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1-2019 City of Orange CAFR
Comprehensive Annual Financial Report Year Ended June 30, 2019 328228_A_Cover 2019.r1.indd 1 12/17/19 4:30 PM Orange City Council MAYOR TERESA “TITA” SMITH MAYOR MARK A. MURPHY COUNCILMEMBER FRED M. WHITAKER MAYOR PRO TEM MICHAEL ALVAREZ COUNCILMEMBER KIMBERLEE NICHOLS Cover designed by Jamey Taulbee 289527 Cover BudgetBook_R1.indd 2 7/6/16 9:51 AM Orange City Council MAYOR TERESA “TITA” SMITH MAYOR MARK A. MURPHY COUNCILMEMBER FRED M. WHITAKER MAYOR PRO TEM MICHAEL ALVAREZ COUNCILMEMBER KIMBERLEE NICHOLS Cover designed by Jamey Taulbee 289527 Cover BudgetBook_R1.indd 2 7/6/16 9:51 AM Orange City Council MAYOR TERESA “TITA” SMITH MAYOR MARK A. MURPHY COUNCILMEMBER FRED M. WHITAKER MAYOR PRO TEM MICHAEL ALVAREZ COUNCILMEMBER KIMBERLEE NICHOLS Cover designed by Jamey Taulbee 289527 Cover BudgetBook_R1.indd 2 7/6/16 9:51 AM Orange City Council MAYOR TERESA “TITA” SMITH MAYOR MARK A. MURPHY COUNCILMEMBER FRED M. WHITAKER MAYOR PRO TEM MICHAEL ALVAREZ COUNCILMEMBER KIMBERLEE NICHOLS Cover designed by Jamey Taulbee 289527 Cover BudgetBook_R1.indd 2 7/6/16 9:51 AM Orange City Council MAYOR TERESA “TITA” SMITH MAYOR MARK A. MURPHY COUNCILMEMBER FRED M. WHITAKER MAYOR PRO TEM MICHAEL ALVAREZ COUNCILMEMBER KIMBERLEE NICHOLS Cover designed by Jamey Taulbee 289527 Cover BudgetBook_R1.indd 2 7/6/16 9:51 AM COUNCILMEMBER CHIP MONACO 324096_Budget_Cover.indd 2 12/16/19 5:42 PM328228_A_Cover 2019.r1.indd 2 12/17/19 4:30 PM 328228_A_Cover 2019.r1.indd 3 12/17/19 4:30 PM City of Orange C a l i f o r n i a Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2019 Prepared by: FINANCE DEPARTMENT Will Kolbow Assistant City Manager/Director of Administrative Services 328228_C_Guts.indd 1 12/16/19 8:50 PM Elected Officials CITY TREASURER RICHARD A. ROHM CITY CLERK PAMELA COLEMAN 328228_C_Guts.indd 2 12/16/19 8:50 PM Introductory Section328228_B_Tabs.indd 1 12/11/19 9:34 PM i 328228_C_Guts.indd 1 12/16/19 8:50 PM ii 328228_C_Guts.indd 2 12/16/19 8:50 PM iii 328228_C_Guts.indd 3 12/16/19 8:50 PM iv 328228_C_Guts.indd 4 12/16/19 8:50 PM v 328228_C_Guts.indd 5 12/16/19 8:50 PM vi 328228_C_Guts.indd 6 12/16/19 8:50 PM vii 328228_C_Guts.indd 7 12/16/19 8:50 PM viii 328228_C_Guts.indd 8 12/16/19 8:50 PM CITY OF ORANGE Organization Chart at June 30, 2019 CITIZENS OF ORANGE City Clerk Mark A. Murphy, Mayor Michael Alvarez, Mayor pro tem Kimberlee Nichols, Councilmember Chip Monaco, Councilmember City Attorney City Manager Assistant City Manager/ Community Services Director Assistant City Manager/ Administrative Services Director Community Development Director Fire Chief Police Chief Library Services Director Public Works Director Human Resources/Employee Relations Director Commissions & Committees City Treasurer ix 328228_C_Guts.indd 9 12/16/19 8:50 PM ELECTED POSITIONS Mark A. Murphy …………...…………………………………………….……… Mayor Michael Alvarez.………………...……………………………...……..…...Mayor Pro Tem Kimberlee Nichols..…...…..….……….…………..……………….…..….Council Member Chip Monaco……………...……………………….……………………...Council Member Richard A. Rohm..………..……………………………………..………..… City Treasurer Pamela Coleman………………...…………………………………………..….. City Clerk ADMINISTRATIVE PERSONNEL Rick Otto…….…………………………………….………………………… City Manager Will Kolbow….....………………………...…….…………………Assistant City Manager/ Administrative Services Director Bonnie Hagan....……...……………………...………..………….. Assistant City Manager/ Community Services Director Gary Sheatz……………………………………………………………….… City Attorney Tom Kisela……………………...…………………..…………...……..…….. Police Chief Christopher Cash.……………………...……………..…..……....... Public Works Director Christopher Boyd…………………..…….…………..…………………………. Fire Chief William Crouch..……..……………………………..….Community Development Director Monica Espinoza………………………………………………..Human Resources Director Dave F. Curtis…..………………………………..…………….....Library Services Director x 328228_C_Guts.indd 10 12/16/19 8:50 PM Financial Section328228_B_Tabs.indd 2 12/11/19 9:34 PM 1 328228_C_Guts.indd 11 12/16/19 8:50 PM 2 328228_C_Guts.indd 2 12/16/19 8:50 PM 3 328228_C_Guts.indd 3 12/16/19 8:50 PM 4 328228_C_Guts.indd 4 12/16/19 8:50 PM Management’s Discussionand Analysis328228_B_Tabs.indd 3 12/11/19 9:34 PM 5 328228_C_Guts.indd 5 12/16/19 8:50 PM 6 328228_C_Guts.indd 6 12/16/19 8:50 PM 7 328228_C_Guts.indd 7 12/16/19 8:50 PM 8 328228_C_Guts.indd 8 12/16/19 8:50 PM 9 328228_C_Guts.indd 9 12/16/19 8:50 PM 10 328228_C_Guts.indd 10 12/16/19 8:50 PM 11 328228_C_Guts.indd 11 12/16/19 8:50 PM 12 328228_C_Guts.indd 12 12/16/19 8:50 PM 13 328228_C_Guts.indd 13 12/16/19 8:50 PM 14 328228_C_Guts.indd 14 12/16/19 8:50 PM Government-wideFinancial Statements328228_B_Tabs.indd 4 12/11/19 9:34 PM 15 328228_C_Guts.indd 15 12/16/19 8:50 PM 16 328228_C_Guts.indd 16 12/16/19 8:50 PM 17 328228_C_Guts.indd 17 12/16/19 8:50 PM 18 328228_C_Guts.indd 18 12/16/19 8:50 PM Fund Financial Statements328228_B_Tabs.indd 5 12/11/19 9:34 PM 19 328228_C_Guts.indd 19 12/16/19 8:50 PM 20 328228_C_Guts.indd 20 12/16/19 8:50 PM 21 328228_C_Guts.indd 21 12/16/19 8:50 PM 22 328228_C_Guts.indd 22 12/16/19 8:50 PM 23 328228_C_Guts.indd 23 12/16/19 8:50 PM 24 328228_C_Guts.indd 24 12/16/19 8:50 PM 25 328228_C_Guts.indd 25 12/16/19 8:50 PM 26 328228_C_Guts.indd 26 12/16/19 8:50 PM 27 328228_C_Guts.indd 27 12/16/19 8:50 PM 28 328228_C_Guts.indd 28 12/16/19 8:50 PM 29 328228_C_Guts.indd 29 12/16/19 8:50 PM 30 328228_C_Guts.indd 30 12/16/19 8:50 PM 31 328228_C_Guts.indd 31 12/16/19 8:50 PM 32 328228_C_Guts.indd 32 12/16/19 8:50 PM Notes to the Financial Statements328228_B_Tabs.indd 6 12/11/19 9:34 PM 33 328228_C_Guts.indd 33 12/16/19 8:50 PM 34 328228_C_Guts.indd 34 12/16/19 8:50 PM 35 328228_C_Guts.indd 35 12/16/19 8:50 PM 36 328228_C_Guts.indd 36 12/16/19 8:50 PM 37 328228_C_Guts.indd 37 12/16/19 8:50 PM 38 328228_C_Guts.indd 38 12/16/19 8:50 PM 39 328228_C_Guts.indd 39 12/16/19 8:50 PM 40 328228_C_Guts.indd 40 12/16/19 8:50 PM 41 328228_C_Guts.indd 41 12/16/19 8:50 PM 42 328228_C_Guts.indd 42 12/16/19 8:50 PM 43 328228_C_Guts.indd 43 12/16/19 8:50 PM 44 328228_C_Guts.indd 44 12/16/19 8:50 PM 45 328228_C_Guts.indd 45 12/16/19 8:50 PM 46 328228_C_Guts.indd 46 12/16/19 8:50 PM 47 328228_C_Guts.indd 47 12/16/19 8:50 PM 48 328228_C_Guts.indd 48 12/16/19 8:50 PM 49 328228_C_Guts.indd 49 12/16/19 8:50 PM 50 328228_C_Guts.indd 50 12/16/19 8:50 PM 51 328228_C_Guts.indd 51 12/16/19 8:50 PM 52 328228_C_Guts.indd 52 12/16/19 8:50 PM 53 328228_C_Guts.indd 53 12/16/19 8:50 PM 54 328228_C_Guts.indd 54 12/16/19 8:50 PM 55 328228_C_Guts.indd 55 12/16/19 8:50 PM 56 328228_C_Guts.indd 56 12/16/19 8:50 PM 57 328228_C_Guts.indd 57 12/16/19 8:50 PM 58 328228_C_Guts.indd 58 12/16/19 8:50 PM 59 328228_C_Guts.indd 59 12/16/19 8:50 PM 60 328228_C_Guts.indd 60 12/16/19 8:50 PM 61 328228_C_Guts.indd 61 12/16/19 8:50 PM 62 328228_C_Guts.indd 62 12/16/19 8:50 PM 63 328228_C_Guts.indd 63 12/16/19 8:50 PM 7. Insurance Programs (continued) incurred but not reported (IBNR). The liability for claims and judgments is reported in the appropriate Internal Service Fund. An amount for current claims payable is calculated based on the current year expenses and the remainder is shown as noncurrent claims payable. Changes in claims payable for the year ended June 30, 2018 and June 30, 2019 are as follows: General Liability Workers’ Compensation Totals Unpaid claims, July 1, 2017 $ 2,243,126 13,368,633 15,611,759 Incurred claims 1,039,399 3,542,762 4,582,161 Less claim payments (681,441) (2,462,145) (3,143,586) Unpaid claims, June 30, 2018 2,601,084 14,449,250 17,050,334 Less current portion of unpaid claims (728,272) (3,195,911) (3,924,183) Noncurrent unpaid claims, June 30, 2018 $ 1,613,849 10,616,914 12,230,763 Unpaid claims, July 1, 2018 2,601,084 14,449,250 17,050,334 Incurred claims 881,960 3,963,426 4,845,386 Less claims payments (1,197,186) (2,769,864) (3,967,050) Unpaid claims, June 30, 2019 2,285,858 15,642,812 17,928,670 Less current portion of unpaid claim 1,040,871 4,375,480 5,416,351 Noncurrent unpaid claims, June 30, 2019 $ 1,244,987 11,267,332 12,512,319 8. Other Post Employment Benefits (OPEB) Plan Description The City administers an Agent Multiple-Employer defined benefit post-employment healthcare plan for eligible City retirees and their dependents through the California Public Employees' Retirement System (CalPERS). Retirees from the City enrolled in the Public Employees Medical and Hospital Insurance Program (PEMHCA), who retire at age 50 or later and have at least 5 years of service in the CalPERS system are eligible for these benefits. These health insurance benefits are authorized through City Resolutions/Memorandas of Understanding defining health care benefits and contribution levels and through the contractual agreement between the City and CalPERS. The City currently contributes $136 per month for each retiree and the retiree is responsible for the balance of the premium amount. There are no assets accumulated in a trust that meet the criteria in paragraph 4 of GASB Statement 75. 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