HomeMy WebLinkAbout2024-02-07 CC Packet - Special Budget WorkshopPage 1 of 2
City Council
Special Meeting
AGENDA
Civic Center Council Chamber ♦ 300 Seminary Avenue ♦ Ukiah, CA 95482
To participate or view the virtual meeting, go to the following link: https://us06web.zoom.us/j/97199426600
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Alternatively, you may view the meeting (without participating) by clicking on the name of the meeting
at www.cityofukiah.com/meetings.
February 7, 2024 - 4:30 PM
1. ROLL CALL AND PLEDGE OF ALLEGIANCE
2. AUDIENCE COMMENTS ON NON-AGENDA ITEMS
The City Council welcomes input from the audience. If there is a matter of business on the agenda that you are interested in,
you may address the Council when this matter is considered. If you wish to speak on a matter that is not on this agenda that is
within the subject matter jurisdiction of the City Council, you may do so at this time. In order for everyone to be heard, please
limit your comments to three (3) minutes per person and not more than ten (10) minutes per subject. The Brown Act
regulations do not allow action to be taken on audience comments in which the subject is not listed on the agenda.
3. BUDGET WORKSHOP
3.a. Presentation of City's Audited Annual Comprehensive Financial Report (ACFR) and Audit
Reports for the Year Ended June 30, 2023.
Recommended Action: Receive and file ACFR.
Attachments:
1. ACFR 2023, City of Ukiah, CC copy
2. ACFR Presentation, 2023
3.b. Receive and File Second Quarter Financial Report.
Recommended Action: Receive and file report.
Attachments: None
3.c. Review and Update, if Warranted, the Ukiah City Council Strategic Plan.
Recommended Action: Review the Ukiah City Council Strategic Plan and provide direction as may
be warranted to update the document.
Attachments:
1. Draft City Council Strategic Plan 24
4. ADJOURNMENT
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Please be advised that the City needs to be notified 72 hours in advance of a meeting if any specific accommodations or interpreter services
are needed in order for you to attend. The City complies with ADA requirements and will attempt to reasonably accommodate individuals with
disabilities upon request. Materials related to an item on this Agenda submitted to the City Council after distribution of the agenda packet are
available for public inspection at the front counter at the Ukiah Civic Center, 300 Seminary Avenue, Ukiah, CA 95482, during normal business
hours, Monday through Friday, 8:00 am to 5:00 pm. Any handouts or presentation materials from the public must be submitted to the clerk 12
hours in advance of the meeting; for handouts, please include 10 copies.
I hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the bulletin board at
the main entrance of the City of Ukiah City Hall, located at 300 Seminary Avenue, Ukiah, California, not less than 24 hours prior to the meeting
set forth on this agenda.
Kristine Lawler, CMC/CPMC
Dated: 2/2/24
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Agenda Item No: 3.a.
MEETING DATE/TIME: 2/7/2024
ITEM NO: 2024-81
AGENDA SUMMARY REPORT
SUBJECT: Presentation of City's Audited Annual Comprehensive Financial Report (ACFR) and Audit Reports
for the Year Ended June 30, 2023.
DEPARTMENT: Finance PREPARED BY:
Ginny Feth-Michel, Dan Buffalo, Finance Director,
Olga Keough, Controller, Mary Horger, Financial
Services Manager, Diana Ramos, Assistant
Accountant, SARAH BROWN, Financial Manager
PRESENTER: Dan Buffalo, Finance Director
ATTACHMENTS:
1. ACFR 2023, City of Ukiah, CC copy
2. ACFR Presentation, 2023
3. 3a Presentation Given at Meeting - ACFR Presentation, 2023
Summary: Finance Department will present to the City Council the audited Annual Comprehensive Financial
Report (ACFR) for the year ended June 30, 2023.
Background: Pursuant to City policy and state law, the City has prepared financial statements for the year
ended June 30, 2023, in accordance with generally accepted accounting principles (GAAP). Those
statements were audited by an independent public accounting firm, Van Lant and Fankhanel, LLP, licensed by
the State of California, and knowledgeable of governmental accounting and reporting.
Discussion: Management is pleased to submit the City of Ukiah’s Annual Comprehensive Financial Report
(ACFR) for the fiscal year ended June 30, 2023. This report is prepared by the Accounting Division of the
Finance Department in accordance with state law, generally accepted accounting principles (GAAP), and the
best management practices for financial reporting as defined by the Government Finance Officers’ Association
(GFOA). California law requires that a financial report be prepared annually and audited by a licensed
certified public accountant within a reasonable period of time following the year-end. These financial
statements are presented in conformity with GAAP and audited in accordance with generally accepted
auditing standards.
Responsibility for the accuracy of the data and the fairness of presentation, including all footnotes and
disclosures, rests with City management. We believe the data presented in this report is accurate in all
material respects, and all statements and disclosures necessary for the reader to obtain a thorough
understanding of the City’s financial activities have been included. GAAP requires that management provide a
narrative introduction, overview, and analysis to accompany the basic financial statements in the form of
Management’s Discussion and Analysis (MD&A). The City’s MD&A can be found immediately following the
report of the independent auditor.
Management of the City has established an internal control framework that is designed both to protect the
City’s assets from loss, theft, or misuse and to compile sufficient, reliable information for the preparation of the
City’s financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh
their benefits, the City’s framework of internal controls has been designed to provide reasonable, rather than
absolute, assurance that the financial statements will be free from material misstatements.
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While traditionally addressed to the governing body of the City, this report is intended to provide relevant
financial information to external users (non-management employees), who include the citizens of the City of
Ukiah, City Staff, creditors, investors, and other concerned readers. We encourage all readers to contact the
Finance Department with any questions or comments concerning this report.
The City’s financial statements have been audited by Van Lant & Fankhanel, LLP, a firm of certified public
accountants. The goal of the independent audit is to provide reasonable assurance that the financial
statements of the City for the fiscal year ended June 30, 2023, are free of material misstatements. The
independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements, assessing the accounting principles used and significant estimates made by
management, and evaluating the overall financial statement presentation.
Based upon the audit, the independent auditors concluded that there was reasonable basis for rendering an
unqualified opinion, which states that the City’s financial statements for the fiscal year ended June 30, 2023,
are presented fairly in conformity with GAAP. The independent auditor’s report is presented as the first
component of the financial section of this report.
Management will present the 2023 ACFR (Attachment 1) to Council and highlight key elements of the report
for its consideration, including how to navigate the document. A copy of the brief presentation, which provides
brief guidance on how to navigate the document is included here as Attachment 2.
Recommended Action: Receive and file ACFR.
BUDGET AMENDMENT REQUIRED: N/A
CURRENT BUDGET AMOUNT: N/A
PROPOSED BUDGET AMOUNT: N/A
FINANCING SOURCE: N/A
PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A
COORDINATED WITH: N/A
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CITY OF UKIAH,
CALIFORNIA
ANNUAL COMPREHENSIVE
FINANCIAL REPORT
FISCAL YEAR ENDED
JUNE 30, 2023
Attachment 1
Page 5 of 275
ANNUAL COMPREHENSIVE FINANCIAL REPORT
CITY OF UKIAH, CALIFORNIA
FISCAL YEAR ENDED JUNE 30, 2023
PREPARED BY
CITY OF UKIAH FINANCE DEPARTMENT | ACCOUNTING DIVISION
TEAM MEMBERS:
DANIEL BUFFALO, MPA, CPA, CGMA | FINANCE DIRECTOR
GINNY FETH-MICHEL, CPA | ASSISTANT FINANCE DIRECTOR
MARY HORGER | FINANCIAL SERVICES MANAGER - PROCUREMENT, CAPITAL, AND SPECIAL PROJECTS
OLGA KEOUGH, CPA | CONTROLLER
SARAH BROWN | FINANCIAL SERVICES MANAGER – DISBURSEMENTS
DIANA RAMOS | ASSISTANT ACCOUNTANT
Attachment 1
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THIS PAGE INTENTIONALLY LEFT BLANK
Attachment 1
Page 7 of 275
TABLE OF CONTENTS
INTRODUCTORY SECTION
LETTER OF TRANSMITTAL ........................................................................................................................................................................ i
Profile of the City of Ukiah .............................................................................................................................................................. ii
The City of Ukiah Organization ................................................................................................................................................... iii
City-Wide Sources and Uses of Resources ................................................................................................................................ iv
Measure P ........................................................................................................................................................................................... ix
Measure Y ........................................................................................................................................................................................... xi
Relevant Financial Policies ........................................................................................................................................................... xii
Acknowledgements ........................................................................................................................................................................ xii
GFOA Certificate of Achievement ...................................................................................................................................................... ii
List of Officials ..................................................................................................................................................................................... xiv
CITY ORGANIZATIONAL CHART .......................................................................................................................................................... xv
FINANCIAL SECTION
INDEPENDENT AUDITOR’S REPORT ..................................................................................................................................................... 1
MANAGEMENT DISCUSSION AND ANALYSIS (MD&A) ................................................................................................................. 4
Financial Highlights .......................................................................................................................................................................... 4
Overview of the Annual Comprehensive Financial Report ..................................................................................................... 4
Government-Wide Financial Analysis ......................................................................................................................................... 8
Net Position .................................................................................................................................................................................... 8
Activities ......................................................................................................................................................................................... 9
Governmental Activities ............................................................................................................................................................. 9
Business-type Activities ............................................................................................................................................................ 14
Capital Assets and Debt Administration .................................................................................................................................... 17
Fund Financial Analysis ................................................................................................................................................................. 19
Governmental Funds ...................................................................................................................................................................... 19
Proprietary Funds ............................................................................................................................................................................ 21
Budgetary Comparison ................................................................................................................................................................... 22
Economic Outlook ........................................................................................................................................................................... 23
Requests for Information ............................................................................................................................................................... 24
GOVERNMENT-WIDE FINANCIAL STATEMENTS ........................................................................................................................... 25
Statement of Net Position ......................................................................................................................................................... 26
Statement of Activities .............................................................................................................................................................. 27
Attachment 1
Page 8 of 275
FUND FINANCIAL STATEMENTS ........................................................................................................................................................ 28
Governmental Funds ...................................................................................................................................................................... 28
Balance Sheet ............................................................................................................................................................................... 29
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ............................ 30
Statement of Revenues, Expenditures, and Changes in Fund Balances ......................................................................... 31
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund
Balances to the Statement of Activities ............................................................................................................................ 32
Proprietary Funds ............................................................................................................................................................................ 33
Statement of Net Position ......................................................................................................................................................... 34
Statement of Revenues, Expenses, and Changes in Net Position ................................................................................... 35
Statement of Cash Flows .......................................................................................................................................................... 36
Fiduciary Funds ............................................................................................................................................................................... 37
Statement of Fiduciary Net Position ...................................................................................................................................... 38
Statement of Changes in Fiduciary Net Position ................................................................................................................ 39
NOTES TO THE BASIC FINANCIAL STATEMENTS INDEX ............................................................................................................... 40
Note 1 - Summary of Significant Accounting Policies ............................................................................................................. 41
Note 2 - Stewardship, Compliance, and Accountability ........................................................................................................ 51
Note 3 - Cash and Investments ..................................................................................................................................................... 52
Note 4 - Accounts Receivable ....................................................................................................................................................... 56
Note 5 – Notes and Loans Receivable ......................................................................................................................................... 57
Note 6 - Capital Assets ................................................................................................................................................................... 58
Note 7 - Long-Term Liabilities ..................................................................................................................................................... 60
Note 8 – Landfill Closure and Post Closure Costs .................................................................................................................. 66
Note 9 - Interfund Transactions .................................................................................................................................................. 66
Note 10 - Risk Management .......................................................................................................................................................... 68
Note 11 - Public Employee Retirement Plan ............................................................................................................................... 71
Note 12 – Related Organizations ................................................................................................................................................. 82
Note 13 - Commitments and Contingencies ............................................................................................................................. 84
Note 14 – Successor Agency Trust, Former Ukiah Redevelopment Agency ..................................................................... 85
Note 15 – New Pronouncements .................................................................................................................................................. 87
Note 16 – Service Contracts .......................................................................................................................................................... 88
Required Supplementary Information (RSI) ................................................................................................................................. 90
Schedules of Contributions and Proportionate Share of Total Pension Liability, Agent Multiple Employer
(Miscellaneous), Last Ten Years ............................................................................................................................................. 90
Schedules of Contributions and Proportionate Share of Total Pension Liability, Cost Sharing Plan (Safety),
Last Ten Years .............................................................................................................................................................................. 92
General Fund Budgetary Comparison Schedule .................................................................................................................94
Attachment 1
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Notes to Required Supplemental Information .................................................................................................................... 95
SUPPLEMENTARY INFORMATION ...................................................................................................................................................... 96
Streets Capital Improvement Budgetary Comparison Schedule ..................................................................................... 96
General Capital Projects ........................................................................................................................................................... 97
Pension Debt Service Budgetary Comparison Schedule ................................................................................................... 98
Nonmajor Governmental Funds................................................................................................................................................... 99
Combining Balance Sheet ....................................................................................................................................................... 104
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance .................................................. 109
Governmental Fund Budget Comparisons ............................................................................................................................... 114
Prop 172 ........................................................................................................................................................................................ 114
Opioid Settlement Fund ........................................................................................................................................................... 115
ARRC ............................................................................................................................................................................................ 116
Downtown Business Improvement ....................................................................................................................................... 117
Low-Mod Income Housing Fund (LMIHF)........................................................................................................................ 118
Winter Special Events .............................................................................................................................................................. 119
Advanced Planning ................................................................................................................................................................... 120
Special Recreation Events ........................................................................................................................................................ 121
Highway User Tax (Gas Tax) ................................................................................................................................................ 122
Signalization .............................................................................................................................................................................. 123
SB 325 Reimbursement ............................................................................................................................................................ 124
S.T.P. ............................................................................................................................................................................................ 125
Trans-Traffic Congestion Relief ............................................................................................................................................ 126
CDBG Program Income ........................................................................................................................................................... 127
HOME Program Income .......................................................................................................................................................... 128
CASP Certification and Training .......................................................................................................................................... 129
Asset Seizure .............................................................................................................................................................................. 130
Supplemental Law Enforcement (SLESF) ........................................................................................................................... 131
Community-Based Transitional Housing ........................................................................................................................... 132
Asset Forfeiture 11470.2 H&S ................................................................................................................................................ 133
Special Revenue - Police .......................................................................................................................................................... 134
American Rescue Fund ............................................................................................................................................................ 135
Transfer Station ......................................................................................................................................................................... 136
Solid Waste Mitigation Fund ................................................................................................................................................. 137
Equipment Reserve .................................................................................................................................................................. 138
Special Projects Reserve .......................................................................................................................................................... 139
Park Development Fees ........................................................................................................................................................... 140
Attachment 1
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Observatory Park ....................................................................................................................................................................... 141
Playground & Park Amenities ............................................................................................................................................... 142
Riverside Park ............................................................................................................................................................................ 143
Rail Trail ..................................................................................................................................................................................... 144
Riparian Corridor Enhancement........................................................................................................................................... 145
Combining Nonmajor Enterprise funds ................................................................................................................................... 146
Combining Statement of Net Position ................................................................................................................................. 147
Combining Statement of Revenues, expenses, and Changes in Net Position ............................................................ 148
Combining Statement of Cash Flows .................................................................................................................................. 149
Combining Internal Service Funds ............................................................................................................................................ 150
Combining Statement of Net Position .................................................................................................................................. 151
Combining Statement of Revenues, Expenses, and Changes in Net Position ........................................................... 152
Combining Statement of Cash Flows .................................................................................................................................. 153
Combining Fiduciary Funds ....................................................................................................................................................... 154
Combining Fiduciary Net Position ...................................................................................................................................... 155
Combining Statement of Changes in Fiduciary Net Position ........................................................................................ 156
STATISTICAL SECTION
STATISTICAL SECTION INDEX ........................................................................................................................................................... 158
Financial Trends ............................................................................................................................................................................ 160
Net Position by Component ................................................................................................................................................... 160
Changes in Net Position ........................................................................................................................................................... 161
Fund Balances, Governmental Funds .................................................................................................................................. 163
Changes in Fund Balances, Governmental Funds ............................................................................................................ 164
Revenue Capacity .......................................................................................................................................................................... 165
Tax Revenues by Source, Governmental Funds ................................................................................................................ 165
Property Tax Rates ................................................................................................................................................................... 166
Electric Utility Rates ............................................................................................................................................................... 167
Wastewater Utility Rates ...................................................................................................................................................... 168
Water Utility Rates.................................................................................................................................................................. 169
Top Ten Electric Usage Customers ...................................................................................................................................... 170
Debt Capacity .................................................................................................................................................................................. 171
Ratio of Outstanding Debt by Type ...................................................................................................................................... 171
Ratio of General Bonded Outstanding Debt ...................................................................................................................... 172
Computation of Direct and Overlapping Debt ................................................................................................................... 173
Legal Debt Margin Information ............................................................................................................................................. 174
Attachment 1
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Pledged Net Revenue Debt Coverage .................................................................................................................................. 175
Demographic and Economic information ................................................................................................................................ 176
Demographic and Economic Statistics ................................................................................................................................ 176
Principal Employers .................................................................................................................................................................. 177
Operating Information ................................................................................................................................................................. 178
Full-time and Part-time City Employees by Function .................................................................................................... 178
OTHER COMPLIANCE REPORTS
Independent Auditor’s Report on Internal Control ................................................................................................................... 179
Independent Accountant’s Report on Agreed-upon Procedures Applied to Appropriations Limit ............................... 181
Attachment 1
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INTRODUCTORY SECTION
Attachment 1
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City of Ukiah, California i
Introductory Section
LETTER OF TRANSMITTAL
December 29, 2023
To the Honorable Mayor, members of the City Council and citizens of the City of
Ukiah:
We are pleased to submit the City of Ukiah’s Annual Comprehensive Financial Report
(ACFR) for the fiscal year ended June 30, 2023. This report is prepared in accordance
with state law, generally accepted accounting principles (GAAP), and the best
management practices for financial reporting as defined by the Government Finance
Officers’ Association (GFOA). California law requires that a financial report be
prepared annually and audited by a licensed certified public accountant within a
reasonable period following the year end. These financial statements are presented in
conformity with GAAP and audited in accordance with generally accepted auditing
standards.
Responsibility for the accuracy of the data and the fairness of presentation, including
all footnotes and disclosures, rests with City management. We believe the data
presented in this report is accurate in all material respects, and all statements and
disclosures necessary for the reader to obtain a thorough understanding of the City’s
financial activities have been included. GAAP requires that management provide a
narrative introduction, overview, and analysis to accompany the basic financial
statements in the form of Management’s Discussion and Analysis (MD&A). This
letter of transmittal is designed to complement MD&A and should be read in
conjunction with it. The City’s MD&A can be found immediately following the report
of the independent auditor.
Management of the City has established an internal control framework that is
designed both to protect the City’s assets from loss, theft, or misuse and to compile
enough, reliable information for the preparation of the City’s financial statements in
conformity with GAAP. Because the cost of internal controls should not outweigh
their benefits, the City’s framework of internal controls has been designed to provide
reasonable, rather than absolute, assurance that the financial statements will be free
from material misstatements.
While traditionally addressed to the governing body of the City, this report is
intended to provide relevant financial information to external users who include the
citizens of the City of Ukiah, City staff, creditors, investors, and other concerned
readers. We encourage all readers to contact the Finance Department with any
questions or comments concerning this report.
Letter of
Transmittal
Attachment 1
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City of Ukiah, California ii
Introductory Section
The City’s financial statements have been audited by Van Lant & Fankhanel,
LLP, a firm of certified public accountants. The goal of the independent audit is
to provide reasonable assurance that the financial statements of the City for the
fiscal year ended June 30, 2023, are free of material misstatements. The
independent audit involved examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements, assessing the accounting
principles used and significant estimates made by management, and evaluating
the overall financial statement presentation.
Based upon the audit, the independent auditors concluded that there was
reasonable basis for rendering an unmodified opinion, which states that the
City’s financial statements for the fiscal year ended June 30, 2023, are presented
fairly in conformity with GAAP. The independent auditor’s report is presented
as the first component of the financial section of this report. This report
includes all funds of the City and its blended component unit: The Successor
Agency to the Ukiah Redevelopment Agency.
Profile of the City of Ukiah
The City of Ukiah is a full-service city in that it
provides most typical municipal functions,
including public safety (including police and fire
protection), public works, community
development and parks and recreation. In addition,
the City provides proprietary services, including
water, wastewater, electric, golf, and airport
services. It operates in a council-manager form of
government, whereby the council serves as the
legislative body and the City Manager its executive.
Incorporated on March 8, 1876 as a general law city,
Ukiah serves as the administrative seat for the
County of Mendocino, and with a residential
population of more than 15,9291 in a 4.7 square-mile
area, Ukiah is graced with a strong business base
and a well-established residential community.
Ukiah is a travel and recreation-oriented
destination and fortunate to serve as a hub for
Lake, Mendocino, southern Humboldt, and
northern Sonoma counties. The Ukiah business
environment is positive and well organized.
Driven by an active chamber of commerce, local
businesses are community-oriented and engaged in
City-business partnerships, including economic
development, job creation, tourism, and community
events. The City’s permanent retail trade area population is approximately
1 2023 California Department of Finance, Demographic Research Unit, E-1 Population
Estimates for Cities, Counties, and the State, May 2023
Attachment 1
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City of Ukiah, California iii
Introductory Section
104,000 people with 45,000 within a 10-mile radius. Ukiah’s historic downtown
area is the center of commercial activity within the community. There are also
commercial areas along Orchard/Perkins corridor, Airport Park Boulevard,
Perkins Street, as well as much of State Street.
The City’s total labor force is approximately 6,960 2. Unemployment in Ukiah
was approximately 4.5 percent in June 2023, down from 5.5 percent in 2022.
Within ten miles, there is a diverse labor force specializing in such occupations
as sales, technical and professional services, education, medical, agriculture, and
government services, and other specialties. The largest employment sectors in
the Ukiah area are: government (county and city); education; healthcare; light
industry; and the service and hospitality trades. The agricultural and
construction sectors are important, and the transportation/public utilities,
wholesale trade, finance/insurance/real estate and manufacturing sectors round
out the employment picture. Some of the larger employers in the primary trade
area include the Ukiah Valley Medical Center, Ukiah Unified School District,
County of Mendocino, City of Ukiah, and Savings Bank of Mendocino County.
Approximately 18.2 percent of all jobs in Mendocino County are located within
the City of Ukiah.
The City of Ukiah Organization
The City is committed to providing its citizenry with high-quality services in an
economical manner. In doing so, it establishes goals and objectives in line with
the strategic plan of the City Council, which includes the following priorities:
• Enhancing our neighborhoods
• Developing quality infrastructure
• Planning for the future
• Growing our businesses
• Valuing our team.
All expenditures of the City support one or more of these priorities. Details on
the Council’s strategic plan can be found here.
2 2023 California Employment Development Department, Labor Market Information
Division, https://www.labormarketinfo.edd.ca.gov/data/interactive-labor-market-data-
tools.html
Attachment 1
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City of Ukiah, California iv
Introductory Section
The City is organized into 16 major operational units, categorized as
departments and include:
• City Council
• City Manager's Office
• Finance
• City Attorney
• City Treasurer
• Human Resources & Risk
Management
• Redevelopment Successor
• Police
• Fire Authority
• Community Services
• Community Development
• Public Works
• Airport
• Electric
• Water Resources
• Non-departmental
They are further delineated by 52 divisions.
All departments and their divisions with direction from the City Council
establish goals and objectives consistent with the strategic plan and community
priorities.. A complete list by department and division can be found in the
detail section by department and division of the City’s 2023-24 adopted budget
here: https://stories.opengov.com/ukiahca/published/_3dOjPVjE
City-Wide Sources and Uses of Resources
Expenditures. The City expends resources to provide a variety of services. It
delineates these services categorically by governmental (police, fire, public
works, recreation, etc.) and business-type (enterprise activities, such as water,
wastewater, electric, airport, etc.).
The following chart illustrates where resources were spent by these major
categories. Additional detail can be found in the MD&A preceding the basic
financial statement.
Revenues. The City receives revenues from a wide variety of sources, but the
majority of it comes from two primary sources: taxes and charges for service,
predominantly utility fees. Despite the broad range of revenue sources, most are
not discretionary, i.e. revenues from water rates can only be spent on water
services. Taxes flowing to the general fund are by in large the only sources of
Attachment 1
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City of Ukiah, California v
Introductory Section
revenue that are discretionary and can be spent by the city council on what it
determines to be beneficial and desirable to the residents of the city.
This chart illustrates the variety of revenue sources to the City.
Looking deeper into charges for service, the largest segment of revenue is
generated from the electric enterprise, followed by wastewater and water
services. Wastewater revenues also include amounts charged to the Ukiah
Valley Sanitation District for service to District customers, including those
inside and outside city limits.
Charges for Service
This chart further illustrates the services that generate revenue and their
relative proportion to one another. Miscellaneous revenues include recreation
program income, which is a significant source of inflows supporting youth
summer and after school programs.
Attachment 1
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City of Ukiah, California vi
Introductory Section
Taxes
Of the taxes collected by the City, the primary sources are sales; transient
occupancy (TOT or bed taxes); and property taxes, specifically secured
property taxes and what are known as property taxes in lieu of vehicle license
fees (VLF).
Unlike charges for services, characterized as exchange transactions, where a
dollar in revenue corresponds to a dollar worth of service, taxes are
characterized as non-exchange transactions in that there is no direct connection
to the imposition of the tax and what it is spent on. Taxes by definition are
discretionary sources of income, although some taxes can be limited to their use.
Of the various tax sources to the City, none have such explicit restriction.
Measures P and Y, described in more detail below, are appropriated by the City
Council through resolution to be used exclusively for public safety services and
streets (including rights-of-way) respectively. However, this does not rise to
the level of a restriction under generally accepted accounting principles.
This chart illustrates the variety of tax sources collected by the City, the
majority of which are accounted for in the general fund.
Sales Tax. The City collects sales tax from three sources: normal Bradley-Burns
sales taxes (1 percent of taxable transactions), a ½ cent transaction and use tax,
commonly referred to as Measure P, and a ½ cent transaction and use tax,
commonly referred to as Measure Y. All are devoted entirely to the City and are
distinct and considered separate sources of revenue. Each behave slightly
Attachment 1
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City of Ukiah, California vii
Introductory Section
differently given their tax base. Combined they are the largest source of revenue
to the general fund.
Bradley-Burns sales taxes are referred to as “sales and use” taxes, levied on
transactions based geographically in the City. Measures P and Y are referred to
as a “transaction and use” taxes and is applied to any taxable sale in the City as
well as any sale where the use of the item is in the City. For instance, a car
purchased outside the City but registered to, and therefore presumed to be used
at, an address within would be levied the ½ cent on the purchase price for
Measure P and the same amount for Measure Y. Both are general taxes and can
be used for any regular, general governmental purpose; however, the City
Council, through resolution, has assigned their use to public safety and streets,
respectively.
As the hub of Mendocino County and beyond, Ukiah has a strong sales tax base.
This served the City well in providing sufficient revenues to maintain service
levels at pre-pandemic levels with minimal interruption or disruption. Bradley-
Burns tax receipts failed to meet budgetary estimates for the year and were
lower than the year prior. Receipts from Measures P and Y were lower than
budgetary estimates and the year prior, contributing to an overall sales tax
decline. The specific reasons for this are three-fold:
1. The local marijuana industry has declined significantly in the region,
affecting several of the city’s businesses across sectors.
2. General economic conditions associated with early recessionary effects
may be straining local household budgets, resulting in slower growth
and reduced spending.
Attachment 1
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City of Ukiah, California viii
Introductory Section
3. Pandemic-era stimulus funding has been depleted and less
discretionary funding is available to individuals and households.
We expect the condition experienced in fiscal year 2023 to continue into 2024
but to a receding extent. Management may take steps during the budget year to
adjust budgetary spending in line with impacted revenue sources, particularly
in the general fund.
All sales tax due the City is administered by the California Department of Tax
and Fee Administration (CDTFA).
Property Tax. Traditionally, revenue from property tax was viewed as a very
stable source. The housing collapse of 2008 tested that assumption. Ukiah’s
housing market has made a considerable recovery, and city revenues from
secured property taxes flowed accordingly. Slightly less than 11 percent of
property taxes paid by property owners within the City are allocated to the
City. The majority is distributed to local schools and the County of Mendocino.
Receipts from this source were up 4.4 percent from the year prior due to
assessed valuation growth from ownership change as well as the annual
adjustment under Prop 13.
The chart here illustrates how property tax revenues overall have flowed to the
City since 2007. Overall includes secured, unsecured, VLF in lieu and other
property-related taxes. The blue bars represent the actual dollar amounts
received by the City while the orange line indicates the rate of that change year
over year. In FY 2023 the rate of change was higher than in the prior year at 4.4
percent. Based on historical experience, underlying property-related revenues
in general are expected to increase modestly FY 2023-24 and beyond, likely to
average 2.5-3.5 percent. This is challenging to estimate, however, due to
difficulty obtaining information form the Mendocino County Auditor-
Controller’s Office.
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City of Ukiah, California ix
Introductory Section
Measure P
Measure P, passed by a simple majority (50 percent plus 1) of Ukiah voters in
November of 2014, is a general (unrestricted) transaction and use tax. A
general, unrestricted tax is one that can be used to fund any program, function,
service, or project at the discretion of the City Council. It is not a special,
restricted tax, which would require approval of two-thirds of the voting public.
It continued a sun-set transaction and use tax, known as Measure S (2005),
accompanied by an advisory Measure T (2005). Measure P, however, was
passed with no advisory measure. The purpose of Measure P is to augment
public safety expenditures to provide a higher level of police and fire service to
the community. Amounts collected from the tax are to be used in addition to
the commitment of the General Fund and not in replacement of. The following
graph demonstrates how the past revenue measure (S) and now Measure P have
been employed with relation to the General Fund.
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City of Ukiah, California x
Introductory Section
2014-15 2022-23 Variance with
Baseline Actual Baseline
REVENUES
Measure P $ 2,465,521 $ 3,456,191 $ 990,670
Public safety revenues:
Police 1,001,861 791,156 (210,705)
Fire 37,235 3,666,830 3,629,595
Prop 172 53,471 119,215 65,744
General revenues (general fund) 7,922,006 11,261,332 3,339,326
Total revenues 11,480,094 19,294,724 7,814,630
EXPENDITURES
Current:
Police 8,709,693 10,409,204 (1,699,511)
Fire 2,553,407 8,107,907 (5,554,500)
Total current 11,263,100 18,517,111 (7,254,011)
Capital outlay:
Police 186,594 64,360 122,234
Fire 30,400 713,253 (682,853)
Total capital outlay 216,994 777,613 (560,619)
Total expenditures 11,480,094 19,294,724 (7,814,630)
Excess (deficiency) of revenues over expenditures $ - $ - $ -
PERSONNEL
Police:
Sworn 32 27 (5)
Miscellaneous 18 18 (0)
Total police 50 45 (5)
Fire:
City 11 21 10
Ambulance/Misc - 7 7
UVSD 6 - (6)
Total fire 17 28 11
Notes:
1) Excludes parking enforcement expenditures and associated revenue, dispatch services revenue, and fire prevention services revenue.
4) Ambulance services now included in 2022-23. Fiscal year 2021-22 have been updated here as well.
3) Beginning fiscal year 2021-22 the City changed its accounting of the UVFD and City shared cost. The District's contribution to personal and other
operating expenditures are not recognized as revenues to the City. Conversely, the City's expenditures related to fire services now include those
amounts previously reported as expenditures of UVFD.
2) Does not include Emergency Management services, which are included in Public Safety on the Statement of Revenues, Expenditures, and Changes
in Fund Balance.
Measure P
Schedule of Revenues, Expenditures, and Changes in Fund Balances – Baseline to Current Actual
For the Year Ended June 30, 2023
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City of Ukiah, California xi
Introductory Section
Measure Y
Measure Y, passed by a simple majority (50 percent plus 1) of Ukiah voters in
November of 2016, is a general (unrestricted) transaction and use tax. A
general, unrestricted tax is one that can be used to fund any program, function,
service, or project at the discretion of the City Council. It is not a special,
restricted tax, which would require approval of two-thirds of the voting public.
Measure Z, passed in conjunction with Measure Y, was a distinctly separate,
advisory Measure Y, indicating the voting public's preference for the use of
Measure Y proceeds for street repair and maintenance.
2023 2022 2021 2020 2019 2018 2017 Total
OPERATING REVENUES
Measure Y 1/2 % transaction and use tax $ 3,450,586 $ 3,620,957 $ 3,862,145 $ 3,368,450 $ 3,016,205 $ 2,729,797 $ 528,057 $ 20,576,197
Other financing sources 176,917 - - - - - - 176,917
Total revenues 3,627,503 3,620,957 3,862,145 3,368,450 3,016,205 2,729,797 528,057 13,504,654
OPERATING EXPENSES
General and administrative 37,088 80,857 10,251 17,733 10,150 5,444 9,134 170,657
Basic maintenance and operations 969,256 757,760 598,296 644,771 387,449 306,143 294,084 3,957,758
Enhanced capacity for maintenance and operations 471,827 156,370 158,500 154,479 60,260 1,979 - 1,003,414
Less: general fund maintenance of effort (see Note 1) (448,957) (406,477) (399,840) (385,086) (375,597) (373,870) (350,000) (2,739,827)
Total operating expenditures 1,029,213 588,510 367,207 431,897 82,262 (60,304) (46,782) 774,279
DEBT SERVICE AND CAPITAL PROJECTS
Debt service:
I-Bank 75,329 75,435 75,538 75,638 75,638 75,638 - 453,216
Series 2022 Lease Revenue Bonds (Street Projects) 1,896,522 - - - - - - 1,896,522
Projects 815,762 3,616,594 2,688,687 2,689,759 4,526,294 1,841,113 38,460 16,216,669
Total debt service and capital projects 2,787,613 3,692,029 2,764,225 2,765,397 4,601,932 1,916,751 38,460 16,669,886
Total expenditures, Measure Y 3,816,826 4,280,540 3,131,432 3,197,294 4,684,194 1,856,446 (8,322) 17,444,164
Change in Measure Y resources (189,324) (659,583) 730,714 171,156 (1,667,989) 873,351 536,379 (205,296)
Measure Y resources - beginning (15,972) 643,610 (87,103) (258,259) 1,409,729 536,379 -
Measure Y resources - ending $ (205,296) $ (15,972) $ 643,610 $ (87,103) $ (258,259) $ 1,409,729 $ 536,379
PROJECTS IN PROCESS (see Note 2)
Reconstruction $ 4,365,651
Maintenance 22,369
Total projects in process $ 4,388,020
Measure Y
Notes:
1. This is the amount established by the City Council, per Resolution 2016-34, committing a minimum of $350,000 per year from the general fund on street maintenance and repair. That amount is to be adjusted
annually by changes to the Construction Cost Index, as reported by the Engineering News-Record.
2. Projects in process are projects and activities that are in contract (encumbered) but which have not incurred expenditures as of June 30, 2023.
3. Measure Y resources for Public Works Engineering Services were enhanced in FY 2020 to support basic maintenance and operations due to increased focus on Measure Y activities.
Comparative Schedule of Resources and Uses
Measure Y
For the Years Ended June 30, 2023, 2022, 2021, 2020, 2019, 2018, and 2017
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City of Ukiah, California xii
Introductory Section
Relevant Financial Policies
City Management has adopted a series of financial policies meant to guide its
use and reporting of revenues. Some of the more germane policies as related to
this report include the following:
• All current operating expenditures will be paid for with current
revenues, unless the use of reserves is approved by the City Council.
• Revenues will be conservatively estimated.
• Intergovernmental assistance in the form of grants and loans will be
used to finance only:
• Those capital improvements which can be maintained and operated
over time; or
• Operating programs that can either be sustained over time or have a
limited horizon.
• A minimum fund balance reserve in the General Fund will always be
maintained. The minimal, optimal level required for this reserve will be
25 percent of the General Fund operating budget. The reserve will be
drawn down as a funding source of last resort and used only after other
reserve accounts have been accessed.
• The unrestricted fund balance in the General Fund will be maintained
at a level enough to provide adequate working capital and to
accommodate required adjustments to other reserve accounts, including
the reserves for advances to other funds, deposits and prepaid items.
• In general, one-time revenues will be used only to support capital or
other non-recurring expenditures. One-time revenues may be used for
operating programs only after an examination determines if they are
subsidizing an imbalance between operating revenues and
expenditures; and then only if a long-term forecast shows that the
operating deficit will not continue.
• The City invests all idle cash as determined by analysis of anticipated
cash flow needs. Specific emphasis will be placed on future cash
requirements when selecting maturity dates to avoid forced liquidations
and the potential corresponding loss of investment earnings.
• When the City finances capital projects by issuing bonds or acquiring
loans, it will pay back those obligations within a period that is
consistent with the useful life of the project.
• The City requires an annual audit of the books of account, financial
records, inventories and reports of all City officers and employees
involved in the handling of financial matters by a qualified independent
auditor.
Information concerning significant accounting policies affecting the finances of
the City is summarized in the Notes to the Financial Statements.
Acknowledgements
The preparation of this Annual Comprehensive Financial Report could not be
accomplished without the efficient and dedicated service of the entire staff of
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City of Ukiah, California xiii
Introductory Section
the Finance Department, the City’s Management Team, and the auditing firm of
Van Lant & Fankhanel, LLP. We would like to express our appreciation to
Brett Van Lant, CPA; Greg Fankhanel, CPA; the staff of Van Lant & Fankhanel;
and to the members of the Finance Department, City Manager’s Office, and
other administrative divisions who assisted and contributed to its development.
We also would like to thank members of the City Council and all City
departments for their cooperation and support in planning and conducting the
financial operations of the City during the fiscal year.
Respectfully submitted,
SAGE SANGIACOMO, ICMA-CM
City Manager
DANIEL BUFFALO, MPA, CPA, CGMA
Finance Director
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GFOA Certificate of Achievement
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City of Ukiah, California xiv
Introductory Section
City of Ukiah, California
List of Officials
June 30, 2023
CITY COUNCIL
UKIAH REDEVELOPMENT SUCCESSOR AGENCY BOARD OF DIRECTORS
Mari Rodin Mayor
Josefina Duenas Vice Mayor
Doug Crane Council Member
Juan Orozco Council Member
Susan Sher Council Member
EXECUTIVE MANAGEMENT TEAM
Sage Sangiacomo City Manager
Shannon Riley Deputy City Manager
David Rapport City Attorney
Kristine Lawler City Clerk
Cedric Crook Chief of Police
Doug Hutchison Fire Authority Chief
Daniel Buffalo Finance Director
Sheri Mannion Human Resources/Risk Management Director
Tim Eriksen Public Works Director/City Engineer
Craig Schlatter Community Development Director
Greg Owen Airport Manager
Cindy Sauers Electric Utility Director
Sean White Water Resources Director
Neil Davis Community Services Director
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City of Ukiah, California xv
Introductory Section
CITY ORGANIZATIONAL CHART
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FINANCIAL SECTION
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Independent Auditor’s Report
The Honorable City Council
City of Ukiah, California
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, business-type activities, each
major fund, and the aggregate remaining fund information of the City of Ukiah (City), as of and for the year ended
June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial
statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position
of the governmental activities, business-type activities each major fund, and the aggregate remaining fund information
of the City of Ukiah, as of June 30, 2023, and the respective changes in financial position, and, where applicable,
cashflows thereof for the year then ended in accordance with accounting principles generally accepted in the United
States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Our responsibilities under those standards are further described in the
Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be
independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical
requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our audit opinions.
Change in Accounting Principle
As described in Note 16 to the financial statements, in 2023, the City adopted new accounting guidance, GASB
Statement No. 96, Subscription-Based Information Technology Arrangements. Our opinion is not modified with
respect to this matter.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
accounting principles generally accepted in the United States of America, and for the design, implementation, and
maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free
from material misstatement, whether due to error or fraud.
In preparing the financial statements, management is required to evaluate whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for
twelve months beyond the financial statement date, including any currently known information that may raise
substantial doubt shortly thereafter.
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Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee
that an audit conducted in accordance with generally accepted auditing standards and Government Auditing
Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement
resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a
substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable
user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards,
we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,
and design and perform audit procedures responsive to those risks. Such procedures include examining, on a
test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
City’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise
substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified
during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion
and analysis and other required supplementary information, as listed in the table of contents, be presented to
supplement the basic financial statements. Such information is the responsibility of management and, although not a
part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it
to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational,
economic, or historical context. We have applied certain limited procedures to the required supplementary information
in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries
of management about the methods of preparing the information and comparing the information for consistency with
management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during
our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the
City’s basic financial statements. The accompanying combining statements and budget schedules, as listed in the
table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial
statements. Such information is the responsibility of management and was derived from and relates directly to the
underlying accounting and other records used to prepare the basic financial statements. The information has been
subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United States of America. In
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our opinion, the combining statements, as listed in the table of contents, are fairly stated, in all material respects, in
relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information comprises
the introductory and statistical sections but does not include the basic financial statements and our auditor’s report
thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express
an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other information and
consider whether a material inconsistency exists between the other information and the basic financial statements,
or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude
that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued a report dated December 28, 2023, on our
consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to
describe the scope of our testing of internal control over financial reporting and compliance and the results of that
testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is
an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s
internal control over financial reporting and compliance.
December 28, 2023
Murrieta, CA
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City of Ukiah, California
Financial Section: Required Supplementary Information | MD&A Page | 4
MANAGEMENT DISCUSSION AND ANALYSIS (MD&A)
(REQUIRED SUPPLEMENTARY INFORMATION)
The following discussion provides readers of the City of Ukiah’s financial statements a narrative overview and analysis of
the financial activities of the City for the fiscal year ended June 30, 2023. We encourage readers to consider the information
presented here in conjunction with the Independent Auditor’s Report, the basic financial statements, and the
accompanying notes.
Financial Highlights
• City assets and deferred outflows exceeded its liabilities and deferred inflows by $171.4 million (net position) as of
June 30, 2023.
• The City’s net position in total increased by $2.6 million.
• The net position for governmental activities ended the year at $60.3 million, a 3.9 percent increase from the prior
year, while the net position of business activities was $111.2 million, a 0.2 percent increase.
• The governmental activities saw increased revenues from some major sources, notably charges for service and
operating grants. Expenses were higher by $8.5 mil, a 34.1 percent change from the year prior primarily due to
changes in net pension liabilities.
• Business activities saw revenues increase by 12.6 million, driven by increased electric revenues and capital grants,
while expenses increased over $5.4 million, driven by increased electric operating costs (notably power purchases)
and changes to net pension liabilities.
Overview of the Annual Comprehensive Financial Report
This Annual Comprehensive Financial Report is presented in three major parts:
1) Introductory section, which includes the Transmittal Letter and general information; and
2) Financial section, which includes the Management’s Discussion and Analysis (MD&A), the Basic Financial Statements,
which include the Government-wide and the Fund Financial Statements, along with the notes to these financial statements
and Combining and Individual Fund Financial Statements and Schedules; and
3) Statistical section, which includes financial, demographic and economic information on the City and surrounding
community such as the value of taxable property, direct and overlapping tax rates, direct and overlapping debt, population
and estimated per capita income.
This Management Discussion and Analysis is intended to serve as an introduction to the financial section. The statements
of this section are comprised of components including financial highlights, government-wide financial statements, fund
financial statements, a General Fund budgetary comparison and an economic outlook.
THE GOVERNMENT-WIDE FINANCIAL STATEMENTS
The government-wide financial analysis provides an overview of the City’s activities and is comprised of the Statement of
Net Position and the Statement of Activities. The Statement of Net Position provides information about the financial
position of the City as a whole, including all its assets, capital assets and liabilities on the full-accrual basis, like that used
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City of Ukiah, California
Financial Section: Required Supplementary Information | MD&A Page | 5
by private sector entities. The Statement of Activities provides information about all the City’s revenues and expenses, also
on the full-accrual basis, with the emphasis on measuring net revenues or expenses of each the City’s major functions,
which have been categorized as follows:
Governmental Activities
• General government (e.g., City Council, administration, finance and accounting, human resources, legal, treasurer,
etc.)
• Community development (planning and building)
• Roads and infrastructure (road maintenance, city engineer and public works,)
• Housing and support programs (CDBG and HOME grants, etc.)
• Redevelopment/Economic development
• Public safety (Police and Fire)
• Parks, buildings, and grounds (parks, building and grounds maintenance, etc.)
• Culture and recreation (museum, pool, sports, etc.)
Business-type activities
• Airport
• Ambulance
• Conference Center
• Electric
• Golf Course
• Landfill
• Parking District
• Street lighting
• Wastewater
• Water
The Statement of Activities explains in detail the change in net position for the year. Changes to that net position include
costs associated with depreciation and other full accrual, albeit non-budgeted items that may not influence cash or current
(short-term) financial resources but do affect economic (long-term) resources. The statement presents expenses
categorized by function or activity. This is done so that a direct connection can be made to the cost of providing that
service or function for the year. The statement then presents how that activity was financed using funds other than those
that can be used for any purpose (i.e. taxes, fines, investment earnings, etc.). This is an attempt to demonstrate how self-
sufficient an activity was during the year. The remainder is the net expense covered by general revenues.
All the City’s activities are grouped into either governmental activities or business-type activities, as explained below. The
amounts in the Statement of Net Position and the Statement of Activities are separated into governmental activities and
business-type activities in order to provide a clear summary of the two.
Government-wide financial statements, prepared on the accrual basis, measure the flow of all economic resources of the
City.
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City of Ukiah, California
Financial Section: Required Supplementary Information | MD&A Page | 6
The Statement of Net Position and the Statement of Activities present information about the following:
• Governmental activities—all the City’s basic services are governmental activities. These services are supported by
general city revenues, such as taxes, and by specific program revenues such as user fees and charges.
• Business-type activities—The City’s enterprise activities of electric, water, wastewater, recycled water, solid
waste disposal site, parking, street lighting, airport, conference center and golf course are reported in this area.
Unlike governmental activities, these services are supported by charges paid by users based on the amount of the
service they use.
The City’s governmental activities also include the housing activities of the (former) Ukiah Redevelopment Agency, a
separate legal entity for which the City is financially responsible. As of February 1, 2012, the Ukiah Redevelopment
Agency was dissolved, and a successor agency was established to handle the remaining affairs and obligations of the
former agency. The City of Ukiah elected to be that successor agency. Upon dissolution, the assets and liabilities of the
former agency were transferred to a private-purpose trust fund, which is not reported on the government-wide
statements but is presented in the fund-based statements using the full accrual basis of accounting.
Fund Financial Statements
The fund financial statements report the City’s operations in more detail than the entity-wide statements and focus
primarily on the short-term activities of the City’s General Fund and other major funds. The fund financial statements
measure only current revenues and expenditures and fund balances; they exclude capital assets, long-term debt and other
long-term amounts.
Because the focus of fund statements is narrower than that of the government-wide, it is useful to compare the information
presented for the governmental funds with similar information presented for governmental activities in the government-
wide financial statements. By doing so, readers may better understand the long-term impacts of the City’s near-term
financing decisions. Both the governmental activities Statement of Net Position and the governmental funds Statement of
Revenues, Expenditures, and Changes in Net Position provide a reconciliation to facilitate this comparison between
governmental funds and governmental activities.
Major funds account for the largest portion of the financial activities of the City and are presented individually, while the
activities of non-major funds are presented in summary, with supplementary schedules presenting the detail for each. Major
funds are explained below.
The fund financial statements provide detailed information about each of the City’s most significant funds, termed major
funds. The concept of major funds, and the determination of which are major, was established by GASB Statement 34 and
replaces the concept of combining like funds and presenting them in total. Instead, each major fund is presented
individually, with all non-major funds summarized and presented only in a single column. Supplementary Information
present the detail of these non-major funds. Major funds present the major activities of the City for the year and may change
from year to year as a result of changes in the pattern of City’s activities.
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City of Ukiah, California
Financial Section: Required Supplementary Information | MD&A Page | 7
For the fiscal year ended June 30, 2023, the City’s major funds were as follows:
GOVERNMENTAL FUNDS:
• General Fund
• Streets Capital Projects (accounts principally for Measure Y uses)
• General Capital Projects
• Pension Debt Service
PROPRIETARY FUNDS:
• Landfill (closure and post-closure)
• Electric Enterprise
• Water Enterprise
• Wastewater Enterprise
The City’s enterprise funds are reported as proprietary funds. Enterprise fund financial statements are prepared on the full-
accrual basis, and include all their assets and liabilities, both current and long-term.
The City adopts an annual appropriated budget for all governmental and proprietary funds. Budgetary comparison
statements for the General Fund and all major governmental funds are presented as required supplementary information
(RSI), as required by GASB 34. Proprietary budget comparison statements are not required or presented.
Fiduciary Statements
The City’s fiduciary activities are reported in the separate Statement of Fiduciary Net Position. These activities are
excluded from the City’s other financial statements because the City cannot use these assets to finance its own operations.
The City maintains two fund types in this category: custodial and private purpose trust funds. These funds include
resources held by the City on behalf of the Ukiah Valley Sanitation District, The Russian River Watershed Association, the
Mendocino Solids Waste Management Authority (MSWMA), and the Ukiah Valley Fire District and the Ukiah
Redevelopment Successor Agency. They provide information about the cash balances and activities of these funds
accounted for on an economic resources measurement focus and full accrual basis of accounting. In its presentation of
these statements, the City has adopted the provisions of GASB 84: Fiduciary Activities.
Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the Government-
wide and Fund Financial Statements. The notes to the basic financial statements can be found following the basic financial
statement presentation of this report.
Other Supplementary Information
In addition to the basic financial statements and the accompanying notes, this report also presents combined statements,
which illustrate the condition and activities of all non-major funds. The combining statements referred to earlier in
connection with non-major governmental funds are presented immediately following the notes to the financial statements.
Combining and individual fund statements can be found subsequent to the notes section of this report.
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City of Ukiah, California
Financial Section: Required Supplementary Information | MD&A Page | 8
Government-Wide Financial Analysis
Net Position
Net position may serve over time as a useful indicator of a government’s financial position. The following table reflects the
condensed net position for both governmental and business-type activities.
The City’s net position increased from the year prior due in large part to a 14.7 million in grants and other contributions
received. These additions to net position were offset by lower sales tax receipts and higher expenses, predominantly driven
by power purchase costs and changes to the City’s net pension liability.
Restricted net position of $43.4 million is primarily comprised of cash and cash-equivalents for use as prescribed by an
outside entity, such as a grantor, bond holder, covenant, or other restricting entity or instrument, or are in the form of long-
term notes receivable and are unavailable for spending. In the case for FY 2023, $22.4 million is held for capital projects
involving streets, water and sewer infrastructure, electric infrastructure, and a new corporation yard. The next largest
restricted amount ($14 million) is for housing programs in the form of loans receivable. A smaller portion is restricted for
public safety activities and streets. It is important to note that restricted cash and investments may be different than
restricted net position, e.g., cash restricted by a bond indenture as part of a bond issue is offset by the corresponding
liability on the statement of net position, which is part of net investment in capital assets.
Unrestricted net position of negative $55.3 million is due primarily due to the City’s long-term obligations related to net
pension liabilities and estimated landfill closure costs, changes to the former being a significant portion of the $22.3 million
increase from the prior year. The City’s working capital to meet current and other near-term operating and capital
concerns was $79.3 million, which includes unspent bond proceeds of $41.2 million.
2023 2022 2023 2022 2023 2022
Current and other assets 67,782,084$ 85,619,832$ 38,259,828$ 44,302,745$ 106,041,912$ 129,922,577$
Capital assets(net)71,542,525 61,581,082 181,824,010 181,668,949 253,366,535 243,250,031
Total assets 139,324,609 147,200,914 220,083,838 225,971,694 359,408,447 373,172,608
Deferred outflows of resources 18,804,317 12,715,862 5,023,335 785,130 23,827,652 13,500,992
Total assets and deferred outflows of resources 158,128,926 159,916,776 225,107,173 226,756,824 383,236,099 386,673,600
Current and other liabilities 8,622,182 6,827,070 6,291,551 8,643,356 14,913,733 15,470,426
Long-term liabilities 79,201,940 70,804,478 107,113,007 104,121,577 186,314,947 174,926,055
Total liabilities 87,824,122 77,631,548 113,404,558 112,764,933 201,228,680 190,396,481
Deferred inflows of resources 10,036,177 24,400,816 556,427 3,083,585 10,592,604 27,484,401
Total Liability and deferred inflows of resources 97,860,299 102,032,364 113,960,985 115,848,518 211,821,284 217,880,882
NET POSITION
Net investment in capital assets 57,015,033 56,905,670 126,323,676 128,557,177 183,338,709 185,462,847
Restricted 42,596,682 15,368,987 794,192 320,241 43,390,874 15,689,228
Unrestricted (39,343,088) (14,390,245) (15,971,680) (17,969,112) (55,314,768) (32,359,357)
Total net position 60,268,627$ 57,884,412$ 111,146,188$ 110,908,306$ 171,414,815$ 168,792,718$
Governmental Activities Business-type Activities Total
Comparative Net Position
June 30, 2023 and 2022
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Activities
Expenses incurred by the City for FY 2023 year totaled $82.6 million, an increase from FY 2022 of $14 million. This section
provides analysis and explanation for this change delineated by the two components of the City: governmental activities
and business-type activities.
Governmental Activities
In the realm of governmental activities, the City witnessed a moderate increase in overall revenues, ascending from $34.2
million in 2022 to $36.3 million in 2023. This uptick was largely due to a rise in charges for services and operating grants
and contributions, which offset the slight decrease in tax revenues and capital grants and contributions. On the
expenditure front, the total expenses saw a significant escalation from $24.9 million in 2022 to $33.4 million in 2023, with
the general government category almost doubling its previous year's figure. Public safety costs also saw an incremental rise.
The primary driver was changes to the net pension liability in which the City recognized lower than expected returns by
CalPERS to its portfolio. The end result was a decrease in the change in net position before transfers, from a positive
change of $9,4 million in 2022 to $2.4 million in 2023. Even with the augmented expenses, the total net position by the end
of 2023 marked an increase, reaching $60.3 million, compared to $57.9 million in the previous year.
2023 2022 2023 2022 2023 2022
REVENUES
Program revenues:
Charges for Services 6,398,932$ 4,759,875$ 40,724,604$ 34,699,279$ 47,123,536$ 39,459,154$
Operating Grants and Contributions 6,040,597 4,947,892 1,659,916 1,572,005 7,700,513 6,519,897
Capital Grants and Contributions 1,884,763 2,424,991 5,077,674 201,152 6,962,437 2,626,143
General revenues:
Taxes 19,351,489 20,094,975 18,043 17,057 19,369,532 20,112,032
Franchise fees 2,197,540 1,846,594 - - 2,197,540 1,846,594
Use of money and property 227,389 (119,912) 287,566 (234,775) 514,955 (354,687)
Other revenue 233,241 280,944 1,073,603 - 1,306,844 280,944
Total revenues 36,333,951 34,235,359 48,841,406 36,254,718 85,175,357 70,490,077
EXPENSES
Governmental activities:
General government 5,701,815 2,824,700 - - 5,701,815 2,824,700
Public safety 13,937,176 10,238,317 - - 13,937,176 10,238,317
Housing and community development 1,556,452 2,058,024 - - 1,556,452 2,058,024
Public works 3,728,734 2,357,684 - - 3,728,734 2,357,684
Parks, buildings, and grounds 2,073,670 2,377,907 - - 2,073,670 2,377,907
Recreation and culture 4,743,205 3,262,934 - - 4,743,205 3,262,934
Economic development and redevelopment 310,065 84,274 - - 310,065 84,274
Interest on long-term debt 1,321,028 1,674,767 - - 1,321,028 1,674,767
Business-type activities:
Parking District - - 117,417 148,354 117,417 148,354
Landfill - - 2,143,903 1,417,733 2,143,903 1,417,733
Ambulance Services - - 1,242,793 933,997 1,242,793 933,997
Golf - - 229,507 247,149 229,507 247,149
Conference Center - - 523,678 306,131 523,678 306,131
Airport - - 1,626,400 1,541,733 1,626,400 1,541,733
Electric - - 25,490,865 22,839,554 25,490,865 22,839,554
Street Lighting - - 189,463 146,475 189,463 146,475
Water - - 9,119,878 7,390,232 9,119,878 7,390,232
Wastewater - - 8,497,211 8,747,889 8,497,211 8,747,889
Total expenses 33,372,145 24,878,607 49,181,115 43,719,247 82,553,260 68,597,854
Change in net position before special items and transfers 2,961,806 9,356,752 (339,709) (7,464,529) 2,622,097 1,892,223
Transfers (577,591) 633,357 577,591 (633,357) - -
Change in net position 2,384,215 9,990,109 237,882 (8,097,886) 2,622,097 1,892,223
Total net position - beginning 57,884,412 47,894,303 110,908,306 119,006,192 168,792,718 166,900,495
Total net position - ending 60,268,627$ 57,884,412$ 111,146,188$ 110,908,306$ 171,414,815$ 168,792,718$
Comparative Changes in Net Position
June 30, 2022 and 2023
Governmental Activities Business-type Activities Total
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A notable uptick was observed in the General Government expenses, which more than doubled from the previous year,
rising from $2.8 million in 2022 to $5.7 million in 2023. This significant increase reflects the bulk of changes to net pension
liability, discussed earlier.
The Public Safety expenses also increased, climbing from $10.2 million to $13.9 million. This category, encompassing police,
fire, and emergency services, often commands a substantial share of municipal budgets. The upward trend reflects
incremental investments aimed at improving public safety infrastructure, such as acquiring advanced equipment or
expanding services to better serve the community. Further, resources derived from Measure Y, are deployed in full to
support police and fire services.
In contrast, Housing and Community Development saw a reduction in expenditures, from $2.1 million in 2022 to $1.6
million in 2023. The decline represents the conclusion of specific development initiatives that were active in the previous
year.
Functions/Programs Expenses % of Total
Program
Revenues % of Total
Net (Expense)
Revenue
General government 5,701,815$ 17.09% 1,089,818$ 7.61% (4,611,997)$
Public safety 13,937,176 41.76% 3,409,852 23.80% (10,527,324)
Housing and community development 1,556,452 4.66% 1,686,828 11.78% 130,376
Public works 3,728,734 11.17% 3,723,355 25.99% (5,379)
Parks, buildings, and grounds 2,073,670 6.21% 317,730 2.22% (1,755,940)
Recreation and culture 4,743,205 14.21% 3,845,518 26.85% (897,687)
Economic development and redevelopment 310,065 0.93% 251,191 1.75% (58,874)
Interest on long-term debt 1,321,028 4.32%- 0.00% (1,321,028)
Total 33,372,145$ 100.35% 14,324,292$ 100.00% (19,047,853)$
Expenses and Program Revenues
Governmental Activities
June 30, 2023
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Public Works expenses witnessed a moderate rise, indicative of the city's commitment to maintaining and enhancing its
critical infrastructure. The expenses grew from $2.4 million to $3.7 million, due to new or ongoing projects to improve
streets, rights-of-ways, pedestrian and bicycle paths, and other vital public works.
Parks, Buildings, and Grounds, which deal with the stewardship of public spaces and city properties, had a slight decrease
in expenses, resulting from cost-saving measures.
The Recreation and Culture category experienced a considerable boost in funding, from $3.3 million in 2022 to $4.7 million
in 2023. This substantial increment aligns with an investment in enhancing the community's cultural and recreational life,
notably after school programs, an area that significantly contributes to the residents' well-being.
Economic Development and Redevelopment saw a more than threefold increase, reflecting the city's intensified efforts to
invigorate economic growth and revitalize urban spaces, with expenditures rising from $84,274 to $310,065.
Furthermore, the city managed to decrease its Interest on Long-term Debt, from $1.7 million to $1.3 million, due mainly to
issuance costs incurred in 2022 but not in 2023.
The City’s increased total governmental expenses, which rose from $24.9 million in 2022 to $30.4 million in 2023, reflect its
active approach to improving the city's operational capabilities, safety measures, and cultural offerings. This proactive fiscal
stance, while enhancing current services and infrastructure, also underscores the importance of maintaining vigilance over
the city's fiscal sustainability to ensure that these enhanced levels of service can be sustained in the long term without
compromising financial health.
The pie chart underscores that Public Safety is the most significant expenditure, consuming 41.6 percent of the budget. This
substantial share reflects the city’s strategic decision to prioritize resources towards ensuring the safety and security of its
citizens. It's a clear indicator that services such as law enforcement, fire protection, and emergency response are considered
fundamental to the community’s well-being.
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General Government follows as the second-largest expense at 18.78 percent, a testament to the city's investment in its
administrative and legislative functions. This allocation supports the foundational public services that enable the effective
governance of the city but, as stated earlier, includes significant expenses related to changes to the net pension liability.
Recreation and Culture receive a notable 15.62 percent of the expenses, highlighting the city's commitment to enhancing
the community's quality of life. This investment supports a variety of programs and facilities, from parks to cultural events,
which serve as key components of community engagement and well-being.
Public Works, with 12.28 percent of the expenses, indicates ongoing efforts to maintain and develop critical infrastructure.
These expenditures are vital for the city's functioning, ensuring that roads, bridges, and public buildings meet the needs of
residents and businesses.
The allocation towards Parks, Buildings, and Grounds (6.83 percent) emphasizes maintenance and development of public
spaces, an essential aspect of urban living that contributes to the aesthetic, environmental, and recreational value of the
city's landscape.
Housing and Community Development commands a smaller but significant 5.12 percent slice of the budget. These funds
likely support initiatives aimed at improving living conditions and fostering sustainable community growth, areas that are
fundamental to the city’s long-term development plans.
Interest on Long-term Debt, at 4.32 percent, reflects the city's financial obligations related to borrowing. While it is a
necessary aspect of financing large-scale projects and initiatives, the percentage indicates a managed approach to debt that
does not overshadow the other critical areas of expenditure.
Lastly, Economic Development and Redevelopment, though receiving the smallest portion at 1.02 percent, is nonetheless a
crucial investment. It shows the city’s focused yet prudent approach to stimulating economic growth and revitalizing areas
that may benefit from redevelopment.
The revenue schedule and corresponding chart for the governmental activities of the fiscal year ending June 30, 2023,
presents a diversified portfolio of income sources for the entity in question. From highest to lowest, revenues directly
associated with governmental collections were as follows:
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Sales tax emerges as the predominant revenue stream, which included sales taxes (Bradley-Burns, Measure P and Measure
Y transactions and use taxes), contributing a substantial 37.76 percent ($13.7 million) to the total revenue, indicating a
significant reliance on retail and consumer sales within the jurisdiction. General revenues from taxes decreased slightly
from $20.1 million in 2022 to $19.4 million in 2023, which could be due to a number of factors, but principally are the result
of the decline in the local cannabis industry and the waning of stimulus resources from the COVID-19 pandemic.
Following closely, charges for services account for 17.61 percent ($6.4 million), reflecting the government's collection from
public utilities or other chargeable services it provides to the residents and businesses. This revenue source increased from
$4.8 million in 2022 to $6.4 million in 2023, a significant rise resulting from an expansion of services provided by the City
related to after school programs, and an increase in user fees.
Revenues Source Revenue % of Total
Sales tax 13,719,396$ 37.76%
Charges for Services 6,398,932 17.61%
Operating Grants and Contributions 6,040,597 16.63%
Property tax 3,674,829 10.11%
Franchises 2,197,540 6.05%
Capital Grants and Contributions 1,884,763 5.19%
Transient occupancy 1,446,678 3.98%
Business license 509,805 1.40%
Other revenue 233,241 0.64%
Use of money and property 227,389 0.63%
Other taxes 781 0.00%
Total 36,333,951$ 100.00%
Revenues by Source
Governmental Activities
For the Year Ended June 30, 2023
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Operating grants and contributions also play a crucial role in funding governmental activities, comprising 16.63 percent
($6.0 million) of the revenue, signaling a dependency on external funding such as state or federal aid, which supports
various operational needs. Here the City recognized an increase, from $4.9 million in 2022 to $6.0 million in 2023,
indicative of successful efforts in securing more grants and an increase in contributions from external sources.
Property tax, a cornerstone of local government finance, adds 10.11 percent ($3.7 million) to the coffers, underscoring its
importance in funding services closely tied to real estate and housing within the area. Changes to this revenue source from
the prior year were nominal and historically have increased by 2-5 percent. Prop 8 adjustments processed by Mendocino
County are still underway, which means the rate of change in future years should be more on the higher end of staff
estimates.
Franchises generate 6.05 percent ($2.2 million) of the revenue, derived from exclusive rights granted to businesses
operating within government-owned property, notably cable, gas utility, and electric utilities. Changes here as well have
been nominal from the prior year.
Capital grants and contributions make up 5.19 percent ($1.9 million), funds which are generally allocated for the
construction and maintenance of capital assets like roads, bridges, and buildings. The City recognized a decrease, moving
from $2.4 million in 2022 to $1.9 million in 2023, reflecting the completion of capital projects and a reduction in funding for
such initiatives associated with governmental activities.
Transient occupancy tax contributes 3.98 percent ($1.5 million), sourced from temporary lodging facilities, indicating the
impact of tourism or business travel in the area. Receipts from this source are up from the prior year as visitation to the
Ukiah area, including tourism return to pre-pandemic levels.
Revenue from business licenses is relatively small at 1.40 percent ($509,805), yet it is indicative of the government's
regulatory role over commercial activities. Fiscal year 2022-23 saw a high point in receipts due to greater emphasis placed
on business contact, processing of late payments, and new businesses opening in the city.
Other revenues and use of money and property, which include miscellaneous income and earnings from government-owned
assets and investments, collectively add a minor 1.27 percent ($460,630) to the revenue.
Lastly, other taxes are almost negligible at $781, contributing less than 0.00 percent to the total, hinting at the presence of
less significant tax categories.
In sum, the total revenue generated for governmental activities stands at $36.3 million, with the schedule reflecting a
comprehensive fiscal structure where tax income, especially from sales, forms the backbone of government revenue,
complemented by a blend of service charges and external funding sources.
Business-type Activities
Turning to business-type activities, these showed even more robust growth in revenues, soaring from $36.3 million in 2022
to $48.8 million in 2023. This revenue surge was powered by substantial increases in charges for services and an
exceptional rise in capital grants and contributions. Expenses across various service categories such as electric, water, and
wastewater experienced fluctuations, but the total expenses had a marginal decrement. Interestingly, the change in net
position before transfers took an upturn to a negative $339,709 in 2023, contrasting with a negative change of $7.5 million
in the previous year. However, after accounting for transfers and other adjustments, including expenses related to business-
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type net pension liabilities, inflationary pressures, and increased power costs, the business-type activities' net position still
showed an increment, concluding the year 2023 with a net position of $111.2 million, slightly up from $110.9 million in 2022.
The following chart illustrates where business-type expenses were incurred by activity.
Business-type Activities Expenses % of Total
Program
Revenues % of Total
Net (Expense)
Revenue
Parking District 117,417$ 0.24%119,944$ 0.25%2,527$
Landfill 2,143,903 4.36%606,118 1.28% (1,537,785)
Ambulance Services 1,242,793 2.53% 1,058,131 2.23% (184,662)
Golf 229,507 0.47%41,500 0.09% (188,007)
Conference Center 523,678 1.06%348,221 0.73% (175,457)
Airport 1,626,400 3.31% 1,363,015 2.87% (263,385)
Electric 25,490,865 51.83% 22,552,111 47.52% (2,938,754)
Street Lighting 189,463 0.39%188,215 0.40%(1,248)
Water 9,119,878 18.54% 11,147,798 23.49% 2,027,920
Wastewater 8,497,211 17.27% 10,037,141 21.14% 1,539,930
Total 49,181,115$ 100.00% 47,462,194$ 100.00% (1,718,921)$
Expenses and Program Revenues
Business-Type Activities
June 30, 2023
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Revenues Source Revenue % of Total
Charges for Services 40,724,604$ 83.38%
Operating Grants and Contributions 1,659,916 3.40%
Capital Grants and Contributions 5,077,674 10.40%
Taxes 18,043 0.04%
Use of money and property 287,557 0.59%
Other revenue 1,073,603 2.19%
Total 48,841,397$ 100.00%
Revenues by Source
Business-Type Activities
For the Year Ended June 30, 2022
Attachment 1
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Capital Assets and Debt Administration
Capital Assets
The comparative capital assets statement for the City of Ukiah, as of June 30, 2022 and 2023, provides a detailed view of the
city's investments in long-term assets for both governmental and business-type activities.
In 2023, governmental activities show a significant investment in various asset categories, with an overall net capital assets
total of $71.5 million. Notably, infrastructure and network and buildings and improvements represent the most substantial
investments, with $71.1 million and $21.8 million, respectively. No land was purchased this fiscal year. Construction in
progress increased to $6.4 million, resulting from ongoing development projects, and machinery, equipment and vehicles
also saw an increase to $11.4 million. A new entry, technology subscriptions, a requirement under GASB Statement 96,
appears in 2023 with $1.1 million, reflecting the city's investment in digital assets. However, the overall increase in capital
assets is offset by a significant accumulated depreciation and amortization amounting to $44.8 million.
For business-type activities, the infrastructure and network category saw an increase from $174.3 million in 2022 to $176.8
million in 2023, and buildings and improvements also increased from $63.3 million to $63.3 million. There's a noteworthy
rise in construction in progress from $7.4 million in 2022 to $10.5 million in 2023, highlighting ongoing capital projects.
Similarly, machinery equipment and vehicles increased from $14.1 million to $15.3 million. The addition of intangible assets
at $270,000 in 2023 represents new assets that are non-physical in nature. The business-type activities show a substantial
total net capital assets figure of $181.8 million, up from $181.7 million in 2022.
Across both categories, the total net capital assets have grown from $243.3 million in 2022 to $253.4 million in 2023,
indicating the city's commitment to maintaining and expanding its capital infrastructure. The overall increase in capital
assets for the city mirrors its development strategy and continued investment in significant infrastructure and capital
projects.
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Despite these investments, there's an increase in accumulated depreciation and amortizations, from $126.9 million in 2022
to $136.2 million in 2023, which is a standard accounting practice that reflects the aging and usage of the assets over time.
The careful management of these assets and the associated depreciation is crucial for long-term financial sustainability and
strategic capital planning.
Additional information on the City’s capital assets can be found in Note 6, along with the City’s capitalization policies in
Note 1 in the notes to the basic financial statements. Reasons for the change in capital assets were engagement in major
work on several construction projects, including work on the airport runway and several streets and rights-of-way.
Long-Term Liabilities
The provided data details the long-term obligations of the City of Ukiah for both governmental and business-type activities
over two fiscal years, 2022 and 2023, offering a comparative view of the changes in financial liabilities.
In the governmental activities for 2023, the total long-term obligations are reported at $79.8 million, which marks an
increase from $73.8 million in 2022. This rise can be attributed to several factors, including an increase in compensated
absences, which grew from $1.1 million to $1.2 million, suggesting a higher liability for employee benefits over time. The
return of net pension liability at $8.2 million in 2023 and loss of the corresponding pension asset reported in 2022, reflects
poor investment performance by CalPERS, for which the City has to cover. Technology subscriptions at $845,509 points to
new categories of financial reporting requirements that governments like the City have undertaken adopting the provisions
GASB Statement 96. Leases payable saw a slight decrease from $4.8 million in 2022 to $4.5 million in 2023, reflecting a
reduction in lease obligations. Notably, bonds remain the most substantial liability, although decreasing from $67.6 million
in 2022 to $64.9 million in 2023, due to the City successfully paying down its bond debt.
For business-type activities, the long-term obligations for 2023 amount to $110,642,298, showing an increase from $108.2
million in 2022. The most significant liability is for estimated landfill closure costs, which increased from $19.9 million in
2022 to $21.2 million in 2023, indicating an upward adjustment in the estimated cost for this environmental obligation. The
net pension liability and compensated absences also reflect a similar trend to the governmental activities, increasing to $5.2
million and $547,776 respectively. The decrease in notes payable from $17.9 million in 2022 to $17.3 million in 2023 suggests
a reduction in short-term borrowing. Bonds have also decreased from $68.9 million in 2022 to $66.4 million in 2023,
aligning with the trend in the governmental sector.
Overall, the total long-term obligations for both the governmental and business-type activities combined have risen from
$182.1 million in 2022 to $190.5 million in 2023. This indicates that while the City of Ukiah is managing certain debts
2023 2022 2023 2022 2023 2022
Technology subscriptions 1,047,946$ -$ -$ -$ 1,047,946$ -$
Land 4,596,065 4,596,065 7,747,880 7,747,880 12,343,945 12,343,945
Infrastructure and network 71,127,396 64,604,249 176,187,960 174,295,038 247,315,356 238,899,287
Buildings and improvements 21,862,814 21,861,416 63,283,227 63,250,560 85,146,041 85,111,976
Construction in progress 6,353,352 2,029,535 10,497,502 7,368,291 16,850,854 9,397,826
Machinery equipment and vehicles 11,305,423 10,103,782 15,303,830 14,048,150 26,609,253 24,151,932
Intangible assets - - 270,000 270,000 270,000 270,000
116,292,996 103,195,047 273,290,399 266,979,919 389,583,395 370,174,966
Less: accumulated depreciation and amortizations (44,750,471) (41,613,965) (91,466,389) (85,310,970) (136,216,860) (126,924,935)
Capital assets, net 71,542,525$ 61,581,082$ 181,824,010$ 181,668,949$ 253,366,535$ 243,250,031$
Governmental Activities Business-type Activities Total
Capital Assets, Comparative
June 30, 2022 and 2023
Attachment 1
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effectively, as seen by the reduced bonds and notes payable, it also faces increased liabilities, particularly related to
environmental responsibilities and pensions. The introduction of new liabilities in technology suggests investment in
digital infrastructure. The city's financial planning will need to consider these increasing obligations and the impact they
may have on future budgets and financial strategies.
Additional information on the City’s outstanding long-term liabilities can be found in Note 7.
Fund Financial Analysis
The City employs fund accounting to ensure and demonstrate compliance with finance-related legal requirements. As was
mentioned earlier, fund financial statements present information based on current financial resources and expenditures.
Essentially, they are snapshots of the condition of major funds in the near-term; whereas, the government-wide statements
present the entire picture of the reporting entity. The focus of the City’s governmental funds is to provide information on
near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s
financing requirements. For comparison purposes, fund statements correlate well to the City’s adopted budget.
Governmental Funds
As of June 30, 2023, the City’s governmental fund balance was $43.9 million, which decreased $8.1 million from the year
prior largely due to capital outlays, notably street and rights-of-way projects. GASB 54 established five new criteria for
categorizing that balance based on its restricted and unrestricted use.
The five categories are the following:
• Non-spendable fund balance
• Restricted fund balance
• Committed fund balance
• Assigned fund balance
• Unassigned fund balance.
A more detailed discussion of these fund balance categories is presented in Note 1.
2023 2022 2023 2022 2023 2022
Landfill closure liability -$ -$ 21,145,540$ 19,890,002$ 21,145,540$ 19,890,002$
Compensated absences 1,226,352 1,118,763 547,776 533,518 1,774,128 1,652,281
Total pension liability 11,167,808 - 5,237,038 - 16,404,846 -
Leases payable 4,544,125 4,800,950 - - 4,544,125 4,800,950
Technology subscriptions 845,509 - - - 845,509 -
Notes payable - - 17,321,721 17,862,160 17,321,721 17,862,160
Settlements - - - 1,000,000 - 1,000,000
Claims 143,486 286,972 - 49,583 143,486 336,555
Bonds 64,886,706 67,587,506 66,390,223 68,932,767 131,276,929 136,520,273
Total 82,813,986$ 73,794,191$ 110,642,298$ 108,268,030$ 193,456,284$ 182,062,221$
Activities Activities Total
Long-term Obligations
Two-Year Comparison
Governmental Business-type
Attachment 1
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Governmental Funds Financial Condition
Governmental funds reported a decrease in fund balance from $51.9 million in 2022 to $43.1 million in 2023, indicating a
significant use financial resources over the year, including cash and investments, which decreased from $17.8 million in
2022 to $15.8 million in 2023.
The non-spendable fund balance at the end of the fiscal year 2023 stands at $4.6 million, primarily comprising long-term
interfund loans. This is a decrease of $162,923 from the previous year's balance of $4.7 million, which included other non-
spendable items such as inventory and prepaids. The decrease was the result of loan payments received and inventory used.
The restricted fund balance shows a significant reduction from $33.3 million in 2022 to $25.7 million in 2023, with major
allocations in capital projects, which have decreased notably from $15.6 million to $5.0 million, reflecting the city's ongoing
capital expenditures or completion of certain bond-funded projects. These resources are earmarked for specific uses such as
law enforcement, housing, and infrastructure projects and are often governed by legal restrictions or external requirements.
Committed fund balances, which are specific financial resources that the City Council has formally set aside for particular
purposes, are reported at $461,610 for park development and other planning activities. This is a decrease from the previous
year's committed balance which included solid waste management and other capital projects.
The assigned fund balance, designated by management for future projects and capital acquisitions, includes amounts for
economic development, equipment reserves, park development, and pensions, with a significant assignment for project
reserves totaling $5.9 million. This reflects a proactive approach to managing the city's financial planning for future needs.
Finally, the unassigned fund balance, which represents the amount available for new initiatives or unforeseen expenses, has
decreased to $6.5 million in 2023 from $7.9 million in 2022. These funds are crucial for maintaining financial flexibility and
ensuring that the government can respond to changing circumstances.
Additional information on deficit fund balances can be found in Note 2.
Specific to the major funds reported:
General Fund. The balance sheet for the fiscal year ending June 30, 2023, shows a decrease in total assets from $16.1
million in 2022 to $13.5 million in 2023, largely driven by a significant reduction in cash and investments, as the fund
provided short-term interfund resources to various other governmental and enterprise funds. Conversely, accounts
receivable and due from other funds have increased, indicating more outstanding receivables and inter-fund activities,
respectively.
Liabilities have decreased, particularly in accounts payable and accrued payroll liabilities, leading to a reduction in
total liabilities from $1.9 million in 2022 to $1.3 million in 2023. Deferred inflows of resources related to leases
decreased, and there are no unavailable revenues reported in 2023.
The fund balance has also seen a decrease, with unassigned fund balances dropping from $8.7 million in 2022 to $7.7
million in 2023, reflecting a decrease in resources available for future use. Nonspendable fund balances saw a mixed
change with an increase in interfund loans and a notable decrease in inventories and prepaids. The total fund balances
have decreased from $13.2 million in 2022 to $12.1 million in 2023, primarily the result of lower sales tax receipts than
the prior year.
Streets Capital Improvements. Resources transferred into this fund from the general fund, vis a vis Measure Y
resources collected, among other intergovernmental sources and grants supported expenditure of $3.3 million. The
Attachment 1
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fund has been very active in capital projects and in the repayment of capital debt issued for large scale street
rehabilitation projects.
General Capital Projects. This fund primarily is used to account for bond-funded capital projects, for which bond
proceeds in the amount of $17 million were received in February of 2023. $5.6 million of unspent bond proceeds
remain. A $600,000 grant from CalTrans’ local partnership program is accounted for in this fund as well.
Pension Debt Service. This fund is used to service bond debt related to lease revenue bonds issued by the City in 2020
that provided advances fund the unfunded accrued liability with CalPERS. The City contributes additional amounts
to the fund beyond the annual debt service requirement to ensure it maintains resources to meet future payment
obligations without difficulty and to prepare for potential calls on bonds when the option is available.
Proprietary Funds
Landfill. This fund is to account for activities of closure and post closure of the Ukiah landfill. There was an
operating revenue of $597,239 but operating expenses were significantly higher at $2.1 million, resulting in a
substantial operating loss of $1.5 million. Nonoperating revenues brought in an additional $15,097, but this was not
enough to offset the operating loss, leading to a negative change in net position of $669,189. This downturn could
reflect substantial maintenance and operations costs exceeding the revenues generated from the services.
Electric. Despite robust operating revenues of $23.0 million, even higher operating expenses totaling $24.3 million,
driven by power purchases, lead to an operating loss of $1.3 million. The negative impact was exacerbated by
nonoperating expenses, including interest and fiscal charges, further increased the loss before contributions and
transfers to $1.8 million. Despite this, grants, contributions, and transfers in helped narrow the loss, but the fund
still closed with a decrease in net position by $1.2 million.
Water. This fund's situation was more positive, with operating revenues of $7.5 million against operating
expenses of $8.3 million, leading to an operating loss of $889,843. After accounting for nonoperating expenses and
transfers, the fund experienced a positive change in net position of $2.4 million.
Wastewater. This fund was the most financially positive, with operating revenues of $9.7 million against expenses
of $7.5 million, resulting in an operating income of $2.1 million. The fund's net position improved substantially by
$1.3 million; however, current resources, notably working capital, have been depleted considerably, as the fund paid
its final lawsuit settlement installment this year.
The total nonmajor funds category reported operating revenues of $3.0 million and operating expenses of $3.9
million, leading to an operating loss of $842,808 across various enterprise activities, including golf, conference
center, airport, parking, ambulance services, and street lighting. However, this category ended the year with a
decrease in net position of $940,332, after including nonoperating revenues and expenses, contributions, and
transfers.
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Budgetary Comparison
A comparison of budget to actual for major governmental funds is presented in the fund financial statements. These
statements and the notes are presented as additional information to show that appropriations are being spent as authorized
by the City Council. Budgetary control for the City rests at the fund level.
General Fund
The City’s General Fund is its primary source of discretionary resources for the provision of service deemed necessary and
desirable by the citizens of Ukiah and the City Council. General fund revenues were up over $2.2 million from the year
prior, driven by intergovernmental sources and charges for service (primarily after school day camp activities). Similarly,
total expenditures were higher by $5 million due to a variety of increased costs, the largest of which being personnel,
insurance, supplies, internal services, and administration. After other financing sources and uses were accounted for, fund
balance decreased by $1.2 million.
The original budget estimated $31.4 million in revenues. It was increased to $31.5 in anticipation of miscellaneous receipts
and charges for service, among other reasons. Actual revenues in the General Fund were $681,009 thousand lower than was
budgeted primarily due to decreased sales taxes.
Expenditures were $1.1 million lower than budget appropriations primarily due to various cost and budgetary savings,
including delayed capital outlays. Recreation and culture expenditures were higher than budgeted due to the
aforementioned day camp activities.
Policy Resolution No. 39 (2013), passed the Ukiah City Council and incorporated in the City’s financial management
policies, established an unrestricted fund balance of at least 25 percent of annual operating expenditures in the General
Fund. Its purpose is to serve as a strategic reserve, ensuring liquidity of the General Fund and to make certain adequate
resources are available to manage economic uncertainties. The General Fund ended the year with a fund balance
(consisting of nonspendable, committed, and unassigned amounts) of $12.1 million, representing 41.9 percent of total
expenditures for the year.
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Economic Outlook
The City of Ukiah enjoys a diverse economic base serving as a hub for the greater geographic region around the city and
Mendocino County. Consequently, the City’s revenues are tied strongly to the financial health and well-being of its
residents and businesses. City management took a conservative approach to revenue estimation when preparing the City’s
2023 budget. Management continued that approach into the fiscal year 2024.
The following economic factors currently affect the City of Ukiah and were considered in developing the 2024 fiscal year
budget.
• Sales tax revenue and transient occupancy taxes were estimated to increase by nominal amounts respectively from
the prior year due. General fund appropriations were nonetheless adjusted to continue to generate a budgetary
surplus as a hedge against unexpected revenue shortfalls.
• Water and sewer rates are in the middle of a five-year adjustment schedule. This was in response to anticipated
current and future expenditure increases in operating costs, capital outlays, and settlement payments to the Ukiah
Valley Sanitation District. The adjustment to rates will continue each July 1 for the next 2 years.
• Rate revenue in electric enterprise funds was estimated to increase as the most recent rate adjustment schedule is
implemented. Additionally, power purchase surcharges have been enacted quarterly. Implementation of subsequent
rate adjustment will occur for the next several years and may be implemented sooner than originally anticipated, due
to rising costs.
• A property tax rate increase of 2 percent is expected in the general fund.
Original Final Actual
Variance with Final
Budget
REVENUES
Taxes 20,853,954$ 20,853,954$ 19,326,520$ (1,527,434)$
Fees, charges, licenses, and permits 7,624,504 7,716,504 7,464,544 (251,960)
Use of money, property, interest and concessions 270,603 270,603 304,865 34,262
Intergovernmental 182,946 182,946 217,014 34,068
Other 2,478,105 2,531,610 3,561,665 1,030,055
Total revenues 31,410,112 31,555,617 30,874,608 (681,009)
EXPENDITURES
Current:
General government 54,896 82,151 58,195 23,956
Public safety 15,460,261 16,626,707 16,047,659 579,048
Housing and community development 1,323,840 1,393,840 1,339,854 53,986
Public works 1,798,601 1,958,628 1,939,767 18,861
Parks, buildings, and grounds 1,697,810 1,749,660 1,906,273 (156,613)
Recreation and culture 4,640,417 4,669,774 5,044,001 (374,227)
Economic development and redevelopment 153,650 153,650 316,477 (162,827)
Total current 25,129,475 26,634,410 26,652,226 (17,816)
Debt service 1,593,171 1,593,171 1,593,171 -
Capital outlay 528,410 1,759,156 635,629 1,123,527
Total expenditures 27,251,056 29,986,737 28,881,026 1,105,711
Excess (deficiency) of revenues over expenditures 4,159,056 1,568,880 1,993,582 424,702
OTHER FINANCING SOURCES (USES)
Transfers (2,963,358) (2,989,608) (3,144,035) (154,427)
Net change in fund balances 1,195,698 (1,420,728) (1,150,453) 270,275
Fund balances - beginning 13,239,953 13,239,953 13,239,953 -
alances - ending 14,435,651$ 11,819,225$ 12,089,500$ 270,275$
Budgeted Amounts
General Fund
For the Year Ended June 30, 2022
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
Attachment 1
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• Implementation of increased rates on the City of Ukiah’s current fee schedule is anticipated.
• Regular increases are expected in health insurance premiums, as well as pension costs.
• Personnel costs related to current bargaining agreements will result in a 3 percent increase in the fall of 2023.
Maintaining and growing revenue streams to the City remains a high priority for staff. Existing sources – predominately
sales and property taxes – are stable, and our estimates for the future will continue to be conservative. Expenses related to
personnel (primarily in health premium and pension costs) are increasing at a substantial, though manageable, pace. We
continue to look to find cost saving measures to help offset these expenses. The challenge remains providing the highest
level and quality of service that the community needs, expects and deserves with the resources available.
Requests for Information
This Annual Comprehensive Financial Report is intended to provide citizens, taxpayers, investors, and creditors with a
general overview of the City’s finances. Questions regarding this report, or request for additional information, should be
made to the Finance Department, City of Ukiah, CA, 95482.
Attachment 1
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City of Ukiah, California
Financial Section: Basic Financial Statements Page | 25
GOVERNMENT-WIDE FINANCIAL STATEMENTS
The Statement of Net Position reports the difference between the City’s total assets and the City’s total liabilities, including
all the City’s capital assets and all its long-term debt. The Statement of Net Position summarizes the financial position of all
City Governmental Activities in a single column, and the financial position of all the City’s Business-Type Activities in a
single column; these are followed by a total column which presents the financial position of the entire City.
The City’s Governmental Activities include the activities of its General Fund, along with all its Special Revenue, Capital
Projects and Debt Service Funds. The City’s Business-Type Activities include all its Enterprise Fund activities.
The Statement of Activities reports increases and decreases in the City’s net position. It presents the City’s expenses first,
listed by program, and follows these with the expenses of its business-type activities. Program revenues—that is, revenues
which are generated directly by these programs—are then deducted from program expenses to arrive at the net expense of
each governmental and business-type program. The City’s general revenues are then listed in the Governmental Activities
or Business-type Activities column, as appropriate, and the Change in Net Position is computed and reconciled with the
Statement of Net Position.
Both these Statements include the financial activities of the City, the Ukiah Redevelopment Agency and the City of Ukiah
Municipal Sewer District, which are legally separate but are component units of the City because they are controlled by the
City, which is financially accountable for their activities.
Attachment 1
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City of Ukiah, California
Statement of Net Position
June 30, 2023
Governmental Activities Business-type Activities Total
ASSETS
Current assets:
Cash and investments 15,639,851$ 8,048,188$ 23,688,039$
Restricted cash and investments 26,619,999 14,552,650 41,172,649
Investment in NCPA reserves - 4,840,316 4,840,316
Receivables (net allowance for uncollectibles)5,488,244 9,295,851 14,784,095
Grants and intergovernmental receivable 991,238 3,931,005 4,922,243
Lease receivable 141,273 122,710 263,983
Internal balances 4,493,093 (4,493,093) -
Inventories and prepaids 138,939 1,962,201 2,101,140
Land held for resale 2,435,114 - 2,435,114
Total current assets 55,947,751 38,259,828 94,207,579
Noncurrent assets:
Notes and loans receivable 11,834,333 - 11,834,333
Technology subscription 859,476 - 859,476
Capacity rights - 270,000 270,000
Land 4,596,065 7,747,880 12,343,945
Construction in progress 6,353,352 10,497,502 16,850,854
Buildings and improvements 11,780,022 26,564,923 38,344,945
Machinery equipment and vehicles 4,520,976 5,938,726 10,459,702
Infrastructure and network 43,432,634 130,804,979 174,237,613
Total noncurrent assets 83,376,858 181,824,010 265,200,868
Total assets 139,324,609 220,083,838 359,408,447
DEFERRED OUTFLOWS OF RESOURCES
Pension related 18,804,317 5,023,335 23,827,652
Total deferred outflows of resources 18,804,317 5,023,335 23,827,652
Total assets and deferred outflows of resources 158,128,926 225,107,173 383,236,099
LIABILITIES
Current liabilities:
Accounts payable 3,606,006$ 1,798,158$ 5,404,164$
Accrued payroll liabilities 788,809 177,110 965,919
Interest payable 615,321 780,768 1,396,089
Deposits payable - 6,224 6,224
Due within one year 3,612,046 3,529,291 7,141,337
Total current liabilities 8,622,182 6,291,551 14,913,733
Noncurrent liabilities:
Due in more than one year 79,201,940 107,113,007 186,314,947
Total noncurrent liabilities 79,201,940 107,113,007 186,314,947
Total liabilities 87,824,122 113,404,558 201,228,680
DEFERRED INFLOWS OF RESOURCES
Lease related 141,273 122,710 263,983
Pension related 9,894,904 433,717 10,328,621
Total deferred inflows of resources 10,036,177 556,427 10,592,604
Total liabilities and deferred inflows of resources 97,860,299 113,960,985 211,821,284
NET POSITION
Net investment in capital assets 57,015,033 126,323,676 183,338,709
Restricted for:
Capital projects 22,395,404 - 22,395,404
Certifications and training 50,840 - 50,840
Community events 45,800 - 45,800
Debt service 2,449,504 - 2,449,504
Debt service reserve - 706,668 706,668
Governmental services 1,487,815 - 1,487,815
Housing and community development 14,016,250 - 14,016,250
NCPA Projects - 87,524 87,524
Public health services 61,185 - 61,185
Public safety 629,818 - 629,818
Public works 1,279,894 - 1,279,894
Solid waste abatement 35,564 - 35,564
Parks and recreation:
Expendable 7,032 - 7,032
Nonexpendable 137,576 - 137,576
Unrestricted (39,343,088) (15,971,680) (55,314,768)
Total net position 60,268,627$ 111,146,188$ 171,414,815$
The accompanying notes are an integral part of these financial statements.
Primary Government
Attachment 1
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City of Ukiah, California
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City of Ukiah, California
Statement of Activities
Year Ended June 30, 2023
Functions/Programs Expenses Charges for Services
Operating Grants and
Contributions
Capital Grants and
Contributions Governmental Activities Business-type Activities Total
Primary government:
Governmental activities:
General government 5,701,815$ 115,137$ 974,681$ -$ (4,611,997)$ - $ (4,611,997)$
Public safety 13,937,176 592,944 2,371,482 445,426 (10,527,324) - (10,527,324)
Housing and community development 1,556,452 902,296 784,532 - 130,376 - 130,376
Public works 3,728,734 721,741 1,745,111 1,256,503 (5,379) - (5,379)
Parks, buildings, and grounds 2,073,670 132,311 3,776 181,643 (1,755,940) - (1,755,940)
Recreation and culture 4,743,205 3,684,503 161,015 - (897,687) - (897,687)
Economic development and redevelopment 310,065 250,000 - 1,191 (58,874) - (58,874)
Interest on long-term debt 1,321,028 - - - (1,321,028) - (1,321,028)
Total governmental activities 33,372,145 6,398,932 6,040,597 1,884,763 (19,047,853) - (19,047,853)
Business-type activities:
Parking District 117,417 119,944 - - - 2,527 2,527
Landfill 2,143,903 606,118 - - - (1,537,785) (1,537,785)
Ambulance Services 1,242,793 976,712 - 81,419 - (184,662) (184,662)
Golf 229,507 41,500 - - - (188,007) (188,007)
Conference Center 523,678 348,221 - - - (175,457) (175,457)
Airport 1,626,400 1,358,665 - 4,350 - (263,385) (263,385)
Electric 25,490,865 20,841,212 1,659,916 50,983 - (2,938,754) (2,938,754)
Street Lighting 189,463 188,215 - - - (1,248) (1,248)
Water 9,119,878 7,459,767 - 3,688,031 - 2,027,920 2,027,920
Wastewater 8,497,211 8,784,250 - 1,252,891 - 1,539,930 1,539,930
Total business-type activities 49,181,115 40,724,604 1,659,916 5,077,674 - (1,718,921) (1,718,921)
Total primary government 82,553,260$ 47,123,536$ 7,700,513$ 6,962,437$ (19,047,853)$ (1,718,921)$ (20,766,774)$
3,674,829$ 18,043$ 3,692,872$
13,719,396 - 13,719,396
2,197,540 - 2,197,540
1,446,678 - 1,446,678
509,805 - 509,805
781 - 781
227,389 287,566 514,955
233,241 1,073,603 1,306,844
(577,591) 577,591 -
21,432,068 1,956,803 23,388,871
2,384,215 237,882 2,622,097
57,884,412 110,908,306 168,792,718
60,268,627$ 111,146,188$ 171,414,815$
The accompanying notes are an integral part of these financial statements.
Change in net position
Net position - beginning
Use of money and property
Other revenue
Transfers
Total general revenues, special items, and transfers
Net position - ending
Sales tax
Franchises
Transient occupancy
Business license
Other taxes
Net (Expense) Revenue and Changes in Net Position
Program Revenues Primary Government
General revenues:
Property tax
Attachment 1
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FUND FINANCIAL STATEMENTS
Major funds are defined generally as having significant activities or balances in the current year. The funds described below
were determined to be Major Governmental Funds by the City for fiscal 2023. Individual nonmajor funds may be found in
the Supplemental section.
Governmental Funds
General Fund
The General Fund is used for all the general revenues of the City not specifically levied or collected for other City funds, and
the related expenditures. The major revenue sources for this Fund are property taxes, sales taxes, franchise fees, business
licenses, unrestricted revenues from the state, fines and forfeitures and interest income. Expenditures are made for
community development, public safety, public works, and other services.
Streets Capital Improvement
This capital project fund accounts for street and right-of-way capital projects supported primarily by Measure Y resources,
committed by the City Council through resolution.
General Capital Projects
This general capital projects fund was created in 2023 to account for bond proceeds and other resources for street and
rights-of-way projects.
Pension Debt Service
This debt service fund was created in 2023 to account for resources accumulated, used, and reserved for the retirement of
lease revenue bonds.
Attachment 1
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City of Ukiah, California
Balance Sheet
Governmental Funds
June 30, 2023
General Fund
Streets Capital
Improvements
General Capital
Projects
Pension Debt
Service
Total
Nonmajor
Funds
Total
Governmental
Funds
ASSETSCash and investments 733,910$ 16,311$ 319,105$ 4,186,657$ 10,584,165$ 15,840,148$ Restricted cash and investments - - 7,485,987 - - 7,485,987 Accounts receivable 5,068,238 - - - 196,847 5,265,085 Lease receivable 141,273 - - - - 141,273 Notes receivable 1,176 - - - 10,526,843 10,528,019 Interest receivable 9,439 - 449 5,806 12,794 28,488 Grants and subventions receivable 33,497 131,132 - - 815,275 979,904 Inventories and prepaids 138,939 - - - - 138,939 Due from other funds 3,119,854 - - - - 3,119,854 Advances to other funds 2,996,359 - - - - 2,996,359 Land held for resale - - - - 2,435,114 2,435,114 Grants, contributions, and donations - - - - 11,334 11,334 Due from other agencies 1,306,314 - - - - 1,306,314
Total assets 13,548,999 147,443 7,805,541 4,192,463 24,582,372 50,276,818
LIABILITIESAccounts payable 616,855 1,463 1,996,341 - 279,671 2,894,330 Accrued payroll liabilities 701,371 2,108 - - 6,606 710,085 Unearned revenues - - - - 8,750 8,750 Due to other funds - 349,168 169,241 - 250,161 768,570 Advance from other funds - -- - 514,550 514,550
Total liabilities 1,318,226 352,739 2,165,582 - 1,059,738 4,896,285
DEFERRED INFLOWS OF RESOURCESLease related 141,273 - - - - 141,273 Unavailable revenues - grants and subventions - - - - 2,136,075 2,136,075
Total deferred inflows of resources 141,273 - - - 2,136,075 2,277,348
Total liabilities and deferred inflows of resources 1,459,499 352,739 2,165,582 - 3,195,813 7,173,633
FUND BALANCES (DEFICITS)
Nonspendable:Interfund loans 2,996,359 - - - - 2,996,359 Inventories and prepaids 138,939 - - - - 138,939 Notes and interagency receivables 1,307,490 - - - - 1,307,490 Riparian corridor management - - - - 137,576 137,576
Restricted:Capital projects - - 5,639,959 - 4,362 5,644,321 CDBG activities - - - - 618,671 618,671 Certifications and training - - - - 50,840 50,840 Clean-up and solid waste remdediation - - - - 35,564 35,564 Debt service reserve - - - - 2,449,504 2,449,504 Downtown business improvements - - - - 14 14 Governmental services - - - - 1,487,815 1,487,815 Housing activities - - - - 13,321,188 13,321,188 Opioid settlement - - - - 61,185 61,185 Project reserve - - - - 14,287 14,287 Public safety - - - - 629,818 629,818
Riparian corridor management - - - - 7,032 7,032 Special recreation events - - - - 45,800 45,800 Streets and rights-of-way - - - - 1,279,894 1,279,894 Committed:
Park development - - - - 168,313 168,313 Planning activities - - - - 256,813 256,813 Solid waste management - - - - 36,484 36,484 Assigned:Capital projects - - - - 55,613 55,613 Equipment reserve - - - - 375,705 375,705 Park development - - - - 20,278 20,278 Pension reserve - - - 4,192,463 - 4,192,463
Project reserve - - - - 1,228,890 1,228,890
Unassigned 7,646,712 (205,296) - - (899,087) 6,542,329
Total fund balances (deficits)12,089,500 (205,296) 5,639,959 4,192,463 21,386,559 43,103,185
Total liabilities and fund balances (deficits)13,548,999$ 147,443$ 7,805,541$ 4,192,463$ 24,582,372$ 50,276,818$
The accompanying notes are an integral part of these financial statements.
Attachment 1
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City of Ukiah, California
Financial Section: Basic Financial Statements Page | 30
City of Ukiah, California
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position
June 30, 2023
$ 43,103,185
Capital assets 111,739,547
Accumulated depreciation (43,566,721)
68,172,826
Compensated absences (817,967)
Net pension liability (11,167,808)
2017 fire engine lease (540,505)
2017 I-Bank financing lease (3,572,341)
2020 Fire brush truck (164,943)
Fire aparatus (265,369)
2020B CalPERS Taxable Lease Revenue Bonds (31,175,043)
2022 Lease Revenue Bonds (15,446,893)
(63,150,869)
Deferred outflows - pension related items 18,804,317
Deferred inflows - pension related items (9,894,904)
8,909,413
1,552,176
1,552,176
(464,329)
(464,329)
Amounts are unavailable under the modified accrual basis of accounting.2,146,225
2,146,225
$ 60,268,627
Accrued interest on long-term debt is not due and payable in the current period and
is not reported in the funds.
Net position of governmental activities
Internal service funds are used by management to charge the costs of certain
activities, such as insurance and vehicle maintenance, to individual funds.
The assets and liabilities of the internal service funds are included in governmental
activities in the statement of net position.
Long-term liabilities are not due and payable in the current period and therefore are
not reported in the funds:
Amounts for deferred inflows and deferred outflows related to the City's Net Pension
Liability are not reported in the funds:
Fund balances of governmental funds
Amounts reported for governmental activities in the statement of net position are
different because:
Capital assets used in governmental activities are not financial resources and
therefore, are not reported in the funds:
Attachment 1
Page 60 of 275
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 31
City of Ukiah, California
Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
For the Fiscal Year Ended June 30, 2023
General Fund
Streets Capital
Improvements
General Capital
Projects
Pension Debt
Service
Total Nonmajor
Funds
Total
Governmental
Funds
REVENUESProperty tax 3,674,829$ -$ -$ -$ -$ 3,674,829$ Sales tax 13,719,396 - - - - 13,719,396 Transient occupancy 1,443,140 - - - - 1,443,140 Business license tax 488,374 - - - 21,431 509,805 Other taxes 781 - - - - 781 Franchise fees 2,197,540 - - - - 2,197,540 Charges for service 4,835,549 - - - 340,702 5,176,251 Licenses and permits 431,455 - - - - 431,455 Grants, contributions, and donations 268,634 99,990 - - 46,657 415,281 Use of money and property 217,014 - (874) 15,443 596,543 828,126 Intergovernmental 3,440,933 76,927 600,000 - 3,843,058 7,960,918 Fines penalties and forfeitures 36,231 - - - - 36,231 Interest, rent, and concessions - - - - 1 1 Miscellaneous 120,732 - - - 20,004 140,736
Total revenues 30,874,608 176,917 599,126 15,443 4,868,396 36,534,490
EXPENDITURES
Current:General government 58,195 - - 11,145 6,780 76,120 Public safety 16,047,659 - - - 374,686 16,422,345 Housing and community development 1,339,854 - - - 414,764 1,754,618 Public works 1,939,767 1,103,380 - - 80,094 3,123,241 Parks, buildings, and grounds 1,906,273 - - - 1,474 1,907,747 Recreation and culture 5,044,001 - - - 306,748 5,350,749 Economic development and redevelopment 316,477 - - - 23,289 339,766
Debt service:Interest 857,467 703,069 - - 19,334 1,579,870 Principal 582,000 1,280,881 - - 40,290 1,903,171 Lease principal 133,727 - - - - 133,727 Lease interest 19,977 - - - - 19,977
Capital outlay:Public safety 573,326 - - - - 573,326 Public works 11,459 206,839 10,532,518 - 177,184 10,928,000 Parks, buildings, and grounds 50,844 - - - 1,833 52,677 Recreation and culture - - - - 247,538 247,538
Total expenditures 28,881,026 3,294,169 10,532,518 11,145 1,694,014 44,412,872
Excess (deficiency) of revenues over expenditu 1,993,582 (3,117,252) (9,933,392) 4,298 3,174,382 (7,878,382)
OTHER FINANCING SOURCES (USES)Transfers in 622,500 2,930,287 - 259,772 628,517 4,441,076 Transfers out (3,766,535) (2,359) - - (1,615,803) (5,384,697)
Total other financing sources (uses)(3,144,035) 2,927,928 - 259,772 (987,286) (943,621)
Net change in fund balances (1,150,453) (189,324) (9,933,392) 264,070 2,187,096 (8,822,003) Fund balances - beginning 13,239,953 (15,972) 15,573,351 3,928,393 19,199,463 51,925,188
Fund balances - ending 12,089,500$ (205,296)$ 5,639,959$ 4,192,463$ 21,386,559$ 43,103,185$
The accompanying notes are an integral part of these financial statements.
Attachment 1
Page 61 of 275
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 32
City of Ukiah, California
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the
Statement of Activities
For the Fiscal Year Ended June 30, 2023
$ (8,822,003)
Capital outlay 10,966,421
Depreciation expense (2,079,036)
8,887,385
Change to net pension liability (11,167,808)
Compensated absence expense (86,814)
(11,254,622)
Changes to deferred outflows: pension-related items 6,088,455
Changes to deferred inflows: pension-related items 14,299,081
20,387,536
Principal paid on loans and leases 2,167,164
Amortization of debt premium 297,117
2,464,281
(200,540)
13,623
1,533,740
Change to net pension asset (10,625,185)
(10,625,185)
Change in net position of governmental activities $ 2,384,215
Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of these
assets is allocated over their estimated useful lives as depreciation expense.
Net change in fund balances - total government funds
The amounts below included in the Statement of Activities do not provide (require) the use of current financial
resources and, therefore, are not reported as revenues or expenditures in governmental funds (net change):
The amounts below included in the Statement of Activities do not provide (require) the use of current financial
resources and, therefore, are not reported as revenues or expenditures in governmental funds (net change):
Amounts for deferred inflows and deferred outflows related to the City's Net Pension Liability are not reported in
the funds. This is the net change in deferred inflows and deferred outflows related to the net pension liability:
The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of
principal of long-term debt consumes the current financial resources of governmnetal funds. Neither transaction,
however, has any effect on net position. Also, government funds report the effect of premiums, discounts and
similar items when debt is first issued, whereas these amounts are deferred and amortized in the Statement of
Activities. The effect of these differences are as follows:
Some revenues reported in the Statement of Activities are not considered available to finance current expenditures
and, therefore, are not reported as revenues in the governmental funds.
Accrued interest for long-term debt. This is the net change in accrued interest for the current period.
Internal service funds are used by management to charge the costs of certain activities, such as insurance and
vehicle maintenance, to individual funds. The net revenue (expense) of the internal services funds is reported with
governmental activities.
Attachment 1
Page 62 of 275
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 33
Proprietary Funds
Proprietary funds account for City operations financed and operated in a manner like a private business enterprise. The
intent of the City is that the cost of providing goods and services be financed primarily through user charges.
The City maintains four primary enterprise funds: electric, water, sewer, and landfill.
Landfill
This is the fund used to account for activities related to the closure, post-closure, and corrective action plan of the City of
Ukiah landfill.
Electric Enterprise Fund
The Electric Utility provides electrical services to the citizens of Ukiah, including 24-hour, 365-day response to emergency
service calls for customer power problems, and outages. Additionally, the enterprise is responsible for making high voltage
power lines safe for Fire & Police personnel at structure fires, automobile accidents and to make other situations where
electric lines are near emergency crews.
Water Enterprise Fund
Chapter 13.04 of the Ukiah Municipal Code provides the authority for City to operate water system. Revenues (fees and
charges) are collected to pay for service (water) received.
Wastewater Enterprise Fund
Chapter 13.20 of the Ukiah Municipal Code provides the authority for the City to operate sewer system. Revenues (fees
and charges) are collected to pay for availability of collection, transportation, treatment, and disposal system. In addition,
grazing lease payments, LACOSAN payments for flows, tax revenues, FEMA storm damage reimbursement, OES storm
damage reimbursement, and insurance rebates have been credited to this fund.
The City also employs the use of internal service funds.
Internal Service Funds
Established to account for the costs of activities primarily serving multiple department and funds. Such funds may also
provide services to external users, such as other governmental entities.
Attachment 1
Page 63 of 275
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 34
City of Ukiah, California
Statement of Net Position
Proprietary Funds
June 30, 2023
Governmental
Activities
Landfill Electric Water Wastewater
Total Nonmajor
Funds
Total Enterprise
Funds
Internal Service
Funds
ASSETS
Current assets:
Cash and investments 10,213,311$ 450,115$ 1,427,470$ 338,801$ 236,662$ 12,666,359$ 2,428,915$
Restricted cash and investments - 6,935,639 5,076,944 2,530,217 - 14,542,800 16,736,796
Accounts receivable 47,073 4,940,318 1,755,719 1,985,853 533,395 9,262,358 32,653
Lease receivable - - - - 122,710 122,710 -
Interest receivable 13,475 8,513 5,155 3,510 734 31,387 1,308
Grants and subventions receivable - 49,568 3,423,431 395,166 62,840 3,931,005 162,816
Inventories and prepaids - 1,807,100 131,973 23,128 - 1,962,201 -
Due from other funds - -293,243 - - 293,243 -
Total current assets 10,273,859 14,191,253 12,113,935 5,276,675 956,341 42,812,063 19,362,488
Noncurrent assets:
Advances to other funds - 289,121 - - 576,223 865,344 -
Intangible assets - -270,000 - - 270,000 -
Land 699,654 2,316,013 2,267,920 670,431 1,793,862 7,747,880 762,562
Construction in progress - 4,227,295 3,839,948 1,673,085 757,174 10,497,502 792,843
Infrastructure and network - 27,535,975 49,989,739 91,942,959 6,719,287 176,187,960 -
Buildings and improvements 26,700 26,270,859 22,271,536 10,328,621 4,385,511 63,283,227 516,596
Machinery equipment and vehicles 516,075 5,663,927 3,656,939 4,448,623 1,018,266 15,303,830 1,584,138
Less accumulated depreciation (443,302) (34,177,631) (18,821,809) (32,919,996) (5,103,651) (91,466,389) (1,131,949)
Total noncurrent assets 799,127 32,125,559 63,474,273 76,143,723 10,146,672 182,689,354 2,524,190
Total assets 11,072,986 46,316,812 75,588,208 81,420,398 11,103,013 225,501,417 21,886,678
DEFERRED OUTFLOWS OF RESOURCES
Pension related 150,565 1,973,198 1,162,523 1,278,221 458,828 5,023,335 -
Total deferred outflows of resources 150,565 1,973,198 1,162,523 1,278,221 458,828 5,023,335 -
Total assets and deferred outflows of resources 11,223,551$ 48,290,010$ 76,750,731$ 82,698,619$ 11,561,841$ 230,524,752$ 21,886,678$
LIABILITIES
Current liabilities:
Accounts payable 96,071 198,522 567,381 705,445 220,961 1,788,380 695,240
Accrued payroll liabilities 3,415 60,961 38,552 33,848 24,615 161,391 121,621
Unearned revenues - - - - - - 1,400
Due to other funds - - 2,049,808 293,243 301,478 2,644,529 -
Deposits payable - - - - 6,224 6,224 -
Interest payable 4,459 181,215 340,077 241,804 13,213 780,768 150,993
Claims payable - current - - - - - - 143,486
Compensated absences - current 1,090 21,150 12,371 10,265 5,365 50,241 45,375
Capital project installment obligations - current - - 534,421 - 11,157 545,578 -
Capital project bonds - current - 365,200 562,610 1,534,099 - 2,461,909 424,510
Pension-related bonds - current 13,803 176,950 112,103 126,998 37,173 467,027 -
Total current liabilities 118,838 1,003,998 4,217,323 2,945,702 620,186 8,906,047 1,582,625
Noncurrent liabilities:
Advance from other funds - - 576,223 - 2,430,930 3,007,153 340,000
Compensated absences 9,806 190,346 111,337 92,385 48,287 452,161 408,385
Capital project installment obligations - - 16,649,223 - 126,920 16,776,143 -
Capital project bonds - 9,818,409 13,673,035 23,661,913 - 47,153,357 17,840,261
Pension-related bonds 481,981 6,178,830 3,914,464 4,434,610 1,298,045 16,307,930 -
Net pension liability 156,971 2,057,142 1,211,979 1,332,599 478,347 5,237,038 -
Landfill closure/post-closure 21,145,540 - - - - 21,145,540 -
Total noncurrent liabilities 21,794,298 18,244,727 36,136,261 29,521,507 4,382,529 110,079,322 18,588,646
Total liabilities 21,913,136 19,248,725 40,353,584 32,467,209 5,002,715 118,985,369 20,171,271
DEFERRED INFLOWS OF RESOURCES
Lease related - - - - 122,710 122,710 -
Pension related 13,000 170,367 100,373 110,362 39,615 433,717 -
Total deferred inflows of resources 13,000 170,367 100,373 110,362 162,325 556,427 -
Total liabilities and deferred inflows of resources 21,926,136 19,419,092 40,453,957 32,577,571 5,165,040 119,541,796 20,171,271
NET POSITION
Net investment in capital assets 799,127 28,407,253 34,742,043 52,942,881 9,432,372 126,323,676 996,215
Restricted for:
Debt service reserve - - 706,668 - - 706,668 -
NCPA Projects - 87,524 - - - 87,524 -
Unrestricted (11,501,712) 376,141 848,063 (2,821,833) (3,035,571) (16,134,912) 719,192
Total net position (10,702,585)$ 28,870,918$ 36,296,774$ 50,121,048$ 6,396,801$ 110,982,956 1,715,407$
163,232
111,146,188$
Business-type Activities
Difference between business-type adjustments to assets and liabilities.
Net position of business-type activities
The accompanying notes are an integral part of these financial statements.
Attachment 1
Page 64 of 275
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 35
City of Ukiah, California
Statement of Revenues, Expenses, and Changes in Net Position
Proprietary Funds
Year Ended June 30, 2023
Governmental
Activities
Landfill Electric Water Wastewater
Total Nonmajor
Funds
Total Enterprise
Funds
Internal Service
Funds
OPERATING REVENUESCharges for service 597,239$ 20,827,124$ 7,459,767$ 8,814,483$ 1,263,998$ 38,962,611$ 18,265,789$ Licenses and permits - - - - 20 20 - Intergovernmental - 428,742 - - - 428,742 - Cap and trade - 783,096 - - - 783,096 - Fines penalties and forfeitures - - - - 48,895 48,895 - Facility rental 8,879 - - - 801,771 810,650 - Fuel sales - - - - 909,296 909,296 - Connection fees - - - 827,492 - 827,492 - Miscellaneous - 962,900 - 5,159 9,277 977,336 102,374
Total operating revenues 606,118 23,001,862 7,459,767 9,647,134 3,033,257 43,748,138 18,368,163
OPERATING EXPENSESGeneral and administrative 128,605 3,036,127 1,449,796 1,728,325 669,378 7,012,231 2,506,052 Maintenance and operations 1,982,118 19,872,868 5,021,129 3,618,425 2,368,604 32,863,144 13,991,049 Fuel - - - - 560,939 560,939 - Depreciation 14,681 1,430,914 1,878,685 2,206,884 277,144 5,808,308 133,868
Total operating expenses 2,125,404 24,339,909 8,349,610 7,553,634 3,876,065 46,244,622 16,630,969
Operating income (loss)(1,519,286) (1,338,047) (889,843) 2,093,500 (842,808) (2,496,484) 1,737,194
NONOPERATING REVENUES (EXPENSES)Property tax - - - - 18,043 18,043 - Grants, contributions, and donations - 447,508 264,600 - - 712,108 179,077 Interest, rent, and concessions 33,593 139,634 3,247 (2,213) 113,283 287,544 5,013 Interest expense and fiscal charges (18,496) (552,392) (716,196) (849,909) (53,194) (2,190,187) (1,003,098) Sale of property - - - - 10 10 -
Total nonoperating revenues (expenses)15,097 34,750 (448,349) (852,122) 78,142 (1,172,482) (819,008)
Income (loss) before contributions and transfers (1,504,189) (1,303,297) (1,338,192) 1,241,378 (764,666) (3,668,966) 918,186 Capital grants, contributions, and donations - (396,525) 3,423,431 365,166 205,401 3,597,473 17,726 Intergovernmental - 570 - - - 570 - Transfers in 835,000 489,688 293,243 - 108,621 1,726,552 - Transfers out - - - (293,243) (489,688) (782,931) -
Change in net position (669,189) (1,209,564) 2,378,482 1,313,301 (940,332) 872,698 935,912 Total net position - beginning (10,033,396) 30,080,482 33,918,292 48,807,747 7,337,133 110,110,258 779,495
Total net position - ending (10,702,585)$ 28,870,918$ 36,296,774$ 50,121,048$ 6,396,801$ 110,982,956$ 1,715,407$
(634,816) 237,882$
Business-type Activities
The accompanying notes are an integral part of these financial statements.
Adjustment to reflect the consolidation of internal service fund activities related to enterprise fundsChanges in net position of business-type activities
Attachment 1
Page 65 of 275
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 36
City of Ukiah, California
Statement of Cash Flows
Proprietary Funds
Year Ended June 30, 2023
Governmental
Activities
Landfill Electric Water Wastewater
Total
Nonmajor
Enterprise
Funds
Total
Enterprise
Funds
Internal Service
Funds
CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers 692,584$ 20,120,099$ 7,323,946$ 8,868,832$ 2,698,167$ 39,703,628$ 105,867$
Receipts from interfund services provided - - - - - - 11,796,959
Payments to employees (200,255) (3,285,997) (2,182,613) (2,293,065) (1,393,709) (9,355,639) (8,009,555)
Payments to suppliers (439,119) (15,473,265) (3,185,561) (1,454,529) (1,581,183) (22,133,657) (5,970,684)
Payments for interfund services used (128,605) (3,036,127) (1,449,796) (1,728,325) (669,378) (7,012,231) 3,466,200
Receipts from other governmental agencies - 277,028 - - - 277,028 395,662
Other payments - - - - - - (10,000)
Other operating cash receipts (payments)- 4,526 - - - 4,526 -
Net cash provided (used) by operating activities (75,395) (1,393,736) 505,976 3,392,913 (946,103) 1,483,655 1,774,449
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Principal paid on lease revenue bonds (12,614) (161,711) (98,529) (232,124) (33,972) (538,950) -
Cash received (paid) to other funds 835,000 24,312 1,978,404 - 725,760 3,563,476 (300,000)
Property taxes received - - - - 18,043 18,043 -
Lawsuit settlement payments - - - (1,030,000) - (1,030,000) -
Grants and contributions - 570 - (30,000) 230,730 201,300 3,987
Net cash provided (used) by noncapital financing activities 822,386 (136,829) 1,879,875 (1,292,124) 940,561 2,213,869 (296,013)
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Capital grants and contributions - 52,172 264,600 - 308,431 625,203 30,000
Interest paid (18,648) (602,599) (892,804) (871,784) (53,692) (2,439,527) (1,074,007)
Principal paid on capital and related debt - - (948,456) (1,354,938) (10,903) (2,314,297) (325,000)
Acquisition and construction of capital assets - (1,332,410) (2,308,577) (2,960,051) (265,068) (6,866,106) (261,413)
Proceeds from sale of property - - - - 10 10 -
Net cash provided (used) by capital and related financing activities (18,648) (1,882,837) (3,885,237) (5,186,773) (21,222) (10,994,717) (1,630,420)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 22,786 132,565 116 (3,963) 22,704 174,208 4,154
Net cash provided (used) by investing activities 22,786 132,565 116 (3,963) 22,704 174,208 4,154
Net increase (decrease) in cash and cash equivalents 751,129 (3,280,837) (1,499,270) (3,089,947) (4,060) (7,122,985) (147,830)
Balances - beginning of year 9,462,182 10,666,591 8,003,684 5,958,965 240,722 34,332,144 19,313,541
Balances - end of the year 10,213,311$ 7,385,754$ 6,504,414$ 2,869,018$ 236,662$ 27,209,159$ 19,165,711$
Reconciliation of operating income (loss) to net cash provided (used) by operating
activities:
Operating Income (1,519,286)$ (1,338,047)$ (889,843)$ 2,093,500$ (842,808)$ (2,496,484)$ 1,737,194$
Adjustments to reconcile operating income (loss) to net cash provided (used) by
operating activities:
Depreciation 14,681 1,430,914 1,878,685 2,206,884 277,144 5,808,308 133,868
Changes in assets and liabilities:
Decrease (increase) in accounts receivable 86,466 (1,553,777) (135,821) (778,302) (300,313) (2,681,747) 368
Decrease (increase) in prepaids - - - - - - 1,500
Decrease (increase) in inventory - (192,829) (25,824) (1,551) - (220,204) -
Decrease (increase) in deferred outflows (128,299) (1,677,553) (966,209) (1,089,824) (411,816) (4,273,701) -
Increase (decrease) in accounts payable 78,676 110,257 (398,055) (186,403) (61,060) (456,585) 335,637
Increase (decrease) in accrued salaries and benefits (6,684) (100,004) (61,546) (70,483) (41,291) (280,008) (264,804)
Increase (decrease) in compensated absences (2,254) 21,185 5,646 (19,066) 5,773 11,284 23,755
Increase (decrease) in deferrred inflows (69,963) (931,201) (631,087) (591,600) (267,810) (2,491,661) -
Increase (decrease) in net pension liability/(asset)215,729 2,837,319 1,730,030 1,829,758 696,078 7,308,914 -
Increase (decrease) in landfill liability 1,255,539 - - - - 1,255,539 -
Increase (decrease) in claims payable - - - - - - (193,069)
Net cash provided (used) by operating activities (75,395)$ (1,393,736)$ 505,976$ 3,392,913$ (946,103)$ 1,483,655$ 1,774,449$
Noncash investing, capital and financing activities
Contributions of capital assets -$ 489,688$ -$ -$ (489,688)$ -$ -$
Amortization related to long-term debt - (55,200) (138,406) (36,132) - (229,738) (58,047)
Acquistion of capital assets on account - (631,140) (154,581) (183,950) (7,857) (977,528) -
Total noncash investing, capital and financing activities - (196,652) (292,987) (220,082) (497,545) (1,207,266) (58,047)
Business-type Activities - Enterprise Funds
Attachment 1
Page 66 of 275
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 37
Fiduciary Funds
These funds account for assets held by the City as an agent for individuals, private organizations, and other governments.
The financial activities of these funds are excluded from the Government-wide financial statements but are presented in the
separate Fiduciary Fund financial statements.
PRIVATE PURPOSE TRUST FUND
Redevelopment Non-Housing Housing Successor Private Purpose Trust Fund
Resources held for the benefit of the state from the dissolution of the Ukiah Redevelopment Agency’s non-housing
functions.
CUSTODIAL FUNDS
The City accounts for activities on behalf of external entities, including other governments.
Attachment 1
Page 67 of 275
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 38
City of Ukiah, California
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2023
Private-Purpose Trust
Funds Custodial Funds
ASSETS
Cash and investments 6,043,193$ 1,706,338$
Accounts receivable - 513,163
Interest receivable 8,323 2,484
Land held for resale 5,443 -
Total Cash 6,056,959 2,221,985
LIABILITIES
Accounts payable - 192,403
Accrued payroll liabilities 46 25,161
Deposits payable - 597,690
Interest payable 7,371 5,697
Due to other agencies - 139,798
Intergovernmental payable - 24,744
Due to City of Ukiah - 1,532,055
Due in more than one year 3,535,882 -
Total liabilities 3,543,299 2,517,548
NET POSITION
Restricted for:
Held for the benefit of the state 2,513,660 -
Individuals, organizations, and other governments - (295,563)
Total net position 2,513,660$ (295,563)$
The accompanying notes are an integral part of these financial statements.
Attachment 1
Page 68 of 275
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 39
City of Ukiah, California
Statement of Changes in Fiduciary Net Position
Fiduciary Activities
Year Ended June 30, 2023
Private-Purpose Trust
Funds Custodial Funds
ADDITIONS
Contributions:
Addition to agency assets -$ 131,124$
Taxes and assessments collected for other governments 1,700,221 2,224,809
Service charges collected for other governments - 219,291
Service charges collected for other agencies - 2,139,012
Intergovernmental - 233,476
Miscellaneous - 3,131
Members - 513,880
Total contributions 1,700,221 5,464,723
Investment earnings:
Interest, rent, and concessions 19,740 9,423
Total investment earnings 19,740 9,423
Total additions 1,719,961 5,474,146
DEDUCTIONS
General and administrative 250,000 64,122
Maintenance and operations 22,126 588,703
Interest expense and fiscal charges 109,485 72,382
Distributions to other governments - 583,640
Payments to other agencies for service charges collected - 628,020
Payments to City for services provided - 3,279,625
Total deductions 381,611 5,216,492
Net increase (decrease) in fiduciary net position 1,338,350 257,654
Net Position -- beginning of the year 1,175,310 (553,217)
Net Position -- end of the year 2,513,660$ (295,563)$
The accompanying notes are an integral part of these financial statements.
Attachment 1
Page 69 of 275
Notes to the Basic Financial Statements
CITY OF UKIAH, CALIFORNIA
NOTES TO THE BASIC FINANCIAL STATEMENTS INDEX
June 30, 2023
The notes to the financial statements include a summary of significant accounting policies and other notes considered
essential to fully disclose and fairly present the transactions and financial position of the City as follows:
Note 1 - Summary of Significant Accounting Policies ............................................................................................................. 41
Note 2 - Stewardship, Compliance, and Accountability ........................................................................................................ 51
Note 3 - Cash and Investments ..................................................................................................................................................... 52
Note 4 - Accounts Receivable ....................................................................................................................................................... 56
Note 5 – Notes and Loans Receivable ......................................................................................................................................... 57
Note 6 - Capital Assets ................................................................................................................................................................... 58
Note 7 - Long-Term Liabilities ..................................................................................................................................................... 60
Note 8 – Landfill Closure and Post Closure Costs .................................................................................................................. 66
Note 9 - Interfund Transactions .................................................................................................................................................. 66
Note 10 - Risk Management .......................................................................................................................................................... 68
Note 11 - Public Employee Retirement Plan ............................................................................................................................... 71
Note 12 – Related Organizations ................................................................................................................................................. 82
Note 13 - Commitments and Contingencies ............................................................................................................................. 84
Note 14 – Successor Agency Trust, Former Ukiah Redevelopment Agency ..................................................................... 85
Note 15 – New Pronouncements .................................................................................................................................................. 87
Note 16 – Service Contracts .......................................................................................................................................................... 88
Attachment 1
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Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 41
Note 1 - Summary of Significant Accounting Policies
The accounting policies of the City conform to accounting principles generally accepted in the United States of America as
applied to government agencies. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting
body for establishing governmental accounting and financial reporting principles. The accompanying financial statements
present the City of Ukiah and its component units, entities for which the City is considered to be financially
accountable. Blended component units, although legally separate entities, are, in substance, part of the City’s operations.
The more significant accounting policies of the City are described below:
A. Defining the reporting entity
The City of Ukiah was incorporated March 8, 1876 under the laws of the State of California. Ukiah operates under a
Council-Manager form of government. The City Manager serves as the chief executive for day-to-day operations
and long-term planning, including executing the policies and directives of the City Council. Department heads
report directly to the City Manager and serve at his or her pleasure.
The City provides a range of municipal services to its citizens including public safety (fire and police), public
works; planning and building regulation; recreation and parks; airport, golf; and water, sewer, and electric utilities.
The Redevelopment Agency of the City of Ukiah (the Agency) was established by the City as a separate legal entity
in accordance with state law. The purpose of the Agency was to encourage new investment and reinvestment
within legally designated redevelopment areas in partnership with property owners. The Agency was dissolved on
February 1, 2012 by the State Legislature and California Governor, Jerry Brown.
Blended Component Unit
The City of Ukiah Public Financing Authority is a Joint Exercise of Powers Authority organized and existing under
and by virtue of the Joint Exercise of Power Act of the Government Code of the State of California. The City and
the Industrial Development Authority of the City of Ukiah form the Authority by the execution of a Joint Exercise
of Powers Agreement. The primary purpose of the Authority is to issue bonds and make lease agreements with the
City of Ukiah and the Industrial Development Authority of the City of Ukiah. The City appoints the voting
majority of the board and is able to impose its will on this component unit. There are no separate financial
statements prepared for the authority.
B. Government-wide and Fund Financial Statement
The government-wide financial statements report information on all the non-fiduciary activities of the primary
government. For the most part, the effect of interfund activity has been removed from these statements.
Governmental activities, which normally are supported by taxes and intergovernmental revenues are reported
separately from business-type activities, which rely to a significant extent on fees and charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is
offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or
segment. Program revenues include (1) charges to customers or applicants who purchase, use, or directly benefit
from goods, services, or privileges provided by a given function or segment and (2) grant and contributors that are
restricted to meeting the operational or capital requirements of a function. Taxes, and other items not properly
included among program revenues are reported instead as general revenues.
The accounts of the City are organized based on funds. The operations of each fund are accounted for with a
separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenue, and expenditures or
expenses, as appropriate. Government resources are allocated to, and accounted for, in individual funds based upon
the purposes for which they are to be spent and the means by which spending activities are controlled.
Attachment 1
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Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 42
Note 1 - Summary of Significant Accounting Policies (Continued)
In the fund financial statement in the report, the various funds are grouped into generic funds within three broad
fund types. They are as follows:
The City reports four major governmental funds:
The General Fund is the City’s primary operating fund. It accounts for all financial resources of the general
government except those required to be accounted for in another fund.
The Streets Capital Improvements fund accounts for resources and activities related to streets and rights-of-
way improvements, funded primarily with resources derived from Measure Y, a half-cent district
transaction and use tax.
The General Capital Projects fund is used to account for the accumulation of financial resources for certain
capital projects, notably streets and rights-of-way, funded by various sources, including the general fund.
The Pension Debt Service fund is used to account for the accumulation of financial resources to meet the
City’s lease revenue bonds. The reserve accumulated is to be used to ensure the City has resources to meet
debt service in future periods.
The City reports the following major proprietary funds:
The Landfill Fund accounts for the activities of the City’s solid waste landfill operations.
The Electric Fund accounts for the activities of the City’s electric generation and distribution operations.
The Water Fund accounts for the activities of the City’s water treatment and distribution operations.
The Sewer Fund accounts for the activities of the City’s sewage collection and treatment operations.
Additionally, the City reports the following fund types:
Internal Service Funds - account for garage (vehicle maintenance), stores (purchasing), public safety dispatch,
utility billing, workers’ compensation and liability insurance services provided to other departments or
agencies of the City, or to other governments, on a cost reimbursement basis.
Private-Purpose Trust Funds - account for resources legally held in trust for use by other organizations. All
resources of the fund, including any earnings on the invested resources, may be used to support the
organization’s or department’s activities. There is no requirement that any portion of these resources be
preserved as capital.
Custodial Funds - used by the City to report resources held by the City in a custodial capacity for the Ukiah
Valley Sanitation District, Ukiah Waste Solutions, and Russian River Watershed. These funds are used to
record receipt, temporary investment and remittance of fiduciary resources to individuals, private
organizations or other governments.
Attachment 1
Page 72 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 43
Note 1 - Summary of Significant Accounting Policies (Continued)
Generally, the effect of interfund activity has been eliminated from the government-wide financial statements.
Exceptions to this general rule are payments-in-lieu of taxes and other charges between the City’s proprietary fund
functions and various other functions of the City. Elimination of these charges would distort the direct costs and
program revenues reported for the various functions concerned.
Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges
provided 2) operating grants and contributions, and 3) capital grants and contributions. Internally dedicated resources
are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and
expenses generally result from providing services and producing and delivering goods in connection with a
proprietary fund’s principal ongoing operations. Principal operating revenues of the City’s electric, water,
wastewater, golf and street lighting funds and the City’s internal service funds are charges to customers for sales
and services. Principal operating revenues of the City’s airport, disposal site and conference center funds include
charges to customers for sales and services and rental fees. The parking district fund’s principal operating revenues
include the sale of parking permits to customers and parking fines. The City also recognizes as operating revenue
tap fees intended to recover the cost of connecting new customers to the City’s utilities. Operating expenses for the
enterprise funds and internal service funds include cost of power purchases, fuels and lubricants, operations,
maintenance, utilities, insurance premiums and deductibles, general and administration, and depreciation on
capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and
expenses.
An emphasis is placed on major funds within the governmental and proprietary categories. A fund is considered major if
it is the primary operating fund of the City or meets the following criteria:
1. Total assets, liabilities, revenues, or expenditures/expenses of that individual governmental fund are at least 10
percent of the corresponding total for all funds of that category or type; and,
2. Total assets, liabilities, revenues, or expenditures/expenses of the individual governmental fund are at least 5
percent of the corresponding total for all governmental funds combined.
The City reports the following major funds:
• General Fund
• Streets Capital Projects
• Pension Stabilization
• General Capital Projects
• Landfill
• Electric
• Water
• Wastewater
C. Basis of Accounting and Measurement focus
Basis of accounting refers to when revenue and expenditures (or expenses) are recognized in the accounts and
reported in the financial statements. Basis of accounting relates to the timing of measurements made, regardless of
the measurement focus applied.
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Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 44
Note 1 - Summary of Significant Accounting Policies (Continued)
Measurement focus is the determination of (1) which assets and which liabilities are included on a
government's balance sheet and where they are reported, and (2) whether an operating statement presents
information on the flow of financial resources (revenues and expenditures) or information on the flow of
economic resources (revenues and expenses).
The government-wide financial statements are reported using the economic resources measurement focus and the
accrual basis of accounting, as are the proprietary fund financial statements. Revenue is recorded when earned and
expenses are recorded when liabilities are incurred, regardless of the timing of related cash flows. Property taxes are
recognized as revenue in the year for which they are received. Grants and similar items are recognized as revenue as
soon as all eligibility requirements have been met.
In the fund financial statements, all governmental funds are accounted for using the modified accrual basis of
accounting. Revenue is recognized when they become both measurable and available to finance the expenditures of
the current period (susceptible to accrual). For this purpose, the City considers revenues to be available if they are
collected within 60 days of the end of the current period. Major revenue sources susceptible to accrual include
substantially all property taxes, taxpayer-assessed taxes (such as sales and use, utility users, business license,
transient occupancy, franchise fees and gas taxes), interest, special assessments levied, state and federal grants and
charges for current services. Revenue from licenses, permits, fines and forfeits are recorded as received.
Expenditures are recorded when the related fund liability is incurred.
Fiduciary fund revenue and expenditures (as appropriate) are accounted for using the economic resources
measurement focus.
All governmental funds are accounted for using a current financial resources measurement focus. This means
that only current assets and current liabilities are generally included on their balance sheets. Their reported
fund balance (net current assets) is considered a measure of “available spendable resources.” Governmental
fund operating statements present increases (revenue and other financing sources) and decreases
(expenditures and other financing uses) in net current assets. Accordingly, they present a summary of sources
and uses of “available spendable resources” during a period.
The government-wide financial statements, as well as the proprietary funds financial statements, are accounted for
on a flow of economic resources measurement focus. This means that all assets and all liabilities (whether current
or noncurrent) associated with their activity are included on their balance sheets. Proprietary fund operating
statements present increases (revenues) in net total assets.
D. Use of Estimates
Financial statement preparation, in conformity with accounting principles generally accepted in the United States
of America, requires the use of estimates and assumptions that affect the reported amount of assets and liabilities
and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenue and expenditures/expenses during the reporting period. Actual results could differ from those estimates.
Attachment 1
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Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 45
Note 1 - Summary of Significant Accounting Policies (Continued)
E. Cash and Investments
For purposes of the statement of cash flows the City’s cash and cash equivalents are cash on hand, demand deposits,
and short-term investments with original maturities of three months or less from the date of acquisition.
The City pools cash and investments from all funds for the purpose of increasing income through investment
activities. Highly liquid money market investments with maturities of one year or less at time of purchase are
stated at amortized cost. All other investments are stated at fair value in accordance with GASB Statement No. 31,
Accounting and Financial Reporting for Certain Investments and for External Investment Pools. Market value is used as fair
value for those securities for which market quotations are readily available.
F. Receivable and Payables
Balances representing lending/borrowing transactions between funds outstanding at the end of the fiscal year
are reported as either “due to/due from other funds” (amounts due within one year), “advances to/from other
funds” (non-current portions of interfund lending/borrowing transactions), or “loans to/from other funds”
(long-term lending/borrowing transactions as evidenced by loan agreements). Advances and loans to other
funds are offset by a fund balance reserve in applicable governmental funds to indicate they are not available for
appropriation and are not expendable available financial resources.
Property, sales, use, and utility user taxes related to the current fiscal year are accrued as revenue and accounts
receivable and considered available if received within 60 days of year end. Federal and state grants are
considered receivable and accrued as revenue when reimbursable costs are incurred under the accrual basis of
accounting in the government-wide statement of net position. The amount recognized as revenue under the
modified accrual basis of accounting is limited to the amount that is deemed measurable and available. The
City considers these taxes available if they are received during the period when settlement of prior fiscal year
accounts payable and payroll charges normally occurs.
Grants, entitlements or shared revenue is recorded as receivables and revenue in the general, special revenue and
capital project funds when they are received or susceptible to accrual. Notes receivables represent individual loans,
secured by property liens in favor of the City and the Redevelopment Successor Agency, made through various
sources, including the Community Development Block Grant (CDBG) and federal HOME housing programs. When
repaid, these amounts are designated for purposes allowed under the reuse guidelines.
G. Allowance for Doubtful Accounts
Management has elected to record bad debts using the allowance method.
H. Prepaid Items and Inventory
The City utilizes the consumption method for recoding inventories and prepaid items in governmental funds. All
inventories are valued at cost using the first-in/first-out (FIFO) method. An annual charge is made to various City
funds to assist in the financing of warehouse operations in addition to being billed as inventory is issued. Certain
payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both
government-wide and fund financial statements.
Attachment 1
Page 75 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 46
Note 1 - Summary of Significant Accounting Policies (Continued)
I. Capital Assets
Government-Wide Statements
Public domain (infrastructure) capital assets include roads, bridges, curbs and gutters, streets, sidewalks, drainage
systems, and lighting systems. The accounting treatment of property, plant and equipment (capital assets) depends
on whether the assets are used in governmental fund operations or proprietary fund operations and whether they
are reported in the government-wide or fund financial statements. Prior to July 1, 2003, governmental funds’
infrastructure assets were not capitalized, since then these assets have been valued at estimated historical cost.
Depreciation of all exhaustible capital assets is recorded as an allocated expense in the Statement of Activities,
with accumulated depreciation reflected in the Statement of Net Position. Depreciation is provided over the
assets’ estimated useful lives using the straight-line method of depreciation. The City capitalizes assets with
an original cost greater than $10,000 and with a useful lifespan longer than two years. No depreciation is
recorded in the year of acquisition or in the year of disposition.
The range of estimated useful lives by type of asset is as follows:
Buildings and improvements 30 – 60 years
Roadway improvements 50 years
Sidewalks, curbs and gutters 50 years
Storm drain pipes/structures 50 years
Traffic signal devices 5 – 40 years
Landscaping 30 years
Signage 25 years
Leasehold improvements 5 years
Machinery and equipment 5 – 20 years
Vehicles 5 – 10 years
Fund Financial Statements
In the fund financial statements, capital assets used in governmental fund operations are accounted for as capital outlay
expenditures of the governmental fund upon acquisition. Capital assets used in proprietary fund operations are
accounted for the same way as in the government-wide statements.
J. Compensated Absences
Compensated absences represent the vested portion of accumulated vacation and sick leave. In governmental funds, the
cost of vacation and sick leave benefits is recognized when payments are made to employees. Upon separation, 100 of
accrued vacation and accrued comp time is paid and in proprietary funds, a long-term liability for such benefits has been
recorded.
K. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows
of resources. This separate financial statement element, deferred outflows of resources, represents consumption of net
assets that applies to future period(s) and so will not be recognized as an outflow of resources (expense) until then. The
City currently has one item that qualifies for reporting in this category, the result of the City’s implementation of GASB
Statement No. 68, Accounting and Financial Reporting for Pensions. See Note 11 – Public Employee Retirement Plan for
more information.
Attachment 1
Page 76 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 47
Note 1 - Summary of Significant Accounting Policies (Continued)
In addition to liabilities, the statement of financial position will sometimes report a separate section for
deferred inflows of resources. This separate financial statement element, deferred inflows of resources,
represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an
inflow of resources (revenue) until that time. The City has one item, which arises only under the modified
accrual basis of accounting, and another, which is a result of the City’s implementation of GASB Statement No.
68, Accounting and Financial Reporting for Pensions, which qualify for reporting in this category. Under the
modified accrual basis of accounting, the item, unavailable revenue, is reported in the governmental funds
balance sheet. The governmental funds report unavailable revenues from property taxes, special assessments,
grant receivables, and other miscellaneous receivables. These amounts are deferred and recognized as an inflow
of resources in the period that the amounts become available.
L. Net Position Flow Assumptions
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g. restricted bond or grant
proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and
unrestricted net position in the statement of net position, a flow assumption must be made about the order in
which the resources are applied.
It is the City’s policy to consider restricted net position to have been depleted before unrestricted net position.
M. Long-term Liabilities
In both the governmental-wide financial statements and proprietary fund financial statements, long-term debt and
other long-term liabilities are reported as liabilities in the applicable statement of net position. Bond premiums and
discounts are deferred and amortized over the life of the bond.
In the fund financial statements, governmental fund types recognized bond premiums and discounts, as well as
bond issuance costs, during the current period. The face amount of debt issued is reported as other financing
sources.
N. Equity Classification
Government-Wide Statements
Equity is classified as net position and is displayed in three components:
Net investment in capital assets – consists of capital assets, including restricted capital assets, net of accumulated
depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are
attributable to the acquisition, construction, or improvement of those assets.
Restricted net position – consists of net position with constraints placed on the use by external groups such as
creditors, grantors, contributors, or by laws or regulations of other governments or law through constitutional
provisions or enabling legislation.
Unrestricted net position – all other net position that do not meet the definition of “restricted” or “net investment
in capital assets debt.”
Attachment 1
Page 77 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 48
Note 1 - Summary of Significant Accounting Policies (Continued)
Fund Financial Statements
Governmental fund equity is classified as fund balance. Fund balance is classified as nonspendable, restricted,
committed, assigned or unassigned. Proprietary fund equity is classified the same as in the government-wide statements.
The classifications for governmental funds are defined as follows for the City:
Nonspendable Fund Balance –
• Assets that will never convert to cash (prepaid items, inventory).
• Assets that will not convert to cash soon enough to affect the current period (long-term notes or loans
receivable). These are not in spendable form.
• Resources that must be maintained intact pursuant to legal or contractual requirements (the principal of an
endowment).
Restricted Fund Balance –
• Resources that are subject to externally enforceable legal restrictions imposed by parties altogether outside the
government (Creditors, Grantors, Contributors and Other Governments).
• Resources that are subject to limitations imposed by law through constitutional provisions or enabling
legislation (Gas Tax).
Committed Fund Balance –
• Self-imposed limitations set in place prior to the end of the period. (Encumbrances, economic contingencies
and uncertainties).
• Limitation at the highest level of decision-making (Council) that requires formal action at the same level to
remove, done typically through resolution during the budget process.
Assigned Fund Balance –
• Amounts in excess of nonspendable, restricted, and committed fund balance in funds other than the General
Fund are reported as assigned fund balance and are done so by the City Council.
Unassigned Fund Balance –
• Residual net resources
• Total fund balance in the General Fund in excess of nonspendable, restricted, committed and assigned fund
balance (surplus).
• Excess of nonspendable, restricted, and committed fund balance over total fund balance (deficit).
The General Fund is the only fund that reports a positive unassigned fund balance. In other governmental funds it is not
appropriate to report a positive unassigned fund balance amount. However, in governmental funds other than the
General Fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or
assigned to those purposes, it may be necessary to report a negative unassigned fund balance in that fund.
It is the City’s policy to consider restricted fund balance to have been depleted before using any of the components of
unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same
purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is
applied last.
Attachment 1
Page 78 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 49
Note 1 - Summary of Significant Accounting Policies (Continued)
An additional safeguard to the City’s fiscal sustainability lies in the General Fund’s strategic reserve. The Council
created this reserve in FY 2013 at 25 percent of operating expenditures for the year. The reserve is to be used to ensure
adequate resources are available to manage cash flow and economic uncertainties, minimizing the impact to our
employees and the Ukiah citizenry to the greatest extent possible.
O. Property Taxes
Property taxes in the State of California are administered for all local agencies at the county level and consist of
secured, unsecured and utility tax rolls. The following is a summary of major policies and practices relating to
property taxes:
Property Valuations are established by the Mendocino County Assessor for the secured and unsecured property tax
rolls; the utility property tax roll is valued by the State Board of Equalization. Under the provision of Article XIII-A
of the State Constitution (Proposition 13, adopted by the voters on June 6, 1978), properties are assessed at 100
percent of full value. From this base assessment, subsequent annual increases in valuation are limited to a maximum
of two percent. However, an increase to full value is allowed for property improvements or upon change in
ownership. Personal property is excluded from these limitations and is subject to annual reappraisal.
Tax Levies are limited to one percent of full assessed value which results in a tax rate of one percent assessed
valuation under the provisions of Proposition 13. Tax rates for voter-approved indebtedness are excluded from this
limitation.
Tax Levy Dates are attached annually on January 1, preceding the fiscal year for which the taxes are levied. The fiscal
year begins July 1 and ends June 30 of the following year. Taxes are levied on both real and unsecured personal
property as it exists at that time. Liens against real estate, as well as the tax on personal property are not relieved by
subsequent renewal or change in ownership.
Tax Collections are the responsibility of the Mendocino County Treasurer-Tax Collector. Taxes and assessments
on secured and utility rolls, which constitute a lien against the property, may be paid in two installments.
The First is due on November 1 of the fiscal year and is delinquent if not paid by December 10;
The second is due on March 1 of the fiscal year and is delinquent if not paid by April 10.
Unsecured personal property taxes do not constitute a lien against property unless the taxes become delinquent.
Payments must be made in one installment, which is delinquent if not paid by August 31 of the fiscal year.
Significant penalties are imposed by the county for late payments. The City has elected to receive the City’s portion
of the property taxes from the county under the county Teeter Bill program. Under this program, the City receives
100 percent of the City’s share of the levied property taxes in periodic payments with the county assuming the
responsibility for the delinquencies.
Property Tax Administration Fees – the state of California FY 90-91 Budget Act authorized counties to collect an
administrative fee for collection and distribution of property taxes.
Attachment 1
Page 79 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 50
Note 1 - Summary of Significant Accounting Policies (Continued)
Tax Levy Apportionments – due to the nature of the City-wide maximum levy, it is not possible to identify general-
purpose tax rates for specific entities. Under State legislation adopted subsequent to the passage of Proposition 13,
apportionments to local agencies are made by the county’s auditor-controller based primarily on the ratio that each
agency represented of the total City-wide levy for the three fiscal years prior to fiscal year 1979.
P. Interfund Transfers
Resources are reallocated between funds by reporting them as interfund transfers. For the purposes of the
Statement of Activities, all interfund transfers between individual governmental funds have been eliminated.
Q. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions,
and pension expense, information about the fiduciary net position of the City of Ukiah can be found in the
following notes and with the City’s pension administrator, CalPERS. California Public Employees' Retirement
System (CaIPERS) plans (Plans) and additions to/deductions from the Plans' fiduciary net position have been
determined on the same basis as they are reported by CaIPERS. For this purpose, benefit payments (including
refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms.
Investments are reported at fair value.
R. New or Closed Funds
The City opened a new fund, Opioid Settlement Fund, to account for the sources, uses, and balances of settlement
funds.
S. Leases
Lessor: The City is a lessor for noncancellable leases of land owned by the City. The City recognizes a lease
receivable and a deferred inflow of resources in the government-wide and governmental fund financial
statements.
At the commencement of a lease, the City initially measures the lease receivable at the present value of
payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the
principal portion of lease payments received. The deferred inflow of resources is initially measured as the
initial amount of the lease receivable, adjusted for lease payments received at or before the lease
commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the
lease term.
Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the
expected lease receipts to present value, (2) lease term, and (3) lease receipts.
• The City uses its estimated incremental borrowing rate as the discount rate for leases.
• The lease term includes the noncancellable period of the lease. Lease receipts included in the
measurement of the lease receivable is composed of fixed payments from the lessee.
• The City monitors changes in circumstances that would require a remeasurement of its lease and will
remeasure the lease receivable and deferred inflows of resources if certain changes occur that expected
to significantly affect the amount of the lease receivable.
Attachment 1
Page 80 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 51
Note 2 - Stewardship, Compliance, and Accountability
The following major and non-major funds had deficit fund balances as of June 30, 2023,
Deficit Fund Equity
Major and Non-major Governmental Funds
Fund Name
Deficit
Amount Discussion/Explanation
Streets Capital Improvement Fund $ (205,296)Deficit amount is the result of capital projected funded by a specific general revenue
source (Measure Y) and will be eliminated with revenues received in 2024.
ARRC (29,574)Deficit amount is the result of prior capital projects and operational deficiencies. The
deficit is being eliminated with future revenues generated by ARRC operations.
Winter Special Events (195,646)Deficit amount is the result of a capital acquisition using an interfund loan with the
general fund and losses in the reporting year. The loan will be repaid with current
available revenues annually, with full payoff expected in five years.
Playground & Park Amenities (168,408)Deficit amount resulted from capital projects funded by expendiure driven grants. Will
be eliminated when grant revenues are collected in FY 2024.
Rail Trail (505,459)Deficit amount is the result of capital projected funded by a specific revenue sources
and will be eliminated when future and unavailable revenues are recognized.
This area intentionally left blank.
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Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 52
Note 3 - Cash and Investments
The City follows the practice of pooling cash and investments of all funds except for the restricted funds required to be held
by outside custodians, fiscal agents or trustees under the provisions of bond indentures. Cash and investments as of June
30, 2023 are classified in the accompanying financial statements as follows:
Cash and Investments
Total
Cash equivalents and investments
Pooled cash and investments, at fair value
Cash in bank 6,090,217$
Cash in investment portfolio, excluding LAIF 22,687,944
Cash with LAIF 593,548
Total pooled investment balances 23,281,492
Non pooled cash and investments, at fair value
Petty cash 7,167
Deposits 196,807
Total non pooled cash, at fair value 203,974
Cash with fiscal agent 43,034,537
Total non pooled investments, at fair value 43,034,537
Total cash equivalents and investments 72,610,220$
Investment Portfolio Analysis
PAR % of Portfolio
Permitted by
Policy
In compliance
with investment
policy <1 1 to 2 >2
9,325,000$ US treasury obligations 38.77% 100%Yes -$ 3,934,969$ 5,047,754$ 8,982,723$
Federal agency:-$
500,000 Bond / Note 2.08% 100%Yes 493,103$ -$ -$ 493,103$
2,139,312 Commercial Mortgage-Backed Security 8.90% 100%Yes -$ 933,399$ 1,117,693$ 2,051,092$
610,000 Municipal obligations 2.54% 100%Yes 359,182$ 231,679$ -$ 590,861$
420,000 Supra-National agency 1.75% 30%Yes 161,698$ 240,313$ -$ 402,011$
5,620,000 Corporate notes 23.37% 30%Yes 753,896$ 2,147,221$ 2,552,658$ 5,453,775$
475,000 Certificates of deposit 1.98% 30%Yes -$ -$ 472,872$ 472,872$
4,352,024 Asset-backed securities 18.10% 20%Yes 11,054$ 86,260$ 4,129,093$ 4,226,407$
593,548 Local agency investment fund 2.47% $75M Yes 593,548$ -$ -$ 593,548$
15,100 Money market 0.06% 20%Yes 15,100$ -$ -$ 15,100$
24,049,984$ Total pooled investments 100.00%2,387,581$ 7,573,841$ 13,320,070$ 23,281,492$
42,890,488 Money market 99.67% 20%Yes 42,890,488 - - 42,890,488
144,049 County of Mendocino treasury 0.33% 100%Yes 144,049 144,049
Total non-pooled investments 100.00%43,034,537$ -$ -$ 43,034,537$
Maturities (in years)
Attachment 1
Page 82 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 53
Note 3 - Cash and Investments (continued)
Collateral and Categorization Requirements
At the fiscal year end, the City’s carrying amount of demand deposits was $6,090,217 and the bank account balance was
$6,536,544. The difference of $446,327 represented outstanding checks and deposits in transit. All deposits not insured by
Federal Depository Insurance Corporation (FDIC) would be covered by collateralized securities in accordance with
California Government Code Section 53600-53609.
Investment Policy
The table below identifies the investment types that are authorized under provisions of the City’s investment policy
adopted August 16, 2005 (subsequently updated July 5, 2017), and in accordance with Section 53601 of the California
Government Code. The table also identifies certain provisions of the investment policy that address interest rate risk, credit
risk, and concentration of credit risk. The City’s investment policy also limits the weighted average of the City’s investment
portfolio to 2.5 years and except for obligations of the U.S. government and its agencies, no more than 10 percent of the
portfolio may be invested in the securities of any single issuer.
Authorized Investment Type Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment in One
Issuer
City of Ukiah Bonds 5 Years None 10%
U.S. treasury obligations 5 Years Unlimited None
State of California obligations 5 Years None 10%
Non-California state obligations 5 Years None 10%
Local agency obligations 5 Years None 10%
Federal agency or government
sponsored enterprise obligations 5 Years None 10%
Bankers' acceptances 180 Days 40%5%
U.S. Commercial paper (highest rating)270 Days 25%5%
Negotiable certificates of deposit 5 Years 30%5%
Repurchase agreements (1)365 Days None 10%
Reverse repurchase agreements (2)92 Days 20%10%
Medium-term notes-corporate or
depository institutions (3)5 Years 30%5%
Money market funds (highest rating)n/a 20%10%
Local Agency Investment Fund (LAIF)N/A $75m $75m
Time deposits 5 Years 25%10%
Mortgage-backed and Asset-backed
Securities (rated "AA" or better)5 Years 20%10%
(1) Market value of collateral shall be valued at 102 percent and monitored daily.
(2) Requires prior City Council approval.
(3) Five years or less.
Attachment 1
Page 83 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 54
Note 3 - Cash and Investments (continued)
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.
Generally, the longer the maturity of an investment the greater the sensitivity of its fair value to changes in market interest
rates. One of the ways that the City of Ukiah manages its exposure to interest rate risk is by investing in the State of
California’s Local Agency Investment Fund (LAIF), whose underlying securities have staggered maturities and are generally
due on demand, which provides cash flow and liquidity needed for operations.
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment.
This is measured by the assignment of a rating by nationally recognized statistical rating organization. The City’s
investment policy limits credit risk by requiring compliance with the California Government Code for investment of public
funds, as described in detail above.
Concentration of Credit Risk
Except for securities of the U.S. Government and its agencies, the investment policy of the City limits the amount that can
be invested in any one issuer to no more than 10 percent of the total portfolio. As of June 30, 2023, holdings in any one issuer
did not exceed 5 percent of the total portfolio.
Custodial Credit Risk
The credit risk for deposits is the risk that, in the event of failure of a depository financial institution, a government will not
be able recover its deposits or will not be able to recover collateral securities that are in the possession on an outside party.
The California government code and the City’s investment policy do not contain legal or policy requirements that would
limit the exposure to custodial credit risk for deposits, other than the following provision for deposits:
The California government code requires that a financial institution secure deposits made by state or local governmental
units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived
by the governmental unit). The market value of the pledged securities in the collateral pool must be equal at least 110
percent of the total amount deposited by the public agencies. California law also allows financial institutions to secure City
deposits by pledging first trust deed mortgage notes having a value of 150 percent of the secured public deposits.
At June 30, 2023, the City had $5,536,544 in financial institutions that were not covered by the FDIC but were covered by
collateralized securities of the financial institutions where the deposits were maintained.
The credit risk for investments is the risk that, in the event of the failure of counterparty (e.g., broker-dealer) to a transaction,
a government will not be able to recover the value of investment or collateral securities that are in the possession of another
party. The California government code and the City’s investment policy do not contain legal or policy requirements that
would limit the exposure to custodial risk for investments. With respect to investments, custodial credit risk generally
applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government’s
indirect investment in securities using mutual funds or government investment pools (such as LAIF).
Attachment 1
Page 84 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 55
Note 3 - Cash and Investments (continued)
Credit Risk Schedule
Investment Type AAA AA+ to A-BBB+Unrated
US Treasury obligations 8,982,723$ N/A -$ 8,982,723$ -$ -$
Federal agency/GSE 493,103 N/A - 493,103 - -
Federal agency/CMO 2,051,092 N/A - 2,051,092 - -
Municipal obligations 590,861 N/A 48,977 111,799 - 430,085
Supra-National agency 402,011 N/A 402,011 - - -
Corporate notes 5,453,775 N/A - 4,969,506 484,269 -
Negotiable certificates of deposit 472,872 N/A - 472,872 - -
Asset-backed securities 4,226,407 N/A - 3,641,482 - 584,925
LAIF 593,548 N/A - - - 593,548
Money market 15,100 N/A - - - 15,100
County of Mendocino treasury 144,049 N/A - - - 144,049
Held by fiscal agent:
Money market 42,890,488 N/A - - - 42,890,488
Total 66,316,029$ 450,988$ 20,722,577$ 484,269$ 44,658,195$
Total Investment
Minimum
Legal Rating
Rating as of Fiscal Year End
Fair Value
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted
accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1
inputs are quoted prices in active markets for identical assets; Level 2 inputs are other than quoted process included in
Level 1 and are valued using a matrix pricing model using either directly or indirectly observable inputs; Level 3 inputs are
significant unobservable inputs.
Fair Value Schedule
Investment Type 1 2
US Treasury obligations 8,982,723$ -$ -$ 8,982,723$
Federal agency/GSE 493,103 - - 493,103
Federal agency/CMO 2,051,092 - - 2,051,092
Municipal obligations 590,861 - - 590,861
Supra-National agency 402,011 - - 402,011
Corporate notes 5,453,775 - - 5,453,775
Negotiable certificates of deposit 472,872 - - 472,872
Asset-backed securities 4,226,407 - - 4,226,407
LAIF 593,548 593,548 - -
Money market 15,100 15,100 - -
County of Mendocino treasury 144,049 144,049 - -
Held by fiscal agent:
Money market 42,890,488 42,890,488 - -
Total 66,316,029$ 43,643,185$ -$ 22,672,844$
Total
Investment
Investments
Not Measured
at Fair Value
Level
Attachment 1
Page 85 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 56
Note 3 - Cash and Investments (continued)
Participation in an External Investment Pool
The City is a voluntary participant in the California Local Agency Investment Fund (LAIF), which is regulated by
California Government Code Section under the oversight of the Local Investment Advisory Board (Board). The Board
consists of five members as designated by state statue and is chaired by the State Treasurer who is responsible for the day
to day administration of LAIF. The balance available for withdrawal is based on the accounting records maintained by
LAIF, which are recorded on an amortized cost basis, which is different from the fair value of the City’s position in the LAIF
pool. The State Treasurer determines fair value on its investment portfolio based on market quotations for those securities
where market quotations are readily available. As of June 30, 2023, the City’s investment in LAIF was $593,548. The total
amount invested by all public agencies at that date was $25.67 billion. LAIF is part of the California Pooled Money
Investment Account (PMIA), which at June 30, 2023 has a balance of $178.4 billion. Financial Statements of LAIF and
PMIA may be obtained from the California Treasurer’s web site at www.treasurer.ca.gov.
Note 4 - Accounts Receivable
Accounts receivable consisted of the following at June 30, 2023:
Amounts do not indicate a significant concentration (greater than 25 percent of the total receivable balance) with any
single individual, business or agency.
Accounts Receivable
Receivables Allowance Net
Governmental activities
Interest 28,490$ -$ 28,490$
Taxes 3,496,544 - 3,496,544
Grants and subventions 334,178 - 334,178
Due from other governments 23,555 - 23,555
Accounts receivable:
Customers 1,605,477 - 1,605,477
Total Governmental activities 5,488,244 - 5,488,244
Business-type activities
Interest 31,388 - 31,388
Accounts receivable:
Customers 9,385,037 (120,574) 9,264,463
Total Business-type activities 9,416,425 (120,574) 9,295,851
Total receivables 14,904,669$ (120,574)$ 14,784,095$
Concentration of Receivables
Other governments 25.9%
Individuals/businesses 73.9%
Attachment 1
Page 86 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 57
Note 5 – Notes and Loans Receivable
Through the City’s various housing rehabilitation funds, first-time homebuyer’s funds, and business/economic development
loan funds, the City has loaned funds to qualifying individuals and businesses. Interest rates vary depending on the terms
of the loan. Interest accrues on the loans that bear interest.
Loans and notes receivable for the year ended June 30, 2023, consisted of the following:
Loans and Notes Receivable
Beginning Ending
7/1/2022 Additions Deletions 6/30/2023
Major governmental funds:
Successor Agency Note 1,500,000$ -$ (1,500,000)$ -$
Other Agencies 708,098 598,216 - 1,306,314
Miscellaneous 1,052 124 - 1,176
Nonmajor governmental funds:
Special revenue funds:
LMIHF Housing Asset Fund 1,490,765 7,292 - 1,498,057
CDBG Program Income 294,902 154,281 - 449,183
Home Program Income 8,373,573 206,030 - 8,579,603
Total governmental funds 12,368,390 965,943 (1,500,000) 11,834,333
Total loans/notes receivable 12,368,390$ 965,943$ (1,500,000)$ 11,834,333$
This area intentionally left blank.
Attachment 1
Page 87 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 58
Note 6 - Capital Assets
Governmental capital asset activity for the year ended June 30, 2023, was as follows:
Capital Assets - Governmental
Balance Balance
July 1, 2022 Additions Deletions Transfers June 30, 2023
Governmental activities:
Nondepreciable assets:
Land 4,596,065$ -$ -$ -$ 4,596,065$
Construction in progress 2,029,535 8,082,357 - (3,758,540) 6,353,352
Total nondepreciable assets 6,625,600 8,082,357 - (3,758,540) 10,949,417
Depreciable assets:
Buildings and improvements 21,861,416 - (771,219) - 21,090,197
Technology subscriptions - 1,047,946 - - 1,047,946
Machinery, equipment, and vehicles 10,103,782 929,853 - 309,271 11,342,906
Infrastructure and network 64,604,249 3,073,879 - 3,449,269 71,127,397
Total depreciable assets 96,569,447 5,051,678 (771,219) 3,758,540 104,608,446
Total 103,195,047 13,134,035 (771,219) - 115,557,863
Accumulated depreciation and amortization:
Buildings and improvements (8,579,620) (730,555) - - (9,310,175)
Technology subscriptions - (188,470) - - (188,470)
Machinery, equipment, and vehicles (6,290,563) (531,367) - - (6,821,930)
Infrastructure and network (26,743,782) (950,981) - - (27,694,763)
Total accumulated depreciation (41,613,965) (2,401,373) - - (44,015,338)
Net depreciable assets 54,955,482 2,650,305 (771,219) 3,758,540 60,593,108
Total governmental capital assets, net 61,581,082$ 10,732,662$ (771,219)$ -$ 71,542,525$
Allocation of Depreciation and Amortization Expense
Governmental Activities:
General government 457,631$
Public works 1,275,179
Public safety 171,740
Recreation and culture 123,590
Parks, buildings, and grounds 373,233
Total Depreciation Expense 2,401,373$
Attachment 1
Page 88 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 59
Note 6 – Capital Assets (Continued)
Business-type capital asset activity for the year ended June 30, 2023, was as follows:
Capital Assets - Business-type
Balance Balance
July 1, 2022 Additions Deletions Transfers June 30, 2023
Business-type activities:
Nondepreciable assets:
Land 7,747,880$ -$ -$ -$ 7,747,880$
Capacity rights 270,000 - - - 270,000
Construction in progress 7,368,291 5,333,732 (182,258) (2,022,263) 10,497,502
Total nondepreciable assets 15,386,171 5,333,732 (182,258) (2,022,263) 18,515,382
Depreciable assets:
Buildings and improvements 63,250,559 - - - 63,250,559
Machinery, equipment, and vehicles 14,048,151 648,894 (3,998) 296,342 14,989,389
Infrastructure and network 174,295,039 166,997 - 1,725,921 176,187,957
Total depreciable assets 251,593,749 815,891 (3,998) 2,022,263 254,427,905
Total 266,979,920 6,149,623 (186,256) - 272,943,287
Accumulated depreciation:
Buildings and improvements (35,303,976) (1,381,660) - - (36,685,636)
Machinery, equipment, and vehicles (8,304,837) (745,826) - - (9,050,663)
Infrastructure and network (41,702,157) (3,680,821) - - (45,382,978)
Total accumulated depreciation (85,310,970) (5,808,307) - - (91,119,277)
Net depreciable assets 166,282,779 (4,992,416) (3,998) 2,022,263 163,308,628
Total governmental capital assets, net 181,668,950$ 341,316$ (186,256)$ -$ 181,824,010$
Business-type Activities:
Water 1,878,685$
Sewer 2,206,884
Electric 1,430,914
Landfill 14,681
Parking 1,195
Airport 193,137
Conference Center 45,889
Golf 6,456
Ambulance 30,467
Total Depreciation Expense 5,808,307$
Attachment 1
Page 89 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 60
Note 7 - Long-Term Liabilities
The following is a summary of changes in long-term liabilities for the year ended June 30, 2023.
Long-term Obligations
Beginning
Balance Ending Balance
Governmental Activities July 1, 2022 Additions Reductions June 30, 2023
2017 fire engine lease (direct borrowing)653,810$ -$ 113,305$ 540,505$ 115,159$
2017 I-Bank financing lease (direct borrowing)3,663,515 - 91,174 3,572,341 94,182
Technology subscription liability - 845,509 - 845,509 318,226
2020 fire brush truck equipment lease (direct borrowing)186,332 - 21,389 164,943 21,907
2020 fire self-contained breathing apparatus equipment lease (direct borrowing)297,290 - 31,921 265,369 32,694
Series 2020A Community Facilities Lease Revenue Bonds 2,290,000 - 90,000 2,200,000 95,000
2020A unamortized premium 333,572 - 17,556 316,016 17,556
Series 2020B CalPERS Taxable Lease Revenue Bonds 31,968,235 - 793,192 31,175,043 827,973
Series 2022 Lease Revenue Bonds (Street Projects)15,350,000 - 1,245,000 14,105,000 1,335,000
2022 unamortized premium- Streets Projects 1,621,453 - 279,560 1,341,893 167,737
Series 2022 Lease Revenue Bonds (Corporation Yard Projects)14,850,000 - 235,000 14,615,000 280,000
2022 unamortized premium-Corp Yard Projects 1,174,246 - 40,491 1,133,755 40,491
Claims payable 286,972 - 143,486 143,486 143,486
Net pension liability - 8,167,808 - 11,167,808 -
Compensated absences 1,118,763 111,931 3,376 1,227,318 122,635
Total 73,794,188$ 9,125,248$ 3,105,450$ 82,813,986$ 3,612,046$
Business-Type Activities
2017 CalTrans Aeronautics Loan - Airport (direct borrowing)148,980$ -$ 10,903$ 138,077$ 11,157$
2016 Water Revenue Refunding Bonds 8,055,000 - 415,000 7,640,000 435,000
2016 unamortized premium 1,333,122 - 95,223 1,237,899 95,223
Lawsuit settlement liability 1,000,000 - 1,000,000 - -
Landfill closure and post-closure 19,890,002 1,255,538 - 21,145,540 -
2017 SWRCB recycled water loan (direct borrowing)17,713,180 - 529,536 17,183,644 534,421
Series 2020 Wastewater Refunding Bonds 22,184,000 - 1,471,000 20,713,000 1,507,000
Series 2020B CalPERS Taxable Lease Revenue Bonds 17,201,765 - 426,808 16,774,957 467,027
Series 2022 Lease Revenue Bonds (Utilities Projects)8,770,000 - - 8,770,000 -
2022 Utilities unamortized premium - Utilities Projects 1,150,071 - 79,315 1,070,758 59,486
Series 2022 Electric Revenue Bonds 9,190,000 - - 9,190,000 310,000
2022 Electric unamortized premium 1,048,809 - 55,200 993,609 55,200
Claims payable 49,583 - 49,583 - -
Net pension liability - 5,237,038 - 5,237,038 -
Compensated absences 533,518 479,802 465,537 547,776 54,777
Total 108,268,030$ 6,972,378$ 4,598,105$ 110,642,298$ 3,529,291$
Due within One
Year
The general fund is primarily responsible for liquidating the net pension liability and compensated absences of
governmental activities.
Governmental Activities
2017 Fire Engine Lease (direct borrowing)
In October 2017, the City entered into a finance purchase agreement with Umpqua Bank for the purchase of two Type-1 fire
engines totaling $1,125,731. Principal and interest payments are due semi-annually on May 1 and November 1 of each year
with an interest rate of 2.45 percent. Lease payments are made by the General Fund. The total combined amount of
accumulated depreciation on both fire engines is $352,705. The agreement contains a provision that when a default occurs
then the City shall pay to the lessor the entire outstanding balance of all progress payments advanced by lessor plus all
interim rent due through the commitment termination date. Interest shall accrue on the total amount due hereunder at the
Attachment 1
Page 90 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 61
Note 7 – Long-Term Liabilities (Continued)
lesser of eighteen percent (18 percent) per annum or the maximum rate permitted by law from the commitment
termination date to the date of actual payment.
2017 I-Bank Financing Lease (direct borrowing)
In August 2017, the City entered into an agreement for $4,000,000 with the California Infrastructure and
Economic Development Bank (I-Bank) to finance roadway and other right-of-way improvements related to the Redwood
Business Park. Principal is paid annually commencing on August 1,2018, and interest payments are
made semi-annually on August 1 and February 1 at an interest rate of 3.30 percent. Lease payments are made
primarily by the General Fund. The total combined amount of accumulated depreciation on the roadway improvements is
$320,000. The funds are secured with collateral of a leased asset located at 300 Seminary Avenue, Ukiah. The note contains
a provision that in the event of default, and to terminate the financing lease, the City will surrender the possession of the
leased asset. The City may elect not to terminate the lease, and to continue to pay each installment. There contain no
acceleration clauses.
2020 Fire Brush Truck Lease (direct borrowing)
In February 2020, the City entered into a finance purchase agreement with Umpqua Bank for the purchase of one Skeeter
fire brush truck totaling $227,606. Principal and interest payments are due semi-annually on March 1 and September 1 of
each year with an interest rate of 2.8 percent. Lease payments are made by the General Fund. The total combined amount
of accumulated depreciation on this truck is $22,761. The agreement contains a provision that when a default occurs then
the City shall pay to the lessor the entire outstanding balance of all progress payments advanced by lessor plus all interim
rent due through the commitment termination date. Interest shall accrue on the total amount due hereunder at the lesser of
eighteen percent (18 percent) per annum or the maximum rate permitted by law from the commitment termination date to
the date of actual payment.
2020 Self-Contained Breathing Apparatus Lease (direct borrowing)
In November 2020, the City entered an equipment lease with Umpqua Bank for the purchase of one self-contained
breathing apparatus system totaling $343,762.85. Principal and interest payments are due on June 1 and December 1 of each
year with an interest rate of 2.39 percent. Lease payments are made by both the General Fund and the Ukiah Valley Fire
District at an even 50 percent split. The agreement contains a provision that when a default occurs then the City shall pay
to the lessor the entire outstanding balance of all progress payments advanced by lessor plus all interim rent due through
the commitment termination date. Interest shall accrue on the total amount due hereunder at the lesser of eighteen percent
(18 percent) per annum or the maximum rate permitted by law from the commitment termination date to the date of actual
payment
Series 2020A Lease Revenue Bonds (Community Facilities Improvement Project)
Dated December 1, 2020 the original amount of the obligation was $2,530,000 and is secured with a pledge consisting
primarily of base rental payments to be made by the City as rental for certain City-owned property. The obligation
principal is payable in annual installments beginning April 1, 2022 ranging from $150,000 to $175,000 through year
2040. Interest is payable semi-annually on April 1 and October 1 of each year, commencing April 1, 2023, with an
interest rate ranging from 3.00 percent to 4.00 percent. The Series 2020A Lease Revenue Bonds were issued to
reimburse the City for the cost to purchase the Bank of America building, and to pay the costs associated with
renovating the new customer service center and roof replacement project for the museum. In the event of a default,
there is no remedy of acceleration of the total base rental payments due over the term of the lease and neither the Ukiah
Public Financing Authority nor the Trustee are empowered to sell or relet the leased facilities and use the proceeds of
such sale or relenting to redeem the bonds or pay debt service with respect thereto.
Attachment 1
Page 91 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 62
Note 7 – Long-Term Liabilities (Continued)
Series 2020B Taxable Lease Revenue Bonds (CalPERS Prepayment Project)
Dated December 1, 2020 the original amount of the obligation was $49,875,000 and is secured with a pledge consisting
primarily of base rental payments to be made by the City as rental for certain City-owned property. This obligation is
shared with business-type funds, with the governmental fund’s share being 65 percent. The obligation principal is
payable in annual installments beginning April 1, 2022 ranging from $705,000 to $3,015,000 through year 2049.
Interest is payable semi-annually on April 1 and October 1 of each year, commencing October 1, 2023, with an interest
rate ranging from 1.37 percent to 3.706 percent. The Series 2020B Taxable Lease Revenue Bonds were issued to
refinance a portion of the UAL of the City’s Miscellaneous, Safety Fire, and Safety Police pension plans with CalPERS.
In the event of a default, there is no remedy of acceleration of the total base rental payments due over the term of the
lease and neither the Ukiah Public Financing Authority nor the Trustee are empowered to sell or relet the leased
facilities and use the proceeds of such sale or reletting to redeem the bonds or pay debt service with respect thereto.
Series 2022 Lease Revenue Bonds (Street Projects)
Dated March 9, 2022 the original amount of the obligation was $15,350,000 and is secured with a pledge consisting
primarily of base rental payments made for the use of all the city’s street. The obligation principal is payable in annual
installments beginning April 1, 2022 ranging from $1,245,000 to $1,825,000. Interest on the Bonds are payable semiannually
on April 1 and October 1 of each year, commencing October 1, 2022, and bear an interest rate of 4.0 percent. The Series 2022
Lease Revenue Bonds (Street Projects) were issued to finance various street improvement projects. In the event of a default,
there is no remedy of acceleration of the total base rental payments due over the term of the lease and neither the Ukiah
Public Financing Authority nor the Trustee are empowered to sell or relet the leased facilities and use the proceeds of such
sale or reletting to redeem the bonds or pay debt service with respect thereto.
Series 2022 Lease Revenue Bonds (Corporation Yard Projects)
Dated March 9, 2022 the original amount of the obligation was $14,850,000 and is secured with a pledge consisting
primarily of base rental payments made for the use of all the city’s street. The obligation principal is payable in annual
installments beginning April 1, 2023 ranging from $235,000 to $815,000. Interest on the Bonds are payable semiannually on
April 1 and October 1 of each year, commencing October 1, 2022, and bear an interest rate of 4.0 percent. The Series 2022
Lease Revenue Bonds (Corporation Yard Projects) were issued to finance the renovation of the city’s Corporation Yard
facilities. In the event of a default, there is no remedy of acceleration of the total base rental payments due over the term of
the lease and neither the Ukiah Public Financing Authority nor the Trustee are empowered to sell or relet the leased
facilities and use the proceeds of such sale or reletting to redeem the bonds or pay debt service with respect thereto.
Attachment 1
Page 92 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 63
Note 7 – Long-Term Liabilities (Continued)
The annual debt service of these obligations to maturity are as follows:
Business-Type Activities
2017 Caltrans Aeronautics Loan – Airport (direct borrowing)
Loan issued to the City for the design, purchase, and installation of a 12,000-gallon service aviation gas fuel tank at the
Ukiah Municipal Airport. Annual principal and interest payments are made at an annual interest rate of 2.33 percent,
are due February each year. Revenues generated by airport operations secure payments. In the event of default, the
State may take one or more of the following actions: (i) declare the entire outstanding principal amount of the loan
and all accrued interest immediately due and payable; (ii) notify the City that they may be ineligible for future
financing under the program.
2016 Water Revenue Refunding Bonds
Dated March 1, 2016 the original amount of the obligation was $11,155,000 and is secured with a pledge of net revenues
from the City’s Water system. The obligation principal is payable in annual installments beginning September 1, 2016
ranging from $475,000 to $740,000 through September 1, 2035. Interest payments commence September 1, 2016 and are
payable semiannually on September 1st and March 1st and pay interest ranging from 2.00 percent to 3.125 percent. The
bonds contain a provision that, in an event of default, outstanding amounts may become immediately due. The 2016
Water Revenue Refunding Bonds were issued to refund the 2005 ABAG Bonds (Water Treatment Plant Installment
Loan) and the SWRCB Water Treatment Loan. The two debt obligations were used to acquire and construct capital
improvements to the City’s water treatment plant.
Debt Service Schedule
Governmental
Year Ending
June 30,
Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest
2024 115,159$ 12,800$ 94,182$ 127,050$ 318,226$ 15,337$ 21,907$ 3,837$ 32,694$ 6,188$
2025 118,051 9,908 97,290 123,609 315,108 18,455 22,437 3,307 33,485 5,397
2026 121,016 6,943 100,501 120,053 173,287 7,426 22,980 2,764 34,295 4,587
2027 124,055 3,904 103,817 116,381 38,889 1,361 23,536 2,208 35,125 3,757
2028 62,224 789 107,243 112,587 - - 24,106 1,638 35,975 2,907
2029-2033 - - 591,697 501,491 - - 49,977 1,512 93,795 3,411
2034-2038 - - 695,987 385,999 - - - - - -
2039-2043 - - 818,658 250,153 - - - - - -
2044-2048 - - 962,966 124,425 - - - - - -
2049-2053 - - - - - - - - - -
Total 540,505$ 34,344$ 3,572,341$ 1,861,748$ 845,510$ 42,579$ 164,943$ 15,266$ 265,369$ 26,247$
Due within one year 115,159$ 12,800$ 94,182$ 127,050$ 318,226$ 15,337$ 21,907$ 3,837$ 32,694$ 6,188$
Due after one year 425,346 21,544 3,478,159 1,734,698 527,284 27,242 143,036 11,429 232,675 20,059
Total 540,505$ 34,344$ 3,572,341$ 1,861,748$ 845,510$ 42,579$ 164,943$ 15,266$ 265,369$ 26,247$
Year Ending
June 30,
Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest
2024 95,000$ 87,050$ 841,750$ 1,159,843$ 1,335,000$ 564,200$ 280,000$ 560,063$ 3,133,918$ 2,536,368$
2025 95,000 84,200 864,500 1,144,675 1,385,000 510,800 290,000 548,863 3,220,871 2,449,214
2026 100,000 80,400 897,000 1,127,367 1,440,000 455,400 305,000 537,263 3,194,079 2,342,203
2027 105,000 76,400 916,500 1,105,489 1,500,000 397,800 315,000 525,063 3,161,922 2,232,363
2028 110,000 72,200 952,250 1,081,303 1,560,000 337,800 325,000 512,463 3,176,798 2,121,687
2029-2033 610,000 291,600 5,391,750 4,949,606 6,885,000 702,200 1,850,000 2,355,313 15,472,219 8,805,133
2034-2038 745,000 159,800 6,698,250 3,911,952 - - 2,260,000 1,937,313 10,399,237 6,395,064
2039-2043 340,000 20,600 8,485,750 2,403,209 - - 2,715,000 1,442,363 12,359,408 4,116,325
2044-2048 - - 5,768,750 719,754 - - 3,165,000 871,563 9,896,716 1,715,742
2049-2053 - - 358,543 14,963 - - 3,110,000 256,750 3,468,543 271,713
Total 2,200,000$ 872,250$ 31,175,043$ 17,618,161$ 14,105,000$ 2,968,200$ 14,615,000$ 9,547,017$ 67,483,711$ 32,985,812$
Due within one year 95,000$ 87,050$ 841,750$ 1,159,843$ 1,335,000$ 564,200$ 280,000$ 560,063$ 3,133,918$ 2,536,368$
Due after one year 2,105,000 785,200 30,333,293 16,458,318 12,770,000 2,404,000 14,335,000 8,986,954 64,349,793 30,449,444
Total 2,200,000$ 872,250$ 31,175,043$ 17,618,161$ 14,105,000$ 2,968,200$ 14,615,000$ 9,547,017$ 67,483,711$ 32,985,812$
Capital Lease, Fire Brush Truck (2020)
Governmental Activities
Series 2020B CalPERS Taxable
Lease Revenue Bonds
Series 2022 Lease Revenue Bonds
(Street Projects)
Capital Lease, Fire Engines (2017)I-Bank Financing Lease (2017)
Equipment Lease, Self-Contained
Breathing Apparatus (2020)
Series 2020A Community Facilities
Lease Revenue Bonds
Technology Subscription Liability
Series 2022 Lease Revenue Bonds
(Corporation Yard Projects) Total
Attachment 1
Page 93 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 64
Note 7 – Long-Term Liabilities (Continued)
Series 2020 Wastewater Revenue Refunding Obligations (2020 Wastewater Refunding Project)
Dated February 24, 2020 the original amount of the obligation was $25,010,000 and is secured with a pledge of net
revenues from the City’s wastewater system. Proceeds were used to refund the ABAG 2006 Water & Wastewater
Revenue Bonds, Series A. The obligation principal and interest payments at an annual interest rate of 2.42 percent are
payable in annual installments beginning March 1, 2023 ranging from $1,998,772 to $1,999,719 through March 1, 2035.
The bonds contain a provision that, in an event of default, outstanding amounts may become immediately due.
Lawsuit Settlement Liability
In October 2018 the City entered into a settlement agreement as part of the ongoing lawsuit with the Ukiah Valley
Sanitation District. As part of the settlement agreement, the City agreed to pay $4,984,310 to the District over a 5-year
period. The first payment of $984,310 was made in October 2018, with annual installments of $1,000,000 to be made
each year for year four years beginning in October 2020.
2017 SWRCB Recycled Water Loan (direct borrowing)
In July 2017, the City entered into an agreement with the California State Water Resource Control Board (SWRCB) to
finance the development and construction of a recycled water system. Construction was completed in September 2019.
The loan balance as of June 30, 2023 was $16,778,411. Subsequent to fiscal year end June 30, 2023, the last drawdown
was made in September 2020. The final total amount funded by the loan, including accrued interest, is $18,224,756.
Annual principal and interest payments will be made for a thirty-year term beginning in July 2023 at an interest rate of
1.00 percent. The loan will be repaid with revenues from the Water Enterprise Fund. In the event of a breach of
contract, the City will immediately repay any amount equal to the project funds disbursed, accrued interest, penalty
assessments and additional payments.
Series 2020B Taxable Lease Revenue Bonds (CalPERS Prepayment Project)
Dated December 1, 2020 the original amount of the obligation was $49,875,000 and is secured with a pledge consisting
primarily of base rental payments to be made by the City as rental for certain City-owned property. This obligation is
shared with governmental funds, with the business-type fund’s share being 35 percent. The obligation principal is payable
in annual installments beginning April 1, 2023 ranging from $705,000 to $3,015,000 through year 2049. Interest is payable
semi-annually on April 1 and October 1 of each year, commencing October 1, 2023, with an interest rate ranging from 1.37
percent to 3.706 percent. The Series 2020B Taxable Lease Revenue Bonds were issued to refinance a portion of the UAL of
the City’s Miscellaneous, Safety Fire, and Safety Police pension plans with CalPERS. In the event of a default, there is no
remedy of acceleration of the total base rental payments due over the term of the lease and neither the Ukiah Public
Financing Authority nor the Trustee are empowered to sell or relet the leased facilities and use the proceeds of such sale or
reletting to redeem the bonds or pay debt service with respect thereto.
Series 2022 Lease Revenue Bonds (Utilities Projects)
Dated March 9, 2022 the original amount of the obligation was $8,770,000 and is secured with a pledge consisting primarily
of base rental payments made for the use of all the city’s street. The obligation principal is payable in annual installments
beginning April 1, 2023 ranging from $435,000 to $760,000. Interest on the Bonds are payable semiannually on April 1 and
October 1 of each year, commencing October 1, 2022, and bear an interest rate of 4.0 percent. The Series 2022 Lease
Revenue Bonds (Corporation Yard Projects) were issued to finance various utility projects. In the event of a default, there
is no remedy of acceleration of the total base rental payments due over the term of the lease and neither the Ukiah Public
Financing Authority nor the Trustee are empowered to sell or relet the leased facilities and use the proceeds of such sale or
reletting to redeem the bonds or pay debt service with respect thereto.
Attachment 1
Page 94 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 65
Note 7 – Long-Term Liabilities (Continued)
Series 2022 Electric Revenue Bonds
Dated March 3, 2022 the original amount of the obligation was $9,190,000. The obligation is payable solely from the
revenues and from certain other amounts of deposit in funds and accounts. The obligation principal is payable in annual
installments beginning March 1, 2024 ranging from $310,000 to $680,000. Interest on the Bonds are payable in annual
installments commencing on March 1, 2023, and bear interest rates of 3.0 to 5.0 percent. The Series 2022 Bonds are being
issued to (i) finance improvements to the Electric System of the City, and (ii) pay certain costs incurred in connection with
the issuance of the Bonds. In the event of default, the Trustee has the right to accelerate the total unpaid principal amount
of the unpaid payments under the Installment Sale Agreement, including the Installment Payments. However, due to
events outside the control of the City, there is no assurance that the City would have sufficient funds to pay the accelerated
payments.
The annual debt service of these obligations to maturity are as follows:
Debt Service Schedule
Business-type
Year Ending
June 30,2017 SWRCB Recycled Water Loan
Principal Interest Principal Interest Principal Interest Principal Interest
2024 11,157$ 3,217$ 435,000$ 316,444$ 534,831$ 171,836$ 1,507,000$ 492,192$
2025 11,417 2,957 460,000 294,069 540,180 166,488 1,543,000 455,505
2026 11,683 2,691 480,000 270,569 545,581 161,086 1,581,000 417,934
2027 11,956 2,419 505,000 245,943 551,037 155,631 1,620,000 379,444
2028 12,234 2,140 530,000 220,069 556,548 150,120 1,659,000 339,998
2029-2033 65,581 6,291 3,080,000 670,343 2,867,341 665,997 8,922,000 1,074,044
2034-2038 14,049 329 2,150,000 101,754 3,013,604 519,734 3,881,000 118,108
2039-2043 - - - - 3,167,328 366,010 - -
2044-2048 - - - - 3,328,894 204,444 - -
2049-2053 - - - - 2,078,299 41,704 - -
Total 138,077$ 20,044$ 7,640,000$ 2,119,191$ 17,183,643 2,603,050 20,713,000$ 3,277,225$
Due within one year 11,157$ 3,217$ 435,000$ 316,444$ 534,831$ 171,836$ 1,507,000$ 492,192$
Due after one year 126,920 16,827 7,205,000 1,802,747 16,648,812 2,431,214 19,206,000 2,785,033
Total 138,077$ 20,044$ 7,640,000$ 2,119,191$ 17,183,644 2,603,049 20,713,000$ 3,277,225$
Year Ending
June 30,
Principal Interest Principal Interest Principal Interest Principal Interest
2024 453,250$ 624,531$ -$ 356,300$ 310,000$ 388,350$ 3,251,238$ 2,352,870$
2025 465,500 616,363 - 356,300 330,000 372,850 3,350,097 2,264,532
2026 483,000 607,044 - 356,300 345,000 356,350 3,446,264 2,171,974
2027 493,500 595,264 - 356,300 360,000 339,100 3,541,493 2,074,101
2028 512,750 582,240 435,000 356,300 360,000 321,100 4,065,532 1,971,967
2029-2033 2,903,250 2,665,172 2,455,000 1,505,700 2,190,000 1,311,850 22,483,172 7,899,397
2034-2038 3,606,750 2,106,435 3,005,000 950,900 2,700,000 792,250 18,370,403 4,589,510
2039-2043 4,569,250 1,294,035 2,875,000 293,200 2,595,000 204,000 13,206,578 2,157,245
2044-2048 3,106,250 387,560 - - - - 6,435,144 592,004
2049-2053 181,457 8,057 - - - - 2,259,756 49,761
Total 16,774,957$ 9,486,702$ 8,770,000$ 4,531,300$ 9,190,000$ 4,085,850$ 80,409,677$ 26,123,362$
Due within one year 453,250$ 624,531$ -$ 356,300$ 310,000$ 388,350$ 3,251,238$ 2,352,870$
Due after one year 16,321,707 8,862,171 8,770,000 4,175,000 8,880,000 3,697,500 77,158,439 23,770,492
Total 16,774,957$ 9,486,702$ 8,770,000$ 4,531,300$ 9,190,000$ 4,085,850$ 80,409,677$ 26,123,362$
Series 2022 Electric Revenue Bonds
Business-type Activities
Series 2020B CalPERS Taxable
Lease Revenue Bonds
Series 2022 Lease Revenue Bonds
(Utilities Projects) Total
2017 CalTrans Aeronautics Loan -
Airport
2016 Water Revenue Refunding
Bonds
Series 2020 Wastewater Refunding
Bonds
Attachment 1
Page 95 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 66
Note 8 – Landfill Closure and Post Closure Costs
State and federal laws and regulations require that the City place a final cover on its landfill when closed and perform
certain maintenance and monitoring functions at the landfill site for thirty years after closure. In addition to operating
expenses related to current activities of the landfill, an expense provision and related liability are being recognized based on
the future closure and post closure care costs that will be incurred near or after the landfill no longer accepts waste. The
recognition of these landfill closure and post closure care costs is based on the amount of landfill used during the year. The
estimated liability for landfill closure and post closure care costs has a balance of $21,145,540 (including $1,115,945 for
corrective action liability) as of June 30, 2023, which is based on 100.0 percent usage (filled) of the landfill.
This estimated total current cost of the landfill closure and post closure care is based on the amount that would be paid if
all equipment, facilities, and services required to close, monitor, and maintain the landfill were acquired as of June 30, 2023,
as determined by the last engineering study performed. However, the actual cost of closure and post closure care may
change due to inflation, changes in technology, or changes in landfill laws and regulations.
The City is required by state and federal laws and regulations to make annual contributions to finance closure and post
closure care. The City follows these requirements, and at June 30, 2023, held $10,273,859 in cash and receivables designated
for these purposes, $10,213,311 of which within its pooled investments. The City has made a pledge of future service
revenues for anticipated remaining expected costs, future inflation costs, and any additional costs that might arise from
changes in post closure requirements (due to changes in technology or more rigorous environmental regulations, for
example).
Note 9 - Interfund Transactions
With City Council approval through the budget process, resources may be transferred from one City fund to another. One
of the primary purposes of transfers is to provide a subsidy from one fund to another. Transfers may also be used to provide
resources from one fund to another for significant capital projects or to accumulate resources for debt service. Transfers
between funds during the fiscal year 2023 were as follows:
Interfund Transfers
Transfers Out General Fund
Streets Capital
Improvement
Pension Debt
Service Fund
Non-major
Governmental
Funds
Non-major
Enterprise
Funds Landfill Water Electric Total
General fund -$ 2,930,287$ 259,772$ 572,085$ 4,391$ -$ -$ -$ 3,766,535$
Streets capital improvement - - - 2,359 - - - - 2,359
Non-major governmental funds 622,500 - - 54,073 104,230 835,000 - - 1,615,803
Wastewater - - - - - - 293,243 - 293,243
Non-major Enterprise Funds - - - - - - - 489,688 489,688
Total 622,500$ 2,930,287$ 259,772$ 628,517$ 108,621$ 835,000$ 293,243$ 489,688$ 6,167,628$
Transfers In
Attachment 1
Page 96 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 67
Note 9 - Interfund Transactions and Interfund Borrowing (Continued)
Significant transfers included $835,000 transferred to the landfill fund from the transfer station special revenue fund, which
included two years’ worth of collections; $2.9 million from the general fund to the Streets Capital Improvement fund
representing Measure Y proceeds committed by the City Council dedicated to specific capital projects; $402,400 to the
special project reserve for pending land acquisition; $293,243 from the wastewater fund to the water for fund for annual
operating costs of the recycled water facility; and $400,000 from the American Rescue fund for revenue loss in the general
fund related to the COVID-19 pandemic. The remaining transfers represent one-time amounts related to special projects.
Pursuant to the City’s debt management policy, interfund loans are recorded for the purposes of financing operations, grant
activities, or capital projects on a temporary basis.
Amounts recorded as due to/from are for the purposes of providing temporary cash flow to funds, most notably between
operating periods. Examples of this include cash provided by the General Fund to a grant fund to financing expenditure
driven grant activities. When the grantor reimburses the City for those activities, the interfund borrowing is revered, i.e.
the General Fund is paid back. This type of transaction is approved and executed by the Finance Director when needed per
the City’s debt management policy.
Amounts recorded as advances from/to are longer-term interfund borrowing for the purposes of providing cash flow for
activities with operational conditions requiring a longer repayment period. This type of transaction is approved and
executed by the Finance Director when needed per the City’s debt management policy.
Interfund Borrowing and Internal Balances
Fund Name Amount Fund Name Amount
Streets Capital Improvements 349,168$ General Fund 349,168$
General Capital Projects 169,241 General Fund 169,241
Riverside Park 27,005 General Fund 27,005
Winter Special Events 18,056 General Fund 18,056
Rail Trail 205,100 General Fund 205,100
Conference Center Fund 101,476 General Fund 101,476
Airport Capital Improvement 200,002 General Fund 200,002
Recycled Water 2,049,808 General Fund 2,049,808
City Wastewater Operations 293,243 Recycled Water 293,243
Total Due To 3,413,099$ Total Due From 3,413,099$
Fund Name Amount Fund Name Amount
Building & Maintenance 340,000$ General Fund 340,000$
ARRC 36,601 General Fund 36,601
Winter Special Events 177,590 General Fund 177,590
Rail Trail 300,359 General Fund 300,359
Parking District #1 29,136 General Fund 29,136
Golf 930,200 General Fund 930,200
Conference Center Fund 109,702 General Fund 109,702
Ambulance Services Fund 1,072,771 General Fund 1,072,771
Water 576,223 Golf 576,223
Street Lighting 289,121 Electric 289,121
Total Advances To 3,861,703 3,861,703
Total Interfund Borrowing 7,274,802$ 7,274,802$
Borrowing Fund (Advances From)Lending Fund (Advances To)
Borrowing Fund (Due To)Lending Fund (Due From)
Attachment 1
Page 97 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 68
Note 10 - Risk Management
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and
omissions; and natural disasters for which the City participates The City is a member of the California
Intergovernmental Risk Authority (CIRA), a public entity pool comprised of fifty statewide California charter and
associate member cities (formerly the Redwood Empire Municipal Insurance Fund [REMIF], see Note 12 for additional
information). CIRA is organized under a Joint Powers Agreement pursuant to the California Government Code. The
purpose of CIRA is to arrange and administer programs of insurance for the pooling of self-insured losses and to
purchase excess insurance coverage. The City pays an annual premium to CIRA for its workers’ compensation, general
liability and property coverage.
The City of Ukiah participates in the following three CIRA programs:
General Liability Insurance
Annual premiums are paid by the member cities and are adjusted retrospectively to cover costs. The City of Ukiah self-
insures for the first $25,000 of each loss and pays 100 percent of all losses incurred under $25,000. The City does not
share or pay for losses of other cities under $5,000, depending on the entity’s deductible amount. Participating cities
then share in the next $5,000 to $1,000,000 per loss occurrence. Specific coverage includes comprehensive and general
automotive liability, personal injury, contractual liability, professional liability, and certain other coverage. CIRA is a
member of Public Risk, Innovation, Solutions, and Management (PRISM), which provides CIRA with an additional
$39,000,000 liability insurance coverage over and above CIRA retention level of $1,000,000.
Worker’s Compensation
Periodic deposits are paid by member cities and are adjusted retrospectively to cover costs. The City of Ukiah is self-
insured for the first $50,000 of each loss and pays 100 percent of all losses incurred under $50,000. The City does not
share or pay for losses of other cities under $5,000.
Property Insurance
The City participates in CIRA’s property insurance program. The annual deposits paid by participating member cities
are based upon deductibility levels and are not subject to retroactive adjustments. The City of Ukiah has a deductible
level of $10,000 for high-risk flood zones and $100,000 for all wildfire and property related claims, and a coverage limit
of $600,000,000 declared value.
Separate internal service funds are maintained by the City for the City’s deductibles and allocated share of pooled costs
noted above. The total cash and investments held in these funds at June 30, 2023, was $683,933.
On March 22, 2018, the REMIF Board approved assessment for the following programs to be collected beginning in the
2018/2019 fiscal year:
Workers’ Compensation - $6 million to be collected over 6 years.
Liability program - $2.5 million to be collected over 5 years.
Of those amounts the City of Ukiah was liable for $860,916 and $247,915 to be paid over 6 and 5 years, for the Workers’
Compensation and Liability program, respectively for a total of $1,108,831.
Attachment 1
Page 98 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 69
Note 10 - Risk Management (Continued)
Changes in the Internal Service Funds claims liabilities amounts in fiscal year 2023 and 2021 were as follows:
2023 2022
Balance, beginning of the fiscal year 336,555$ 529,624$
Claims and adjustments - -
Claims payments (193,069) (193,069)
Balance, end of the fiscal year 143,486$ 336,555$
The amortization of the remaining balance of $336,555 as of June 30, 2023 is detailed in Note 7.
In the past three years, no claims for general liability or workers’ compensation have exceeded the City’s purchased
insurance coverage.
In accordance with the CIRA governing documents, CIRA Board has the authority to levy a cash assessment for any
pooled coverage program on the Participating member. CIRA’s overall equity balance was a minus $450,641 as of June
30, 2022.
Risks Management Coverage
Amount Coverage Provider Payment Source
General Liability Claims:
$0-25,000 Self-insured Retention City funds
25,001-40,000,000 PRISM Shared risk pool
Workers Compensation Claims:
$0-10,000 Self-insured Retention City funds
10,001-750,000 (Non-Safety)
1,000,000 (Safety)
Commercial Re-insurance Shared risk pool
1,000,001-20,000,000 Commercial Reinsurance Shared risk pool
Property Liability Claims:
Claims other than High Risk Flood
Claims:
$0-100,000 Deductible City funds
100,001-600,000,000 PRISM Shared risk pool
High Risk Flood Claims:
$0-10,000 Deductible City funds
10,001-100,000,000 PRISM Shared risk pool
Attachment 1
Page 99 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 70
Note 10 - Risk Management (Continued)
The following is a summary of the most recent audited financial statements of REMIF as of and for the fiscal year ended
June 30, 2022. As of the date of this report, 2023 information was not yet available.
REMIF Equity, June 30, 2022
Total assets 38,006,670$
Total deferred outflows of resources 200,103
Total liabilities 27,447,385
To deferred inflow of resources -
Members' equity 10,759,388$
Net operating revenues 18,794,790$
Total operating expenses 16,402,326
Operating income (loss)2,392,464$
The following is a summary of the most recent audited financial statements of CIRA as of and for the fiscal year ended June
30, 2022.
CIRA Equity, June 30, 2022
Total assets 38,255,300$
Total deferred outflows of resources -
Total liabilities 38,705,941
To deferred inflow of resources -
Members' equity (450,641)$
Net operating revenues 11,090,825$
Total operating expenses 10,160,757
Operating income (loss)930,068$
REMIF and CIRA issues separate audited financial reports, which for June 30, 2023 were not available at the time of
publication of the City’s Annual Comprehensive Report. Copies of those reports may be obtained from REMIF and CIRA at
2330 East Bidwell Suite 150, Folsom, CA 95630.
This area intentionally left blank.
Attachment 1
Page 100 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 71
Note 11 - Public Employee Retirement Plan
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing
Multiple-Employer Defined Benefit Pension Plan (the Plan), administered by the California Public Employees’
Retirement System (CalPERS). The Plan’s benefit provisions are established by statute. The Plan is included as a
pension trust fund in the CalPERS Annual Comprehensive Financial Report, which is available online at
www.calpers.ca.gov.
The Plan consists of a miscellaneous pool and a safety pool (referred to as “risk pools”), which are comprised of
individual employer miscellaneous and safety rate plans, respectively, including those of the City of Ukiah. The City
of Ukiah does not have any rate plans in the miscellaneous risk pool. The City of Ukiah's employer rate plans in the
safety risk pool include the Safety Fire plan (Fire), the Safety Police plan (Police), the PEPRA Safety Fire plan (PEPRA
Safety Fire) and the PEPRA Safety Police plan (PEPRA Police).
Benefits Provided
The Plan provides service retirement and disability benefits, annual cost of living adjustments and death benefits to
plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal
to one year of full-time employment. Classic members and PEPRA Safety members with five years of total service are
eligible to retire at age 50 with statutorily reduced benefits. PEPRA Miscellaneous members with five years of total
service are eligible to retire at age 52 with statutorily reduced benefits. All members are eligible for non-duty disability
benefits after five years of service. The death benefit is the Basic Death Benefit. The cost-of-living adjustments for
each plan are applied as specified by the Public Employees’ Retirement Law.
General Information about the Pension Plans - Safety
The Plans’ provisions and benefits in effect at June 30, 2023, are summarized as follows:
Employer Rate Plans in the Safety Risk Pool
Employer rate plan Fire Police PEPRA Fire PEPRA Police
Hire Date
Prior to January
01, 2013
Prior to January
01, 2013
On or after
January 01, 2013
On or after
January 01, 2013
Benefit formula 3.0 percent @ 55 3.0 percent @ 50 2.7 percent @ 57 2.7 percent @ 57
Benefit vesting schedule 5 years of service 5 years of service 5 years of service 5 years of service
Benefit payments Monthly for life Monthly for life Monthly for life Monthly for life
Retirement age 50 50 50 50
Monthly benefits, as of
percent of eligible
compensation
2.4 percent to 3.0
percent 3.0 percent
2.0 percent to 2.7
percent
2.0 percent to 2.7
percent
Required employee
contribution rates
8.99 percent 8.99 percent 13.75 percent 13.75 percent
Required employer
contribution rates
23.68 percent 25.64 percent 13.66 percent 13.66 percent
Attachment 1
Page 101 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 72
Note 11 – Public Employee Retirement Plan (Continued)
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all
public employers be determined on an annual basis by the CalPERS actuary and shall be effective on the July 1 following
notice of a change in the rate. Contribution rates for the employer rate plans are determined through the CalPERS’ annual
actuarial valuation process. Each employer rate plan’s actuarially determined rate is based on the estimated amount
necessary to pay the employer rate plan’s allocated share of the cost of benefits earned by employees during the year, and
any unfunded accrued liability. The City of Ukiah is required to contribute the difference between the actuarially
determined rate and the contribution rate of employees. The City of Ukiah’s contributions to the risk pools in the Plan for
the year ended June 30, 2023, were as follows:
Contributions
Miscellaneous Risk Pool $ -
Safety Risk Pool 1,212,500
Total contributions $ 1,212,500
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2023, City of Ukiah reported net pension liabilities for its proportionate shares of the net pension liability of
each risk pool as follows:
Proportionate
Share of Total Pension
Liability/(Asset)
Miscellaneous Risk Pool $ -
Safety Risk Pool (5,823,369)
Total pension liability/(asset) $ (5,823,369)
The City of Ukiah’s net pension liability/(asset) for each risk pool is measured as the proportionate share of each risk
pool’s net pension liability. GASB 68 indicates that to the extent different contribution rates are assessed based on
separate relationships that constitute the collective net pension liability, the determination of the employer’s
proportionate share of the collective net pension liability should be made in a manner that reflects those
relationships. The allocation method used by CalPERS to determine each employer’s proportionate share reflects
those relationships through the employer rate plans they sponsor within the respective risk pools. An actuarial
measurement of the employer’s rate plan liability and asset-related information are used where available, and
proportional allocations of individual employer rate plan amounts as of the valuation date are used where not
available.
Attachment 1
Page 102 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 73
Note 11 – Public Employee Retirement Plan (Continued)
The City of Ukiah’s proportionate share percentage of the net pension liability/(asset) for each risk pool as of June 30, 2022,
measurement date, was calculated as follows:
Each risk pool’s net pension liability was computed at the measurement date, June 30, 2022, by applying
standard actuarial roll-forward methods to the net pension liability amounts as of the valuation date. The
fiduciary net position for each risk pool at the measurement date was determined by CalPERS’ Financial
Office. The net pension liability for each risk pool at June 30, 2022, was computed by subtracting the
respective risk pool’s fiduciary net position from its net pension liability.
The individual employer risk pool’s proportionate share percentage of the net pension liability and fiduciary
net position as of June 30, 2022, was calculated by applying City of Ukiah’s proportionate share percentage
as of the valuation date (described above) to the respective risk pool’s net pension liability and fiduciary net
position as of June 30, 2022, to obtain the net pension liability and fiduciary net position as of June 30, 2022.
The fiduciary net position was then subtracted from net pension liability to obtain the net pension liability
as of the measurement date.
The City of Ukiah’s proportionate share percentage of the net pension liability for each risk pool as of June 30, 2021, and
June 30, 2022, was as follows:
Safety
Risk Pool
Proportion at measurement date – June 30, 2021 (0.174647) percent
Proportion at measurement date – June 30, 2022 0.084746 percent
0.259393 percent
This area intentionally left blank.
Attachment 1
Page 103 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 74
Note 11 – Public Employee Retirement Plan (Continued)
For the year ended June 30, 2023, the City of Ukiah recognized pension expense of $2,105,624. At June 30, 2023, the City of
Ukiah reported deferred outflows of resources and deferred inflows of resources related to pensions from the following
sources:
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Differences between Expected and Actual Experience $775,254
$(203,399)
Changes of Assumptions 1,888,606 -
Net Difference between Projected and Actual
Earnings on Pension Plan Investments 3,391,872
-
Adjustment due to Differences in Proportions 1,260,262 (6,535,281)
Differences between Actual and Required
Contributions 5,149,469
(2,713,612)
Contributions after Measurement Date 1,212,500 -
Total $13,677,963 $(9,452,292)
Amounts other than contributions subsequent to the measurement date reported as deferred outflows of resources and
deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Deferred
Measurement Date Outflows/(Inflows)
June 30:of Resources
2023 $ 287,695
2024 200,595
2025 317,661
2026 2,207,223
2027 -
Thereafter -
Total $ 3,013,174
Attachment 1
Page 104 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 75
Note 11 – Public Employee Retirement Plan (Continued)
Actuarial Assumptions
The net pension liabilities in the June 30, 2022 actuarial valuations were determined using the following actuarial
assumptions:
Safety
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry Age Normal
Actuarial Assumptions:
Discount Rate 6.90 percent
Inflation 2.50 percent
Payroll Growth 2.75 percent
Projected Salary Increase (1) Varies by Age &
Length of Service
Investment Rate of Return (2) 6.80 percent
Mortality Rate Table (3)
Derived Using
CalPERS’
Membership Data for all Funds
(1) Depending on age, service and type of employment
(2) Net of Pension Plan Investment and Administrative Expenses; includes Inflation
(3) The mortality table was developed based on CalPERS-specific data. The rates incorporate
Generational Mortality to capture ongoing morality improvement using 80 percent of Scale
MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021
experience study report that can be found on the CalPERS website.
Discount Rate
The discount rate used to measure the net pension liability was 6.90 percent. To determine whether the municipal
bond rate should be used in the calculation of a discount rate for the Plan, CalPERS stress tested employer rate plans
within the Plan that would most likely result in a discount rate that would be different from the actuarially assumed
discount rate. Based on the testing, none of the tested employer rate plans run out of assets. Therefore, the current
6.90 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The stress
test results are presented in a detailed report, GASB Statements 67 and 68 Crossover Testing Report for Measurement Date June
30, 2022 based on June 30, 2021 Valuations, that can be obtained from the CalPERS website.
According to Paragraph 30 of GASB 68, the long-term discount rate should be determined without reduction for
pension plan administrative expense. For the CalPERS Plan, the 6.80 percent investment return assumption used in
this accounting valuation is net of administrative expenses. Administrative expenses are assumed to be 15 basis
points. An investment return excluding administrative expenses would have been 6.90 percent. Using this lower
discount rate has resulted in a slightly higher net pension liability and net pension liability. CalPERS checked the
materiality threshold for the difference in calculation and did not find it to be a material difference.
Attachment 1
Page 105 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 76
Note 11 – Public Employee Retirement Plan (Continued)
The long-term expected rate of return on pension plan investments was determined using a building-block method in
which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment
expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account long-term market return
expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and,
combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount
rate used to discount liabilities was informed by the long-term projected portfolio return.
The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated
using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric
rates of return are net of administrative expenses.
Asset Class
Assumed
Asset
Allocation
Real
Return 1,2
Global Equity - Cap-weighted 30.00 percent 4.54 percent
Global Equity - Non-Cap-weighted 12.00 percent 3.84 percent
Private Equity 13.00 percent 7.28 percent
Treasury 5.00 percent 0.27 percent
Mortgage-backed Securities 5.00 percent 0.50 percent
Investment Grade Corporates 10.00 percent 1.56 percent
High Yield 5.00 percent 2.27 percent
Emerging Market Debt 5.00 percent 2.48 percent
Private Debt 5.00 percent 3.57 percent
Real Assets 15.00 percent 3.21 percent
Leverage (5.00 percent) (0.59 percent)
(1) An expected price inflation of 2.3 percent used for this period.
(2) Figures are based on 2021-22 Asset Liability Management study.
Attachment 1
Page 106 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 77
Note 11 – Public Employee Retirement Plan (Continued)
Sensitivity of the City of Ukiah’s Proportionate Share of the Total Pension Liability to Changes in the Discount Rate
The following presents the City of Ukiah’s proportionate share of the net pension liability of each risk pool as of the
measurement date, calculated using the discount rate, as well as what the City of Ukiah’s proportionate share of the net
pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower or 1 percentage-point
higher than the current rate:
Discount Rate
1 percent (5.90 perce
Current Discount
Rate (6.90 percent)
Discount Rate
+1 percent (7.90 percent
City of Ukiah’s proportionate share of
the Safety Risk Pool’s net pension liability
$16,392,010 $5,823,369 ($2,814,108)
General Information about the Pension Plans - Miscellaneous
Plan Descriptions – All qualified permanent and probationary employees are eligible to participate in the City’s separate
Miscellaneous Plan, an agent multiple-employer defined benefit pension plan administered by the California Public
Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its
participating member employers. Benefit provisions under the Plan are established by State statute and Local Government
resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit
provisions, assumptions and membership information that can be found on the CalPERS website.
Benefits Provided – The Plan is an agent multiple-employer defined benefit pension plan administered by the California
Public Employees’ Retirement System (CalPERS). A full description of the pension plan regarding number of employees
covered, benefit provisions, assumptions (for funding purposes but not accounting purposes), and membership information
are listed in the plan’s June 30, 2022 Annual Actuarial Valuation Report. Details of the benefits provided can be obtained in
Appendix B of the actuarial valuation report. This report is a publicly available valuation report that can be obtained at
CalPERS’ website under Forms and Publications.
The Plan’s provisions and benefits in effect at June 30, 2023, are summarized as follows:
Employees Covered – At June 30, 2023, the following employees were covered by the benefit terms for the Plan:
Benefits Provided
Hire Date On or after January 1, 2013
Benefit formula
Benefit vesting schedule
Retirement age
Monthly benefits as a % of eligible compensation
Retired employee contribution rates
Required employer contribution rates
55 62
Miscellaneous
Prior to January 31, 2013
2.7% @ 55 2% @ 62
5 years service
Depending on years of service
8.00%8.00%
12.040%12.040%
Attachment 1
Page 107 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 78
Note 11 – Public Employee Retirement Plan (Continued)
Employees Covered by Plan
Inactive employees of beneficiaries currently receiving benefits 194
Inactive employees entitled to but not yet receiving benefits 147
Active employees 148
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer
contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July
1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial
valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned
by employees during the year, with an additional amount to finance any unfunded accrued liability. The employer is
required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
Employer contribution rates may change if plan contracts are amended. It is the responsibility of the employer to make
necessary accounting adjustments to reflect the impact due to any Employer-Paid Member Contributions or situations
where members are paying a portion of the employer contribution.
Net Pension Liability
The City’s net pension liability for the Plan is measured as the net pension liability, less the pension plan’s fiduciary net
position. The net pension liability of the Plan is measured as of June 30, 2021, using an annual actuarial valuation as of
June 30, 2021 rolled forward to June 30, 2022 using standard update procedures. A summary of principal assumptions
and methods used to determine the net pension liability is shown below.
Actuarial Assumptions – The net pension liabilities in the June 30, 2022 actuarial valuations were determined using the
following actuarial assumptions:
Actuarial Assumptions
Miscellaneous
Valuation date 6/30/2021
Measurement 6/30/2022
Actuarial cost method Entry-age normal
Discount rate 6.90%
Inflation 2.50%
Projected salary increase Varies by age and length of service
Mortality (1)Derived from CalPERS membership data for all funds
The mortality table was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to
capture ongoing morality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more
details, please refer to the 2021 experience study report that can be found on the CalPERS website.
Discount Rate – The discount rate used to measure the net pension liability is 6.90 percent. The projection of cash flows
used to determine the discount rate assumed that contributions from plan members will be made at the current member
contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined.
Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future
benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was
applied to all periods of projected benefit payments to determine the net pension liability.
Attachment 1
Page 108 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 79
Note 11 – Public Employee Retirement Plan (Continued)
Long Term Expected Rate of Return – The long-term expected rate of return on pension plan investments was
determined using a building-block method in which expected future real rates of return (expected returns, net of pension
plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS considered both short-term and long-term market return
expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes,
expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years)
using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value
of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent
expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term
and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and
adjusted to account for assumed administrative expenses.
The expected real rates of return by asset class are as followed:
.
Asset Class
Assumed
Asset
Allocation
Real
Return 1,2
Global Equity - Cap-weighted 30.00 percent 4.54 percent
Global Equity - Non-Cap-weighted 12.00 percent 3.84 percent
Private Equity 13.00 percent 7.28 percent
Treasury 5.00 percent 0.27 percent
Mortgage-backed Securities 5.00 percent 0.50 percent
Investment Grade Corporates 10.00 percent 1.56 percent
High Yield 5.00 percent 2.27 percent
Emerging Market Debt 5.00 percent 2.48 percent
Private Debt 5.00 percent 3.57 percent
Real Assets 15.00 percent 3.21 percent
Leverage (5.00 percent) (0.59 percent)
(1) An expected price inflation of 2.3 percent used for this period.
(2) Figures are based on 2021-22 Asset Liability Management study.
Attachment 1
Page 109 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 80
Note 11 – Public Employee Retirement Plan (Continued)
Changes in Total Pension Liability
The changes in the Total pension Liability for the Miscellaneous Plan recognized over the measurement period.
Total Pension
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net Pension
Liability/(Asset)
(a)-(b)
Balance at June 30, 2021 104,200,343$ 110,768,195$ (6,567,852)$
Beginning of Year Adjustment - - -
Adjusted Balance at June 30, 2021 104,200,343$ 110,768,195$ (6,567,852)$
Changes Recognized for the Measurement Period:
Service Cost 2,387,254 2,387,254
Interest on Total Pension Liability 7,222,763 7,222,763
Changes of Benefit Terms - -
Changes of Assumptions 3,214,497 3,214,497
Differences Between Expected and Actual Experience (1,257,342) (1,257,342)
Net Plan to Plan Resource Movement - - -
Contribution - Employer - 1,837,864 (1,837,864)
Contribution - Employees - 916,632 (916,632)
Net Investment Income - (8,267,651) 8,267,651
Benefits Payments, Including Refunds of Employee
Contributions (5,346,787) (5,346,787) -
Administrative Expense - (69,002) 69,002
Other Miscellaneous Income (Expense)- - -
Net Changes During 2021-2022 6,220,385 (10,928,944) 17,149,329
Balance at June 30, 2022 110,420,728$ 99,839,251$ 10,581,477$
Sensitivity of the Total Pension Liability to Changes in the Discount Rate - The following presents the net
pension liability of the Plan as of the measurement date, calculated using the discount rate of 6.90 percent, as well as what
the net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (5.90 percent)
or 1 percentage-point higher (7.90 percent) than the current rate:
Discount Rate -1% Discount Rate Discount Rate +1%
5.90%6.90%7.90%
Plan's Net Pension Liability/(Asset)25,010,488$ 10,581,477$ (1,372,246)$
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available
in the separately issued CalPERS financial reports.
Attachment 1
Page 110 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 81
Note 11 – Public Employee Retirement Plan (Continued)
Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
For the year ended June 30, 2023, the City recognized pension expense for the Miscellaneous Plan of $3,074,770. At June 30,
2023, the City reported deferred outflows of resources and deferred inflows of resources for the Miscellaneous Plan from
the following sources:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension contributions subsequent to measurement date 1,967,573$ -$
Changes of assumptions 2,240,407 -
Difference between actual and expected experience 216,878 (876,329)
Net differences between projected and actual earnings on plan investments 5,724,831 -
Total 10,149,689$ (876,329)$
$2,240,407 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be
recognized as a reduction of the net pension liability in the year ended June 30, 2023. Other amounts reported as deferred
outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as
follows:
Measurement Periods
Ended June 30:
Deferred
Outflows/(Inflows)
of Resources
2023 1,756,142$
2024 1,540,050
2025 846,376
2026 3,163,219
2027 -
Therafter -
Payable to the Pension Plan
At June 30, 2023, the City reported a payable of $ -0- for the outstanding amount of contributions to the pension plan
required for the year ended June 30, 2023.
Total pension expense for both plans was $2,105,625 for Safety and $3,074,770 for Miscellaneous.
Attachment 1
Page 111 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 82
Note 12 – Related Organizations
The City is a member of various joint powers authorities that provide goods or services to the City and other authority
members. Under the criteria established by GASB-14, the City does not have enough authority, influence or accountability
over these entities to incorporate them in this annual report. Additionally, the City has determined that it has no ongoing
financial interest or responsibility for any of these organizations as defined by GASB-14. The names and general functions of
these joint powers are as follows:
Northern California Power Agency (NCPA)
NCPA has 14 members including municipal electric utilities, a port authority, an irrigation district, a public utility district,
a transportation district; and one associate member entity. The NCPA is generally empowered to purchase, generate,
transmit, distribute, and sell electrical energy. Members participate in the projects of the Agency on an elective basis. A
Commission comprised of one representative for each member governs the NCPA.
The City is currently involved in several hydroelectric, geothermal and other energy related projects as a member of this
agreement. The NCPA is financed by contributions from member cities, government grants and debt. The City is
committed to provide substantial additional financial support for its portion of the actions and projects of the NCPA.
During the year ended June 30, 2023, the City paid $12,965,632 to the NCPA for power supplied by the agency.
The NCPA holds certain funds under a separate member custodial agreement - the general operating reserve. The purpose
of the reserve is to allow members to fund all, or a portion, of the contingent liabilities that the NCPA faces at any given
time, while providing the individual member with the flexibility to draw upon their part of the reserve, as each member
individually deems appropriate. At June 30, 2023, the City's balance held in the reserve was $4,840,316, of which $232,717 is
restricted for NCPA OPS/Security accounts. Due to the nature of the reserve held by NCPA, the reserve is recorded as an
asset in the Electric Fund as Investment in NCPA reserve.
Mendocino Transit Authority
This Agency consists of four Mendocino County cities and the County of Mendocino. The Agency was created to apply for
and receive Transportation Development Act, Urban Mass Transportation Act, and other funds as a public transportation
operator and to provide public transportation services within Mendocino County. Its activities are primarily financed from
fare box revenue and federal and state government grants. A Board of Directors comprised of one member from each city
and three members that are appointed by the Mendocino County Board of Supervisors governs the Authority.
Redwood Empire Financing Authority (REFA)
This is an agreement between seven Northern California cities. The Authority is authorized to acquire, through lease
purchase, installment sale agreements, or otherwise such property necessary or convenient for the operation of the member
cities. A Commission comprised of one member appointed by each member city administers the Authority. As explained
previously, the City has entered into various financing arrangements with REFA.
Attachment 1
Page 112 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 83
Note 12 – Related Organizations (continued)
California Intergovernmental Risk Authority (CIRA) (formerly Redwood Empire Municipal Insurance Fund
[REMIF])
A group of Northern California cities participated in an agreement to provide themselves with various levels of liability,
property, and worker's compensation insurance. This participation was through a joint powers' authority, known as
REMIF. As explained previously, the City provides for its general and workers’ compensation insurance needs through
REMIF.
REMIF merged with another risk management authority, the Public Agency Risk Sharing Authority of California
(PARSAC), on July 1, 2021, forming the California Risk Management Authority (CIRA). The merger enhanced coverage for
the City while reducing costs to REMIF member agencies. Irrespective of the merger, worker’s comp and health insurance
premiums are still paid to REMIF and totaled $3,963,488.
CIRA is governed by a Board of Directors comprised of one representative and one alternate from each member agency.
CIRA provides self-funded general liability and workers’ compensation coverage to its 50-member agencies. The liability
program covers bodily injury, personal injury, property damage, public official's errors and omission, and wrongful
employment practices. Through the liability program, CIRA members are afforded $40 million per occurrence coverage
limits through a combination of primary, excess and reinsurance coverage. The workers’ compensation provides coverage
for employee injury or illness to statutory limits. CIRA members’ premiums are actuarially determined and allocated to
members based on several factors such as payroll, loss experience and administrative expenses.
Premiums paid to CIRA were $2,855,440. During the year, the City received no distribution from CIRA’s liability insurance
program.
Transmission Agency of Northern California (TANC)
Members include ten cities, one electric co-op, two irrigation districts, and two public utility districts. The Agency was
created to provide electric transmission or other facilities, including real property and rights of way, for the use of its
members. A Commission comprised of one representative appointed by each member governs the Agency. The City has
authorized its participation in the project up to one percent (1 percent) of the total.
Mendocino Solid Waste Management Authority (MSWMA)
This Authority consists of three Mendocino County cities and the County of Mendocino. The Agency was created for the
purpose of: (a) siting, licensing, developing, constructing, maintaining, and operating disposal sites and sanitary landfills
and (b) preparing and implementing a solid waste management plan. A Commission comprised of one member from each
city and two members that are appointed by the Mendocino County Board of Supervisors governs the Authority.
Attachment 1
Page 113 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 84
Note 13 - Commitments and Contingencies
Grants and Allocations
The City receives funding from several federal, state and local grant programs, principally Community Development Block
Grants (CDBG). These programs are subject to financial and compliance review by grantors. Expenditures, if any, which
may be disallowed by the granting agencies, cannot be determined at this time. The City does not expect the
undeterminable amounts of disallowed expenditures, if any, to materially affect the financial statements. Receipt of these
federal, state and local grant revenues is not assured in the future.
Construction commitments. The government has active construction projects as of June 30, 2023. The projects include
street reconstruction and rehabilitation, airport and utility infrastructure improvements. At year end the government’s
significant commitments with contractors were as follows:
Construction Commitments
Project Spent to Date
Remaining
Commitment
Todd Grove Playground Replacement Project 224,064$ 11,331$
Clara Avenue Reconstruction Project 3,425,243 483,425
Gobbi Street Service Overhead to Underground Conversion 94,879 18,792
Downtown Streetscape Phase 2 307,537 10,511,453
SCADA Upgrade at the Water Treatment Plant 284,495 109,130
Runway 15-33 Pavement Rehabilitation - Phase 2 - 2,444,444
Recycled Water Project Phase 4 - 45,942,805
Todd Grove BBQ Reconstruction Project - 124,850
Thickening and Dewatering Improvements - 3,293,400
Encumbrances and related appropriation lapse at the end of the year but are re-appropriated and become part of the
subsequent year’s budget because performance under the executory contract is expected in the next year.
Encumbrances. Encumbrance accounting is utilized to the extent necessary to assure effective budgetary control and
accountability and to facilitate effective cash planning and control. At year end the number of encumbrances expected
to be honored upon performance by the vendor in the next year were as follows:
Encumbrances
Fund(s)Encumbrances
General fund 911,379$
Streets Capital Improvements 4,426,325
General Capital Projects 2,807,930
Nonmajor governmental funds 707,690
Internal service funds 1,805,708
Landfill 189,189
Electric 1,450,849
Water 51,011,177
Wastewater 6,177,463
Nonmajor enterprise funds 3,220,841
Total 72,708,551$
Attachment 1
Page 114 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 85
Note 14 – Successor Agency Trust, Former Ukiah Redevelopment Agency
On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the
dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of
Ukiah that previously had reported a redevelopment agency within the reporting entity of the City as a blended component
unit.
The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will
agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local
government. On January 9, 2012, the City Council elected to become the Successor Agency for the former redevelopment
agency in accordance with the Bill as part of City resolution number 2012-04
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter
into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining
assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of
any unfinished projects that were subject to legally enforceable contractual commitments).
In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated
annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable
obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.
Enforceable Obligations - Bonds
The following is a summary of changes in long-term liabilities for the year ended June 30, 2023:
Redevelopment Successor Private Purpose Trust
Debt Service Activity
Balance Balance Due Within
June 30, 2022 Additions Reductions June 30, 2023 One Year
Trust Activities:
Series 2019A Tax Allocation Bonds 636,003$ -$ 309,382$ 326,621$ 326,621$
Series 2019B Taxable Tax Allocation Bonds 3,505,701 - 296,440 3,209,261 374,509
Total trust fund debt 4,141,704$ -$ 605,822$ 3,535,882$ 701,129$
Series 2019A Tax Allocation Bonds
On December 12, 2019, the Successor Agency issued $1,259,154 in tax allocation bonds to refund the outstanding Series
2007 Tax Allocation Bonds. The bond series is comprised of $1,259,154 in serial bonds maturing December 1, 2023. The
serial bonds require annual principal payments ranging from $304,584 to $326,621. The interest rate is 2.160 percent.
Series 2019B Taxable Tax Allocation Bonds
On December 12, 2019, the Successor Agency issued $4,236,617 in taxable tax allocation bonds to refund the outstanding
Series 2011A and 2011B Tax Allocation Bonds. The bond series is comprised of $4,236,617 in serial bonds maturing on
December 1, 2028. The serial bonds require annual principal payments ranging from $327,718 to $748,446. The interest rate
is 2.960 percent.
Attachment 1
Page 115 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 86
Note 14 – Successor Agency Trust, Former Ukiah Redevelopment Agency (continued)
Future debt service for Fiduciary Activities at June 30, 2023, is as follows:
Debt Service Schedule
Redevelopment Successor Agency
Year Ending
June 30,
Principal Interest Principal Interest Principal Interest
2024 326,621$ 3,529$ 374,509$ 89,451$ 701,130$ 92,980$
2025 - - 717,252 73,293 717,252 73,293
2026 - - 748,446 51,601 748,446 51,601
2027 - - 558,294 32,261 558,294 32,261
2028 - - 404,048 18,018 404,048 18,018
2029-2033 - - 406,712 6,025 406,712 6,025
Total 326,621 3,529 3,209,261 270,649 3,535,882 274,178
Due within one year 326,621 3,529 374,509 89,451 701,130 92,980
Due after one year - - 2,834,752 181,198 2,834,752 181,198
Total 326,621$ 3,529$ 3,209,261$ 270,649$ 3,535,882$ 274,178$
Series 2019A Tax Allocation
Bonds
Series 2019B Taxable Tax
Allocation Bonds Total
This area intentionally left blank.
Attachment 1
Page 116 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 87
Note 15 – New Pronouncements
The Governmental Accounting Standards Board has issued the following Statements, which may affect the City’s financial
reporting requirements in the future:
GASB 100 – Accounting Changes and Error Corrections. The requirements of this Statement will improve the clarity of the
accounting and financial reporting requirements for accounting changes and error corrections, which will result in
greater consistency in application in practice. In turn, more understandable, reliable, relevant, consistent, and
comparable information will be provided to financial statement users for making decisions or assessing accountability.
In addition, the display and note disclosure requirements will result in more consistent, decision useful,
understandable, and comprehensive information for users about accounting changes and error corrections.
GASB 101 – Compensated Absences: The unified recognition and measurement model in this Statement will result in a
liability for compensated absences that more appropriately reflects when a government incurs an obligation. In
addition, the model can be applied consistently to any type of compensated absence and will eliminate potential
comparability issues between governments that offer different types of leave.
The model also will result in a more robust estimate of the amount of compensated absences that a government will
pay or settle, which will enhance the relevance and reliability of information about the liability for compensated
absences.
This area intentionally left blank.
Attachment 1
Page 117 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 88
Note 16 – Service Contracts
The City has entered into several agreements to provide services to the citizens of the City and surrounding areas. The
general purpose and description of these contract agreements are as follows:
Joint Venture for Valley-Wide Fire Protection Services
The City has entered into a joint powers agreement with the Ukiah Valley Fire District (“UVFD”) to provide firefighting,
emergency medical response and hazardous material response services within the corporate limits of the City.
Referred to as the Ukiah Valley Fire Authority (“UVFA”), the City and UVFD committed to sharing total operating costs
equally; however, UVFD available financial resources restrained it from contributing its equal share. A de facto, temporary
70/30 split has been maintained by both agencies, as UVFD worked to enhance its revenues. Even at that share, UVFD did
not have sufficient revenues. The City compensated for that by paying the difference to UVFD. In fiscal year 2021, that
amount was $387,757.
For the year ended June 30, 2023, the City ceased making such payments. Total share of operating costs for UVFA were as
follows:
Ukiah Valley Fire Authority
Agency Operating Cost Share - Fiscal Year 2022-23
Variance
Share ($)Share (%)S hare ($)Share (%)
City of Ukiah 5,462,684$ 66.98% 4,077,715$ 50.00% 1,384,968$
Ukiah Valley Fire Protection District 2,692,747 33.02% 4,077,715 50.00% (1,384,968)
Total 8,155,431$ 100.00% 8,155,431$ 100.00%-$
Current Target
Under the terms of the agreement, entered July 1, 2018, the City provides fulltime and temporary fire personnel and use of
City fire engines, rolling stock and related equipment to the UVFD, as well as making City facilities available to the UVFD.
Fire personnel will remain employees of the City, and the City will continue to own all the equipment and facilities affected
by the agreement. The City will be responsible for day-to-day management and administration. The City will share in the
cost for the employment of the Fire Chief, as well as certain fixed and reimbursable costs.
Golf Course Maintenance and Operations
The City has entered into a leasing agreement with Tayman Park Golf Group, Inc. (“Lessee”) to operate, manage, repair and
maintain the City’s municipal golf course. The lease includes the 18-hole golf course, clubhouse, and shared usage of City
equipment. The Lessee is responsible to provide all services, maintenance, and administration –including setting user fees –
for the normal operation of the course. The initial term of the agreement is ten years commencing July 1, 2012, with an
option for two (2) additional five (5) year extensions, and cancellable by either party in the event of default. The Lessee
must pay to the City rent based on a percentage of gross revenues from course operations and concessions and reimburse
the City for personnel and equipment provided by the City. In addition, the Lessee annually must contribute $40,000 to a
Capital Improvement Project for the benefit of the golf course.
For the year ended June 30, 2023, the City received $41,500 in rents. The City reports activities of the golf course as a
nonmajor enterprise fund. The cost and carrying amount of assets lease under this agreement were as follows:
Attachment 1
Page 118 of 275
Notes to the Basic Financial Statements
City of Ukiah, California
Financial Section: Basic Financial Statements Page | 89
Note 16 – Service Contracts (continued)
Service Agreement - Tayman Park Golf Group, Inc.
Schedule of Asset Carrying Costs
Accumulated Carrying
Cost Depreciation Value
Asset
Land 965,284$ -$ 965,284$
Land improvements 323,221 309,910 13,311
Infrastructure 340,353 184,743 155,609
Buildings 115,992 98,103 17,889
Total Assets 1,744,850$ 592,756$ 1,152,093$
Solid Waste Collection and Ukiah Transfer Station Agreement
The City has granted Ukiah Waste Solutions a franchise for mandatory residential and optional commercial garbage
collection and disposal. The City has also contracted with Ukiah Waste Solutions to provide a citywide recycling program.
The City acts as billing and collecting agent for the residential accounts of Ukiah Waste Solutions. Amounts held by the
City on behalf of the corporation are accounted for in the Custodial funds.
Participation Agreement with Ukiah Valley Sanitation District
The City has contracted with the Ukiah Valley Sanitation District to provide processing of the District's wastewater. In
addition, the City provides other direct maintenance services for the District. District assets held by the City are accounted
for in the Custodial funds.
Lease Receivable
In prior fiscal years, the City entered into land and building lease agreements with third parties to lease land, property and
facilities owned by the City. The initial lease terms ranged from 5 to 14 years. The City currently receives monthly payments
from both leases of $9,507. As of June 30, 2023, the City’s receivable for lease payments was $263,983. Also, the City has a
deferred inflow of resources associated with leases that will be recognized as revenue over the lease terms. As of June 30,
2023, the balance of the deferred inflow of resources was $263,983.
Subscription-Based Information Technology Arrangements
In fiscal year 2023, the City entered into three subscription-based information technology arrangements (SBITA) that are
subject to GASB 96. The City uses a discounted rate of 3.5 percent. As of June 30, 2023, the City reported the net SBITA
right-to-use intangible asset in amount of $859,476 and a corresponding SBITA liability in amount of $845,509, of which
the amount due is one year is $318,226. For the year ended June 30, 2023, there was a principal reduction in amount of
$202,437.
Attachment 1
Page 119 of 275
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 90
Required Supplementary Information (RSI)
City of Ukiah, California
Schedules of Contributions and Proportionate Share of Total Pension Liability, Agent Multiple Employer (Miscellaneous), Last Ten Years
Schedule of Changes in Net Pension Liability for the Measurement Periods Ended June 30,
Measurement Period 2022 2021 2020 2019 2018 2017 2016 2015 2014
TOTAL PENSION LIABILITY:
Service Cost 2,387,254$ 2,093,144$ 1,935,834$ 1,842,840$ 1,808,418$ 1,823,230$ 1,572,047$ 1,612,003$ 1,788,902$
Interest on Total Pension Liability 7,222,763 7,051,270 6,746,742 6,435,947 6,053,276 5,794,263 5,696,580 5,564,428 5,416,497
Changes of Benefit Terms - - - - - - 56,535 - -
Changes of Assumptions 3,214,497 - - - (544,277) 4,693,759 - (1,318,850) -
Difference Between Expected and Actual
Experience (1,257,342) 447,816 783,147 2,023,144 845,262 (1,456,928) (1,392,062) (1,280,133) -
Benefit Payments, Including Refunds of
Employee Contributions (5,346,787) (5,033,299) (4,866,568) (4,656,678) (4,443,388) (4,133,617) (3,981,386) (4,205,497) (3,795,124)
Net Change in Total Pension Liability 6,220,385$ 4,558,931$ 4,599,155$ 5,645,253$ 3,719,291$ 6,720,707$ 1,951,714$ 371,951$ 3,410,275$
Total Pension Liability – Beginning 104,200,343 99,641,412 95,042,257 89,397,004 85,677,713 78,957,006 77,005,292 76,633,341 73,223,066
Total Pension Liability – Ending (a)
110,420,728$ 104,200,343$ 99,641,412$ 95,042,257$ 89,397,004$ 85,677,713$ 78,957,006$ 77,005,292$ 76,633,341$
Contributions – Employer 1,837,864$ 34,638,386$ 3,591,800$ 3,241,493$ 2,941,163$ 2,652,462$ 2,391,847$ 2,156,759$ 2,193,059$
Contributions – Employee 916,632 872,626 852,263 774,314 727,232 659,895 648,121 634,373 779,732
Net Investment Income (8,267,651) 18,014,124 2,998,613 3,744,146 4,534,314 5,421,492 246,475 1,106,699 7,445,055
Benefit Payments, Including Refunds of
Employee Contributions (5,346,787) (5,033,299) (4,866,568) (4,656,678) (4,443,388) (4,133,617) (3,981,386) (4,205,497) (3,795,124)
Net Plan to Plan Resource Movement - - - - (132) - - - -
Administrative Expense (69,002) (62,272) (84,369) (40,522) (83,002) (71,957) (30,145) (55,697) -
Other Miscellaneous Income/(Expense)1 - - - 132 (157,623) - - - -
Net Change in Fiduciary Net Position (10,928,944)$ 48,429,565$ 2,491,739$ 3,062,885$ 3,518,564$ 4,528,275$ (725,088)$ (363,363)$ 6,622,722$
Plan Fiduciary Net Position – Beginning2 110,768,195$ 62,338,630$ 59,846,891$ 56,784,006$ 53,265,442$ 48,737,167$ 49,462,255$ 49,825,618$ 43,202,896$
Plan Fiduciary Net Position – Ending (b)99,839,251 110,768,195 62,338,630 59,846,891 56,784,006 53,265,442 48,737,167 49,462,255 49,825,618
Plan Net Pension Liability/(Asset) – (a)-(b)10,581,477$ (6,567,852)$ 37,302,782$ 35,195,366$ 32,612,998$ 32,412,271$ 30,219,839$ 27,543,037$ 26,807,723$
Plan Fiduciary Net Position as a Percentage of
the Total Pension Liability 90.42% 106.30% 62.56% 62.97% 63.52% 62.17% 61.73% 64.23% 65.02%
Covered Payroll3 11,400,448$ 10,947,404$ 10,045,842$ 9,257,248$ 8,821,982$ 8,412,838$ 7,949,673$ 8,008,361$ 8,340,257$
Plan Net Pension Liability/(Asset) as a
Percentage of Covered-Employee Payroll 92.82 (59.99%) 371.33% 380.19% 369.68% 385.27% 380.14% 343.93% 321.43%
Attachment 1
Page 120 of 275
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 91
1 During Fiscal Year 2017-18, as a result of Governmental Accounting Standards Board Statement (GASB) No. 75, Accounting and Financial Reporting for Postemployment Benefit
Plans Other than Pensions (GASB 75), CalPERS reported its proportionate share of activity related to postemployment benefits for participation in the State of California’s agent
OPEB plan. Accordingly, CalPERS recorded a one-time expense as a result of the adoption of GASB 75.
Additionally, CalPERS employees participate in various State of California agent pension plans and during Fiscal Year 2017-18, CalPERS recorded a correction to previously
reported financial statements to properly reflect its proportionate share of activity related to pensions in accordance with GASB Statement No. 68, Accounting and Financial Reporting
for Pensions (GASB 68).
2 Includes any beginning of year adjustment.
3 Includes one year’s payroll growth using 2.75% payroll growth assumption for fiscal years ended June 30, 2018-21; 3.00% payroll growth assumption for fiscal years ended June
30, 2014- 17.
4 Fiscal year 2015 was the first year of implementation; therefore, only 8 years are shown.
Notes to Schedule of Changes in Total Pension Liability and Related Ratios:
Changes of Benefit Terms: The figures above generally include any liability impact that may have resulted from voluntary benefit changes that occurred on or before the
Measurement Date. However, offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes) that occurred after the Valuation Date are not included in the
figures above, unless the liability impact is deemed to be material by the plan actuary.
Changes of Assumptions: Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15 percent to 6.90
percent. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund
cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term.
The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate
assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15 percent
for measurement dates 2017 through 2021, 7.65 percent for measurement dates 2015 through 2016, and 7.50 percent for measurement date 2014.
Schedule of Plan Contributions for the fiscal years ended June 301,
Employer Fiscal Year End 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Actuarially Determined Contribution 1,877,855$ 1,837,864$ 3,816,642$ 3,591,800$ 3,241,493$ 2,941,163$ 2,652,462$ 2,391,847$ 2,156,759$ 2,193,059$
Contributions in Relation to the Actuarially Determined (1,877,855) (1,837,864) (34,638,386) (3,591,800) (3,241,493) (2,941,163) (2,652,462) (2,391,847) (2,156,759) (2,193,059)
Contribution Deficiency (Excess)-$ -$ (30,821,744)$ -$ -$ -$ -$ -$ -$ -$
Covered Payroll3 11,557,790$ 11,400,448$ 10,947,404$ 10,045,842$ 9,257,248$ 8,821,982$ 8,412,838$ 7,949,673$ 8,008,361$ 8,340,257$
Contributions as a Percentage of Covered Payroll3 16.25% 16.12% 316.41% 35.75% 35.02% 33.34% 31.53% 30.09% 26.93% 26.29%
4 Fiscal year 2015 was the first year of implementation; therefore, only 9 years are shown.
1 As prescribed in GASB 68, paragraph 46, the information presented in the Schedule of Plan Contributions should also be presented as of the employer’s most recent fiscal year-end. The employer is responsible
for determining this information as prescribed by the standard as this data is not available to CalPERS.
2 Employers are assumed to make contributions equal to the actuarially determined contributions. However, some employers may choose to make additional contributions towards their unfunded liability. Employer
contributions for such plans exceed the actuarially determined contributions.
3 Includes one year’s payroll growth using 2.75% payroll growth assumption for fiscal years ended June 30, 2018-21; 3.00% payroll growth assumption for fiscal years ended June 30, 2014-17.
Attachment 1
Page 121 of 275
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 92
City of Ukiah, California
Schedules of Contributions and Proportionate Share of Total Pension Liability, Cost Sharing Plan (Safety), Last Ten Years
Schedule of Changes in Total Pension Liability and Related Ratios for the Measurement Periods Ended June 30,
Measurement Measurement Measurement Measurement Measurement Measurement Measurement Measurement Measurement
Date Date Date Date Date Date Date Date Date
June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2021 June 30, 2022
Plan's Proportion of the PERF C Net Pension
Liability/(Asset)0.19%0.18%0.18%0.17%0.18%0.18%0.18%-0.11%0.05%
Plan's Proportionate Share of the Net Pension
Liability/(Asset)$11,522,849 $12,396,052 $15,292,260 $17,185,970 $17,100,610 $18,158,244 $19,556,573 ($6,129,210)$5,823,369
Plan's Covered-Employee Payroll $3,330,571 $3,844,242 $3,434,144 $4,135,089 $4,088,030 $3,928,981 $4,163,203 $4,263,870 $4,436,794
Plan's Proportionate Share of the Net Pension
Liability/(Asset) as a Percentage of its Covered-
Employee Payroll
345.97%322.46%445.30%415.61% 418.31%462.16%469.75% -143.75%131.25%
Plan's Proportionate Share of the Fiduciary Net Position
as a Percentage of the Plan’s Total Pension Liability 79.27% 75.31% 71.08% 70.49%72.29%72.67% 71.32%108.61%92.39%
Safety Plan
Notes to Schedule:
1. Changes of benefit terms – There were no changes to benefit terms that applied to all members of the Public Agency Pool. However, individual employers
in the Plan may have provided a benefit improvement to their employees by granting Two Years Additional Service Credit to members retiring during a
specified time period (a.k.a. Golden Handshakes). Employers that have done so may need to report this information as a separate liability in their financial
statement as CalPERS considers such amounts to be separately financed employer-specific liabilities. These employers should consult with their auditors.
2. Changes in assumptions – No changes to assumptions from year prior.
3. Fiscal Year 2015 was the first year of implementation, therefore only 8 years are shown.
Attachment 1
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City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 93
City of Ukiah, California
Schedules of Contributions and Proportionate Share of Total Pension Liability, Cost Sharing Plan (Safety), Last Ten Years (cont.)
Schedule of Plan Contributions for the fiscal years ended June 30,
CalPERS CalPERS Ca lPERS CalPERS CalPERS CalPERS CalPERS CalPERS CalPERS
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23
Actuarially Determined
Contributions $1,309,930 $1,520,825 $1,575,086 $1,763,563 $1,950,142 $2,177,282 $345,379 $1,096,762 $1,212,500
Actual Contributions
During the Measurement
Period
($1,309,930)($1,520,825)($1,575,086)($1,763,563)($1,950,142)($2,177,282)($15,338,474)($1,096,762)($1,212,500)
Contribution Deficiency
(Excess)$0 $0 $0 $0 $0 $0 ($14,993,095)$0 $0
Covered-Employee
Payroll $3,844,242 $3,434,144 $4,135,089 $4,088,030 $3,928,981 $4,163,203 $4,263,870 $4,436,794 $4,397,440
Contributions as a
Percentage of Covered-
E mployee Payroll
34.08%44.29%3 8.09%43.14%49.63%52.30%359.73%24.72%27.96%
Safety Plan
Notes to Schedule:
Contribution Valuation Date:
June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2021
* Fiscal Year 2015 was the first year of implementation, therefore only 9 years are shown.
Attachment 1
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City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 94
City of Ukiah, California
General Fund Budgetary Comparison Schedule
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance with Final
Budget
REVENUES
Property tax 3,594,000$ 3,594,000$ 3,674,829$ 80,829$
Sales tax 15,367,741 15,367,741 13,719,396 (1,648,345)
Transient occupancy 1,411,413 1,411,413 1,443,140 31,727
Business license tax 480,000 480,000 488,374 8,374
Other taxes 800 800 781 (19)
Franchise fees 1,930,200 1,930,200 2,197,540 267,340
Charges for service 5,428,784 5,520,784 4,835,549 (685,235)
Licenses and permits 265,520 265,520 431,455 165,935
Grants, contributions, and donations 215,603 215,603 268,634 53,031
Use of money and property 182,946 182,946 217,014 34,068
Intergovernmental 2,396,605 2,396,605 3,440,933 1,044,328
Fines penalties and forfeitures 55,000 55,000 36,231 (18,769)
Miscellaneous 81,500 135,005 120,732 (14,273)
Total revenues 31,410,112 31,555,617 30,874,608 (681,009)
EXPENDITURES
Current:
General government 54,896 82,151 58,195 23,956
Public safety 15,460,261 16,626,707 16,047,659 579,048
Housing and community development 1,323,840 1,393,840 1,339,854 53,986
Public works 1,798,601 1,958,628 1,939,767 18,861
Parks, buildings, and grounds 1,697,810 1,749,660 1,906,273 (156,613)
Recreation and culture 4,640,417 4,669,774 5,044,001 (374,227)
Economic development and redevelopment 153,650 153,650 316,477 (162,827)
Total current 25,129,475 26,634,410 26,652,226 (17,816)
Debt service:
Interest 857,469 857,469 857,467 2
Principal 581,998 581,998 582,000 (2)
Lease principal 133,727 133,727 133,727 -
Lease interest 19,977 19,977 19,977 -
Total debt service 1,593,171 1,593,171 1,593,171 -
Capital outlay:
Public safety 405,910 1,421,568 573,326 848,242
Public works 62,500 74,000 11,459 62,541
Parks, buildings, and grounds 60,000 263,588 50,844 212,744
Total capital outlay 528,410 1,759,156 635,629 1,123,527
Total expenditures 27,251,056 29,986,737 28,881,026 1,105,711
Excess (deficiency) of revenues over expenditures 4,159,056 1,568,880 1,993,582 424,702
OTHER FINANCING SOURCES (USES)
Transfers in 599,000 599,000 622,500 23,500
Transfers out (3,562,358) (3,588,608) (3,766,535) (177,927)
Total other financing sources (uses)(2,963,358) (2,989,608) (3,144,035) (154,427)
Net change in fund balances 1,195,698 (1,420,728) (1,150,453) 270,275
Fund balances - beginning 13,239,953 13,239,953 13,239,953 -
Fund balances - ending 14,435,651$ 11,819,225$ 12,089,500$ 270,275$
Budgeted Amounts
Attachment 1
Page 124 of 275
City of Ukiah, California
Financial Section: Other Required Supplementary Information Page | 95
City of Ukiah, California
Notes to Required Supplemental Information
June 30, 2023
Budgetary Data
General Budget Policies
The City Council approves the annual budget submitted by the City Manager prior to the beginning of the new fiscal year.
Public hearings are conducted prior to its adoption by Council. Supplemental appropriations, where required during the
period, are also approved by the Council. There were several supplemental appropriations required during the year. At
fiscal year-end, all operating budget appropriations lapse.
Expenditures are monitored at the fund level for all funds with a legally adopted budget. These levels are considered the
legal level of control.
Department heads are authorized to transfer budgeted amounts within their departments, within the same fund, with the
approval of the City Manager. Transfers of appropriations between departments may be made only by authority of the City
Manager. Transfers of appropriations between funds may be made only by authority of the City Council. Formal budgetary
integration is employed as a management control device during the fiscal year for all governmental funds.
Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of
America for all governmental funds except for certain special revenue and capital projects funds, which adopt project-
length budgets.
Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and services. These commitments are
recorded for budgetary control purposes in the general, special revenue and similar governmental funds. Encumbrances
outstanding at year-end are reported as a committed fund balance. They represent the estimated amount of the expenditure
ultimately to result if unperformed contracts in process at year-end are completed. They do not constitute expenditures or
estimated liabilities.
Non-Adopted Budgets
The following funds did not have an adopted budget for the current year, so a budget-to-actual schedule is not presented:
Special Revenue
Museum Grant
1998 STIP Augmentation
Anton Stadium
Swimming Pool
Skate Park
Softball Complex
Debt Service Reserve 2022 LRB
Attachment 1
Page 125 of 275
City of Ukiah, California
Financial Section: Supplementary Information Page | 96
SUPPLEMENTARY INFORMATION
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES
City of Ukiah, California
Streets Capital Improvement Budgetary Comparison Schedule
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance with Final
Budget
REVENUES
Grants, contributions, and donations -$ -$ 99,990$ 99,990$
Intergovernmental 1,469,000 1,769,000 76,927 (1,692,073)
Total revenues 1,469,000 1,769,000 176,917 (1,592,083)
EXPENDITURES
Current:
Public works 819,942 1,438,765 1,103,380 335,385
Total current 819,942 1,438,765 1,103,380 335,385
Debt service:
Interest 703,069 703,069 703,069 -
Principal 1,280,881 1,280,881 1,280,881 -
Total debt service 1,983,950 1,983,950 1,983,950 -
Capital outlay:
Public works 3,635,786 4,623,677 206,839 4,416,838
Total capital outlay 3,635,786 4,623,677 206,839 4,416,838
Total expenditures 6,439,678 8,046,392 3,294,169 4,752,223
Excess (deficiency) of revenues over expen (4,970,678) (6,277,392) (3,117,252) 3,160,140
OTHER FINANCING SOURCES (USES)
Transfers in 5,040,018 5,040,018 2,930,287 (2,109,731)
Transfers out (2,359) (2,359) (2,359) -
Total other financing sources (uses)5,037,659 5,037,659 2,927,928 (2,109,731)
Net change in fund balances 66,981 (1,239,733) (189,324) 1,050,409
Fund balances - beginning (15,972) (15,972) (15,972) -
Fund balances - ending 51,009$ (1,255,705)$ (205,296)$ 1,050,409$
Budgeted Amounts
Attachment 1
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City of Ukiah, California
Financial Section: Supplementary Information Page | 97
City of Ukiah, California
General Capital Projects
Schedule of Revenues, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance with Final
Budget
REVENUES
Use of money and property -$ -$ (874)$ (874)$
Intergovernmental - 600,000 600,000 -
Total revenues - 600,000 599,126 (874)
EXPENDITURES
Capital outlay:
Public works 6,044,404 17,925,693 10,532,518 7,393,175
Total capital outlay 6,044,404 17,925,693 10,532,518 7,393,175
Total expenditures 6,044,404 17,925,693 10,532,518 7,393,175
Excess (deficiency) of revenues over expen (6,044,404) (17,325,693) (9,933,392) 7,392,301
Net change in fund balances (6,044,404) (17,325,693) (9,933,392) 7,392,301
Fund balances - beginning 15,573,351 15,573,351 15,573,351 -
Fund balances - ending 9,528,947$ (1,752,342)$ 5,639,959$ 7,392,301$
Budgeted Amounts
Attachment 1
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City of Ukiah, California
Financial Section: Supplementary Information Page | 98
City of Ukiah, California
Pension Debt Service Budgetary Comparison Schedule
Schedule of Revenues, Expenditures, and Changes in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance with Final
Budget
REVENUES
Use of money and property 37,592$ 37,592$ 15,443$ (22,149)$
Total revenues 37,592 37,592 15,443 (22,149)
EXPENDITURES
Current:
General government 10,955 10,955 11,145 (190)
Total current 10,955 10,955 11,145 (190)
Total expenditures 10,955 10,955 11,145 (190)
Excess (deficiency) of revenues over expen 26,637 26,637 4,298 (22,339)
OTHER FINANCING SOURCES (USES)
Transfers in 259,772 259,772 259,772 -
Total other financing sources (uses)259,772 259,772 259,772 -
Net change in fund balances 286,409 286,409 264,070 (22,339)
Fund balances - beginning 3,928,393 3,928,393 3,928,393 -
Fund balances - ending 4,214,802$ 4,214,802$ 4,192,463$ (22,339)$
Budgeted Amounts
Attachment 1
Page 128 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 99
Nonmajor Governmental Funds
SPECIAL REVENUE FUNDS
Special Revenue Fund The Special Revenue Fund is used to account for reserve amounts
being accumulated for special programs, projects and activities.
City Prop 172 Used to account for revenues received from allocation of Prop 172
monies for public safety.
Opioid Settlement Fund To account for the sources, uses, and balances of proceeds from
opioid settlement.
Museum Grant Fund The Museum Grant Fund is used to account for resources received
for the Grace Hudson Museum provided by grantors or other third-
party entities.
ARRC General Operating Fund The ARRC General Operating Fund is used to account for
resources and operating expenditures in support of the Alex
Rorabaugh Center.
Downtown Business Improvement The Downtown Business Improvement Fund is used to account for
resources accumulated for improvements to the downtown
business district, funded by business license fees and transferred to
the Ukiah Main Street Program as the administrative agency.
LMIHF Housing Asset Fund The Low- and Moderate-Income Housing Asset Fund is used to
account for resources associated with program income received
from low- and moderate-income housing assets. It contains
restricted monies that are the proceeds of properties purchased by
the Ukiah Redevelopment Agency (Agency) with affordable
housing set-aside funds and were transferred to the City of Ukiah,
as the Housing Successor to the former Agency, pursuant to Health
and Safety Code Section 34176(a).
Winter Special Events The Winter Special Events Fund is used to account for resources
and expenditures associated with winter events, such as the ice
rink.
Advanced Planning Fund to account for special or highly technical planning activities,
such as updates or revisions to the general plan or any of its
elements.
Special Recreation Events This fund accounts for resources that collected and used for
specific recreational and community entertainment events,
functions, and activities.
Gas Tax Fund The Gas Tax (HUTA) Fund is used to account for resources
received from highway user taxes (HUTA) and special street
funding from the state.
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City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 100
Signalization Fund The Signalization Fund is used to account for resources and
activities associated with traffic signalization in the City of Ukiah
pursuant to Government Code Section 66000 et. seq.
1998 STIP Augmentation Fund to account for street and right-of-way improvements with
special conditions.
SB 325 Reimbursement Fund The SB 325 Reimbursement Fund is used to account for resources
accumulated for improvements to streets and rights-of-way.
S.T.P. The Surface Transportation Program Fund is used to account for
resources accumulated for street and traffic safety improvements,
funded by the Mendocino Council of Governments.
Trans-Traffic Congest Relief The Trans-Traffic Congest Relief fund is used to account for
resources accumulated for improvements to address traffic
congestion in the City of Ukiah.
CDBG Program Income The Community Development Block Grant (CDBG) Fund is used
to account for resources accumulated and held resulting from
current and prior Community Development Block Grant activities.
HOME Program Income The HOME Program Income Fund is a special revenue fund used to
account for resources accumulated and held resulting from current
and prior HOME program Grant activities.
CASP Certification and Training This fund is to account for resources accumulated and used to train
City team members on CASP requirements.
Asset Seizure Fund The Asset Seizure fund is used to account for resources
accumulated from adjudicated asset seizures in which the City
participated.
Sup. Law Enforce. Svc. Fd. (SLESF) The Supplemental Law Enforcement Services Fund (SLESF) Fund
is used to account for special resources for police, provided by
funding through a State of California COPS Grant program.
Community-Based Transitional Housing
Program (CBTHP)
Fund to account for activities funded by resources from the
Community-Based Transitional Housing Program.
Asset Forfeiture 11470.2 H&S The Asset Forfeiture 11470.2 H&S Fund is used to account for
resources accumulated from adjudicated asset seizures in which
the City participated.
Special Revenue Police The AB 109 Special Revenue Police Fund is used to account for
resources available for police activities derived from state
subventions.
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City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 101
American Rescue This fund is to account for the receipt and use of federal funds
appropriated to the City by the federal government under the
American Rescue Act of 2023.
Transfer Station Fund The Transfer Station Fund is used to account for resources
accumulated from the activities of the City's solid waste transfer
station.
Solid Waste Mitigation Fund This fund is used to account for resources collected and used for
cleanup and abatement of public rights-of-way, City facilities, and
other facilities in the city resulting from improper solid waste
disposal, abandonment, or other deleterious activities.
CAPITAL PROJECT FUNDS
Equipment Reserve Fund The Equipment Reserve Fund is used to account for resources
accumulated for significant governmental capital acquisitions
related to vehicles and equipment.
Special Projects Reserve The Special Projects Reserve Fund is used to account for
resources accumulated for governmental special projects.
General Capital Projects Used to account for bond proceeds and other resources for street
and rights-of-way projects.
Park Development Fees Fund The Park Development Fees Fund is used to account for
resources being collected for the development or enhancement of
parklands in the City of Ukiah.
Anton Stadium Fund The Anton Stadium Fund is used to account for resources
accumulated for improvements to the stadium.
Observatory Park Fund The Observatory Park Fund is used to account for resources
accumulated for improvements to the park.
Playground & Park Amenities The Playground & Park Amenities Fund is used to account for
resources accumulated for improvements to City playgrounds
and other similar park amenities.
Swimming Pool Fund The Swimming Pool Fund is used to account for resources
accumulated for improvements to the City-owned pool.
Riverside Park Fund The Riverside Park Fund is used to account for resources
accumulated for improvements to the park.
Skate Park Fund The Skate Park Fund is used to account for resources
accumulated for improvements to the park.
Softball Complex Fund The Softball Complex Fund is used to account for resources
accumulated for improvements to the complex.
Attachment 1
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City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 102
Rail Trail Fund To account for activities related to and resources supporting the
City’s Rail Trail project.
DEBT SERVICE FUNDS
Debt Service Reserve LBR 2022 This fund is used to account for resources accumulated for debt
service of the lease revenue bonds issued in 2023.
PERMANENT FUNDS
Riparian Corridor Enhancement Permanent funds are those in which the principal resources
accounted for in the fund cannot be spent; rather, the proceeds of
earnings on those principal amounts may be used to support
activities and programs of the City. This fund accounts for
resources and activities related to mitigating development
impacts to riparian areas near the Redwood Business Park.
Attachment 1
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THIS PAGE INTENTIONALLY LEFT BLANK
Attachment 1
Page 133 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 104
City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
Special Revenue Prop 172
Opioid Settlement
Fund Museum Grant ARRC
Downtown Business
Improvement
LMIHF Housing
Asset
Winter Special
Events Advanced Planning
ASSETSCash and investments 14,248$ 175,857$ 72,406$ 21$ 10,974$ 3,582$ 1,956,880$ -$ 215,938$ Accounts receivable - 23,555 - - 780 - - - 350 Notes receivable - - - - - - 1,498,057 - - Interest receivable 18 354 99 - 36 3 2,687 - 275 Grants and subventions receivable - - - - - - - - 40,250 Land held for resale - - - - - - 2,435,114 - - Grants, contributions, and donations - - - - - - - - -
Total assets 14,266$ 199,766$ 72,505$ 21$ 11,790$ 3,585$ 5,892,738$ -$ 256,813$
LIABILITIESUnearned revenues -$ -$ -$ -$ -$ -$ -$ -$ -$ Accounts payable - - 11,320 - 4,575 3,571 - - - Accrued payroll liabilities - - - - 188 - - - - Due to other funds - - - - - - - 18,056 - Advance from other funds - - - - 36,601 - - 177,590 -
Total liabilities - - 11,320 - 41,364 3,571 - 195,646 -
DEFERRED INFLOWS OF RESOURCESUnavailable revenues - grants and subventions -$ -$ -$ -$ -$ -$ 97,995$ -$ -$
Total deferred inflows of resources - - - - - - 97,995 - -
Total liabilities and deferred inflows of resources - - 11,320 - 41,364 3,571 97,995 195,646 -
FUND BALANCES (DEFICITS)
Nonspendable:Riparian corridor management -$ -$ -$ -$ -$ -$ -$ -$ -$
Restricted:Capital projects - - - - - - - - - CDBG activities - - - - - - - - - Certifications and training - - - - - - - - - Clean-up and solid waste remdediation - - - - - - - - - Debt service reserve - - - - - - - - - Downtown business improvements - - - - - 14 - - - Governmental services - - - - - - - - - Housing activities - - - - - - 5,794,743 - - Opioid settlement - - 61,185 - - - - - - Project reserve 14,266 - - 21 - - - - - Public safety - 199,766 - - - - - - - Riparian corridor management - - - - - - - - - Special recreation events - - - - - - - - - Streets and rights-of-way - - - - - - - - -
Committed:Park development - - - - - - - - - Planning activities - - - - - - - - 256,813 Solid waste management - - - - - - - - -
Assigned:Capital projects - - - - - - - - - Equipment reserve - - - - - - - - - Park development - - - - - - - - - Project reserve - - - - - - - - - Unassigned - - - - (29,574) - - (195,646) -
Total fund balances (deficits)14,266$ 199,766$ 61,185$ 21$ (29,574)$ 14$ 5,794,743$ (195,646)$ 256,813$
Total liabilities and fund balances (deficits)14,266$ 199,766$ 72,505$ 21$ 11,790$ 3,585$ 5,892,738$ - $ 256,813$
(continued)
Special Revenue
Attachment 1
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City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 105
City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2023
Special Recreation
Events
Highway User Tax
(Gas Tax)Signalization
1998 STIP
Augmentation
SB325
Reimbursement S.T.P.
Trans-Traffic
Congest Relief
CDBG Program
Income
Home Program
Income
ASSETSCash and investments 54,793$ 555,247$ 375,990$ 12$ 88,250$ 186,758$ 66$ 170,119$ 246,621$ Accounts receivable - 102,298 - - - - - - - Notes receivable - - - - - - - 449,183 8,579,603 Interest receivable 77 763 516 - 126 258 5 399 350 Grants and subventions receivable - - - - - - - 66,233 - Land held for resale - - - - - - - - - Grants, contributions, and donations - - - - - - - 11,334 -
Total assets 54,870$ 658,308$ 376,506$ 12$ 88,376$ 187,016$ 71$ 697,268$ 8,826,574$
LIABILITIESUnearned revenues 8,750$ -$ -$ -$ -$ -$ -$ -$ -$ Accounts payable 320 30,395 - - - - - 2,220 - Accrued payroll liabilities - - - - - - - - - Due to other funds - - - - - - - - - Advance from other funds - - - - - - - - -
Total liabilities 9,070 30,395 - - - - - 2,220 -
DEFERRED INFLOWS OF RESOURCESUnavailable revenues - grants and subventions -$ -$ -$ -$ -$ -$ -$ 76,377$ 1,300,129$
Total deferred inflows of resources - - - - - - - - 1,300,129
Total liabilities and deferred inflows of resources 9,070 30,395 - - - - - 78,597 1,300,129
FUND BALANCES (DEFICITS)
Nonspendable:Riparian corridor management -$ -$ -$ -$ -$ -$ -$ -$ -$
Restricted:Capital projects - - - - - - - - - CDBG activities - - - - - - - 618,671 - Certifications and training - - - - - - - - - Clean-up and solid waste remdediation - - - - - - - - - Debt service reserve - - - - - - - - - Downtown business improvements - - - - - - - - - Governmental services - - - - - - - - - Housing activities - - - - - - - - 7,526,445 Opioid settlement - - - - - - - - - Project reserve - - - - - - - - - Public safety - - - - - - - - - Riparian corridor management - - - - - - - - - Special recreation events 45,800 - - - - - - - - Streets and rights-of-way - 627,913 376,506 12 88,376 187,016 71 - -
Committed:Park development - - - - - - - - - Planning activities - - - - - - - - - Solid waste management - - - - - - - - -
Assigned:Capital projects - - - - - - - - - Equipment reserve - - - - - - - - - Park development - - - - - - - - - Project reserve - - - - - - - - - Unassigned - - - - - - - - -
Total fund balances (deficits)45,800$ 627,913$ 376,506$ 12$ 88,376$ 187,016$ 71$ 618,671$ 7,526,445$
Total liabilities and fund balances (deficits)54,870$ 658,308$ 376,506$ 12$ 88,376$ 187,016$ 71$ 697,268$ 8,826,574$
(continued)
Special Revenue
Attachment 1
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City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 106
City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2023
CASP Certification
and Training Asset Seizure
Supplemental Law
Enforcement
Community-Based
Transitional Housing
Asset Forfeiture
11470.2 H&S F
Special Revenue -
Police
American Rescue
Fund Transfer Station
Solid Waste
Mitigation Fund
ASSETSCash and investments 50,770$ 68,512$ 234,430$ 37,115$ 59,326$ 1,058$ 1,485,187$ 2,241$ 36,023$ Accounts receivable - - 4,991 - - 31,250 - 33,623 - Notes receivable - - - - - - - - - Interest receivable 70 93 333 60 81 173 2,628 620 89 Grants and subventions receivable - - - - - - - - - Land held for resale - - - - - - - - - Grants, contributions, and donations - - - - - - - - -
Total assets 50,840$ 68,605$ 239,754$ 37,175$ 59,407$ 32,481$ 1,487,815$ 36,484$ 36,112$
LIABILITIESUnearned revenues -$ -$ -$ -$ -$ -$ -$ -$ -$ Accounts payable - 1,500 - - - - - - - Accrued payroll liabilities - - 2,097 3,773 - - - - 548 Due to other funds - - - - - - - - - Advance from other funds - - - - - - - - -
Total liabilities - 1,500 2,097 3,773 - - - - 548
DEFERRED INFLOWS OF RESOURCESUnavailable revenues - grants and subventions -$ -$ -$ -$ -$ -$ -$ -$ -$
Total deferred inflows of resources - - - - - - - - -
Total liabilities and deferred inflows of resources - 1,500 2,097 3,773 - - - - 548
FUND BALANCES (DEFICITS)
Nonspendable:Riparian corridor management -$ -$ -$ -$ -$ -$ -$ -$ -$
Restricted:Capital projects - - - - - - - - - CDBG activities - - - - - - - - - Certifications and training 50,840 - - - - - - - - Clean-up and solid waste remdediation - - - - - - - - 35,564 Debt service reserve - - - - - - - - - Downtown business improvements - - - - - - - - - Governmental services - - - - - - 1,487,815 - - Housing activities - - - - - - - - - Opioid settlement - - - - - - - - - Project reserve - - - - - - - - - Public safety - 67,105 237,657 33,402 59,407 32,481 - - - Riparian corridor management - - - - - - - - - Special recreation events - - - - - - - - - Streets and rights-of-way - - - - - - - - -
Committed:Park development - - - - - - - - - Planning activities - - - - - - - - - Solid waste management - - - - - - - 36,484 -
Assigned:Capital projects - - - - - - - - - Equipment reserve - - - - - - - - - Park development - - - - - - - - - Project reserve - - - - - - - - - Unassigned - - - - - - - - -
Total fund balances (deficits)50,840$ 67,105$ 237,657$ 33,402$ 59,407$ 32,481$ 1,487,815$ 36,484$ 35,564$
Total liabilities and fund balances (deficits)50,840$ 68,605$ 239,754$ 37,175$ 59,407$ 32,481$ 1,487,815$ 36,484$ 36,112$
(continued)
Special Revenue
Attachment 1
Page 136 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 107
City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2023
Equipment Reserve
Special Projects
Reserve
Park Development
Fees Anton Stadium Observatory Park
Playground & Park
Amenities Swimming Pool Riverside Park Skate Park
ASSETSCash and investments 375,187$ 1,227,130$ 170,101$ 11,366$ 37,450$ 55,525$ 4,361$ 10$ 5$ Accounts receivable - - - - - - - - - Notes receivable - - - - - - - - - Interest receivable 518 1,760 45 15 4 4 1 55 - Grants and subventions receivable - - - - - 177,952 - 47,218 - Land held for resale - - - - - - - - - Grants, contributions, and donations - - - - - - - - -
Total assets 375,705$ 1,228,890$ 170,146$ 11,381$ 37,454$ 233,481$ 4,362$ 47,283$ 5$
LIABILITIESUnearned revenues -$ -$ -$ -$ -$ -$ -$ -$ -$ Accounts payable - - 1,833 - - 223,937 - - - Accrued payroll liabilities - - - - - - - - - Due to other funds - - - - - - - 27,005 - Advance from other funds - - - - - - - - -
Total liabilities - - 1,833 - - 223,937 - 27,005 -
DEFERRED INFLOWS OF RESOURCESUnavailable revenues - grants and subventions -$ -$ -$ -$ -$ 177,952$ -$ -$ -$
Total deferred inflows of resources - - - - - - - - -
Total liabilities and deferred inflows of resources - - 1,833 - - 401,889 - 27,005 -
FUND BALANCES (DEFICITS)
Nonspendable:Riparian corridor management -$ -$ -$ -$ -$ -$ -$ -$ -$
Restricted:Capital projects - - - - - - 4,362 - - CDBG activities - - - - - - - - - Certifications and training - - - - - - - - - Clean-up and solid waste remdediation - - - - - - - - - Debt service reserve - - - - - - - - - Downtown business improvements - - - - - - - - - Governmental services - - - - - - - - - Housing activities - - - - - - - - - Opioid settlement - - - - - - - - - Project reserve - - - - - - - - - Public safety - - - - - - - - - Riparian corridor management - - - - - - - - - Special recreation events - - - - - - - - - Streets and rights-of-way - - - - - - - - -
Committed:Park development - - 168,313 - - - - - - Planning activities - - - - - - - - - Solid waste management - - - - - - - - -
Assigned:Capital projects - - - 11,381 37,454 - - - 5 Equipment reserve 375,705 - - - - - - - - Park development - - - - - - - 20,278 - Project reserve - 1,228,890 - - - - - - - Unassigned - - - - - (168,408) - - -
Total fund balances (deficits)375,705$ 1,228,890$ 168,313$ 11,381$ 37,454$ (168,408)$ 4,362$ 20,278$ 5$
Total liabilities and fund balances (deficits)375,705$ 1,228,890$ 170,146$ 11,381$ 37,454$ 233,481$ 4,362$ 47,283$ 5$
(continued)
Capital Projects
Attachment 1
Page 137 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 108
City of Ukiah, California
Combining Balance Sheet
Nonmajor Governmental Funds (cont.)
June 30, 2023
Debt Service Permanent
Softball Complex Rail Trail
Debt Service
Reserve 2022 LRB
Riparian Corridor
Enhancement
Total Nonmajor
Governmental
Funds
ASSETSCash and investments 6,763$ -$ 2,449,433$ 144,410$ 10,584,165$ Accounts receivable - - - - 196,847 Notes receivable - - - - 10,526,843 Interest receivable 10 - 71 198 12,794 Grants and subventions receivable - 483,622 - - 815,275 Land held for resale - - - - 2,435,114 Grants, contributions, and donations - - - - 11,334
Total assets 6,773$ 483,622$ 2,449,504$ 144,608$ 24,582,372$
LIABILITIESUnearned revenues -$ -$ -$ -$ 8,750$ Accounts payable - - - - 279,671 Accrued payroll liabilities - - - - 6,606 Due to other funds - 205,100 - - 250,161 Advance from other funds - 300,359 - - 514,550
Total liabilities - 505,459 - - 1,059,738
DEFERRED INFLOWS OF RESOURCESUnavailable revenues - grants and subventions -$ 483,622$ -$ -$ 2,136,075$
Total deferred inflows of resources - - - - 2,136,075
Total liabilities and deferred inflows of resources - 989,081 - - 3,195,813
FUND BALANCES (DEFICITS)
Nonspendable:Riparian corridor management -$ -$ -$ 137,576$ 137,576$
Restricted:Capital projects - - - - 4,362 CDBG activities - - - - 618,671 Certifications and training - - - - 50,840 Clean-up and solid waste remdediation - - - - 35,564 Debt service reserve - - 2,449,504 - 2,449,504 Downtown business improvements - - - - 14 Governmental services - - - - 1,487,815 Housing activities - - - - 13,321,188 Opioid settlement - - - - 61,185 Project reserve - - - - 14,287 Public safety - - - - 629,818 Riparian corridor management - - - 7,032 7,032 Special recreation events - - - - 45,800 Streets and rights-of-way - - - - 1,279,894
Committed:Park development - - - - 168,313 Planning activities - - - - 256,813 Solid waste management - - - - 36,484
Assigned:Capital projects 6,773 - - - 55,613 Equipment reserve - - - - 375,705 Park development - - - - 20,278 Project reserve - - - - 1,228,890 Unassigned - (505,459) - - (899,087)
Total fund balances (deficits)6,773$ (505,459)$ 2,449,504$ 144,608$ 21,386,559$
Total liabilities and fund balances (deficits)6,773$ 483,622$ 2,449,504$ 144,608$ 24,582,372$
Capital Projects
Attachment 1
Page 138 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 109
City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance
Nonmajor Governmental Funds
Year Ended June 30, 2023
Special Revenue Prop 172
Opioid Settlement
Fund Museum Grant ARRC
Downtown Business
Improvement
LMIHF Housing
Asset
Winter Special
Events Advanced Planning
REVENUESBusiness license tax -$ -$ -$ -$ -$ 21,431$ -$ -$ -$ Charges for service - - - - - - - 142,870 109,212 Grants, contributions, and donations - - - - - - - - - Use of money and property 46 993 395 - 73,526 15 49,667 15 544 Intergovernmental - 118,222 72,110 - - - - - 84,149 Interest, rent, and concessions - - - 1 - - - - - Miscellaneous - - - - 20,004 - - - -
Total revenues 46 119,215 72,505 -$ 93,530 21,446 49,667 142,885 193,905
EXPENDITURES
Current:General government - - - - 47 - - - - Public safety - - 11,320 - - - - - - Housing and community development - - - - - - - - 217,457 Public works - - - - - - - - - Parks, buildings, and grounds - - - - - - - - - Recreation and culture - - - - 85,539 - - 160,962 - Economic development and redevelopment - - - - - 23,289 - - -
Debt service:Interest - 6,961 - - - - - - - Principal - 31,921 - - - - - - -
Capital outlay:Public works - - - - - - - - - Parks, buildings, and grounds - - - - - - - - - Recreation and culture - - - - - - - - -
Total expenditures - 38,882 11,320 - 85,586 23,289 - 160,962 217,457
Excess (deficiency) of revenues over expenditures 46 80,333 61,185 1 7,944 (1,843) 49,667 (18,077) (23,552)
OTHER FINANCING SOURCES (USES)Transfers in - - - - - 1,857 - - - Transfers out - (81,518) - (261) - - - - -
Total other financing sources (uses)- (81,518) - (261) - 1,857 - - -
Net change in fund balances 46 (1,185) 61,185 (260) 7,944 14 49,667 (18,077) (23,552) Fund balances - beginning 14,220 200,951 - 281 (37,518) - 5,745,076 (177,569) 280,365
Fund balances - ending 14,266$ 199,766$ 61,185$ 21$ (29,574)$ 14$ 5,794,743$ (195,646)$ 256,813$
(Continued)
Special Revenue
Attachment 1
Page 139 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 110
City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance
Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2023
Special Recreation
Events
Highway User Tax
(Gas Tax)Signalization
1998 STIP
Augmentation
SB325
Reimbursement S.T.P.
Trans-Traffic
Congest Relief
CDBG Program
Income
Home Program
Income
REVENUESBusiness license tax -$ -$ -$ -$ -$ -$ -$ -$ -$ Charges for service 34,496 - - - - - - - - Grants, contributions, and donations 22,855 - - - - - - 22,597 - Use of money and property 181 3,108 1,270 (4) 296 632 14 63,485 898 Intergovernmental - 799,191 - - - - - 423,141 - Interest, rent, and concessions - - - - - - - - - Miscellaneous - - - - - - - - -
Total revenues 57,532 802,299 1,270 (4) 296 632 14 509,223 898
EXPENDITURES
Current:General government - - - - - 149 - - - Public safety - - - - - - - - - Housing and community development - - - - - - - 191,469 3,338 Public works - 51,841 597 - 7,952 - 61 - - Parks, buildings, and grounds - - - - - - - - - Recreation and culture 56,849 - - - - - - - - Economic development and redevelopment - - - - - - - - -
Debt service:Interest - - - - - - - - - Principal - - - - - - - - -
Capital outlay:Public works - - - - - 638 - - - Parks, buildings, and grounds - - - - - - - - - Recreation and culture - - - - - - - - -
Total expenditures 56,849 51,841 597 - 7,952 787 61 191,469 3,338
Excess (deficiency) of revenues over expenditures 683 750,458 673 (4) (7,656) (155) (47) 317,754 (2,440)
OTHER FINANCING SOURCES (USES)Transfers in - - - - - - - - - Transfers out - (4,000) - - - - - (104,230) -
Total other financing sources (uses)- (4,000) - - - - - (104,230) -
Net change in fund balances 683 746,458 673 (4) (7,656) (155) (47) 213,524 (2,440) Fund balances - beginning 45,117 (118,545) 375,833 16 96,032 187,171 118 405,147 7,528,885
Fund balances - ending 45,800$ 627,913$ 376,506$ 12$ 88,376$ 187,016$ 71$ 618,671$ 7,526,445$
(Continued)
Special Revenue
Attachment 1
Page 140 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 111
City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance
Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2023
CASP Certification
and Training Asset Seizure
Supplemental Law
Enforcement
Community-Based
Transitional Housing
Asset Forfeiture
11470.2 H&S F
Special Revenue -
Police
American Rescue
Fund Transfer Station
Solid Waste
Mitigation Fund
REVENUESBusiness license tax -$ -$ -$ -$ -$ -$ -$ -$ -$ Charges for service - - - - - - - - 54,124 Grants, contributions, and donations - - - - - - - - - Use of money and property 170 175 984 (217) 197 552 6,588 385,191 382 Intergovernmental 1,559 10,225 155,629 - - 156,250 1,913,172 - 21,384 Interest, rent, and concessions - - - - - - - - - Miscellaneous - - - - - - - - -
Total revenues 1,729 10,400 156,613 (217) 197 156,802 1,919,760 385,191 75,890
EXPENDITURES
Current:General government - - - - - - 3,001 - 192 Public safety - 32,244 124,110 205,225 1,685 102 - - - Housing and community development 2,500 - - - - - - - - Public works - - - - - - - 226 19,417 Parks, buildings, and grounds - - - - - - - - - Recreation and culture - - - - - - - - - Economic development and redevelopment - - - - - - - - -
Debt service:Interest - - 4,734 7,639 - - - - - Principal - - 3,202 5,167 - - - - -
Capital outlay:Public works - - - - - - - - - Parks, buildings, and grounds - - - - - - - - - Recreation and culture - - - - - - - - -
Total expenditures 2,500 32,244 132,046 218,031 1,685 102 3,001 226 19,609
Excess (deficiency) of revenues over expenditures (771) (21,844) 24,567 (218,248) (1,488) 156,700 1,916,759 384,965 56,281
OTHER FINANCING SOURCES (USES)Transfers in - - - - - - - - - Transfers out - - (1,548) (2,525) - (125,000) (400,000) (835,000) -
Total other financing sources (uses)- - (1,548) (2,525) - (125,000) (400,000) (835,000) -
Net change in fund balances (771) (21,844) 23,019 (220,773) (1,488) 31,700 1,516,759 (450,035) 56,281 Fund balances - beginning 51,611 88,949 214,638 254,175 60,895 781 (28,944) 486,519 (20,717)
Fund balances - ending 50,840$ 67,105$ 237,657$ 33,402$ 59,407$ 32,481$ 1,487,815$ 36,484$ 35,564$
(Continued)
Special Revenue
Attachment 1
Page 141 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 112
City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance
Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2023
Equipment Reserve
Special Projects
Reserve
Park Development
Fees Anton Stadium Observatory Park
Playground & Park
Amenities Swimming Pool Riverside Park Skate Park
REVENUESBusiness license tax -$ -$ -$ -$ -$ -$ -$ -$ -$ Charges for service - - - - - - - - - Grants, contributions, and donations - - 1,205 - - - - - - Use of money and property 1,276 5,071 104 38 9 8 - 176 (21) Intergovernmental - - - - - - 3,778 84,248 - Interest, rent, and concessions - - - - - - - - - Miscellaneous - - - - - - - - -
Total revenues 1,276 5,071 1,309 38 9 8 3,778 84,424 (21)
EXPENDITURES
Current:General government 600 1,101 - - - - - - - Public safety - - - - - - - - - Housing and community development - - - - - - - - - Public works - - - - - - - - - Parks, buildings, and grounds - - 1,246 - - - - - - Recreation and culture - 584 2,814 - - - - - - Economic development and redevelopment - - - - - - - - -
Debt service:Interest - - - - - - - - - Principal - - - - - - - - -
Capital outlay:Public works - - - - - - - - - Parks, buildings, and grounds - - 1,833 - - - - - - Recreation and culture - - - - - 224,064 - 23,474 -
Total expenditures 600 1,685 5,893 - - 224,064 - 23,474 -
Excess (deficiency) of revenues over expenditures 676 3,386 (4,584) 38 9 (224,056) 3,778 60,950 (21)
OTHER FINANCING SOURCES (USES)Transfers in - 402,400 136,250 - 35,000 53,000 - - 10 Transfers out - (50,000) - - - - - - (11,721)
Total other financing sources (uses)- 352,400 136,250 - 35,000 53,000 - - (11,711)
Net change in fund balances 676 355,786 131,666 38 35,009 (171,056) 3,778 60,950 (11,732) Fund balances - beginning 375,029 873,104 36,647 11,343 2,445 2,648 584 (40,672) 11,737
Fund balances - ending 375,705$ 1,228,890$ 168,313$ 11,381$ 37,454$ (168,408)$ 4,362$ 20,278$ 5$
(Continued)
Capital Projects
Attachment 1
Page 142 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Nonmajor Funds Page | 113
City of Ukiah, California
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance
Nonmajor Governmental Funds (cont.)
Year Ended June 30, 2023
Debt Service Permanent
Softball Complex Rail Trail
Debt Service
Reserve 2022 LRB
Riparian Corridor
Enhancement
Total Nonmajor
Governmental
Funds
REVENUESBusiness license tax -$ -$ -$ -$ 21,431$ Charges for service - - - - 340,702 Grants, contributions, and donations - - - - 46,657 Use of money and property 22 - 271 486 596,543 Intergovernmental - - - - 3,843,058 Interest, rent, and concessions - - - - 1 Miscellaneous - - - - 20,004
Total revenues 22 - 271 486 4,868,396
EXPENDITURES
Current:General government - 195 1,495 - 6,780 Public safety - - - - 374,686 Housing and community development - - - - 414,764 Public works - - - - 80,094 Parks, buildings, and grounds - - - 228 1,474 Recreation and culture - - - - 306,748 Economic development and redevelopment - - - - 23,289
Debt service:Interest - - - - 19,334 Principal - - - - 40,290
Capital outlay:Public works - 176,546 - - 177,184 Parks, buildings, and grounds - - - - 1,833 Recreation and culture - - - - 247,538
Total expenditures - 176,741 1,495 228 1,694,014
Excess (deficiency) of revenues over expenditures 22 (176,741) (1,224) 258 3,174,382
OTHER FINANCING SOURCES (USES)Transfers in - - - - 628,517 Transfers out - - - - (1,615,803)
Total other financing sources (uses)- - - - (987,286)
Net change in fund balances 22 (176,741) (1,224) 258 2,187,096 Fund balances - beginning 6,751 (328,718) 2,450,728 144,350 19,199,463
Fund balances - ending 6,773$ (505,459)$ 2,449,504$ 144,608$ 21,386,559$
Capital Projects
Attachment 1
Page 143 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 114
Governmental Fund Budget Comparisons
City of Ukiah, California
Prop 172
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 648 648 993 345
Intergovernmental 109,441 109,441 118,222 8,781
Miscellaneous - - - -
Total revenues 110,089 110,089 119,215 9,126
EXPENDITURES
Current:
General government - - - -
Public safety 15,000 15,000 - 15,000
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 15,000 15,000 - 15,000
Debt service:
Interest 6,961 6,961 6,961 -
Principal 31,921 31,921 31,921 -
Total debt service 38,882 38,882 38,882 -
Capital outlay:
Public safety 30,100 30,100 - 30,100
Public works - - - -
Total capital outlay 30,100 30,100 - 30,100
Total expenditures 83,982 83,982 38,882 45,100
Excess (deficiency) of revenues over expenditures 26,107 26,107 80,333 54,226
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (70,000) (70,000) (81,518) (11,518)
Total other financing sources (uses)(70,000) (70,000) (81,518) (11,518)
Net change in fund balances (43,893) (43,893) (1,185) 42,708
Fund balances - beginning 200,951 200,951 200,951 -
Fund balances - ending 157,058$ 157,058$ 199,766$ 42,708$
Prop 172
Attachment 1
Page 144 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 115
City of Ukiah, California
Opioid Settlement Fund
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property - - 395 395
Intergovernmental - - 72,110 72,110
Miscellaneous - - - -
Total revenues - - 72,505 72,505
EXPENDITURES
Current:
General government - - - -
Public safety - 50,000 11,320 38,680
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current - 50,000 11,320 38,680
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - 50,000 11,320 38,680
Excess (deficiency) of revenues over expenditures - (50,000) 61,185 111,185
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances - (50,000) 61,185 111,185
Fund balances - beginning - - - -
Fund balances - ending -$ (50,000)$ 61,185$ 111,185$
Opioid Settlement Fund
Attachment 1
Page 145 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 116
City of Ukiah, California
ARRC
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 64,000 64,000 73,526 9,526
Intergovernmental - - - -
Miscellaneous 20,000 20,000 20,004 4
Total revenues 84,000 84,000 93,530 9,530
EXPENDITURES
Current:
General government - 47 47 -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture 69,594 79,547 85,539 (5,992)
Economic development and redevelopment - - - -
Total current 69,594 79,594 85,586 (5,992)
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 69,594 79,594 85,586 (5,992)
Excess (deficiency) of revenues over expenditures 14,406 4,406 7,944 3,538
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances 14,406 4,406 7,944 3,538
Fund balances - beginning (37,518) (37,518) (37,518) -
Fund balances - ending (23,112)$ (33,112)$ (29,574)$ 3,538$
ARRC
Attachment 1
Page 146 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 117
City of Ukiah, California
Downtown Business Improvement
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax 25,500$ 25,500$ 21,431$ (4,069)$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property - - 15 15
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 25,500 25,500 21,446 (4,054)
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment 28,462 28,462 23,289 5,173
Total current 28,462 28,462 23,289 5,173
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 28,462 28,462 23,289 5,173
Excess (deficiency) of revenues over expenditures (2,962) (2,962) (1,843) 1,119
OTHER FINANCING SOURCES (USES)
Transfers in 21,000 21,000 1,857 (19,143)
Transfers out - - - -
Total other financing sources (uses)21,000 21,000 1,857 (19,143)
Net change in fund balances 18,038 18,038 14 (18,024)
Fund balances - beginning - - - -
Fund balances - ending 18,038$ 18,038$ 14$ (18,024)$
Downtown Business Improvement
Attachment 1
Page 147 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 118
City of Ukiah, California
Low-Mod Income Housing Fund (LMIHF)
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 73,770 73,770 49,667 (24,103)
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 73,770 73,770 49,667 (24,103)
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development 1,620,000 1,620,000 - 1,620,000
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 1,620,000 1,620,000 - 1,620,000
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 1,620,000 1,620,000 - 1,620,000
Excess (deficiency) of revenues over expenditures (1,546,230) (1,546,230) 49,667 1,595,897
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances (1,546,230) (1,546,230) 49,667 1,595,897
Fund balances - beginning 5,745,076 5,745,076 5,745,076 -
Fund balances - ending 4,198,846$ 4,198,846$ 5,794,743$ 1,595,897$
LMIHF Housing Asset
Attachment 1
Page 148 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 119
City of Ukiah, California
Winter Special Events
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service 180,000 180,000 142,870 (37,130)
Grants, contributions, and donations - - - -
Use of money and property - - 15 15
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 180,000 180,000 142,885 (37,115)
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture 92,156 169,156 160,962 8,194
Economic development and redevelopment - - - -
Total current 92,156 169,156 160,962 8,194
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 92,156 169,156 160,962 8,194
Excess (deficiency) of revenues over expenditures 87,844 10,844 (18,077) (28,921)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances 87,844 10,844 (18,077) (28,921)
Fund balances - beginning (177,569) (177,569) (177,569) -
Fund balances - ending (89,725)$ (166,725)$ (195,646)$ (28,921)$
Winter Special Events
Attachment 1
Page 149 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 120
City of Ukiah, California
Advanced Planning
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service 40,000 40,000 109,212 69,212
Grants, contributions, and donations - - - -
Use of money and property 1,506 1,506 544 (962)
Intergovernmental 117,750 117,750 84,149 (33,601)
Miscellaneous - - - -
Total revenues 159,256 159,256 193,905 34,649
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development 152,411 407,444 217,457 189,987
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 152,411 407,444 217,457 189,987
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 152,411 407,444 217,457 189,987
Excess (deficiency) of revenues over expenditures 6,845 (248,188) (23,552) 224,636
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances 6,845 (248,188) (23,552) 224,636
Fund balances - beginning 280,365 280,365 280,365 -
Fund balances - ending 287,210$ 32,177$ 256,813$ 224,636$
Advanced Planning
Attachment 1
Page 150 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 121
City of Ukiah, California
Special Recreation Events
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - 20,000 34,496 14,496
Grants, contributions, and donations - 20,000 22,855 2,855
Use of money and property - - 181 181
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues - 40,000 57,532 17,532
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - 40,000 56,849 (16,849)
Economic development and redevelopment - - - -
Total current - 40,000 56,849 (16,849)
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - 40,000 56,849 (16,849)
Excess (deficiency) of revenues over expenditures - - 683 683
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances - - 683 683
Fund balances - beginning 45,117 45,117 45,117 -
Fund balances - ending 45,117$ 45,117$ 45,800$ 683$
Special Recreation Events
Attachment 1
Page 151 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 122
City of Ukiah, California
Highway User Tax (Gas Tax)
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property - - 3,108 3,108
Intergovernmental 845,318 845,318 799,191 (46,127)
Miscellaneous - - - -
Total revenues 845,318 845,318 802,299 (43,019)
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 65,572 65,572 51,841 13,731
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 65,572 65,572 51,841 13,731
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 65,572 65,572 51,841 13,731
Excess (deficiency) of revenues over expenditures 779,746 779,746 750,458 (29,288)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (4,000) (4,000) (4,000) -
Total other financing sources (uses)(4,000) (4,000) (4,000) -
Net change in fund balances 775,746 775,746 746,458 (29,288)
Fund balances - beginning (118,545) (118,545) (118,545) -
Fund balances - ending 657,201$ 657,201$ 627,913$ (29,288)$
Highway User Tax (Gas Tax)
Attachment 1
Page 152 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 123
City of Ukiah, California
Signalization
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 2,292 2,292 1,270 (1,022)
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 2,292 2,292 1,270 (1,022)
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 585 585 597 (12)
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 585 585 597 (12)
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 585 585 597 (12)
Excess (deficiency) of revenues over expenditures 1,707 1,707 673 (1,034)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances 1,707 1,707 673 (1,034)
Fund balances - beginning 375,833 375,833 375,833 -
Fund balances - ending 377,540$ 377,540$ 376,506$ (1,034)$
Signalization
Attachment 1
Page 153 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 124
City of Ukiah, California
SB 325 Reimbursement
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 620 620 296 (324)
Intergovernmental 40,000 40,000 - (40,000)
Miscellaneous - - - -
Total revenues 40,620 40,620 296 (40,324)
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 47,846 47,846 7,952 39,894
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 47,846 47,846 7,952 39,894
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 47,846 47,846 7,952 39,894
Excess (deficiency) of revenues over expenditures (7,226) (7,226) (7,656) (430)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances (7,226) (7,226) (7,656) (430)
Fund balances - beginning 96,032 96,032 96,032 -
Fund balances - ending 88,806$ 88,806$ 88,376$ (430)$
SB325 Reimbursement
Attachment 1
Page 154 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 125
City of Ukiah, California
S.T.P.
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 572 572 632 60
Intergovernmental 993,489 993,489 - (993,489)
Miscellaneous - - - -
Total revenues 994,061 994,061 632 (993,429)
EXPENDITURES
Current:
General government 146 146 149 (3)
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 146 146 149 (3)
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works 300,000 308,376 638 307,738
Total capital outlay 300,000 308,376 638 307,738
Total expenditures 300,146 308,522 787 307,735
Excess (deficiency) of revenues over expenditures 693,915 685,539 (155) (685,694)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances 693,915 685,539 (155) (685,694)
Fund balances - beginning 187,171 187,171 187,171 -
Fund balances - ending 881,086$ 872,710$ 187,016$ (685,694)$
S.T.P.
Attachment 1
Page 155 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 126
City of Ukiah, California
Trans-Traffic Congestion Relief
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 236 236 14 (222)
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 236 236 14 (222)
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 60 60 61 (1)
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 60 60 61 (1)
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 60 60 61 (1)
Excess (deficiency) of revenues over expenditures 176 176 (47) (223)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances 176 176 (47) (223)
Fund balances - beginning 118 118 118 -
Fund balances - ending 294$ 294$ 71$ (223)$
Trans-Traffic Congest Relief
Attachment 1
Page 156 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 127
City of Ukiah, California
CDBG Program Income
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - 22,597 22,597
Use of money and property 23,701 23,701 63,485 39,784
Intergovernmental 920,574 920,574 423,141 (497,433)
Miscellaneous - - - -
Total revenues 944,275 944,275 509,223 (435,052)
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development 451,639 576,317 191,469 384,848
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - 5,500 - 5,500
Total current 451,639 581,817 191,469 390,348
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 451,639 581,817 191,469 390,348
Excess (deficiency) of revenues over expenditures 492,636 362,458 317,754 (44,704)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (120,845) (120,845) (104,230) 16,615
Total other financing sources (uses)(120,845) (120,845) (104,230) 16,615
Net change in fund balances 371,791 241,613 213,524 (28,089)
Fund balances - beginning 405,147 405,147 405,147 -
Fund balances - ending 776,938$ 646,760$ 618,671$ (28,089)$
CDBG Program Income
Attachment 1
Page 157 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 128
City of Ukiah, California
HOME Program Income
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 191 191 898 707
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 191 191 898 707
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development - 462,500 3,338 459,162
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current - 462,500 3,338 459,162
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures - 462,500 3,338 459,162
Excess (deficiency) of revenues over expenditures 191 (462,309) (2,440) 459,869
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances 191 (462,309) (2,440) 459,869
Fund balances - beginning 7,528,885 7,528,885 7,528,885 -
Fund balances - ending 7,529,076$ 7,066,576$ 7,526,445$ 459,869$
Home Program Income
Attachment 1
Page 158 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 129
City of Ukiah, California
CASP Certification and Training
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 285 285 170 (115)
Intergovernmental 5,000 5,000 1,559 (3,441)
Miscellaneous - - - -
Total revenues 5,285 5,285 1,729 (3,556)
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development 6,000 6,000 2,500 3,500
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 6,000 6,000 2,500 3,500
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 6,000 6,000 2,500 3,500
Excess (deficiency) of revenues over expenditures (715) (715) (771) (56)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances (715) (715) (771) (56)
Fund balances - beginning 51,611 51,611 51,611 -
Fund balances - ending 50,896$ 50,896$ 50,840$ (56)$
CASP Certification and Training
Attachment 1
Page 159 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 130
City of Ukiah, California
Asset Seizure
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 350 350 175 (175)
Intergovernmental 45,000 45,000 10,225 (34,775)
Miscellaneous - - - -
Total revenues 45,350 45,350 10,400 (34,950)
EXPENDITURES
Current:
General government - - - -
Public safety 53,500 60,837 32,244 28,593
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 53,500 60,837 32,244 28,593
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 53,500 60,837 32,244 28,593
Excess (deficiency) of revenues over expenditures (8,150) (15,487) (21,844) (6,357)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances (8,150) (15,487) (21,844) (6,357)
Fund balances - beginning 88,949 88,949 88,949 -
Fund balances - ending 80,799$ 73,462$ 67,105$ (6,357)$
Asset Seizure
Attachment 1
Page 160 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 131
City of Ukiah, California
Supplemental Law Enforcement (SLESF)
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 1,087 1,087 984 (103)
Intergovernmental 140,454 140,454 155,629 15,175
Miscellaneous - - - -
Total revenues 141,541 141,541 156,613 15,072
EXPENDITURES
Current:
General government - - - -
Public safety 121,846 121,846 124,110 (2,264)
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 121,846 121,846 124,110 (2,264)
Debt service:
Interest 4,734 4,734 4,734 -
Principal 3,202 3,202 3,202 -
Total debt service 7,936 7,936 7,936 -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 129,782 129,782 132,046 (2,264)
Excess (deficiency) of revenues over expenditures 11,759 11,759 24,567 12,808
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (1,548) (1,548) (1,548) -
Total other financing sources (uses)(1,548) (1,548) (1,548) -
Net change in fund balances 10,211 10,211 23,019 12,808
Fund balances - beginning 214,638 214,638 214,638 -
Fund balances - ending 224,849$ 224,849$ 237,657$ 12,808$
Supplemental Law Enforcement
Attachment 1
Page 161 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 132
City of Ukiah, California
Community-Based Transitional Housing
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 2,375 2,375 (217) (2,592)
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 2,375 2,375 (217) (2,592)
EXPENDITURES
Current:
General government - - - -
Public safety 207,523 207,523 205,225 2,298
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 207,523 207,523 205,225 2,298
Debt service:
Interest 7,639 7,639 7,639 -
Principal 5,167 5,167 5,167 -
Total debt service 12,806 12,806 12,806 -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 220,329 220,329 218,031 2,298
Excess (deficiency) of revenues over expenditures (217,954) (217,954) (218,248) (294)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (2,525) (2,525) (2,525) -
Total other financing sources (uses)(2,525) (2,525) (2,525) -
Net change in fund balances (220,479) (220,479) (220,773) (294)
Fund balances - beginning 254,175 254,175 254,175 -
Fund balances - ending 33,696$ 33,696$ 33,402$ (294)$
Community-Based Transitional Housing
Attachment 1
Page 162 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 133
City of Ukiah, California
Asset Forfeiture 11470.2 H&S
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 371 371 197 (174)
Intergovernmental 31,250 31,250 - (31,250)
Miscellaneous - - - -
Total revenues 31,621 31,621 197 (31,424)
EXPENDITURES
Current:
General government - - - -
Public safety 36,000 39,622 1,685 37,937
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 36,000 39,622 1,685 37,937
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 36,000 39,622 1,685 37,937
Excess (deficiency) of revenues over expenditures (4,379) (8,001) (1,488) 6,513
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances (4,379) (8,001) (1,488) 6,513
Fund balances - beginning 60,895 60,895 60,895 -
Fund balances - ending 56,516$ 52,894$ 59,407$ 6,513$
Asset Forfeiture 11470.2 H&S F
Attachment 1
Page 163 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 134
City of Ukiah, California
Special Revenue - Police
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 392 392 552 160
Intergovernmental 125,000 125,000 156,250 31,250
Miscellaneous - - - -
Total revenues 125,392 125,392 156,802 31,410
EXPENDITURES
Current:
General government - - - -
Public safety 100 100 102 (2)
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 100 100 102 (2)
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 100 100 102 (2)
Excess (deficiency) of revenues over expenditures 125,292 125,292 156,700 31,408
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (125,000) (125,000) (125,000) -
Total other financing sources (uses)(125,000) (125,000) (125,000) -
Net change in fund balances 292 292 31,700 31,408
Fund balances - beginning 781 781 781 -
Fund balances - ending 1,073$ 1,073$ 32,481$ 31,408$
Special Revenue - Police
Attachment 1
Page 164 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 135
City of Ukiah, California
American Rescue Fund
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 11,532 11,532 6,588 (4,944)
Intergovernmental 2,854,290 2,854,290 1,913,172 (941,118)
Miscellaneous - - - -
Total revenues 2,865,822 2,865,822 1,919,760 (946,062)
EXPENDITURES
Current:
General government 2,944 2,944 3,001 (57)
Public safety - - - -
Housing and community development - - - -
Public works - - - -
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 2,944 2,944 3,001 (57)
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 2,944 2,944 3,001 (57)
Excess (deficiency) of revenues over expenditures 2,862,878 2,862,878 1,916,759 (946,119)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (600,000) (600,000) (400,000) 200,000
Total other financing sources (uses)(600,000) (600,000) (400,000) 200,000
Net change in fund balances 2,262,878 2,262,878 1,516,759 (746,119)
Fund balances - beginning (28,944) (28,944) (28,944) -
Fund balances - ending 2,233,934$ 2,233,934$ 1,487,815$ (746,119)$
American Rescue Fund
Attachment 1
Page 165 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 136
City of Ukiah, California
Transfer Station
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service - - - -
Grants, contributions, and donations - - - -
Use of money and property 420,868 420,868 385,191 (35,677)
Intergovernmental - - - -
Miscellaneous - - - -
Total revenues 420,868 420,868 385,191 (35,677)
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Housing and community development - - - -
Public works 222 222 226 (4)
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 222 222 226 (4)
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 222 222 226 (4)
Excess (deficiency) of revenues over expenditures 420,646 420,646 384,965 (35,681)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (415,000) (415,000) (835,000) (420,000)
Total other financing sources (uses)(415,000) (415,000) (835,000) (420,000)
Net change in fund balances 5,646 5,646 (450,035) (455,681)
Fund balances - beginning 486,519 486,519 486,519 -
Fund balances - ending 492,165$ 492,165$ 36,484$ (455,681)$
Transfer Station
Attachment 1
Page 166 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 137
City of Ukiah, California
Solid Waste Mitigation Fund
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Business license tax -$ -$ -$ -$
Charges for service 39,000 39,000 54,124 15,124
Grants, contributions, and donations - - - -
Use of money and property - - 382 382
Intergovernmental - - 21,384 21,384
Miscellaneous - - - -
Total revenues 39,000 39,000 75,890 36,890
EXPENDITURES
Current:
General government 5,000 5,000 192 4,808
Public safety - - - -
Housing and community development - - - -
Public works - 34,000 19,417 14,583
Recreation and culture - - - -
Economic development and redevelopment - - - -
Total current 5,000 39,000 19,609 19,391
Debt service:
Interest - - - -
Principal - - - -
Total debt service - - - -
Capital outlay:
Public safety - - - -
Public works - - - -
Total capital outlay - - - -
Total expenditures 5,000 39,000 19,609 19,391
Excess (deficiency) of revenues over expenditures 34,000 - 56,281 56,281
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances 34,000 - 56,281 56,281
Fund balances - beginning (20,717) (20,717) (20,717) -
Fund balances - ending 13,283$ (20,717)$ 35,564$ 56,281$
Solid Waste Mitigation Fund
Attachment 1
Page 167 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 138
City of Ukiah, California
Equipment Reserve
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Grants, contributions, and donations -$ -$ -$ -$
Use of money and property 2,304 2,304 1,276 (1,028)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 2,304 2,304 1,276 (1,028)
EXPENDITURES
Current:
General government 588 588 600 (12)
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total current 588 588 600 (12)
Capital outlay:
Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 588 588 600 (12)
Excess (deficiency) of revenues over expenditures 1,716 1,716 676 (1,040)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances 1,716 1,716 676 (1,040)
Fund balances - beginning 375,029 375,029 375,029 -
Fund balances - ending 376,745$ 376,745$ 375,705$ (1,040)$
Equipment Reserve
Attachment 1
Page 168 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 139
City of Ukiah, California
Special Projects Reserve
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Grants, contributions, and donations -$ -$ -$ -$
Use of money and property 4,231 4,231 5,071 840
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 4,231 4,231 5,071 840
EXPENDITURES
Current:
General government 1,080 1,080 1,101 (21)
Parks, buildings, and grounds - - - -
Recreation and culture 3,576 3,576 584 2,992
Total current 4,656 4,656 1,685 2,971
Capital outlay:
Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 4,656 4,656 1,685 2,971
Excess (deficiency) of revenues over expenditures (425) (425) 3,386 3,811
OTHER FINANCING SOURCES (USES)
Transfers in - - 402,400 402,400
Transfers out (50,000) (50,000) (50,000) -
Total other financing sources (uses)(50,000) (50,000) 352,400 402,400
Net change in fund balances (50,425) (50,425) 355,786 406,211
Fund balances - beginning 873,104 873,104 873,104 -
Fund balances - ending 822,679$ 822,679$ 1,228,890$ 406,211$
Special Projects Reserve
Attachment 1
Page 169 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 140
City of Ukiah, California
Park Development Fees
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Grants, contributions, and donations -$ -$ 1,205$ 1,205$
Use of money and property 248 248 104 (144)
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues 248 248 1,309 1,061
EXPENDITURES
Current:
General government - - - -
Parks, buildings, and grounds 63 1,317 1,246 71
Recreation and culture - - 2,814 (2,814)
Total current 63 1,317 4,060 (2,743)
Capital outlay:
Public works - - - -
Parks, buildings, and grounds 110,000 136,250 1,833 134,417
Recreation and culture - - - -
Total capital outlay 110,000 136,250 1,833 134,417
Total expenditures 110,063 137,567 5,893 131,674
Excess (deficiency) of revenues over expenditures (109,815) (137,319) (4,584) 132,735
OTHER FINANCING SOURCES (USES)
Transfers in 110,000 136,250 136,250 -
Transfers out - - - -
Total other financing sources (uses)110,000 136,250 136,250 -
Net change in fund balances 185 (1,069) 131,666 132,735
Fund balances - beginning 36,647 36,647 36,647 -
Fund balances - ending 36,832$ 35,578$ 168,313$ 132,735$
Park Development Fees
Attachment 1
Page 170 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 141
City of Ukiah, California
Observatory Park
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Grants, contributions, and donations -$ -$ -$ -$
Use of money and property - - 9 9
Intergovernmental - - - -
Interest, rent, and concessions - - - -
Total revenues - - 9 9
EXPENDITURES
Current:
General government - - - -
Parks, buildings, and grounds 35,000 35,000 - 35,000
Recreation and culture - - - -
Total current 35,000 35,000 - 35,000
Capital outlay:
Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total capital outlay - - - -
Total expenditures 35,000 35,000 - 35,000
Excess (deficiency) of revenues over expenditures (35,000) (35,000) 9 35,009
OTHER FINANCING SOURCES (USES)
Transfers in 35,000 35,000 35,000 -
Transfers out - - - -
Total other financing sources (uses)35,000 35,000 35,000 -
Net change in fund balances - - 35,009 35,009
Fund balances - beginning 2,445 2,445 2,445 -
Fund balances - ending 2,445$ 2,445$ 37,454$ 35,009$
Observatory Park
Attachment 1
Page 171 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 142
City of Ukiah, California
Playground & Park Amenities
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Grants, contributions, and donations -$ -$ - $ - $
Use of money and property - - 8 8
Intergovernmental 177,000 177,000 - (177,000)
Interest, rent, and concessions - - - -
Total revenues 177,000 177,000 8 (176,992)
EXPENDITURES
Current:
General government - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total current - - - -
Capital outlay:
Public works - - - -
Parks, buildings, and grounds 100,000 - - -
Recreation and culture - 326,614 224,064 102,550
Total capital outlay 100,000 326,614 224,064 102,550
Total expenditures 100,000 326,614 224,064 102,550
Excess (deficiency) of revenues over expenditures 77,000 (149,614) (224,056) (74,442)
OTHER FINANCING SOURCES (USES)
Transfers in 53,000 53,000 53,000 -
Transfers out - - - -
Total other financing sources (uses)53,000 53,000 53,000 -
Net change in fund balances 130,000 (96,614) (171,056) (74,442)
Fund balances - beginning 2,648 2,648 2,648 -
Fund balances - ending 132,648$ (93,966)$ (168,408)$ (74,442)$
Playground & Park Amenities
Attachment 1
Page 172 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 143
City of Ukiah, California
Riverside Park
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Grants, contributions, and donations -$ -$ -$ -$
Use of money and property - - 176 176
Intergovernmental 832,005 832,005 84,248 (747,757)
Interest, rent, and concessions - - - -
Total revenues 832,005 832,005 84,424 (747,581)
EXPENDITURES
Current:
General government - - - -
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total current - - - -
Capital outlay:
Public works - - - -
Parks, buildings, and grounds - - - -
Recreation and culture 832,005 900,728 23,474 877,254
Total capital outlay 832,005 900,728 23,474 877,254
Total expenditures 832,005 900,728 23,474 877,254
Excess (deficiency) of revenues over expenditures - (68,723) 60,950 129,673
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances - (68,723) 60,950 129,673
Fund balances - beginning (40,672) (40,672) (40,672) -
Fund balances - ending (40,672)$ (109,395)$ 20,278$ 129,673$
Riverside Park
Attachment 1
Page 173 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 144
City of Ukiah, California
Rail Trail
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Grants, contributions, and donations -$ -$ -$ -$
Use of money and property - - - -
Intergovernmental 3,563,212 3,563,212 - (3,563,212)
Interest, rent, and concessions 753 753 - (753)
Total revenues 3,563,965 3,563,965 - (3,563,965)
EXPENDITURES
Current:
General government 192 192 195 (3)
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total current 192 192 195 (3)
Capital outlay:
Public works 3,563,212 3,780,230 176,546 3,603,684
Parks, buildings, and grounds - - - -
Recreation and culture - - - -
Total capital outlay 3,563,212 3,780,230 176,546 3,603,684
Total expenditures 3,563,404 3,780,422 176,741 3,603,681
Excess (deficiency) of revenues over expenditures 561 (216,457) (176,741) 39,716
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses)- - - -
Net change in fund balances 561 (216,457) (176,741) 39,716
Fund balances - beginning (328,718) (328,718) (328,718) -
Fund balances - ending (328,157)$ (545,175)$ (505,459)$ 39,716$
Rail Trail
Attachment 1
Page 174 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Budget Comparisons | Nonmajor Funds Page | 145
City of Ukiah, California
Riparian Corridor Enhancement
Schedule of Revenue, Expenditures, and Change in Fund Balances
Budget and Actual
For the Fiscal Year Ended June 30, 2023
Original Final Actual
Variance - Positive
(Negative)
REVENUES
Use of money and property 875$ 875$ 486$ (389)$
Total revenues 875 875 486 (389)
EXPENDITURES
Current:
Parks, buildings, and grounds 223 223 228 (5)
Total current 223 223 228 (5)
Total expenditures 223 223 228 (5)
Excess (deficiency) of revenues over expen 652 652 258 (394)
Net change in fund balances 652 652 258 (394)
Fund balances - beginning 144,350 144,350 144,350 -
Fund balances - ending 145,002$ 145,002$ 144,608$ (394)$
Riparian Corridor Enhancement
Attachment 1
Page 175 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 146
Combining Nonmajor Enterprise funds
Parking District #1 The Parking District #1 Fund is used to account for the
operating activities of the City's parking district.
Ambulance Services The Ambulance Services fund is used to account for resources
and activities of the Ukiah Valley Fire Authority in providing
ambulatory services.
Golf The Golf Fund is issued to account for activities related to the
City's municipal golf course, which is managed by a
contracted, private vendor.
Conference Center The Conference Center Fund is used to account for activities
of the Ukiah Valley Conference Center.
Airport The Airport Fund is the primary fund used to account for the
operating activities of the City's municipal airport.
Street Lighting The Street Lighting Fund is used to account for resources
accumulated for street light operation, maintenance and
capital planning.
Attachment 1
Page 176 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 147
City of Ukiah, California
Combining Statement of Net Position
Nonmajor Enterprise Funds
June 30, 2023
Parking District Ambulance Services Golf Conference Center Airport Street Lighting
Total Nonmajor
Enterprise Funds
ASSETS
Current assets:Cash and investments 14,247$ - $ 100,496$ 188$ 121,512$ 219$ 236,662$ Accounts receivable 10,879 470,614 - 5,924 26,709 19,269 533,395 Lease receivable - - 122,710 - - - 122,710 Interest receivable 43 - 60 - 569 62 734 Grants and subventions receivable - 2,321 - - 60,519 - 62,840
Total current assets 25,169 472,935 223,266 6,112 209,309 19,550 956,341
Noncurrent assets:Advances to other funds - - 576,223 - - - 576,223 Land 183,871 - 965,284 372,750 271,957 - 1,793,862 Construction in progress - 197,314 - - 559,860 - 757,174 Infrastructure and network 77,682 - 340,353 - 6,301,252 - 6,719,287 Buildings and improvements - - 439,213 2,294,473 1,651,825 - 4,385,511 Machinery equipment and vehicles 42,876 271,445 - 76,339 627,606 - 1,018,266 Less accumulated depreciation (65,582) (54,241) (592,756) (1,353,738) (3,037,334) - (5,103,651)
Total noncurrent assets 238,847 414,518 1,728,317 1,389,824 6,375,166 - 10,146,672
Total assets 264,016 887,453 1,951,583 1,395,936 6,584,475 19,550 11,103,013
DEFERRED OUTFLOWS OF RESOURCESPension related - - 15,849 106,981 335,998 - 458,828
Total deferred outflows of resources - - 15,849 106,981 335,998 - 458,828
Total assets and deferred outflows of resources 264,016$ 887,453$ 1,967,432$ 1,502,917$ 6,920,473$ 19,550$ 11,561,841$
LIABILITIES
Current liabilities:Accounts payable 5,910 37,143 97,591 12,037 33,324 34,956 220,961 Accrued payroll liabilities - 13,732 96 4,091 6,696 - 24,615 Due to other funds - - - 101,476 200,002 - 301,478 Deposits payable - - - 2,162 4,062 - 6,224 Interest payable - - 654 329 12,230 - 13,213 Compensated absences - current - 2,336 273 552 2,204 - 5,365 Capital project installment obligations - current - - - - 11,157 - 11,157 Pension-related bonds - current - - 2,025 1,019 34,129 - 37,173
Total current liabilities 5,910 53,211 100,639 121,666 303,804 34,956 620,186
Noncurrent liabilities:Advance from other funds 29,136 1,072,771 930,200 109,702 - 289,121 2,430,930 Compensated absences - 21,024 2,461 4,970 19,832 - 48,287 Capital project installment obligations - - - - 126,920 - 126,920 Pension-related bonds - - 70,719 35,583 1,191,743 - 1,298,045 Net pension liability - - 16,523 111,532 350,292 - 478,347
Total noncurrent liabilities 29,136 1,093,795 1,019,903 261,787 1,688,787 289,121 4,382,529
Total liabilities 35,046 1,147,006 1,120,542 383,453 1,992,591 324,077 5,002,715
DEFERRED INFLOWS OF RESOURCESLease related - - 122,710 - - - 122,710 Pension related - - 1,368 9,237 29,010 - 39,615
Total deferred inflows of resources - - 124,078 9,237 29,010 - 162,325
Total liabilities and deferred inflows of resources 35,046 1,147,006 1,244,620 392,690 2,021,601 324,077 5,165,040
NET POSITIONNet investment in capital assets 238,847 414,518 1,152,094 1,389,824 6,237,089 - 9,432,372 Unrestricted (9,877) (674,071) (429,282) (279,597) (1,338,217) (304,527) (3,035,571)
Total net position 228,970$ (259,553)$ 722,812$ 1,110,227$ 4,898,872$ (304,527)$ 6,396,801$
Attachment 1
Page 177 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 148
City of Ukiah, California
Combining Statement of Revenues, expenses, and Changes in Net Position
Nonmajor Enterprise Funds
Year Ended June 30, 2023
Parking District Ambulance Services Golf Conference Center Airport Street Lighting
Total Nonmajor
Enterprise Funds
OPERATING REVENUES
Charges for service 71,029$ 976,712$ -$ 10,473$ 17,569$ 188,215$ 1,263,998$
Licenses and permits 20 - - - - - 20
Fines penalties and forfeitures 48,895 - - - - - 48,895
Facility rental - - 41,500 337,748 422,523 - 801,771
Fuel sales - - - - 909,296 - 909,296
Miscellaneous - - - - 9,277 - 9,277
Total operating revenues 119,944 976,712 41,500 348,221 1,358,665 188,215 3,033,257
OPERATING EXPENSES
General and administrative 99,929 218,590 26,335 93,510 208,380 22,634 669,378
Maintenance and operations 16,293 993,736 194,002 382,913 614,831 166,829 2,368,604
Fuel - - - - 560,939 - 560,939
Depreciation 1,195 30,467 6,456 45,889 193,137 - 277,144
Total operating expenses 117,417 1,242,793 226,793 522,312 1,577,287 189,463 3,876,065
Operating income (loss)2,527 (266,081) (185,293) (174,091) (218,622) (1,248) (842,808)
NONOPERATING REVENUES (EXPENSES)
Property tax 18,043 - - - - - 18,043
Interest, rent, and concessions 152 18 111,720 - 1,052 341 113,283
Interest expense and fiscal charges - - (2,715) (1,366) (49,113) - (53,194)
Sale of property - - 10 - - - 10
Total nonoperating revenues (expenses)18,195 18 109,015 (1,366) (48,061) 341 78,142
Income (loss) before contributions and transfers 20,722 (266,063) (76,278) (175,457) (266,683) (907) (764,666)
Grants, contributions, and donations - 201,051 - - 4,350 - 205,401
Transfers in 4,391 27,891 - 76,339 - - 108,621
Transfers out - - - - - (489,688) (489,688)
Change in net position 25,113 (37,121) (76,278) (99,118) (262,333) (490,595) (940,332)
Total net position - beginning 203,857 (222,432) 799,090 1,209,345 5,161,205 186,068 7,337,133
Total net position - ending 228,970$ (259,553)$ 722,812$ 1,110,227$ 4,898,872$ (304,527)$ 6,396,801$
Attachment 1
Page 178 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 149
City of Ukiah, California
Combining Statement of Cash Flows
Nonmajor Enterprise Funds
Year Ended June 30, 2023
Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total
CASH FLOWS FROM OPERATING ACTIVITIESCash receipts from customers 117,824$ 583,985$ 41,500$ 379,956$ 1,383,919$ 190,983$ 2,698,167$ Payments to employees - (700,981) (7,740) (269,986) (415,002) - (1,393,709) Payments to suppliers (14,911) (317,310) (171,263) (191,993) (741,607) (144,099) (1,581,183) Payments for interfund services used (99,929) (218,590) (26,335) (93,510) (208,380) (22,634) (669,378)
Net cash provided (used) by operating activities 2,984 (652,896) (163,838) (175,533) 18,930 24,250 (946,103)
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIESPrincipal paid on lease revenue bonds - - (1,851) (931) (31,190) - (33,972) Cash received (paid) to other funds (20,609) 651,462 161,404 177,815 (220,000) (24,312) 725,760 Property taxes received 18,043 - - - - - 18,043 Grants and contributions - 198,730 - - 32,000 - 230,730
Net cash provided (used) by noncapital financing activities (2,566) 850,192 159,553 176,884 (219,190) (24,312) 940,561
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIESCapital grants and contributions - - - - 308,431 - 308,431 Interest paid - - (2,736) (1,376) (49,580) - (53,692) Principal paid on capital and related debt - - - - (10,903) - (10,903) Acquisition and construction of capital assets - (197,314) - - (67,754) - (265,068) Proceeds from sale of property - - 10 - - - 10
Net cash provided (used) by capital and related financing activities - (197,314) (2,726) (1,376) 180,194 - (21,222)
CASH FLOWS FROM INVESTING ACTIVITIESInterest received 113 18 21,683 - 611 279 22,704
Net cash provided (used) by investing activities 113 18 21,683 - 611 279 22,704
Net increase (decrease) in cash and cash equivalents 531 - 14,672 (25) (19,455) 217 (4,060) Balances - beginning of year 13,716 - 85,824 213 140,967 2 240,722
Balances - end of the year 14,247$ - $ 100,496$ 188$ 121,512$ 219$ 236,662$
Reconciliation of operating income (loss) to net cash provided (used) by operating activities:Operating Income 2,527$ (266,081)$ (185,293)$ (174,091)$ (218,622)$ (1,248)$ (842,808)$
Adjustments to reconcile operating income (loss) to net cash provided (used) by operating
activities:Depreciation 1,195 30,467 6,456 45,889 193,137 - 277,144
Changes in assets and liabilities:Decrease (increase) in accounts receivable (2,120) (393,447) 35,497 31,735 25,254 2,768 (300,313) Decrease (increase) in deferred outflows - - (50,974) (77,788) (283,054) - (411,816) Increase (decrease) in accounts payable 1,382 (18,714) 13,737 (80,364) 169 22,730 (61,060) Increase (decrease) in accrued salaries and benefits - (24,585) (1,186) (4,504) (11,016) - (41,291) Increase (decrease) in compensated absences - 19,464 438 (5,443) (8,686) - 5,773 Increase (decrease) in deferrred inflows - - (15) (99,537) (168,258) - (267,810) Increase (decrease) in net pension liability/(asset)- - 17,502 188,570 490,006 - 696,078
Net cash provided (used) by operating activities 2,984$ (652,896)$ (163,838)$ (175,533)$ 18,930$ 24,250$ (946,103)$
Noncash investing, capital and financing activities
Contributions of capital assets -$ -$ -$ -$ -$ (489,688)$ (489,688)$
Acquistion of capital assets on account - - - - (7,857) - (7,857)
Total noncash investing, capital and financing activities - - - - (7,857) (489,688) (497,545)
Attachment 1
Page 179 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 150
Combining Internal Service Funds
City Administrative Services City Administrative Services fund is used to account for all
general administrative services provided to the City, including
City Council, City Manager’s Office (City Manager, City
Clerk, Emergency Management, Economic Development,
etc.), Finance (Accounting and Budget), Human Resources,
City Attorney, and Treasury management.
Worker's Comp The Worker's Compensation Fund is used to account for
premiums paid for worker's compensation benefits as
required by the State of California.
Liability The Liability Fund is used to account for resources needed to
meet liability insurance premiums and to allocate those costs
to all City functions through its Cost Allocation Plan.
Garage The Garage Fund is used to account for shared resources used
to operate the City's central garage and corporation yard and
to allocate those costs to all City functions through its Cost
Allocation Plan.
Purchasing The Purchasing Fund is used to account for shared resources
used to maintain and implement the City's central
procurement system and to allocate those costs to all City
functions through its Cost Allocation Plan.
Billing and Collection The Billing and Collection Fund is used to account for shared
resources used to provide billing and collection service to City
functions and other governmental entities and to allocate
those costs accordingly through its Cost Allocation Plan.
Public Safety Dispatch The Public Safety Dispatch Fund is used to account for shared
resources used to provide public safety dispatch services to
City departments and other governmental entities and to
allocate those costs accordingly through its Cost Allocation
Plan.
Building & Maintenance The Building & Maintenance Fund is used to account for
shared resources used to provide central building and grounds
maintenance services to City departments and to allocate
those costs accordingly through its Cost Allocation Plan.
Information Technology (IT) The IT Fund is used to account for shared resources used to
provide information technology services to City departments
and to allocate those costs accordingly through its Cost
Allocation Plan.
Attachment 1
Page 180 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 151
City of Ukiah, California
Combining Statement of Net Position
Internal Service Funds
June 30, 2023
City
Administrative
Services Worker's Comp Liability Garage Purchasing
Billing And
Collection
Public Safety
Dispatch
Building &
Maintenance
Information
Technology
Total Nonmajor
Internal service
funds
ASSETS
Current assets:Cash and investments 506,451$ 581,127$ 102,806$ 83,047$ 53,796$ 231,996$ 154,993$ 184,478$ 530,221$ 2,428,915$ Restricted cash and investments - - - - - - - 16,736,796 - 16,736,796 Accounts receivable 4,687 11,819 - 14,145 - - 1,002 1,000 - 32,653 Interest receivable - 797 222 - - 289 - - - 1,308 Grants and subventions receivable 11,920 - - - - 1,819 - - 149,077 162,816
Total current assets 523,058 593,743 103,028 97,192 53,796 234,104 155,995 16,922,274 679,298 19,362,488
Noncurrent assets:Land - - - - - - - 762,562 - 762,562 Construction in progress - - - - - - - 792,843 - 792,843 Buildings and improvements - - - 327,113 - - - 189,483 - 516,596 Machinery equipment and vehicles - - - 203,051 4,769 136,669 242,007 390,476 607,166 1,584,138 Less accumulated depreciation - - - (337,297) (4,769) (136,669) (234,028) (39,134) (380,052) (1,131,949)
Total noncurrent assets - - - 192,867 - - 7,979 2,096,230 227,114 2,524,190
Total assets 523,058$ 593,743$ 103,028$ 290,059$ 53,796$ 234,104$ 163,974$ 19,018,504$ 906,412$ 21,886,678$
LIABILITIES
Current liabilities:Accounts payable 111,758 26,118 75,804 39,871 20,642 9,780 6,130 156,136 249,001 695,240 Accrued payroll liabilities 47,769 - - 6,734 8,133 15,719 21,209 6,346 15,711 121,621 Unearned revenues - - - - - - - - 1,400 1,400 Interest payable - - - - - - - 150,993 - 150,993 Claims payable - current - 143,486 - - - - - - - 143,486 Compensated absences - current 22,226 - - 3,682 3,617 4,537 6,058 2,706 2,549 45,375 Capital project bonds - current - - - - - - - 424,510 - 424,510
Total current liabilities 181,753 169,604 75,804 50,287 32,392 30,036 33,397 740,691 268,661 1,582,625
Noncurrent liabilities:Compensated absences 200,030 - - 33,134 32,559 40,837 54,527 24,358 22,940 408,385 Advance from other funds - - - - - - - 340,000 - 340,000 Capital project bonds - - - - - - - 17,840,261 - 17,840,261
Total noncurrent liabilities 200,030 - - 33,134 32,559 40,837 54,527 18,204,619 22,940 18,588,646
Total liabilities 381,783$ 169,604$ 75,804$ 83,421$ 64,951$ 70,873$ 87,924$ 18,945,310$ 291,601$ 20,171,271$
NET POSITIONNet investment in capital assets - - - 192,867 - - 7,979 568,255 227,114 996,215 Unrestricted 141,275 424,139 27,224 13,771 (11,155) 163,231 68,071 (495,061) 387,697 719,192
Total net position 141,275$ 424,139$ 27,224$ 206,638$ (11,155)$ 163,231$ 76,050$ 73,194$ 614,811$ 1,715,407$
Attachment 1
Page 181 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 152
City of Ukiah, California
Combining Statement of Revenues, Expenses, and Changes in Net Position
Internal Service Funds
Year Ended June 30, 2023
City
Administrative
Services Worker's Comp Liability Garage Purchasing
Billing And
Collection
Public Safety
Dispatch
Building &
Maintenance
Information
Technology
Total Internal
Service Funds
OPERATING REVENUES
Charges for service 5,972,482$ 1,557,405$ 1,651,798$ 774,040$ 771,099$ 1,268,563$ 1,675,849$ 2,228,431$ 2,366,122$ 18,265,789$
Miscellaneous - 99,200 - - 2,172 - 1,002 - - 102,374
Total operating revenues 5,972,482 1,656,605 1,651,798 774,040 773,271 1,268,563 1,676,851 2,228,431 2,366,122 18,368,163
OPERATING EXPENSES
General and administrative 1,046,963 32,063 162,688 129,880 129,500 311,223 246,576 200,236 246,923 2,506,052
Maintenance and operations 4,582,558 1,276,003 1,828,860 636,149 618,585 1,194,877 1,381,649 781,634 1,690,734 13,991,049
Depreciation - - - 26,379 - - 59 13,537 93,893 133,868
Total operating expenses 5,629,521 1,308,066 1,991,548 792,408 748,085 1,506,100 1,628,284 995,407 2,031,550 16,630,969
Operating income (loss)342,961 348,539 (339,750) (18,368) 25,186 (237,537) 48,567 1,233,024 334,572 1,737,194
NONOPERATING REVENUES (EXPENSES)
Grants, contributions, and donations - - - - - - - 30,000 149,077 179,077
Interest, rent, and concessions 1,643 2,351 938 42 17 1,657 81 (1,804) 88 5,013
Interest expense and fiscal charges (161,534) - - (17,896) (31,343) (38,712) (60,314) (649,022) (44,277) (1,003,098)
Total nonoperating revenues (expenses)(159,891) 2,351 938 (17,854) (31,326) (37,055) (60,233) (620,826) 104,888 (819,008)
Income (loss) before contributions and transfers 183,070 350,890 (338,812) (36,222) (6,140) (274,592) (11,666) 612,198 439,460 918,186
Capital grants, contributions, and donations 11,920 - - - - 5,806 - - - 17,726
Change in net position 194,990 350,890 (338,812) (36,222) (6,140) (268,786) (11,666) 612,198 439,460 935,912
Total net position - beginning (53,715) 73,249 366,036 242,860 (5,015) 432,017 87,716 (539,004) 175,351 779,495
Total net position - ending 141,275$ 424,139$ 27,224$ 206,638$ (11,155)$ 163,231$ 76,050$ 73,194$ 614,811$ 1,715,407$
Attachment 1
Page 182 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 153
City of Ukiah, California
Combining Statement of Cash Flows
Internal Service Funds
Year Ended June 30, 2023
City
Administrative
Services
Worker's
Comp Liability Garage Purchasing
Billing And
Collection
Public
Safety
Dispatch
Building &
Maintenance
Information
Technology Total
CASH FLOWS FROM OPERATING ACTIVITIES
Cash receipts from customers 7,223$ -$ -$ 37,857$ 316$ 41,620$ -$ 18,851$ -$ 105,867$
Receipts from interfund services provided - 1,557,405 1,651,798 743,380 771,099 1,218,388 1,280,187 2,208,580 2,366,122 11,796,959
Payments to employees (3,283,368) (27,178) - (408,872) (518,585) (977,212) (1,321,723) (445,125) (1,027,492) (8,009,555)
Payments to suppliers (1,374,066) (1,278,813) (1,802,639) (204,807) (100,072) (252,142) (82,194) (276,589) (599,362) (5,970,684)
Payments for interfund services used 4,925,289 (32,063) (162,688) (129,880) (129,500) (311,223) (246,576) (200,236) (246,923) 3,466,200
Receipts from other governmental agencies - - - - - - 395,662 - - 395,662
Other payments (10,000) - - - - - - - - (10,000)
Net cash provided (used) by operating activities 265,078 219,351 (313,529) 37,678 23,258 (280,569) 25,356 1,305,481 492,345 1,774,449
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Cash received (paid) to other funds - - - - - - - (300,000) - (300,000)
Grants and contributions - - - - - 3,987 - - - 3,987
Net cash provided (used) by noncapital financing activities - - - - - 3,987 - (300,000) - (296,013)
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Capital grants and contributions - - - - - - - 30,000 - 30,000
Interest paid (161,534) - - (17,896) (31,343) (38,712) (60,314) (719,939) (44,269) (1,074,007)
Principal paid on capital and related debt - - - - - - - (325,000) - (325,000)
Acquisition and construction of capital assets - - - - - - - (261,413) - (261,413)
Net cash provided (used) by capital and related financing activities (161,534) - - (17,896) (31,343) (38,712) (60,314) (1,276,352) (44,269) (1,630,420)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 1,642 1,654 855 39 17 1,369 83 (1,592) 87 4,154
Net cash provided (used) by investing activities 1,642 1,654 855 39 17 1,369 83 (1,592) 87 4,154
Net increase (decrease) in cash and cash equivalents 105,186 221,005 (312,674) 19,821 (8,068) (313,925) (34,875) (272,463) 448,163 (147,830)
Balances - beginning of year 401,265 360,122 415,480 63,226 61,864 545,921 189,868 17,193,737 82,058 19,313,541
Balances - end of the year 506,451$ 581,127$ 102,806$ 83,047$ 53,796$ 231,996$ 154,993$ 16,921,274$ 530,221$ 19,165,711$
Reconciliation of operating income (loss) to net cash provided (used) by operating activities:
Operating Income 342,961$ 348,539$ (339,750)$ (18,368)$ 25,186$ (237,537)$ 48,567$ 1,233,024$ 334,572$ 1,737,194$
Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:
Depreciation - - - 26,379 - - 59 13,537 93,893 133,868
Changes in assets and liabilities:
Decrease (increase) in accounts receivable 6,993 (11,820) - 7,197 - - (1,002) (1,000) - 368
Decrease (increase) in prepaids 1,500 - - - - - - - - 1,500
Increase (decrease) in accounts payable 10,034 53,296 75,804 32,854 18,921 (21,659) 3,878 79,118 83,391 335,637
Increase (decrease) in accrued salaries and benefits (99,660) (27,178) - (8,859) (20,459) (24,353) (34,809) (16,772) (32,714) (264,804)
Increase (decrease) in compensated absences 3,250 - - (1,525) (390) 2,980 8,663 (2,426) 13,203 23,755
Increase (decrease) in claims payable - (143,486) (49,583) - - - - - - (193,069)
Net cash provided (used) by operating activities 265,078$ 219,351$ (313,529)$ 37,678$ 23,258$ (280,569)$ 25,356$ 1,305,481$ 492,345$ 1,774,449$
Noncash investing, capital and financing activities
Amortization related to long-term debt -$ -$ -$ -$ -$ -$ -$ (58,047)$ -$ (58,047)$
Total noncash investing, capital and financing activities - - - - - - - (58,047) - (58,047)
Attachment 1
Page 183 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 154
Combining Fiduciary Funds
CUSTODIAL FUNDS
Special Deposit Custodial Fund
Resources held for outside parties that are not available for spending by the City.
Garbage Billing and Collection Fund
Resources held resulting from billing and collections of mandatory residential solid waste collection.
Russian River Watershed Association
Resources held on behalf of the Russian River Watershed Association, of which the City is a member and acts as its general
fiscal agent.
Ukiah Valley Fire Protection District
The Ukiah Valley Fire District Fund is used to account for the activities of the Ukiah Valley Fire District. The City
provides accounting, budget management, and other fiscal and administrative services to the District.
Mendocino Solid Waste Management Authority (MSWMA)
Resources accounted for here are for the benefit of the Authority resulting from the activities of collecting and disposing of
solid and hazardous waste. The City provides accounting, budget management, and other fiscal and administrative services
to the Authority.
Ukiah Valley Sanitation District
Resources held for the benefit of the Ukiah Valley Sanitation District resulting from collections from sewer billing and
payments to the City for share of operating and debt service costs.
Attachment 1
Page 184 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 155
City of Ukiah, California
Combining Fiduciary Net Position
Custodial Funds
June 30, 2023
Special Deposit
Trust
Garbage Billing &
Collection
Russian River
Watershed Assoc
Ukiah Valley Fire
District MSWMA
Ukiah Valley
Sanitation District
Total Custodial
funds
ASSETSCash and investments 640,470$ 280,000$ 228,751$ 341,363$ 190,921$ 24,833$ 1,706,338$ Accounts receivable 29,242 338,321 - 29,865 115,735 - 513,163 Interest receivable - - 289 2,195 - - 2,484
Total Cash 669,712 618,321 229,040 373,423 306,656 24,833 2,221,985
Total assets 669,712 618,321 229,040 373,423 306,656 24,833 2,221,985
LIABILITIESAccounts payable 42,085$ 26,449$ 78,876$ 44,993$ -$ -$ 192,403$ Accrued payroll liabilities - - - 25,161 - - 25,161 Deposits payable 577,681 - 20,009 - - - 597,690 Interest payable - - - 5,697 - - 5,697 Due to other agencies - 139,798 - - - - 139,798 Intergovernmental payable 24,744 - - - - - 24,744 Due to City of Ukiah 25,202 452,074 - 1,054,779 - - 1,532,055
Total liabilities 669,712 618,321 98,885 1,130,630 - - 2,517,548
NET POSITION
Restricted for:Individuals, organizations, and other governments -$ -$ 130,155$ (757,207)$ 306,656$ 24,833$ (295,563)$
Total net position -$ -$ 130,155$ (757,207)$ 306,656$ 24,833$ (295,563)$
Attachment 1
Page 185 of 275
City of Ukiah, California
Financial Section: Supplementary Information | Combining Statements Page | 156
City of Ukiah, California
Combining Statement of Changes in Fiduciary Net Position
Custodial Funds
For the Fiscal Year Ended June 30, 2023
Special Deposit
Trust
Garbage Billing &
Collection
Russian River
Watershed Assoc
Ukiah Valley Fire
District MSWMA
Ukiah Valley
Sanitation District
Total Custodial
funds
ADDITIONS
Contributions:Addition to agency assets -$ -$ -$ -$ 131,124$ -$ 131,124$ Taxes and assessments collected for other governments - - - 2,224,809 - - 2,224,809 Service charges collected for other governments - - - 194,458 - 24,833 219,291 Service charges collected for other agencies - 1,566,942 - - 572,070 - 2,139,012 Intergovernmental - - - 233,476 - - 233,476 Miscellaneous - - - 3,131 - - 3,131 Members - - 513,880 - - - 513,880
Total contributions - 1,566,942 513,880 2,655,874 703,194 24,833 5,464,723
Investment earnings:Interest, rent, and concessions -$ -$ 713$ 8,590$ 120$ -$ 9,423$
Total investment earnings - - 713 8,590 120 - 9,423
Total additions - 1,566,942 514,593 2,664,464 703,314 24,833 5,474,146
DEDUCTIONSGeneral and administrative -$ -$ -$ 13,463$ 50,659$ -$ 64,122$ Maintenance and operations - - - 242,704 345,999 - 588,703 Interest expense and fiscal charges - - - 72,382 - - 72,382 Distributions to other governments - - 544,905 - - 38,735 583,640 Payments to other agencies for service charges collected - 628,020 - - - - 628,020 Payments to City for services provided - 903,269 - 2,376,356 - - 3,279,625
Total deductions - 1,531,289 544,905 2,704,905 396,658 38,735 5,216,492
Net increase (decrease) in fiduciary net position - 35,653 (30,312) (40,441) 306,656 (13,902) 257,654 Net Position -- beginning of the year 0 (35,653) 160,467 (716,766) - 38,735 (553,217)
Net Position -- end of the year -$ -$ 130,155$ (757,207)$ 306,656$ 24,833$ (295,563)$
Attachment 1
Page 186 of 275
STATISTICAL SECTION
Attachment 1
Page 187 of 275
STATISTICAL SECTION INDEX
This part of the City of Ukiah’s Annual Comprehensive Financial Report presents detailed information as a context for
understanding what the information in the financial statements, footnotes, and required supplementary information says
about the City's overall financial health.
Financial Trends
These schedules contain trend information to help the reader understand how the City's financial performance and well-
being have changed over time.
Net Position by Component ................................................................................................................................................... 160
Changes in Net Position ........................................................................................................................................................... 161
Fund Balances, Governmental Funds .................................................................................................................................. 163
Changes in Fund Balances, Governmental Funds ............................................................................................................ 164
Revenue Capacity
These schedules contain information to help the reader assess the City's ability to generate revenues. Property taxes, sales
and use taxes, charges for services, licenses, permits and fees and intergovernmental revenue are the City's most significant
revenue sources.
Tax Revenues by Source, Governmental Funds ................................................................................................................ 165
Property Tax Rates ................................................................................................................................................................... 166
Electric Utility Rates ............................................................................................................................................................... 167
Wastewater Utility Rates ...................................................................................................................................................... 168
Water Utility Rates.................................................................................................................................................................. 169
Top Ten Electric Usage Customers ...................................................................................................................................... 170
Debt Capacity
These schedules contain information to help the reader assess the affordability of the City's current levels of outstanding
debt and the City's ability to issue additional debt in the future.
Ratio of Outstanding Debt by Type ...................................................................................................................................... 171
Ratio of General Bonded Outstanding Debt ...................................................................................................................... 172
Attachment 1
Page 188 of 275
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which
the City's financial activities take place.
Demographic and Economic Statistics ................................................................................................................................ 176
Principal Employers .................................................................................................................................................................. 177
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City's
financial report relates to the services the City provides and the activities it performs.
Full-time and Part-time City Employees by Function .................................................................................................... 178
Sources: Unless otherwise noted, the information in these schedules is derived from the Annual Comprehensive financial
reports for the relevant year. Information was available beginning with the year ended June 30, 2004, for the financial trend
schedules.
Attachment 1
Page 189 of 275
City of Ukiah, California
Statistical Section Page | 160
Financial Trends
City of Ukiah, California
Net Position by Component
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2023
(Accrual basis of accounting)
For Fiscal Year Ended June 30 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Governmental activities
Net investment in capital assets 27,139,213$ 27,624,813$ $ 29,088,528 $ 33,668,910 $ 38,289,548 $ 42,321,290 $ 47,339,972 $ 50,915,097 $ 56,905,670 $ 57,015,033
Restricted 6,021,075 12,931,066 12,263,161 11,698,264 12,610,721 12,610,721 10,544,419 15,484,736 15,368,987 42,596,682
Unrestricted 12,110,479 (20,291,488) (20,646,894) (17,337,366) (21,409,323) (18,876,394) (19,796,054) (18,505,530) (14,390,245) (39,343,088)
Total governmental net position 45,270,767$ 20,264,391$ $ 20,704,795 $ 28,029,808 $ 29,490,946 $ 36,055,617 $ 38,088,337 $ 47,894,303 $ 57,884,412 $ 60,268,627
Business-type activities
Net investment in capital assets 46,693,900$ 50,088,246$ $ 54,756,782 $ 46,328,983 $ 70,965,675 $ 86,114,096 $ 119,060,268 $ 126,053,127 $ 128,557,177 $ 126,323,676
Restricted 2,072,014 2,072,225 2,427,020 - 81,993 123,367 99,829 251,126 320,241 794,192
Unrestricted 31,604,793 26,648,008 24,215,129 31,286,562 19,917,540 16,454,313 2,219,045 (7,298,061) (17,969,112) (15,971,680)
Total business-type net position 80,370,707$ 78,808,479$ $ 81,398,931 $ 77,615,545 $ 90,965,208 $ 102,691,776 $ 121,379,142 $ 119,006,192 $ 110,908,306 $ 111,146,188
Primary governmental
Net investment in capital assets 73,833,113$ 77,713,059$ $ 83,845,310 $ 79,997,893 $ 109,255,223 $ 128,435,386 $ 166,400,240 $ 176,968,224 $ 185,462,847 $ 183,338,709
Restricted 8,093,089 15,003,291 14,690,181 11,698,264 12,692,714 12,734,088 10,644,248 15,735,862 15,689,228 43,390,874
Unrestricted 43,715,272 6,356,520 3,568,235 13,949,197 (1,491,783) (2,422,081) (17,577,009) (25,803,591) (32,359,357) (55,314,768)
Total primary governmental net position 125,641,474$ 99,072,870$ $ 102,103,726 $ 105,645,354 $ 120,456,154 $ 138,747,393 $ 159,467,479 $ 166,900,495 $ 168,792,718 $ 171,414,815
Fiscal Year
Source: Audited Financial Statements – Statement of Net Position
Attachment 1
Page 190 of 275
City of Ukiah, California
Statistical Section Page | 161
City of Ukiah, California
Changes in Net Position
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2023
(Accrual basis of accounting)
For Fiscal Year Ended June 30 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Expenses
Governmental activities:
General government $ 3,715,968 $ 772,771 $ 142,792 141,713$ $ 1,856,104 $ 2,655,969 $ 99,829 $ 838,727 $ 2,824,700 $ 5,701,815
Public safety 9,867,900 10,563,479 11,081,325 8,887,246 11,794,779 12,167,151 12,812,411 13,659,736 10,238,317 13,937,176
Housing and community development 832,020 348,477 891,644 171,523 1,039,784 2,128,714 2,833,311 1,460,134 2,058,024 1,556,452
Public works 2,290,261 2,847,800 2,555,524 296,934 4,018,082 3,467,503 4,752,062 3,426,376 2,357,684 3,728,734
Parks and recreation 2,540,689 2,829,367 2,757,551 39,796 3,306,839 3,861,576 3,973,413 4,201,399 5,640,841 6,816,875
Economic development and redevelopment - - - - 273,570 299,397 403,808 290,261 84,274 310,065
Interest on long-term debt - - - - 59,477 176,067 165,210 992,902 1,674,767 1,321,028
Total governmental activities expenses $ 19,246,838 $ 17,361,894 $ 17,428,836 9,537,212$ 22,348,635 24,756,377 25,040,044 24,869,535 24,878,607 33,372,145
Business-type activities:
Airport - - - - 1,532,905 1,360,631 1,528,285 1,857,261 1,541,733 1,626,400
Conference Center - - - - 369,045 500,305 503,445 (336,910) 306,131 523,678
Electric 14,554,884 16,140,229 15,779,225 17,408,177 15,830,736 17,373,419 18,854,227 19,695,234 22,839,554 25,490,865
Golf - - - - 223,341 213,949 251,078 144,680 247,149 229,507
Landfill - - - - 667,140 2,114,576 4,165,711 969,800 1,417,733 2,143,903
Parking District - - - - 153,620 128,643 171,705 137,930 148,354 117,417
Street Lighting - - - - 395,694 43,349 147,861 186,765 146,475 189,463
Wastewater 8,118,315 8,229,553 8,620,824 10,092,436 10,116,164 10,979,067 11,580,850 9,659,518 8,747,889 8,497,211
Water 3,717,064 3,783,257 3,930,252 5,187,510 4,659,530 4,111,529 6,196,274 8,179,199 7,390,232 9,119,878
Disposal site 573,478 5,950,554 388,553 565,819 - - - - -
Nonmajor activities 2,196,295 2,287,340 2,029,634 2,816,055 - - 11,089 55,894 933,997 1,242,793
Total business-type activities expenses 29,160,036 36,390,933 30,748,488 36,069,997 33,948,175 36,825,468 43,410,525 40,549,371 43,719,247 49,181,115
Total primary government expenses $ 48,406,874 $ 53,752,827 $ 48,177,324 $ 45,607,209 $ 56,296,810 $ 61,581,845 $ 68,450,569 $ 65,418,906 $ 68,597,854 $ 82,553,260
Program revenues
Governmental activities:
Charges for services
General government $ 1,255,815 $ 288,049 $ 258,262 333,458$ 366,171 111,355 234,487 $ 78,607 $ 70,182 $ 115,137
Public safety 851,328 221,156 284,562 362,711 567,592 505,451 301,503 326,986 463,486 592,944
Housing and community development 197,003 - - - 454,920 783,575 390,121 573,410 600,754 902,296
Public works 682,559 215,615 339,403 - 28,773 92,923 435,190 542,554 430,712 721,741
Parks and recreation 749,548 756,906 716,575 791,257 782,091 786,161 788,687 1,715,541 2,944,741 3,816,814
Economic development and
redevelopment - - - - 256,554 259,897 7,289 250,000 250,000 250,000
Operating grants and contributions 1,097,599 1,471,799 2,283,777 1,233,883 3,007,794 2,044,901 4,431,684 7,890,530 4,947,892 6,040,597
Capital grants and contributions 483,992 889,024 859,772 1,325,091 618,546 1,574,928 76,898 771,125 2,424,991 1,884,763
Total governmental activities program
revenues 5,317,844 3,842,549 4,742,351 4,046,400 6,082,441 6,159,191 6,665,859 12,148,753 12,132,758 14,324,292
Business-type activities:
Charges for services
Airport - - - - 1,326,141 1,541,327 1,234,045 1,390,195 1,333,795 1,358,665
Conference Center - - - - 367,504 369,245 274,794 210,000 254,208 348,221
Electric 14,993,910 15,243,471 15,076,565 15,971,210 15,875,141 16,193,492 15,581,664 18,141,046 16,576,739 20,841,212
Golf - - - - 133,370 36,669 40,000 38,500 40,000 41,500
Landfill - - - - 630,477 646,611 703,549 716,223 650,086 606,118
Parking District - - - - 134,689 120,121 114,068 100,679 122,811 119,944
Street Lighting - - - - 191,388 188,814 188,873 183,278 189,163 188,215
Wastewater 8,832,757 9,264,399 9,667,659 7,493,383 8,093,392 8,002,895 7,851,031 7,935,941 7,876,513 8,784,250
Water 6,006,675 5,579,127 5,446,778 5,785,553 6,486,959 6,502,379 6,909,764 7,228,258 7,107,835 7,459,767
Disposal site 132,287 217,999 132,106 362,018 - -
Nonmajor activities 1,965,547 2,053,819 1,806,110 1,723,513 - - 14,441 79,891 548,129 976,712
Operating grants and contributions 57,271 - - 210,298 534,619 819,586 2,830,622 759,696 1,572,005 1,659,916
Capital grants and contributions - 25,175 10,384 2,640,396 2,592,224 12,524,559 24,876,967 556,033 201,152 5,077,674
Total business-type activities program
revenues 31,988,447 32,383,990 32,139,602 34,186,371 36,365,904 46,945,698 60,619,818 37,339,740 36,472,436 47,462,194
Total primary government program
revenues $ 37,306,291 $ 36,226,539 $ 36,881,953 $ 38,232,771 $ 42,448,345 $ 53,104,889 $ 67,285,677 $ 49,488,493 $ 48,605,194 $ 61,786,486
Net (Expense) Revenue
Government activities $ (13,928,994) $ (13,519,345) $ (12,686,485) $ (5,490,812) $ (16,266,194) $ (18,597,186) $ (18,374,185) $ (12,720,782) $ (12,745,849) $ (19,047,853)
Business-type activities 2,828,411 (4,006,943) 1,391,114 (1,883,626) 2,417,729 10,120,230 17,209,293 (3,209,631) (7,246,811) (1,718,921)
Total primary government net expense $ (11,100,583) $ (17,526,288) $ (11,295,371) $ (7,374,438) $ (13,848,465) $ (8,476,956) $ (1,164,892) $ (15,930,413) $ (19,992,660) $ (20,766,774)
Fiscal Year
Attachment 1
Page 191 of 275
City of Ukiah, California
Statistical Section Page | 162
City of Ukiah, California
Changes in Net Position (continued)
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2023
(Accrual basis of accounting)
For Fiscal Year Ended June 30 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
General Revenues and Other Changes in Net
Position
Governmental activities:
Property tax $ 1,251,189 $ 3,729,370 $ 3,531,272 1,470,323$ 2,890,291 2,984,192 3,139,960 3,408,846 3,520,010 3,674,829
Sales tax 7,134,537 5,976,938 6,740,622 9,805,225 10,745,095 11,974,379 13,313,206 15,535,021 14,553,285 13,719,396
Licenses, permits and franchises - - - - 1,653,146 1,781,141 1,742,671 1,815,271 1,846,594 2,197,540
Transient occupancy 959,570 1,061,823 1,229,814 1,302,336 1,406,417 1,496,473 1,365,477 1,367,852 1,487,139 1,446,678
Business license - - - - 380,797 303,604 411,997 560,527 533,653 509,805
Other taxes 916,007 2,281,810 1,939,984 2,450,254 249 462 888 1,136 888 781
Use of money and property - - - - 708,389 850,711 696,930 266,006 (119,912) 227,389
Vehicle in-lieu taxes 1,237,181 - - - - -
Interest and investment earnings 93,521 501,217 323,373 404,235 - -
Other revenue - - - - 306,746 181,676 246,319 17,052 280,944 233,241
Transfers 1,816,592 - (473,539) (639,819) (363,796) (410,782) (510,543) (444,963) 633,357 (577,591)
Total governmental activities 13,408,597 13,551,158 13,291,526 14,792,554 17,727,334 19,161,856 20,406,905 22,526,748 22,735,958 21,432,068
Business-type activities:
Property tax - - - - 16,949 17,121 16,815 16,714 17,057 18,043
Interest and investment earnings 356,372 321,824 672,730 468,003 - -
Use of money and property - - - - 247,347 1,166,919 950,715 352,781 (234,775) 287,566
Other revenue - - - - - 11,513 22,223 1,073,603
Transfers (1,816,592) - 473,539 639,819 363,796 410,782 510,543 444,963 (633,357) 577,591
Total business-type activities (1,460,220) 321,824 1,146,269 1,107,822 628,092 1,606,335 1,478,073 836,681 (851,075) 1,956,803
Total primary government $ 11,948,377 $ 13,872,982 $ 14,437,795 $ 15,900,376 $ 18,355,426 $ 20,768,191 $ 21,884,978 $ 23,363,429 $ 21,884,883 $ 23,388,871
Extraordinary items
Government activities - - - - - - - - - -
Business-type activities - - - - - - - - - -
Total Extraordinary Items $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Special items
Government activities - - - - - 6,000,000
Business-type activities - - - (4,984,310) - - - - - -
Total Special Items $ - $ - $ - $ (4,984,310) $ - $ 6,000,000 $ - $ - $ - $ -
Accounting Change - Accumulative Effect
Government activities - - - - - - - - - -
Business-type activities - - - - - - - - - -
Total Accounting Change - Accumulative
Effect $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Change in Net Position
Government activities $ (520,397) $ 31,813 $ 605,041 $ 9,301,742 $ 1,461,140 $ 6,564,670 $ 2,032,720 $ 9,805,966 $ 9,990,109 $ 2,384,215
Business-type activities 1,368,191 (3,685,119) 2,537,383 (5,760,114) 3,045,821 11,726,565 18,687,366 (2,372,950) (8,097,886) 237,882
Total primary government 847,794$ (3,653,306)$ 3,142,424$ 3,541,628$ $ 4,506,961 $ 18,291,235 $ 20,720,086 $ 7,433,016 $ 1,892,223 $ 2,622,097
Source - Audited Financial Statements - Statement of Activities
Fiscal Year
Attachment 1
Page 192 of 275
City of Ukiah, California
Statistical Section Page | 163
City of Ukiah, California
Fund Balances, Governmental Funds
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2023
(Modified accrual basis of accounting)
For Fiscal Year Ended June 30 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
General Fund
Nonspendable $ 619,044 $ 645,728 $ 911,343 $ 951,167 $ 1,793,247 $ 5,514,226 $ 6,673,912 $ 4,224,563 $ 4,305,711 $ 4,442,788
Restricted - - - - 4,000,000 - - - -
Committed 203,105 - - - - - 194,655.0 - -
Assigned - - 185,443.0 4,371,069 - - - 186,134 266,158
Unassigned 4,233,953 4,878,803 4,116,215 - (1,623,326) 3,321,778 2,434,740 6,818,832 8,668,084$ 7,646,712$
Total general fund $ 5,056,102 $ 5,524,531 $ 5,213,001 $ 5,322,236 $ 4,169,921 $ 8,836,004 $ 9,303,307 $ 11,229,529 $ 13,239,953 $ 12,089,500
All other governmental funds
Nonspendable - - - - 137,576 - 137,576 137,576 137,576 137,576
Restricted 4,805,526 12,931,066 12,276,877 11,698,264 126,110,721 11,765,026 10,747,218 15,347,160 17,727,982 25,645,933
Committed 3,569,505 - - - 12,610,721 685,933 305,466 415,634 803,531 461,610
Assigned 2,514,649 4,395,621 3,358,684 2,952,598 1,516,753 1,430,426 1,326,655 4,806,366 20,784,801 5,872,949
Unassigned (736,226) (232,412) (442,572) (1,044,381) (1,919,041) (2,801,435) (1,955,567) (1,282,564) (768,655) (1,104,383)
Reserved - - - - - - - - - -
Unreserved - - - - - - - - - -
Total other governmental funds 10,153,454 17,094,275 15,192,989 13,606,481 138,456,730 11,079,950 10,561,348 19,424,172 38,685,235 31,013,685
Fiscal Year
Source: Audited Financial Statements - Balance Sheet-Governmental funds
Attachment 1
Page 193 of 275
City of Ukiah, California
Statistical Section Page | 164
City of Ukiah, California
Changes in Fund Balances, Governmental Funds
Last Ten Fiscal Years
Fiscal Year Ended June 30, 2023
(Modified accrual basis of accounting)
Function 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
REVENUES
Property tax $ 1,251,189 $ 3,729,370 $ 3,531,272 1,470,323$ $ 2,890,291 $ 2,984,192 $ 3,139,960 $ 3,408,846 $ 3,520,010 $ 3,674,829
Sales tax 7,104,666 5,976,938 6,824,737 9,805,225 10,745,095 11,974,379 13,313,206 15,535,021 14,553,285 13,719,396
Franchise fees - - - - 1,653,146 1,781,141 1,742,671 1,815,271 1,846,595 2,197,540
Transient occupancy 925,191 1,061,823 1,229,814 1,302,336 1,406,417 1,496,473 1,365,477 1,362,134 1,485,385 1,443,140
Business license tax - - - - 380,797 303,604 411,997 509,803 533,653 509,805
Other taxes 950,386 2,047,734 1,917,323 391,473 249 462 888 1,136 888 781
Charges for service 1,013,534 1,032,957 755,074 1,487,426 1,780,430 2,036,077 1,340,123 2,505,138 3,854,428 5,176,251
Licenses and permits 292,688 186,012 341,642 1,792,595 299,101 211,113 259,533 276,752 262,422 431,455
Grants contributions and donations - - - - 274,995 938,308 3,164,054 1,693,511 - 415,281
Intergovernmental 3,270,042 3,048,401 2,911,624 1,945,803 2,524,311 1,153,488 2,686,013 6,036,254 6,957,672 7,960,918
Fines penalties and forfeitures 256,776 58,692 78,589 73,835 73,639 33,588 29,716 25,933 28,863 36,231
Facility rental - - - - 589,952 607,020 - - - -
Interest, rent, and concessions 340,887 497,681 336,173 415,979 99,543 243,994 - 27,844 445 1
Use of money and property - - - - 36,656 - 1,072,805 922,810 465,950 828,126
Miscellaneous 493,158 232,651 411,052 187,999 654,186 436,361 388,629 158,956 272,253 140,736
Total revenues $ 15,898,517 $ 17,872,259 $ 18,337,300 $ 18,872,994 $ 23,408,808 $ 24,200,200 $ 28,915,072 $ 34,279,409 $ 33,781,849 $ 36,534,490
EXPENDITURES
Current:
General government 2,773,585 852,079 542,434 549,540 270,429 168,024 284,410 28,429,045 123,137 76,120
Public safety 9,297,118 10,229,049 11,096,768 11,592,123 11,703,851 12,111,558 12,569,718 13,486,427 14,680,628 16,422,345
Housing and community development 785,349 327,921 870,450 1,261,361 1,039,784 2,107,427 1,385,401 1,460,134 2,058,024 1,754,618
Public works 1,612,266 2,337,389 2,173,214 1,192,369 1,679,304 1,646,459 1,706,516 1,732,451 3,124,536 3,123,241
Parks, buildings, and grounds - - - - - 26 856 1,190,266 1,979,678 1,907,747
Recreation and culture 2,304,893 2,692,906 2,616,856 2,873,224 3,183,278 3,439,596 3,449,222 2,517,373 3,726,375 5,350,749
Economic development and redevelopment - - 273,570 299,397 403,808 290,261 84,273 339,766
Debt service:
Interest - - - - - 142,679 139,753 139,070 1,660,748 1,579,870
Issuance expense - - - - 4,019 - 554,846 137,651 -
Principal - - - - 40,000 80,070 82,712 85,442 546,618 1,903,171
Capital lease principal - - - 16,243 49,967 101,727 104,282 127,291 130,470 133,727
Capital lease interest - - - - 14,055 26,232 23,678 26,949 23,234 19,977
Capital outlay 1,159,928 1,739,147 2,612,218 2,147,966 12,217,670 6,373,804 8,560,345 5,776,201 3,545,309 11,801,541
Total expenditures 17,933,139 18,178,491 19,911,940 19,632,826 30,475,927 26,496,999 28,710,701 55,815,756 31,820,681 44,412,872
Excess (deficiency) of revenues over
expenditures (2,034,622) (306,232) (1,574,640) (759,832) (7,067,119) (2,296,799) 204,371 (21,536,347) 1,961,168 (7,878,382)
OTHER FINANCING SOURCES (USES)
Bond issue and Debt proceeds - - - - 5,125,731 - 284,685 32,770,354 17,027,366 -
Discount on bonds issued - - - - - - - - - -
Transfers in 2,076,641 1,349,208 940,063 1,010,534 1,613,884 7,813,522 5,079,682 4,269,762 10,221,951 4,441,076
Transfers out (243,049) (1,378,578) (1,413,602)(1,727,975) (1,963,679) (8,238,303) (5,620,041) (4,714,724) (7,939,001) (5,384,697)
Total other financing sources (uses) 1,833,592 (29,370) (473,539) (717,441) 4,775,936 (424,781) (255,674) 32,325,392 19,310,316 (943,621)
SPECIAL ITEM
Reinstatement of Successor Agency loan - - - - - 6,000,000
Extraordinary items & Prior Period Adj. - 7,744,852 - - - - - - - -
Total special items - 7,744,852 - - - 6,000,000 - - - -
Net change in fund balances (201,030) 7,409,250 (2,048,179) (1,477,273) (2,291,183) 3,278,420 (51,303) 10,789,045 21,271,484 (8,822,003)
Debt service as a percentage of noncapital
expenditures 0.00%0.00%0.00%0.09%0.60%1.67%1.61%1.90%9.69%12.55%
Prior Period adjustment of is the result of moving long-term receivables and Land Held for Resale from deferred inflows-available revenues to restricted fund balance.
Source: Audited Financial Statements - Statement of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year
Attachment 1
Page 194 of 275
City of Ukiah, California
Statistical Section Page | 165
Revenue Capacity
City of Ukiah, California
Tax Revenues by Source, Governmental Funds
Last Ten Fiscal Years
Fiscal
Year Property Sales & Use Occupancy Franchise Other Total
2014 1,251,189 7,104,666 925,191 591,767 358,618 10,231,431
2015 3,729,370 1.5,976,938 2.1,061,823 1,643,559 3.404,175 12,815,865
2016 3,531,272 6,824,737 1,229,814 1,514,798 402,524 13,503,146
2017 2,703,312 4.8,489,734 1,302,336 1,551,794 473,976 14,521,151
2018 2,838,902 10,853,469 1,406,417 1,653,146 434,464 5.17,186,398
2019 2,984,192 11,974,379 1,496,473 1,781,141 304,066 18,540,251
2020 3,156,775 13,313,206 1,365,477 1,742,671 412,885 19,991,014
2021 3,425,560 15,535,021 1,367,852 1,815,271 561,663 22,705,367
2022 3,537,067 14,553,285 1,487,139 1,846,594 534,541 21,958,626
2023 3,692,872 13,719,396 1,446,678 2,197,540 510,586 21,567,072
Change
2022-2023 4.4%-5.7%-2.7% 19.0% -4.5%-1.8%
Source: Audited Financial Statements - Statement of Revenues, Expenditures and Changes in Fund Balances
1. The change in FY2015 included moving the Motor Vehicle License fee from Sales & Use to Property.
2. The change in FY2015 included moving the Motor Vehicle License fee from Sales & Use to Property.
3. Includes the Electric Utility Franchise Fee which was previously included as a Transfer to General Fund.
4. Reduction over prior year due to the elimination of the Triple Flip portion of the Property Tax.
5. In 2018 Property Transfer Tax was included in 'Other' Taxes. In 2019 we recategorized it as Property Tax.
Type of Tax
Attachment 1
Page 195 of 275
City of Ukiah, California
Statistical Section Page | 166
City of Ukiah, California
Property Tax Rates
Direct and Overlapping Governments
Last Ten Fiscal Years
Property Tax Schedules are not readily available from the County and are not presented here.
Attachment 1
Page 196 of 275
City of Ukiah, California
Statistical Section Page | 167
City of Ukiah, California
Electric Utility Rates
Last Ten Fiscal Years
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Residential, single phase
Per meter per month, per KWH 0.12040$ 0.12040$ 0.12040$ 0.12040$ 0.12790$ 0.13180$ 0.13580$ 0.13580$ 0.14797$ 0.16009$
Minimum monthly billing 5.00$ 5.00$ 5.00$ 5.00$ 5.00$ 5.00$ 5.00$ 5.00$ 5.00$ 5.00$
Power Cost Surcharge -$ -$ -$ -$ -$ -$ -$ -$ -$ 0.01457$
General service:
Base charge:
Single phase 8.40$ 8.40$ 8.40$ 8.92$ 9.19$ 9.47$ 9.76$ 9.76$ 15.50$ 17.21$
Polyphase 9.80$ 9.80$ 9.80$ 9.99$ 10.29$ 10.60$ 10.92$ 10.92$ 16.50$ 18.32$
X-ray machine 21.00$ 21.00$ 21.00$ 22.28$ 22.95$ 23.64$ 24.35$ 24.35$ N/A N/A
Minimum charge:
second meter 8.40$ 8.40$ 8.40$ 8.92$ 9.19$ 9.47$ 9.76$ 9.76$ 15.50000 17.21000
Energy use charge, per
meter, per month, per KWH
Summer 0.16568$ 0.16568$ 0.16568$ 0.17578$ 0.18106$ 0.18650$ 0.19210$ 0.19210$ 0.20010$ 0.21911$
Winter 0.12294$ 0.12294$ 0.12294$ 0.13043$ 0.13435$ 0.13839$ 0.14255$ 0.14255$ 0.16090$ 0.17619$
Power Cost Surcharge -$ -$ -$ -$ -$ -$ -$ -$ -$ 0.01457$
General Service with Demand:
Base rate, per meter, per month 70.60$ 70.60$ 70.60$ 74.91$ 77.16$ 79.48$ 81.87$ 81.87$ 114.62$ 137.54$
Demand charge per KWH
Summer 0.10966$ 0.10966$ 0.10966$ 0.11634$ 0.11984$ 0.12344$ 0.12715$ 0.12715$ 0.13834$ 0.15037$
Winter 0.08829$ 0.08829$ 0.08829$ 0.09367$ 0.09367$ 0.09939$ 0.10238$ 0.10238$ 0.11139$ 0.12108$
General large Industrial Service:
Base charge, per meter, per month 70.60$ 70.60$ 70.60$ 74.91$ 77.16$ 79.48$ 81.87$ 81.87$ 143.27$ 179.09$
Demand charge per kwh of
maximum demand:
Winter 4.05$ 4.05$ 4.05$ 4.31$ 4.44$ 4.58$ 4.72$ 4.72$ 5.29$ 5.92$
Summer 6.45$ 6.45$ 6.45$ 6.85$ 7.06$ 7.28$ 7.50$ 7.50$ 8.10$ 8.83$
Source: Utility Billing Department Rate Schedules
Fiscal Year
Attachment 1
Page 197 of 275
City of Ukiah, California
Statistical Section Page | 168
City of Ukiah, California
Wastewater Utility Rates
Last Ten Fiscal Years
Wastewater System Rates- City 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Residential
Fixed Minimum Charge- Per
Dwelling Unit 60.39$ 62.44$ 62.44$ 62.44$ 62.44$ 62.44$ 62.44$ 49.35$ 50.34$ 51.35$
Consumption Rate ($/hcf (1))2.37$ 2.45$ 2.45$ 2.45$ 2.45$ 2.45$ 2.45$ 3.57$ 3.64$ 3.71$
Commercial
Commercial Low Strength ($/hcf)9.47$ 9.79$ 9.79$ 9.79$ 9.79$ 9.79$ 9.79$ 3.57$ 3.64$ 3.71$
Commercial Moderate Strength ($/hcf)10.12$ 10.47$ 10.47$ 10.47$ 10.47$ 10.47$ 10.47$ 3.89$ 3.97$ 4.05$
Commercial Medium Strength ($/hcf)17.91$ 18.52$ 18.52$ 18.52$ 18.52$ 18.52$ 18.52$ 7.77$ 7.92$ 8.08$
Commercial High Strength ($/hcf)23.07$ 23.85$ 23.85$ 23.85$ 23.85$ 23.85$ 23.85$ 10.32$ 10.53$ 10.74$
(1) Each unit equals 748 gallons or 100 cubic feet (hcf).
Wastewater System Rates- District
Residential
Fixed Minimum Charge- Per
Dwelling Unit 53.47$ 53.47$ 53.47$ 53.47$ 53.47$ 53.47$ 53.47$ N/A N/A N/A
Consumption Rate ($/hcf (1))5.50$ 6.60$ 6.60$ 6.60$ 6.60$ 6.60$ 6.60$ N/A N/A N/A
Commercial
Commercial Low Strength ($/hcf)9.06$ 9.69$ 9.69$ 9.69$ 9.69$ 9.69$ 9.69$ N/A N/A N/A
Commercial Moderate Strength ($/hcf)9.68$ 10.36$ 10.36$ 10.36$ 10.36$ 10.36$ 10.36$ N/A N/A N/A
Commercial Medium Strength ($/hcf)17.12$ 18.32$ 18.32$ 18.32$ 18.32$ 18.32$ 18.32$ N/A N/A N/A
Commercial High Strength ($/hcf)22.05$ 23.60$ 23.60$ 23.60$ 23.60$ 23.60$ 23.60$ N/A N/A N/A
(1) Each unit equals 748 gallons or 100 cubic feet (hcf).
Source: Utility Billing Department Rate Schedules
Fiscal Year
Attachment 1
Page 198 of 275
City of Ukiah, California
Statistical Section Page | 169
City of Ukiah, California
Water Utility Rates
Last Ten Years
Water System Rates 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Consumption Rate ($/unit (1))
Single Family Residential 2.65$ 2.73$ 2.86$ 2.95$ 3.04$ 3.13$ 3.22$ 3.26$ 3.48$ 3.72$
All Other Customers 2.65$ 2.73$ 2.86$ 2.95$ 3.04$ 3.13$ 3.22$ 3.26$ 3.48$ 3.72$
Minimum base charge by Meter Size/ Class:
3/4" Meter 31.31$ 32.25$ 33.63$ 34.64$ 35.68$ 36.75$ 37.85$ 39.88$ 42.67$ 45.66$
1" Meter 53.21$ 54.81$ 54.00$ 55.62$ 57.29$ 59.01$ 60.78$ 63.87$ 68.34$ 73.12$
1 1/2" Meter 103.30$ 106.40$ 104.47$ 107.60$ 110.83$ 114.15$ 117.57$ 123.31$ 131.94$ 141.18$
2" Meter 165.90$ 170.88$ 165.27$ 170.23$ 175.34$ 180.60$ 186.02$ 194.92$ 208.56$ 223.16$
3" Meter 313.02$ 322.41$ 307.24$ 316.46$ 325.95$ 335.73$ 345.80$ 362.14$ 387.49$ 414.61$
4" Meter 522.76$ 538.45$ 510.02$ 525.32$ 541.08$ 557.31$ 574.03$ 600.97$ 643.04$ 688.05$
6" Meter 1,042.38$ 1,073.66$ 1,073.66$ 1,047.00$ 1,078.41$ 1,110.76$ 1,144.08$ 1,197.51$ 1,281.34$ 1,371.03$
Fire Service 2" & under 33.18$ 34.18$ 36.07$ 37.15$ 38.26$ 39.41$ 40.59$ 40.59$ 40.59$ 40.59$
Fire Service 3"62.60$ 64.48$ 64.84$ 66.79$ 68.79$ 70.85$ 72.98$ 72.98$ 72.98$ 72.98$
Fire Service 4"104.55$ 107.69$ 105.93$ 109.11$ 112.38$ 115.75$ 119.22$ 119.22$ 119.22$ 119.22$
Fire Service 6" 208.47$ 214.72$ 208.56$ 214.82$ 221.26$ 227.90$ 234.74$ 234.74$ 234.74$ 234.74$
Fire Service 8" 214.72$ 214.72$ 331.77$ 341.72$ 351.97$ 362.53$ 373.41$ 373.41$ 373.41$ 373.41$
(1) Each unit equals 748 gallons.
Source: Utility Billing Department Rate Schedules
Fiscal Year
Attachment 1
Page 199 of 275
City of Ukiah, California
Statistical Section Page | 170
City of Ukiah, California
Top Ten Electric Usage Customers
Current
Fiscal Year Ended June 30, 2023
Rate Payers Electric Charges
City of Ukiah 980,487$ 4.71%
Costco 629,393 3.02%
County of Medocino 1,065,404 5.12%
Maverick Enterprises 320,978 1.54%
Safeway Stores 362,537 1.74%
Save Mart Supermarkets (Lucky's)313,714 1.51%
Save Mart Supermarkets (Food Maxx)283,734 1.36%
Ukiah Unified School District 1,249,089 6.00%
Ukiah Valley Medical Center 454,717 2.18%
Wal-Mart 184,600 0.89%
5,844,653$ 28%
Source: Utility Billing Module
2023
Attachment 1
Page 200 of 275
City of Ukiah, California
Statistical Section Page | 171
Debt Capacity
City of Ukiah, California
Ratio of Outstanding Debt by Type
Per Capita and Per Capita Income Data
Last Ten Fiscal Years
Countywide Estimated Lease Electric Direct Lease Total Percentage
Fiscal Estimated Per Capita Ukiah Personal Redevelopment Capital Revenue Revenue Installment State Borrowing Revenue Landfill Primary Debt of Personal
Year Population Income Income Bonds Leases Bonds Bonds Agreements Loans Loans Bonds Obligations Government Per Capita Income
2014 16,185 38,307 619,998,795$ 10,935,000$ -$ -$ 6,981,109$ 79,030,689$ 2,070,256$ -$ -$ 9,062,877$ 108,079,931$ 6,678$ 17.43%
2015 16,073 39,545 635,606,785$ 9,970,000$ -$ -$ 5,399,581$ 76,824,340$ 1,530,670$ -$ -$ 14,700,370$ 108,424,961$ 6,746$ 17.06%
2016 16,186 43,845 709,675,170$ 8,950,000$ -$ -$ 3,718,054$ 75,603,577$ -$ -$ -$ 14,700,370$ 102,972,001$ 6,362$ 14.51%
2017 16,314 45,436 741,242,904$ 7,865,000$ -$ -$ 1,950,000$ 73,048,887$ -$ 199,883$ -$ 14,700,370$ 97,764,140$ 5,993$ 13.19%
2018 16,226 47,611 772,536,086$ 7,350,000$ 5,301,504$ -$ -$ 70,443,734$ -$ 190,121$ -$ 14,700,370$ 97,985,729$ 6,039$ 12.68%
2019 16,296 50,150 817,244,400$ 6,800,000$ 5,065,067$ -$ -$ 67,738,581$ -$ 15,384,763$ -$ 16,236,314$ 111,224,725$ 6,825$ 13.61%
2020 16,061 52,976 850,847,536$ 5,495,771$ 5,051,040$ -$ -$ 35,553,428$ -$ 16,948,410$ -$ 19,063,628$ 82,112,277$ 5,113$ 9.65%
2021 15,526 54,795 850,747,170$ 4,864,728$ 5,109,125$ 32,582,164$ -$ 33,598,275$ -$ 18,398,373$ 19,672,836$ 19,297,593$ 133,523,094$ 8,600$ 15.69%
2022 16,080 56,047 901,235,760$ 4,141,703$ 4,800,950$ 67,587,506$ 10,238,809$ 31,572,122$ -$ 17,862,165$ 27,121,836$ 19,890,002$ 183,215,093$ 11,394$ 20.33%
2023 15,929 57,310 912,890,990$ 3,535,882$ 4,544,125$ 64,886,706$ 10,183,609$ 29,590,899$ -$ 17,321,721$ 26,615,713$ 21,145,540$ 177,824,195$ 11,164$ 19.48%
Source: Estimated Population-from the State of California Department of Finance.
Countywide Per Capita Income - Bureau of Economic Analysis CA1 Personal Income Summary: Personal Income, Population,
Per Capita Personal Income
Redevelopment Bonds, Capital Leases, Electric Revenue Bonds, Installment Agreements, State Loans, Direct Borrowing
Loans & Landfill Obligations - Notes to Financial Statements-Long Term Debt
Notes:Information on Outstanding Debt updated from prior presentations to include Capital Leases and Direct Borrowing Loans
Total Primary Government Debt reflects Redevelopment Bonds, Capital Leases and Landfill Obligations
Business Type ActivitiesGovernmental Type Activities
Attachment 1
Page 201 of 275
City of Ukiah, California
Statistical Section Page | 172
City of Ukiah, California
Ratio of General Bonded Outstanding Debt
Last Ten Fiscal Years
Percentage
of Actual
Countywide Actual Lease Total Taxable
Fiscal Estimated Per Capita Taxable Value Redevelopment Capital Revenue Primary Debt Value
Year Population Income of Property Bonds Leases Bonds Government Per Capita of Property
2014 16,185 38,307$ 1,195,466,105$ 10,935,000$ -$ -$ 10,935,000$ 676$ 0.91%
2015 16,073 39,545$ 1,224,746,468$ 9,970,000$ -$ -$ 9,970,000$ 620$ 0.81%
2016 16,186 43,845$ 1,267,903,229$ 8,950,000$ -$ -$ 8,950,000$ 553$ 0.71%
2017 16,314 45,436$ 1,304,711,495$ 7,865,000$ -$ -$ 7,865,000$ 482$ 0.60%
2018 16,226 47,611$ 1,364,333,801$ 7,350,000$ 5,301,504$ -$ 12,651,504$ 780$ 0.93%
2019 16,296 50,150$ 1,424,497,607$ 6,800,000$ 5,065,067$ -$ 11,865,067$ 728$ 0.83%
2020 16,061 52,976$ 1,491,766,585$ 5,495,771$ 5,051,040$ -$ 10,546,811$ 657$ 0.71%
2021 15,526 54,795$ 1,611,033,296$ 4,864,728$ 5,109,125$ 32,582,164$ 42,556,017$ 2,741$ 2.64%
2022 16,080 56,047$ 1,651,248,895$ 4,141,703$ 4,800,950$ 67,587,506$ 76,530,159$ 4,759$ 4.63%
2023 15,929 57,310$ 1,725,974,511$ 3,535,882$ 4,544,125$ 64,886,706$ 72,966,713$ 4,581$ 4.23%
Source: Estimated Population-from the State of California Department of Finance
Countywide Per Capita Income- Bureau of Economic Analysis CA1 Personal Income Summary: Personal Income, Population,
Per Capita Personal Income
Redevelopment Bonds & Capital Leases - Notes to Financial Statements-Long Term Debt
County of Mendocino Assessed Valuations by District
General Debt Outstanding
Attachment 1
Page 202 of 275
City of Ukiah, California
Statistical Section Page | 173
City of Ukiah, California
Computation of Direct and Overlapping Debt
June 30, 2023
Estimated
Estimated Share of
Percentage Direct and
Debt Applicable Overlapping
Jurisdiction Outstanding to City (1)Debt
2022-23 Assessed Valuation (City of Ukiah):1,725,974,511$
2022-23 Assessed Valuation (Successor Agency to the Ukiah RDA):1,059,538,923
2022-23 Incremental Assessed Valuation (Successor Agency to the Ukiah RDA):803,331,926
OVERLAPPING TAX AND ASSESSMENT DEBT:% Applicable(1)Debt 6/30/2023
City of Ukiah 100.00%-$
Ukiah Unified School District 34.25%27,735,569.11
Mendocino-Lake Community College District 13.35%11,004,386.46
TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 38,739,955.57$
OVERLAPPING GENERAL FUND DEBT:
City of Ukiah - Capital Lease Obligations 100.00%4,544,125.00$
City of Ukiah - Lease Revenue Bonds, Series 2020A 100.00%2,516,016.00
City of Ukiah - Taxable Lease Revenue Bonds, Series 2020B 100.00%31,175,043.00
City of Ukiah - Lease Revenue Bonds, Series 2022 100.00%31,195,647.00
Mendocino County General Fund Obligations 12.79%2,668,129.37
Mendocino County Pension Obligation Bonds 12.79%3,564,329.14
TOTAL OVERLAPPING GENERAL FUND DEBT 75,663,289.50$
OVERLAPPING TAX INCREMENT DEBT(SUCCESSOR AGENCY)100.00%3,535,882.00$
Total Direct Debt 69,430,831.00$
Total Overlapping Debt 48,508,296.07
Total Combined Debt 117,939,127.07$
Ratios to 2022-23 Assessed Valuation:
Total Direct Debt 4.02%
Total Overlapping Tax and Assessment Debt 2.24%
Total Overlapping Debt 2.81%
Total Combined Debt 6.83%
Ratios to 2022-23 Redevelopment Successor Agency Incremental Assessed Valuation:
Total Overlapping Tax Increment Debt 0.44%
(1) The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value. Applicable
percentages were estimated by determining the portion of the overlapping entities' assessed value that is within the boundaries of
the City, divided by the entities' total taxable assessed value.
(2) Excludes tax and revenue anticipation notes, enterprise revenue and mortgage revenue obligations.
The above Pledged-Revenue Coverage data is provided for interested parties. The specific Pledged-Revenue Coverage requirements for outstanding enterprise debt are
detailed in the covenants for each outstanding enterprise debt. Investors in the City’s enterprise debt obligations are encouraged to review the annual Continuing
Disclosure Reports required under SEC Rule 15c2-12, as posted to the Municipal Securities Rulemaking Board Electronic Municipal Market Access website, to obtain
the annual Continuing Disclosure report for Pledged-Revenue Coverage Ratio information in alignment with specific debt covenants.
Attachment 1
Page 203 of 275
City of Ukiah, California
Statistical Section Page | 174
City of Ukiah, California
Legal Debt Margin Information
Last Ten Fiscal Years
Debt Subject
Ratio Applied Legal Total Debt to Limit
Fiscal Assessed as % of Debt Limit Subject to as % of
Year Valuation Assessed Value Margin Limit Debt Limit
2014 1,195,466,105$ 15.00% 179,319,916 - 0.00%
2015 1,224,746,468$ 15.00% 183,711,970 - 0.00%
2016 1,267,903,229$ 15.00% 190,185,484 - 0.00%
2017 1,304,711,495$ 15.00% 195,706,724 - 0.00%
2018 1,364,333,801$ 15.00% 204,650,070 - 0.00%
2019 1,424,497,607$ 15.00% 213,674,641 - 0.00%
2020 1,491,766,585$ 15.00% 223,764,988 - 0.00%
2021 1,611,033,296$ 15.00% 241,654,994 - 0.00%
2022 1,651,248,895$ 15.00% 247,687,334 - 0.00%
2023 1,725,974,511$ 15.00% 258,896,177 - 0.00%
Legal Debt Limit Margin Calculation for 2022-2023
Assessed value 1,725,974,511$
Debt limit is 15% of assessed value 258,896,177$
Less: Debt applicable to limitation -$
Total bonded debt -$
Legal debt margin 258,896,177$
In accordance with state law the City may not incur general obligation bonded indebtedness in excess of 15%
of total assessed valuation, with such debt being payable from the proceeds of taxes levied upon taxable properties
Source: County of Mendocino Assessed Valuations by District
Attachment 1
Page 204 of 275
City of Ukiah, California
Statistical Section Page | 175
City of Ukiah, California
Pledged Net Revenue Debt Coverage
Last Ten Fiscal Years
This table is no longer presented.
Attachment 1
Page 205 of 275
City of Ukiah, California
Statistical Section Page | 176
Demographic and Economic information
City of Ukiah, California
Demographic and Economic Statistics
Last Ten Fiscal Years
Countywide Estimated
Fiscal Estimated Per Capita City Ukiah Assessed Unemployment
Year Population Income Income Valuation Rate
2013 16,065 36,791$ 591,047,415$ 1,171,599,083$ 11.30%
2014 16,185 38,307$ 619,998,795$ 1,195,466,105$ 9.60%
2015 16,073 39,545$ 635,606,785$ 1,224,746,468$ 8.00%
2016 16,186 43,845$ 709,675,170$ 1,267,903,229$ 6.90%
2017 16,314 45,436$ 741,242,904$ 1,304,711,495$ 6.30%
2018 16,226 47,611$ 772,536,086$ 1,364,333,801$ 5.30%
2019 16,296 50,150$ 817,244,400$ 1,424,497,607$ 5.20%
2020 16,061 52,976$ 850,847,536$ 1,491,766,585$ 8.00%
2021 15,526 54,795$ 850,747,170$ 1,542,790,339$ 10.20%
2022 16,080 56,047$ 901,235,760$ 1,580,161,957$ 5.50%
2023 15,929 57,310$ 912,890,990$ 1,644,094,523$ 4.50%
Source: Estimated Population-State of California Department of Finance
Countywide Per Capita Income- Bureau of Economic Analysis CA1 Personal Income Summary: Personal Income, Population,
Per Capita Personal Income
Assessed Valuations-County of Mendocino-Assessed Valuations by District
Unemployment Rate-State of California Employment Development Department Labor Market Division Labor Force Data for
Cities and Census Designated Places
Attachment 1
Page 206 of 275
City of Ukiah, California
Statistical Section Page | 177
City of Ukiah, California
Principal Employers
2023 Employers Industry Employee Size Class
Adventist Health Ukiah Valley Hospitals 500-999
Adventist Health Ukiah Valley Outpatient Services 500-999
City of Ukiah City Services 100-249
County of Mendocino Government Offices-County 1,000-1,250
Dharma Realm Buddhist Assn Associations 100-249
Mendocino College Book Dealers-Retail 250-499
Mendocino Community Health Clincs 250-499
Mendocino County Office of Education Boards of Education 100-249
Pacific Coast Farm Credit Loans-Agricultural 100-249
Sawmill Sawmills & Planing Mills-General (mfrs)100-249
Ukiah High School Schools 100-249
Ukiah Unified School District School Districts 250-499
Walmart Department Stores 100-249
Source: https://labormarketinfo.edd.ca.gov/majorer/countymajorer.asp?CountyCode=000045
Attachment 1
Page 207 of 275
City of Ukiah, California
Statistical Section Page | 178
Operating Information
City of Ukiah, California
Full-time and Part-time City Employees by Function
Last Ten Calendar Years
Function 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
General Government(1)23.1 24.0 21.5 27.5 32.9 36.5 37.6 40.2 42.9 46.0
Police(2)43.0 48.0 49.0 49.0 52.7 53.0 46.8 49.8 50.8 50.0
Fire 11.0 11.0 11.0 11.0 13.2 20.5 19.8 29.8 28.8 28.8
Planning & Building 5.5 6.0 6.0 6.0 5.4 5.8 5.2 7.7 9.8 10.6
Public Works, Water, Sewer 38.3 39.0 41.5 42.5 44.2 43.5 41.3 43.1 47.4 47.7
& Wastewater Treatment
Electric 16.2 17.0 17.0 18.0 21.6 21.3 18.8 22.0 20.7 19.6
Airport 2.0 2.0 2.0 2.0 4.2 4.2 4.3 4.2 4.3 4.3
Parks & Recreation 17.9 17.0 20.0 19.0 33.5 35.5 31.4 34.3 59.9 94.5
Total:(3)157.0 164.0 168.0 175.0 207.6 220.3 205.1 231.1 264.6 301.4
(1) includes City Administration,Finance, Human Resources, Administrative Support and Information Services Functions
(2) Includes dispatch that supports both police and fire.
(3) The City's method of counting FTE changed for FY2018 - FY2020.
Source:City of Ukiah Budget-Authorized Full-Time Personnel (FTE) FY23/24
Full-Time Equivalent Personnel as of June 30
Attachment 1
Page 208 of 275
Independent Auditor’s Report on Internal Control over Financial Reporting and
on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards
City Council
City of Ukiah
Ukiah, California
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, business-type activities, each major fund and the aggregate remaining fund information of the
City of Ukiah (City), as of and for the year ended June 30, 2023, and the related notes to the financial
statements, which collectively comprise the City’s basic financial statements, and have issued our report
thereon dated December 28, 2023.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control
over financial reporting (internal control) to determine the audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do
not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a material
misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
Attachment 1
Page 209 of 275
weaknesses or significant deficiencies and therefore, material weaknesses may exist that were not
identified. Given these limitations, during our audit we did not identify any deficiencies in internal control
that we consider to be material weaknesses. However, material weaknesses or significant deficiencies
may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on
the determination of financial statement amounts. However, providing an opinion on compliance with
those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the organization’s internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
December 28, 2023
Attachment 1
Page 210 of 275
INDEPENDENT ACCOUNTANT’S REPORT ON AGREED-UPON PROCEDURES
APPLIED TO APPROPRIATIONS LIMIT WORKSHEETS
City Council
City of Ukiah
Ukiah, California
We have performed procedures enumerated below to be the accompanying Appropriations Limit
worksheet of the City of Ukiah, for the year ended June 30, 2023. These procedures, which were agreed
to by the City of Ukiah and the League of California Cities (as presented in the publication entitled Agreed-
upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIIIB of the California
Constitution), were performed solely to assist the City in meeting the requirements of Section 1.5 of Article
XIIIB of the California Constitution. The City’s management is responsible for the Appropriations Limit
worksheet. This agreed-upon procedures engagement was conducted in accordance with attestation
standards established by the American Institute of Certified Public Accountants. The sufficiency of the
procedures is solely the responsibility of those parties specified in this report. Consequently, we make
no representation regarding the sufficiency of the procedures described below either for the purpose for
which this report has been requested or for any other purpose.
The procedures performed and our findings were as follows:
1. We obtained the completed worksheets and compared the limit and annual adjustment factors
included in those worksheets to the limit and annual adjustment factors that were adopted by
resolution of the City Council. We also compared the population and inflation options included in the
aforementioned documents to those that were selected by a recorded vote of the City Council.
Finding: No exceptions were noted as a result of our procedures.
2. For the accompanying Appropriations Limit worksheet, we added last year’s limit to total adjustments
and agreed the resulting amount to this year’s limit.
Finding: No exceptions were noted as a result of our procedures.
3. We agreed the current year information presented in the accompanying Appropriations Limit
worksheet to the other documents referenced in #1 above.
Finding: No exceptions were noted as a result of our procedures.
Attachment 1
Page 211 of 275
2
4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit
worksheet to the prior year appropriations limit adopted by the City Council during the prior year.
Finding: No exceptions were noted as a result of our procedures.
We were not engaged to, and did not, perform an examination, the objective of which would be the
expression of an opinion on the accompanying Appropriations Limit worksheet. Accordingly, we do not
express such an opinion. Had we performed additional procedures, other matters might have come to
our attention that would have been reported to you. No procedures have been performed with respect
to the determination of the appropriations limit for the base year, as defined by the League publication
entitled Article XIIIB of the California Constitution.
This report is intended solely for the use of the City Council and management of the City of Ukiah and is
not intended to be and should not be used by anyone other than these specified parties. However, this
report is a matter of public record and its distribution is not limited.
December 28, 2023
Attachment 1
Page 212 of 275
3
CITY OF UKIAH
APPROPRIATIONS LIMIT COMPUTATION
2022 – 2023
2022 - 2023
Change in Per Capita Personal Income 7.55%
Population Change
County Population Growth -0.78%
A. Change in Per Capita Personal Income Converted to a Ratio 1.0755
B. Population Growth Converted to a Ratio 0.9922
Calculation of Growth Factor (A x B) 1.0671111
2021 - 2022 Appropriations Limit 48,044,238$
2022 - 2023 Appropriations Limit
(48,044,238 x 1.0671111) 51,268,540$
Attachment 1
Page 213 of 275
END OF DOCUMENT
Attachment 1
Page 214 of 275
1
Attachment 2
Page 215 of 275
1.Daniel Buffalo, MPA, CPA, CGMA | Finance Director
2.Ginny Feth -Michel, CPA | Assistant Finance Director
3.Olga Keough, CPA | Controller
4.Mary Horger | Financial Services Manager –Procurement,
Capital, and Special Projects
5.Sarah Brown | Financial Services Manager –Disbursements
6.Diana Ramos | Assistant Accountant
2
Attachment 2
Page 216 of 275
Annual Comprehensive Financial Report
3
Attachment 2
Page 217 of 275
•Management’s communication to Council and community on the
financial activities and condition of the City for the period
•One-year period ended June 30, 2023
•Audited financial statements, schedules, and other financial
information
•Audited by independent Certified Public Accountant, licensed by the
State of California
•Knowledgeable in governmental accounting and reporting
•Written to specific standards (GAAP), promulgated by GASB
4
Attachment 2
Page 218 of 275
•Often referred to as the “Audit” or “Audit Report”
•This is a misnomer.
•The auditor’s reports are found within the ACFR and are an integral part
of it
•Pg 27 of pdf, “Independent Auditor’s Report”
•Pg 205 of pdf, Report on Internal Control
•Pg 207 of pdf, Appropriations Limit (Gann Limit) confirmation
•The document is the responsibility of management and then audited
•Audited financials required by City policy and state law.
5
Attachment 2
Page 219 of 275
Three main sections:
1.Introductory
2.Financial
3.Statistical
Sections of note:
1.Letter of transmittal, pg 10 of pdf
2.GFOA Award, Excellence in Financial Reporting, pg 23 of pdf
3.Audit report, pg 27 of pdf
4.MD&A (Management Discussion and Analysis), pg 30 of pdf
5.General fund statements, pg 54 of pdf
6.Major enterprise fund statements (utilities), pg 59 of pdf
6
Attachment 2
Page 220 of 275
•It’s comprehensive...really comprehensive
•Meant for consumption by all but really tailored to those who know
how to read it
•City received an “unmodified” opinion
•i.e. statements are presented fairly (in all material respects) without
exception
•All prior findings related to internal control have been remediated
with no new findings, pg 205 of pdf
7
Attachment 2
Page 221 of 275
8
Attachment 2
Page 222 of 275
1
Page 223 of 275
1.Daniel Buffalo, MPA, CPA, CGMA | Finance Director
2.Ginny Feth-Michel, CPA | Assistant Finance Director
3.Olga Keough, CPA | Controller
4.Mary Horger | Financial Services Manager – Procurement,
Capital, and Special Projects
5.Sarah Brown | Financial Services Manager – Disbursements
6.Diana Ramos | Assistant Accountant
2
Page 224 of 275
Annual Comprehensive Financial Report
3
Page 225 of 275
•Management’s communication to Council and community on the
financial activities and condition of the City for the period
•One-year period ended June 30, 2023
•Audited financial statements, schedules, and other financial
information
•Audited by independent Certified Public Accountant, licensed by the
State of California
•Knowledgeable in governmental accounting and reporting
•Written to specific standards (GAAP), promulgated by GASB
4
Page 226 of 275
•Often referred to as the “Audit” or “Audit Report”
•This is a misnomer.
•The auditor’s reports are found within the ACFR and are an integral part
of it
•Pg 27 of pdf, “Independent Auditor’s Report”
•Pg 205 of pdf, Report on Internal Control
•Pg 207 of pdf, Appropriations Limit (Gann Limit) confirmation
•The document is the responsibility of management and then audited
•Audited financials required by City policy and state law.
5
Page 227 of 275
Three main sections:
1.Introductory
2.Financial
3.Statistical
Sections of note:
1.Letter of transmittal, pg 10 of pdf
2.GFOA Award, Excellence in Financial Reporting, pg 23 of pdf
3.Audit report, pg 27 of pdf
4.MD&A (Management Discussion and Analysis), pg 30 of pdf
5.General fund statements, pg 54 of pdf
6.Major enterprise fund statements (utilities), pg 59 of pdf
6
Page 228 of 275
•It’s comprehensive...really comprehensive
•Meant for consumption by all but really tailored to those who know
how to read it
•City received an “unmodified” opinion
•i.e. statements are presented fairly (in all material respects) without
exception
•All prior findings related to internal control have been remediated
with no new findings, pg 205 of pdf
7
Page 229 of 275
8
Page 230 of 275
Page 1 of 1
Agenda Item No: 3.b.
MEETING DATE/TIME: 2/7/2024
ITEM NO: 2024-82
AGENDA SUMMARY REPORT
SUBJECT: Receive and File Second Quarter Financial Report.
DEPARTMENT: Finance PREPARED BY: Dan Buffalo, Finance Director
PRESENTER: Dan Buffalo, Finance Director
ATTACHMENTS:
1. 3b Presentation Given at Meeting - Mid-Year Report, 2-7-24
Summary: The City Council will receive a presentation on the Second Quarter (December 31, 2023) Financial
Report for the City of Ukiah.
Background: The report provides readers with a preliminary summary of the City's financial position and
activities through the fiscal year period ending December 31, 2023. This report is unaudited.
Discussion: The following link will direct readers to the report on the City's OpenGov platform, which is a
dynamic and navigable presentation allowing readers to drill down into data to explore more detail than the
former report offered.
https://stories.opengov.com/ukiahca/published/Y6apLe7yK
The report is meant to be viewed through the OpenGov platform via a web browser, preferably Google
Chrome.
Recommended Action: Receive and file report.
BUDGET AMENDMENT REQUIRED: N/A
CURRENT BUDGET AMOUNT: N/A
PROPOSED BUDGET AMOUNT: N/A
FINANCING SOURCE: N/A
PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A
COORDINATED WITH: N/A
Page 231 of 275
Mid-Year Budget Review
February 7, 2024
Daniel Buffalo | Finance Director
Page 232 of 275
Agenda
•Mid-Year Review
•Budget Development Process Review
•Annexation and tax sharing
•Council Strategic Plan
2
Page 233 of 275
Mid-Year Review
3
Page 234 of 275
Balance Sheet
•Assets (current): $77.9 mil
•Unrestricted cash: $31.7 mil
•Restricted cash: 25.7 mil
•Excludes internal balances (borrowings)
•Liabilities (current): $1.9 mil
•Excludes internal balances and deferred revenue
•Fund balance (working capital): $76 mil
•General fund: well capitalized
•42% of expenditures to close ’23
•Utility funds: under considerable cost pressures
4
Page 235 of 275
City-Wide Activities
5
Page 236 of 275
Service Costs
Big Picture
6
Page 237 of 275
Service Costs
Big Picture
w/o capital
7
Page 238 of 275
Service Costs
Governmental
8
Page 239 of 275
Service Costs
Business-Type
9
Page 240 of 275
Budget Condition
City-Wide
10
Page 241 of 275
11
Page 242 of 275
Revenues
City-Wide
12
Page 243 of 275
Expenditures
City-Wide
13
Page 244 of 275
Ukiah Valley Fire Authority
14
Page 245 of 275
Ukiah Valley Fire
Authority
Partnership between the City of
Ukiah and Ukiah Valley Fire
Protection District
15
Page 246 of 275
General Fund
16
Page 247 of 275
General Fund
17
Page 248 of 275
18
Page 249 of 275
19
Page 250 of 275
Takeaways
20
Page 251 of 275
Challenges ahead
•Completion of significant capital projects
•Utilities: balancing revenues to support costs
•Electric trending positively
•Water remains steady
•Wastewater needs attention
•Rebuilding reserves
•More robust funding for non-bond funded capital projects
•Grants and State activities
•Unfunded mandates
•Grants and subventions and risk
•Local revenues well protected
21
Page 252 of 275
22Source: Beacon Economics
Page 253 of 275
Budget Process and Schedule
23
Page 254 of 275
Budget
Process Budget
Schedule
Developed
(December)Budget Memo
and
Instructions
Distributed
(January)
Personnel and
capital
requests
(February)
Mid-Year
Review with
Council
(February -
April)
Budget Open
to
Departments
for Entry
(March)
Analysis Period
(April)
City
Manager
Revisions
(May)
Budget
Document
Draft
Development
(May)
Council Review
and
Consideration
(June)
Adoption
(June)
Amendments
(throughout
the year)
24
Page 255 of 275
Budget
Schedule Narratives and Personnel
•Departmental narratives
•Objective and accomplishments
•Personnel requests to HR
CIP
•Utilities and Public Works preliminary 5-Year CIP requests to Mary
•All departments 5-Year CIP requests to Mary
Munis Budget Entry
•Personnel entered by HR
•Departments enter operational (materials, supplies, and services) budgets
•Departments enter approved 5-year CIP capital
Meetings, Analysis, and Revision
Document and Presentation Preparation
Hearings and Adoption
•City-wide presentation by Finance
•Departmental presentations
•Adoption
25
Page 256 of 275
Annexation, Service Delivery, and
tax sharing
26
Page 257 of 275
27
•Where it
goes...1% ad
valorem
secured
property tax
Property Tax
Ukiah Unified, $0.34
County Office of Ed,
$0.04
Mendocino Community
College District, $0.06
ERAF, $0.16
County general fund,
$0.24
Library, $0.01
City of Ukiah, $0.09
Special districts and
other, $0.04
Page 258 of 275
Example
Purchase Home in Ukiah
•Assumptions
•$650K purchase price
•Total annual ad
valorem property tax:
$6,500
28
Property Tax Distribution, City of Ukiah Jurisdiction
ShareTotal
Special
Districts and
Other
SchoolsCountyCity
34.475%$ 2,240.89 $ -$ 2,240.89 $ -$ -Ukiah Unified
4.150%269.72 -269.72 --County Office of Ed
6.466%420.26 -420.26 --Mendocino Community College District
15.778%1,025.57 -1,025.57 --ERAF
24.125%1,568.15 --1,568.15 -County General fund
1.327%86.24 --86.24 -Library
9.385%610.01 ---610.01 City of Ukiah
4.295%279.16 279.16 ---Special districts and other
100.000%$ 6,500.00 $ 279.16 $ 3,956.44 $ 1,654.39 $ 610.01 Total distribution (% rate)
Page 259 of 275
29
•Where it
goes...
•Sales tax
total rate in
Ukiah:
8.875%
Sales Tax
State general fund
$0.42
State education protection
fund (realignment)
$0.03
City of Ukiah
$0.11
City of Ukiah Measure P
$0.06
City of Ukiah Measure Y
$0.06
State local revenue fund
2011 (realignment)
$0.12
Local public safety fund (Prop
172)
$0.06
State local health fund
$0.06
County library fund
$0.03
County Measure B
$0.01
Transportation fund
$0.03
County Measure P,
$0.03
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Example
Spend $350 at Costco
•Assumptions
•All taxable goods
•Price paid: $350.00
•Tax paid: $31.06
•Total charged: $381.06
30
Sales Tax Distribution, City of Ukiah Jurisdiction
ShareTotalStateCountyCity
41.549%$ 12.91 $ 12.91 $ -$ -State general fund
2.817%0.88 0.88 --State education protection fund (realignment)
11.268%3.50 --3.50 City of Ukiah
5.634%1.75 --1.75 City of Ukiah Measure P
5.634%1.75 --1.75 City of Ukiah Measure Y
11.972%3.72 -3.72 -State local revenue fund 2011 (realignment)
5.634%1.75 -1.75 -Local public safety fund (Prop 172)
5.634%1.75 -1.75 -State local health fund
2.817%0.88 -0.88 -County library fund
2.817%0.88 -0.88 -County Measure P
1.408%0.44 -0.44 -County Measure B
2.817%0.88 -0.88 -Transportation fund
100.000%$ 31.06 $ 13.78 $ 10.28 $ 7.00 Total distribution (% rate)
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City Council Strategic Plan
31
Page 262 of 275
Questions
32
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Page 1 of 2
Agenda Item No: 3.c.
MEETING DATE/TIME: 2/7/2024
ITEM NO: 2024-1488
AGENDA SUMMARY REPORT
SUBJECT: Review and Update, if Warranted, the Ukiah City Council Strategic Plan.
DEPARTMENT: City Manager /
Admin PREPARED BY: Traci Boyl, City Manager's Office Senior Analyst
PRESENTER: Sage Sangiacomo, City Manager
ATTACHMENTS:
1. Draft City Council Strategic Plan 24
Summary: Each year during the annual budget process, the Ukiah City Council reviews and updates the
City's Strategic Plan.
Background: The Strategic Plan provides a framework that prioritizes focus on core functions and ensures
City Departments are working together to meet the needs of our residents and businesses as directed by the
City Council. The priorities identified in the plan will guide decision-making to desired outcomes through
strategies and specific actions.
The priorities, strategies, and actions that make up the strategic plan evolve over time with the changing
needs of the community and organization.
• Priorities are broad guiding statements that describe the hopes of the community for the future. A
priority may never be completely attainable, but it is used as a point towards which to strive.
• Strategies describe what is needed to move the City in the direction of completing each priority.
• Actions outline specific steps to be taken to achieve the strategy. Actions are further defined, detailed,
and assigned as objectives within each departmental budget.
Throughout the annual budget process, the City Council reviews and modifies the Plan as necessary and sets
annual objectives for all departments (within departmental budgets) that are in line with the City's priorities.
Discussion: The City Council will review and discuss the Strategic Plan (Attachment #1). The plan includes
updates and edits (in redline) to reflect the Council's recent policy changes and priorities over the previous
year. This year's update also includes incorporating the City Equity Action Plan goals and strategies.
The Equity Action Plan, developed by the City of Ukiah Diversity and Equity Committee, was adopted by the
City Council in January 2022 as a two-year plan. It has been implemented across all departments of the City
and is creating a positive impact on the agency and community based on employee demographics polls,
surveys, and feedback from team members. Therefore, with direction and guidance provided by the City's
Diversity and Equity Committee, City Staff recommends the Equity Action Plan goals and strategies be
incorporated into the City Council's Strategic Plan. This step would memorialize the ongoing commitment to
this work and ensure diversity, equity, transparency, and justice are embedded into policymaking,
accountability, and delivery of City services.
Additional updates to the plan include:
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Page 2 of 2
• Development of a Climate Action Plan
• Protection of the community's investment in improved infrastructure
• Explore designs and plans to develop enhanced gateways into the City
Recommended Action: Review the Ukiah City Council Strategic Plan and provide direction as may be
warranted to update the document.
BUDGET AMENDMENT REQUIRED: n/a
CURRENT BUDGET AMOUNT: n/a
PROPOSED BUDGET AMOUNT: n/a
FINANCING SOURCE: n/a
PREVIOUS CONTRACT/PURCHASE ORDER NO.: n/a
COORDINATED WITH: Sage Sangiacomo, City Manager
DIVERSITY-EQUITY INITIATIVES (DEI):
Goal 2 – Eliminate internal and external barriers to Diversity, Equity, and Inclusion within the systems of our
organization. Goal 5 – Instill diversity, equity, and inclusion as essential core elements of policy-making,
accountability, and delivery of City services.
CLIMATE INITIATIVES (CI): 6c – Ensure that climate responsibility is integrated throughout the City’s
departments and operations.
GENERAL PLAN ELEMENTS (GP):GP-A1 - Land Use Element, GP-A2 - Economic Development Element,
GP-A3 - Mobility Element, GP-A4 - Public Facilities, Services, and Infrastructure Element, GP-A5 -
Environment and Sustainability Element, GP-A6 - Safety Element, GP-A7 - Agriculture Element, GP-A8 -
Housing Element (2019-2027)
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Ukiah City Council Strategic Plan
The Strategic Plan provides a comprehensive framework that prioritizes focus on core functions and
ensures City Departments are working together to meet the needs of our residents and businesses. The
priorities identified in the Plan will guide decision-making to desired outcomes through strategies and
specific actions.
The priorities, strategies and actions that make up the strategic plan evolve over time with the changing
needs of the community and organization. During the annual budget process, the City Council reviews
and modifies the Plan as necessary and sets annual objectives for all departments that are in line with
the City’s priorities.
In addition, successful development and implementation of the Strategic Plan requires continued
engagement, collaboration, and review with our commissions and citizens.
Outcomes
The primary outcomes for the Strategic Planning Process are threefold:
1.Create alignment among Councilmembers, City Staff, and the Community about the top
strategic priorities for the City of Ukiah.
2.Develop a set of operational principles that will guide the practices and decisions of the Council in
focusing the strategic priorities.
3.Identify specific mechanisms for tracking these strategic priorities over time that will allow the
Council and City Staff to make the necessary adjustments to achieve the strategic priorities.
General Principles
A set of accepted guidelines formed to capture values and priorities that transcend broadly to the strategic
plan.
We value diversity, equity, transparency, and justice and those values are essential core elements
of policy-making, accountability, and delivery of City services.
Our strategies and approaches maintain or enhance the positive characteristics of our community.
Our decisions reflect fiscal responsibility, reliability, sustainability, and affordability
with an understanding and consideration of impacts to the entire community and
organization.
We look to partner with our community members to promote greater ownership and involvement
in their services.
We look for strategies that increase efficiencies while enhancing customer service.
Where applicable, we adjust rates and fees to reflect changes in the economy and cost of services.
Components of the Plan
Priorities are guiding statements that describe desired outcomes for our community and
organization. A priority may not be completely attainable, but it is used as a point towards which
to strive.
Strategies describe what is needed to move the City in the direction of completing each priority.
Actions outline specific steps to be taken to achieve the strategy. Actions are further defined,
detailed, and assigned as objectives within each departmental budget.
Strategic Plan Priorities
ATTACHMENT 1
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Enhance Our Neighborhoods: Foster a sense of small-town life by embracing our diversity and providing
our residents with quality accessible services and vibrant places that reflect the diversity of cultures within
our community (People, Places, & Services)
Develop Quality Infrastructure: Evaluate strategies and best practices to develop and implement a
prioritized plan for maintaining and improving public infrastructure and utilities
Plan for the Future: Utilize sound principles for valley-wide planning that include a focused approach on
identifying and leveraging partnerships for service delivery to increase efficiencies, capabilities, and
resiliency.
Grow our Businesses: Facilitate the development of a sound local economy that attracts investment,
promotes economic diversity, supports businesses, creates employment opportunities, and generates
public revenues
Value our Team: Ensure Council and staff work together to create a more diverse, inclusive, responsive,
and effective workplace environment
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Recommended Strategy:
Build neighborhoods that provide access for all to a compatible balance of housing, employment,
commercial, medical, education, and recreational resources.
Actionable Items:
Implement a housing plan that works to support the development of sustainable housing for all
income levels
Responsively engage with our neighborhoods to align services with changing needs
Seek funding opportunities and partnerships to update and add park and recreational facilities
Work to preserve, conserve, and protect the natural resources/features of the Ukiah Valley
and open space
Develop a Complete Streets transportation network that enables safe access for all users,
including pedestrians, bicyclists, motorists, and transit riders of all ages and abilities.
Recommended Strategy:
Provide services that support a high quality of life for all residents, including fostering diverse,
inclusive, and accessible neighborhoods.
Actionable Items:
Ensure the safety of our community through proactive and responsive community
policing and fire services with a focus on ensuring that our team members have the
appropriate training and resources
Promote healthy neighborhoods with access for all to quality recreational opportunities
Engage and conduct community-wide surveys to identify gaps and opportunities for changes
or additions to our services and programs
Continue to work with partnering agencies and stakeholders to identify and address the needs
of the community’s most underrepresented
Recommended Strategy:
Embrace new technology, set policy, and evaluate critical infrastructure to encourage and support
resilience through an environmentally sustainable community.
Actionable Items:
Provide ongoing education and active engagement of City staff, members of
committees and commissions, contractors, consultants, residents, and independent
Enhance Our Neighborhoods
Foster a sense of small town life by embracing our diversity and
providing our residents with quality, accessible services and
vibrant places that reflect the diversity of cultures within our
community (People, Places, Services)
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community groups in alignment with the goals of improving environmental standards
and promoting sustainable policies
Address the climate implications of all policies and actions that come before the
Ukiah City Council that have the potential to impact greenhouse gas emissions,
carbon sequestration, and disaster preparedness within the City
Implement Continue to support the implementation of the City of Ukiah Climate
Initiatives (Resolution 2022-44) to restore a safe climate
Support the development and implementation of a Climate Action Plan
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Recommended Strategy:
Continue the development and maintenance of a comprehensive Capital Improvement Plan.
Actionable Items:
Determine current conditions, needs and opportunities, and focus on specific capital
improvement projects for the following areas:
o Streets
o Water
o Sewer
o Electric
o Storm drains
o Landfill
Recommended Strategy:
Identify and/or develop funding for essential and vital infrastructure for the long-term.
Actionable Items:
Conduct regular evaluation of utility rates to ensure sustainability of services
Explore and seek grant funding
Evaluate a potential trench cut fee to protect the community’s investment . Prioritize the
protection of the community’s investment in improved infrastructure.
Develop Quality Infrastructure
Evaluate strategies and best practices to develop and
implement a prioritized plan for maintaining and
improving public infrastructure and utilities
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Recommended Strategy:
Review and revise land use planning documents to be reflective of the long-term vision for the
community
Actionable Items:
Implement the goals, policies, and programs in the Ukiah 2040 General Plan
Prepare and submit annexation applications in alignment with the City of Ukiah’s updated
sphere of influence (SOI) and annexation policies
Evaluate and amend the city zoning code to improve efficiencies/public service and protect
natural resources
Recommended Strategy:
Analyze and consider opportunities for regional partnerships that support or improve the delivery of
municipal services
Actionable Items:
Develop tax sharing agreement with the County of Mendocino
Support and implement the participation agreement with the Ukiah Valley Sanitation District
Continue the development of a plan for the delivery of fire services for the Ukiah Valley
Support newly-developed partnerships with Ukiah Valley water agencies and finalize
agreements to consolidate services for improved efficiency, capability and resiliency
Recommended Strategy:
Instill diversity, equity, and inclusion as essential core elements of policymaking, accountability,
and delivery of City services.
Actionable Items:
Actively engage the community to recruit, board, commission, and committee members that
reflect the diverse community we serve.
Develop and expand public education and outreach platforms to reach underrepresented
individuals.
Recommended Strategy:
Plan for the Future
Utilize sound principles for valley-wide planning that include a
focused approach on identifying and leveraging partnerships for
service delivery to increase efficiencies, capabilities, and
resiliencey.
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Ensure accountability in the implementation of goals and assessment of progress toward outcomes.
Continue to track progress and ensure DEI alignment of projects and programs through ASR
tracking and budget development tools and processes
Provide annual equity reports to Council
Make corrective actions through ongoing engagement and evaluation from the DEI
Committee
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Recommended Strategy:
Identify and remove barriers to economic development while leveraging economic opportunities
Actionable Items:
Leverage partnerships with other local agencies and stakeholders to provide economic
development resources and services for the retention and recruitment of businesses.
Identify and support the development of public infrastructure needed to support growth
Recommended Strategy:
Develop and preserve the historic downtown as a regional center of civic and economic activity.
Actionable Items:
Develop a plan to identify and attract anchor tenants to the downtown core
Continue efforts to affect positive change with the Palace Hotel
Coordinate with the County and State for a reuse plan for the Courthouse
Continue to support the implementation of the Evaluate and implement Downtown Streetscape
Improvement Plan (Phase II anticipated summer of 2023)
Support public infrastructure development at the Perkins Street Depot site in support of the
courthouse development and buildout of the property.
Develop and implement an improved downtown parking plan
Continue to support the development of the Great Redwood Trail
Explore designs and plans to develop enhanced gateways into the City
Grow Our Businesses
Facilitate the development of a sound local economy
that attracts investment, promotes economic diversity, supports
businesses, creates employment opportunities, and
generates public revenues.
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Recommended Strategy:
Promote the core values that are embedded in the operational culture of the organization.
Actionable Items:
Develop organizational practices that reflect our o embed the core values (Professionalism,
Service, Teamwork, Innovation, and Safety) through the lens of diversity, equity, transparency, and justice.
and improve diversity, equity, transparency, and justice
Recommended Strategy:
Develop open communication and workflow practices that cultivate invested team members
and community awareness/involvement
Actionable Items:
Support the implementation of the City’s Equity Action Plan
Develop and expand a public education and outreach plan
Continue to redesign City Council workflow calendaring and ad-hoc/committee files
Recommended Strategy:
Create, sustain, and advance a diverse, equitable, and inclusive workplace and workforce that
reflects, values, and celebrates the diverse community we serve.
Actionable Items:
Implement Diversity, Equity, and InclusionEI-related recruitment, development, and
retention initiatives.
Support the work of the City’s internal Opportunity and Inclusion Team (OIT)
Support and expand employee programs including, the Mentorship Program, Exceptional
Employee Program, and Leadership Academy.
Incorporate cultural awareness celebrations and education into employee events and
programs.
Value our Team
Ensure Council and staff work together to create
a more diverse, inclusive, responsive, and
effective workplace environment
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