MOORLACH UPDATE — City CAFR Rankings – Vol. 7 — February 20, 2018

Last Friday was the deadline to submit proposed bills. I hit my allotment of 20. I also coauthored a select few bills that were submitted by other Legislators (also see MOORLACH UPDATE — City CAFR Rankings – Vol. 6 — February 16, 2018).

The Orange County Breeze, in the first piece below, provides my release describing SB 1033 (see MOORLACH UPDATE — City CAFR Rankings – Vol. 6 — February 16, 2018).

The Signal provides another example where I am a coauthor, this time of AB 2796 (Lackey), and it is the second piece below.

Volume 7 of the City CAFR Rankings provides for #200 to #151 and is the third piece below. These 50 cities comprise 2.2 million people, so the combined 7 volumes make up 70 percent of the state’s population.

OC cities include Laguna Hills (#198), Mission Viejo (#171), and Rancho Santa Margarita (#156).

The listing shows not all the June 30, 2017 CAFRs were completed by January of the following year, which is the norm. This may mean that the audits of the cities are more difficult, or Certified Public Accounting (CPA) firms that specialize in this industry have more work than time allows. A County as large as the OC was usually completed within six months, by the month of December. But, California’s CAFR is usually not completed until March of the following year. Two cities in this grouping, Calipatria and Maricopa, show the 2014 CAFR as the most current, which may indicate other concerns. Fortuna and Holtville show their 2015 CAFR as the most recent. Let’s hope a little public scrutiny like I’m providing will encourage these cities to become current.

As most cities receive funding from the Federal government, the independent CPA firm that is retained must comply with OMB A-133 single audit requirements (see https://en.wikipedia.org/wiki/Single_Audit). This mandates that certain continuing professional education (CPE) courses be completed by key staff (see https://en.wikipedia.org/wiki/Government_Auditing_Standards). Auditing cities is a serious and complex engagement and not all firms are interested in the burdens of pursuing this particular niche. The city of Bell may remind you that the liability exposure is rather severe.

For the previous six volumes, go to:

MOORLACH UPDATE — City CAFR Rankings – Vol. 1 – February 7, 2018
MOORLACH UPDATE — City CAFR Rankings – Vol. 2 — February 8, 2018
MOORLACH UPDATE — City CAFR Rankings – Vol. 3 — February 10, 2018

MOORLACH UPDATE — City CAFR Rankings – Vol. 4 — February 12, 2018
MOORLACH UPDATE — City CAFR Rankings – Vol. 5 — February 14, 2018
MOORLACH UPDATE — City CAFR Rankings – Vol. 6 — February 16, 2018

Senator John Moorlach introduces Senate Bill 1033, the Pension Fairness Act of 2018

http://www.oc-breeze.com/2018/02/17/117455_senator-john-moorlach-introduces-senate-bill-1033-the-pension-fairness-act-of-2018/

“It is fair for an employee to be paid a pension based on each place he or she works. But currently, the formula used by the California Public Employees Retirement System (CalPERS) biases retirement costs in favor of bigger cities that can pay higher salaries against smaller cities who are often on the hook for payments they didn’t agree to.”

“An example of the current system: A small city trains and hires a police officer. He or she then is hired by a bigger city and is given a large raise. The current amounts paid into CalPERS are based on current salary, so the small city is hammered for the higher cost, even though the officer no longer patrols there.

“Current law mandates CalPERS must define ‘a significant increase in actuarial liability’ and ‘implement program changes to ensure … the increased liability’ is borne by the agency granting it. But that’s not happening.

“I’m introducing Senate Bill 1033 to put teeth into that requirement. It would mandate the agency increasing compensation must bear all actuarial liability for the action.”

This article was released by the Office of Senator John Moorlach.

Bill would require emergency information as part of car purchases

By Andrew Clark

https://signalscv.com/2018/02/bill-require-emergency-information-part-car-purchases/

Car buyers looking to purchase new wheels may soon add emergency contact information to the purchase forms if a new bill introduced in the state legislature gets approved.

Assembly Bill 2796, authored by Tom Lackey, R-Palmdale, and co-authored by Assemblymen Steven Choi, R-Irvine, and Adrin Nazarian, D-Sherman Oaks, as well as Sen. John Moorlach, R-Costa Mesa, would require dealers to add the contact information to the transfer of ownership paperwork. Lackey said Monday he thought of his career as a highway patrolman and the length of time it can take to notify next of kin after fatal crashes when crafting the legislation.

“I made over 40 death notifications,” he said. “The longer it takes to get that message to the family, the more tragic it is.”

Legislative documents stated the bill “would require law enforcement personnel, when practicable, to expeditiously provide emergency contact information from the system, either verbal or written, to the emergency department of a general acute care hospital receiving a motor vehicle crash victim who is unconscious or otherwise incapable of communication.”

The bill is modeled after one in New Jersey that required the creation of an emergency contact registry when filing for a temporary license plate from the Department of Motor Vehicles.

“We applaud Assemblyman Lackey for drawing attention to this critical issue by proposing an efficient way for loved ones of a crash victim to be notified much sooner,” said Shaun Rundle, deputy director for the California Peace Officers’ Association. “The public benefit here could not be clearer.”

The bill was introduced Friday, the last day of the legislative session to introduce proposed laws, and is yet to be assigned to a committee, according to legislative information posted Monday.

Should the bill be signed into law, it would go into effect by Jan. 1.

Rank City Population UNP UNP Per Year of
(Thousands) Capita CAFR
200 Jurupa Valley 101,315 $8,644 $85 2016
199 American Canyon 20,570 $2,076 $101 2016
198 Laguna Hills 31,544 $3,315 $105 2017
197 Wasco 26,980 $2,945 $109 2016
196 Calipatria 7,555 $877 $116 2014
195 Norco 26,882 $3,195 $119 2017
194 Kerman 14,614 $1,742 $119 2017
193 Menifee 90,660 $10,903 $120 2016
192 Avalon 3,718 $460 $124 2016
191 Moreno Valley 206,750 $26,675 $129 2017
190 Solana Beach 13,527 $1,795 $133 2017
189 Visalia 133,151 $17,877 $134 2017
188 Yreka 7,777 $1,045 $134 2016
187 Huron 7,186 $967 $135 2016
186 Moraga 16,676 $2,261 $136 2017
185 Fowler 6,091 $846 $139 2016
184 Fortuna 11,989 $1,759 $147 2015
183 Lemoore 26,369 $3,912 $148 2016
182 Encinitas 62,288 $9,510 $153 2017
181 Bellflower 76,657 $11,890 $155 2017
180 Sierra Madre 11,010 $1,732 $157 2016
179 Tehachapi 12,280 $2,028 $165 2017
178 Perris 75,739 $12,523 $165 2016
177 Citrus Heights 87,013 $14,663 $169 2016
176 McFarland 14,919 $2,567 $172 2016
175 Holtville 6,255 $1,079 $173 2015
174 Ione 7,772 $1,434 $185 2017
173 Ceres 47,754 $9,957 $209 2016
172 Yucca Valley 21,519 $4,498 $209 2017
171 Mission Viejo 96,718 $20,367 $211 2017
170 Santa Monica 93,834 $19,957 $213 2016
169 Mendota 11,828 $2,571 $217 2016
168 Hughson 7,331 $1,637 $223 2016
167 Palmdale 158,605 $36,278 $229 2017
166 Porterville 59,908 $13,714 $229 2017
165 Rosemead 54,984 $13,109 $238 2016
164 Waterford 8,906 $2,233 $251 2017
163 San Jacinto 47,925 $12,389 $259 2016
162 Mountain View 79,278 $20,918 $264 2017
161 Imperial 18,658 $5,103 $274 2016
160 Orland 7,812 $2,146 $275 2016
159 Delano 53,152 $14,843 $279 2016
158 Temecula 111,024 $31,506 $284 2017
157 Canyon Lake 10,891 $3,105 $285 2016
156 Rancho Santa Margarita 48,602 $13,960 $287 2017
155 Chowchilla 18,840 $5,504 $292 2016
154 Chino Hills 80,676 $23,695 $294 2017
153 Maricopa 1,140 $336 $295 2014
152 Port Hueneme 22,808 $6,742 $296 2016
151 Temple City 36,389 $11,585 $318 2016

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