
DIME L. BATHGATE
COLLENE CAMPBELL
JOHN S. GEI FF
MATT HMT
DAVID M. SWERDLIN
CITY MANAGER
GEORGE SCARBOROUGH
A Personal Services Agreement related to providing assistance to the City for
implementation of Governmental Account Standards Board Statement Number 34, was
approved by the City Council at their meeting of April 16, 2002.
All contract terms under Section 14. Insurance must be met prior to issuance of a n
agreement or Notice to Proceed. We have current evidence of insurance for
professional liability, but our records do not show current coverage for all other forms
required. This evidence may be faxed to (949) 493-1053, followed by original signed
documents. I have enclosed copies of pages within the agreement that refer to
insurance terms, for your reference in supplying this documentation.
If you have questions specific to the contact, please contact the project manager,
Cynthia Russell, Administrative Services Director (949) 443-6301. If you have
questions regarding the forms of insurance needed, please contact Dawn Schanderl,
Deputy City Clerk (949) 443-6310.
Thank you,
V �
Meg ona an, CMC
City erk
(949) 4 -6308
enclosure: Section 14. Insurance
cc: Cynthia Russell, Administrative Services Director
Fawn Schanderl, Deputy City Clerk
San Juan Capistrano: Preserving the Past to Enhance the Future
•
32400 PASEO ADIII
SAN JUAN CAPISTRANO, CA 92675
(949) 493-1171
(949) 493-1053 (FAX)
www.sanjuancapistrano.org
MEMBERS OF THE CITY COUNCIL
DIANE L. BATHGATE
JOHNS GELFF
COLLENE CAMPBELL
MATT HART
DAVID M. SWERDLIN
CITY MANAGER
GEORGE SCARBOROUGH
NOTIFICATION OF MEETING OF POTENTIAL INTEREST
OF THE SAN JUAN CAPISTRANO CITY COUNCIL
The City Council of San Juan Capistrano will meet at 7:00 p.m. on April 16, 2002 in the
City Council Chamber in City Hall, to consider
"Consideration of Personal Services Agreement to Implement Governmental
Accounting Standards Board (GASB) Statement #34 (Moreland & Associates)" —
Item No. D14
If you have specific thoughts or concerns regarding this item, you are encouraged to
participate in this decision making process. You can communicate with the City Council
through correspondence addressed to the Council and/or by attending the meeting and
speaking to the Council during the public meeting.
Correspondence related to this item must be received at City Hall by 5:00 p.m. on
Monday, April 15, 2002 to allow time for the Council to consider its content.
If you would like to speak at the meeting, please complete a blue 'Request to Speak'
form found inside the entrance to the Council Chamber. This form is turned in at the
staff table, just in front of the Council dais. You will be called to speak by the Mayor
when the item is considered.
You have received this notice at the request of the City staff member Cynthia L. Russell,
Administrative Services Director. You may contact that staff member at (949) 443-6301
with any questions.
Thank you for your interest,
ZZ
Meg ona an, CMC
City rk
(949) 44 -6308
cc: Moreland & Associates*; Cynthia L. Russell, Administrative Services Director
Received staff report
DRUG USE
IS
San Juan Capistrano: Preserving the Past to Enhance the Future
32AOO PASEO ADELANTO
SAN JUAN CA ISTRANO, CA 92675
(949) 493-1171
(949) 493-1053 (FAX)
www.sanjuancapistrano.org
April 17, 2002
•
y! WORM%
I%wsR I 1961
1776
NOTIFICATION OF ACTION BY THE
CITY COUNCIL OF SAN JUAN CAPISTRANO
MEMBERS OF THE CITY COUNCIL
DIANE L. WHGATE
COLLENE CAMPBELL
JOHN S. GELFF
WYATTHART
DAVID M. SWERDLIN
CITY MANAGER
GEORGE SCARBOROUGH
On April 16, 2002 the City Council of San Juan Capistrano met regarding:
"Consideration of Personal Services Agreement to Implement Governmental
Accounting Standards Board (GASB) Statement #34 (Moreland & Associates)"
Item No. D14
The following action was taken at the meeting:
Personal Services Agreement with Moreland & Associates, in the amount of
$29,000, to assist staff with implementation of Governmental Account Standard
Board (GASB) Statement No. 34, approved.
The following documents are in the process of being executed.
Personal Services Agreement
If you have any questions regarding this action, please contact Cynthia L. Russell,
Administrative Services Director at 443-6301 for more detailed information.
Thank you,
Mean, CMC
CityC(949308
Cc: Moreland & Associates% Cynthia L. Russell, Administrative Services Director
ua USE
u
San Juan Capistrano: Preserving the Past to Enhance the Future
. Page 1 of 1
Mitzi Ortiz
From: Maria Guevara
Sent: Monday, March 20, 2006 9:18 AM
To: Mitzi Ortiz
Subject: FW: Moreland & Associates
Hi Gigi, 4V)
Please close agreement on CityView & file. Thanks.
Maria Guevara, Deputy City Clerk
City of San Juan Capistrano
32400 Paseo Adelanto
San Juan Capistrano, CA 92675
(949) 443-6309
(949) 493-1053 - Fax
-----Original Message -----
From: Conrad David
Sent: Monday, March 20, 2006 8:45 AM
To: Maria Guevara
Subject: Moreland & Associates
Hi Maria,
The City's agreement with Moreland regarding "GASB 34" is now complete. If you have any questions, please let me
know.
Conrad
3/22/2006
SECOND REQUEST
CITY CLERK'S DEPARTMENT - ACTION REMINDER
TO: Conrad David, Accounting Manager
FROM: Mitzi Ortiz, Deputy City Clerk DATE: March 1, 2004
SITUATION:
At their meeting on April 16, 2002 the City Council of the City of San Juan Capistrano
approved an agreement with Moreland & Associates, Inc. to provide assistance to the City
for implementation of Governmental Accounting Standards Board Statement Number 34.
ACTION REQUESTED:
January 7, 2003, project still underway, check on status June 30, 2003.
July 9, 2003, project still underway, check on status September 30, 2003.
On October 28, 2003, project still underway, check on status November 30, 2003.
On January 7, 2004, project still underway, check on status March 1, 2004.
Please notify this office if agreement will be extended or has been completed.
ACTION TO BE TAKEN:
DATE WHEN NEXT ACTION (S) SHOULD BE TAKEN:
SIGNATURE OF OFFICIAL TAKING ACTION:
DATE SIGNED:
***FOR CITY CLERK'S DEPARTMENT USE ONLY'
Tiokler Date: 12 10102 06/30/03 09/30/03 12/01/03 03/01/04
Deadline Date: 12/31/02
(600.30/moreland)
L-\ 1 C5 1 0L'1
C\C 1C (�-k lA(�-
7 •
Mitzi Ortiz
From:
Mitzi Ortiz
Sent:
Monday, December 06, 2004 10:52 AM
Tw
Conrad David
Subject:
Agreement Status
Hi Conrad,
•
I'm trying to follow-up on the status of an agreement with Moreland and Associates. The agreement is for
assistance with the implementation of GASB Statement Number 34 (dated 4/16/02).
Has that agreement been completed?
SFC%D RF
CITY CLERK'S DEPARTMENT - ACTION REMINDER Q(iFs�
TO: Conrad David, Accounting Manager
FROM: Mitzi Ortiz, Deputy City Clerk DATE: December 1, 2003
SITUATION:
At their meeting on April 16, 2002 the City Council of the City of San Juan Capistrano approved
an agreement with Moreland & Associates, Inc. to provide assistance to the City for
implementation of Governmental Accounting Standards Board Statement Number 34.
ACTION REQUESTED:
January 7, 2003, project still underway, check on status June 30, 2003.
July 9, 2003, project still underway, check on status September 30, 2003.
On October 28, 2003, project still underway, check on status November 30, 2003.
Please notify this office if agreement will be extended or has been completed.
ACTION TO BE TAKEN:
DATE WHEN NEXT ACTION (S) SHOULD BE TAKEN:
SIGNATURE OF OFFICIAL TAKING ACTION:
DATE SIGNED:
***FOR CITY CLERK'S DEPARTMENT USE ONLY***
Tickler Date: 12/10/02 6/30/03
Deadline Date: 12/31/02
(600.30/moreland)
9/30/03 12/01/03
1� SEND REQUESTNO3
03
CITY CLERK'S DEPARTMENT - ACTION REMINDER
Cynthia L. Russell, Administrative Services Director
FROM: Maria Guevara, Secretary
SITUATION:
DATE: December 10, 2002
At their meeting on April 16, 2002 the City Council of the City of San Juan Capistrano approved
an agreement with Moreland & Associates, Inc. to provide assistance to the City for
implementation of Governmental Accounting Standards Board Statement Number 34.
ACTION REQUESTED:
Please notify this office if agreement has been extended or completed.
ACTION TO BE TAKEN:
etl) Yl, �l
DATE WHEN EXT ACTION (S) SHO®LDI TAKEN:
SIGNATURE OF OFFICIAL TAKING ACTION:
DATE SIGNED:
***FOR CITY CLERK'S DEPARTMENT USE ONLY***
Tickler Date: 12110/02
Deadline Date: 12/31/02
(600.30/moreland)
Maria Guevara
From: Cindy Russell
Sent: Wednesday, July 09, 2003 10:41 AM
To: Maria Guevara
Subject: RE: Moreland & Associates
Maria, I believe that the auditing services with the City and A Of
years? Please lot me know if this is not the case.
Thanks, Cindy
-----Original Message----- '
From: Maria Guevara
Sent: Wednesday, July 09, 2003 10:30 AM
To: Cindy Russell
Subject: Moreland & Associates
Hi Cindy,
I'm checking the status on three agreements with Moreland & Associates.
1. Auditing services with the City
2. Auditing services with the Agency
3. Implementation of Governmental Accounting Standards Board
Statement Number 34.
Are any of these completed?
Thanks
Maria
I
11 0
Maria Guevara
From:
Maria Guevara
Sent:
Wednesday, July 09, 2003 10:30 AM
To:
Cindy Russell
Subject:
Moreland & Associates
Hi Cindy,
I'm checking the status on three agreements with Moreland & Associates.
1. Auditing services with the City
2. Auditing services with the Agency
3. Implementation of Governmental Accounting Standards Board
Statement Number 34.
Are any of these completed?
Thanks
Maria
1 0
CITY CLERKS DEPARTMENT - ACTION REMINDER
TO: Cynthia L. Russell, Administrative Services Director
FROM: Maria Guevara, Secretary DATE: June 30, 2003
SITUATION:
At their meeting on April 16, 2002 the City Council of the City of San Juan Capistrano approved
an agreement with Moreland & Associates, Inc. to provide assistance to the City for
implementation of Governmental Accounting Standards Board Statement Number 34.
ACTION REQUESTED:
January 7, 2003, project still underway, check on status June 30, 2003
Please notify this office if agreement will be extended or has been completed.
ACTION TO BE TAKEN:
DATE WHEN NEXT ACTION (S) SHOULD BE TAKEN:
SIGNATURE OF OFFICIAL TAKING ACTION:
DATE SIGNED:
Tickler Date: 12/10/02
Deadline Date: 12/31/02
(600.30/moreland)
***FOR CITY CLERK'S DEPARTMENT USE ONLY***
6/30/03
Maria Guevara
From: Conrad David
Sent: Tuesday, October 28, 2003 12:41 PM
To: Maria Guevara
Subject: RE: Moreland & Associates- GASBS #34 Agreement
Hi Maria,
It will take at least another 30 days to complete the job.
Please
check with in 45 days. Thanks.
Conrad
-----Original Message -----
From: Maria Guevara
Sent: Monday, October 27, 2003 8:23 AM
To: Conrad David
Subject: FW: Moreland & Associates- GASBS #34 Agreement
Hi Conrad,
How was your weekend? Please let me know what is the status on
this
agreement.
Thank you.
Maria
-----Original Message -----
From: Cindy Russell
Sent: Sunday, October 26, 2003 5:08 AM
To: Maria Guevara
Subject: RE: Moreland & Associates- GASBS #34 Agreement
maria, please contact Conrad, he is handling this project now.
Thanks, Cindy
-----Original Message -----
From: Maria Guevara
To: Cindy Russell
1
Sent:. 10/24/03 2:11 PM
Subject: Moreland & Associates -
Hi Cindy,
•
GASBS #34 Agreement
I'm following up with the status of this agreement
done?
Thanks.
Maria
F1
Are they
0 0
Maria Guevara
From: Maria Guevara
Sent: Friday, October 24, 2003 2:11 PM
To: Cindy Russell
Subject: Moreland & Associates- GASBS #34 Agreement
Hi Cindy,
I'm following up with the status of this agreement. Are they done?
Thanks.
Maria
• 0
CITY CLERK'S DEPARTMENT - ACTION REMINDER
TO: Cynthia L. Russell, Administrative Services Director
FROM: Maria Guevara, Secretary DATE: SeptoMger 30, 2003
SITUATION:
At their meeting on April 16, 2002 the City Council of the City of San Juan Capistrano approved
an agreement with Moreland & Associates, Inc. to provide assistance to the City for
implementation of Governmental Accounting Standards Board Statement Number 34.
ACTION REQUESTED:
January 7, 2003, project still underway, check on status June 30, 2003.
July 9, 2003, project still inderway, check on status September 30, 2003.
Please notify this office if agreement will be extended or has been completed.
ACTION TO BE TAKEN:
DATE WHEN NEXT ACTION (S) SHOULD BE TAKEN:
SIGNATURE OF OFFICIAL TAKING ACTION:
DATE SIGNED:
***FOR CITY CLERK'S DEPARTMENT USE ONLY***
Tickler Date: 12/10/02 6/30/03 9/30/03
Deadline Date: 12/31/02
(600.30/moreland)