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Home My WebLink About2025-03-05 CC PacketPage 1 of 5 City Council Regular Meeting AGENDA (to be held both at the physical and virtual locations below) 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/81282548717 Or you can call in using your telephone only: • Call (toll free) 1-888-788-0099 • Enter the Access Code: 812 8254 8717 • To Raise Hand enter *9 • To Speak after being recognized: enter *6 to unmute yourself Alternatively, you may view the meeting (without participating) by clicking on the name of the meeting at www.cityofukiah.com/meetings. March 5, 2025 - 5:15 PM 1. ROLL CALL 2. PLEDGE OF ALLEGIANCE 3. AB 2449 NOTIFICATIONS AND CONSIDERATIONS 4. PROCLAMATIONS/INTRODUCTIONS/PRESENTATIONS 4.a. Community Partnership Update and Introduction of PG&E Government Liaison. Recommended Action: Receive presentation. Attachments: 1. Presentation 5. PETITIONS AND COMMUNICATIONS 6. APPROVAL OF MINUTES 6.a. Approval of the Minutes for the February 19, 2025, Special Joint Meeting. Recommended Action: Approve the Minutes for the February 19, 2025, Special Joint Meeting. Attachments: 1. 2025-02-19 Draft Minutes - Special Joint Meeting 6.b. Approval of the Minutes for the February 19, 2025, Regular Meeting. Page 1 of 568 Page 2 of 5 Recommended Action: Approve the Minutes for the February 19, 2025, Regular Meeting. Attachments: 1. 2025-02-19 Draft Minutes - Regular Meeting 7. RIGHT TO APPEAL DECISION Persons who are dissatisfied with a decision of the City Council may have the right to a review of that decision by a court. The City has adopted Section 1094.6 of the California Code of Civil Procedure, which generally limits to ninety days (90) the time within which the decision of the City Boards and Agencies may be judicially challenged. 8. CONSENT CALENDAR The following items listed are considered routine and will be enacted by a single motion and roll call vote by the City Council. Items may be removed from the Consent Calendar upon request of a Councilmember or a citizen in which event the item will be considered at the completion of all other items on the agenda. The motion by the City Council on the Consent Calendar will approve and make findings in accordance with Administrative Staff and/or Planning Commission recommendations. 8.a. Authorize the City Manager to Negotiate and Execute a Purchase Order Change Order in the Amount of $153,500 with Milsoft for Utility Billing for Ukiah Valley Water Authority Members Recommended Action: Authorize the City Manager to negotiate and execute a purchase order change order with Milsoft for a not-to-exceed amount of $153,500 for utility billing and data conversion services for Ukiah Valley Water Authority members, and approve a corresponding budget amendment. Attachments: 1. Milsoft Proposal 8.b. Adopt Resolution Amending Resolution 2025-07, "Ratifying the Proclamation of a Local Emergency Due to Ongoing Atmospheric Rivers Causing Damaging to Public Infrastructure," and Affirming that the Local Emergency Remains in Effect. Recommended Action: Adopt Resolution amending Resolution 2025-07, "Ratifying the Proclamation of a Local Emergency Due to Ongoing Atmospheric Rivers Causing Damaging to Public Infrastructure," and affirming that the local emergency remains in effect Attachments: 1. 14b Resolution 2025 - Ratify Proclamation 2. Amendment to Resolution 2025-07 8.c. Adoption of an Ordinance Modifying Ukiah City Code to Preserve and Strengthen Agricultural Uses In and Around Ukiah Consistent with the Ukiah 2040 General Plan. Recommended Action: Adopt an Ordinance amending and adding various sections of the Ukiah City Code modifying Ukiah City Code to preserve and strengthen agricultural uses in and around Ukiah consistent with the Ukiah 2040 General Plan. Attachments: 1. City of Ukiah Agriculture Element 2. ORDINANCE - Agricultural Consistency 3. CEQA Guidelines Section 15183 Findings of Consistency 8.d. Adoption of Resolution Reappointing Eric Crane and Randal S. Beckler to the Airport Commission. Recommended Action: Adopt resolution reappointing Eric Crane and Randal S. Beckler to the 'City Resident' positions on the Airport Commission, terms to expire March 5, 2028. Attachments: 1. Resolution 2014-48 2. Eric Crane - Application and Nomination 3. Randal S. Beckler - Application and Nomination 4. Proposed Resolution 5. Lester Marston - Airport Application - Redacted Page 2 of 568 Page 3 of 5 8.e. Assignment and Assumption Agreement – Ukiah Valley Sanitation District and Willow County Water District Recommended Action: 1. Approve the Assignment and Assumption Agreement in substantial form; 2. Authorize the City Manager to finalize negotiations and the Agreement; and 3. Direct Staff to coordinate with UVSD and Willow for the transition of services. Attachments: 1. ASSIGNMENT AND ASSUMPTION AGREEMENT- UVSD (002)-c1 2. MSA w Amendments 8.f. Approve the Purchase of a Pierce-International 2100 Gallon Water Tender from Golden State Fire Apparatus for the amount of $574,948.03, and Approval of Corresponding Buget Amendment. Recommended Action: Approve the purchase of the Water Tender in the amount of $584,874, and corresponding budget amendment. Attachments: 1. Pierce-GSFA Proposal - IHC 2100 Gallon Water Tender - 2-23-25 8.g. Notification of Change Order to Ghilotti Construction Inc. for Work Related to the Urban Core Project and Approval of Corresponding Budget Amendments. Recommended Action: Receive report of change order to Ghilotti Construction Inc. for work related to the Urban Core Project and approve corresponding budget amendment. Attachments: 1. RFC-29 -School Street Impv Combined Rev 1 8.h. Report of Contract with Placer Labs Inc. for an up to 3-Year Agreement for the Purpose of Demographic Data for Use by Multiple Departments. Recommended Action: Receive report of purchase of a contract with Placer Labs, Inc for demographic data for a period of up to three years. Attachments: 1. Placer.ai Contract 9. 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. 10. COUNCIL REPORTS 11. CITY MANAGER/CITY CLERK REPORTS 12. PUBLIC HEARINGS (5:30 PM) 13. UNFINISHED BUSINESS 13.a. Annual Military Equipment Report from Ukiah Police Department, in Compliance with California Assembly Bill No. 481. Recommended Action: Receive and Approve Annual Military Equipment Report. Attachments: 1. MilitaryEquipAttachment Page 3 of 568 Page 4 of 5 13.b. Discussion with Possible Direction to Staff Regarding Alternatives for Completion of an Updated Historic Resources Survey and a City of Ukiah Historic Preservation Code. Recommended Action: Discuss and provide direction to Staff regarding possible alternatives for completion of an updated Historic Resources Survey and a City of Ukiah Historic Preservation Code. Attachments: 1. RFP Architectural and Historical Resource Survey Preparation 2. Correspondence Received - Alyssa Ballard 3. 13b - Correspondence Received - Phillip Gary 13.c. Presentation of City's Audited Annual Comprehensive Financial Report (ACFR) and Audit Reports for the Year Ended June 30, 2024. Recommended Action: Receive and file Annual Comprehensive Financial Report (ACFR). Attachments: 1. Annual-ACFR-Report-City-June-30-2024 2. ACFR Presentation, 2024 3. Ukiah Internal Control Report FY 2024 4. Ukiah Audit Conclusion Letter FY 2024 13.d. Second Quarter Financial Report and Mid-Year Budget Review Recommended Action: Receive and file report. Attachments: 1. Mid-Year Report Presentation 13.e. Status Report on Emergency Contract with Diamond D Construction, LLC for the Emergency Repair of the Western Hills Mudslide at the City Water Tank (Pressure Zone 1-North, or PZ1-N) and Request for Authorization to Continue Work Under This Emergency Contract Recommended Action: Receive report and approve the continued work on the emergency contract with Diamond D Construction for the emergency repair of the Western Hills mudslide at the City water tank PZI-N. Attachments: 1. Resolution 2025-08 - Emergency Procurement for Mudslide at PZ1 2. Diamond D Estimate for PZ1 3. Purchae Order for Diamond D Slide 14. NEW BUSINESS 14.a. Receive Updates on City Council Committee and Ad Hoc Assignments, and, if Necessary, Consider Modifications to Assignments and/or the Creation/Elimination of Ad Hoc(s). Recommended Action: Receive report(s). The Council will consider modifications to committee and ad hoc assignments along with the creation/elimination ad hoc(s). Attachments: 1. 2025 City Council Special Assignments and Ad Hocs 15. CLOSED SESSION - CLOSED SESSION MAY BE HELD AT ANY TIME DURING THE MEETING 15.a. Conference with Legal Counsel – Anticipated Litigation (Government Code Section 54956.9(d)(4)) Initiation of litigation (4 cases) Page 4 of 568 Page 5 of 5 15.b. Conference with Legal Counsel – Existing Litigation (Government Code Section 54956.9(d)(1)) Name of case: Vichy Springs Resort v. City of Ukiah, Et Al; Case No. SCUK-CVPT-2018-70200 15.c. Conference with Legal Counsel – Existing Litigation (Government Code Section 54956.9(d)(1)) Name of case: Vichy Springs Resort, Inc v. City of Ukiah, et al.; Case No. 24-cv-07106-JSC 15.d. Conference with Legal Counsel – Existing Litigation (Government Code Section 54956.9(d)(1)) Name of case: Russian River Keepers et al. v. City of Ukiah, Case No. SCUK-CVPT-20-74612 15.e. CONFERENCE INVOLVING A JOINT POWERS AGENCY (Inland Water and Power Commission) City representative on IWPC Board (Mari Rodin) Discussion will concern: (Conference with Real Property Negotiators (Gov’t Code §54956.8) Property: PG&E Potter Valley Project; Agency Negotiators: Scott Shapiro, Janet Pauli. Negotiating Parties: IWPC and PG&E Under Negotiation: Price and Terms) Recommended Action: Attachments: None 15.f. Conference with Labor Negotiator (54957.6) Agency Designated Representative: Sage Sangiacomo, City Manager Employee Organizations: All bargaining units Unrepresented Employee: Police Chief 16. ADJOURNMENT 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 48 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 72 hours prior to the meeting set forth on this agenda. Araceli Sandoval, Deputy City Clerk Dated: 2/28/25 Page 5 of 568 Page 1 of 1 Agenda Item No: 4.a. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-197 AGENDA SUMMARY REPORT SUBJECT: Community Partnership Update and Introduction of PG&E Government Liaison. DEPARTMENT: City Manager / Admin PREPARED BY: Traci Boyl, City Manager's Office Senior Analyst PRESENTER: Cindy Sauers, Electric Utility Director and Traci Boyl, Sr. Management Analyst to the City Manager's Office ATTACHMENTS: 1. Presentation Summary: Staff will present an update on PG&E's ongoing support to the community, discuss collaboration efforts between the City of Ukiah and PG&E to improve community resilience and emergency preparedness, and introduce PG&E Government Liaison Alison Talbott. Background: PG&E is vital in supporting the Ukiah community beyond providing essential services. In addition to its ongoing partnership with the City on emergency preparedness efforts, PG&E actively invests in community events, safety and sustainability, and disaster response initiatives. Discussion: This short presentation highlights the partnership between PG&E and the community and provides an opportunity to formally introduce Alison Talbott, PG&E Government Liaison. Recommended Action: Receive presentation. BUDGET AMENDMENT REQUIRED: N/A CURRENT BUDGET AMOUNT: N/A PROPOSED BUDGET AMOUNT: N/A FINANCING SOURCE: REVENUE: Yes / No GRANT: Yes / No PREVIOUS CONTRACT/PURCHASE ORDER NO.: COORDINATED WITH: Cindy Sauers, Electric Utility Director STRATEGIC PLAN (SP): CLIMATE INITIATIVES (CI): GENERAL PLAN ELEMENTS (GP): Page 6 of 568 City of Ukiah and PG&E Community Partnership Update March 5, 2025 Page 7 of 568 2 Public Safety and Emergency Preparedness §First Responder Workshops §Ukiah Valley Conference Center Backup Generator §Mendocino County Fire Safe Council §Storm and Emergency Event Communication Page 8 of 568 3 Gas System Safety §Leak Survey and Inspections §Emergency Response §811 Program §Free in-home gas safety inspections and pilot relights Page 9 of 568 4 Community Engagement §Redwood Empire Fair and Junior Livestock Auction §PumpkinFest §North Coast Opportunities §Food Banks and Nutrition Programs §Scholarship Opportunity Page 10 of 568 5 For REACH, customers can learn more and apply by visiting pge.com/reach. For CARE and FERA, customers can verify if they are eligible and enroll at: pge.com/care. Savings Programs for Income-Qualified Customers Helping eligible customers pay their energy bills. California Alternate Rates For Energy Program (CARE) Provides a monthly discount of 20% or more on gas and electricity. Participants qualify through income guidelines or if enrolled in certain public assistance programs. Family Electric Rate Assistance Program (FERA) Provides a monthly discount of 18% on electricity only. Must be a household with three or more people that meets qualifying income guidelines. Relief For Energy Assistance Through Community Help (REACH) One-time energy credit for up to $1,000. Must have a past due balance of no more than $2,000, a disconnection notice and meet qualifying income guidelines. Page 11 of 568 6 Working to Lower Costs for Customers Additional information can be found by visiting: pge.com/grc WE ARE CURRENTLY IMPLEMENTING 150+ projects companywide to further reduce costs Sample Cost Saving Actions $68 million in cost savings for 2023 ALTERNATIVE TO COMMERCIAL INSURANCE $1.8 billion in cost savings over the next four years UNDERGROUNDINGVEGETATION MANAGEMENT $300 million in cost savings for 2023 Page 12 of 568 Agenda Item 6a Page 1 of 1 CITY OF UKIAH CITY COUNCIL and AIRPORT COMMISSION MINUTES Special Joint Meeting UKIAH VALLEY CONFERENCE CENTER Ukiah, CA 95482 February 19, 2025 4:00 p.m. 1. CALL TO ORDER AND ROLL CALL Ukiah City Council and Airport Commission met at a Special Joint Meeting on February 19, 2025, having been legally noticed on February 14, 2025. Mayor Crane called the meeting to order at 4:05 p.m. Roll was taken with the following Councilmembers Present: Mari Rodin, Heather Criss, Juan V. Orozco, Susan Sher, and Douglas, F. Crane. Airport Commissioners Present: Donovan Albright, Gregory Andronaco, Mark Ashiku (arriving at 4:15 p.m.), and Eric Crane. Staff Present: Staff Present: Greg Owen, Airport Manager; Sage Sangiacomo, City Manager; David Rapport, City Attorney; and Kristine Lawler, City Clerk. MAYOR CRANE PRESIDING 2. PLEDGE OF ALLEGIANCE The Pledge of Allegiance was led by Mayor Crane. 3. AUDIENCE COMMENTS ON NON-AGENDA ITEMS No public comment was received. 4. NEW BUSINESS a. Consider Authorization of the Pursuit of the Restoration of the 5,000-foot Runway Extension, Encompassing all Options, for Ukiah Municipal Airport; and Direction to Include the Runway Extension Project as Part of the Airport's Capital Improvement Program (CIP) and for Future Planning Documents. Presenters: Greg Owen, Airport Manager and Corbett Smith, Mead & Hunt. A Power Point presentation was given. No public comment was received. COUNCIL ACTION: Motion/Second: Sher/Orozco to direct Staff to pursue a 5,000-foot runway extension, encompassing all options, and include the runway extension project as part of the Airport's Capital Improvement Program (Project Title: Restoration of the Ukiah Municipal Airport Runway to 5,000 feet) and for future planning documents. Motion carried by the following roll call votes: AYES: Rodin, Criss, Orozco, Sher, and D. Crane. NOES: None. ABSENT: None. ABSTAIN: None. 15. ADJOURNMENT There being no further business, the meeting adjourned at 4:59 p.m. ________________________________ Kristine Lawler, City Clerk Page 13 of 568 AGENDA ITEM 6b Page 1 of 5 CITY OF UKIAH CITY COUNCIL MINUTES Regular Meeting CIVIC CENTER COUNCIL CHAMBERS 300 Seminary Avenue, Ukiah, CA 95482 Virtual Meeting Link: https://us06web.zoom.us/j/84273040775 February 19, 2025 5:15 p.m. 1.ROLL CALL Ukiah City Council met at a Regular Meeting on February 19, 2025, having been legally noticed on February 14, 2025. The meeting was held in person and virtually at the following link: https://us06web.zoom.us/j/84273040775. Mayor Crane called the meeting to order at 5:31 p.m. Roll was taken with the following Councilmembers Present: Mari Rodin, Heather Criss, Juan V. Orozco, Susan Sher, and Douglas, F. Crane. Staff Present: Sage Sangiacomo, City Manager; David Rapport, City Attorney; and Kristine Lawler, City Clerk. MAYOR CRANE PRESIDING. 2.PLEDGE OF ALLEGIANCE The Pledge of Allegiance was led by Councilmember Criss. URGENCY ITEM Presenter: Sage Sangiacomo, City Manager Motion/Second: Rodin/Criss to accept the urgency items due to timelines and place on the agenda as Agenda Items 14b and 14c. Motion carried by the following roll call votes: AYES: Rodin, Criss, Orozco, Sher, and Crane. NOES: None. ABSENT: None. ABSTAIN: None. 3.AB 2449 NOTIFICATIONS AND CONSIDERATIONS No notifications were received. 4.PROCLAMATIONS/INTRODUCTIONS/PRESENTATIONS a.Proclamation of the Ukiah City Council Recognizing March as Women’s History Month. Presenter: Vice Mayor Sher. Public Comment: Linda McClure. Proclamation was received by Janice Lombardi, Jackie Orozco, and Linda McClure, Mendocino Women’s Political Coalition. 5.PETITIONS AND COMMUNICATIONS City Clerk, Kristine Lawler, stated that no communications had been received. 6.APPROVAL OF MINUTES a.Approval of the Minutes for the February 5, 2025, Regular Meeting. Motion/Second: Criss/Sher to approve Minutes of February 5, 2025, a regular meeting, as submitted. Motion carried by the following roll call votes: AYES: Rodin, Criss, Orozco, Sher, and Crane. NOES: None. ABSENT: None. ABSTAIN: None. Page 14 of 568 City Council Minutes for February 19, 2025, Continued: Page 2 of 5 7. RIGHT TO APPEAL DECISION Mayor Crane read the rights to appeal a decision. 8. CONSENT CALENDAR a. Report of Disbursements for the Month of December 2024 - Finance. b. Report of Disbursements for the Month of January 2025 - Finance. c. Approval of a Budget Amendment for a Contract (2425-178) with Hildebrand Consulting LLC in the Amount of $20,750 for the City's Sewer Financial Plan - Finance. d. Adoption of an Ordinance Amending Section 1001 of the Ukiah City Code, Pertaining to Membership and Appointment of the Public Spaces Commission – City Clerk. ORDINANCE NO. 1252 ORDINANCE OF THE CITY COUNCIL OF THE CITY OF UKIAH AMENDING SECTION 1001 OF THE CITY CODE REGARDING MEMBERSHIP OF THE PUBLIC SPACES COMMISSION. e. Authorization for the City Manager to Negotiate and Execute a Contract (2425-185) with Rincon Consultants, Inc., for the Purpose of Providing California Environmental Quality Act (CEQA) Professional Consulting Services Pertaining to the City's 2025 Annexation Application; and Approval of Corresponding Budget Amendment – Community Development. f. Approval of Notice of Completion for Ghilotti Construction Company for the Downtown Streetscape Project - Phase II, and Direct the City Clerk to File the Notice of Completion with the County Recorder – Public Works. g. Approval of Contract Amendment (2021-167-A2) with JM Integration in the Amount of $119,394 for SCADA System Upgrade at the Water Treatment Plant, and Approve Corresponding Budget Amendment – Water Resources. h. Report to City Council Regarding Paramedic Training at Pelham Paramedic School and the Associated Expenses of $42,600 - Fire. i. Consider Approval to Recruit for a Parks and Streets Operations Superintendent Position – Community Services. – Pulled by Councilmember Sher and places as Agenda Item 14d. j. Consideration of Adoption of Resolution (2025-05) to Remove Approximately 80 Lineal Feet of On-Street Parking on the East Side of Hospital Drive to Facilitate the Installation of a Public Transportation Bus Stop – Public Works. Motion/Second: Rodin/Criss to approve Consent Calendar Items 8a-8h, and 8j, as submitted. Motion carried by the following roll call votes: AYES: Rodin, Criss, Orozco, Sher, and Crane. NOES: None. ABSENT: None. ABSTAIN: None. 9. AUDIENCE COMMENTS ON NON-AGENDA ITEMS Public Comment: Rick Johnson (speaking as a private citizen) – recreational vehicles-public nuisance; and Bill (surname inaudible)– crosswalk safety and concerns. Page 15 of 568 City Council Minutes for February 19, 2025, Continued: Page 3 of 5 10. COUNCIL REPORTS Presenter: Councilmember Rodin. 11. CITY MANAGER/CITY CLERK REPORTS Presenters: • Construction Update – Tim Eriksen, Public Works Director / City Engineer. • Public Records – Kristine Lawler, City Clerk. • Fire Hazard Zones – Sage Sangiacomo. 12. PUBLIC HEARINGS (5:30 PM) a. Adoption of Resolution Adopting Fire Impact Fees on Behalf of the Ukiah Valley Fire District. Presenter: Douglas Hutchison, Fire Chief. PUBLIC HEARING OPENED AT 6:15 P.M. No public comment received. PUBLIC HEARING OPENED AT 6:16 P.M. Motion/Second: Sher/Criss to adopt resolution (2025-06) adopting Fire Impact Fees on behalf of the Ukiah Valley Fire District. Motion carried by the following roll call votes: AYES: Rodin, Criss, Orozco, Sher, and Crane. NOES: None. ABSENT: None. ABSTAIN: None. b. Introduction by Title Only of an Ordinance Modifying Ukiah City Code to Preserve and Strengthen Agricultural Uses In and Around Ukiah Consistent with the Ukiah 2040 General Plan. Presenters: Katherine Schaefers, Planning Manager and Jesse Davis, Chief Planning Manager. PUBLIC HEARING OPENED AT 6:32 P.M. No public comment received. PUBLIC HEARING OPENED AT 6:33 P.M. Motion/Second: Rodin/Orozco to introduce the ordinance by title only. Motion carried by the following roll call votes: AYES: Rodin, Criss, Orozco, Sher, and Crane. NOES: None. ABSENT: None. ABSTAIN: None. City Clerk, Kristine Lawler, read the following ordinance title into the record: ORDINANCE OF THE CITY COUNCIL OF THE CITY OF UKIAH AMENDING VARIOUS SECTIONS OF DIVISIONS 7 AND 9 OF THE CITY CODE TO REGULATE AGRICULTURAL USES AND CERTAIN CANNABIS BUSINESS STANDARDS Motion/Second: Rodin/Orozco to introduce the ordinance modifying Ukiah City Code to preserve and strengthen agricultural uses in and around Ukiah consistent with the Ukiah 2040 General Plan. Motion carried by the following roll call votes: AYES: Rodin, Criss, Orozco, Sher, and Crane. NOES: None. ABSENT: None. ABSTAIN: None. Page 16 of 568 City Council Minutes for February 19, 2025, Continued: Page 4 of 5 13. UNFINISHED BUSINESS a. Receive 2024 Annual Report on Code Enforcement Activities. Presenters: Sean Connell, Code Enforcement Inspector II and Matt Keizer, Chief Code Enforcement Officer. No public comment was received. Report was received and direction given to Staff. Council Consensus to agendized an item to discuss the Abandoned Vehicle Ordinance issues, and to continue to provide the report in the current format [consolidating the Cannabis, Tobacco, Nitrous Oxide, Shopping Carts, and Code Enforcement]. 14. NEW BUSINESS a. Receive Updates on City Council Committee and Ad Hoc Assignments and, if Necessary, Consider Modifications to Assignments and/or the Creation/Elimination of Ad hoc(s). No reports were received. b. Adoption and Ratification of a Resolution Proclaiming a Local Emergency Due to Ongoing Atmospheric Rivers Causing Damage to Public Infrastructure. Presenters: Sage Sangiacomo, City Manager and Traci Boyl, Emergency Manager. No public comment was received. Motion/Second: Rodin/Criss to adopt and ratify a resolution proclaiming a local emergency related to ongoing atmospheric rivers which caused damage to public infrastructure, and authorize the City Manager to sign any associated documents that may arise. Motion carried by the following roll call votes: AYES: Rodin, Criss, Orozco, Sher, and Crane. NOES: None. ABSENT: None. ABSTAIN: None. c. Adopt Resolution Approving Award of Contract to Diamond D Construction, LLC in the Amount of $30,042.00 for the Emergency Repair of the Western Hills Mudslide at the City Water Tank (Pressure Zone 1-North, or PZ1-N), and Approval of Corresponding Budget Am endment, if Necessary. Presenter: Sage Sangiacomo, City Manager. No public comment was received. RECESS: 7:16 - 7:22 P.M. Motion/Second: Rodin/Orozco to adopt Resolution approving award of contract to Diamond D Construction in the amount of $30,042 for the emergency repair of the Western Hills mudslide at the City water tank PZI-N, and approval of corresponding budget amendment, if necessary. Motion carried by the following roll call votes: AYES: Rodin, Criss, Orozco, Sher, and Crane. NOES: None. ABSENT: None. ABSTAIN: None. Page 17 of 568 City Council Minutes for February 19, 2025, Continued: Page 5 of 5 d. Consider Approval to Recruit for a Parks and Streets Operations Superintendent Position – Community Services – From Consent Calendar item 8i. Presenters: Neil Davis, Community Services Director and Tim Eriksen, Public Works Director. No public comment was received. Motion/Second: Sher/Rodin to approve a new job classification for a combined Parks and Streets Operations Superintendent, and for Staff to initiate a recruitment for the new Parks and Streets Operations Superintendent position. Motion carried by the following roll call votes: AYES: Rodin, Criss, Orozco, Sher, and Crane. NOES: None. ABSENT: None. ABSTAIN: None. THE CITY COUNCIL ADJOURNED TO CLOSED SESSION AT 7:36 P.M. 15. CLOSED SESSION a. Conference with Legal Counsel – Anticipated Litigation (Government Code Section 54956.9(d)(4)) Initiation of litigation (4 cases) b. Conference with Legal Counsel – Existing Litigation (Government Code Section 54956.9(d)(1)) Name of case: Vichy Springs Resort v. City of Ukiah, Et Al; Case No. SCUK-CVPT-2018-70200 c. Conference with Legal Counsel – Existing Litigation (Government Code Section 54956.9(d)(1)) Name of case: Vichy Springs Resort, Inc v. City of Ukiah, et al.; Case No. 24-cv-07106-JSC d. Conference with Legal Counsel – Existing Litigation (Government Code Section 54956.9(d)(1)) Name of case: Russian River Keepers et al. v. City of Ukiah, Case No. SCUK-CVPT-20-74612 e. Conference Involving a Joint Powers Agency (Inland Water and Power Commission) City representative on IWPC Board (Mari Rodin) Discussion will concern: (Conference with Real Property Negotiators (Gov’t Code §54956.8) Property: PG&E Potter Valley Project; Agency Negotiators: Scott Shapiro, Janet Pauli. Negotiating Parties: IWPC and PG&E Under Negotiation: Price and Terms) f. Conference with Labor Negotiator (54957.6) Agency Designated Representative: Sage Sangiacomo, City Manager Employee Organizations: All bargaining units Unrepresented Employee: Police Chief No action reported; direction provided to Staff. 16. ADJOURNMENT There being no further business, the meeting adjourned at 9:11 p.m. ________________________________ Kristine Lawler, City Clerk Page 18 of 568 Page 1 of 2 Agenda Item No: 8.a. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-145 AGENDA SUMMARY REPORT SUBJECT: Authorize the City Manager to Negotiate and Execute a Purchase Order Change Order in the Amount of $153,500 with Milsoft for Utility Billing for Ukiah Valley Water Authority Members DEPARTMENT: Finance PREPARED BY: Olga Keough, Controller PRESENTER: Consent Calendar ATTACHMENTS: 1. Milsoft Proposal Summary: The Council will consider authorizing the City Manager to negotiate and execute a purchase order change order with Milsoft for utility billing and data conversion services for Ukiah Valley Water Authority Members, including Willow, Calpella, and potentially Hopland, River Estates, the Ukiah Valley Sanitation District (UVSD), and approving a corresponding budget amendment. Background: In June 2021 Council awarded a contract to Milsoft for the City Utility Billing's Customer Information System (CIS) software program. The City has been using Milsoft CIS for utility billing since July 2022. In June 2024 City entered into another contract with Milsoft for utility billing and data conversion services for two new members of Ukiah Valley Water Authority, Millview and Redwood Water Districts, and has been using Milsoft CIS for utility billing for those two Water Districts since January 1, 2025. On January 1, 2026 the City will begin providing utility billing services for two other members of Ukiah Valley Water Authority, Willow and Calpella Water Districts. It is anticipated that additional Water Districts, including Hopland and River Estates will join the agreement, as well as the Ukiah Valley Sanitation District. Discussion: To ensure readiness for fiscal year 2025-26 billing go-live date for up to four Water Districts, including Willow, Calpella, Hopland, River Estates water billing, and Ukiah Valley Sanitation District waste water billing, Staff recommends authorizing the City Manager to negotiate and execute a contract amendment with Milsoft for utility billing and data conversion. While Hopland, River Estates and Ukiah Valley Sanitation District have not yet approved joining the water consolidation efforts and/or billing consolidation, securing the availability of the services is important for timely integration. Please refer to Attachment 1 for a copy of their proposals. Given the tight window to complete this implementation, it is crucial that Staff have the appropriate tools to accomplish the task. Timing is of the essence. Therefore, Staff recommends authorizing the City Manager to negotiate and execute a purchase order change order with Milsoft in the not-to-exceed amount of $153,500 for utility billing and data conversion services and approving a corresponding budget amendment. If fewer agencies join the UVWA, and if UVSD chooses not to use the City for billing, the cost will not approach the not-to-exceed amount. Recommended Action: Authorize the City Manager to negotiate and execute a purchase order change order with Milsoft for a not-to-exceed amount of $153,500 for utility billing and data conversion services for Ukiah Valley Water Authority members, and approve a corresponding budget amendment. BUDGET AMENDMENT REQUIRED: Yes CURRENT BUDGET AMOUNT: 20513300.52100.18469: $0 PROPOSED BUDGET AMOUNT: 20513300.52100.18469: $153,500 Page 19 of 568 Page 2 of 2 FINANCING SOURCE: UVWA member agencies REVENUE: YES / No GRANT: YES / No PREVIOUS CONTRACT/PURCHASE ORDER NO.: Purchase Order 48594 COORDINATED WITH: Dan Buffalo, Finance Director; Lori Martin, Utility Billing Customer Service Manager; Ginny Feth-Michel, Assistant Finance Director STRATEGIC PLAN (SP): N/A CLIMATE INITIATIVES (CI): N/A GENERAL PLAN ELEMENTS (GP): N/A Page 20 of 568 Bill To Lori Martin Quote Number: 53850 Ukiah, City of Date Created: 02/06/2025 300 Seminary Avenue Valid Until: 04/08/2025 Ukiah, CA, 95482-5400 Account Manager: Bart Brockway USA Accounting & Utility Billing - Services Qty Quoted Line Item List Price Price 1 Database Conversion from iXp (Willow/Calpella) CIS Data Pull Conversion Services. -Convert minimum data to ensure system functionality. -Convert only accounts, meters, and locations that are active or have either a credit or debit balance. -Convert only one year of monthly summary history, which includes usage, bill amount, and monthly payment total but does not include detailed charges or payment information. -All data will be provided in Excel format, and utility resources will identify data items. Data mapping will be a joint effort between Milsoft and Ukiah. -Milsoft will provide reports and assist with data balancing. Ukiah will confirm that the data is accurate and balanced. -Four data pulls for each water district will be received, converted, and balanced. Each data pull may be reconverted multiple times. However, new data will only be received for the initial test conversion, 2 intermediate pulls in support of reconversions to ensure the process is correct, and a final go live conversion. -The final data pull will be performed after the system cutoff date of 12/31/2025, and the newly converted data in the system will be available and live on an agreed upon date the first week of January, 2026. Changes to this timeline will be agreed upon by both parties. -Additional pulls are $7,000 each. This includes an additional pull for Hopland and River Estates, if applicable. Special Terms: 60% invoiced upon quote acceptance, remaining 40% invoiced at "Go Live" Milsoft Support not applicable. $27,000.00 $27,000.00 1 Acct / Billing Services Blanket Nine (9) months of Project Management. $2,000 per month for each additional month over initial nine months Special Terms: 60% invoiced upon quote acceptance, remaining 40% invoiced at "Go Live" Milsoft Support Not Applicable. $15,000.00 $15,000.00 1 Acct / Billing Services Blanket Set up and configuration of two(2) additional water companies being added to current Ukiah CIS iXp system. Special Terms: 60% invoiced upon quote acceptance, remaining 40% invoiced at "Go Live" Milsoft Support Not Applicable. $7,000.00 $7,000.00 1 iXp New Custom Development Quoted line item is a not-to-exceed amount. All project change orders require an SOW with a description and cost to be agreed upon by both parties. Special Terms: 60% invoiced upon each SOW acceptance, remaining 40% invoiced at "Go Live" Milsoft Support applicable. $12,000.00 $12,000.00 Accounting & Utility Billing - Services Total:$61,000.00 Quote 53850 | Submission Options: quotes@milsoft.com | P.O. Box 5726 Abilene, TX 79608 | Fax: 325-690-0338 1 / 4 Attachment 1 Page 21 of 568 Accounting & Utility Billing - Training Qty Quoted Line Item List Price Price 2 Training - CIS Onsite Four (4) days of onsite Customer Information System (CIS) training and all related travel expenses. Curriculum chosen by Customer. Special Terms: 60% invoiced upon quote acceptance, remaining 40% invoiced at "Go Live". Milsoft Support Not Applicable. $12,500.00 $25,000.00 Accounting & Utility Billing - Training Total:$25,000.00 Grand Total:$86,000.00 Quote 53850 | Submission Options: quotes@milsoft.com | P.O. Box 5726 Abilene, TX 79608 | Fax: 325-690-0338 2 / 4Page 22 of 568 Quote Acceptance: This Quote comprises all material representations and constitutes the entire understanding between the parties to date with respect to the subject matter hereof and supersedes any and all prior representations, offers or agreements either oral or written between the parties with respect to such subject matter. This Quote shall serve as Schedule A to the Customer’s contract for procurement of the Product, Training, Service and Support Program as described when applicable, or as an addendum to Customer’s current contract(s) with Milsoft. Terms & Conditions - Services, General Payment Terms Payment due in USD upon receipt of invoice 100% invoiced upon quote acceptance, unless otherwise specified in description Price Exclusions Underlying Software solution/product, sold or subscribed separately. Any Customer-requested changes to the scope of work Support Program, if applicable as noted in description (e.g. for custom development) Annual support at the rate of 20% of the retail price Support invoiced separately upon installation; may be prorated to coordinate w/account renewals Terms & Conditions – Training - Lump Sum Package Pricing Payment Terms Payment due in USD upon receipt of invoice 60% invoiced upon quote acceptance 40% invoiced upon completion of the training Price Inclusion Trainers’ travel costs, meals, lodging for onsite presentation, if applicable Price Exclusions Customer-requested changes Software sold separately Terms & Conditions - Integration, Texting Configuration, DB Conversion, Migration Tool, Special Script Payment Terms Payment due in USD upon receipt of invoice 100% invoiced upon quote acceptance, unless otherwise specified in description Price Exclusions Underlying standard-edition Software product, sold or subscribed separately Any Customer-requested changes to the scope of work Support Program, if applicable as noted in description (for custom development or tool) Annual support at the rate of 20% of the retail price Support invoiced separately upon installation, may be prorated to coordinate account Quote 53850 | Submission Options: quotes@milsoft.com | P.O. Box 5726 Abilene, TX 79608 | Fax: 325-690-0338 3 / 4Page 23 of 568 IMPORTANT! Hardware and Operating System (OS) Requirements Customer, before signing below, please check online at http://milsoft.com/hardware-software-requirements to ensure that you have current compatibility and the latest recommendations for optimum functionality of this and all Milsoft® software with your organization's computers and devices. Account Name: ______________________________________ Date: _______________________________________________ Accepted By: ________________________________________ PO# (if applicable): ___________________________________ Printed Name: _______________________________________ Quote 53850 | Submission Options: quotes@milsoft.com | P.O. Box 5726 Abilene, TX 79608 | Fax: 325-690-0338 4 / 4Page 24 of 568 Bill To Lori Martin Quote Number: 53962 Ukiah, City of Date Created: 02/04/2025 300 Seminary Avenue Valid Until: 04/08/2025 Ukiah, CA, 95482-5400 Account Manager: Bart Brockway USA Accounting & Utility Billing - Services Qty Quoted Line Item Price 1 Database Conversion from iXp (Optional: Hopland) CIS Data Pull Conversion Services. -Convert minimum data to ensure system functionality. -Convert only accounts, meters, and locations that are active or have either a credit or debit balance. -Convert only one year of monthly summary history, which includes usage, bill amount, and monthly payment total but does not include detailed charges or payment information. -All data will be provided in Excel format, and utility resources will identify data items. Data mapping will be a joint effort between Milsoft and Ukiah. -Milsoft will provide reports and assist with data balancing. Ukiah will confirm that the data is accurate and balanced. -Four data pulls for each water district will be received, converted, and balanced. Each data pull may be reconverted multiple times. However, new data will only be received for the initial test conversion, 2 intermediate pulls in support of reconversions to ensure the process is correct, and a final go live conversion. -The final data pull will be performed after the system cutoff date of 12/31/2025, and the newly converted data in the system will be available and live on an agreed upon date the first week of January, 2026. Changes to this timeline will be agreed upon by both parties. Special Terms: 60% invoiced upon quote acceptance, remaining 40% invoiced at "Go Live" Milsoft Support not applicable. Contingent upon the execution of quote 53850. $6,500.00 1 Acct / Billing Services Blanket Set up and configuration of one (1) additional water company being added to the current Ukiah CIS iXp system. Special Terms: 60% invoiced upon quote acceptance, remaining 40% invoiced at "Go Live" Milsoft Support Not Applicable. $4,500.00 Accounting & Utility Billing - Services Total:$11,000.00 Grand Total:$11,000.00 Quote 53962 | Submission Options: quotes@milsoft.com | P.O. Box 5726 Abilene, TX 79608 | Fax: 325-690-0338 1 / 2Page 25 of 568 Quote Acceptance: This Quote comprises all material representations and constitutes the entire understanding between the parties to date with respect to the subject matter hereof and supersedes any and all prior representations, offers or agreements either oral or written between the parties with respect to such subject matter. This Quote shall serve as Schedule A to the Customer’s contract for procurement of the Product, Training, Service and Support Program as described when applicable, or as an addendum to Customer’s current contract(s) with Milsoft. Terms & Conditions - Services, General Payment Terms Payment due in USD upon receipt of invoice 100% invoiced upon quote acceptance, unless otherwise specified in description Price Exclusions Underlying Software solution/product, sold or subscribed separately. Any Customer-requested changes to the scope of work Support Program, if applicable as noted in description (e.g. for custom development) Annual support at the rate of 20% of the retail price Support invoiced separately upon installation; may be prorated to coordinate w/account renewals Terms & Conditions - Integration, Texting Configuration, DB Conversion, Migration Tool, Special Script Payment Terms Payment due in USD upon receipt of invoice 100% invoiced upon quote acceptance, unless otherwise specified in description Price Exclusions Underlying standard-edition Software product, sold or subscribed separately Any Customer-requested changes to the scope of work Support Program, if applicable as noted in description (for custom development or tool) Annual support at the rate of 20% of the retail price Support invoiced separately upon installation, may be prorated to coordinate account IMPORTANT! Hardware and Operating System (OS) Requirements Customer, before signing below, please check online at http://milsoft.com/hardware-software-requirements to ensure that you have current compatibility and the latest recommendations for optimum functionality of this and all Milsoft® software with your organization's computers and devices. Account Name: ______________________________________ Date: _______________________________________________ Accepted By: ________________________________________ PO# (if applicable): ___________________________________ Printed Name: _______________________________________ Quote 53962 | Submission Options: quotes@milsoft.com | P.O. Box 5726 Abilene, TX 79608 | Fax: 325-690-0338 2 / 2Page 26 of 568 Bill To Lori Martin Quote Number: 53851 Ukiah, City of Date Created: 02/04/2025 300 Seminary Avenue Valid Until: 04/08/2025 Ukiah, CA, 95482-5400 Account Manager: Bart Brockway USA Accounting & Utility Billing - Services Qty Quoted Line Item Price 1 Database Conversion from iXp (Optional: River Estates) CIS Data Pull Conversion Services. -Convert minimum data to ensure system functionality. -Convert only accounts, meters, and locations that are active or have either a credit or debit balance. -Convert only one year of monthly summary history, which includes usage, bill amount, and monthly payment total but does not include detailed charges or payment information. -All data will be provided in Excel format, and utility resources will identify data items. Data mapping will be a joint effort between Milsoft and Ukiah. -Milsoft will provide reports and assist with data balancing. Ukiah will confirm that the data is accurate and balanced. -Four data pulls for each water district will be received, converted, and balanced. Each data pull may be reconverted multiple times. However, new data will only be received for the initial test conversion, 2 intermediate pulls in support of reconversions to ensure the process is correct, and a final go live conversion. -The final data pull will be performed after the system cutoff date of 12/31/2025, and the newly converted data in the system will be available and live on an agreed upon date the first week of January, 2026. Changes to this timeline will be agreed upon by both parties. Special Terms: 60% invoiced upon quote acceptance, remaining 40% invoiced at "Go Live" Milsoft Support not applicable. Contingent upon the execution of quote 53850. $3,500.00 1 Acct / Billing Services Blanket Set up and configuration of one (1) additional water company being added to the current Ukiah CIS iXp system. Special Terms: 60% invoiced upon quote acceptance, remaining 40% invoiced at "Go Live" Milsoft Support Not Applicable. $1,500.00 Accounting & Utility Billing - Services Total:$5,000.00 Grand Total:$5,000.00 Quote 53851 | Submission Options: quotes@milsoft.com | P.O. Box 5726 Abilene, TX 79608 | Fax: 325-690-0338 1 / 2Page 27 of 568 Quote Acceptance: This Quote comprises all material representations and constitutes the entire understanding between the parties to date with respect to the subject matter hereof and supersedes any and all prior representations, offers or agreements either oral or written between the parties with respect to such subject matter. This Quote shall serve as Schedule A to the Customer’s contract for procurement of the Product, Training, Service and Support Program as described when applicable, or as an addendum to Customer’s current contract(s) with Milsoft. Terms & Conditions - Services, General Payment Terms Payment due in USD upon receipt of invoice 100% invoiced upon quote acceptance, unless otherwise specified in description Price Exclusions Underlying Software solution/product, sold or subscribed separately. Any Customer-requested changes to the scope of work Support Program, if applicable as noted in description (e.g. for custom development) Annual support at the rate of 20% of the retail price Support invoiced separately upon installation; may be prorated to coordinate w/account renewals Terms & Conditions - Integration, Texting Configuration, DB Conversion, Migration Tool, Special Script Payment Terms Payment due in USD upon receipt of invoice 100% invoiced upon quote acceptance, unless otherwise specified in description Price Exclusions Underlying standard-edition Software product, sold or subscribed separately Any Customer-requested changes to the scope of work Support Program, if applicable as noted in description (for custom development or tool) Annual support at the rate of 20% of the retail price Support invoiced separately upon installation, may be prorated to coordinate account IMPORTANT! Hardware and Operating System (OS) Requirements Customer, before signing below, please check online at http://milsoft.com/hardware-software-requirements to ensure that you have current compatibility and the latest recommendations for optimum functionality of this and all Milsoft® software with your organization's computers and devices. Account Name: ______________________________________ Date: _______________________________________________ Accepted By: ________________________________________ PO# (if applicable): ___________________________________ Printed Name: _______________________________________ Quote 53851 | Submission Options: quotes@milsoft.com | P.O. Box 5726 Abilene, TX 79608 | Fax: 325-690-0338 2 / 2Page 28 of 568 Bill To Lori Martin Quote Number: 54026 Ukiah, City of Date Created: 01/21/2025 300 Seminary Avenue Valid Until: 04/08/2025 Ukiah, CA, 95482-5400 Account Manager: Bart Brockway USA Accounting & Utility Billing - Services Qty Quoted Line Item Price 1 Database Conversion from iXp CIS Data Pull Conversion Services. -Convert minimum data to ensure system functionality. -Convert only accounts, meters, and locations that are active or owe money. -Convert only one year of monthly summary history, which includes usage, bill amount, and monthly payment total but does not include detailed charges or payment information. -All data will be provided in Excel format, and utility resources will identify data items. Data mapping will be a joint effort between Milsoft and Ukiah. -Milsoft will provide reports and assist with data balancing. Ukiah will confirm that the data is accurate and balanced. -Four data pulls will be received, converted, and balanced. Each data pull may be reconverted multiple times. However, new data will only be received for the initial test conversion, 2 intermediate pulls in support of reconversions to ensure the process is correct, and a final go live conversion. -The final data pull will be performed after the system cutoff date of 12/31/2025, and the newly converted data in the system will be available and live on an agreed upon date the first week of January, 2026. Changes to this timeline will be agreed upon by both parties. -Additional pulls are $7,000 each. Special Terms: 60% invoiced upon quote acceptance, remaining 40% invoiced at "Go Live" Milsoft Support not applicable. Contingent upon the execution of quote 53850. $27,000.00 1 Acct / Billing Services Blanket Set up and configuration of one (1) additional sanitation company being added to the current Ukiah CIS iXp system. -Online payments for all utility districts must have the same rate charge/convenience fee. Special Terms: 60% invoiced upon quote acceptance, remaining 40% invoiced at "Go Live" Milsoft Support Not Applicable. $4,500.00 1 iXp New Custom Development - Water Sewer Different Subs Sewer rate calculations and bill print changes included. SOW is required and agreed upon by both parties. Special Terms: 60% invoiced upon quote acceptance, remaining 40% invoiced at "Go Live" Milsoft Support applicable. $20,000.00 Accounting & Utility Billing - Services Total:$51,500.00 Grand Total:$51,500.00 Quote 54026 | Submission Options: quotes@milsoft.com | P.O. Box 5726 Abilene, TX 79608 | Fax: 325-690-0338 1 / 2Page 29 of 568 Quote Acceptance: This Quote comprises all material representations and constitutes the entire understanding between the parties to date with respect to the subject matter hereof and supersedes any and all prior representations, offers or agreements either oral or written between the parties with respect to such subject matter. This Quote shall serve as Schedule A to the Customer’s contract for procurement of the Product, Training, Service and Support Program as described when applicable, or as an addendum to Customer’s current contract(s) with Milsoft. Terms & Conditions - Services, General Payment Terms Payment due in USD upon receipt of invoice 100% invoiced upon quote acceptance, unless otherwise specified in description Price Exclusions Underlying Software solution/product, sold or subscribed separately. Any Customer-requested changes to the scope of work Support Program, if applicable as noted in description (e.g. for custom development) Annual support at the rate of 20% of the retail price Support invoiced separately upon installation; may be prorated to coordinate w/account renewals Terms & Conditions - Integration, Texting Configuration, DB Conversion, Migration Tool, Special Script Payment Terms Payment due in USD upon receipt of invoice 100% invoiced upon quote acceptance, unless otherwise specified in description Price Exclusions Underlying standard-edition Software product, sold or subscribed separately Any Customer-requested changes to the scope of work Support Program, if applicable as noted in description (for custom development or tool) Annual support at the rate of 20% of the retail price Support invoiced separately upon installation, may be prorated to coordinate account IMPORTANT! Hardware and Operating System (OS) Requirements Customer, before signing below, please check online at http://milsoft.com/hardware-software-requirements to ensure that you have current compatibility and the latest recommendations for optimum functionality of this and all Milsoft® software with your organization's computers and devices. Account Name: ______________________________________ Date: _______________________________________________ Accepted By: ________________________________________ PO# (if applicable): ___________________________________ Printed Name: _______________________________________ Quote 54026 | Submission Options: quotes@milsoft.com | P.O. Box 5726 Abilene, TX 79608 | Fax: 325-690-0338 2 / 2Page 30 of 568 Page 1 of 2 Agenda Item No: 8.b. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-196 AGENDA SUMMARY REPORT SUBJECT: Adopt Resolution Amending Resolution 2025-07, "Ratifying the Proclamation of a Local Emergency Due to Ongoing Atmospheric Rivers Causing Damaging to Public Infrastructure," and Affirming that the Local Emergency Remains in Effect. DEPARTMENT: City Manager / Admin PREPARED BY: Traci Boyl, City Manager's Office Senior Analyst PRESENTER: Traci Boyl, Sr. Management Analyst to the City Manager's Office ATTACHMENTS: 1. 14b Resolution 2025 - Ratify Proclamation 2. Amendment to Resolution 2025-07 Summary: The City Council will consider the adoption of a Resolution amending Resolution No. 2025-07, and affirm that the local emergency remains in effect. Background: On February 19, 2025, the Director of Emergency Services proclaimed a local emergency pursuant to Ukiah City Code Section 5125 (Ordinance No. 995, Section 1) due to ongoing atmospheric rivers that threatened and damaged local infrastructure. And, on February 19, 2025, the Ukiah City Council approved Resolution No. 2025-07 ratifying the proclamation of a local emergency affecting the City (Attachment 1). Resolution 2025-07 states, “the City Council will review this declaration at its next regular meeting, occurring not more than 14 days from the date the Resolution Proclaiming Existence of a Local Emergency is ratified by this resolution.” However, applicable law requires the Local Emergency Proclamation be reviewed and renewed no more than every 60 days. Discussion: To ensure compliance with applicable law, Staff recommends Council amend the Resolution to state: “The City Council will renew this proclamation every 60 days until it’s termination.” Additionally, due to the ongoing storms and saturated soils which continue to threaten public infrastructure, Staff recommended the City Council reaffirm that the local emergency remains in effect. Therefore, Staff recommends Council adopt a Resolution (Attachment 2) amending Resolution 2025-07, "Ratification of a Proclamation of a Local Emergency Due to Ongoing Atmospheric Rivers Causing Damage to Public Infrastructure," and affirming that the local emergency remains in effect. Recommended Action: Adopt Resolution amending Resolution 2025-07, "Ratifying the Proclamation of a Local Emergency Due to Ongoing Atmospheric Rivers Causing Damaging to Public Infrastructure," and affirming that the local emergency remains in effect BUDGET AMENDMENT REQUIRED: N/A CURRENT BUDGET AMOUNT: N/A PROPOSED BUDGET AMOUNT: FINANCING SOURCE: REVENUE: Yes / No GRANT: Yes / No Page 31 of 568 Page 2 of 2 PREVIOUS CONTRACT/PURCHASE ORDER NO.: COORDINATED WITH: Darcy Vaughn, City Attorney's Office STRATEGIC PLAN (SP): CLIMATE INITIATIVES (CI): GENERAL PLAN ELEMENTS (GP): Page 32 of 568 RESOLUTION NO. 2025-07XX RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH RATIFYING FEBRUARY 19, 2025 PROCLAMATION OF A LOCAL EMERGENCY WHEREAS: 1. On February 19, 2025, under the authority in Ukiah City Code Section 5125 (Ordinance No. 995,§1), the Director of Emergency Services proclaimed the existence of a local emergency as a result of conditions created by ongoing Atmospheric Rivers affecting the City of Ukiah (“City”) beginning February 5th, and conditions still exists. A true and correct copy of the Resolution Proclaiming Existence of a Local Emergency is attached hereto as Exhibit A and incorporated herein by this reference; and 2. While heavy rainfall has stopped, soils are saturated, and heavy run-off continues threatening additional damage to PZ1-N water tank and the newly acquired Western Hills road system, all of which threaten to continue or create local emergency conditions; and 3. The City Council has reviewed Exhibit A and concurs with the findings in the Proclamation; and 4. The City Council will review this declaration at its next regular meeting, occurring not more than 14 days from the date the Resolution Proclaiming Existence of a Local Emergency is ratified by this resolution; NOW, THEREFORE, BE IT RESOLVED that the City Council hereby ratifies the proclamation of a “local emergency” by the Director of Emergency Services and proclaims and orders that said local emergency shall be deemed to continue to exist until its termination is proclaimed by the City Council. The City Council shall review the need for continuing the local emergency at least once every 14 days until its termination is proclaimed by the City Council. BE IT FURTHER RESOLVED that the City Council hereby proclaims and orders that during the existence of a local emergency, the powers, functions, and duties of the Director of Emergency Services and the emergency organization of the City shall be those prescribed by (1) state law, (2)City ordinances and resolutions adopted by the City Council and (3) the City Operational Area Emergency Plan, as approved by the City Council. BE IT FURTHER RESOLVED that a copy of this declaration shall be forwarded to the County of Mendocino Office of Emergency Services (OES) with a request that OES forward the Resolution to California Office of Emergency Services for concurrence of a local emergency. PASSED AND ADOPTED this 19th day of February, 2025, by the following roll call vote: AYES: NOES: ABSENT: ABSTAIN: ________________________________ Douglas F. Crane, Mayor ATTEST: ______________________________ Kristine Lawler, City Clerk Councilmembers Rodin, Criss, Orozco, Sher, and Mayor Crane None None None ATTACHMENT A Page 33 of 568 Exhibit A A RESOLUTION PROCLAIMING EXISTENCE OF A LOCAL EMERGENCY DUE TO ONGOING ATMOSPHERIC RIVERS CAUSING DAMAGE TO PUBLIC INFRASTRCTURE WHEREAS, U kiah Cit y Code Section 5125 (Ordinance No. 995, Section 1) empowers the Director of Emergency services to proclaim the existence or threatened existence of a local emergency when said city is affected or likely to be affected by a public calamity; and WHEREAS, on Friday, February 4, 2025, the City of Ukiah experienced another Atmospheric River event, resulting in localized flooding within the city and surrounding areas; and WHEREAS, the Director of Emergency Services of the City of Ukiah does hereby find that conditions of extreme peril to the safety or persons and property arose within the City, caused by severe winter storms; and WHEREAS, although the City took immediate action to prepare for and respond to the storm, including monitoring streets and clearing storm drains, repositioning public safety resources as necessary, providing the public with preparedness communication, and attending Mendocino County's operational call, the conditions caused damage beyond the control and resources of City personnel; and WHEREAS, while the storm was short-lived, it brought significant heav y rain to already saturated soil, leading to severe damage to public infrastructure, including a landslide near Pressure Zone 1 North (PZ1-N) water tank located above the Cit y 's golf course, requiring emergency repair to prevent additional damage to the tank and caused additional slides on the newly-acquired Western Hills property damaging roads and culverts there; and WHEREAS, while the County did not experience significant damage, the City's reported damage meets the State's required threshold for requesting financial support; and. WHEREAS, declaring a local emergency enables the City to pursue State and Federal assistance. including reimbursement for eligible emergency response costs under the California Disaster Assistance Act and potential Federal Emergency Management Agency aid if a federal disaster is declared. NOW, THEREFORE, IT IS HEREBY PROCLAIMED that a local emergency now exists throughout the City of Ukiah. IT IS FURTHER PROCLAIMED AND ORDERED that during the existence of said local emergency the powers, functions, and duties of the emergency organization of this City shall be those prescribed by state law and ordinances and resolutions of this City , and that this emergency proclamation shall expire in 7 days after issuance unless confirmed and ratified by City Council =�::::fy :f �k::, �, By : 5je s,�<=,,_- Page 34 of 568 Page 1 of 1 RESOLUTION NO. 2025- A RESOLUTION AMENDING THE RATIFICATION OF A PROCLAMATION OF A LOCAL EMERGENCY DUE TO ONGOING ATMOSPHERIC RIVERS CAUSING DAMAGE TO PUBLIC INFRASTRUCTURE AND AFFIRMING THAT THE LOCAL EMERGENCY REMAINS IN EFFECT WHEREAS, on February 19, 2025, the Director of Emergency Services proclaimed a local emergency pursuant to Ukiah City Code Section 5125 (Ordinance No. 995, Section 1) due to ongoing atmospheric rivers which threatened and damaged local infrastructure; and WHEREAS, on February 19, 2025, the Ukiah City Council approved Resolution No. 2025-07 ratifying the proclamation of a local emergency affecting the City; and WHEREAS, Resolution 2025-07 states, “the City Council will review this declaration at its next regular meeting, occurring not more than 14 days from the date the Resolution Proclaiming Existence of a Local Emergency is ratified by this resolution”; and WHEREAS, Government Code section 8630(c) requires the Local Emergency Proclamation be reviewed every 60 days; and WHEREAS, to ensure compliance with applicable law, Resolution No. 2025-07 is hereby amended to state: “The City Council will review this proclamation every 60 days until its termination”; and WHEREAS, the local emergency remains in effect due to ongoing storms and saturated soils which continue to threaten public infrastructure. NOW THEREFORE BE IT RESOLVED by the City Council of the City of Ukiah as follows: 1. The City Council hereby amends Resolution No. 2025-07 to state: "the City Council will review this proclamation every 60 days until its termination." 2. The City Council reaffirms that a local emergency remains in effect due to the ongoing atmospheric rivers and associated damage to public infrastructure. BE IT FURTHER RESOLVED that a copy of this declaration shall be forwarded to the County of Mendocino Office of Emergency Services (OES) with a request that OES forward the Resolution to California Office of Emergency Services. PASSED AND ADOPTED this 5th day of March 2025, by the following roll call vote: AYES: NOES: ABSENT: ABSTAIN: Douglas F. Crane, Mayor ATTEST: Araceli Sandoval, Deputy City Clerk Attachment 2 Page 35 of 568 Page 1 of 3 Agenda Item No: 8.c. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-198 AGENDA SUMMARY REPORT SUBJECT: Adoption of an Ordinance Modifying Ukiah City Code to Preserve and Strengthen Agricultural Uses In and Around Ukiah Consistent with the Ukiah 2040 General Plan. DEPARTMENT: Community Development PREPARED BY: Katherine Schaffers, Planning Manager PRESENTER: Consent Calendar ATTACHMENTS: 1. City of Ukiah Agriculture Element 2. ORDINANCE - Agricultural Consistency 3. CEQA Guidelines Section 15183 Findings of Consistency Summary: Council will consider adoption of an Ordinance modifying Ukiah City Code to preserve and strengthen agricultural uses in and around Ukiah consistent with the Ukiah 2040 General Plan. Background: On December 7, 2022, the City Council adopted the Ukiah 2040 General Plan, which included an Agriculture Element (Attachment 1) highlighting the importance of collaborative approaches to agricultural resources and the need to align Mendocino County and City policies regarding the preservation of regional working lands. Furthermore, the General Plan recognized that consistency across City and County standards reduces administrative complexity for property owners and operators, creating a shared and efficient regulatory framework. As part of the 2040 General Plan, an implementation program, goals, and policies were specifically included to align Ukiah's agricultural standards with the regional standards of Mendocino County. This alignment aims to protect agricultural lands within Ukiah's Sphere of Influence from incompatible uses and ensures that zoning standards support existing agricultural practices if lands are "prezoned" and subsequently "annexed" into the City. While originally scheduled for review by the Planning Commission on November 13, 2024, City Staff requested that the review and hearing be postponed to ensure feedback could be incorporated from entities such as the Mendocino County Farm Bureau (MCFB), Mendocino County Resource Conservation District (MCRCD), Mendocino County Department of Planning and Building Services (PBS), and the Mendocino County Agricultural Commissioner. On December 11, 2024, the Ukiah Planning Commission evaluated the proposed amendments to the Ukiah City Code ("UCC") and unanimously recommended approval to the City Council through adoption of Resolution No. 2024-01. Since the Commission's recommendation, Staff has revised the proposed Ordinance to incorporate minor typographical edits, along with changes identified by stakeholders—particularly the Mendocino County Farm Bureau (MCFB)—that were discussed with the Planning Commission, as well as recommendations from the City Attorney for consistency with state law. On February 19, 2025, the Ukiah City Council held a public hearing where they reviewed the Planning Commission and Staff’s recommendation. During the meeting, Staff proposed a revision to Section 9174.2(F)(4), which regulates outdoor commercial cannabis cultivation. The proposed change aims to eliminate redundancy and clarify the language to read: “A Cannabis Cultivation Business located in the A-E Page 36 of 568 Page 2 of 3 district or with an A-overlay will not be subject to the location limitations set forth in Subsections F.1.a through F.1.e of this Section.” The original language referenced ‘Public Facilities’ with an Agricultural Overlay, specifically addressing the only area with this designation: the Public Facilities (PF) zone around the Wastewater Treatment Plant. However, Section 9174.4 of the Ordinance already outlines location limitations and development criteria for Cannabis Cultivation Businesses in Agricultural Combining Districts, making the reference to ‘Public Facilities’ unnecessary. At the conclusion of the public hearing, the Council unanimously (5-0) approved the introduction of the Ordinance (Attachment 2). Discussion: The Agricultural Consistency Ordinance (hereafter referred to as the "Proposed Ordinance") (Attachment 2) is primarily intended to align the City’s Agricultural Exclusive (A-E) district with the agricultural standards, allowances, and land use terminology adopted by Mendocino County. This alignment specifically pertains to Chapter 20.032 (Agriculture Use Types), Chapter 20.052 (Agricultural District), and Chapter 20.060 (Rangeland District) of the Mendocino County Code. The alignment would be implemented through an update to the City’s Agricultural Exclusive (A-E) district. These changes aim to ensure that agricultural operations within the City’s jurisdiction are regulated consistently and predictably, both now and in the future. By aligning with Mendocino County’s agricultural standards, the City seeks to provide clear guidelines and reduce uncertainty for property owners and active agricultural businesses. In accordance with the California Environmental Quality Act (CEQA), as evaluated in Attachment 3, there is no new information resulting from the proposed ordinance amendments that would result in more severe impacts than those considered in the Ukiah 2040 General Plan EIR. Section 15183 of the State CEQA Guidelines states that a project shall qualify for an exemption if the following findings can be made: 1) The project is consistent with the development density established by existing zoning, community plan or general plan policies for which an EIR was certified. 2) There are no project-specific effects which are peculiar to the project or its site, and which the Ukiah 2040 EIR failed to analyze as significant effects. 3) There are no project-specific impacts which the Ukiah 2040 EIR failed to analyze as significant effects. 4) There are no potentially significant offsite and/or cumulative impacts that the Ukiah 2040 EIR failed to evaluate. 5) There is no substantial new information that results in more severe impacts than anticipated by the Ukiah 2040 EIR. Staff recommends Council adopt the ordinance in Attachment 2, modifying Ukiah City Code to preserve and strengthen agricultural uses in and around Ukiah consistent with the Ukiah 2040 General Plan. Recommended Action: Adopt an Ordinance amending and adding various sections of the Ukiah City Code modifying Ukiah City Code to preserve and strengthen agricultural uses in and around Ukiah consistent with the Ukiah 2040 General Plan. BUDGET AMENDMENT REQUIRED: N/A CURRENT BUDGET AMOUNT: N/A PROPOSED BUDGET AMOUNT: N/A FINANCING SOURCE: N/A REVENUE: No GRANT: No PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A COORDINATED WITH: Darcy Vaughn, Assistant City Attorney STRATEGIC PLAN (SP):N/A Page 37 of 568 Page 3 of 3 CLIMATE INITIATIVES (CI):CL 5A: Update the zoning ordinance GENERAL PLAN ELEMENTS (GP): Agriculture Element Implementation Program C: Align Agricultural Standards; Goal AG-1, Policy AG-1.2 Page 38 of 568 Agriculture Element 8 ATTACHMENT 1 Page 39 of 568 Ukiah 2040 General Plan Agriculture Element Page 8-2 Ukiah 2040 General Plan | December 2022 Agriculture Element Section Title Page 8.1 Agriculture ................................................................................................................................................. 8-3 8.2 Ukiah Valley Agricultural Stakeholders ........................................................................................................ 8-4 8.3 Implementation Programs .......................................................................................................................... 8-6 Page 40 of 568 8. Agriculture Element Policy Document | December 2022 Page 8-3 Formalized agriculture within the Ukiah Valley began in the 1850s. Efforts included the raising of livestock and the growing of various grains, and hops. When the Northwestern Pacific Railroad was completed in 1889, prunes, potatoes, pears, and hops were sent from the Ukiah Valley to San Francisco and other regional markets. Hops, pears, prunes and grapes were the most widely planted crops in the 1950s, and today the Ukiah Valley is home to a number of productive agricultural activities, including organically produced crops and notable vineyards. The Valley’s rich bottom-land, resourced by the Russian River, consists of prime, fertile soils and benchlands highly productive for grapes. Presently, agricultural land within the region is mostly comprised of vineyards and pear orchards but also includes row crops and pasturelands. Agricultural production has been an important part of the regional economy for generations and will continue to be a foundational component for decades to come. In addition to the economic benefits, agricultural lands provide a pastoral quality that helps define the character of the Ukiah Valley. If undertaken appropriately by addressing issues related to health and, potential nusiances (e.g., noise, odor, ashetics), urban agriculture can improve access to healthy food, promote community development, and create jobs.1 While agricultural resources are addressed and protected by numerous State laws, this Agriculture Element is included here to implement new approaches to local agriculture and strengthen existing City policies regarding preservation and enhancement of regional working lands. Goals and Policies To preserve and strengthen agricultural uses in and around Ukiah that influence the regional economy. AG-1.1 Reduce Agricultural/Urban Conflict The City shall reduce conflict between incompatible uses and agriculture within and adjacent to the City. AG-1.2 Preserve Agricultural Lands With the exception of presently proposed or approved subdivisions, the City shall discourage urban development on unincorporated land within its Sphere of Influence until annexed by the City. The City shall support County land use regulations that protect the viability of local agriculture in the Ukiah Valley. AG-1.3 Plan Together The City shall identify and involve stakeholders, as well as advisors with knowledge and expertise, to create and implement a comprehensive planning framework that preserves and strengthens agricultural uses in and around Ukiah that inform and influence the regional economy. 1 Golden, S. (2013). Urban Agriculture Impacts: Social, Health, and Economic: A Literature Review. University of California Sustainable Agriculture Research and Education Program: Agricultural Sustainability Institute at UC Davis. Page 41 of 568 Ukiah 2040 General Plan Agriculture Element Page 8-4 Ukiah 2040 General Plan | December 2022 To create a healthy, equitable and resilient local-food system that further integrates agriculture into the City’s identity. AG-2.4 Backyard Food The City shall allow and encourage residents to undertake supplementary local agriculture, including backyard gardens, apiaries, poultry, and ‘foodscaping’. Examples include community, school, backyard, and rooftop gardens with a purpose extending beyond home consumption and education. AG-2.5 Buy Local, Enjoy Local The City shall encourage additional farmer and community markets, food trucks, and farm stands to support production, distribution, and sale of locally grown foods and continue to support community- based food production and local, nutritious food by working with local landowners for the creation of additional community gardens. AG-2.6 Support Gardeners The City shall coordinate with the University of California Cooperative Extension (UCCE) Mendocino County Master Gardener Program, to connect city residents with backyard gardening knowledge. AG-2.7 Farmer’s Markets In conjunction with the Mendocino County Farmers Market Association, the City shall research and identify additional ways to support the sale of local produce and goods at farmers markets within the City of Ukiah. Help existing agricultural stakeholders move ‘Beyond the Farm’. AG-3.1 Establish Infrastructure to Grow the Agricultural Economy The City shall support existing agriculture operators by encouraging a diverse, vibrant, and innovative agriculture economy that creates new opportunities and products from regional producers for local consumption and export. In conjunction with stakeholders, the City shall encourage the creation of agricultural business incubators, shared kitchens, and workforce development programs that create locations to strengthen agricultural operators within the region. AG-3.2 Agritourism The City shall support expansion of the agricultural tourism industry by assessing utilization use of tourism facilities (e.g., hospitality, restaurants, etc.), as well as supporting efforts to plan and integrate the Great Redwood Trail into the agricultural economy. AG-3.3 University Research The City shall encourage research, particularly at the University of California Cooperative Extension, pertinent to the Ukiah Valley to identify new potential uses and enhancement for existing agricultural industries, especially pomology, ‘forestry, livestock, ‘and viticulture. While the City recognizes the geographical limitations of its agricultural policies, the City also recognizes its sense of identity and quality of life are closely associated with the surrounding setting. To implement the goals and Page 42 of 568 8. Agriculture Element Policy Document | December 2022 Page 8-5 policies associated with this Agriculture Element, involvement of the below mentioned stakeholders, plus potentially many more, will be critically important to successful implementation of this general plan element. If implemented successfully, the Agriculture Element would activate conversations between government agencies and key stakeholders in the region to undertake a more collaborative effort resulting in unified land use policies for the future. LAND USE PLANNING AND POLICY - Mendocino County Resouces Conservation District (MCRCD) - Mendocino County Department of Planning and Building Services (PBS) - Sustainable Agriculture Lands Committee (SALC) - Mendocino Land Trust (MLT) - Mendocino Local Agency Formation Commission (LAFCo) FARMING AND FOOD SECTOR - Mendocino County Farm Bureau (MCFB) - Mendocino County Farmers Market Association - University of California’s Cooperative Extension - Mendocino County - Mendocino County Agricultural Commissioner - Plowshares - Ukiah - NCO Gardens Project - Mendo Lake Food Hub Page 43 of 568 Ukiah 2040 General Plan Agriculture Element Page 8-6 Ukiah 2040 General Plan | December 2022 Programs Implements Which Policy(ies) Responsible Supporting Department(s) 20 2 2 – 20 2 5 20 2 6 – 20 3 0 20 3 1 – 20 4 0 An n u a l On g o i n g Agricultural Buffer The City shall work with Mendocino County to establish setback or buffers for new non-agricultural development adjacent to agricultural lands to reduce conflict between incompatible land uses. AG – 1.2 Community Development ◼ Right to Farm The City shall adopt a right-to-farm ordinance to ensure appropriate disclosure of agricultural activities both within and adjacent to the City of Ukiah. AG – 1.2 Community Development ◼ Align Agricultural Standards The City shall revise agricultural standards and use terminology to be consistent with adjacent jurisdictions within the Ukiah Valley for the support of future annexation efforts. AG – 1.2 AG – 1.3 Community Development ◼ Williamson Act In coordination with the County Assessor, the City shall establish a Williamson Act program that aligns with ongoing efforts to preserve agricultural lands across Mendocino County. AG – 1.2 Community Development City Manager ◼ Reduce Regulation – Local Agriculture The City shall revise the Zoning code to allow low-intensity agricultural activities on residential parcels, including but not limited to back yard beehives, chickens and gardens. The revision will include objective use, development, and environments standards, and minimal permit fee requirements. AG – 2.4 Community Development City Attorney ◼ Page 44 of 568 8. Agriculture Element Policy Document | December 2022 Page 8-7 Programs Implements Which Policy(ies) Responsible Supporting Department(s) 20 2 2 – 20 2 5 20 2 6 – 20 3 0 20 3 1 – 20 4 0 An n u a l On g o i n g Foodscaping The City shall revise the City’s objective development and design standards for multi-family housing projects to include the definition of and provisions for ‘foodscaping’. AG – 2.4 Community Development ◼ “No Mow May” To encourage additional pollinators, the City shall prepare a pilot program for a “No Mow May” to encourage more ecologically beneficial lawns within the City of Ukiah. AG – 2.4 Community Development City Manager ◼ Urban Agricultural Definitions The City shall revise the City Zoning Code definitions, standards, and limitations for “Urban Agriculture”, including rooftop gardens, aquaculture, hydroponics, etc. AG – 2.4 Community Development ◼ Support Community Gardens The City shall revise the Zoning code to streamline the regulatory permitting process to support the creation of additional community gardens within the City. AG – 2.5 AG – 2.6 Community Development City Manager ◼ Urban Agricultural Incentive Zone The City shall research and consider implementation of an Urban Agricultural Incentive Zone (AB 551). “The Urban Agriculture Incentive Zones Act authorizes a city… and a landowner to enter into a contract to restrict the use of vacant, unimproved, or otherwise blighted lands for small-scale production of agricultural crops and animal husbandry. AG – 2.4 Community Development City Manager ◼ Local Food: Food Trucks & Farm Stands The City shall revise the Zoning Code to support the distribution and sale of locally- grown food via Food Trucks, Farm Stands, and farmer/community markets. AG – 2.5 Community Development Public Works ◼ Page 45 of 568 Ukiah 2040 General Plan Agriculture Element Page 8-8 Ukiah 2040 General Plan | December 2022 Programs Implements Which Policy(ies) Responsible Supporting Department(s) 20 2 2 – 20 2 5 20 2 6 – 20 3 0 20 3 1 – 20 4 0 An n u a l On g o i n g Farmers Markets In conjunction with the Mendocino County Farmers Market Association, the City shall research and identify additional ways to support the sale of local produce and goods at farmers markets within the City of Ukiah. AG – 2.7 Community Development Public Works ◼ Local Purchasing The City shall research and prepare a local preference purchasing policy for future adoption to promote and support local preference purchasing policies for the City of Ukiah, local school districts and other institutions as a means to foster awareness and build relationships across the regional economy. AG – 3.1 Community Development City Manager ◼ Page 46 of 568 Page 1 of 22 ORDINANCE NO. X ORDINANCE OF THE CITY COUNCIL OF THE CITY OF UKIAH AMENDING VARIOUS SECTIONS OF DIVISIONS 7 AND 9 OF THE CITY CODE TO REGULATE AGRICULTURAL USES AND CERTAIN CANNABIS BUSINESS STANDARDS. The City Council of the City of Ukiah hereby ordains as follows: SECTION ONE. FINDINGS 1.It is the policy of the City of Ukiah to implement shared approaches to local agriculture and strengthen existing City policies regarding preservation and enhancement of regional working lands; and 2.Agricultural production has been an important part of the regional economy for generations and will continue to be a foundational component for decades to come. In addition to the economic benefits, agricultural lands provide a pastoral quality that helps define the character of the Ukiah Valley. If undertaken appropriately by addressing issues related to health and, potential nuisances (e.g., noise, odor, aesthetics), urban agriculture can improve access to healthy food, promote community development, and create jobs. 3.It is a goal of the City of Ukiah to preserve and strengthen agricultural uses in and around Ukiah that influence the regional economy (AG-1), and as a policy of its Agriculture Element of the 2040 General Plan, the City shall reduce conflict between incompatible uses and agriculture within and adjacent to the City (AG – 1.1). 4.To implement this policy the City shall revise agricultural standards and use terminology to be consistent with adjacent jurisdictions within the Ukiah Valley for the support of future annexation efforts (Agriculture Implementation Program C). SECTION 2 Section 6093 of the Ukiah City Code is hereby amended to read as follows (unchanged text is omitted and is shown by “* * *”): §6093 CANNABIS CULTIVATION PROHIBITED A. Except as set forth in Sections 9174.4 and 9254 of this Code regarding commercial cannabis cultivation, outdoor cultivation of cannabis, or indoor cultivation in excess of six (6) mature plants or twelve (12) immature plants per private residence, as defined in Health and Safety Code section 11362.2(b)(5) or as may be amended, for personal use, within the City limits of the City of Ukiah in violation of section 9254 of this code is prohibited and constitutes a violation of this article. * * * §6094 SEIZURE AND DESTRUCTION OF CANNABIS Except as otherwise expressly stated in this section, all cannabis seized by the city police in the enforcement of this article shall be seized, retained and destroyed in the same manner and subject to the same procedures as are provided in California Health and Safety Code sections 11472-11479, for cannabis possessed in violation of division 10 of the Health and Safety Code. The requirements in subsection (b) of Health and Safety Code section 11479, prescribing the conditions that must be satisfied before seized cannabis may be destroyed without a court order, as applied by this section, are revised as follows: * * * SECTION THREE. Attachment 2 Page 47 of 568 Page 2 of 22 Article 10 in Division 9, Chapter 2 of the Ukiah City Code is hereby amended to read as follows (unchanged text is omitted and is shown by “* * *”): § 9125 COMBINING AGRICULTURAL OR -A DISTRICTS A Combining Agricultural (-A) District may be combined with any district or portion of a district defined in this Chapter. The regulations contained in this Article, and the regulations governing any district which is combined with a Combining Agricultural (-A) District shall apply in all combining Agricultural (-A) Districts. § 9126 USES ALLOWED The following uses are allowed uses in Combining Agricultural (-A) Districts in addition to the uses allowed or permitted in any district with which an (-A) District is combined and providing the property is a minimum of five (5) acres in size A. Animal Raising – Personal. B. Forest Production and Processing – Limited. C. Horticulture. D. Packing and Processing – Limited. B. Row and Field Crops. C. Tree Crops. D. Farm Stand. § 9127 USES PERMITTED The following uses may be permitted in a Combining Agricultural (-A) District subject to first securing a minor use permit, as provided in this chapter, in each case, in addition to the uses allowed or permitted in any district with which a (-A) district is combined and provided the property is a minimum of five (5) acres in size. A. Animal Raising – General Agriculture. B. Animal Sales and Services - Kennels C. Animal Sales and Services—Horse Stables. D. Animal Sales and Services—Veterinary (Large Animals). E. Employee Housing. F. Outdoor or Mixed-Light Commercial Cannabis Cultivation of all license types set forth in California Code of Regulations, title 4, section 16201 and section 16201.1, as may be amended from time to time. SECTION FOUR. Article 13 in Division 9, Chapter 2 of the Ukiah City Code is hereby amended to read as follows (unchanged text is omitted and is shown by “* * *”): Page 48 of 568 Page 3 of 22 §9160 AGRICULTURAL EXCLUSIVE OR A-E DISTRICT A. This district is intended to be an exclusive district for agriculture and those uses which are necessary and an integral part of the agricultural operation. This district has been created to protect and preserve the limited amount of agricultural soils from encroachments of nonrelated agricultural uses which, by their nature, would be injurious to the physical and economical well-being of the agricultural operations. B. The following specific regulations and general regulations set forth in Article 16 shall apply in all A-E Districts: C. Uses Allowed: 1. Residential & Accessory Uses Accessory dwelling units (ADU), as regulated by Chapter 2, Article 5.3 of this Division. Employee Housing. Home occupations. Junior accessory dwelling units (JADUs), as regulated by Chapter 2, Article 5.4 of this Division. Single-family residential dwellings, including manufactured/modular homes. Small and large family daycare homes. 2. Agricultural Uses. Animal raising—general agriculture. Animal raising—personal. Horticulture. Dairies and the production of dairy products from milk produced on the premises. Packing and processing—limited. Packing and processing—winery. Production of fish life or fish products for commercial purposes (hatcheries, ponds, etc.) Row and Field Crops. Tree Crops. 3. Civic Uses Day care facilities/small schools. Safety Services. Utility Service Minor. Page 49 of 568 Page 4 of 22 4. Commercial Uses Farm Stands. D. Uses Requiring Minor Use Permits: The following compatible uses and those which, in the opinion of the Community Development Director, may be substantially similar in nature thereto shall be permitted, but only upon the securing of a use permit pursuant to this Chapter: 1. Residential Uses Dwelling Group. Supportive housing, subject to the same density limitation and to the same regulations applicable to other residential dwelling of the same type. Transitional housing, subject to the same density limitation and to the same regulations applicable to other residential dwelling of the same type. 2. Agricultural Uses Forest production and processing—limited. Packing and processing general. 3. Commercial Uses Agricultural sales and services. Animal sales and services—auctioning. Animal sales and services—horse stables.; Animal sales and services—kennels. Animal sales and services—stockyards. Animal sales and services—veterinary (large animals). Outdoor or Mixed-Light Commercial Cannabis Cultivation of all license types set forth in California Code of Regulations, title 4, section 16201 and section 16201.1, as may be amended from time to time. Sale of food products produced off the premises, provided that the sale of such products is incidental and secondary to the sale of agricultural products produced upon the premises. Recreational use, meaning the use of land by the public, with or without charge, for any of the following recreational uses: walking, hiking, picnicking, camping, swimming, boating, fishing, hunting or other outdoor games for which no structures or buildings not permitted by the use permit are provided. E. Uses Requiring Major Use Permits: The following compatible uses and those which, in the opinion of the Planning Commission, may be substantially similar in nature thereto shall be permitted, but only upon the securing of a major use permit pursuant to this Chapter: 1. Agricultural Uses Page 50 of 568 Page 5 of 22 Animal waste processing. Forest production and processing—commercial woodlots. Forest production and processing—portable sawmills. 2. Commercial Uses Transient habitation—campground. Transient habitation—lodging (limited). Transient habitation—resort and recreational facilities. 3. Civic Uses Educational Facilities. Major impact facilities. Major impact services and utilities. F. Minimum lot area. Forty (40) acres. G. Minimum front yard. Fifty feet (50’). H. Minimum side yard. Fifty feet (50’). I. Minimum rear yard. Fifty feet (50’). J. Any nonconforming parcel which is less than twenty (20) acres shall observe a minimum front, side and rear yard of twenty five (25) feet K. Maximum building height. Not to exceed thirty-five feet (35’) for residential buildings, all other buildings fifty feet (50’). L. Maximum Dwelling Density. One (1) single-family dwelling per legally created parcel, except as separately provided for below. Construction of more than one single-family dwelling may be permissible as a Dwelling Group and shall be consistent with the following density standard: One (1) unit per forty (40) acres. SECTION FIVE. Article 15.7 of Chapter 2 in Division 9 of the Ukiah City Code is hereby amended to read as follows (unchanged text is omitted and is shown by “* * *”): §9174 PURPOSE This article provides site planning, development, and/or operational standards for certain land uses that are allowed in certain zoning districts and are subject to discretionary review through the use permit process but that may have unique adverse impacts. The standards for each use are intended to mitigate any potentially adverse impacts associated with the specific use. §9174.1 APPLICABILITY The land uses and activities included in this article shall comply with the provisions of the section Page 51 of 568 Page 6 of 22 applicable to the specific land use, in addition to all other applicable provisions of this article and the Ukiah City Code. A. Where Allowed: The uses that are subject to the standards in sections 9174.2 through 9174.9 of this code shall only be located in the zoning districts indicted in Chapter 2, Articles 3 through 15, or as otherwise indicated in this chapter. B. Development Standards: The standards for specific land uses included in this article are required and supplement those included in the Ukiah City Code. In the event of any conflict between the requirements of this article and those included elsewhere in the City code, the requirements of this article shall control. §9174.2 CANNABIS-RELATED BUSINESSES A. Cannabis-Related Business Use Permit Application Requirements: 1. Submission: A complete use permit application submittal packet shall be submitted in accordance with section 9262 of this code, including a detailed written statement as to how the proposed cannabis-related business complies with this section, and any other information or submissions required by this code. All applications for use permits for cannabis-related businesses shall be filed with the Community Development Department, using forms provided by the City, and accompanied by the applicable filing fee and any other applicable fees or charges. It is the responsibility of the applicant to provide information required for approval of the permit. The application shall be made under penalty of perjury. 2. Effect Of Other Permits Or Licenses: The fact that an applicant possesses other types of State or City permits or licenses does not exempt the applicant from the requirement of obtaining a use permit. 3. Submittal Requirements: Any application for a use permit for a cannabis-related business shall include the following information, unless the information is inapplicable for applicant’s business type: a. Applicant(s) Name: The full name (including any current or prior aliases, or other legal names the applicant is or has been known by, including maiden names), present address, and telephone number of the applicant; b. Applicant(s) Mailing Address: The address to which notice of action on the application is to be mailed; c. Verification Of Age: Written proof that the applicant is at least twenty-one (21) years of age; d. Physical Description: Applicant’s height, weight, color of eyes and hair; e. Photographs: Passport quality photographs for identification purposes; f. Tax History: The cannabis-related business tax history of the applicant, including whether such person, in previously operating in this or another city, county or state under license, has had a business license revoked or suspended, the reason therefor, and the business or activity or occupation in which the applicant engaged subsequent to such action of suspension or revocation; g. Management Information: The name or names and addresses of the person or persons having the management or supervision of applicant’s business; Page 52 of 568 Page 7 of 22 h. Criminal Background: A completed background investigation verif ying whether the applicant or any owner, as defined in Business and Professions Code section 26001(ap), as may be amended from time to time, of applicant’s business have been convicted of a crime(s), the nature of such offense(s), and the sentence(s) received therefor; i. Employee Information: Number of employees, volunteers, and other persons who will work at the cannabis-related business; j. Plan Of Operations: A plan of operations describing how the cannabis-related business will operate consistent with the intent of State law, including obtaining all applicable State licenses, and the provisions of this section, including but not limited to ensuring that the cannabis-related business will not engage in cannabis-related commercial activities that violate California law or this chapter; k. Written Response To Cannabis-Related Business Standards: The applicant shall provide a comprehensive written response identifying how the cannabis-related business plan complies with each of the standards for review in this chapter, specifically the limitation on location and operating requirements in this article; l. Security Plan: A detailed security plan and diagram outlining the proposed security arrangements for ensuring the safety of persons and to protect the premises from theft. The plan shall include installation of security cameras, a premises and panic alarm system monitored by a licensed operator, and a security assessment of the site conducted by a qualified professional; m. Floor Plan: A sketch or diagram showing the interior configuration of the premises, including a statement of the total floor area occupied by the cannabis-related business. The sketch or diagram need not be professionally prepared, but must be drawn to a designated scale or drawn with marked dimensions of the interior of the premises to an accuracy of plus or minus six inches (6"); n. Site Plan: A sketch or diagram showing exterior configuration of the premises, including the outline of all existing and proposed structures, parking and landscape areas, and property boundaries. The sketch or diagram need not be professionally prepared, but must be drawn to a designated scale or drawn with marked dimensions to an accuracy of plus or minus six inches (6"); o. Accessibility Evaluation: A written evaluation of accessibility to and within the building, and identification of any planned accessibility improvements; p. Neighborhood Context Map: An accurate straight-line drawing depicting the building and the portion thereof to be occupied by the cannabis-related business, and: (1) the property lines of any school within six hundred feet (600') of the property line of the business for which a permit is requested, (2) the property lines of any cannabis-related business within two hundred fifty feet (250') of the primary entrance of the business for which a permit is requested, and (3) the property lines of any youth-oriented facility or residential zone or use within two hundred fifty feet (250') of the primary entrance of the business; q. Lighting Plan: A lighting plan showing existing and proposed exterior premises and interior lighting levels that would be the minimum necessary to provide adequate security lighting for the use and comply with all City standards regarding lighting design and installation. All lighting shall be fully hooded and downcast, and shall not shine towards the night sky, adjacent property or any street; Page 53 of 568 Page 8 of 22 r. City Authorization: Written authorization for the City, its agents and employees to seek verification of the information contained within the application; s. Statement of Owner’s Consent: A statement in writing by the owner that he or she certifies under penalty of perjury that the applicant has the consent of the owner and landlord to operate a cannabis-related business at the location; t. Applicant’s Certification: A statement in writing by the applicant that he or she certifies under penalty of perjury that all the information contained in the application is true and correct; u. Other Information: Such other information as deemed necessary by the Community Development Department to demonstrate compliance with this section including all City and State codes, including operating requirements established in this section. 4. Effect Of Incomplete Filing: Upon notification that an application submittal is incomplete, the applicant shall submit any additional documents or information required to complete the application within thirty (30) days of the date the applicant is notified in writing by the Planning Community Development Department that the application is incomplete. If the applicant fails to complete the application within said thirty (30) days, the application shall be deemed withdrawn and a new application submittal that complies with this section shall be required in order to proceed with the application. B. Operating Requirements For Cannabis-Related Businesses: Cannabis-related business operations shall be established and managed only in compliance with the following standards: 1. Criminal History: Any applicant and any additional owner of the business, as defined in Business and Professions Code section 26001(ap) and as may be amended, shall not have been convicted of any of the felony offenses enumerated in Business and Professions Code section 26057(b)(4), or of a felony or misdemeanor involving moral turpitude, or on probation for a drug offense, or engaged in misconduct related to the qualifications, functions or duties of a permittee. Notwithstanding the above, an application shall not be denied solely on the basis that the applicant or any owner has been convicted of a felony, if the person convicted has obtained a certificate of rehabilitation (expungement of felony record) under California law or under a similar Federal statute or State law where the expungement was granted. In addition, notwithstanding the above, a prior conviction, where the sentence, including any term of probation, incarceration, or supervised release, is completed, for possession of, possession for sale, sale, manufacture, transportation, or cultivation of cannabis or cannabinoid preparations, is not considered related to the qualifications, functions, or duties of a permittee, and shall not be the sole ground for denial of an application. 2. Minors: a. It is unlawful for any permittee, operator, or other person in charge of any cannabis- related business to employ any person who is not at least twenty-one (21) years of age. b. The burden of proof is on the cannabis-related business personnel to establish compliance with this subsection B2 of this section by clear and convincing evidence. 3. Inventory And Tracking: Cannabis-related businesses shall at all times operate in a manner to prevent diversion of cannabis and shall promptly comply with any track and trace program established by the State. 4. Multiple Permits Per Site: Multiple cannabis-related businesses proposed on any one site or parcel shall be granted permit approval only if all of the proposed cannabis businesses and Page 54 of 568 Page 9 of 22 their co-location are authorized by both City and State law. Operators of cannabis-related businesses issued use permits for multiple business types or State license types at the same physical address shall maintain clear separation between license types unless otherwise authorized by this code and State law. 5. Operating Plans: An operating plan for a cannabis-related business must contain the following unless not applicable due to the location or nature of the business: a. Storage: A cannabis-related business shall have suitable locked storage on premises, identified and approved as a part of the security plan, for after-hours storage of cannabis and cannabis products. b. Odors Control: The cannabis-related business shall have an air treatment system that prevents odors generated from any storage and cultivation of cannabis on the business property from being detected by any reasonable person of normal sensitivity outside the cannabis-related business premises. To achieve this, both the storage and cultivation areas shall be, at minimum, mechanically ventilated with a carbon filter or superior method. This requirement shall not apply to Outdoor Commercial Cultivation of Cannabis, as odor control will be achieved through location restrictions. c. Security Plans: A cannabis-related business shall provide adequate security on the premises, as approved by the Chief of Police, including lighting and a premises and panic alarm system monitored by a licensed operator, to ensure the safety of persons and to protect the premises from theft. d. Security Cameras: Security surveillance cameras shall be installed to monitor the main entrance and exterior of the premises to discourage loitering, crime, illegal or nuisance activities. The security surveillance system shall comply with current State standards for digital video surveillance systems to be installed on the premises of licensed cannabis businesses, currently codified in the California Code of Regulations, Title 16, Section 5044, and as may be amended. e. Security Video Retention: Security video shall be maintained for ninety (90) days. In the event of a crime on site or anywhere within range of the cannabis-related business’s security cameras, the cannabis-related business shall provide the Chief of Police or his or her designee with a useable digital copy of the security video upon request or at the earliest convenience. f. Alarm System: Professionally monitored premises and panic alarm system shall be installed and maintained in good working condition. g. Emergency Access: Security measures shall be designed to ensure emergency access in compliance the California Fire Code and Ukiah Valley Fire Authority standards. h. Emergency Contact: A cannabis-related business shall provide the Chief of Police with the name, email address, phone number and facsimile number of an on-site community relations staff person to whom one can provide notice if there are operating problems associated with the business. The business shall make every good faith effort to encourage neighborhood residents to call this person to try to solve operating problems, if any, before any calls or complaints are made to the City. 6. Employee Records: Each owner or operator of a cannabis-related business shall maintain a current register of the names of all volunteers and employees currently working at or employed by the cannabis-related business, and shall disclose such registration for inspection by any City officer or official for purposes of determining compliance with the requirements of Page 55 of 568 Page 10 of 22 this article. 7. Compliance With Other Requirements: The operator shall comply with all applicable provisions of local, State or Federal laws, regulations or orders, as well as any condition imposed on any permits issued pursuant to applicable laws, regulations or orders. 8. Confidentiality: The information provided for purposes of this section regarding the cannabis business security plans, security site plan, and background checks shall be maintained by the City as confidential information, and shall not be disclosed as public records unless pursuant to subpoena issued by a court of competent jurisdiction or otherwise compelled by court order or the California Public Records Act. 9. Display Of Permit: Every cannabis-related business shall display at all times during business hours the use permit issued pursuant to the provisions of this chapter for such business in a conspicuous place so that the same may be readily seen by all persons entering the business. 10. Inspections: During normal business hours, cannabis-related businesses permitted under this chapter shall provide access for administrative inspections by City officials or officers or consultants hired by the City to verify compliance with this article. Any cannabis-related business’s refusal to comply with this section shall be deemed a violation of this article. 11. Notification Of Theft, Loss, And Criminal Activity: Cannabis-related businesses shall comply with the California Code of Regulations, Title 16, Section 5036, or as may be amended, by notifying the applicable State authorities and the Ukiah Police Department within twenty-four (24) hours of discovery of any of the following situations: a. A significant discrepancy in the business’s inventory. b. The operator becomes aware of or has reason to suspect diversion, theft, loss, or any other criminal activity pertaining to the operations of the business. c. The operator becomes aware of or has reason to suspect diversion, theft, loss, or any other criminal activity by an agent or employee of the business pertaining to the operations of the business. d. The operator becomes aware of or has reason to suspect the loss or unauthorized alteration of records related to cannabis goods, customers or clients, or the business’s employees or agents. e. The operator becomes aware of or has reason to suspect any other breach of security. The notification shall be in writing and include the date and time of occurrence of the theft, loss, or criminal activity and a description of the incident including, where applicable, the item(s) that were taken or lost. C. Review And Revocation: Use permits issued for cannabis-related businesses shall be subject to review after the first year of operation according to the procedures set forth in subsection D of this section, and shall be subject to revocation according to the procedures set forth in subsection E of this section. D. Review Of Use Permits For Cannabis-Related Businesses: 1. Use permits for cannabis-related business will be subject to review after the first year of operation by the Zoning Administrator, including inspection of the business by the Zoning Page 56 of 568 Page 11 of 22 Administrator or his designee, to determine whether the business is being operated in accordance with any conditions of approval imposed on the use permit as issued by the Planning Commission or Zoning Administrator. The City Council may, from time to time by resolution in accordance with the procedures required by law, establish fees to be charged and collected for annual review pursuant to this subsection. 2. In the course of review and after inspection, the Zoning Administrator shall make findings of fact regarding the cannabis-related business operator’s adherence to the conditions of approval for the use permit. In addition, the Zoning Administrator will consider the following nonexclusive criteria in making findings of fact which may be grounds for revocation of a use permit for a cannabis-related business: a. Whether the cannabis-related business operated pursuant to the use permit has generated an excessive number of calls for police service compared to similarly situated businesses of the same size as the cannabis-related business. b. Whether there have been excessive secondary criminal or public nuisance impacts in the surrounding area or neighborhood, including, but not limited to, disturbances of the peace, illegal drug activity, cannabis use in public, harassment of passersby, littering, loitering, illegal parking, loud noises, odors, or lewd conduct. c. Whether the cannabis-related business operating pursuant to a use permit has a history of inadequate safeguards or procedures that show it is likely that it will not comply with any operating requirements and standards required in the conditions of approval. d. Whether the cannabis-related business has failed to pay fees, penalties, or taxes required by the conditions of approval of the use permit or by this code or State law, or has failed to comply with any requirements for the production of records or other reporting requirements of this code. e. Whether the applicant or any owner of the cannabis-related business, as defined in Business and Professions Code section 26001(ap), as may be amended from time to time, has been convicted of a felony, or has engaged in misconduct that is substantially related to the qualifications, functions or duties of an operator of a cannabis-related businesses. A "conviction" within the meaning of this chapter means a plea or verdict of guilty, or a conviction following a plea of nolo contendere. Notwithstanding the above, an application shall not be denied solely on the basis that the applicant or any owner has been convicted of a felony, if the person convicted has obtained a certificate of rehabilitation (expungement of felony record) under California law or under a similar Federal statute or State law where the expungement was granted. f. Whether the operator or managers of the cannabis-related business have previously or are currently engaged in unlawful, fraudulent, unfair, or deceptive business acts or practices. g. Whether the cannabis-related business has been operated in compliance with applicable State law and provisions of this code generally. 3. If the Zoning Administrator determines that the cannabis-related business is being operated in violation of any conditions of approval imposed on the use permit as issued by the Planning Commission or the Zoning Administrator, the use permit may be subject to revocation. E. Revocation Of Use Permits For Cannabis-Related Businesses: 1. In addition to the reasons for revocation of an approved use permit set forth in subsection Page 57 of 568 Page 12 of 22 9262H2 of this code and subsection D2 of this section, an approved use permit for a cannabis- related business may be revoked through the City’s revocation process, as set forth in subsection 9262H2 of this code, except that all references therein to the Planning Commission shall be deemed to refer to the Zoning Administrator, if the cannabis-related business is operated in a manner that violates the conditions of approval imposed by the use permit or the provisions of this code, or conflicts with State law. At the public hearing to be conducted by the Zoning Administrator as set forth in subsection 9262H2 of this code, the Zoning Administrator shall make findings regarding the alleged specific violations of this code or State law. 2. An appeal of the Zoning Administrator’s decision on revocation of a use permit for a cannabis-related business may be made to the Planning Commission for a final decision. Any such appeal must comply with the requirements of section 9266 of this code, except that all references therein to the City Council shall be deemed to refer to the Planning Commission. 3. When a final decision revoking a use permit for a cannabis-related business is made as provided in this section, the permittee shall become ineligible for a period of three (3) years thereafter to apply for a use permit for a cannabis-related business. The ineligibility shall include any corporation or other business entity, including, but not limited to, a partnership or limited liability company, in which the permittee has any direct or indirect beneficial, financial or ownership interest. F. Limitations on Locations of Cannabis-Related Businesses: 1. All cannabis-related businesses, as defined in section 9278 of this code, operating subject to use permits under this chapter will operate indoors in a fully enclosed secure structure, as defined in section 9254 of this code, except as set forth in subsection 9174.3(c)(5) of this code regulating cannabis consumption areas, and in Section 9174.4 of this Code regulating outdoor commercial cannabis cultivation in the A-E district and districts with -A overlay, and shall not be allowed in the following areas, except as otherwise set forth in this Code: a. Within six hundred feet (600') of a school, as defined in section 5702P of this code, with that distance measured as the horizontal distance in a straight line from the property line of the school to the closest property line of the lot on which the cannabis- related business is to be located without regard to intervening structures, pursuant to California Health and Safety Code section 11362.768; or b. Within two hundred fifty feet (250') of a youth-oriented facility other than a school, as defined in section 5702R of this code, with that distance measured by street frontage from the property line of the youth-oriented facility to the closest property line of the lot on which the cannabis-related business is to be located, and not radial distance; or c. Abutting, on any side of the parcel upon which the cannabis-related business is located, a parcel occupied by a youth-oriented facility or a school; or d. Within any residential zoned parcel or primary land use, or any property with an underlying residential or mobile homes general plan land use designation; or e. On a parcel having a residential unit, or on a parcel directly abutting a residentially zoned property, unless there are intervening nonresidential uses between the cannabis-related business and the residential unit or the residentially zoned property that the decision-making entity charged with hearing and making the decision on the use permit application or the appeal of that decision determines sufficient to provide an appropriate separation. Page 58 of 568 Page 13 of 22 2. A cannabis retailer, as defined in section 9278 of this code, shall not be allowed within two hundred fifty feet (250') of another cannabis retailer, with that distance measured by street frontage from the property line of the other cannabis retailer to the closest property line of the lot on which the cannabis retailer is to be located, and not radial distance. 3. A waiver of the provisions in subsections F1a through e and F2 of this section may be granted if the applicant demonstrates on plans and materials presented for review and the Planning Commission determines that a physical barrier or other condition exists which achieves the same purpose and intent as the distance separation requirements established herein, and that, as a result, the Zoning Administrator or the Planning Commission mak es a finding of no adverse impact resulting from the proposed location of the cannabis-related business. 4. A Cannabis Cultivation Business located in the A-E district or with an A- overlay will not be subject to the location limitations set forth in Subsections F.1.a through F.1.e of this Section. §9174.3 CANNABIS RETAILERS A. Applicability: The standards and requirements in this section apply specifically to cannabis retailers, as defined in section 9278 of this code, and other cannabis businesses with a retail component, and shall apply in addition to the requirements and standards for all cannabis businesses set forth in section 9174.2 of this code and elsewhere in this code. In the event of any conflict between the requirements of this section and those included elsewhere in the City Code, the requirements of this section shall control. * * * C. Operating Requirements: * * * 5. Consumption Restrictions: a. Except as set forth in subsections C5b and c of this section, cannabis shall not be consumed on the premises of the cannabis retailer, nor within any accessory structures, parking areas, or other surroundings within two hundred feet (200') of the cannabis retailer’s entrance. b. Cannabis may be consumed in a designated cannabis consumption area on the premises of a cannabis retailer upon approval of a use permit or modification of an existing use permit. The smoking of cannabis may be permitted in a designated cannabis consumption area as may be allowable under state law and subject to the terms of the use permit. A cannabis retailer’s operation and use of a cannabis consumption area shall otherwise comply with the provisions of Division 5, Chapter 7 of this code, entitled "No Smoking." Cannabis consumption areas shall be secured and designed to prevent access by individuals who are not eligible adult use patrons. If an existing use permit is modified to reflect the creation of a cannabis consumption area, that use permit shall be subject to renewal one year after the cannabis consumption area has become operational. c. A retailer with a cannabis consumption area that is not enclosed, such as on a patio or a deck, may allow smoking, vaping, and ingesting edible products, subject to all local and State laws. * * * §9174.4 COMMERCIAL CANNABIS CULTIVATION Page 59 of 568 Page 14 of 22 A. Applicability: The standards and requirements in this section apply specifically to commercial Cultivation of Cannabis as defined in section 9278 of this Code, and shall apply in addition to the applicable requirements and standards for all cannabis businesses set forth in section 9174.2 of this Code and elsewhere in this Code. In the event of any conflict between the requirements of this section and those included elsewhere in the City Code, the requirements of this section shall control. B. Development Criteria: 1. Location of Commercial Cannabis Cultivation- All Commercial Cannabis Cultivation businesses shall comply with the limitations on location for Cannabis Related Businesses set forth in Subsection 9174.2.F of this Code, except that businesses located in the A-E district and in a district combined with A- Overlay shall be exempted from these location limitations. 2. Setbacks: Commercial Cannabis Cultivation areas shall be setback a minimum of 50-feet from all lot lines and shall comply with the setback requirements set forth the State Water Resources Control Board's comprehensive Cannabis Cultivation General Order. C. Operating Requirements: 1. Cannabis Waste Discharge Requirements General Order. A Commercial Cannabis Cultivation business shall demonstrate compliance with the State Water Resources Control Board's comprehensive Cannabis Cultivation Policy which includes principles and guidelines for cannabis cultivation, including regulations on the use of pesticides, rodenticides, herbicides, insecticides, fungicides, disinfectants, and fertilizers, within the State. 2. Odor control. A structure for Indoor or Mixed-Light Cultivation must be equipped with a filtration and ventilation system to control odors, humidity, and mold, provided that structures containing only packaged cannabis products may be excluded from this requirement. 3. Lighting. All lighting is to be fully shielded and downward casting so that it does not spill over onto neighboring properties. For operations cultivating within structures, all light is to be fully contained to minimize light trespass that is visible from neighboring parcels. A photometric and supplemental lighting plan shall be provided as a component of the application. 4. Accessory uses. Cannabis Cultivation may include accessory uses on the same parcel that directly support the onsite Cannabis Cultivation, such as: propagation, research and development, processing, drying, packaging and labeling, distribution, other similar support uses as determined by the Zoning Administrator. 5. Limitations on Cannabis harvesting activities. In order to minimize cannabis odors, the drying, curing, and/or trimming of harvested cannabis shall either (1) be located within an enclosed structure which utilizes best available control technology, or (2) include techniques and/or equipment (e.g., the use of freeze drying techniques/ equipment and immediate packaging of harvested cannabis in the field) that shall achieve an equivalent or greater level of odor control as could be achieved using an enclosed structure which utilizes best available control technology, or (3) be located at a sufficient distance from neighboring residential structures so as to avoid odor intrusion as a public nuisance as described in Subsection 9254.B.4 of this Code. 6. Generators. Generator use for Cannabis Cultivation must comply with the requirements set forth in California Code of Regulations, title 4, section 16306, as may be amended from time to time. SECTION SIX. Section 9254 in Article 19, Chapter 2, Division 9 of the Ukiah City Code is hereby amended to read as follows (unchanged text is omitted and is shown by “* * *”): Page 60 of 568 Page 15 of 22 §9254 CANNABIS CULTIVATION A. Definitions: As used herein the following definitions shall apply: CULTIVATION: The planting, growing, harvesting, drying, or processing of cannabis plants or any part thereof. FULLY ENCLOSED AND SECURE STRUCTURE: A space within a building that complies with the California Building Code, as adopted in the City of Ukiah ("CBC"), or, if exempt from the permit requirements of the CBC, that has a complete roof enclosure supported by connecting walls extending from the ground to the roof, a foundation, slab or equivalent base to which the floor is secured by bolts or similar attachments, is secure against unauthorized entry, and is accessible only through one or more lockable doors. Walls and roofs must be constructed of solid materials that cannot be easily broken through, such as two-inch (2") by four-inch (4") or thicker studs overlaid with three-eighth-inch (3/8") or thicker plywood or the equivalent. Plastic sheeting, regardless of gauge, or similar products do not satisfy this requirement. If indoor grow lights or air filtration systems are used, they must comply with the California Building, Electrical, and Fire Codes as adopted in the City of Ukiah. IMMATURE CANNABIS PLANT: A cannabis plant, whether male or female, that has not yet flowered and which does not yet have buds that are readily observed by unaided visual examination, and which is less than twelve inches (12") in height and less than twelve inches (12") in width. INDOORS: Within a fully enclosed and secure structure. MATURE CANNABIS PLANT: A cannabis plant, whether male or female, that has flowered and which has buds that are readily observed by unaided visual examination. MIXED-LIGHT: Within a greenhouse, hoop-house, glasshouse, conservatory, hothouse, or other similar structure using a combination of natural and artificial light and meeting the definition of “mixed-light” set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. OUTDOOR: Any location within the City of Ukiah that is not within a fully enclosed and secure structure. PARCEL: Property assigned a separate parcel number by the Mendocino County Assessor. B. Cultivation Of Cannabis: 1. Outdoor Cultivation: Except as set forth in Subsection B.4 of this Section and in Section 9174.4 of this Code, it is hereby declared to be unlawful and a public nuisance for any person owning, leasing, occupying, or having charge or possession of any parcel within any zoning district in the City of Ukiah to cause or allow such premises to be used for the outdoor cultivation of marijuana plants. * * * 4. Outdoor Commercial Cultivation Of Cannabis: A person owning, leasing, occupying, or having charge or possession of any parcel within the City of Ukiah may cause or allow such parcel to be used for the outdoor commercial cultivation of cannabis if the person is operating that commercial cannabis cultivation business pursuant to a valid use permit within the A-E district or a district combined with -A overlay and in compliance with all requirements set forth in sections 9174.2, 9174.4, 9261, and 9262 of this Code and with all applicable State laws and regulations including licensing requirements. Page 61 of 568 Page 16 of 22 5. Public Nuisance Prohibited: It is hereby declared to be unlawful and a public nuisance for any person owning, leasing, occupying, or having charge or possession of any parcel within the City of Ukiah to create a public nuisance in the course of cultivating cannabis plants or any part thereof in any location, indoor or outdoor. A public nuisance may be deemed to exist, if such activity produces: (a) odors which are disturbing to people of normal sensitivity residing or present on adjacent or nearby property or areas open to the public, (b) repeated responses to the parcel from law enforcement officers, (c) a repeated disruption to the free passage of persons or vehicles in the neighborhood, (d) excessive noise which is disturbing to people of normal sensitivity on adjacent or nearby property or areas open to the public, or (e) any other impacts on the neighborhood which are disruptive of normal activity in the area. C. Enforcement: * * * 3. Summary Abatement Procedure: * * * d. A final order to abate the nuisance will subject the property owner or owners and any occupant or occupants of the property who are cultivating cannabis in violation of this section to a civil penalty of five hundred dollars ($500.00) for each day that the violation continues after the date specified in the notice under subsection C3a(3) of this section, when the violation must be abated. * * * 4. Violation: Cultivation of cannabis on parcels within the City that does not comply with this section constitutes a violation of the zoning ordinance and is subject to the penalties and enforcement as provided in Chapter 2, Article 22 of this Division. * * * SECTION SEVEN. Section 9261 of Article 20, Chapter 2, Division 9 of the Ukiah City Code is hereby amended to read as follows (unchanged text is omitted and is shown by “* * *”): §9261 DISCRETIONARY PLANNING PERMITS The City’s discretionary planning permits include use permits, site development permits, and variances. * * * D. Major And Minor Use Permits, Site Development Permits, And Variances: At the time of application submittal, the Community Development Director or assigned designee shall determine if the proposed project constitutes a major or minor use permit, site development permit, or variance. The Community Development Director or assigned designee shall be guided by the following criteria when determining whether a discretionary planning permit is major or minor: * * * 5. a. In all zoning districts in which they are a permitted use, the following cannabis-related businesses shall be considered major uses: Cannabis microbusiness. Page 62 of 568 Page 17 of 22 Cannabis nursery. Cannabis retailer. Major use permits issued for cannabis-related businesses shall be subject to review after the first year of operation, and shall be subject to review and revocation procedures set forth in subsections 9174.2D and E of this code. b. In all zoning districts in which they are a permitted use, the following cannabis-related businesses shall be considered minor uses: Cannabis Cultivation – All Types. Cannabis distribution. Cannabis manufacturer – Level 1. Cannabis manufacturer – Packaging. Cannabis Manufacturer – Shared use. Minor use permits issued for cannabis-related businesses shall be subject to review after the first year of operation, and shall be subject to review and revocation procedures set forth in subsections 9174.2D and E of this code. * * * SECTION EIGHT. Article 21 in Division 9, Chapter 2 of the Ukiah City Code is hereby amended to read as follows (unchanged text is omitted and is shown by “* * *”): § 9278 DEFINITIONS A. Any words or phrases not defined within this article shall be defined as set forth in current dictionaries. If no dictionary defines a particular term, the City Community Development Director shall have the authority to define the term or equate it to a defined term that is similar in nature. B. For purposes of this article, the words and phrases set out herein shall have the following meanings: * * * * * * ANIMAL RAISING—GENERAL AGRICULTURE means the raising of crops or livestock on parcels greater than forty thousand (40,000) square feet or zoned A-E and shall include: 1. Grazing of livestock and feeding and caring incidental thereof; 2. Animal husbandry including, without limitation, the breeding and raising of cattle, sheep, horses, goats, pigs, rabbits, and poultry, including egg production; 3. Sale of agricultural products grown, raised, or produced on the premises; 4. 4-H, FFA or similar projects shall be permitted in all zoning districts. Page 63 of 568 Page 18 of 22 ANIMAL RAISING—PERSONAL means the raising of hen chickens or rabbits for personal use on parcels forty thousand (40,000) square feet or less in size in accordance with the following criteria: 1. No more than six (6) of any one (1) or combination of such animals on the lot 2. Maintained in coops or pens located at a distance of fifty (50) feet or more from buildings used for human habitation; 3. Coops or pens shall be located only on the rear one-third (⅓) of the lot; 4. Coops or pens shall be located no closer than five (5) feet from the side or rear property line. ANIMAL SALES AND SERVICES: Establishments or places of business primarily engaged in animal related sales and services. The following are animal sales and services use types: 1. Animal Sales and Services—Auctioning. Auctioning of livestock on a wholesale or retail basis with incidental storage of animals produced off property not exceeding seventy-two (72) hour periods. Typical uses include animal auctions or livestock auction yards. 2. Animal Sales and Services—Household Pets. Retail sales and grooming of dogs, cats, birds, fish and similar small animals customarily used as household pets. Typical uses include pet stores, dog bathing and clipping salons, or pet grooming shops. 3. Animal Sales and Services—Horse Stables. Boarding, breeding or raising of horses not owned by the occupants of the premises or riding of horses by other than the occupants of the premises or their nonpaying guests. Typical uses include boarding stables or public stables. 4. Animal Sales and Services—Kennels. Kennel services for dogs, cats and similar small animals. Typical uses include boarding kennels, pet motels or dog training centers. 5. Animal Sales and Services—Stockyards. Stockyard services involving the temporary keeping of transient livestock for slaughter, market or shipping. Typical uses include stockyards or animal sales yards. 6. Animal Sales and Services—Veterinary (Large Animals). Veterinary services for large animals. Typical uses include animal hospitals (large animals) and veterinary hospitals (large animals). Typical uses include clinics for the treatment of sheep, cattle, horses, goats and similar large animals. ANIMAL WASTE PROCESSING: Processing of animal waste and byproducts, including but not limited to animal manure, animal bedding waste, and similar byproducts of an animal raising agricultural operation, for use as a commercial fertilizer or soil amendment and including composting operations. * * * CANNABIS CULTIVATION: Shall have the same definition as set forth for "cultivation" in Business and Professions Code section 26001(k), as may be amended from time to time. CANNABIS CULTIVATION – INDOOR: Shall have the same definition as set forth for "indoor cultivation" in California Code of Regulations, title 4, section 15000(cc), as may be amended from time to time. For purposes of this code, indoor cultivation involves cultivation of cannabis within a fully enclosed secure structure, as defined in section 9254 of this code. CANNABIS CULTIVATION – LARGE INDOOR: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of “large indoor" set forth in California Code of Regulations, title 4, section 16201.1, as may be amended from time to time CANNABIS CULTIVATION – LARGE MIXED LIGHT: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of “large mixed light" set forth in California Code of Regulations, title 4, section 16201.1, as may be amended from time to time. Page 64 of 568 Page 19 of 22 CANNABIS CULTIVATION – LARGE OUTDOOR: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of “large outdoor" set forth in California Code of Regulations, title 4, section 16201.1, as may be amended from time to time. CANNABIS CULTIVATION – MEDIUM INDOOR: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "medium indoor" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. CANNABIS CULTIVATION – MEDIUM MIXED LIGHT: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "medium mixed light tier 1 and 2" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. CANNABIS CULTIVATION – MEDIUM OUTDOOR: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "medium outdoor" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. CANNABIS CULTIVATION – OUTDOOR: Shall have the same definition as set forth for "outdoor cultivation" in California Code of Regulations, title 4, section 15000(xx), as may be amended from time to time. For purposes of this Code, commercial outdoor cultivation involves cultivation of cannabis that is not within a fully enclosed secure structure, as defined in section 9254 of this Code. CANNABIS CULTIVATION – PROCESSOR: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "processor" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. CANNABIS CULTIVATION – SMALL INDOOR: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "small indoor" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. CANNABIS CULTIVATION – SMALL MIXED LIGHT: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "small mixed light tier 1 and 2" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. CANNABIS CULTIVATION – SMALL OUTDOOR: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "small outdoor" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. CANNABIS CULTIVATION – SPECIALTY COTTAGE: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "specialty cottage" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. CANNABIS CULTIVATION – SPECIALTY COTTAGE OUTDOOR: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "specialty cottage outdoor" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. CANNABIS CULTIVATION – SPECIALTY INDOOR: A cannabis-related business operating under a Page 65 of 568 Page 20 of 22 State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "specialty indoor" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. CANNABIS CULTIVATION – SPECIALTY MIXED LIGHT: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "specialty mixed light tier 1 and 2" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. CANNABIS CULTIVATION – SPECIALTY OUTDOOR: A cannabis-related business operating under a State cultivator license, or a State cultivation license type subsequently established, and meeting the definition of "specialty outdoor" set forth in California Code of Regulations, title 4, section 16201, as may be amended from time to time. * * * COMMERCIAL WOODLOTS: Open or closed storage of firewood for wholesale or retail sales, regardless of where the firewood products are produced. * * * COMMUNITY RECREATION: Recreational, social or multipurpose uses owned or operated by a public entity. Typical uses include public parks, sports facilities, senior citizen centers, nature centers, teen centers, playhouses, auditoriums and recreational centers. * * * * * * DAY CARE FACILITY / SMALL SCHOOL: Care or education of seven (7) or more, but not to exceed twenty-five (25) persons regardless of age or handicap but excluding overnight care or uses classified as group care or other facilities exempted by the California Health and Safety Code, e.g. Day Care Homes - Small and Large, or major impact services and utilities. Typical uses include day nurseries for children, child day care facilities, or day care for elderly, and small schools. * * * EMPLOYEE HOUSING: Employee housing consistent with the Employee Housing Act as specified in California Health and Safety Code §§ 17000 through 17062.5. * * * FARM STAND: A small-scale structure or area for the seasonal or year-round sale of agricultural products grown or produced on the same premises or within the local area. The farm stand is generally temporary or semi-permanent in nature, does not exceed 200 square feet and obtains any needed building or encroachment permits, and may only sell agricultural goods or value-added products directly produced from on-site agricultural operations. * * * FOREST PRODUCTION AND PROCESSING: Refers to the growing, harvesting and production of forest products and forest byproducts including growing, milling and sales of forest products. The following are forest production and processing use types: 1. Forest Production and Processing: Limited. The growing, harvesting, air drying or kiln drying, milling, packaging, packing, shipping and selling of forest products, produced on the premises or experimental tree farms and tree nurseries. 2. Forest Production and Processing: General. The growing, harvesting, air drying or kiln drying, milling, packaging, packing, shipping and selling of forest products regardless of where they are grown and also forestry related research laboratories. Page 66 of 568 Page 21 of 22 3. Forest Production and Processing: Commercial Woodlots. Open or closed storage of firewood for wholesale or retail sales, regardless of where the firewood products are produced. * * * HORTICULTURE: Premises devoted to horticultural and floracultural specialties such as flowers, shrubs, and trees intended for ornamental or landscaping purposes. Typical uses include wholesale/retail nurseries limited to the sale of horticulture and horticulture specialties grown on site and in green houses.. * * * `MAJOR IMPACT FACILITIES: Services or facilities which may have a substantial impact. Typical uses include airports, hospitals, group care for more than twenty-five (25) persons, detention and correction institutions, and corporation yards. MAJOR IMPACT SERVICES AND UTILITIES: Services or utilities which may have a substantial impact. Such uses may be conditionally permitted when the public interest supersedes the usual limitations placed on land use and transcends the usual restraints of zoning for reasons of necessary location and community wide interest. Typical places or uses are power generating facilities, Battery Energy Storage Systems, sewage disposal facilities, septage disposal facilities and sites, sanitary landfills and water treatment plants, and radio, telephone and other commercial communication transmission towers and antennas. * * * PACKING AND PROCESSING: Packing or processing of agricultural crops, animals and their byproducts which entails more than picking, cutting, sorting and boxing or crating, but does not include rendering, tanning, or reduction of meat. The following are packing and processing use types: 1. Packing and Processing—Limited. Packing or processing of crops grown on the premises; 2. Packing and Processing—Winery. Crushing of grapes and fermentation, storage, and bottling of wine from grapes grown on or off the premises. Said use type also includes tasting rooms in conjunction with a winery and breweries provided said tasting room occupies less than twenty- five percent (25%) of the floor space of the winery; 3. Packing and Processing—General. Packing or processing of crops, mineral water, animals or their byproducts regardless of where they were grown or found. Includes mineral water bottling plants; * * * ROW AND FIELD CROPS: Premises devoted to the cultivation for sale of agricultural products grown in regular or scattered patterns such as vines, field, forage and other plant crops intended to provide food or fibers. * * * TRANSIENT HABITATION: Establishments primarily engaged in the provision of lodging services on a less than monthly basis with incidental food, drink and other sales and services intended for the convenience of guests. The following are transient habitation use types: 1. Transient Habitation—Campground. Campground services involving transient habitation areas for travelers in recreational vehicles or tents. Typical uses include recreational vehicle parks or campgrounds. Uses within this use type are subject to Chapter 20.176, Recreational Vehicle Parks and Campgrounds. 2. Transient Habitation—Lodging (Limited). Lodging services involving the provision of room and/or board. Typical uses include hotels, motels, inns, or transient boarding houses with three (3) to six (6) rooms. Page 67 of 568 Page 22 of 22 3. Transient Habitation—Lodging. Lodging services involving the provision of room and/or board. Typical uses include hotels, motels, inns, or transient boarding houses with seven (7) or more rooms. 4. Transient Habitation—Resort and Recreational Facilities. Resort services including the provision of extensive outdoor recreation and entertainment services especially for vacationers. Typical uses include resort and recreational facilities, health spas, resort hotels and motels, guest ranch, inns or organized camps. * * * TREE CROPS: Premises devoted to the cultivation for sale at wholesale of tree-grown agricultural products such as pears, apples, walnuts and Christmas trees but excluding other forestry products. SECTION NINE. 1. SEVERABILITY. If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this Ordinance, or its application to any person or circumstance, is for any reason held to be invalid or unenforceable, such invalidity or unenforceability shall not affect the validity or enforceability of the remaining sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases of this Ordinance, or its application to any other person or circumstance. The City Council of the City of Ukiah hereby declares that it would have adopted each section, subsection, subdivision, paragraph, sentence, clause or phrase hereof, irrespective of the fact that any one or more other sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases hereof be declared invalid or unenforceable. 2. EFFECTIVE DATE. This Ordinance shall be published as required by law in a newspaper of general circulation in the City of Ukiah and shall become effective thirty (30) days after its adoption. Introduced by title only on February 19, 2025, by the following roll call vote: AYES: Councilmembers Rodin, Criss, Orozco, Sher, and Mayor Crane NOES: None ABSENT: None ABSTAIN: None Adopted on , 2025, by the following roll call vote: AYES: NOES: ABSENT: ABSTAIN: Douglas F. Crane, Mayor ATTEST: Araceli Sandoval, Deputy City Clerk Page 68 of 568 Draft Findings of Consistency: Agricultural Consistency Ordinance CEQA Section 15183 Statutory Exemption November 22, 2024 SCH No: XXXXXXXXXX Prepared by: City of Ukiah Community Development Department Planning Division 300 Seminary Avenue, Ukiah, CA 95482 www.cityofukiah.com/community-development/planning-services/ ATTACHMENT 3 Page 69 of 568 2 Agricultural Consistency Ordinance Draft Findings of Consistency CEQA Section 15183 Statutory Exemption City of Ukiah Table of Contents I. PROJECT INFORMATION 3 II. INTRODUCTION 4 1. Purpose of the 15183 Findings of Consistency 4 2. Ukiah 2040 General Plan EIR 4 III. PROJECT DESCRIPTION 5 1. Project Purpose 5 2. Environmental Setting and Project Location 5 3. Background 5 IV. EVALUATION OF ENVIRONMENTAL EFFECTS 6 1. Density 7 2. Effects 8 3. Impacts 9 4. Cumulative Impacts 9 5. New Information 10 V. DETERMINATION 12 Page 70 of 568 3 Agricultural Consistency Ordinance Draft Findings of Consistency CEQA Section 15183 Statutory Exemption City of Ukiah I. PROJECT INFORMATION Project Title: Agriculture Consistency Ordinance Lead Agency Address and Phone Number: City of Ukiah Community Development Department 300 Seminary Avenue Ukiah, California 95482 CEQA Contact Person and Phone Number: Katherine Schaefers, Planning Manager City of Ukiah, Community Development Department (707) 463-6203 KSchaefers@cityofukiah.com Applicant: City of Ukiah Property Owner: City of Ukiah Project Location: City-wide within the Agricultural Exclusive (A-E) and Combining Agricultural (- A) Districts General Plan Designation: Those designations listed as compatible with the (A-E) or (-A) Zoning Districts, including: Industrial (I), Public (P), Recreational (REC), Open Space (OS), Agriculture (AG) Zoning Designation: Agricultural Exclusive (A-E) and Combining Agricultural (-A) Page 71 of 568 4 Agricultural Consistency Ordinance Draft Findings of Consistency CEQA Section 15183 Statutory Exemption City of Ukiah II. INTRODUCTION 1. Purpose of the 15183 Findings of Consistency California Public Resources Code section 21083.3 and California Environmental Quality Act (CEQA) Guidelines Section 15183 provide an exemption from additional environmental review for projects that are consistent with the development density established by existing zoning, community plan or general plan policies for which an Environmental Impact Report (EIR) was certified, except as might be necessary to examine whether there are project-specific significant effects which are peculiar to the project or its site. Section 15183 specifies that examination of environmental effects shall be limited to those effects that: (1) Are peculiar to the project or the parcel on which the project would be located, and were not analyzed as significant effects in a prior EIR on the zoning action, general plan, or community plan, with which the project is consistent, (2) Are potentially significant off-site impacts and cumulative impacts which were not discussed in the prior EIR prepared for the general plan, community plan or zoning action, or (3) Are previously identified significant effects which, as a result of substantial new information which was not known at the time the EIR was certified, are determined to have a more severe adverse impact than discussed in the prior EIR. Section 15183(c) further specifies that if an impact is not peculiar to the parcel or to the proposed project, has been addressed as a significant effect in the prior EIR, or can be substantially mitigated by the imposition of uniformly applied development policies or standards, then an additional EIR need not be prepared for that project solely on the basis of that impact. 2. Ukiah 2040 General Plan EIR The Ukiah 2040 General Plan and its associated EIR (SCH# 2022050556) were certified in December 2022. The General Plan designates land uses defining the type and amount of development that can occur throughout the City and proposed annexation areas through the planning horizon year of 2040 (over approximately 18 years). The EIR comprehensively evaluated environmental impacts that would result from the General Plan’s implementation, including information related to existing site conditions, analyses of the types and magnitude of project- level and cumulative environmental impacts, and feasible mitigation measures that could reduce or avoid environmental impacts. Page 72 of 568 5 Agricultural Consistency Ordinance Draft Findings of Consistency CEQA Section 15183 Statutory Exemption City of Ukiah III. PROJECT DESCRIPTION 1. Project Purpose The Agricultural Consistency Ordinance (hereafter referred to as the “Ordinance”) represents a planned alignment within the Ukiah 2040 General Plan and EIR, of the City of Ukiah’s zoning regulations with regional agricultural standards, particularly those established by Mendocino County. By revising the Agricultural Exclusive (A-E) and Combining Agricultural (-A) zoning districts, the Ordinance reflects the adaptation of agricultural practices and land-use policies to support the long-term sustainability of the region’s cultural and ecological landscape. Reflective of the goals and polices of the Ukiah 2040 General Plan (See 3. Background below), the Ordinance responds to a need to protect agricultural lands from fragmentation and encroachment. Policies such as LU-7.5 highlight the importance of preserving agricultural viability by discouraging incompatible development, while AG-1.2 reinforces the commitment to safeguarding these lands within the City’s Sphere of Influence through zoning practices that maintain minimum lot sizes and encourage compatibility with surrounding uses. These principles maintain the integrity of agricultural spaces in an increasingly urbanized landscape. Overall, the Ordinance seeks to provide a clear regulatory framework for agricultural and ancillary uses by codifying Mendocino County regulations such as minimum lot sizes, setbacks, and performance standards. It also anticipates evolving land-use needs by incorporating select Mendocino County outdoor cannabis cultivation provisions, while maintaining alignment with City of Ukiah goals and discretionary processes to ensure minimal environmental and social disruption. 2. Environmental Setting and Project Location The City of Ukiah includes approximately 4.72 square miles. It serves as the County Seat of Mendocino County, as well as the county’s commercial hub. Predominant land uses in the City include single family residential, multi-family residential, and commercial uses ranging from local commercial to service commercial, as well manufacturing, industrial and public facilities. Further west is undeveloped open space, and steep, densely vegetated areas interspersed with rural residential lots within the Western Hills and Mendocino County’s jurisdiction. The Agricultural Exclusive and Agricultural Combining districts within the City of Ukiah’s planning area are characterized by agricultural operations, including vineyards, orchards, and pasturelands, supported by a mix of soil types and climatic conditions conducive to farming. 3. Background Ukiah 2040 General Plan The Ukiah 2040 General Plan outlines key goals and policies within the Land Use and Agricultural Elements that directly support the alignment of the City of Ukiah’s zoning regulations with Mendocino County standards. These include: Goal LU-7 To ensure the orderly and timely growth and expansion of the City. Policy LU 7.7 Development Pattern The City shall ensure an orderly, contiguous development pattern that prioritizes infill development, phases new development, Page 73 of 568 6 Agricultural Consistency Ordinance Draft Findings of Consistency CEQA Section 15183 Statutory Exemption City of Ukiah encourages compactness and efficiency, preserves surrounding open space and agricultural resources, and avoids land use incompatibilities. Policy LU 7.5 Agriculture and Annexation The City shall discourage urban development of unincorporated land in the City’s Sphere of influence until such lands are annexed by the City. The City shall support County land use regulations that require minimum lot sizes to protect the viability of local agriculture and to prevent the development of incompatible or undesirable land use patterns prior to eventual annexation and urbanization. Goal LU-10 To assure coordination and consistency with special planning areas. Policy 10.3 Ukiah Valley Area Plan The City shall coordinate with Mendocino County to assure consistency with the Ukiah Valley Area Plan goals and policies Goal AG-1 To preserve and strengthen agricultural uses in and around Ukiah that influence the regional economy. Policy AG-1.1 Reduce Agricultural/Urban Conflict The City shall reduce conflict between incompatible uses and agriculture within and adjacent to the City. Policy AG-1.2 Preserve Agricultural Lands With the exception of presently proposed or approved subdivisions, the City shall discourage urban development on unincorporated land within its Sphere of Influence until annexed by the City. The City shall support County land use designations that protect the viability of local agriculture in the Ukiah Valley. Policy AG 1.3 Plan Together The City shall identify and involve stakeholders, as well as advisors with knowledge and expertise, to create and implement a comprehensive planning framework that preserves and strengthens agricultural uses in and around Ukiah that inform and influence the regional economy. Agriculture Element Implementation Program C: Align Agricultural Standards The City shall revise agricultural standards and use terminology to be consistent with adjacent jurisdictions within the Ukiah Valley for the support of future annexations efforts. The Agricultural Element of the Ukiah 2040 General Plan emphasizes the importance of regional consistency to foster collaboration between the City and Mendocino County. The proposed Ordinance directly implements these goals and policies by updating Ukiah’s zoning code to align with County regulations. This alignment ensures that agricultural lands within Ukiah’s planning area are protected from incompatible uses and that zoning standards support sustainable and economically viable agricultural practices. Moreover, the General Plan recognizes that consistency between City and County standards reduces administrative complexity for property owners and operators, creating a streamlined regulatory framework. By adopting the Agricultural Consistency Ordinance, the City of Ukiah demonstrates its commitment to the preservation and enhancement of agricultural lands as a key regional resource. (City of Ukiah 2022) IV. EVALUATION OF ENVIRONMENTAL EFFECTS Page 74 of 568 7 Agricultural Consistency Ordinance Draft Findings of Consistency CEQA Section 15183 Statutory Exemption City of Ukiah The following findings are made in compliance with CEQA Section 15183 – Project consistent with a Community Plan or Zoning. Section 15183 of the State CEQA Guidelines states that a project shall qualify for an exemption if the following findings can be made: 1) The project is consistent with the development density established by existing zoning, community plan or general plan policies for which an EIR was certified. 2) There are no project-specific effects which are peculiar to the project or its site, and which the Ukiah 2040 EIR failed to analyze as significant effects. 3) There are no project-specific impacts which the Ukiah 2040 EIR failed to analyze as significant effects. 4) There are no potentially significant offsite and/or cumulative impacts that the Ukiah 2040 EIR failed to evaluate. 5) There is no substantial new information that results in more severe impacts than anticipated by the Ukiah 2040 EIR. A discussion of staff’s finding of each potential environmental effect is provided below. 1. Density The project is consistent with the development density established by existing zoning, community plan or general plan policies for which an EIR was certified. Finding The Ordinance is consistent with the development density established by existing zoning, community plan, or general plan policies for which an Environmental Impact Report (EIR) was certified. Discussion The current City of Ukiah Agricultural Combining (-A) zoning regulations establish limited agricultural uses, requiring a minimum lot size of five acres for certain activities. However, these regulations lack explicit density restrictions and a comprehensive framework to guide agricultural production. To address these gaps, the Ordinance clarifies and strengthens the standards for agricultural activities, introducing explicit provisions for uses such as animal raising (personal and general), tree crops, and farm stands. Moreover, the Ordinance integrates Mendocino County’s minimum 40-acre lot size standard for Agricultural Exclusive (A-E) zones. This approach ensures agricultural parcels remain sufficiently large to support economically viable farming operations, such as vineyards or orchards, while mitigating risks associated with land fragmentation. For example, smaller lots that might otherwise be converted to residential uses could introduce land-use conflicts, such as noise or odor complaints from residents unfamiliar with standard farming practices. The 40-acre standard protects agricultural operations by reducing such risks and preserving the agricultural character of the region. Proposed A-E regulation changes also include the addition of density restrictions of one dwelling per 40 acres, mirroring Mendocino County’s approach, in addition to limited processing and packing of agricultural products, horticulture, and farm stands which would be explicitly allowed, Page 75 of 568 8 Agricultural Consistency Ordinance Draft Findings of Consistency CEQA Section 15183 Statutory Exemption City of Ukiah provided these uses remain secondary to the primary agricultural activity. For instance, wineries may produce grapes grown on-site, and farm stands can sell locally produced goods, enhancing economic sustainability for agricultural operations. These updates reflect the Ordinance’s attention to preserving agricultural soils by restricting residential encroachment and supporting the economic viability of farming through accessory commercial uses such as small-scale processing and direct sales. 2. Effects There are no project-specific effects which are peculiar to the project or its site, and which the Ukiah 2040 EIR failed to analyze as significant effects Finding All potential impacts from the Ordinance were evaluated with the Ukiah 2040 EIR. The proposed Ordinance has no unique features that were not evaluated within the General Plan EIR. Discussion The Ordinance does not introduce unique effects or conditions beyond those anticipated and analyzed in the Ukiah 2040 General Plan EIR. As emphasized under Goal LU-7 of the General Plan, the Ordinance is consistent with the directive to “ensure an orderly, contiguous development pattern that prioritizes infill development, phases new development, encourages compactness and efficiency, preserves surrounding open space and agricultural resources, and avoids land use incompatibilities.” This alignment reinforces the Ordinance’s focus on minimizing environmental disruption and promoting sustainable agricultural practices. The Ordinance also directly supports Policy LU-7.5 which states that the City shall “support County land use regulations that require minimum lot sizes to protect the viability of local agriculture and to prevent the development of incompatible or undesirable land use patterns.” By aligning with Mendocino County zoning standards, the Ordinance operationalizes this policy, ensuring agricultural lands are preserved for their intended uses and safeguarded from premature urbanization. Furthermore, Goal AG-1 of the General Plan commits to “preserve and strengthen agricultural uses in and around Ukiah that influence the regional economy,” while Policy AG-1.1 emphasizes reducing conflicts between incompatible uses and agriculture. The Ordinance addresses these objectives by codifying zoning standards that create clear protections for agricultural lands. Additionally, Policy AG-1.2 calls for the City to “discourage urban development on unincorporated land within its Sphere of Influence until such lands are annexed,” a directive mirrored by the Ordinance’s adoption of minimum lot size requirements to prevent fragmentation of agricultural lands. Implementation of these policies is supported by Agriculture Element Implement Program C, which directs the City to “revise agricultural standards and use terminology to be consistent with adjacent jurisdictions within the Ukiah Valley for the support of future annexation efforts.” The Ordinance fulfils this directive by aligning City agricultural zoning standards with Mendocino County’s practices, ensuring compatibility and promoting long-term agricultural sustainability. Page 76 of 568 9 Agricultural Consistency Ordinance Draft Findings of Consistency CEQA Section 15183 Statutory Exemption City of Ukiah 3. Impacts There are no project-specific impacts which the Ukiah 2040 EIR failed to analyze as significant effects Finding There is no new information as a result of the proposed Ordinance that would result in more severe impacts. The Ordinance is consistent with the Ukiah 2040 General Plan density and land use designations. All potential impacts were evaluated with the General Plan EIR. Discussion No project-specific impacts were identified that would result in significant environmental effects. The alignment with Mendocino County standards ensures a uniform regulatory approach, reducing the potential for conflicts or adverse effects on neighboring properties. As emphasized in Policy AG-1.1 “The City shall reduce conflict between incompatible uses and agriculture within and adjacent to the City.” By incorporating regional agricultural standards, the Ordinance actively mitigates potential land-use conflicts and promotes compatibility between agricultural and neighboring uses. Additionally, the Ordinance includes provisions to maintain agricultural operations and protect critical resources. Policy LU-7.5 emphasizes that “the City shall support County land use regulations that require minimum lot sizes to protect the viability of local agriculture and to prevent the development of incompatible or undesirable land use patterns.” 4. Cumulative Impacts There are no potentially significant offsite and/or cumulative impacts that the Ukiah 2040 EIR failed to evaluate Finding There are no potentially significant offsite and/or cumulative impacts as a result of the proposed Ordinance. Discussion The Ordinance aligns with regional agricultural policies and contributes to the cumulative preservation of agricultural lands. As outlined in Policy AG-1.2 “The City shall discourage urban development on unincorporated land within its Sphere of Influence until annexed by the City” and “support County land use regulations that protect the viability of local agriculture in the Ukiah Valley.” These directives ensure the Ordinance prioritizes agricultural preservation while managing growth in a way that avoids incompatible or fragmented land-use patterns. The Ukiah 2040 EIR considered the incremental impacts of maintaining agricultural density and protecting agricultural resources in alignment with the General Plan. Policy LU-7.7 emphasizes the need for “an orderly, contiguous development pattern that…preserves surrounding open space and agricultural resources and avoids land use incompatibilities.” The Ordinance directly supports this policy by reinforcing minimum lot size standards and maintaining agricultural zoning consistency with Mendocino County, thus contributing to the long-tern sustainability of agricultural lands. Page 77 of 568 10 Agricultural Consistency Ordinance Draft Findings of Consistency CEQA Section 15183 Statutory Exemption City of Ukiah 5. New Information There is no substantial new information that results in more severe impacts than anticipated by the Ukiah 2040 EIR Finding There is no substantial new information that results in more severe impacts than anticipated by the Ukiah 2040 EIR. Discussion No new substantial information has been identified that would result in more severe environmental impacts. The Ordinance aligns with agricultural preservation goals outlined in the Ukiah 2040 EIR and General Plan. Specifically, Policy LU-7.5 supports maintaining agricultural land and preventing incompatible development, stating, “The City shall discourage urban development of unincorporated land in the City’s Sphere of Influence until such lands are annexed by the City. The City shall support County land use regulations that require minimum lot sizes to protect the viability of local agriculture and to prevent the development of incompatible or undesirable land use patterns.” The Ordinance also reflects Policy LU-7.7, which emphasizes preserving compatibility with surrounding land uses through effective zoning standards. The introduction of outdoor cannabis cultivation under the proposed Ordinance represents a new regulatory framework. The City will incorporate selected aspects of Mendocino County’s A-E zoning regulations, such as setback requirements mandating a minimum of 50 feet from all property lines to ensure land use compatibility and reduce adverse impacts. Additionally, the City will implement a more restrictive regulatory regime. Cannabis cultivation will be reviewed by discretionary permit, allowing the City to evaluate each site individually, considering unique environmental conditions such as proximity to sensitive habitats, water resources, and existing land uses. This approach enables the City to identify potential environmental impacts on a project- by-project basis, consistent with CEQA requirements, and impose targeted mitigation measures to address identified impacts, such as stormwater management practices, noise attenuation, or additional site security considerations. To address air quality concerns, the Ordinance requires all structures used for mixed-light and indoor cannabis cultivation to be equipped with advanced filtration and ventilation systems designed to control odors, humidity, and mold. This provision is critical for ensuring compatibility with neighboring uses and for reducing potential nuisance complaints from nearby residents or businesses. For example, the Ordinance mandates that harvesting activities, such as drying and curing, occur either within enclosed structures utilizing best available control technology or by implementing innovative techniques like freeze-drying, to achieve equivalent odor mitigation. These measures align with best practices outlined by the California Department of Cannabis Control (DCC), which emphasizes minimizing community impacts through effective operational controls. Water conservation is another key component of the Ordinance, reflecting statewide efforts to sustainably manage natural resources. The Ordinance requires compliance with the State Water Resources Control Board’ Cannabis Cultivation Policy, which includes guidelines for water diversion, use, and discharge to protect California’s water quality and supply. By enforcing these standards, the Ordinance ensures that cannabis operations do not deplete local water resources or adversely affect the Ukiah Valley watershed. Page 78 of 568 11 Agricultural Consistency Ordinance Draft Findings of Consistency CEQA Section 15183 Statutory Exemption City of Ukiah By adopting provisions that align with the General Plan’s goals, the Ordinance supports the preservation of agricultural resources and promotes long-term compatibility with adjacent land uses. These measures, including cannabis-related regulations, not only align with state-level environmental and public health polices but also uphold the goals set forth in the Ukiah 2040 General Plan. Specifically, Policy LU-7.5 ensures the prevention of incompatible development patterns, while the adoption of these operating standards ensures that cannabis activities remain consistent with the City’s broader land-use and environmental objectives. Page 79 of 568 12 Agricultural Consistency Ordinance Draft Findings of Consistency CEQA Section 15183 Statutory Exemption City of Ukiah V. DETERMINATION Summary of Findings: Section 15378 of the California Environmental Quality Act (CEQA) defines a “Project” as an activity that (1) is a discretionary action by a governmental agency; and (2) will either have a direct or reasonably foreseeable indirect impact on the environment. (Pub. Res. Cod, § 21065). “Project” means the whole of the action, which has a potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment, and that is any of the following: An activity directly undertaken by any public agency including but not limited to public works construction and related activities, clearing or grading of land, improvements to existing public structures, enactment and amendment of zoning ordinances, and the adoption and amendment of local General Plans or elements thereof pursuant to Government Code Sections 65100-65700. In accordance with CEQA Guidelines Section 15183, the Agricultural Consistency Ordinance qualifies for an exemption because the following findings can be made: 1) The project is consistent with the development density established by existing zoning, community plan or general plan policies for which an EIR was certified. 2) There are no project-specific effects which are peculiar to the project or its site, and which the Ukiah 2040 EIR failed to analyze as significant effects. 3) There are no project-specific impacts which the Ukiah 2040 EIR failed to analyze as significant effects. 4) There are no potentially significant offsite and/or cumulative impacts that the Ukiah 2040 EIR failed to evaluate. 5) There is no substantial new information that results in more severe impacts than anticipated by the Ukiah 2040 EIR. Signature Date Katherine Schaefers, Planning Manager Community Development Department City of Ukiah kschaefers@cityofukiah.com Page 80 of 568 Page 1 of 2 Agenda Item No: 8.d. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-201 AGENDA SUMMARY REPORT SUBJECT: Adoption of Resolution Reappointing Eric Crane and Randal S. Beckler to the Airport Commission. DEPARTMENT: City Clerk PREPARED BY: Araceli Sandoval, Deputy City Clerk PRESENTER: Consent Calendar ATTACHMENTS: 1. Resolution 2014-48 2. Eric Crane - Application and Nomination 3. Randal S. Beckler - Application and Nomination 4. Proposed Resolution 5. Lester Marston - Airport Application - Redacted Summary: The City Council will consider adopting a resolution reappointing Eric Crane and Randal S. Beckler to the Airport Commission to the 'City Resident' positions on the Airport Commission, terms ending March 5, 2028. Background: The Airport Commission serves in an advisory capacity to the City Council in all matters pertaining to the operations of the municipal airport. The commission aids and advises the City Manager in the selection of personnel for the operation of the municipal airport in keeping with the provisions of the civil service ordinance. Pursuant to Resolution 2014-48 (Attachment 1), the Airport Commission has had two vacancies that have been noticed – one since July 2024, due to the term expiration of Randal S. Beckler; and the other has been noticed since February 13, 2025, due to the term expiration of Eric Crane. Seeing that no one had submitted an application for either position, Eric Crane (Attachment 2 - Application and Nomination) and Randal S. Beckler (Attachment 3 - Application and Nomination) expressed interest in reapplying for the 'City Resident' positions. Per Resolution 2014-48 (Attachment 1), the right to nominate a candidate shall rotate among the Councilmembers. Councilmember Rodin, being the next in line to nominate a candidate for the Airport Commission, has nominated Mr. Crane (Attachment 2). Vice-Mayor Sher being the next in line following Councilmember Rodin has nominated Mr. Beckler (Attachment 3). Discussion: Staff recommends Council adopt the resolution (Attachment 4) reappointing Eric Crane and Randal S. Beckler to 'City Resident' positions on the Airport Commission, terms ending March 5, 2028. Recommended Action: Adopt resolution reappointing Eric Crane and Randal S. Beckler to the 'City Resident' positions on the Airport Commission, terms to expire March 5, 2028. BUDGET AMENDMENT REQUIRED: N/A CURRENT BUDGET AMOUNT: N/A PROPOSED BUDGET AMOUNT: N/A FINANCING SOURCE: N/A REVENUE: No GRANT: No Page 81 of 568 Page 2 of 2 PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A COORDINATED WITH: N/A STRATEGIC PLAN (SP): N/A CLIMATE INITIATIVES (CI): N/A GENERAL PLAN ELEMENTS (GP): N/A Page 82 of 568 ATTACHMENT 1 Page 83 of 568 Page 84 of 568 Office of the City Clerk 300 Seminary Avenue Ukiah, CA 95482 Please attach a resume or description outlining your educational background and/or experience, and complete all questions on this application (If there is not enough room in the field, please use an attached page. Incumbents that are applying for reappointment need not fill out the questionnaire.) Applications can be submitted to the City Clerk's office in person or by mail at 300 Seminary Ave., Ukiah, CA 95482, or by email at klawler@cityofukiah.com 1. Why are you applying to serve on the City of Ukiah’s Airport Commission? 2. What is your understanding of the purpose, role, and responsibility of the Airport Commission? 3. What do you believe are the three most important Airport related issues facing our community and why? 4. In your opinion, what type of Airport programs or Airport development should the City encourage? 5. In your opinion, what type of Airport programs or Airport development should the City discourage? NAME:_________________________________________________________________________ First Last STREET ADDRESS:________________________________________ CITY:________________________________ STATE:______________ ZIP CODE:____________ PHONE: Home _______________ Work/Cell____ Email:__ APPLICATION FOR AIRPORT COMMISSION Attachment 2 Page 85 of 568 I declare under penalty of perjury under the laws of the State of California that I am a resident of the City of Ukiah, California, registered to vote in the City of Ukiah, and that all information stated in this application and all attached pages are true, correct and complete. I also acknowledge that if appointed, I will be subject to filing a Form 700 Statement of Economic Interest*, and I have read and understand the City’s Code of Ethics and Conduct. ________________ ________________ Signature of Applicant Date *Form 700 – Every elected official and public employee who makes or influences governmental decisions is required by State Law to submit a Statement of Economic Interest, also known as the Form 700. The Form 700 provides transparency and ensures accountability in two ways: 1. It provides necessary information to the public about an official’s personal financial interests to ensure that officials are making decisions in the best interest of the public and not enhancing their personal finances. 2.It serves as a reminder to the public official of potential conflicts of interest so the official can abstain from making or participating in governmental decisions that are deemed conflicts of interest. 6. What kind of ideal community do you envision for Ukiah? 7. Do you have any known projects or conflict of interest related to this Commission (business and/or personal)? 8.How do you believe your own skills, experience, expertise and perspectives will be beneficial to the work of the Airport Commission? 9.Are there any other City of Ukiah Committees/Commissions in which you are interested and on which you would be willing to serve? 10.Diversity, Equity, and Inclusion are priorities for the City of Ukiah. Tell us about your experience working with diverse groups and how you would work to create an environment that is welcoming, inclusive, and increasingly diverse? 11. Is there anything you would like to add? Page 86 of 568 Page 87 of 568 Attachment 3 Page 88 of 568 Page 89 of 568 Page 90 of 568 Page 91 of 568 Attachment 4 Page 1 of 1 RESOLUTION NO. 2025-X RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH REAPPOINTING ERIC CRANE AND RANDAL S. BECKLER TO THE AIRPORT COMMISSION WHEREAS, A list of current vacancies along with the full roster of Boards and Commissions is updated with each appointment and posted throughout the year online, in the glass case in front of Civic Hall, in the Public View Binder, and at the County Library; and WHEREAS, There are two vacancies for City and County Resident Representatives on the Airport Commission due to term expirations, which have been noticed since July of 2024 and February of 2025; and WHEREAS, Application has been received from Eric Crane and Randal S. Beckler, both of whom are incumbents seeking reappointment, with no other applications having been received; and WHEREAS, In respect to the Airport Commission, Resolution 2014-48, which amends the procedures for filling vacancies on City Boards and Commissions, states that the right to nominate a candidate from the available pool shall rotate among the Councilmembers; and WHEREAS, Councilmember Rodin, being next in line to make nominations to the Airport Commission, has nominated Eric Crane to the City Resident position; and WHEREAS, Vice-Mayor Sher, being next in line following Councilmember Rodin has nominated Randal S. Beckler to the City Resident position. NOW, THEREFORE, BE IT RESOLVED, that the Ukiah City Council approve the nominations, submitted per procedures outlined in Resolution 2014-48, and does hereby appoint the following persons and terms: BOARD/ COMMISSION NAME POSITION NOMINATED BY COUNCILMEMBER TERM EXPIRATION Airport Commission Eric Crane City Resident Rodin March 5, 2028 Airport Commission Randal S. Beckler City Resident Sher March 5, 2028 PASSED AND ADOPTED this day of 2025, by the following roll call vote: AYES: NOES: ABSTAIN: ABSENT: Douglas F. Crane, Mayor ATTEST: Araceli Sandoval, Deputy City Clerk Page 92 of 568 Page 93 of 568 Page 94 of 568 Page 1 of 3 Agenda Item No: 8.e. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-206 AGENDA SUMMARY REPORT SUBJECT: Assignment and Assumption Agreement – Ukiah Valley Sanitation District and Willow County Water District DEPARTMENT: Finance PREPARED BY: Dan Buffalo, Finance Director PRESENTER: Dan Buffalo, Finance Director; David Rapport, City Attorney ATTACHMENTS: 1. ASSIGNMENT AND ASSUMPTION AGREEMENT- UVSD (002)-c1 2. MSA w Amendments Summary: The City Council is requested to approve the Assignment and Assumption Agreement ("Agreement") between the City of Ukiah ("City"), the Willow County Water District ("Willow"), and the Ukiah Valley Sanitation District ("UVSD"). This Agreement transfers Willow’s rights and obligations under the existing Sanitation Master Service Agreement ("MSA"), as amended, to the City. Approval by the City Council will authorize the City Manager to finalize any remaining negotiating items and execute the Agreement in substantial form. Background: On May 19, 2019, Willow and UVSD entered into the MSA, under which Willow agreed to perform District Manager Services for UVSD. In May 2020, the parties executed an addendum to the MSA to expand Willow’s role to include administrative services such as billing and collection. Subsequently, changes in service providers occurred, including Urban Futures, Inc. assuming District Manager responsibilities in October 2020 and CliftonLarsonAllen LLP (CLA) expanding its accounting services for UVSD in April 2023. On May 17, 2021, Willow and UVSD executed the Second Amendment to the MSA, reaffirming Willow’s continued role in providing billing and collection services. The Fifth Amendment to the MSA, effective March 1, 2024, further clarified the fees and charges for these services. Additionally, the City and UVSD have an Operating Agreement governing certain billing and collection functions. Willow has since joined the Ukiah Valley Water Authority ("UVWA"), a Joint Powers Authority ("JPA") that includes Millview County Water District, Redwood Valley County Water District, Willow, and the City. As part of this transition, the City has taken the lead as the administrative and operational agency for the entire UVWA. Given Willow’s expanded role in the UVWA and the need for centralized and efficient service delivery, Willow, UVSD, and the City have determined that transitioning Willow’s obligations under the MSA to the City is in the best interest of all parties. Discussion: Page 95 of 568 Page 2 of 3 The proposed Assignment and Assumption Agreement (Attachment 1) provides for the transfer of all rights and obligations under the MSA, as amended, from Willow to the City, effective March 1, 2025. Key provisions include: 1. Assignment of Responsibilities: Willow assigns to the City all rights and obligations under the MSA, including billing and collection services. 2. City’s Assumption of Services: The City assumes Willow’s obligations under the MSA and agrees to provide the designated services. 3. Liability Provisions: Willow will have no liability for billing and collection services provided by the City after the Effective Date, and the City will not assume liability for any claims arising from Willow’s prior services. 4. Termination Date: The MSA will remain in effect until June 30, 2025, unless extended or modified by further agreement between the City and UVSD. 5. UVSD and Willow Approval: The UVSD Board of Directors and the Willow Board of Directors will consider and must approve the Agreement for it to take effect. 6. Payment to the City: UVSD will pay the City the remaining amount owed under the current MSA agreement. The City will honor the agreed-upon amounts for administrative and billing services between Willow and UVSD through the end of the fiscal year, June 30, 2025. The original MSA and its amendments are found in Attachment 2. This Agreement ensures continuity of billing and collection services while formalizing the City’s role as the service provider. Additionally, the Agreement clarifies that the City’s services will be governed by the MSA, rendering inapplicable provisions in the existing Operating Agreement between the City and UVSD concerning billing and collection services performed by the City. A council-level budget amendment is not required for this item. The amounts paid to the City by UVSD under the terms of the MSA through June 30, 2025, are intended to compensate the City for costs incurred. Recommended Action: 1. Approve the Assignment and Assumption Agreement in substantial form; 2. Authorize the City Manager to finalize negotiations and the Agreement; and 3. Direct Staff to coordinate with UVSD and Willow for the transition of services. BUDGET AMENDMENT REQUIRED: N/A CURRENT BUDGET AMOUNT: N/A PROPOSED BUDGET AMOUNT: N/A FINANCING SOURCE: N/A REVENUE: Yes / No GRANT: Yes / No PREVIOUS CONTRACT/PURCHASE ORDER NO.: COORDINATED WITH: City Manager's Office, City Attorney, and Water Resources STRATEGIC PLAN (SP): CLIMATE INITIATIVES (CI): GENERAL PLAN ELEMENTS (GP): Page 96 of 568 Page 3 of 3 Page 97 of 568 1 ASSIGNMENT AND ASSUMPTION AGREEMENT This Assignment and Assumption Agreement (“Agreement”) is entered on March 1, 2025 (“Effective Date”), by and among the City of Ukiah (“City”), a general law municipal corporation, Willow County Water District (“Willow”), a County Water District, and is consented to by the Ukiah Valley Sanitation District ("UVSD”), a county sanitation district. Recitals A.Willow and UVSD entered into a Master Services Agreement (“MSA”) on May 19, 2019, pursuant to which Willow agreed to perform the duties of District Manager for UVSD as described in Exhibit A to the MSA (Statement of Work to Be Performed), hereafter, “District Manager Services”; and B.In May 2020, UVSD and Willow agreed to an addendum to the MSA wherein Willow would perform all administrative services for UVSD, including billing and collection services; and C.Since October 2020, Urban Futures, Inc., agreed to provide District Manager Services and since April 2023, CliftonLarsonAllen LLP (CLA) has expanded its services (in addition to reconciling accounts, preparing journal entries and capital asset and depreciation schedules, and preparing financial statements) to maintaining the District’s accounting and finance records, managing accounts payables and receivables, and preparing 1099’s and the SCO report (collectively, “Accounting and Financial Management Services”); and D.On May 17, 2021, Willow and UVSD entered the Second Amendment to Master Services Agreement pursuant to which Willow agreed to perform services described in Exhibit A, entitled Statement of Work which includes (“Billing and Collection Services”) which it continues to provide; E.Willow has become a party to the Joint Exercise of Powers Agreement (“JPA”) among Millview County Water District, Redwood Valley County Water District, Willow and City creating the Ukiah Valley Water Authority (“UVWA”); and Attachment 1 Page 98 of 568 2 F. Effective March 1, 2024, the Fifth Amendment to the Master Services Agreement adopted the fees and charges for Billing and Collection Services currently in effect; and G. On October 3, 2018, UVSD and the City entered an Operating Agreement that included provisions governing billing and collection of revenue from UVSD customers (Article II, subsections B and D.b (3).) AGREEMENT Now, therefore, in consideration of the foregoing recitals, which are incorporated herein by this reference, and the terms and conditions stated below and for other good and valuable consideration the receipt and adequacy of which are hereby acknowledged, the City, Willow and UVSD hereby agree as follows: 1. Subject to the provisions of Section 3 below, as of the Effective Date Willow hereby assigns to the City all of its rights and obligations under the MSA as amended. 2. Subject to the provisions of Section 4 below, as of the Effective Date, City hereby accepts Willow’s assignment and assumes Willows obligations under the MSA as amended; 3. On and after the Effective Date Willow shall have no liability or responsibility for the operation and maintenance of the UVSD waste collection system or for Billing and Collection Services performed by City after the Effective Date or any other claims, demands, causes of action or liability therefor. Willow agrees to indemnify and defend the City from and against any claims, demands, liability, costs or other obligations arising out of Willow’s negligent or willfully wrongful act or omission in its performance of services pursuant to the MSA prior to the Effective Date. On and after the Effective Date Willow shall have no liability or obligations arising out of or related to the City’s performance under the MSA, as amended. City agrees to indemnify and defend Willow from and against any liability, claim, cost or obligation arising out of the City’s negligent or willfully wrongful act or omission in performing services under the MSA after the Effective Date. 4. In assuming the MSA the City does not assume any responsibility or liability for claims, demands, causes of action, expenses, damages, injuries or other liability or financial responsibility of any kind arising prior to the Effective Date out of or related to Willow’s provision of services to UVSD under the MSA, as amended. 5. The UVSD Board of Directors approves the assignment and assumption of the MSA by Willow and the City pursuant to and in accordance with this Agreement and acknowledges that the provision of billing and collection services by the City is governed exclusively by the Attachment 1 Page 99 of 568 3 MSA and no provision of the Operating Agreement concerning billing and collection services shall apply to or affect the City’s provision of services to UVSD pursuant to the MSA, as amended. 6. The MSA shall terminate on June 30, 2025. WHEREFORE, the Parties have entered into this Agreement as of the Effective Date. WILLOW COUNTY WATER DISTRICT By: __________ Gary Nevill, President of the Board of Directors Date: CITY OF UKIAH By: ________ Douglas Crane, Mayor of City of Ukiah Date: ATTEST: By: Kristine Lawler, City Clerk Attachment 1 Page 100 of 568 4 CONSENTED TO BY THE UKIAH VALLEY SANITATION DISTRICT on ____________, 2025 By: Ernie Wipf, Chair Date: ATTEST: By: Clerk to the Board Attachment 1 Page 101 of 568 Attachment 2 Page 102 of 568 Attachment 2 Page 103 of 568 Attachment 2 Page 104 of 568 Attachment 2 Page 105 of 568 Attachment 2 Page 106 of 568 Attachment 2 Page 107 of 568 Attachment 2 Page 108 of 568 Attachment 2 Page 109 of 568 Attachment 2 Page 110 of 568 Attachment 2 Page 111 of 568 Attachment 2 Page 112 of 568 Attachment 2 Page 113 of 568 Attachment 2 Page 114 of 568 Attachment 2 Page 115 of 568 SECOND AMENDMENT TO MASTER SERVICE AGREEMENT This Second Amendment to the Master Service Agreement (“Second Amendment”) is entered into on May 17, 2021 by and between WILLOW COUNTY WATER DISTRICT (hereinafter referred to as “WILLOW”) whose mailing address is 151 Laws Avenue, Ukiah, California, 95482 and UKIAH VALLEY SANITATION DISTRICT (hereinafter referred to as “UVSD”) whose mailing address is 151 Laws Avenue, Suite B, Ukiah, California, 95482. Recitals WHEREAS, WILLOW and UVSD entered into a Master Service Agreement on or around May 13, 2019 for WILLOW to perform the duties of District Manager for UVSD, which was amended by an Addendum and Amendment to Master Service Agreement on May 13, 2020 for WILLOW to perform administrative duties for UVSD (collectively, the “Agreement”); and WHEREAS, WILLOW ceased providing District Manager services to UVSD in October 2020 and WILLOW currently provides administrative services, including billing and collections, to UVSD; and WHEREAS, WILLOW and UVSD desire to amend the terms of the Agreement to modify the payment as expressly provided herein. NOW THEREFORE, in consideration of the foregoing recitals and for other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Parties hereby agree as follows: 1. The Parties incorporate the above Recitals and acknowledge that they are true and correct. 2. Exhibits A and B of the Master Service Agreement shall be replaced with Exhibits A and B attached hereto and incorporated herein by this reference. 3. The Addendum and Amendment to Master Service Agreement is hereby repealed in its entirety. Date: Michael Hildreth President of the Board of Directors WILLOW COUNTY WATER DISTRICT Date: Ernie Wipf Chair of the Board of Directors UKIAH VALLEY SANITATION DISTRICT Attachment 2 Page 116 of 568 EXHIBIT A STATEMENT OF WORK WILLOW will perform administrative duties of UVSD to ensure the efficient operation of the UVSD office. WILLOW will provide all services and tasks associated with billing and collections for the UVSD. WILLOW will undertake and perform duties and responsibilities on behalf of UVSD, as contractor and agent for UVSD, and any and all acts and services necessary to furnish the highest possible level of service to customers of UVSD. WILLOW will provide all qualified, trained and, if required, licensed and certified personnel, and direct supervision. WILLOW shall provide all services on regularly scheduled business days between the hours of 8:00 a.m. and 4:00 p.m., and at UVSD meetings and events as required. Attachment 2 Page 117 of 568 EXHIBIT B FEES AND CHARGES UVSD shall pay WILLOW Eleven Thousand Three Hundred Forty-Six Dollars ($11,346.00) per month for the services described in Exhibit A, for the duration of the term of the Agreement unless amended in writing by the parties. Such amount shall be included in the regular monthly invoices submitted by WILLOW to UVSD for services rendered as described in paragraphs 3 and 4 of the Agreement. Attachment 2 Page 118 of 568 THIRD AMENDMENT TO MASTER SERVICE AGREEMENT This Third Amendment to the Master Service Agreement (“Second Amendment”) is entered into on ____________ by and between WILLOW COUNTY WATER DISTRICT (hereinafter referred to as “WILLOW”) whose mailing address is 151 Laws Avenue, Ukiah, California, 95482 and UKIAH VALLEY SANITATION DISTRICT (hereinafter referred to as “UVSD”) whose mailing address is 151 Laws Avenue, Suite B, Ukiah, California, 95482. Recitals WHEREAS, WILLOW and UVSD entered into a Master Service Agreement on or around May 13, 2019 for WILLOW to perform the duties of District Manager for UVSD, which was amended by an Addendum and Amendment to Master Service Agreement on May 13, 2020 for WILLOW to perform administrative duties for UVSD, and amended by the Second Amendment to Master Services Agreement on May 17, 2021 to update the scope of work and fees and charges for administrative duties (collectively, the “Agreement”); and WHEREAS, WILLOW ceased providing District Manager services to UVSD in October 2020 and WILLOW currently provides administrative services, including billing and collections, to UVSD; and WHEREAS, WILLOW and UVSD desire to amend the terms of the Agreement to modify the payment as expressly provided herein. NOW THEREFORE, in consideration of the foregoing recitals and for other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Parties hereby agree as follows: 1. The Parties incorporate the above Recitals and acknowledge that they are true and correct. 2. Exhibit B of the Master Service Agreement shall be replaced with Exhibit B attached hereto and incorporated herein by this reference, commencing April 1, 2022. Date: Michael Hildreth President of the Board of Directors WILLOW COUNTY WATER DISTRICT Date: Ernie Wipf Chair of the Board of Directors UKIAH VALLEY SANITATION DISTRICT Attachment 2 Page 119 of 568 EXHIBIT B FEES AND CHARGES UVSD shall pay WILLOW Eleven Thousand Nine Hundred Twenty Dollars and Ninety-Five Cents ($11,920.95) per month for the services described in Exhibit A, for the duration of the term of the Agreement unless amended in writing by the parties. Such amount shall be included in the regular monthly invoices submitted by WILLOW to UVSD for services rendered as described in paragraphs 3 and 4 of the Agreement. Attachment 2 Page 120 of 568 FOURTH AMENDMENT TO MASTER SERVICE AGREEMENT This Fourth Amendment to the Master Service Agreement (“Fourth Amendment”) is entered into on ____________ by and between WILLOW COUNTY WATER DISTRICT (hereinafter referred to as “WILLOW”) whose mailing address is 151 Laws Avenue, Ukiah, California, 95482 and UKIAH VALLEY SANITATION DISTRICT (hereinafter referred to as “UVSD”) whose mailing address is 151 Laws Avenue, Suite B, Ukiah, California, 95482. Recitals WHEREAS, WILLOW and UVSD entered into a Master Service Agreement on or around May 13, 2019 for WILLOW to perform the duties of District Manager for UVSD, which was amended by an Addendum and Amendment to Master Service Agreement on May 13, 2020 for WILLOW to perform administrative duties for UVSD, the Second Amendment to Master Services Agreement on May 17, 2021 to update the scope of work and fees and charges for administrative duties, and the Third Amendment to Master Services Agreement on April 1, 2022 to update the fees and charges for administrative duties (collectively, the “Agreement”); and WHEREAS, WILLOW ceased providing District Manager services to UVSD in October 2020 and WILLOW currently provides administrative services, including billing and collections, to UVSD; and WHEREAS, WILLOW and UVSD desire to amend the terms of the Agreement to modify the payment as expressly provided herein. NOW THEREFORE, in consideration of the foregoing recitals and for other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Parties hereby agree as follows: 1. The Parties incorporate the above Recitals and acknowledge that they are true and correct. 2. Exhibit B of the Master Service Agreement shall be replaced with Exhibit B attached hereto and incorporated herein by this reference, commencing February 1, 2023. Date: Michael Hildreth, President of the Board of Directors WILLOW COUNTY WATER DISTRICT Date: Ernie Wipf, Chair of the Board of Directors UKIAH VALLEY SANITATION DISTRICT Attachment 2 Page 121 of 568 EXHIBIT B FEES AND CHARGES UVSD shall pay WILLOW Eleven Thousand Seven Hundred Sixty-Three Dollars and Four Cents ($11,763.04) per month for the services described in Exhibit A, for the duration of the term of the Agreement unless amended in writing by the parties. Such amount shall be included in the regular monthly invoices submitted by WILLOW to UVSD for services rendered as described in paragraphs 3 and 4 of the Agreement. Attachment 2 Page 122 of 568 FIFTH AMENDMENT TO MASTER SERVICE AGREEMENT This Fifth Amendment to the Master Service Agreement (“Fifth Amendment”) is entered into on ____________ by and between WILLOW COUNTY WATER DISTRICT (hereinafter referred to as “WILLOW”) whose mailing address is 151 Laws Avenue, Ukiah, California, 95482 and UKIAH VALLEY SANITATION DISTRICT (hereinafter referred to as “UVSD”) whose mailing address is 151 Laws Avenue, Suite B, Ukiah, California, 95482. Recitals WHEREAS, WILLOW and UVSD entered into a Master Service Agreement on or around May 13, 2019 for WILLOW to perform the duties of District Manager for UVSD, which was amended by an Addendum and Amendment to Master Service Agreement on May 13, 2020 for WILLOW to perform administrative duties for UVSD, amended by the Second Amendment to Master Services Agreement on May 17, 2021 to update the scope of work and fees and charges for administrative duties, amended by the Third Amendment to Master Services Agreement to update the fees and charges for administrative duties on April 1, 2022; and amended by the Fourth Amendment to Master Services Agreement to update the fees and charges for administrative duties on March 8, 2023 (collectively, the “Agreement”); and WHEREAS, WILLOW and UVSD desire to amend the terms of the Agreement to modify the payment as expressly provided herein. NOW THEREFORE, in consideration of the foregoing recitals and for other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Parties hereby agree as follows: 1. The Parties incorporate the above Recitals and acknowledge that they are true and correct. 2. Exhibit B of the Master Service Agreement shall be replaced with Exhibit B attached hereto and incorporated herein by this reference, commencing March 1, 2024. Date: Gary Nevill, President of the Board of Directors WILLOW COUNTY WATER DISTRICT Date: Ernie Wipf, Chair of the Board of Directors UKIAH VALLEY SANITATION DISTRICT Attachment 2 Page 123 of 568 EXHIBIT B FEES AND CHARGES UVSD shall pay WILLOW Thirteen Thousand Eight Hundred Fifty-Five Dollars and Sixty-One Cents ($13,855.61) per month for the services described in Exhibit A, for the duration of the term of the Agreement unless amended in writing by the parties. Such amount shall be included in the regular monthly invoices submitted by WILLOW to UVSD for services rendered as described in paragraphs 3 and 4 of the Agreement. Attachment 2 Page 124 of 568 Attachment 2 Page 125 of 568 CITY OF UKIAH AND UVSD ESSU STATISTICS REPORT City Accounts # ESSU Units UVSD #ESSU Units Total All Acct. #ESSU Units YTD 2/1/24 6855.226 5708.65 12563.876 % of Total ESSU's 54.56%45.44%100.00% Percent New Plant ESSU's Used 50.98%40.94%44.45% New Plant ESSU's Used 428.23 638.65 1066.876 New Plant ESSU's Remaining 411.77 921.35 1333.12 New Plant Agreement 35.00% 65.00% 100.00% New Plant Capacity 840 1560 2400 Attachment 2 Page 126 of 568 Page 1 of 2 Agenda Item No: 8.f. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-210 AGENDA SUMMARY REPORT SUBJECT: Approve the Purchase of a Pierce-International 2100 Gallon Water Tender from Golden State Fire Apparatus for the amount of $574,948.03, and Approval of Corresponding Buget Amendment. DEPARTMENT: Fire PREPARED BY: Eric Singleton, Battalion Chief PRESENTER: Doug Hutchison, Fire Chief. ATTACHMENTS: 1. Pierce-GSFA Proposal - IHC 2100 Gallon Water Tender - 2-23-25 Summary: The City Council will consider approval of the purchase of a 2024 International 2100 Gallon Water Tender (Attachment #1) for the Ukiah Valley Fire Authority in the amount of $584,874., and approval of corresponding budget amendment. Background: The Ukiah Valley Fire Authority (UVFA) is replacing its existing water tender, a 2004 Peterbilt single-axle 2,500-gallon unit originally designed for construction use and later adapted for fire service. However, the current unit lacks a fire-rated pump, making it non-compliant with National Fire Protection Association (NFPA) standards for frontline apparatus. Per NFPA guidelines, fire apparatus should serve a primary operational role for 10 years, followed by up to 10 years in reserve status. Given these recommendations and the limitations of the existing unit, UVFA has prioritized its replacement with a fully fire-rated water tender. Once replaced, the current tender will be repurposed as a reserve unit and made available for use by other City departments, including Streets and Sewer, reducing the need for an additional purchase. Discussion: The replacement of the water tender was originally budgeted in the Fiscal Year 2021-22 Capital Improvement Plan. However, procurement efforts were delayed due to supply chain disruptions, including chassis shortages and the broader impacts of the COVID-19 pandemic. Initial Funding Sources $342,233 – City General Revenues $82,000 – Mitigation Funds** (Subject to a 10.5% cap on replacement vehicles, limiting the available amount to $61,412 for this purchase.) These funds were approved and allocated in FY 2021-22 through authorization from both the Ukiah Valley Fire District Board and the Ukiah City Council. Despite extensive efforts to secure a cost-effective unit, rising costs have necessitated additional funding. A suitable stock-model water tender has been identified with a base purchase price of $584,874. To address the funding gap, Staff identified reserve funds through the Fire District’s Measure B Fund, which was requested and approved by the Ukiah Valley Fire District Board of Directors. The total funding structure is as follows: City Revenue Funds: $342,233 Mitigation Funds: $61,412 (in accordance with the 10.5% cap for replacement vehicles) Measure B Funds: $181,229 Page 127 of 568 Page 2 of 2 An estimated $20,000 is required for additional equipment and outfitting to ensure operational readiness, as this is a stock model. Retrofitting is essential to integrate department-specific functionality while maintaining the existing water tender as a reserve unit available for mutual aid deployment while also serving other departments within the city for use. This additional funding was also requested and approved by the District Board of Directors. Required equipment includes: Radios – $4,500 Portable Water Tank – $3,000 Hard Suction Hose – $1,200 Trash Pump & Small Suction Hose – $1,200 Remote Fire Nozzle – $6,500 Rear Road Spray Bars – $800 Fire Hose & Various Hose Appliances – $2,800 This brings the total project cost to $605,000. The water tender is being purchased under a Sourcewell cooperative contract (Attachment 1). City Staff researched and vetted the Request for Proposal process of the Sourcewell contract to verify that it met all requirements of the City and the District. After careful consideration, Staff can confirm that this cooperative contract meets all necessary criteria for procurement. It is therefore the Staff's recommendation to approve the purchase of the Pierce International 2100 Gallon Water Tender for the total amount of $574,948.03, and approval of necessary budget amendments for this purchase, and for the outfitting of the vehicle. A UVFD meeting is scheduled for February 27, 2025; however, due to timeline concerns and the publication of the Council agenda, this item is being added to the Council agenda prior to the UVFD meeting approving the additional use of Measure B Funds. Recommended Action: Approve the purchase of the Water Tender in the amount of $584,874, and corresponding budget amendment. BUDGET AMENDMENT REQUIRED: Yes CURRENT BUDGET AMOUNT: 10021210.80100.V2543: $424,233; 10021210.47110.V2543: $82,000; 91821400.59105.V2543: $82,000; 91721400.59105.V2543: $0 PROPOSED BUDGET AMOUNT: 10021210.80100.V2543: $605,000; 10021210.47110.V2543: $262,767; 91821400.59105.V2543: $61,412; 91721400.59105.V2543: $201,355 FINANCING SOURCE: 91721400 (Measure B) Reserve Funds PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A COORDINATED WITH: Finance Department; Myles Fisette, Purchasing Manager; Fleet Management: Dave Kirch, Fire Chief: Doug Hutchison STRATEGIC PLAN (SP): N/A CLIMATE INITIATIVES (CI): N/A GENERAL PLAN ELEMENTS (GP):GP-A6 - Safety Element Page 128 of 568 PREPARED ESPECIALLY FOR: UKIAH VALLEY FIRE AUTHORITY One (1) Pierce Manufacturing, Inc. International 2100 Gallon Water Tender ATTACHMENT 1 Page 129 of 568 TABLE OF CONTENTS goldenstatefire.com 1 Product Proposal ▪ Pre-Pay w Discount ▪ Pay at Time of Completion 2 Standard Terms and Conditions (Exhibit A) 3 Product Specifications (Exhibit B) ▪ Supporting Documents (If Applicable) ◦ Electrical Analysis ◦ Reference Drawing ◦ Certifications 4 Product Warranties (Exhibit C) 5 Deal er Supplied Products and/or Services (Exhibit D) Page 130 of 568 JROGHQVWDWHĆUHFRP PRODUCTPROPOSAL1 Page 131 of 568 goldenstatefire.com 7400 Reese Road, Sacramento, CA 95828 | 916.330.1638 PRODUCT PROPOSAL FOR: Ukiah Valley Fire Authority 300 Seminary Ave. Ukiah, CA 95482 Sales Consultant Jon Bauer jbauer@goldenstatefire.com Mobile: 530.351.2151 Golden State Fire Apparatus, Inc. (“GSFA”) is pleased to provide this proposal for the fire apparatus(es) and equipment identified below (the "Product”) to Ukiah Valley Fire Authority (“Customer”) for consideration. This proposal (this “Product Proposal”) includes the following exhibits attached hereto: the Standard Terms and Conditions attached as Exhibit A (the “Terms and Conditions”); the Product Specifications attached as Exhibit B (the “Specifications”); the Product Warranties attached as Exhibit C ; and the Dealer Supplied Products and/or Services attached as Exhibit D (the “Dealer Supplied Products/Services List”) (all of the foregoing, collectively, the “Agreement”). Through its signature below or other Acceptance (as defined on page 2), Customer acknowledges having received and read, and agrees to be bound by, the Agreement . The Agreement shall be effective as of the latest date appearing in the signature blocks below (the “Executed Date”). 100% PRE-PAYMENT AT TIME OF ORDER PAYMENT TERMS – Customer shall pay the total purchase price set forth directly above (the “Grand Total Purchase Price”) to GSFA within fifteen (15) calendar days of the Executed Date. If payment of the Grand Total Purchase Price is late, a late fee as specified in section 6 of the Terms and Conditions may be applied, and the Prepayment Discount may be adjusted, and the Grand Total Purcha se Price increased in accordance with section 2.c of the Terms and Conditions. Customer shall pay any balance due as a result of Change Orders to GSFA at the time of GSFA’s delivery of the applicable Product to Customer’s address listed above (or Customer’s pick up of such Product at GSFA’s facilities, as applicable and if approved by GSFA). SUBMITTED DATE EXPIRATION DATE GSFA PROPOSAL # MANUFACTURER BID # MANUFACTURER CONSORTIUM 2/23/25 3/15/25 OR UNTIL VEHICLE IS SOLD – WHICHEVER IS FIRST 50223-25A 1098 Pierce Mfg. Sourcewell (Ukiah Member ID# 60937) ITEM PRODUCT DESCRIPTION UNIT PRICE A One (1) Pierce - International 2100 Gallon Water Tender – Stock Job #42701 $541,286.93 B Discount for Sourcewell Consortium Purchase (Product ID #273) ($5,359.27) C Pre-Payment Discount for 100% Payment at Time of Order (the “Prepayment Discount”) ($9,094.57) D SUBTOTAL $526,833.09 E 8.875% State Sales Tax $46,756.44 F California Tire Fee $10.50 G 100% Performance Bond $1,348.00 H GRAND TOTAL PURCHASE PRICE $574,948.03 Page 132 of 568 goldenstatefire.com 7400 Reese Road, Sacramento, CA 95828 | 916.330.1638 MANUFACTURER – Customer acknowledges that GSFA is not an agent of the Product manufacturer identified above (“Manufacturer”) and is not capable of binding Manufacturer. Within five (5) business days of the Executed Date, GSFA shall submit an order form to the Manufacturer for the Product. GSFA’s further performance under the Agreement is contingent upon Manufacturer’s acceptance of such order form, at the price and on the terms GSFA believed to be available when submitting thi s Product Proposal to Customer. If Manufacturer rejects such order as submitted or fails to respond to GSFA within a reasonable amount of time, GSFA shall notify Customer in writing, and unless GSFA and Customer otherwise agree in writing , the Agreement shall then terminate and have no further force or effect. PRODUCT COMPLETION – The Product shall be ready for final inspection by Customer at the manufacturing facility within approximately 5 - 6 MONTHS after the Executed Date. The foregoing estimate is provided as a good faith approximation as of the date of submission of this Product Proposal and is subject to the Terms and Conditions. PREDELIVERY SERVICE – If applicable, after transportation from the manufacturing facility and prior to final delivery or pick up, the Product shall receive those additional Products and/or services identified on the Dealer Supplied Products/Services List. It is estimated that such service will add approximately 1 - 2 MONTH(S) to the above Product completion estimate. The foregoing estimate is provided as a good faith approximation as of the date of submission of this Product Proposal and is subject to the Terms and Conditions. PROPOSAL EXPIRATION – This Product Proposal supersedes any previous proposal(s) presented to Customer by GSFA and its employees and may be accepted by Customer on or before the Expiration Date identified above. Unless accepted by the Expiratio n Date, GSFA reserves the right to withdraw this Product Proposal or to alter its terms (including by providing updated Product pricing) prior to an order being accepted. PURCHASE ORDER – If the Customer elects to issue a Purchase Order (PO) it shall be made out to: Golden State Fire Apparatus, Inc. – 7400 Reese Road – Sacramento, CA 95828. ACCEPTANCE – ACCEPTANCE OF THIS PROPOSAL CREATES AN ENFORCEABLE BINDING AGREEMENT BETWEEN GSFA AND CUSTOMER. “ACCEPTANCE” MEANS THAT THE CUSTOMER DELIVERS TO GSFA: (A) A SIGNED COPY OF THIS PRODUCT PROPOSAL, OR (B) A SIGNED COPY OF A PURCHASE ORDER INCORPORATING THE AGREEMENT IN ITS ENTIRETY. ANY ADDITIONAL OR DIFFERENT TERMS, WHETHER CONTAINED IN CUSTOMER’S FORMS OR OTHERWISE PRESENTED BY CUSTOMER AT ANY TIME, ARE HEREBY REJECTED AND OF NO EFFECT UNLESS APPROVED IN A SEPARATE WRITING SIGNED BY GSFA. COUNTERPARTS – This Product Proposal may be executed in multiple counterparts, each of which shall be deemed an original (including copies sent to a party by electronic transmission) as against the party signing such counterpart, but which togeth er shall constitute one and the same instrument. A signed copy of this Product Proposal delivered by facsimile, email or other means of electronic transmission will be deemed to have the same legal effect as delivery of an original signed copy of this Product P roposal. If this Product Proposal is returned to GSFA with the signature of Customer’s authorized representative but without an attestati on or co-signers signature, then absent Customer’s written notice to the contrary, GSFA shall be entitled to rely on such si ngle signature as sufficient evidence of the signatory’s authority to execute the Agreement and bind Customer thereby. [Signature Page Follows] Page 133 of 568 goldenstatefire.com 7400 Reese Road, Sacramento, CA 95828 | 916.330.1638 INTENDING TO CREATE A BINDING AGREEMENT, Customer and GSFA have each caused this Product Proposal, dated 2/23/25, GSFA Proposal Number: 50223-25A, to be executed by their duly authorized representatives as of the Executed Date. ACCEPTED AND AGREED TO BY CUSTOMER AUTHORIZED CUSTOMER REPRESENTATIVE: _______________________________________ Signature _______________________________________ Print Name _______________________________________ Title ________________________________________ Date ACCEPTED AND AGREED TO BY GSFA AUTHORIZED GSFA REPRESENTATIVE: _______________________________________ Signature _______________________________________ Print Name _______________________________________ Title ________________________________________ Date Page 134 of 568 goldenstatefire.com 7400 Reese Road, Sacramento, CA 95828 | 916.330.1638 PRODUCT PROPOSAL FOR: Ukiah Valley Fire Authority 300 Seminary Ave. Ukiah, CA 95482 Sales Consultant Jon Bauer jbauer@goldenstatefire.com Mobile: 530.351.2151 Golden State Fire Apparatus, Inc. (“GSFA”) is pleased to provide this proposal for the fire apparatus(es) and equipment identified below (the "Product”) to Ukiah Valley Fire Authority (“Customer”) for consideration. This proposal (this “Product Proposal”) includes the following exhibits attached hereto: the Standard Terms and Conditions attached as Exhibit A (the “Terms and Conditions”); the Product Specifications attached as Exhibit B (the “Specifications”); the Product Warranties attached as Exhibit C ; and the Dealer Supplied Products and/or Services attached as Exhibit D (the “Dealer Supplied Products/Services List”) (all of the foregoing, collectively, the “Agreement”). Through its signature below or other Acceptance (as defined on page 2), Customer acknowledges having received and read, and agrees to be bound by, the Agreement . The Agreement shall be effective as of the latest date appearing in the signature blocks below (the “Executed Date”). PAYMENT AT TIME OF COMPLETION PAYMENT TERMS – Customer shall pay the total purchase price set forth directly above (the “Grand Total Purchase Price”) (as such amount may be adjusted by Change Order in accordance with the Terms and Conditions) to GSFA at the time of vehicle completion at the manufacturers facility (or Customer’s pick up of such Product, if approved by GSFA). GSFA shall have no obligation to deliver, or permit pick up of the Product if the Customer does not have full payment ready when the Product is complete and ready to deliver or pick up, as applicable. SUBMITTED DATE EXPIRATION DATE GSFA PROPOSAL # MANUFACTURER BID # MANUFACTURER CONSORTIUM 2/23/25 3/15/25 OR UNTIL VEHICLE IS SOLD – WHICHEVER IS FIRST 50223-25B 1098 Pierce Mfg. Sourcewell (Ukiah Member ID# 60937) ITEM PRODUCT DESCRIPTION UNIT PRICE A One (1) Pierce - International 2100 Gallon Water Tender – Stock Job #42701 $541,286.93 B Discount for Sourcewell Consortium Purchase (Product ID #273) ($5,359.27) C SUBTOTAL $535,927.66 D 8.875% State Sales Tax $47,563.58 E California Tire Fee $10.50 F 100% Performance Bond $1,372.00 G GRAND TOTAL PURCHASE PRICE $584,873.74 Page 135 of 568 goldenstatefire.com 7400 Reese Road, Sacramento, CA 95828 | 916.330.1638 MANUFACTURER – Customer acknowledges that GSFA is not an agent of the Product manufacturer identified above (“Manufacturer”) and is not capable of binding Manufacturer. Within five (5) business days of the Executed Date, GSFA shall submit an order form to the Manufacturer for the Product. GSFA’s further performance under the Agreement is contingent upon Manufacturer’s acceptance of such order form, at the price and on the terms GSFA believed to be available when submitting thi s Product Proposal to Customer. If Manufacturer rejects such order as submitted or fails to respond to GSFA within a reasonable amount of time, GSFA shall notify Customer in writing, and unless GSFA and Customer otherwise agree in writing, the Agreement shall then terminate and have no further force or effect. PRODUCT COMPLETION – The Product shall be ready for final inspection by Customer at the manufacturing facility within approximately 5 - 6 MONTHS after the Executed Date. The foregoing estimate is provided as a good faith approximation as of the date of submission of this Product Proposal and is subject to the Terms and Conditions. PREDELIVERY SERVICE – If applicable, after transportation from the manufacturing facility and prior to final delivery or pick up, the Product shall receive those additional Products and/or services identified on the Dealer Supplied Products/Services List. It is estimated that such service will add approximately 1 - 2 MONTH(S) to the above Product completion estimate. The foregoing estimate is provided as a good faith approximation as of the date of submission of this Product Proposal and is subject to the Terms and Conditions. PROPOSAL EXPIRATION – This Product Proposal supersedes any previous proposal(s) presented to Customer by GSFA and its employees and may be accepted by Customer on or before the Expiration Date identified above. Unless accepted by the Expiratio n Date, GSFA reserves the right to withdraw this Product Proposal or to alter its terms (including by providing updated Product pricing) prior to an order being accepted. PURCHASE ORDER – If the Customer elects to issue a Purchase Order (PO) it shall be made out to: Golden State Fire Apparatus, Inc. – 7400 Reese Road – Sacramento, CA 95828. ACCEPTANCE – ACCEPTANCE OF THIS PROPOSAL CREATES AN ENFORCEABLE BINDING AGREEMENT BETWEEN GSFA AND CUSTOMER. “ACCEPTANCE” MEANS THAT THE CUSTOMER DELIVERS TO GSFA: (A) A SIGNED COPY OF THIS PRODUCT PROPOSAL, OR (B) A SIGNED COPY OF A PURCHASE ORDER INCORPORATING THE AGREEMENT IN ITS ENTIRETY. ANY ADDITIONAL OR DIFFERENT TERMS, WHETHER CONTAINED IN CUSTOMER’S FORMS OR OTHERWISE PRESENTED BY CUSTOMER AT ANY TIME, ARE HEREBY REJECTED AND OF NO EFFECT UNLESS APPROVED IN A SEPARATE WRITING SIGNED BY GSFA. COUNTERPARTS – This Product Proposal may be executed in multiple counterparts, each of which shall be deemed an original (including copies sent to a party by electronic transmission) as against the party signing such counterpart, but which togeth er shall constitute one and the same instrument. A signed copy of this Product Proposal delivered by facsimile, email or other means of electronic transmission will be deemed to have the same legal effect as delivery of an original signed copy of this Product P roposal. If this Product Proposal is returned to GSFA with the signature of Customer’s authorized representative but without an attestati on or co-signers signature, then absent Customer’s written notice to the contrary, GSFA shall be entitled to rely on such si ngle signature as sufficient evidence of the signatory’s authority to execute the Agreement and bind Customer thereby. [Signature Page Follows] Page 136 of 568 goldenstatefire.com 7400 Reese Road, Sacramento, CA 95828 | 916.330.1638 INTENDING TO CREATE A BINDING AGREEMENT, Customer and GSFA have each caused this Product Proposal, dated 2/23/25, GSFA Proposal Number: 50223-25B, to be executed by their duly authorized representatives as of the Executed Date. ACCEPTED AND AGREED TO BY CUSTOMER AUTHORIZED CUSTOMER REPRESENTATIVE: _______________________________________ Signature _______________________________________ Print Name _______________________________________ Title ________________________________________ Date ACCEPTED AND AGREED TO BY GSFA AUTHORIZED GSFA REPRESENTATIVE: _______________________________________ Signature _______________________________________ Print Name _______________________________________ Title ________________________________________ Date Page 137 of 568 JROGHQVWDWHĆUHFRP STANDARD TERMSAND CONDITIONS Exhibit “A” 2 Page 138 of 568 1 STANDARD TERMS AND CONDITIONS 1. Definitions. a. “Agreement” has the meaning given in the Product Proposal. b. “Customer” means the customer identified in the Product Proposal. c. “Dealer Preparation,” if applicable, means additional product(s) and/or services added by GSFA after Manufacturer’s completion of the Product and prior to delivery, in accordance with the Dealer Supplied Products/Services List. d. “Delivery Date” means the Product Completion timeframe plus the Predelivery Service timeframe equals the Delivery Date. e. “Dealer Supplied Products/Services List” means the Dealer Supplied Products and/or Services List attached to the Product Proposal as Exhibit D, which reflects all Dealer Preparation under the Agreement absent a valid Change Order(s). f. “Grand Total Purchase Price” means the total purchase price for the Product identified in the Product Proposal (subject to any adjustments required or permitted by these Terms and Conditions, including by the execution of a valid Change Order(s). g. “GSFA” means Golden State Fire Apparatus, Inc., a California corporation. h. “Manufacturer” means the person or persons, company, firm, corporation, partnership, or other organization identified in the Product Proposal as responsible for manufacturing the Product. i. “Party” or “Parties” means GSFA and/or Customer, as applicable. j. “Predelivery Service” means the Products and/or Services that will be provided by GSFA after transportation of the Product(s) from the manufacturing facility and prior to Final Delivery or Pick-Up. k. “Prepayment Discount” means a discount to the purchase price for the Product granted to Customer in connection with Customer’s advance payment of the Grand Total Purchase Price (or portion thereof, as specified in the Product Proposal). l. “Product” means the fire apparatus(es) and any associated equipment listed in the Product Proposal and further described in the Specifications. m. “Product Completion” means the fire apparatus(es) in the Product Proposal and further described in the Specifications being ready for final inspection by Customer at the manufacturing facility. n. “Product Proposal” means the GSFA proposal executed by Customer to which these Terms and Conditions are attached. o. “Product Warranties” means the Manufacturer warranties for the Product attached to the Product Proposal as Exhibit C. p. “Specifications” means the specifications for the Product attached to the Product Proposal as Exhibit B. q. “Terms and Conditions” means these Standard Terms and Conditions, which are attached to the Product Proposal as Exhibit A. 2. Purchase and Payment. a. Purchase. Customer agrees to purchase the Product at the Grand Total Purchase Price (as such amount may be adjusted in accordance with these Terms and Conditions), pursuant to the payment terms set forth in the Product Proposal. The Grand Total Purchase Price is payable in U.S. dollars. b. Contingency Reserve Fund. The Grand Total Purchase Price may include an amount to be set aside for the purpose of funding any future costs or financial obligations incurred by Customer under the Product Proposal or any valid Change Order(s) (the “Contingency Reserve Fund”). If applicable, the amount of any required Contingency Reserve Fund will be set forth in either the Product Proposal or Exhibit D. The Contingency Reserve Fund may be withdrawn against by Customer or GSFA for the purpose of satisfying Customer’s payment obligations under the initial Product Proposal or any valid Change Order(s) (including, without limitation, a Change Order submitted by GSFA pursuant to Section 8.b). If a Contingency Reserve Fund is required under the Agreement, the amount of such fund is not intended as an estimate of the actual additional costs of contingencies, Change Orders, unforeseen items Page 139 of 568 2 or other required work that may be incurred under the Agreement after submission of the Product Proposal to Customer, which amounts Customer acknowledges may exceed the Contingency Reserve Fund amount. The balance of any Contingency Reserve Fund will be credited against Customer’s payment obligations, or otherwise returned to Customer within thirty (30) calendar days of delivery of all Products under the Agreement (provided that Customer has paid all amounts owed under the Agreement as of such date). c. Prepayment Discount. If GSFA has granted Customer a Prepayment Discount, Customer must provide each associated prepayment (each, a “Prepayment”) within the time frame specified in the Product Proposal in order to receive such discount. Customer’s failure to timely make such Prepayment may result in: (i) GSFA’s termination of the Agreement; and/or (ii) Customer’s loss of the Prepayment Discount for the portion of the Grand Total Purchase Price represented by such outstanding Prepayment and the application of a late fee as set forth in Section 6, in each case in GSFA’s sole discretion. d. State Sales Tax. Customer shall be responsible for the cost of state sales tax associated with, or attributable to, the Product. The taxes stated in the Product Proposal are subject to adjustment for the applicable state sales tax rate in effect at the time of delivery. Therefore, the sales tax set forth on the Product Proposal is only an estimate of such taxes and will be increased or decreased at the time of delivery if a change in the applicable sales tax rate has occurred, in which case Customer shall pay GSFA (or be refunded by GSFA) the difference in the applicable sales tax. 3. Product Completion Date. Within thirty (30) calendar days of the date on which the last required signatory executes the Product Proposal (such date, the “Executed Date”), GSFA shall submit to Customer a tentative Product completion date (which may differ from the Product completion estimate contained in the Product Proposal). Due to global supply chain constraints, any Product completion date contained herein, or in the Product Proposal, or otherwise provided to Customer, is a good faith estimate only as of the date provided to Customer, and merely an approximation based on current information available to GSFA and Manufacturer. Customer shall not be entitled to rely on any such estimate, and GSFA shall have no liability to Customer for a failure by GSFA or Manufacturer to meet any such estimate. All Product completion estimates are subject to modification and, if applicable, GSFA will provide updates to such estimates to Customer when available. 4. Stock / Demo Units. Notwithstanding any other provision contained in the Agreement (including Section 12 hereof concerning warranties), any Products constituting stock/demo unit(s) are sold to Customer on an as-is, first-come and first served-basis and GSFA makes no further representation or warranty to any customer with respect to such unit(s). Regardless of the terms of the Product Proposal, GSFA shall only be obligated to sell such stock/demo unit(s) to the first customer to enter into a purchase agreement with GSFA identifying such unit(s), and after the execution by GSFA of such agreement any subsequent purchase agreement (including the Agreement, as applicable) shall have no further force or effect with respect to such unit(s). 5. Multiple Unit Purchase. If the Grand Total Purchase Price includes pricing for multiple Products, the Product price stated in the Product Proposal shall only be valid if the quantity of Products being proposed are purchased at the same time, pursuant to the same Agreement. GSFA shall have no obligation to offer the same price for any Product if purchased by Customer pursuant to a later purchase agreement. 6. Late Fee; Storage Fee. A late fee equal to 0.033% of the outstanding portion of the Grand Total Purchase Price will be charged per calendar day for overdue payments beginning ten (10) calendar days after the payment is due and continuing for the first thirty (30) calendar days thereafter. After such thirty (30) calendar day period, the late fee shall increase to 0.044% per calendar day until payment of the outstanding portion of the Grand Total Purchase Price is received. If Customer is unable to satisfy the delivery requirements hereunder or is unwilling to take delivery of the Product, then GSFA shall be entitled to a storage charge running from the earlier of: (i) the date of delivery agreed to between GSFA and Customer (provided GSFA is willing and able to deliver the Product on such date), or (ii) twenty-one (21) calendar days after GSFA notifies Customer that the Product is available for delivery. The storage charge is equal to: (i) $175.00 per calendar day per apparatus stored, or (ii) the actual charges incurred by GSFA with a third party for storage of the Product, whichever is greater. Such storage charge shall continue until the actual time Page 140 of 568 3 of delivery and Customer’s possession of the Product, and any such storage by GSFA or such third party shall be at the sole risk of Customer. 7. Delivery; Inspection and Acceptance. a. Delivery. Subject to Section 5 hereof, the Product is scheduled to be delivered to the location and within the time period specified in the Product Proposal. Such delivery date is an estimate, and GSFA is, notwithstanding this Section 7.a, not bound to such date unless it otherwise agrees in a separate writing to complete delivery by a date certain. For the avoidance of doubt, GSFA is not responsible for delivery delays caused by or because of actions, omissions or conduct of Customer, the Manufacturer, or their respective employees, affiliates, suppliers, contractors, and carriers. Risk of loss for the Product shall pass to Customer at the point and time of delivery (which shall include an attempted delivery by GSFA which cannot be completed due to any act of Customer). However, title to the Product shall only pass to Customer upon delivery if Customer has then fully paid GSFA all amounts due hereunder (including additional amounts due under any valid Change Order). Absent GSFA’s separate written agreement, which it may or may not provide in its sole and absolute discretion, delivery of the Product will not occur before Customer has fully paid all amounts due under the Agreement and provided proof of insurance reasonably satisfactory to GSFA. If GSFA permits Customer to take possession of the Product, Customer may not mount equipment, conduct training, or place the Product into service until all amounts due under the Agreement have been paid. If Customer has ordered multiple Products, GSFA reserves the right to deliver such Products in installments and to separately invoice Customer for such Products. b. Inspection and Acceptance. Upon delivery, Customer shall have ten (10) calendar days within which to inspect the Product for substantial conformance to the Specifications, and in the event of substantial non- conformance to the Specifications to furnish GSFA with written notice sufficient to permit GSFA to evaluate such non-conformance (“Notice of Nonconformance to Specifications”). Contingent upon part availability and Customer’s cooperation, any Product not in substantial conformance to material Specifications shall be remedied by GSFA (by repair or replacement, at GSFA’s election) within thirty (30) calendar days from GSFA’s receipt of the Notice of Nonconformance to Specifications. In the event GSFA does not receive a Notice of Nonconformance to Specifications within ten (10) calendar days of delivery, the Product will be deemed to be in conformance with Specifications and accepted by Customer. 8. Changes to Agreement Terms. a. Change Orders. The Customer may request that GSFA incorporate a change to the Product or the Specifications for the Product, or GSFA may submit changes to the Agreement required or permitted to be made by GSFA (pursuant to Section 8.b or otherwise) by delivering a written Change Order to the other party hereto, which shall include a description of the proposed change sufficient to permit the receiving party to evaluate such change (either, a “Change Order”). For any Change Order submitted by Customer, GSFA will provide Customer a written response (a “Response”) stating (i) whether GSFA will accommodate such Change Order (which GSFA may decide in its sole and absolute discretion); and (ii) the terms of the modification to the order, including any increase or decrease in the Grand Total Purchase Price resulting from such Change Order, a date on which any increase in the Grand Total Purchase Price must be paid, and an estimate of any effect on production scheduling or delivery resulting from such Change Order. Customer shall have seven (7) calendar days after receipt of the Response to notify GSFA as to whether Customer desires to make the changes GSFA has approved in the Response. In the event Customer countersigns GSFA’s Response, Customer shall pay the increase (or be refunded the decrease) in the Grand Total Purchase Price by the date specified in the Response. GSFA may also send Customer a Change Order to account for any changes to the Agreement required or permitted to be made by GSFA (including those changes required pursuant to Section 8.b hereof), and such Change Order shall be effective upon delivery to Customer unless Customer elects to terminate the applicable Product order under the Agreement in accordance with Section 9. Page 141 of 568 4 b. Additional Changes. i. Component Price Volatility; Increases Imposed by Manufacturer. GSFA shall not be responsible for (i) any unforeseen price increase or surcharge enacted by suppliers of major components of the Product (including but not limited to commercial chassis, engine, transmission, and fire pump); or (ii) price increases imposed on GSFA by Manufacturer pursuant to Manufacturer’s terms and conditions for sale of the Product (a “Manufacturer Price Increase”), after Customer becomes bound by the Agreement. Customer shall be responsible for all amounts arising from any price increases for major components of the Product (including all associated taxes and fees thereon) for the Product or any Manufacturer Price Increases occurring after the execution of the Agreement which increases the cost of the Product to GSFA, and such amounts will be documented on a Change Order adjusting the Grand Total Purchase Price accordingly. Customer shall pay any such price increase prior to Product delivery. A Manufacturer Price Increase may include, but shall not be limited to, an increase in Product price resulting from an increase in the Producer Price Index of Components for Manufacturing (see www.bls.gov Series ID: WPUID6112) in excess of a compounded annual growth rate of five percent (5%), as measured between the month Manufacturer accepts the applicable Product order and the month that is fourteen (14) months prior to the then-current estimated Product completion date (the foregoing, a “PPI-Based Price Increase”). If, upon Customer’s receipt of a Change Order reflecting a PPI-Based Price Increase, Customer elects to terminate the applicable Product Order in accordance with Section 8.b.iii rather than pay such increase, then in lieu of the cancellation fees described in Section 9.a hereof GSFA shall be entitled to recover and Customer shall pay GSFA’s actual non-reimbursable costs incurred in connection with the Product order through the date of Customer’s termination of such Product order. ii. New Legal Standards. In the event the Product design, materials or specifications require an alteration arising from new regulations issued by any governmental entity or trade association, including, but not limited to, the NFPA, DOT, and EPA, and such alteration increases the cost of the Product to GSFA, Customer shall be responsible for changes to the Grand Total Purchase Price arising from such alteration. GSFA shall promptly notify Customer when it becomes aware of any potential or required change in regulations occurring prior to delivery that would impact the Product purchased. iii. Change Orders. Customer shall execute any Change Order submitted by GSFA documenting any of the changes required or permitted by Sections 8.b.i and 8.b.ii above (which shall, to the extent practicable, itemize any increases in the Grant Total Purchase Price and specify a commercially reasonable date by which Customer must pay such increase), unless Customer instead elects to terminate the applicable Product order under the Agreement within fifteen (15) calendar days of Customer’s receipt of such Change Order and in accordance with Section 9. Absent such a termination, failure to execute a Change Order does not alter Customer’s obligations under this Section 8.b. c. Changes in Commercial Specifications. Specifications for all components of the Product manufactured by companies other than the Manufacturer are subject to change without notice. Specifications for such components will be as available at the time of manufacture of the Product. GSFA shall not be liable for any deviations in such specifications arising from a substitution of components or changes in the design of any component by their original manufacturer. 9. Termination. a. By Customer. Customer may terminate a Product order identified in the Product Proposal or a Change Order by providing written notice to GSFA in accordance with Section 16 hereof. If Customer elects to terminate a Product order, Customer shall pay GSFA a cancellation fee as follows: (a) after the Product order is accepted and entered by GSFA, 10% of the portion of the Grand Total Purchase Price applicable to such Product (including all associated taxes, fees and costs) (such amount, the “Product Purchase Price”); (b) after completion of the pre- construction phase of the order process, 20% of the Product Purchase Price; and (c) after the requisition of any materials or commencement of any manufacturing or assembly of the Product by either GSFA or Manufacturer but before substantial completion of such Product, 50% of the Product Purchase Price. Customer shall not be permitted to terminate a Product order after substantial completion of manufacturing and assembly of such Product (excluding Page 142 of 568 5 any Dealer Preparation or other pre-delivery services or untypical Product customization, if applicable). Notwithstanding the foregoing, if the applicable tier of cancellation fee is not sufficient to cover all actual costs and fees incurred by GSFA with Manufacturer in connection with Customer’s termination of the Product order (“Manufacturer Termination Fees”), then in addition to such cancellation fee Customer shall pay the balance of all Manufacturer Termination Fees. If Customer received a Prepayment Discount, such discount shall not be considered for the purpose of calculating the above cancellation fee. The tier of cancellation fee applicable to any cancellation, as well as the determination of whether a Product has reached substantial completion, shall be in the sole and absolute discretion of GSFA. Customer may request a fee waiver, and GSFA, in its sole discretion, may agree to waive and/or adjust such fee. GSFA will return the balance of the Grand Total Purchase Price or Product Purchase Price, as applicable, within thirty (30) calendar days of the effective date of the cancellation of the Product order or termination of the Agreement. Customer may terminate the Agreement for an Event of Default by GSFA after providing GSFA with written notice in accordance with Section 16 (which notice shall describe with reasonably particularity the Event of Default justifying such termination) if such Event of Default remains uncured (if capable of cure) thirty (30) days following GSFA’s receipt of such notice; provided, however, that the foregoing cure period shall continue if and for so long as GSFA has commenced and is continuing to undertake commercially reasonable efforts to cure such Event of Default as promptly as reasonably practicable. b. By GSFA. GSFA may terminate the Agreement for an Event of Default by Customer after providing Customer with written notice in accordance with Section 16 (which notice shall describe with reasonably particularity the Event of Default justifying such termination) if such Event of Default remains uncured (if capable of cure) thirty (30) days following Customer’s receipt of such notice; provided, however, that the foregoing cure period shall continue if and for so long as Customer has commenced and is continuing to undertake commercially reasonable efforts to cure such Event of Default as promptly as reasonably practicable. Notwithstanding the foregoing, GSFA may terminate the Agreement effective immediately upon written notice to Customer for Customer’s failure to pay any amount owed under the Agreement when due. Notwithstanding any other provision of this Agreement, if Customer terminates a Product order in accordance with Section 9.a above, GSFA may elect to instead terminate the Agreement upon notice to Customer in accordance with Section 16 hereof. If GSFA terminates the Agreement in accordance with this Section 9.b, Customer shall pay the applicable tier of cancellation fee for all Products pursuant to Section 9.a above as if Customer had elected to terminate each applicable Product order. c. Based on Discontinuation or Cancellation by Manufacturer. In the event that Manufacturer cancels a Product order (provided that such cancellation is not the result of an act by Customer in violation of the Agreement) or discontinues the manufacture of a Product prior to its completion and delivery: (i) if such Product is the only Product contemplated under the Agreement, then the Agreement shall terminate; or (ii) if additional Products are contemplated under the Agreement, then only the Product order for the applicable cancelled or discontinued Product shall be terminated. Such Agreement termination or Product termination, as applicable, shall be effective upon GSFA’s written notice to Customer of such cancellation or discontinuance in accordance with Section 16 hereof. GSFA’s only obligation to Customer in such event shall be the return of any Prepayment paid by Customer for the cancelled or discontinued Product. For the avoidance of doubt, the cancellation fees contemplated in Section 9.a hereof shall not apply in the event of a termination pursuant to this Section 9.c. 10. Customer’s Obligations. Customer shall provide its timely and best efforts to cooperate with GSFA and Manufacturer during the Product manufacturing process. Reasonable and timely cooperation includes, without limitation, Customer’s providing timely information in response to any requests from Manufacturer or GSFA and the participation of Customer’s authorized representatives in traveling to Manufacturer’s facility for inspections and approval of the Product, including a final approval before the Product leaves Manufacturer’s facility. 11. Representations and Warranties. Customer hereby represents and warrants to GSFA as of the Executed Date that the execution of the Agreement and the purchase of the Product(s) and performance of the other obligations Page 143 of 568 6 of Customer under the Agreement have been approved by Customer in accordance with applicable general laws and, as applicable, Customer’s charter, ordinances, purchasing policies, and other governing documents, and executed by the appropriate Customer employees, officials, and/or representatives, and funding for Customer’s performance of its obligations under the Agreement has been duly budgeted and appropriated by Customer. 12. Standard Warranty. All applicable Manufacturer warranties are contained in the Product Warranties. Any additional warranties must be expressly approved in a writing signed by GSFA, and Customer acknowledges and agrees that Manufacturer will not be liable for any such additional warranties. a. Disclaimer. OTHER THAN AS EXPRESSLY SET FORTH IN THE AGREEMENT, GSFA, ITS AFFILIATES, AND THEIR RESPECTIVE OFFICERS, DIRECTORS, EMPLOYEES, SHAREHOLDERS, AGENTS, OR REPRESENTATIVES, DO NOT MAKE ANY EXPRESS OR IMPLIED WARRANTIES WITH RESPECT TO THE PRODUCT (WHETHER RELATING TO THE CONDITION OR QUALITY OF THE PRODUCT, OR OTHERWISE) PROVIDED HEREUNDER OR OTHERWISE REGARDING THE AGREEMENT (INCLUDING, WITHOUT LIMITATION, WITH RESPECT TO ANY APPLICABLE DEALER PREPARATION), WHETHER ORAL OR WRITTEN, EXPRESS, IMPLIED OR STATUTORY. WITHOUT LIMITING THE FOREGOING, ANY IMPLIED WARRANTY OR CONDITION OF MERCHANTABILITY, THE IMPLIED WARRANTY AGAINST INFRINGEMENT, THE IMPLIED WARRANTY OR CONDITION OF FITNESS FOR A PARTICULAR PURPOSE, AND ANY IMPLIED WARRANTIES ARISING FROM COURSE OF DEALING OR USAGE OF TRADE ARE EXPRESSLY EXCLUDED AND DISCLAIMED. STATEMENTS MADE BY SALES CONSULTANTS OR IN PROMOTIONAL MATERIALS DO NOT CONSTITUTE WARRANTIES. b. Exclusions of Incidental and Consequential Damages. In no event shall GSFA be liable for consequential, incidental, or punitive damages incurred by Customer in connection with any matter arising out of or relating to the Agreement, or the breach thereof, even if GSFA has been advised of the possibility of such damages, and regardless of whether such damages arise out of breach of warranty, the Agreement, indemnity, whether resulting from non- delivery or from GSFA’s own negligence, or otherwise, except and solely to the extent such damages arise from the gross negligence or willful misconduct of GSFA. 13. Default. The occurrence of one or more of the following events (each, an “Event of Default”) shall constitute a default under the Agreement: (a) Customer’s failure to pay any amounts due or to perform any of its obligations under the Agreement; (b) GSFA’s failure to perform any of its obligations under the Agreement; (c) either Party becoming insolvent or becoming subject to bankruptcy or insolvency proceedings; (d) any representation made by either Party under the Agreement which is false in any material respect; (e) any action by Customer to dissolve, merge, consolidate or transfer a substantial portion of its property to another entity during the term of the Agreement; (f) any other material breach of the terms of the Agreement by a Party; or (g) a default or breach by Customer under any other agreement with GSFA or its affiliates. 14. Indemnification of GSFA. Customer shall indemnify, defend, and hold harmless GSFA, its agents, servants, successors and assigns from and against all losses, damages, injuries, claims, demands and expenses, including attorneys’ fees and other legal expenses, of whatever nature (“Damages”), to the extent Damages arise out of or in connection with: (i) Customer’s breach of the Agreement, or (ii) Customer’s use, storage, or operation of the Product following delivery, regardless of where, how, and by whom operated (excluding any negligent operation by GSFA). The indemnification and assumptions of liability and obligation herein provided shall continue in full force and effect notwithstanding the termination of the Agreement, whether by expiration of time, by operation of law or otherwise. This provision is not intended to and shall not constitute the exclusive remedy of the Parties under the Agreement; the Parties may seek indemnity from one another under other legal principles, whether based in equity or law, so long as they do not nullify or cancel the effects of this paragraph. 15. Force Majeure. GSFA shall not be responsible nor deemed to be in default of any provision of the Agreement on account of delays in performance due to causes which are beyond GSFA’s or Manufacturer’s control and which make GSFA’s performance impracticable, including but not limited to wars, insurrections, strikes or labor unrest, riots, fires, storms, floods, other acts of nature, explosions, earthquakes, accidents, any act of federal, state or local government, failure or delays in transportation, inability to obtain necessary labor, supplies or manufacturing facilities, supply chain issues, allocation regulations or orders affecting materials, equipment, facilities or completed Page 144 of 568 7 products, failure to obtain any required license or certificates, acts of God or the public enemy or terrorism, failure of transportation, disease, pandemics or epidemics, quarantine restrictions, failure of vendors (due to causes similar to those within the scope of this clause) to perform their agreements or labor troubles causing cessation, slowdown, or interruption of work. 16. Notice. Any notices, requests, consents, claims, demands, waivers and other communications required or permitted to be given hereunder must be given in writing at the address of each Party set forth below, or to such other address as either Party may substitute by written notice to the other in accordance with this Section 16, by one of the following methods: hand delivery; registered, express, or certified mail, return receipt requested, postage prepaid; or nationally recognized private express courier. All such communications will be deemed to have been given: (i) when delivered by hand (with written confirmation of receipt); (ii) on the third (3rd) calendar day after the date mailed, by registered, express or certified mail; or (iii) when delivered by the addressee if sent by a nationally recognized private express courier. GSFA: CUSTOMER: Golden State Fire Apparatus Inc. To the address listed in the Product Proposal 7400 Reese Road Sacramento, CA 95828 17. Contradictions. In the event of a conflict between the Agreement and any Change Order, or between Change Orders, the terms of the latest executed Change Order shall control. 18. Manufacturer’s Statement of Origin. It is agreed that the manufacturer’s statement of origin (“MSO”) for the Product covered by the Agreement, if applicable, shall be retained and remain in the possession of GSFA per California Department of Vehicles (DMV) directives. Notwithstanding the foregoing, GSFA shall provide Customer with the original MSO if the Customer is self-registering, and Customer shall comply with all good-faith Process of Duty and other DMV requirements applicable to the Product and retain its own MSO. 19. Assignment. The relationship of the Parties established under the Agreement is that of independent contractors and neither Party is a partner, employee, agent, or joint venturer of or with the other. Neither Party may assign its rights and obligations under the Agreement unless it has obtained the prior written approval of the other Party. 20. Governing Law; Jurisdiction; Disputes. Without regard to any conflict of laws provisions, the Agreement is to be governed by and under the laws of the state of California. Prior to taking any legal action that may and/or can arise out of the Agreement, the Parties shall first attempt mediation with an agreed upon mediator. If the Parties cannot agree upon a mediator within thirty (30) calendar days of the submission of written notice of a dispute in accordance with Section 16 hereof, if any disputed matter remain unresolved within thirty (30) calendar days of the commencement of discussions, or if any party refuses to meet, then either party may submit any remaining disputes concerning and/or claim regarding the Agreement and/or the terms and conditions herein to the Superior Court, County of Sacramento (and the parties expressly consent to exclusive personal jurisdiction and venue before such court). 21. Entire Agreement; Amendments. The Agreement, including the Product Proposal, its exhibits, and all valid Change Orders, is the exclusive agreement between the Parties regarding the subject matter contained herein and therein. No change in, modification of, or revision of the Agreement shall be valid unless in writing and signed by duly authorized representatives of both Parties with authority to sign such amendments to the Agreement. END OF STANDARD TERMS AND CONDITIONS Page 145 of 568 JROGHQVWDWHĆUHFRP PRODUCT SPECIFICATIONS Exhibit “B” 3 Page 146 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 1 of 47 NFPA 2024 STANDARDS This apparatus specification includes a commercial chassis that has not been certified to meet the requirements of NFPA 1900 by the chassis manufacturer. Although this chassis may comply with certain aspects of the standard, Pierce has not received certification from this chassis manufacturer that all criteria have been met. The body as built by the manufacturer must comply with the NFPA standards effective January of 2024. Certification of slip resistance of all stepping, standing and walking surfaces must be supplied with delivery of the apparatus. All horizontal surfaces designated as a standing or walking surface that are greater than 48.00" above the ground must be defined by a 1.00" wide line along its outside perimeter. Perimeter markings and designated access paths to destination points will be identified on the customer approval print and are shown as approximate. Actual location(s) will be determined based on materials used and actual conditions at final build. Access paths may pass through hose storage areas and opening or removal of covers or restraints may be required.Access paths may require the operation of devices and equipment such as the aerial device or ladder rack. A plate that is highly visible to the driver while seated will be provided. This plate will show the overall height, length, and gross vehicle weight rating. The manufacturer will have programs in place for training, proficiency testing and performance for any staff involved with certifications. An official of the company will designate, in writing, who is qualified to witness and certify test results. Your apparatus will be manufactured in Bradenton, Florida. NFPA COMPLIANCY Apparatus proposed by the bidder will meet the applicable requirements of the National Fire Protection Association (NFPA) as stated in the current edition at time of contract execution. Fire Department's specifications that differ from NFPA specifications will be indicated in the proposal as "non-NFPA." PUMP TEST The rated water pump will be tested, approved, and certified by an ISO certified independent third party testing agency at the manufacturer's expense. The test results, along with the pump manufacturer's certification of hydrostatic test, the engine manufacturer's certified brake horsepower curve, and the manufacturer's record of pump construction details will be forwarded to the Fire Department. Page 147 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 2 of 47 PERFORMANCE BOND, 1 YEAR The successful bidder will furnish a Performance and Payment bond (Bond) equal to 100 percent of the total contract amount within 30 days of the notice of award. Such Bond will be in a form acceptable to the Owner and issued by a surety company included within the Department of Treasury's Listing of Approved Sureties (Department Circular 570) with a minimum A.M. Best Financial Strength Rating of A and Size Category of XV. In the event of a bond issued by a surety of a lesser Size Category, a minimum Financial Strength rating of A+ is required. Bidder and Bidder's surety agree that the Bond issued hereunder, whether expressly stated or not, also includes the surety's guarantee of the vehicle manufacturer's Basic One (1) Year Limited Warranty period included within this proposal. Owner agrees that the penal amount of this bond will be simultaneously amended to 25 percent of the total contract amount upon satisfactory acceptance and delivery of the vehicle(s) included herein. Notwithstanding anything contained within this contract to the contrary, the surety's liability for any warranties of any type will not exceed one (1) year from the date of such satisfactory acceptance and delivery, or the actual Basic One (1) Year Limited Warranty period, whichever is shorter. Due to global supply chain constraints, any delivery date contained herein is a good faith estimate as of the date of this order/contract, and merely an approximation based on current information. Delivery updates will be made available, and a final firm delivery date will be provided as soon as possible. If the Producer Price Index of Components for Manufacturing [www.bls.gov Series ID: WPUID6112] ("PPI") has increased at a compounded annual growth rate of 5.0% or more between the month Pierce accepts the order ("Order Month") and a month 14 months prior to the then predicted Ready For Pickup date ("Evaluation Month"), then pricing may be updated in an amount equal to the increase in PPI over 5.0% for each year or fractional year between the Order Month and the Evaluation Month. The seller will document any such updated price for the customer's approval before proceeding and provide an option to cancel the order. APPROVAL DRAWING A drawing of the proposed apparatus will be prepared and provided to the purchaser for approval before construction begins. The Pierce sales representative will also be provided with a copy of the same drawing. The finalized and approved drawing will become part of the contract documents. This drawing will indicate the chassis make and model, location of the lights, siren, horns, compartments, major components, etc. A "revised" approval drawing of the apparatus will be prepared and submitted by Pierce to the purchaser showing any changes made to the approval drawing. ELECTRICAL WIRING DIAGRAMS Two (2) electrical wiring diagrams, prepared for the body as it interfaces with the commercial chassis, will be provided. Page 148 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 3 of 47 CHASSIS The chassis will be an International HV (Heavy Vocational) supplied with the following equipment: WHEELBASE The wheelbase of the vehicle will be 195". GVW RATING The gross vehicle weight rating will be 47,000#. FRAME The frame rails will be formed from 120,000 psi yield, heat treated alloy steel. FRAME LINER An outer "C" channel frame liner constructed of heat treated alloy steel will be provided. FRONT AXLE Front axle will be an "I" beam type, made of forged steel. It will have a ground rating capacity of 16,000 pounds. FRONT SUSPENSION Taper leaf spring Capacity at Ground: 16,000 lb Shock absorbers will be provided on the front axle. FRONT BRAKES The front brakes will be S-Cam, 16.50" x 6.00". The front brakes will be provided with automatic slack adjusters. TIRE BRAND The default brand of tire for the commercial chassis manufacturer for this apparatus is Michelin. However, the commercial chassis manufacturer reserves the right to substitute brands and models of tire as may be available at the factory on the date of manufacture. They will provide the proper tread style and weight rating for the position in which the tire is installed. Pierce Manufacturing and the chassis manufacturer are working to provide the brand of tire specified. However, due to shortages (and even model changes by the tire manufacturers), if the chassis manufacturer substitutes other tires, they will not be changed by Pierce. TIRES, FRONT Front tires will be 315/80R22.50, radial tires with a tread pattern suitable for the steering axle position. The maximum capacity of the tires will be 18,180 lbs. and a maximum top speed per the requirements described elsewhere in this proposal, up to 65 MPH. Page 149 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 4 of 47 WHEELS, FRONT Wheels for the front axle will be 22.50" x 9.00" polished aluminum disc. REAR AXLE The rear axle will have a ground rating capacity of 31,000 pounds. PARKING BRAKE The parking brake will be spring set and located on the rear axle service brake. Rear axle brakes will be 16.50" x 7.00", S-Cam drum type brakes. Automatic slack adjusters will be provided. REAR AXLE RATIO A rear axle ratio will be furnished to allow the vehicle to reach a top speed of 60 MPH. REAR SUSPENSION The rear suspension will be leaf spring type with a capacity at ground level of 31,000 lbs. Auxiliaries will be included. LOCKING DIFFERENTIAL The rear axle will be equipped with a driver controlled differential lock. TIRES, REAR Rear tires will be 315/80R22.50 radial tires with a traction tread pattern suitable for the drive axle position. The maximum single axle capacity of the tires will be 33,080 lbs. Tires will be rated for a maximum top speed per the requirements described elsewhere in this proposal, up to 65 MPH. WHEELS, REAR The rear wheels will be aluminum 22.50" x 9.00" disc. TIRE PRESSURE MANAGEMENT There will be a RealWheels LED AirSecure™ tire alert pressure management system provided, that will monitor each tire's pressure. A sensor will be provided on the valve stem of each tire for a total of six (6) tires. The sensor will calibrate to the tire pressure when installed on the valve stem for pressures between 10 and 200 psi. The sensor will activate an integral battery operated LED when the pressure of that tire drops 5 to 8 psi. Removing the cap from the sensor will indicate the functionality of the sensor and battery. If the sensor and battery are in working condition, the LED will immediately start to flash. CHROME LUG NUT COVERS Chrome lug nut covers will be supplied on front and rear wheels. Page 150 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 5 of 47 WHEEL CHOCKS PROVIDED BY FIRE DEPARTMENT NFPA 1900, 2024 edition, section 8.15.1 and CAN/ULC S515:2024 edition, section 5.2 requires wheel chocks mounted in a readily accessible location. Each wheel chock will hold the apparatus, when loaded to its GVWR or GCWR, on a hard surface with a 10 percent grade for the length of the apparatus with the transmission in neutral and the parking brake released. The wheel chocks are not on the apparatus as manufactured. The fire department will provide and install these wheel chocks. Wheel Chock Brackets Provided by Fire Department The wheel chock brackets are not on the apparatus as manufactured. The fire department will provide and install the wheel chock brackets. ANTI-LOCK BRAKE SYSTEM The vehicle will be equipped with an anti-lock braking system. The ABS will provide anti-lock braking control on both the front and rear wheels. It will be a digitally controlled system that utilizes microprocessor technology to control the anti-lock braking system. Each wheel will be monitored by the system. When any particular wheel begins to lockup, a signal will be sent to the control unit. This control unit then will reduce the braking of that wheel for a fraction of a second and then reapply the brake. This anti-lock brake system will eliminate the lockup of any wheel thus helping to prevent the apparatus from skidding out of control. The system will include Automatic Traction Control (ATC). The system will include Electronic Stability Control (ESC). When instability is detected, the ESC system will automatically apply brakes to individual wheels (with no intervention from the driver) and may also reduce engine torque to help keep the vehicle on track. AIR COMPRESSOR, BRAKE SYSTEM The air compressor will have an output of 18.7 cubic feet per minute. AIR DRYER An air dryer with a heater will be provided. Other features of this air dryer include: - Desiccant style filter - In-line filtration system - Automatic purge valve AIR INLET A single air inlet with male coupling will be provided. It will allow station air to be supplied to the apparatus brake system through a shoreline hose. The inlet will be located on the driver side pump panel. A check valve will be provided to prevent reverse flow of air. The inlet will discharge into the "wet" tank of the brake system. A mating female coupling will also be provided with the loose equipment. Page 151 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 6 of 47 ENGINE • Model: Electronic Cummins L9-450 • Number of Cylinders: Six (6) • Displacement: 8.9 L • Rated Brake Horsepower: 450 at 2100 rpm • Peak Torque: 1250 at 1400 rpm • Governed rpm: 2100 • Turbocharger ENGINE ACCESSORIES • Air Cleaner: Dry type • Governor: Limiting speed type • Lube Oil Filter: Full flow • Starting Motor: 12-volt RADIATOR • Pressurized System, Tube and Fin • Deaeration Tank • Anti-Freeze Protection -30 Degrees Fahrenheit HIGH IDLE A high idle switch will be provided on the instrument panel inside the cab. Activating the switch will cause the vehicle to automatically maintain a preset engine rpm. The high idle switch will be operational only when the parking brake is on and the truck transmission is in neutral. A green indicator light will be provided adjacent to the switch. The light will be labeled "OK To Engage High Idle." ENGINE BRAKE An engine compression brake is to be installed with the controls located within easy reach of the driver. The driver will be able to turn the brake system "On" or "Off" and have at least a "High & Low" setting. When the engine brake is engaged it will activate the brake lights. AIR INTAKE, W/EMBER SEPARATOR The air inlet will be equipped with a stainless steel mesh to separate water and burning embers from the air intake system such that particulate matter larger than 0.039" (1.0 mm) in diameter cannot reach the air filter element. This will comply with current NFPA standards. EXHAUST SYSTEM The exhaust system will include a diesel particulate filter (DPF) and a selective catalytic reduction (SCR) device to meet current EPA standards. The DPF and SCR will be mounted horizontally outside of the frame rails in the right side front step area. Page 152 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 7 of 47 EXHAUST MODIFICATIONS The exhaust will terminate with a horizontal tailpipe and diffuser ahead of the right side rear wheels. A heat deflector shield will be provided where the tail pipe is routed under any side compartmentation. All modifications will be approved by the chassis engine manufacturer and/or the chassis OEM. Exhaust treatment devices will not be altered. COOLANT LINES Premium rubber hose will be used for all engine coolant lines installed by Pierce Manufacturing. Hose clamps will be the constant torque type to prevent coolant leakage. They will expand and contract according to coolant system temperature thereby keeping a constant clamping pressure on the hose. FUEL TANK A 50 gallon fuel tank will be provided and mounted at the left-hand cab step. The tank will be constructed of aluminum. DIESEL EXHAUST FLUID TANK A diesel exhaust fluid (DEF) tank will be provided and mounted on the left side, below the cab. The tank will be sized by the chassis manufacturer based on the engine provided. It will include an integrated heater unit that utilizes engine coolant to thaw the DEF in the event of freezing. FUEL PRIMING PUMP A Cummins automatic electronic fuel priming pump will be integrated as part of the engine. COOLER, CHASSIS FUEL A fuel cooler will be provided by the chassis manufacturer. TRANSMISSION An Allison, model 3000 EVS, electronic torque converting automatic transmission will be provided. To qualify for the EVS rating, the transmission will be filled with synthetic transmission fluid. Two (2) PTO openings will be located on left and right side of the converter housing (positions 8 o'clock and 4 o'clock). A transmission temperature gauge or warning light will be installed on cab instrument panel. TRANSMISSION SHIFT CONTROL A column mounted stalk shifter will be provided. It will electronically control the gear selection in either a manual or automatic mode. The transmission will be a five (5)-speed. Page 153 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 8 of 47 TRANSMISSION COOLER A transmission oil cooler will be provided in a tank of the radiator. DRIVELINE Drivelines will be a heavy duty metal tube equipped with universal joints properly sized for the application. A splined slip joint will be provided in each driveshaft. STEERING The steering system will be hydraulically driven. The steering column will have an adjustable tilt and telescope feature. BUMPER A one (1) piece bumper manufactured from 0.25" formed steel with a 0.38" bend radius will be provided. The bumper will be a minimum of 10.00" high with a 1.50" top and bottom flange, and will extend 19.00 " from the face of the cab. The bumper will have 45 degree corners. The bumper will be metal finished and painted job color. To provide adequate support strength, the bumper will be mounted directly to the front of the C channel frame. The frame will be a bolted modular extension frame constructed of 50,000 psi tensile steel. GRAVEL PAN A gravel pan, constructed of bright aluminum treadplate, will be furnished between the bumper and the cab face and front wheel wells. The pan will be properly supported from the underside to prevent flexing and vibration. CENTER HOSE TRAY A hose tray, constructed of aluminum, will be placed in the center of the bumper extension. The tray will have a capacity of 125' of 1.75" double jacket cotton-polyester hose. Black rubber grating will be provided at the bottom of the tray. Drain holes are also provided. Center Hose Tray Restraint There will be one (1) pair of hose tray restraint straps located over the center mounted tray. The restraints will be a pair of 2.00" wide black nylon straps with Velcro® fasteners provided. The strap(s) will be used to secure the hose in the tray. TOW HOOKS Two (2) chromed steel tow hooks will be installed under the bumper and attached to the front frame members. The tow hooks will be designed and positioned to allow up to a 6,000 lb straight horizontal pull in line with the centerline of the vehicle. The tow hooks will not be used for lifting of the apparatus. Page 154 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 9 of 47 SIGHT RODS Two (2) Bores, Model 848-211, lighted sight rods will be mounted to the outside corners of the front bumper extension. The rods will be polished stainless steel with amber lens and LED bulbs. HOOD The hood will be a three-piece Fiberglass construction. It will tilt forward and include splash panel and under hood insulation for sound abatement. CAB Type: Conventional (engine forward) Construction: Welded Steel and Fiberglass Accessories: - Tinted Glass in all Windows - Black Rubber Floormats - Dual Sun-Visors - Dome Light with Map Light - Fresh Air Heater and Defroster - Fiberglass Front End, Three (3) Piece Construction - Hood Mounted Chrome Grille - Long Life Halogen, Two Light System Headlights - Air suspension CAB INTERIOR, IHC, GRAY Gray Vinyl Upholstery CAB GRILLE - STATIONARY The cab grille will be a chrome plated high impact plastic with a vertical channel design, and will include chrome headlight bezels. The grille will be attached to the radiator core support structure and will not tilt with the hood. MIRRORS Mirrors with 14.10" x 7.55" flat rear view with integral convex mirrors will be provided on both sides of the cab. The mirror housings will have a bright finish with integral LED clearance lights. Both sides will be remote controlled with thermostatically controlled heated glass. Page 155 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 10 of 47 CAB ACCESS STEPS The cab steps will be provided by the chassis manufacturer. The steps will meet the requirements of NFPA 1900, 2024 edition, Section 12.6.1.2. No modifications of any type will be required by the apparatus manufacturer. STEP LIGHTS There will be four (4) white LED step lights provided. There will be one (1) light installed at each cab door, one (1) light per doorstep. In order to ensure exceptional illumination, each light will provide a minimum of 25 foot-candles (fc) covering an entire 15" x 15" square placed ten (10) inches below the light and a minimum of 1.5 fc covering an entire 30" x 30" square at the same ten (10) inch distance below the light. The lights will be activated when the adjacent door is opened. DAYTIME RUNNING LIGHTS The chassis will be provided with daytime running lights. AIR CONDITIONING An air conditioner will be provided that is integral with heater and defroster system. ENGINE COMPARTMENT LIGHTS Two (2) engine compartment lights will be installed under the engine hood, of which the switches are an integral part. CAB CONSOLE There will be a console located between the front seats with room for radio installation, the electrical and emergency switches and a siren.Auxiliary pump controls (if the truck is so equipped) will also be positioned on the console. The area for the siren, radio and electrical/ emergency switches will be located toward the front of the console, and the top/rear will have a storage tray for miscellaneous items or equipment. The console will be constructed of smooth aluminum and painted black. SEATING CAPACITY The seating capacity in the cab will be two (2). SEATING Seating inside the cab will consist of a high back air-suspension driver seat and a high back non- suspension officer seat. SEAT BELT WEB LENGTH The chassis seat belt web length as supplied by the commercial chassis manufacturer will be compliant to NFPA 11.1.3.2 and 11.1.3.3. Page 156 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 11 of 47 SEAT BELTS All seating positions in the cab and crew cab (if applicable) will have red seat belts. HELMET STORAGE PROVIDED BY FIRE DEPARTMENT NFPA 1900, 2024 edition, section 11.1.8.4.1 and CAN/ULC S515:2024 edition, section 5.2, requires a location for helmet storage be provided. There is no helmet storage on the apparatus as manufactured. The fire department will provide a location for storage of helmets. PORTABLE HAND LIGHTS PROVIDED BY FIRE DEPARTMENT The hand lights are not on the apparatus as manufactured. The fire department will provide and mount these hand lights. CAB INSTRUMENTS - Engine Temperature Gauge and Warning Buzzer - Engine Oil Pressure Gauge and Warning Buzzer - Speedometer with Odometer - Engine Tachometer - Engine Hourmeter - Fuel Level Gauge - DEF Level Gauge and Warning Lamp - Voltmeter: Low voltage red warning light and audible alarm - Air Brake Pressure Gauge - Air Restriction Indicator - Circuit Breakers: For overload protection of electric circuits - Ignition Switch: Keyless type EMERGENCY SWITCH PANEL An emergency switch panel will be provided in the cab. The switch panel will be located within reach of the driver. References within this proposal to a "switch in the cab" for zone specific options may be combined with other lighting controls. Page 157 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 12 of 47 "DO NOT MOVE APPARATUS" INDICATOR A flashing red indicator light (located in the driving compartment) will be illuminated automatically per the current edition of NFPA. The light will be labeled "Do Not Move Apparatus If Light Is On". The same circuit that activates the Do Not Move Apparatus indicator will not activate any alarm when the parking brake is released. OPEN DOOR INDICATOR LIGHT A red "open door" indicator light will be provided inside the cab, in clear view of the driver, to warn of an open compartment door. WIPER CONTROL Wiper control will include an intermittent feature and windshield washer controls. SPARE CIRCUIT There will be one (1) pair of wires, including a positive and a negative, installed on the apparatus. The wires will have the following features: • The positive wire will be connected directly to the battery power. • The negative wire will be connected to ground. • Wires will be capable of carrying 15 amps. • Power and ground will terminate in the console between the seats. • Termination will be with a 10-place bus bar with screws and removable cover. • Wires will be protected to meet the NFPA Automotive Fire Apparatus standard. Battery direct loads cannot be Load Managed. SPARE CIRCUIT There will be one (1) dual USB fast charge socket mounts installed on the apparatus. The wires will have the following features: • The positive wire will be connected directly to the battery power. • The negative wire will be connected to ground. • Wires will be capable of carrying 4.8 amps. • The USB socket mount will be Center console. • Termination will be a Blue Sea Systems, part number 1045, dual USB charger socket. • Wires will be protected to meet the NFPA Automotive Fire Apparatus standard. Battery direct loads cannot be Load Managed. VEHICLE DATA RECORDER There will be a vehicle data recorder (VDR) capable of reading and storing vehicle information provided. Page 158 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 13 of 47 The information stored on the VDR can be downloaded through a USB port mounted in a convenient location determined by cab model. A USB cable can be used to connect the VDR to a laptop to retrieve required information. The program to download the information from the VDR will be available to download on-line. The vehicle data recorder will be capable of recording the following data via hardwired and/or CAN inputs: • Vehicle Speed - MPH • Acceleration - MPH/sec • Deceleration - MPH/sec • Engine Speed - RPM • Engine Throttle Position - % of Full Throttle • ABS Event - On/Off • Seat Occupied Status - Yes/No by Position • Seat Belt Buckled Status - Yes/No by Position • Master Optical Warning Device Switch - On/Off • Time - 24 Hour Time • Date - Year/Month/Day Seat Belt Monitoring System A seat belt monitoring system (SBMS) will be provided. The SBMS will be capable of monitoring up to six (6) seating positions indicating the status of each seat position per the following: • Seat Occupied & Buckled = Green LED indicator illuminated • Seat Occupied & Unbuckled = Red LED indicator with audible alarm • No Occupant & Buckled = Red LED indicator with audible alarm • No Occupant & Unbuckled = No indicator and no alarm • FAULT = Blue LED indicator illuminated The SBMS will include an audible alarm that will warn that an unbuckled occupant condition exists and the parking brake is released, or the transmission is not in park. RADIO ANTENNA MOUNT There will be two (2) standard 1.125", 18 thread antenna-mounting base(s) installed on the cab roof with high efficiency, low loss, coaxial cable(s) routed to the console. A weatherproof cap will be installed on the mount. Page 159 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 14 of 47 VEHICLE CAMERA SYSTEM There will be a color vehicle camera system provided with the following: • One (1) Analog High Definition (AHD) white camera located at the rear of the apparatus, pointing rearward, displayed automatically with the vehicle in reverse. The camera image will be displayed on a 7.00" High Definition (HD) display located centered overhead between the sun visors. The display will include manual camera activation capability and audio from the active camera. The following components will be included: • One (1) HD700136DC, display • One (1) 1080p AHD rear camera • All necessary cables Camera Switcher A camera switcher is not required. VEHICLE CAMERA GUARD There will be one (1) aluminum treadplate guard(s) fastened over the vehicle camera(s) located rear. ELECTRICAL All 12-volt electrical equipment installed by the apparatus manufacturer will conform to modern automotive practices. All wiring will be high temperature crosslink type. Wiring will be run in loom or conduit where exposed and have grommets where wire passes through sheet metal. Automatic reset circuit breakers will be provided which conform to SAE Standards. Wiring will be color, function and number coded. Function and number codes will be continuously imprinted on all wiring harness conductors at 2.00" intervals. Exterior exposed wire connectors will be positive locking, and environmentally sealed to withstand elements such as temperature extremes, moisture and automotive fluids. Electrical wiring and equipment will be installed utilizing the following guidelines: (1) All holes made in the roof will be caulked with silicon. Rope caulk is not acceptable. Large fender washers, liberally caulked, will be used when fastening equipment to the underside of the cab roof. (2) Any electrical component that is installed in an exposed area will be mounted in a manner that will not allow moisture to accumulate in it. Exposed area will be defined as any location outside of the cab or body. (3) Electrical components designed to be removed for maintenance will not be fastened with nuts and bolts. Metal screws will be used in mounting these devices. Also a coil of wire will be provided behind the appliance to allow them to be pulled away from mounting area for inspection and service work. (4) Corrosion preventative compound will be applied to all terminal plugs located outside of the cab or body. All non-waterproof connections will require this compound in the plug to prevent corrosion and for easy separation (of the plug). Page 160 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 15 of 47 (5) All lights that have their sockets in a weather exposed area will have corrosion preventative compound added to the socket terminal area. (6) All electrical terminals in exposed areas will have silicon applied completely over the metal portion of the terminal. All emergency light switches will be mounted on a separate panel installed in the cab. A master warning light switch and individual switches to be provided to allow pre-selection of emergency lights. The light switches will be "rocker" type with an internal indicator light to show when switch is energized. All switches will be properly identified and mounted in a removable panel for ease in servicing. Identification of the switches will be done by either printing or etching on the switch panel. The switches and identification will be illuminated. All lights and reflectors, required to comply with Federal Motor Vehicle Safety Standard #108, will be furnished. Rear identification lights will be recessed mounted for protection. Lights and wiring mounted in the rear bulkheads will be protected from damage by installing a false bulkhead inside the rear compartments. An operational test will be conducted to ensure that any equipment that is permanently attached to the electrical system is properly connected and in working order. The results of the tests will be recorded and provided to the purchaser at time of delivery. BATTERY SYSTEM A single starting battery system will be provided consisting of three (3) 12 volt, 660 CCA, maintenance- free, batteries. The batteries system will have a total of 1980 CCA with a minimum reserve capacity of 540 minutes. BATTERY LOCATION - BODY COMPARTMENT The batteries will be relocated by the apparatus manufacturer. They will be installed in the front right body compartment. The batteries will be placed in a stainless steel tray with hold-down mechanisms to keep the batteries in position. A latched cover constructed from bright aluminum treadplate will be provided to protect the batteries and prevent other equipment from contacting them. No other electrical components are to be installed in this same compartment due to potential explosive fumes from the batteries. MASTER BATTERY SWITCH A master battery switch, to activate the battery system, will be provided inside the cab within easy reach of the driver. The master battery disconnect switch will be wired between the starter solenoid and the remainder of the electrical loads on the apparatus. A green "battery on" indicator light, visible from the driver's position, will be provided. Page 161 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 16 of 47 BATTERY CHARGER There will be a Kussmaul™, Chief Series Smart Charger 4012, product code 091-266-12-40, 40 amp battery charger with build-in touch screen display provided. The battery charger will be wired to the AC shoreline inlet through a junction box located near the battery charger. The battery charger will be located in the left front body compartment mounted on the back wall as high as practical towards the left side. REMOTE CONTROL PANEL - BATTERY CHARGER There will be a Kussmaul™, Model 091-94-12 universal display panel included. It will be wired directly to the chassis batteries. The battery charger indicator will be located in the driver's step area. AUTO EJECT FOR SHORELINE There will be one (1) Kussmaul™, Model 091-55-20-120, 20 amp 120 volt AC shoreline inlet(s) provided to operate the dedicated 120 volt AC circuits on the apparatus. The shoreline inlet(s) will include red weatherproof flip up cover(s). There will be a release solenoid wired to the vehicle's starter to eject the AC connector when the engine is starting. The shoreline(s) will be connected to the battery charger. There will be a mating connector body supplied with the loose equipment. There will be a label installed near the inlet(s) that state the following: • Line Voltage • Current Ratting (amps) • Phase • Frequency The shoreline receptacle will be located on the driver side of pump panel. ALTERNATOR The alternator will be a 12V, 325 Amp, Leece Neville pad mount alternator. ELECTRONIC LOAD MANAGEMENT Included with the apparatus manufacturer's electrical system will be a programmable load management system. Page 162 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 17 of 47 This system will monitor the vehicle's 12-volt electrical system, and automatically reduce the electrical load in the event of a low voltage condition and by doing so, ensures the integrity of the electrical system. EXTERIOR LIGHTING Exterior lighting will meet or exceed Federal Department of Transportation, Federal Motor Vehicle Safety Standards and National Fire Protection Association requirements in effect at time of proposal. Front headlights will be halogen type and comply to all FMVSS requirements. Five (5) LED clearance and marker lights will be installed across the leading edge of the cab. TURN SIGNALS, FRONT Halogen front turn signals will be provided. Side LED turn signals which include LED side marker lights will be mounted on the fender. REAR CLEARANCE/MARKER/ID LIGHTING There will be a three (3) LED light bar used as identification lights located at the rear of the apparatus per the following: • As close as practical to the vertical centerline • Centers spaced not less than 6.00" or more than 12.00"apart • Red in color • All at the same height There will be two (2) Truck-Lite®, Model 33050R, LED lights installed at the rear of the apparatus used as clearance lights located at the rear of the apparatus per the following: • To indicate the overall width of the vehicle • One (1) each side of the vertical centerline • As near the top as practical • Red in color • To be visible from the rear • All at the same height There will be two (2) Truck-Lite, Model 33050R, LED lights installed on the side of the apparatus used as marker lights located as close to the rear as practical per the following: • To indicate the overall length of the vehicle • One (1) each side of the vertical centerline • As near the top as practical • Red in color • To be visible from the side • All at the same height Page 163 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 18 of 47 Two (2) red reflectors located on the rear of the truck facing to the rear. One (1) each side, as far to the outside as practical, at a minimum of 15.00", but no more than 60.00", above the ground. Two (2) red reflectors located on the side of the truck facing to the side. One (1) each side, as far to the rear as practical, at a minimum of 15.00", but no more than 60.00", above the ground. Per FMVSS 108 and CMVSS 108 requirements. REAR FMVSS LIGHTING The rear stop/tail and directional lighting included in the rear tail light housing will include the following: • Two (2) Whelen®, Model M62BTT, 4.30" high x 6.70" wide x 1.40" deep brake/tail lights with red LEDs. • Two (2) Whelen, Model M62T, 4.30" high x 6.70" wide x 1.40" deep directional lights with amber LEDs. The lights will be provided with lens color(s) to be clear. There will be two (2) Whelen Model M62BU, LED backup lights provided in the tail light housing. LICENSE PLATE BRACKET One (1) license plate bracket constructed of stainless steel will be provided at the rear of the apparatus. One (1) white LED light with chrome housing will be provided to illuminate the license plate. A stainless steel light shield will be provided over the light that will direct illumination downward, preventing white light to the rear. LIGHTING BEZEL There will be two (2) Whelen, Model M6FCV4P, four (4) place chromed ABS housings with Pierce logos provided for the rear M6 series stop/tail, directional, back up, scene lights or warning lights. BACK-UP ALARM A PRECO, Model 1040, solid-state electronic audible back-up alarm that actuates when the truck is shifted into reverse will be provided. The device will sound at 60 pulses per minute and automatically adjust its volume to maintain a minimum ten (10) dBA above surrounding environmental noise levels. WARNING LIGHT FLASH PATTERN The flash pattern of all the exterior warning lights will be set to meet the certified California, Title XIII flash pattern by either the light manufacturer's default flash pattern or by a conversion change to the certified flash pattern. CAB PERIMETER SCENE LIGHTS There will be two (2) Truck-Lite, Model 6060C, white LED lights with grommets provided, one (1) for each cab door. These lights will be activated automatically when the battery switch is on and the exit doors are opened or by the same means as the body perimeter scene lights. Page 164 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 19 of 47 PUMP HOUSE PERIMETER LIGHTS There will be two (2) Amdor, Model AY-LB-12HW020, 350 lumens each, 20.00" LED weatherproof strip lights with brackets provided under the pump panel running boards, one (1) each side. If the combination of options in the vehicle does not permit clearance for a 20.00" light, a 12.00" version of the Amdor light will be installed. The lights will be controlled by the same means as the body perimeter lights. BODY PERIMETER SCENE LIGHTS There will be two (2) Truck-Lite, Model 6060C, white LED lights with grommets provided under at the rear step area of the body, one (1) each side shining to the rear. The perimeter scene lights will be activated when the parking brake is applied. STEP LIGHTS Four (4) white LED step lights will be provided. One (1) step light will be provided on each side, on the front compartment face and two (2) step lights at the rear to illuminate the tailboard. In order to ensure exceptional illumination, each light will provide a minimum of 25 foot-candles (fc) covering an entire 15.00" x 15.00" square placed 10.00" below the light and a minimum of 1.5 fc covering an entire 30.00" x 30.00" square at the same 10.00" distance below the light. These step lights will be actuated with the pump panel light switch. All other steps on the apparatus will be illuminated per the current edition of applicable NFPA standards. REAR WORK/SCENE LIGHT(S) - PAIR There will be one (1) pair of Whelen, Model PEL*C, 2.25" high x 7.88" wide x 1.63" deep LED scene light(s) with 45 degree chrome housing installed at the rear of the apparatus. There will be one (1) light each side on the rear of the apparatus. A control for the lights selected above will be the following: a switch at the driver's side switch panel. These pair(s) of light(s) may be load managed when the parking brake is applied. 12 VOLT LIGHTING There will be one (1) Whelen®, Model P*H2*, 17,750 lumens light(s) with white LEDs and a combination of flood and spot optics, mounted on a special bracket painted exterior cab roof color, provided on the front of the cab roof, centered. The painted parts of this light assembly to be white. The scene light(s) will be activated by a switch in a center console switch panel between the driver and officer. Page 165 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 20 of 47 The light(s) may be load managed when the parking brake is applied. 12 VOLT LIGHTING There will be two (2) Whelen® PCPSM1*, 10,444 lumens 12 volt DC surface mount light(s) installed on the body of the apparatus located, passenger side front and rear upper body corners. The light(s) will include black housing(s) with a chrome cover. The light(s) will be controlled by a switch in a center console switch panel between the driver and officer. The light(s) may be load managed when the parking brake is applied. 12 VOLT LIGHTING There will be two (2) Whelen® Model PCPSM1*, 10,444 lumens 12 volt DC surface mount light(s) installed on the body of the apparatus located, drivers side front and rear upper body corners. The light(s) will include black housing(s) with a chrome cover. The light(s) will be controlled by a switch at the driver's side switch panel. The light(s) may be load managed when the parking brake is applied. HOSE BED LIGHTS There will be white 12 volt DC LED light strips with stainless steel protective cover, provided to light the hose bed area. Hose Bed lights will meet the photometric levels listed in the current edition of applicable NFPA standards for Hose Bed lighting requirements. • Light strip(s) will be installed along the upper edge of the left side of the hose bed. • Light strip(s) will be installed along the upper edge of the right side of the hose bed. The lights will be activated by a cup switch at the rear of the apparatus no more than 72.00" from the ground. REAR SCENE LIGHT(S) There will be two (2) Whelen®, Model M6ZC, LED scene light(s) with chrome flange(s) installed at the rear of the apparatus, one (1) each side high on rear body bulkhead. The light(s) will be controlled by a switch at the driver's side switch panel. The light(s) may be load managed when the parking brake is applied. WALKING SURFACE LIGHT There will be Model FRP, 4.00" round black 12 volt DC LED floodlight(s) with bolt mount provided to illuminate the entire designated walking surface on top of the body. The light(s) will be activated when the body step lights are on. Page 166 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 21 of 47 WATER TANK The tank will have a minimum capacity of 2100 U.S. gallons built by United Plastics Fabricating, Inc. The tank will be of a specified configuration and designed to be completely independent of the compartment and/or fender modules. When placed on the chassis, the tank will meet or exceed all federal DOT regulations regarding weight distribution, axle loading and horizontal and vertical center of gravity locations. The tank will incorporate a manual fill tower with a 6.00" combination vent/overflow pipe. The fill tower will be constructed of polypropylene and will be large enough to provide filling by means of a conventional 2.50" hose nozzle. The tower will be located near the center of the tank to minimize water surge during vehicle operation. The tower will have a removable polypropylene screen and a polypropylene hinged cover. The vent/overflow pipe will run through the tank and exit through the floor of the tank behind the rear axle. The sides of the tank will be painted to match the remainder of the unit. Each side of the tank will include equipment mounting tracks and a panel for mounting light or graphics. The right side tank tee will be raised 4.00" to provide clearance for option defined elsewhere in this proposal. The rear of the tank will provide provision for two (2) tank fill ports with a Fire Programs bolt pattern, a 10.00" square dump valve, and mounting an access ladder on the left side. The tank and hose bed (if provided) will be removable as a unit and will be a separate component from the body compartmentation. WATER TANK RESTRAINT A heavy-duty water tank restraint will be provided to keep the water tank in position. TOP OF TANK, ACCESS LADDER An access ladder constructed of aluminum tubing will provided for access to the hosebed and/or tank dome. The ladder will have a flexible mount attached to the tailboard. The ladder will be located on the left side of the truck at the rear. TANK OVERFLOW/VENT A 6.00" tube will be installed through the shell of the tank. This tube will function as an overflow to discharge water to the ground once the tank is filled to capacity. It will also function as a vent to allow air to enter the tank when water is being dumped or pumped from the tank. The tube will be positioned to drain at the bottom of the truck near the center, behind the rear axle. REAR TANK FILL A 2.50" gated external tank fill will be installed and properly labeled at the rear of the water tank, located on theright side. Piping, for the fill, will be routed through the rear wall of the tank and include a flow deflector to break up the stream of water entering the water tank. Page 167 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 22 of 47 A 2.50" full flow ball valve with 2.50" piping and a 2.50" (F)NST chrome swivel will be located at the inlet. A 2.50" chrome plated 30 degree elbow and plug with VLH automatic pressure relieving thread technology will be provided for the tank fill. EXTENSION BRACKET In order to accommodate the length of the portable tank rack, a reinforced extension bracket constructed of aluminum treadplate will be provided on the body. PORTABLE TANK RACK A portable tank rack constructed of stainless steel tubing will be installed on the left side of the truck on top of the catwalk. The rack will be hinged to allow the entire rack to fold down to a position adjacent to the side of the body where two (2) people can easily remove the tank. Two (2) heavy-duty latches will be installed, one (1) on the front and one (1) on the rear, to lock the rack in the stored position. The rack will be designed to carry a 2100 gallon aluminum framed Fol-Da-Tank (w/closed dimensions of 135" x 9" x 30") Fol-Da-Tank brand portable tank. When the rack is in the lowered position, it will activate the "Do Not Move Apparatus" light in the cab. The rack will have a covering constructed of bright finish aluminum treadplate . REAR TANK DUMP VALVE One (1) 10.00" stainless steel Newton Quick Dump will be installed at the rear of the tank. The valve will be operated manually by a lever control located on top of the valve. A 180 degree, Newton 6012SW-34 swivel dump chute will be provided. The chute will include a Newton 4036-34 telescopic extension to allow the chute to extend past the body side for dumping. The water tank design will include additional support for this chute. HOSE BED Hose bed side sheets constructed from smooth polypropylene will be provided around the perimeter of the top of the tank. These side sheets will be painted to match the body. Polypropylene hose bed grating will be installed on a top section of the water tank. This area can be utilized for hose or equipment storage. The area not covered by grating will have a traction material applied to provide a safe walking surface. HOSE BED HOSE RESTRAINT The hose in the hose bed will be restrained by a two (2) pairs of black nylon Velcro® straps at the top of the hose bed. One (1) pair of straps will be approximately one third of the distance from the front of the hose bed and one (1) pair of straps will be approximately one third of the distance from the rear of the hose bed. Page 168 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 23 of 47 A heavy duty 2" black nylon webbing will be installed at the rear of the hose bed and wrap over the top of the hose bed with 2.00" cam buckle at the top. At the bottom of the webbing, 2.00" cam buckle will be provided. RUNNING BOARDS Running boards will be fabricated of 0.125" bright aluminum treadplate. Each running board will be supported by a welded 2.00" square tubing and channel assembly, which will be bolted to the pump compartment substructure. Running boards will be 12.75" deep and spaced 0.50" away from the pump panel. A splash guard will be provided above the running board treadplate. TAILBOARD A tailboard approximately 16.00" deep and covered with bright aluminum treadplate will be provided at the rear of the truck. TOW EYES There will be a total of two (2) painted tow eyes provided and mounted directly to the chassis frame rails at the rear of the apparatus. The inner and outer edges of the tow eyes will have a radius. COMPARTMENTATION Body and compartments will be fabricated of .125", 5052-H32 aluminum. Side compartments will be an integral assembly with the rear fenders. Circular fender liners will be provided for prevention of rust pockets and ease of maintenance. Compartment flooring will be of the sweep out design with the floor higher than the compartment door lip. Drip protection will be provided above the doors. All screws and bolts which protrude into a compartment will have acorn nuts on the ends to prevent injury. BODY SUPPORT SYSTEM Due to the loading requirements of this tanker, a method of body and compartment support suitable for the intended load will be provided. The backbone of the support system will be the chassis frame rails which is the strongest component of the chassis and is designed for sustaining maximum loads. AGGRESSIVE WALKING SURFACE All exterior surfaces designated as stepping, standing, and walking areas will comply with the required average slip resistance of the current NFPA standards. Page 169 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 24 of 47 LEFT SIDE COMPARTMENTATION A lap door compartment in the lower area, ahead of the rear wheels will be provided. The interior dimensions will be 53.50" wide x 27.00" high x 24.50" deep. The depth of the compartment will be calculated with the compartment door closed. The clear door opening of the compartment will be 51.25" wide x 31.00" high. Closing of the door will not require releasing, unlocking, or unlatching any mechanism and will easily be accomplished with one hand. A positive door holder will be furnished with this compartment. A lap door compartment in the lower area, behind the rear wheels will be provided. The interior dimensions of this compartment will be 21.50" wide x 27.00" high x 24.50" deep. The depth of the compartment will be calculated with the compartment door closed. The clear door opening of this compartment will be 19.25" wide x 31.00" high. Closing of the door will not require releasing, unlocking, or unlatching any mechanism and will easily be accomplished with one hand. A positive door holder will be furnished with this compartment. RIGHT SIDE COMPARTMENTATION A lap door compartment in the lower area, ahead of the rear wheels will be provided. The interior dimensions will be 53.50" wide x 27.00" high x 24.50" deep. The depth of the compartment will be calculated with the compartment door closed. The clear door opening of the compartment will be 51.25" wide x 31.00" high. Closing of the door will not require releasing, unlocking, or unlatching any mechanism and will easily be accomplished with one hand. A positive door holder will be furnished with this compartment. A lap door compartment in the lower area, behind the rear wheels will be provided. The interior dimensions of this compartment will be 21.50" wide x 27.00" high x 24.50" deep. The depth of the compartment will be calculated with the compartment door closed. The clear door opening of this compartment will be 19.25" wide x 31.00" high. Closing of the door will not require releasing, unlocking, or unlatching any mechanism and will easily be accomplished with one hand. A positive door holder will be furnished with this compartment. DOORS, SIDE COMPARTMENT All hinged compartment doors will be lap style with double panel construction and will be a minimum of 1.50" thick.To provide additional door strength, a "C" section reinforcement will be installed between the outer and interior panels. Doors will be provided with a closed cell rubber gasket around the surface that laps onto the body. A second heavy-duty automotive rubber molding with a hollow core will be installed on the door framing that seals onto the interior panel, to ensure a weather resisting compartment. All compartment doors will have polished stainless steel continuous hinge with a pin diameter of .1875", that is bolted or screwed on with stainless steel fasteners. A strip of dielectric isolation tape will be provided between the hinge and door jamb. All door lock mechanisms will be fully enclosed within the door panels to prevent fouling of the lock in the event equipment inside shifts into the lock area. Page 170 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 25 of 47 Doors will be latched with recessed, polished stainless steel "D" ring handles and Eberhard 106 locks. To prevent corrosion caused by dissimilar metals, compartment door handles will not be attached to outer door panel with screws. A rubber gasket will be provided between the "D" ring handle and the door. COMPARTMENT LIGHTING There will be four (4) compartments with LED compartment light strips. There will be three (3) pairs of lights required - one pair in each forward compartment and a single light in each rear compartment. Each strip will be centered vertically along the door framing. All body compartments with roll-up doors will have these strip lights. Any remaining compartments will include 6.00" diameter Truck-Lite, Model: 79384 light in each enclosed compartment. Each light will have a number 1076 one filament, two wire bulb. Opening the compartment door will automatically turn the compartment lighting on. MOUNTING TRACKS There will be four (4) sets of tracks for mounting shelf(s) in LS1, LS2, RS1 and RS2 . These tracks will be installed vertically to support the adjustable shelf(s), and will be full height of the compartment. The tracks will be unpainted with a natural finish. ADJUSTABLE SHELVES There will be four (4) shelves with a capacity of 215 lb provided. The shelf construction will consist of .18" aluminum with 2.00" sides. Each shelf will be painted to match the compartment interior. Each shelf will be infinitely adjustable by means of a threaded fastener, which slides in a track. The shelves will be held in place by .12" thick stamped plated brackets and bolts. The location will be in RS1 centered between the floor and the ceiling, in RS2 centered between the floor and the ceiling, in LS1 centered between the floor and ceiling and in LS2 centered between the floor and ceiling . BODY FENDER CROWNS Stainless steel fender crowns will be provided around the rear wheel openings. A rubber welting will be provided between the body and the crown to seal the seam and restrict moisture from entering. A dielectric barrier will be provided between the fender crown fasteners (screws) and the fender sheet metal to prevent corrosion. HARD SUCTION HOSE Hard suction hose will not be required. Page 171 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 26 of 47 HOSE TROUGHS A total of two (2) trough(s) for hard suction hose will be installed on the on the right side of the tank. Troughs will be constructed of aluminum, painted job color and will have a nylon retaining strap at the rear. A Nylatron or similar material will be provided on the bottom of the trough to aid in the removal and reinstallation of the hose. Hose troughs will be adjustable up and down. HANDRAILS The handrails will be 1.25" diameter knurled aluminum to provide a positive gripping surface. Chrome plated end stanchions will support the handrail. Plastic gaskets will be used between end stanchions and any painted surfaces. Drain holes will be provided in the bottom of all vertically mounted handrails. Handrails will be provided to meet current edition of applicable NFPA standards. The handrails will be installed as noted on the sales drawing. LADDER BRACKETS The ladders will be installed on the right side of the tank, on the catwalk, in lined brackets and held in place by chrome plated, quarter-turn spring loaded clamps. The clamps will be such that when the roof ladder is removed, the clamps can be moved a half-turn to hold the extension ladder in place. The ladder brackets will be adjustable up and down. The ladders to be carried on these brackets are a 14' Duo-Safety 775-A roof and a 24' Duo-Safety 900- A, two (2) - section extension. STEPS - DELUGE ACCESS A pair of folding steps will be provided on the right side front body bulkhead. The steps will be bright finished, non-skid with a luminescent tread coating, that is rechargeable from any light source and can hold a charge for up to 24 hours,. Each step will incorporate an LED light to illuminate the stepping surface. The steps can be used as a hand hold with two openings wide enough for a gloved hand. An additional step constructed from aluminum treadplate will be installed on the right side of the cargo compartment above the pump to provide access to the deluge riser. This step will also be illuminated with an LED light. STEP, ADDITIONAL One (1) additional folding step additional folding step will be provided one (1) on the left side front bulkhead. The step will be bright finished, non-skid with a luminescent tread coating, that is rechargeable from any light source and can hold a charge for up to 24 hours,. Each step will incorporate an LED light to illuminate the stepping surface. The step can be used as a hand hold with two openings wide enough for a gloved hand. Page 172 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 27 of 47 PUMP COMPARTMENT The pump compartment will be separate from the hose body and compartments so that each may flex independently of the other. It will be a fabricated assembly of steel tubing, angles and channels which supports both the fire pump and the side running boards. The pump compartment will be mounted on the chassis frame rails with rubber biscuits in a four point pattern to allow for chassis frame twist. Pump compartment, pump, plumbing and gauge panels will be removable from the chassis in a single assembly. PUMP MOUNTING Pump will be mounted to a substructure which will be mounted to the chassis frame rail using rubber isolators. The mounting will allow chassis frame rails to flex independently without damage to the fire pump. PUMP CONTROL PANELS (SIDE CONTROL) All pump controls and gauges will be located at the left side of the apparatus and properly marked. The pump panel on the right side will be removable with lift and turn type fasteners. The left side will be fastened with screws. The control panels will be 34.00" wide. The gauge and control panels will be two (2) separate panels for ease of maintenance. Polished stainless steel trim collars will be installed around all inlets and outlets. All push/pull valve controls will have 1/4 turn locking control rods with polished chrome plated zinc tee handles. Guides for the push/pull control rods will be chrome plated zinc castings securely mounted to the pump panel. Push/pull valve controls will be capable of locking in any position. The control rods will pull straight out of the panel and will be equipped with universal joints to eliminate binding. All line pressure gauges will be mounted in individual chrome plated castings with the identification tag recessed in the casting below the gauge. All remaining identification tags will be mounted on the pump panel in chrome plated bezels. Mounting of the castings and identification bezels will be done with a threaded peg cast on the back side of the bezel or screws. Page 173 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 28 of 47 PUMP Pump will be a Waterous CXPA, 1250 gpm, single (1) stage, power take off (PTO) driven midship mounted centrifugal type. Pump will be the class "A" type. Pump will deliver the percentage of rated discharge at pressures indicated below: • 100 percent of rated capacity at 150 psi net pump pressure. • 70 percent of rated capacity at 200 psi net pump pressure. • 50 percent of rated capacity at 250 psi net pump pressure. Pump casting will be a two (2) piece, vertically split design and will be constructed of high tensile, close grain gray iron. Impeller shaft will be stainless steel, heat treated, accurately ground to size, and polished under the shaft seal. It will be supported by oil lubricated ball bearings. Bearings will be protected from water and sediment by suitable stuffing boxes, flinger rings, and oil seals. MECHANICAL SEAL ON PUMP Pump will be equipped with a self-adjusting, maintenance-free, mechanical shaft seal. The mechanical seal will consist of a flat, highly polished, spring fed carbon ring that rotates with the impeller shaft. The carbon ring will press against a highly polished stainless steel stationary ring that is sealed within the pump body. In addition, a throttling ring will be pressed into the steel chamber cover, providing a very small clearance around the rotating shaft in the event of a mechanical seal failure. The pump performance will not deteriorate, nor will the pump lose prime, while drafting if the seal fails during pump operation. Wear rings will be bronze and easily replaceable to restore original pump efficiency and eliminate the need to replace the entire pump casing due to wear. PUMP TRANSMISSION The pump transmission will be made of light weight aluminum casing. Power transfer to pump will be through a pressure lubricated, Morse HY-VO drive chain. Drive shafts will be a minimum of 1.50" diameter hardened and ground alloy steel. All shafts will be ball bearing supported. The case will be designed as to eliminate the need for water cooling. The water pump will be driven by a special heavy duty ten (10)-bolt hot shift PTO. It will be located on the left side of the chassis transmission. This PTO will be designed specifically for the torque required to drive a 1250 gpm or larger water pump. Page 174 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 29 of 47 PUMPING MODE An interlock system will be provided to ensure that the pump drive system components are properly engaged so that the apparatus can be safely operated. The interlock system will be designed to allow stationary pumping and the truck to be in motion while pumping. A digital pump pressure gauge will be supplied in the cab. PUMP SHIFT A pump shift will be provided within easy reach of the driver for engagement of the PTO driven pump. The shift will include the indicator lights as mandated by NFPA. The pump shift control will be illuminated to meet NFPA requirements. AUXILIARY COOLING SYSTEM A supplementary heat exchange cooling system will be provided to allow the use of water from the discharge side of the pump for cooling the engine water. The heat exchanger will be a separate unit. It will be installed in the pump or engine compartment with the control located on the pump operator's control panel. The exchanger will be plumbed to the master drain valve. INTAKE RELIEF VALVE - PUMP One (1) Elkhart Style 40 relief valve(s) will be installed on the suction side of the pump preset at 125 psig. The relief valve(s) will have a working range of 75 psi to 250 psi. The outlet will terminate below the frame rails with a 2.50" National Standard hose thread adapter and will have a "do not cap" warning tag. The relief valve pressure control will be located behind the right side pump panel with a stainless steel access door. PRESSURE CONTROLLER A Pierce Pump Boss Model PBA300 pressure governor will be provided. A pressure transducer will be installed in the water discharge manifold on the pump. The display panel will be located at the pump operator's panel. PRIMING PUMP The priming pump will be a Trident Emergency Products compressed air powered, high efficiency, multistage venturi based AirPrime System, conforming to standards outlined in the current edition of applicable NFPA standards. All wetted metallic parts of the priming system are to be of brass and stainless steel construction. One (1) priming control will open the priming valve and start the pump primer. Page 175 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 30 of 47 PUMP MANUALS There will be a total of two (2) pump manuals provided by the pump manufacturer and furnished with the apparatus. The manuals will be provided by the pump manufacturer in the form of two (2) electronic copies. Each manual will cover pump operation, maintenance, and parts. PLUMBING, STAINLESS STEEL AND HOSE All inlet and outlet lines will be plumbed with either stainless steel pipe, flexible polypropylene tubing or synthetic rubber hose reinforced with hi-tensile polyester braid. All hose's will be equipped with brass or stainless steel couplings. All stainless steel hard plumbing will be a minimum of a schedule 10 wall thickness. Where vibration or chassis flexing may damage or loosen piping or where a coupling is required for servicing, the piping will be equipped with victaulic or rubber couplings. Plumbing manifold bodies will be ductile cast iron or stainless steel. All piping lines are to be drained through a master drain valve or will be equipped with individual drain valves. All drain lines will be extended with a hose to drain below the chassis frame. All water carrying gauge lines will be of flexible polypropylene tubing. All piping, hose and fittings will have a minimum of a 500 PSI hydrodynamic pressure rating. FOAM SYSTEM PLUMBING All piping that is in contact with the foam concentrate or foam/water solution will be stainless steel. The fittings will be stainless steel or brass. Cast iron pump manifolds will be allowed. MAIN PUMP INLETS A 6.00" pump manifold inlet will be provided on each side of the vehicle. The suction inlets will include removable die cast zinc screens that are designed to provide cathodic protection for the pump, thus reducing corrosion in the pump. MAIN PUMP INLET CAP The main pump inlets will have National Standard Threads with a long handle chrome cap. The cap will be the Pierce VLH, which incorporates an exclusive thread design to automatically relieve stored pressure in the line when disconnected. VALVES All ball valves will be Akron® Brass. The Akron valves will be the 8000 series heavy-duty style with a stainless steel ball and a simple two-seat design. No lubrication or regular maintenance is required on the valve. Valves will have a ten (10) year warranty. Inlet valve location will be outside the pump panel. Page 176 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 31 of 47 INLET CONTROL The side auxiliary inlet(s) will incorporate a quarter-turn ball valve with the control located at the inlet valve. The valve operating mechanism will indicate the position of the valve. LEFT SIDE INLET There will be one (1) auxiliary inlet with a 2.50" valve at the left side pump panel, terminating with a 2.50" (F) National Standard hose thread adapter. The auxiliary inlet will be provided with a strainer, chrome swivel and plug. INLET BLEEDER VALVE A 0.75" bleeder valve will be provided for each side gated inlet. The valves will be located behind the panel with a "T" swing style handle control extended to the outside of the panel. The handles will be chrome plated and provide a visual indication of valve position. The swing handle will provide an ergonomic position for operating the valve without twisting the wrist and provides excellent leverage. The water discharged by the bleeders will be routed below the chassis frame rails. TANK TO PUMP The booster tank will be connected to the intake side of the pump with heavy duty 4.00" piping and a quarter turn 3.00" valve with the control remotely located at the operator's panel. A rubber coupling will be included in this line to prevent damage from vibration or chassis flexing. A check valve will be provided in the tank to pump supply line to prevent the possibility of "back filling" the water tank. TANK REFILL A 2.00" combination tank refill and pump bypass line will be provided using a quarter-turn full flow ball valve, controlled from the pump operator's panel. DISCHARGE OUTLET CONTROLS The discharge outlets will incorporate a quarter-turn ball valve with the control located at the pump operator's panel. The valve operating mechanism will indicate the position of the valve. If a handwheel control valve is used, the control will be a minimum of a 3.9" diameter stainless steel handwheel with a dial position indicator built in to the center of the handwheel. Any 3.00 inch or larger discharge valve will be a slow-operating valve in accordance with NFPA 16.7.5.3. LEFT SIDE DISCHARGE OUTLETS There will be Two (2) discharge outlets with a 2.50" valve on the left side of the apparatus, terminating with a 2.50" (M) National Standard hose thread adapter. Page 177 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 32 of 47 LEFT SIDE OUTLET ELBOWS The 2.50" discharge outlets located on the left side pump panel will be furnished with a 2.50" (F) National Standard hose thread x 2.50" (M) National Standard hose thread, chrome plated, 45 degree elbow. The elbow will be Pierce VLH, which incorporates an exclusive thread design to automatically relieve stored pressure in the line when disconnected. RIGHT SIDE DISCHARGE OUTLETS There will be One (1) discharge outlet with a 2.50" valve on the right side of the apparatus, terminating with a 2.50" (M) National Standard hose thread adapter. RIGHT SIDE OUTLET ELBOWS The 2.50" discharge outlets located on the right side pump panel will be furnished with a 2.50" (F) National Standard hose thread x 2.50" (M) National Standard hose thread, chrome plated, 45 degree elbow. The elbow will be Pierce VLH, which incorporates an exclusive thread design to automatically relieve stored pressure in the line when disconnected. FRONT DISCHARGE OUTLET There will be one (1) 1.50" discharge outlet piped to the front of the apparatus and located in the center bumper tray. Plumbing will consist of 2.00" piping and flexible hose with a 2.00" ball valve with control at the pump operator's panel. A fabricated weldment made of stainless steel pipe will be used in the plumbing where appropriate. The piping will terminate with a 1.50" NST with 90 degree stainless steel swivel. There will be Class 1 quarter turn round handle drains provided at all low points of the piping. REAR DISCHARGE OUTLET There will be one (1) discharge outlet piped to the rear of the body on the right side, installed so proper clearance is provided for spanner wrenches or adapters. Plumbing will consist of 2.50" piping along with a 2.50" full flow ball valve with the control from the pump operator's panel. REAR OUTLET ELBOWS The 2.50" discharge outlets located at the rear of the apparatus will be furnished with a 2.50" (F) National Standard hose thread x 2.50" (M) National Standard hose thread, chrome plated, 45 degree elbow. The elbow will be Pierce VLH, which incorporates an exclusive thread design to automatically relieve stored pressure in the line when disconnected. DISCHARGE CAPS/ INLET PLUGS Chrome plated, rocker lug, caps with chain will be furnished for all discharge outlets 1.00" thru 3.00" in size, besides the pre-connected hose outlets. Page 178 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 33 of 47 Chrome plated, rocker lug, plugs with chain will be furnished for all auxiliary inlets 1.00" thru 3.00" in size. The caps and plugs will incorporate a thread design to automatically relieve stored pressure in the line when disconnected. OUTLET BLEEDER VALVE A 0.75" bleeder valve will be provided for each outlet 1.50" or larger. Automatic drain valves are acceptable with some outlets if deemed appropriate with the application. The valves will be located behind the panel with a T swing style handle control extended to the outside of the side pump panel. The handles will be chrome plated and provide a visual indication of valve position. The T swing handle will provide an ergonomic position for operating the valve without twisting the wrist and provides excellent leverage. Bleeders will be located at the bottom of the pump panel. They will be properly labeled identifying the discharge they are plumbed in to. The water discharged by the bleeders will be routed below the chassis frame rails. DELUGE RISER A 3.00" deluge riser will be installed above the pump in such a manner that a monitor can be mounted and used effectively. Piping will be rigidly braced and installed securely so no movement develops when the line is charged. The riser will be gated and controlled at the pump operator's panel. Any 3.00 inch or larger discharge valve will be a slow-operating valve in accordance with NFPA 13.7.5.3. MONITOR A customer supplied and installed make and model no monitor requested or required monitor will be properly installed on the deluge riser. The deluge riser will have male National Pipe Threads for mounting the monitor. CROSSLAY HOSE BEDS Two (2) crosslays with 1.50" outlets will be provided. Each bed to be capable of carrying 200' of 1.75" double jacketed hose and will be plumbed with 2.00" i.d. pipe and gated with a 2.00" quarter turn ball valve. Outlets to be equipped with a 1.50" National Standard hose thread 90 degree swivel located in the hose bed so that hose may be removed from either side of apparatus. The crosslay controls will be at the pump operator's panel. Page 179 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 34 of 47 The center crosslay dividers will be fabricated of 0.25" aluminum and will provide adjustment from side to side. The divider will be unpainted with a brushed finish. Vertical scuffplates constructed of stainless steel will be provided at the front and rear ends of the bed on each side of vehicle. Crosslay bed flooring will consist of removable perforated brushed aluminum. CROSSLAY/DEADLAY HOSE RESTRAINT A black 1.00" nylon webbing design with 2.00" box pattern will be provided across each end of two (2) crosslay/deadlay(s) to secure the hose during travel. The webbing will be permanently attached at the top of the crosslay/deadlay opening(s). 1.00" web straps will loop through footman loops located at the opposite end of the permanently attached webbing. The straps will attach with a pair of 1.00" side release fasteners. CROSSLAY COVER A hinged .19" aluminum treadplate cover will be installed over the crosslay hose beds. It will include a latch at each end of the cover to hold it securely in place, a chrome grab handle at each end for opening and closing the cover and a foam rubber gasket where the cover comes into contact to a painted surface. The cover will be provided with rubber latch hold open device. The hinge will be to the front of the hose beds. HUSKY 3/12 FOAM SYSTEM PLUMBING (FUTURE INSTALLATION) Foam manifold/piping will be provided for the future installation of a Husky 3/12 foam system. The foam system will be plumbed to 2-Crosslays 1- Front Bumper Outlet 1 - Rear Discharge discharges. A foam manifold will be provided for the foam ready discharges. The plumbing from the water pump to the foam manifold will be designed to allow a Husky 3 or Husky 12 foam system to be added without much unnecessary rework. Space will be provided on the pump panel for the possible addition of the foam system controls. FOAM TANK The foam tank will be an integral portion of the polypropylene water tank. The cell will have a capacity of 30 gallons of foam with the intended use of Class A foam. The brand of foam stored in this tank will be TBD. The foam cell will reduce the capacity of the water tank. The foam cell will have a screen in the fill dome and a breather in the lid. FOAM TANK DRAIN The foam tank drain will be a 1.00" drain valve located inside the pump compartment accessible through a door on the right side pump panel. Page 180 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 35 of 47 PUMP PANEL CONFIGURATION The pump panel configuration will be neat and orderly. PUMP AND GAUGE PANEL The pump and gauge panels will be constructed of aluminum with a black vinyl finish. A polished aluminum trim molding will be provided around each panel. PUMP ACCESS Right Side Panel The right side upper pump panel will be removable. Panel Fastener The removable panels will be secured with black swell latch. The left side pump panels will be attached with screws. The right side lower pump panel (drain bank) will be attached with screws. CAB / PUMP MODULE GAP Due to certain chassis components that extend rearward of the back of the cab, a cab to pump module gap that is larger than typical will be required. The distance between the cab and the pump module will be indicated on the approval drawing supplied by the apparatus manufacturer. This cab to pump module gap will be acceptable as constructed . PUMP COMPARTMENT LIGHT A pump compartment light will be provided inside the right side pump enclosure and accessible through a door on the pump panel. A 0.125" weep hole will be provided in each light lens, preventing moisture retention. Engine monitoring graduated LED indicators will be incorporated with the pressure controller. Also provided at the pump panel will be the following: - Master Pump Drain Control THROTTLE READY GREEN INDICATOR LIGHT There will be a green indicator light integrated with the pressure governor and/or engine throttle installed on the pump operators panel that is activated when the pump is in throttle ready mode. OK TO PUMP INDICATOR LIGHT There will be a green indicator light installed on the pump operators panel that is activated when the pump is in Ok To Pump mode. VACUUM AND PRESSURE GAUGES The pump vacuum and pressure gauges will be liquid filled and manufactured by Class 1 Incorporated. Page 181 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 36 of 47 The gauges will be a minimum of 4.00" in diameter and will have white faces with black lettering, with a pressure range of 30.00"-0-600#. Gauge construction will include a Zytel nylon case with adhesive mounting gasket and threaded retaining nut. The pump pressure and vacuum gauges will be installed adjacent to each other at the pump operator's control panel. Test port connections will be provided at the pump operator's panel. One (1) will be connected to the intake side of the pump, and the other to the discharge manifold of the pump. They will have 0.25 in. standard pipe thread connections and non-corrosive polished stainless steel or brass plugs. They will be marked with a label. This gauge will include a 10 year warranty against leakage, pointer defect, and defective bourdon tube. PRESSURE GAUGES The individual "line" pressure gauges for the discharges will be Class 1 interlube filled. They will be a minimum of 2.00" in diameter and have white faces with black lettering. Gauge construction will include a Zytel nylon case with adhesive mounting gasket and threaded retaining nut. Gauges will have a pressure range of 30"-0-400#. The individual pressure gauge will be installed as close to the outlet control as practical. This gauge will include a 10 year warranty against leakage, pointer defect, and defective bourdon tube. WATER LEVEL GAUGE An electronic water level gauge will be provided on the operator's panel, that registers water level by means of five colored LED lights. The lights will be durable, ultra-bright five LED design viewable through 180 degrees. The water level indicators will be as follows: - 100% = Green - 75% = Yellow - 50% = Yellow - 25% = Yellow - Refill = Red The light will flash when the level drops below the given level indicator to provide an eighth of a tank indication. To further alert the pump operator, the lights will flash sequentially when the water tank is empty. Page 182 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 37 of 47 The level measurement will be based on the sensing of head pressure of the fluid in the tank. The display will be constructed of a solid plastic material with a chrome plated die cast bezel to reduce vibrations that can cause broken wires and loose electronic components. The encapsulated design will provide complete protection from water and environmental elements. An industrial pressure transducer will be mounted to the outside of the tank. The field calibratable display measures head pressure to accurately show the tank level. FUTURE FOAM LEVEL GAUGE Provision will be provided in the foam cell for the future addition of a foam system and level gauge. LIGHT SHIELD There will be a polished, 16 gauge stainless steel light shield installed over the pump operator's panel. • There will be 12 volt DC white LED lights installed under the stainless steel light shield to illuminate the controls, switches, essential instructions, gauges, and instruments necessary for the operation of the apparatus. These lights will be activated by the pump panel light switch. Additional lights will be included every 18.00" depending on the size of the pump house. • One (1) pump panel light will come on when the pump is in ok to pump mode. There will be a light activated above the pump panel light switch when the parking brake is set. This is to afford the operator some illumination when first approaching the control panel. AIR HORN SYSTEM Two (2) Hadley®, eTone, chrome air horns will be recessed in the front bumper. The air horn system will be piped to the air brake system wet tank utilizing 0.38" tubing. A pressure protection valve will be installed to prevent the loss of air in the brake system. Air Horn Location The air horns will be located on each side of the bumper, towards the outside. Air Horn Control The air horn(s) will be activated by the following: • Right side foot switch • Steering wheel horn ring with electric/air horn selector switch ELECTRONIC SIREN There will be a Federal, Model EQ2B-200, electronic siren with noise canceling microphone provided. This siren to be active when the battery switch is on and that emergency master switch is on. Siren head will be located in the center console. The electronic siren will be controlled on the siren head only. No horn button or foot switches will be provided. Page 183 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 38 of 47 SPEAKERS There will be two (2) Federal Signal DynaMax®, Model ES100, 100 watt speakers provided. The speakers will use a Federal Signal, Model ESFMT-EF, recess mount with stainless steel grille. Each speaker will be connected to the siren amplifier. The speakers will be recessed in each side of the front bumper, just outside of the frame rails. FRONT ZONE UPPER WARNING LIGHTS There will be one (1) 60.00" Whelen Freedom IV LED lightbar mounted on the cab roof. The lightbar will include the following: • One (1) red flashing LED module in the driver's side rear corner position. • Open in the driver's side end position. • One (1) red flashing LED module in the driver's side front corner position. • One (1) red flashing LED module in the driver's side first front position. • Open in the driver's side second front position. • Open in the driver's side third front position. • Open in the driver's side fourth front position. • One (1) red flashing LED module in the driver's side fifth front position. • One (1) red flashing LED module in the passenger's side fifth front position. • Open in the passenger's side fourth front position. • Open in the passenger's side third front position. • Open in the passenger's side second front position. • One (1) red flashing LED module in the passenger's side first front position. • One (1) red flashing LED module in the passenger's side front corner position. • Open in the passenger's side end position. • One (1) red flashing LED module in the passenger's side rear corner position. There will be clear lenses included on the lightbar. There will be a switch in the cab on the switch panel to control this lightbar. The four (4) red flashing LED modules in the front positions may be load managed when the parking brake is applied. FRONT WARNING LIGHT There will be two (2) Whelen, Model M6** LED flashing lights provided at the front of the truck. The driver's side front warning light to be red. The passenger's side front warning light to be red. The color of the lenses will be clear. The lights will be mounted with chrome trim. Page 184 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 39 of 47 The lights will be activated by a switch on the cab instrument panel. FRONT WARNING LIGHT There will be a pair of Whelen, Model LIN3 steady burn red LED lights with clear lens mounted on the front of the truck, on the front grille . The lights will be provided with a deep chrome plated ABS flange. The lights will be activated with the emergency master. SIDE ZONE LOWER LIGHTING There will be four (4) Whelen®, flashing LED warning lights with with a flange installed per the following: • Two (2) Model M2*, 2.50" high x 4.00" wide lights one (1) each side on the engine hood under 62.00". • The driver's side, side front light to include red warning LEDs . • The passenger's side, side front light to include red warning LEDs . • Two (2) Model M6*, 4.31" high x 6.75" wide lights one (1) each side on the rear fender panel. • The driver's side, side rear light to include red warning LEDs . • The passenger's side, side rear light to include red warning LEDs . • The lenses will be lens color(s) to be clear . There will be a switch in the cab on the switch panel to control the lights. REAR ZONE LOWER LIGHTING Two (2) Whelen, Model M6* LED flashing warning lights will be located at the rear of the apparatus. The driver's side rear light to be red. The passenger's side rear light to be red. Both lights will include lens color(s) to be clear . There will be a switch located in the cab on the switch panel to control the lights. WARNING LIGHTS (REAR AND SIDE UPPER ZONES) Four (4) Whelen, model M6* LED flashing warning lights will be provided at the rear of the apparatus with with a flange . The side rear upper light(s) on the driver's side to be red. The rear upper light(s) on the driver's side to be red. The rear upper light(s) on the passenger's side to be red. The side rear upper light(s) on the passenger's side to be red. These lights will include lens color(s) to be clear . Page 185 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 40 of 47 There will be a switch located in the cab on the switch panel to control the lights. LOOSE EQUIPMENT The following equipment will be furnished with the completed unit: • One (1) bag of chrome, stainless steel, or cadmium plated screws, nuts, bolts and washers, as used in the construction of the unit. NFPA LOOSE EQUIPMENT NFPA Required Loose Equipment Provided by Fire Department The following loose equipment as outlined in NFPA 1900, 2024 edition, table 8.1 and CAN/ULC S515:2024 edition, section 5.2 will be provided by the fire department: • One (1) traffic vest for each seating position, each vest to comply with ANSI/ISEA 207, Standard for High Visibility Public Safety Vests, and have a five-point breakaway feature that includes two (2) at the shoulders, two (2) at the sides, and one (1) at the front. • Five (5) fluorescent orange traffic cones not less than 28.00" (711 mm) in height, each equipped with a 6.00" (152 mm) retro-reflective white band no more than 4.00" (152 mm) from the top of the cone, and an additional 4.00" (102 mm) retro-reflective white band 2.00" (51 mm) below the 6.00" (152 mm) band. • Five (5) illuminated warning devices such as highway flares, unless the five (5) fluorescent orange traffic cones have illuminating capabilities. NFPA Loose Equipment That Should be Considered The following loose equipment as outlined in NFPA 1900, 2024 edition, appendix table A.8.4 (a) and CAN/ULC S515:2024 edition, section 5.2 should be considered: • 200 ft (60 m) of 2.50" (65 mm) or larger fire hose • 100 ft (30 m) of 1.50" (38 mm), 1.75" (45 mm), or 2.00" (52 mm) fire hose (if equipped with a pump) • One (1) handline nozzle, 95 gpm (360 L/) min (if equipped with a pump) • One (1) first aid kit • Two (2) combination spanner wrenches • 100 ft (30 m) of 1.50" (38 mm), 1.75" (45 mm), or 2.00" (52 mm) fire hose (if equipped with a pump) • One (1) double female 2.50" (65 mm) adapter with national hose (NH) threads • One (1) double male 2.50" (65 mm) adapter with national hose (NH) threads • One (1) rubber mallet, suitable for use on suction hose connections • One (1) automatic external defibrillator (AED) SOFT SUCTION HOSE PROVIDED BY FIRE DEPARTMENT Hose is not on the apparatus as manufactured. The fire department will provide suction or supply hose. Page 186 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 41 of 47 DRY CHEMICAL EXTINGUISHER PROVIDED BY FIRE DEPARTMENT The extinguisher is not on the apparatus as manufactured. The fire department will provide and mount the extinguisher. WATER EXTINGUISHER PROVIDED BY FIRE DEPARTMENT The extinguisher is not on the apparatus as manufactured. The fire department will provide and mount the extinguisher. FLATHEAD AXE PROVIDED BY FIRE DEPARTMENT The axe is not on the apparatus as manufactured. The fire department will provide and mount the axe. AXE, PICKHEAD, NOT REQUIRED BY NFPA 2016 NFPA 1901, 2016 edition, Section 7.9.4 does not require a pickhead axe to be provided under the miscellaneous equipment. PAINT PROCESS The exterior custom cab and/or body painting procedure will consist of a seven (7) step finishing process. A commercial chassis paint process will follow similar processes as determined by the chassis manufacturer. The following procedure will be used by Pierce: 1. Manual Surface Preparation - All exposed metal surfaces on the custom cab and body will be thoroughly cleaned and prepared for painting. Imperfections on the exterior surfaces will be removed and sanded to a smooth finish. Exterior seams will be sealed before painting. Exterior surfaces that will not be painted include; chrome plating, polished stainless steel, anodized aluminum and bright aluminum treadplate. 2. Chemical Cleaning and Pretreatment - All surfaces will be chemically cleaned to remove dirt, oil, grease, and metal oxides to ensure the subsequent coatings bond well. The aluminum surfaces will be properly cleaned and treated using a high pressure, high temperature 4 step Acid Etch process. The steel and stainless surfaces will be properly cleaned and treated using a high temperature 3 step process specifically designed for steel or stainless. The chemical treatment converts the metal surface to a passive condition to help prevent corrosion. A final pure water rinse will be applied to all metal surfaces. 3. Surfacer Primer - The Surfacer Primer will be applied to a chemically treated metal surface to provide a strong corrosion protective base coat. A minimum thickness of 2 mils of Surfacer Primer is applied to surfaces that require a critical aesthetic finish. The surfacer primer will be a two-component high solids urethane that has excellent sanding properties and an extra smooth finish when sanded. 4. Finish Sanding - The surfacer primer will be sanded with a fine grit abrasive to achieve an ultra- smooth finish. This sanding process is critical to produce the smooth mirror like finish in the topcoat. 5. Sealer Primer - The sealer primer is applied prior to the base coat in all areas that have not been previously primed with the surfacer primer. The sealer primer is a two-component high solids urethane that goes on smooth and provides excellent gloss hold out when top coated. Page 187 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 42 of 47 6. Base coat Paint - Two coats of a high performance, two component high solids polyurethane base coat will be applied. The Base coat will be applied to a thickness that will achieve the proper color match. The Base coat will be used in conjunction with a urethane clear coat to provide protection from the environment. 7. Clear Coat - Two (2) coats of clear coat will be applied over the base coat color. The clear coat is a two-component high solids urethane that provides superior gloss and durability to the exterior surfaces. Lap style doors will be clear coated to match the body. Paint warranty for the roll-up doors will be provided by the roll-up door manufacturer. Our specifications are written to define cyclic corrosion testing, physical strengths, durability and minimum appearance requirements must be met in order for an exterior paint finish to be considered acceptable as a quality finish. Each batch of base coat color will be checked for a proper match before painting of the cab and the body. After the cab and body are painted, the color is verified again to make sure that it matches the color standard. Electronic color measuring equipment will be used to compare the color sample to the color standard entered into the computer. Color specifications are used to determine the color match. A Delta E reading will be used to determine a good color match within each family color. All removable items such as brackets, compartment doors, door hinges, and trim will be removed and separately if required, to ensure paint behind all mounted items. Body assemblies that cannot be finish painted after assembly will be finish painted before assembly. Environmental Impact Contractor will meet or exceed all current State regulations concerning paint operations. Pollution control will include measures to protect the atmosphere, water and soil. Controls will include the following conditions: • Topcoats and primers will be chrome and lead free. • Metal treatment chemicals will be chrome free. The wastewater generated in the metal treatment process will be treated on-site to remove any other heavy metals. • Particulate emission collection from sanding operations will have a 99.99 percent efficiency factor. • Particulate emissions from painting operations will be collected by a dry filter or water wash process. If the dry filter is used, it will have an efficiency rating of 98 percent. Water wash systems will be 99.97 percent efficient. • Water from water wash booths will be reused. Solids will be removed on a continual basis to keep the water clean. • Paint wastes will be disposed of in an environmentally safe manner. • Empty metal paint containers will be recycled to recover the metal. • Solvents used in clean-up operations will be recycled on-site or sent off-site for distillation and returned for reuse. Page 188 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 43 of 47 Additionally, the finished apparatus will not be manufactured with or contain products that have ozone depleting substances. Pierce will, upon demand, present evidence that the manufacturing facility meets the above conditions and that it is in compliance with the state EPA rules and regulations. PAINT The chassis will be painted by the chassis manufacturer, and will remain the commercial grade finish as provided. The body will be painted the matching color by Pierce. To ensure a good color match between the body and chassis, Pierce has a mutually pre-approved paint color program with the chassis manufacturer. The apparatus will be painted Pierce #90 candy apple red . COMMERCIAL CHASSIS PAINT The chassis will be painted by the chassis manufacturer. It will remain the color and commercial quality finish as provided. The primary color will be Pierce #90 candy apple red . PAINT CHASSIS FRAME ASSEMBLY The chassis frame assembly will be painted black by the chassis manufacturer. It will remain the commercial grade finish as provided. COMPARTMENT INTERIOR PAINT The interior of all compartments will be painted with a gray spatter finish for ease of cleaning and to make it easier to touch up scratches and nicks. REFLECTIVE STRIPES Three (3) reflective stripes will be provided across the front of the vehicle and along the sides of the body. The reflective band will consist of a 1.00" gold stripe at the top with a 1.00" gap then a 4.00" black stripe with a 1.00" gap and a 1.00" gold stripe on the bottom. REFLECTIVE VINYL ON FRONT BUMPER There will be a reflective vinyl band provided across the front bumper. REAR CHEVRON STRIPING There will be alternating chevron striping located on the upper rear-facing vertical surface of the apparatus. The surface above the body / tank seam in the rear sheet metal will be covered. The colors will be red and 18 yellow (gold color) . Each stripe will be 6.00" in width. This will meet the requirements of the current edition of NFPA 1901, which states that 50% of the rear surface will be covered with chevron striping. REFLECTIVE STRIPE, CAB DOORS black reflective striping will be provided on the interior of each cab door. Page 189 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 44 of 47 This striping will total a minimum of 96.00 square inches and will meet the current edition of applicable NFPA standards. LETTERING There will be reflective lettering, 4.00" high, with no outline or shade provided. There will be 12 letters provided. LETTERING There will be reflective lettering, 6.00" high, with no outline or shade provided. There will be 12 letters provided. LETTERING There will be non-reflective vinyl lettering, 14.00" high, with no outline or shade provided. There will be six (6) letters provided. MALTESE CROSS INSTALLATION There will be one (1) pair of maltese crosses, comprised of printed effect gold leaf material, provided and installed cab doors. MANUAL, BODY PARTS ONLY A custom parts manual for the Pierce® installed parts only will be provided in USB flash drive format with the completed unit. The manual will contain the following: - Job number - Part numbers with full descriptions - Table of contents - Parts section sorted in functional groups reflecting a major system, component, or assembly - Parts section sorted in Alphabetical order - Instructions on how to locate parts The manual will be specifically written for the body model being purchased. It will not be a generic manual for a multitude of different bodies. SERVICE PARTS INTERNET SITE The service parts information included in this manual are also available on the Pierce website. The website offers additional functions and features not contained in this manual, such as digital photographs and line drawings of select items. The website also features electronic search tools to assist in locating parts quickly. Page 190 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 45 of 47 MANUALS, SERVICE A USB flash drive format service manual supplement containing parts and service information on Pierce® installed components will be provided with the completed unit. The manual will be specifically written for the unit being purchased. It will not be a generic manual for a multitude of different units. MANUAL, CHASSIS OPERATION One (1) chassis operation manual will be provided with the completed unit. ONE (1) YEAR MATERIAL AND WORKMANSHIP Each new piece of apparatus will be provided with a minimum one (1) year basic apparatus material and workmanship limited warranty. The warranty will cover such portions of the apparatus built by the manufacturer as being free from defects in material and workmanship that would arise under normal use and service. A copy of the warranty certificate will be submitted with the bid package. CHASSIS WARRANTY The chassis warranty will be for a total of two (2) years / 100,000 miles. PAINT WARRANTY The commercial chassis manufacturer's paint warranty will apply to the paint on the chassis only. CAMERA SYSTEM WARRANTY A Pierce fifty four (54) month warranty will be provided for the camera system. COMPARTMENT LIGHT WARRANTY The Pierce 12 volt DC LED strip lights limited warranty certificate, WA0203, is included with this proposal. TRANSMISSION WARRANTY The transmission will have a five (5) year/unlimited mileage warranty covering 100 percent parts and labor. The warranty to be provided by Allison Transmission and not apparatus builder. TEN (10) YEAR STRUCTURAL INTEGRITY The Pierce apparatus body limited warranty certificate, WA0009, is included with this proposal. ROLL UP DOOR MATERIAL AND WORKMANSHIP WARRANTY A Gortite roll-up door limited warranty will be provided. The mechanical components of the roll-up door will be warranted against defects in material and workmanship for the lifetime of the vehicle. A six (6) year limited warranty will be provided on painted and satin roll up doors. The limited warranty certificate, WA0190, is included with this proposal. PUMP WARRANTY The Waterous pump will be provided with a seven (7) year material and workmanship limited warranty. Page 191 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 46 of 47 A copy of the warranty certificate will be included with this proposal. TEN (10) YEAR PUMP PLUMBING WARRANTY The Pierce apparatus plumbing limited warranty certificate, WA0035, is included with this proposal. LIFETIME MATERIAL AND WORKMANSHIP A UPF poly water tank limited warranty certificate, WA0195, is included with this proposal. TEN (10) YEAR PRO-RATED PAINT AND CORROSION A Pierce body limited pro-rated paint warranty certificate, WA0057, is included with this proposal. ONE (1) YEAR MATERIAL AND WORKMANSHIP The Pierce graphics fading and deterioration limited warranty limited warranty certificate, WA0168, is included with this proposal. VEHICLE STABILITY CERTIFICATION The fire apparatus manufacturer will provide a certification stating the apparatus complies with NFPA 1900, current edition, section 7.14, Vehicle Stability. The certification is included with this proposal. CAB INTEGRITY The cab has been tested to and passed the following standards: - ECE Regulation No.29 - SAE J2422 Cab Roof Strength Evaluation - Quasi-Static Loading Heavy Trucks. STEPPING, STANDING & WALKING AREAS, SLIP RESISTANCE CERTIFICATION Pierce Manufacturing certifies that samples of the interior and exterior stepping, standing and walking surfaces used in the manufacture of Pierce custom and commercial fire apparatus will conform to the requirements of NFPA 1900, 2024 edition paragraphs 12.6.4.1 and 12.6.4.2 when tested using an English XL Variable Incidence Tribometer. AMP DRAW REPORT The bidder will provide, at the time of bid and delivery, an itemized print out of the expected amp draw of the entire vehicle's electrical system. The manufacturer of the apparatus will provide the following: • Documentation of the electrical system performance tests. • A written load analysis, which will include the following: o The nameplate rating of the alternator. o The alternator rating under the conditions specified per: ▪ Current edition of applicable NFPA standards. o The minimum continuous load of each component that is specified per: ▪ Current edition of applicable NFPA standards. Page 192 of 568 UKIAH VALLEY FIRE AUTHORITY Specifications For: One (1) Pierce-International 2100 Gallon Water Tender – Stock Job 42701 February 23, 2025 (Proposal #50223-25) 47 of 47 o Additional loads that, when added to the minimum continuous load, determine the total connected load. o Each individual intermittent load. All of the above listed items will be provided by the bidder per the current edition of applicable NFPA standards. END OF SPECIFICATION Page 193 of 568 Option Description Type*Minimum Load Intermittent Load Total Connected 0001247 High Idle w/Electronic Engine, Commercial 0.00 1.20 0.00 0005937 Light, Do Not Move Apparatus, Commercial Chassis 0.00 0.62 0.00 0005940 Lights, Engine Compt, (2) Commercial Chassis 0.00 3.20 0.00 0005945 Light, Pump Compt 0.00 1.80 0.00 0062847 Gauge, Water Level, Class 1, Pierce Std.0.00 0.00 1.23 0072153 Primer, Trident, Air Prime, Air Operated 0.00 0.00 0.00 0549333 Indicators, Engine, Included with Pressure Controller 0.00 0.35 0.00 0589905 Alarm, Back-up Warning, PRECO 1040 0.00 0.50 0.00 0645687 Lights, Rear Scene, Wln, M6ZC LED, 1st 0.00 0.00 4.00 0653961 Light, Front, Wln LIN3, RED, Steady Burn, 1 Pair, Commercial Chassis 0.00 0.00 0.80 0659235 Provision for Gauge, Foam Level, (1) Tank, Class 1, Future Foam Sys, Stock Unit 0.00 0.00 1.00 0739010 Plumbing for Future Foam Sys, Husky 3/12 Single Agent 0.00 0.00 0.00 0760730 Single Start, (3) Grp 31, 660 CCA each, 2 Door Cab, International 0.00 3.00 0.00 0766905 Lights, Wln, PCPSM1*, Pioneer, 12 VDC, 2nd 0.00 0.00 12.00 0766906 Lights, Wln, PCPSM1*, Pioneer, 12 VDC, 1st 0.00 0.00 12.00 0773943 Air Conditioning, Commercial 0.00 3.00 0.00 0775282 Light, Visor, Wln, 12V P*H2* Pioneer, Commercial 0.00 0.00 13.00 0806466 Lights, Backup, Wln M62BU, LED, For Tail Lt Housing 0.00 3.20 0.00 0808099 Camera, Pierce, 7" HD, R, Camera, AHD 0.00 1.20 0.00 0820894 Wiring, Spare, 15 A 12V DC, Batt Dir, 1st NFPA1900/ULC 0.00 0.00 15.00 0820921 Wiring, Spare, 4.8 A 12V DC, USB Term, Blue Sea 1045, Batt Dir, 1st NFPA1900/ULC 0.00 0.00 4.80 0002758 Amp Draw, NFPA/ULC Radio Allowance NFPA 5.00 0.00 0.00 0005926 Light, Open Door - Commercial Std NFPA 0.95 0.00 0.00 0072620 Wiper control, intermittent feature Commercial NFPA 1.20 4.80 0.00 0509487 Lights, Cab Access Steps, P25, LED, 4Lts NFPA 0.50 0.00 0.50 0556360 Lights, Step, P25 LED 4lts, Pump Pnl Sw NFPA 1.00 0.00 0.00 0586382 Gauges, Engine, Included With Pressure Controller NFPA 0.30 0.00 0.00 0593161 Light Shield, S/S LED NFPA 3.00 0.00 0.00 0606721 Lightbar, Wln, Freedom IV-V, 60", R_RR___RR___RR_R NFPA 9.60 0.00 4.96 0627281 Lights,Clearance/Marker/ID, ear,FRP LED Bar & Truck-Lite 33050R LED 4Lts,BX/Wet NFPA 0.50 0.00 0.00 0645877 Lights, Hose Bed, Sides, Dual LED Light Strips NFPA 2.52 0.00 0.00 0683575 Lights, Perimeter Body, Truck-Lite 6060C LED 2ts, Rear Step NFPA 0.50 0.00 0.00 0687610 Lights, Perimeter Cab, Truck-Lite 6060C LED 2Dr, Grommet Mt NFPA 0.50 0.00 0.00 0688049 Siren, Federal EQ2B-200, 200 Watt NFPA 2.01 18.13 0.00 0695922 Lights, Front Zone, Wln M6** LED, Lens Choice, Commercial NFPA 1.00 1.00 0.00 0709438 Lights, Walk Surf, FRP Flood, LED NFPA 2.00 0.00 0.00 0720717 Lights, Rear Zn Lwr, Wln M6*, Lens Choice,For Tail Light Housing, BXT/Wet Side NFPA 1.80 2.70 0.00 0720722 Lights, Rear/Side Up Zone, Wln M6* LED, Lens Choice, 4lts, BX/Wet Side NFPA 4.00 0.00 0.00 0739224 Indicator Light @ Pump Panel, Throttle Ready, Incl w/Pressure Gov/Throttle,Green NFPA 0.10 0.00 0.00 0745568 Indicator Light, Pump Panel, Ok To Pump, Green NFPA 0.10 0.00 0.00 0758523 Engine, Cummins L9, 450 hp, IHC HV607 Only NFPA 6.00 0.00 0.00 0762588 Cab Lighting, LED Clearance/Marker/Fender Turn Signals, International HV NFPA 14.48 7.79 0.00 0769572 Lights, Perimeter Pump House, Amdor AY-LB-12HW020 LED 2lts NFPA 0.58 0.00 0.00 0772170 Cab, 2-Door, International MV/HV NFPA 25.32 7.48 24.75 0773913 Fuel Tank, 50 Gallon, Left Side, Aluminum, Commercial NFPA 0.08 0.00 0.00 0773950 Trans, Automatic, Allison 3000 EVS, w/(2) PTO Provsions, Commercial NFPA 2.00 2.00 0.00 0773967 ABS, Anti-Lock Braking, w/Electronic Stability Pgm w/ATC, Commercial NFPA 0.60 5.40 0.00 * UDMC = User Defined Mission Critical, LM = User Defined Load Managed, S = Electrical Amperage Supply 1 Electrical Analysis 2/21/2025 Bid #:1098 IHC 607 Wet Side Tanker 2100 Gallon Low Sides/ Lap Doors Sales Rep: Organization: Bauer, Jon Golden State Fire Apparatus, Inc Desc: Job #: Customer:Ukiah FD Option:MUX, Electrical System, Commercial Chassis, Wet Side Type:Multiplexed Page 194 of 568 Option Description Type*Minimum Load Intermittent Load Total Connected 0773985 Air Dryer, Brake, w/Heater, Commercial NFPA 4.70 0.00 0.00 0794959 Controller, Pressure, Pierce, Pump Boss, PBA300 NFPA 1.80 0.00 0.00 0805623 Lights, Tail, Wln M62BTT* Red Stop/Tail & M62T* Amber Dir Arw For Hsg, BXT NFPA 0.83 2.49 0.00 0807141 LS Compartments, LOW Compts, Lap, Single Axle, Wet Side NFPA 0.90 0.00 0.90 0807846 Vehicle Data Recorder w/Seat Belt Monitor, Commercial, Wet Side NFPA 0.50 0.00 0.00 0807894 Load Manager, Inc w/MUX Electrical System , Wet Side NFPA 0.56 0.56 0.00 0810569 RS Compartments, Lap, Single Axle, Wet Side NFPA 0.90 0.00 0.90 0811770 Lights, Side Zone Lower, Wln M2* Frnt & M6* Rear LED,Lens Choice,2pr,Wet Side NFPA 3.00 4.50 0.00 0813791 Panel, Charger Display, Kussmaul, 091-94-12, Batt Dir NFPA 0.03 0.00 0.00 0889577 Bracket, License Plate & Light, P25 LED, Stainless Brkt NFPA 0.07 0.00 0.00 0607607 Alternator, 325 amp Leece-Neville, International S 0.00 0.00 0.00 Load Totals:98.93 74.92 95.84 Minimum Continuous Load Supply:168.00 Demand:98.93 Variance:69.07 Total Connected Load Supply:282.00 Demand:194.77 Variance:87.23 Note: Minimum Continous Load is in "Blocking Right of Way" mode.(Reference current edition of NFPA 1901) Note: Intermittent Load items are not factored in on any alternator load comparisons. These items are included on the report for reference only and should be looked at as amp draw exclusion items. (Reference current edition of NFPA 1901) Note: Total Connected Load "Demand" represents Total Connected Load minus any Load Managed items 168.00 282.00Alternator Output at Idle:Alternator Output at Governed Speed: * UDMC = User Defined Mission Critical, LM = User Defined Load Managed, S = Electrical Amperage Supply 2 Electrical Analysis 2/21/2025 Bid #:1098 IHC 607 Wet Side Tanker 2100 Gallon Low Sides/ Lap Doors Sales Rep: Organization: Bauer, Jon Golden State Fire Apparatus, Inc Desc: Job #: Customer:Ukiah FD Option:MUX, Electrical System, Commercial Chassis, Wet Side Type:Multiplexed Page 195 of 568 Page 196 of 568 CD0196 Vehicle Stability 231101.docx 1 11/6/2023 PIERCE MANUFACTURING INC.® AN OSHKOSH CORPORATION® COMPANY Certification Document CD0196 Statement of Compliance to NFPA 1900-2024 Vehicle Stability NFPA 1900 Section 7.14 states “all apparatus shall be equipped with a stability control system in any configuration for which its commercially available.” For apparatus that cannot be equipped with a stability control system, Pierce fire apparatus comply with NFPA 1900 Section 7.14.3.1 through usage of the tilt table method. As prescribed by the standard, the apparatus is compared to a substantially similar apparatus that has been loaded as required and tested on a tilt table per the SAE J2180 test procedure. A listing of all tested apparatus is maintained by the Research and Development lab and is available for inspection at the Appleton factory. VALIDATION TEST: Multiple Tests Pierce Manufacturing, Inc. David W. Archer Vice President of Engineering November 1, 2023 7.14.1* Stability Control System 7.14.1.1 The apparatus shall be equipped with a stability control system in any configuration for which it is commercially available. 7.14.1.2 The stability control system shall have, at a minimum, a steering wheel position sensor, a vehicle yaw sensor, a lateral accelerometer, and 7.14.2 Apparatus completed in two or more stages shall not exceed the incomplete vehicle manufacturer’s maximum allowable vertical center of 7.14.3.1 Structural fire apparatus not equipped with a stability control system and all wildland fire apparatus shall meet either of the following: (1)*The apparatus shall remain stable in both directions in accordance with Table 7.14.3.1 when tested on a tilt table in accordance with SAE J2180, A Tilt Table Procedure for Measuring the Static Rollover Threshold for Heavy Trucks. (2)The calculated or measured vertical center of gravity (VCG) divided by the rear axle track width shall not exceed the applicable criterion in Table 7.14.3.1. 7.14.3.2 Certification shall be by one of the following methods: (1)Performing a tilt-table test on the completed apparatus (2)Calculating the point at which the apparatus will tip based on centers of gravity, suspension geometry, suspension compliance, and tire compliance (3)Comparing the apparatus design to a previously certified substantially similar apparatus (4)Demonstrating that the calculated or measured center of gravity (CG) divided by the rear axle track width does not exceed the value in Table 7.14.3.1 7.14.3.3 Certification shall be delivered with the fire apparatus. 7.14.3.4 A previously certified apparatus shall be considered substantially similar if it includes a chassis with the same or higher CG height, the same or narrower rear axle track width, the same or greater water tank size and CG height, the same type of front and rear suspension, and the same type and size of aerial device. 7.14.3.5 For purposes of certification the apparatus shall be loaded with fuel, water, firefighting agents, hose, ladders, a weight of 250 lb in each seating position, and weight equivalent to the miscellaneous equipment allowance. 7.14.3.6 If the apparatus is designed to meet a specified higher equipment loading or larger hose bed capacity or to carry additional ground ladders, these greater loads shall be accounted for in the testing, calculating, or measuring. 7.14.3.7 The weight added to the fire apparatus for certification, calculation, or measurement shall be distributed to approximate typical in-service use of the fire apparatus while not exceeding the manufacturer’s published 7.14.3 Rollover Stability. Table 7.14.3.1 Rollover Stability Requirements Vehicle Tilt Criteria (degrees) VCG/Track (percentage) Wildland fire apparatus ≤33,000 lb (15,000 kg) GVWR 30 75 Wildland fire apparatus >33,000 lb (15,000 kg) GVWR 27 80 Structural fire apparatus not equipped with a stability control system 26.5 80 Page 197 of 568 CD0025 Cab Integrity Certification - International 081211 1 12/11/2008 PIERCE MANUFACTURING INC.® AN OSHKOSH CORPORATION® COMPANY Certification Document CD0025 International Truck Cab Integrity Certification International Truck certifies the integrity of their cab relative to occupant protection. Page 198 of 568 CD0025 Cab Integrity Certification - International 081211 2 12/11/2008 Page 199 of 568 CD0160 Slip Resistance - NFPA 1900 240306.doc 1 3/6/2024 PIERCE MANUFACTURING INC.® AN OSHKOSH CORPORATION® COMPANY Certification Document CD0197 Stepping, Standing & Walking Areas Slip Resistance Certification Pierce Manufacturing certifies that samples of the following interior and exterior stepping, standing and walking surfaces used in the manufacture of Pierce custom and commercial fire apparatus conform to the requirements of NFPA 1900, 2024 edition paragraphs 12.6.4.1 and 12.6.4.2 when tested using an English XL Variable Incidence Tribometer. Anti-Slip Adhesive Tape Bustin Firm-Grip Cast Pyramids Diamond Plate (Aluminum) Diamond Plate Edge Punch Duradek Eberhard Folding Step Freightliner Step Grip Strut (Aluminum .080) Grip Strut Aluminum 12 Ga Grip Strut (Steel 12 Ga) International Step Kenworth Step Morton Cass Octagonal Punch OverKrete Coating Rubber Mat Serration and Knurl Loncoin II Lonplate I Thermach (Stainless Coating) Trident Luminescent Folding Step Line-X (Spray-On Coating) Rhino Lining (Spray-On Coating) Durabak SSV 170 Interior Only Interior Only Page 200 of 568 CD0160 Slip Resistance - NFPA 1900 240306.doc 2 3/6/2024 Turtle Tile w/Grit Surface Step Slot Gortite Stepping Surface FormCoat on Smooth Aluminum FormCoat on Diamond Plate Safe-Stride VALIDATION TESTS: RD1008 Surfaces 1 – 18 RD1153 Surfaces 19 – 20 RD1195 Surface 21 RD1219 Surface 22 RD1232 Surface 23 RD1227 Surface 24 RD1633 Surface 25 RD1942 Surface 26 RD1948 Surface 27 RD2027 Surface 28 RD2817 Surfaces 29-30 RD1625 Surface 31 Pierce Manufacturing, Inc. David W. Archer Vice President of Engineering June 1, 2017 2726 28 29 30 31 Page 201 of 568 JROGHQVWDWHĆUHFRP PRODUCT WARRANTIES Exhibit “C” 4 Page 202 of 568 Note: Any Surety Bond, if a part of the sale of the vehicle as to which this limited warranty is provided, applies only to this Pierce Basic One Year Limited Warranty for such vehicle, and not to other warranties made by Pierce in a separate document (if any) or to the warranties (if any) made by any manufacturer (other than Pierce) of any part, component, attachment or accessory that is incorporated into or attached to the vehicle. 2/8/2010 WA0008 1. LIMITED WARRANTY THE WARRANTY SET FORTH IN PARAGRAPH 1 IS THE SOLE AND EXCLUSIVE WARRANTY GIVEN BY PIERCE. PIERCE HEREBY DISCLAIMS AND EXCLUDES ALL OTHER WARRANTIES, WHETHER EXPRESS, IMPLIED OR STATUTORY, INCLUDING WITHOUT LIMITATION ANY WARRANTY OF MERCHANTABILITY, ANY WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE, AND ANY WARRANTIES ARISING FROM COURSE OF DEALING OR USAGE OF TRADE. 2. DISCLAIMERS OF WARRANTIES The original purchaser may void this warranty in part or in its entirety if the product is repaired or replaced (a) without prior written approval of the Pierce Customer Service Department; or (b) at a facility which has not been approved by Pierce as to technical capability. Any repairs, modifications, alterations or aftermarket parts added after manufacture without the authorization of Pierce may void this warranty. This limited warranty shall apply only if the product is properly maintained in accordance with Pierce's maintenance instructions and manuals and is used in service which is normal to the particular model. Normal service means service which does not subject the product to stresses or impacts greater than normally result from careful use. If the Buyer discovers a defect or nonconformity, it must notify Pierce in writing within thirty (30) days after the date of discovery, but in any event prior to the expiration of the warranty period. THIS LIMITED WARRANTY MAY NOT BE ASSIGNED OR OTHERWISE TRANSFERRED BY THE BUYER TO ANY SUBSEQUENT USER OR PURCHASER OR TO ANY OTHER PERSON OR ENTITY. No specific exclusions apply Conditions and Exclusions: See Also Paragraphs 2 thru 4 Limited Warranty Subject to the limitations and exclusions set forth below, Pierce Manufacturing provides the following warranty to the Buyer: (c) any vehicle, chassis or component, part, attachment or accessory that has been repaired, altered or assembled in any way by any person or entity other than Pierce which, in the sole judgment of Pierce, adversely affects the performance, stability or purpose for which it was manufactured; or (a) any integral parts, components, attachments or trade accessories of or to the product that are not manufactured by Pierce, including but not limited to engines, transmissions, drivelines, axles, water pumps and generators; with respect to all such parts, components, attachments and accessories, Pierce shall assign to Buyer the applicable warranties, if any, made by the respective manufacturers thereof; Notwithstanding anything to the contrary herein, Pierce makes no warranty whatsoever as to: Fire and Rescue Apparatus Coverage: One (1) Year Material and Workmanship Basic Apparatus Twelve (12) months.Warranty Period Ends After: The date the apparatus is placed in service, or 60 days from the original buyer invoice date, whichever comes first.Warranty Begins: Portions of the apparatus manufactured by Pierce shall be free from defects in material and workmanship (d) products or parts which may in the ordinary course wear out and have to be replaced during the warranty period, including, but not limited to, tires, fluids, gaskets and light bulbs. Pierce assumes no responsibility for the assembly of its parts or subassemblies into finishing products or vehicles unless the assembly is performed by Pierce. (b) any vehicle, chassis, or component, part, attachment or accessory damaged by misuse, neglect, fire, exposure to severe environmental or chemical conditions, acidic environment, improper maintenance, accident, crash, or force majeure such as natural disaster, lightning, earthquake, windstorm, hail, flood, war or riot; 4. EXCLUSION OF CONSEQUENTIAL AND INCIDENTAL DAMAGES. Notwithstanding anything to the contrary herein or in any agreement between Pierce and Buyer, IN NO EVENT SHALL PIERCE BE LIABLE FOR ANY CONSEQUENTIAL, INCIDENTAL, SPECIAL, INDIRECT, OR PUNITIVE DAMAGES WHATSOEVER, WHETHER ARISING OUT OF BREACH OF CONTRACT, WARRANTY, TORT (INCLUDING NEGLIGENCE AND STRICT LIABILITY) OR OTHER THEORY OF LAW OR EQUITY, WITH RESPECT TO VEHICLES OR OTHER PRODUCTS SOLD BY PIERCE, OR THEIR OPERATION OR FAILURE TO OPERATE, OR ANY DEFECTS THEREIN, OR ANY UNDERTAKINGS, ACTS OR OMISSIONS RELATED THERETO, REGARDLESS OF WHETHER PIERCE HAS BEEN INFORMED OF THE POSSIBILITY OF ANY SUCH DAMAGES. Without limiting the generality of the foregoing, Pierce specifically disclaims any liability for property or personal injury damages, penalties, damages for lost profits or revenues, loss of vehicles or products or any associated equipment, cost of substitute vehicles or products, down-time, delay damages, any other types of economic loss, or for any claims by any third party for any such damages. If the product fails to conform to the warranty set forth in paragraph 1 during the warranty period, and such nonconformity is not due to misuse, neglect, accident or improper maintenance, Buyer must notify Pierce within the time period specified in paragraph 1, and shall make the product available for inspection by Pierce or its designated agent. At the request of Pierce, any allegedly defective product shall be returned to Pierce by Buyer for examination and/or repair. Buyer shall be responsible for the cost of such transportation, and for risk of loss of or damage to the product during transportation. Within a reasonable time, Pierce shall repair or replace (at Pierce's option and expense) any nonconforming or defective parts. Repair or replacement shall be made only by a facility approved in advance in writing by Pierce. THIS REMEDY SHALL BE THE EXCLUSIVE AND SOLE REMEDY FOR ANY BREACH OF WARRANTY. 3. BUYER'S EXCLUSIVE REMEDY. Page 203 of 568 Note: Any Surety Bond, if a part of the sale of the vehicle as to which this limited warranty is provided, applies only to this Pierce Basic One Year Limited Warranty for such vehicle, and not to other warranties made by Pierce in a separate document (if any) or to the warranties (if any) made by any manufacturer (other than Pierce) of any part, component, attachment or accessory that is incorporated into or attached to the vehicle. 1/11/2011 WA0188 1. LIMITED WARRANTY THE WARRANTY SET FORTH IN PARAGRAPH 1 IS THE SOLE AND EXCLUSIVE WARRANTY GIVEN BY PIERCE. PIERCE HEREBY DISCLAIMS AND EXCLUDES ALL OTHER WARRANTIES, WHETHER EXPRESS, IMPLIED OR STATUTORY, INCLUDING WITHOUT LIMITATION ANY WARRANTY OF MERCHANTABILITY, ANY WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE, AND ANY WARRANTIES ARISING FROM COURSE OF DEALING OR USAGE OF TRADE. 2. DISCLAIMERS OF WARRANTIES The original purchaser may void this warranty in part or in its entirety if the product is repaired or replaced (a) without prior written approval of the Pierce Customer Service Department; or (b) at a facility which has not been approved by Pierce as to technical capability. Any repairs, modifications, alterations or aftermarket parts added after manufacture without the authorization of Pierce may void this warranty. This limited warranty shall apply only if the product is properly maintained in accordance with Pierce's maintenance instructions and manuals and is used in service which is normal to the particular model. Normal service means service which does not subject the product to stresses or impacts greater than normally result from careful use. If the Buyer discovers a defect or nonconformity, it must notify Pierce in writing within thirty (30) days after the date of discovery, but in any event prior to the expiration of the warranty period. THIS LIMITED WARRANTY MAY NOT BE ASSIGNED OR OTHERWISE TRANSFERRED BY THE BUYER TO ANY SUBSEQUENT USER OR PURCHASER OR TO ANY OTHER PERSON OR ENTITY. This limited warranty does not apply to related wire harnesses, cables, and connectors, which are covered by the Pierce one (1) year basic apparatus limited warranty. Conditions and Exclusions: See Also Paragraphs 2 thru 4 Limited Warranty Subject to the limitations and exclusions set forth below, Pierce Manufacturing provides the following warranty to the Buyer: (c) any vehicle, chassis or component, part, attachment or accessory that has been repaired, altered or assembled in any way by any person or entity other than Pierce which, in the sole judgment of Pierce, adversely affects the performance, stability or purpose for which it was manufactured; or (a) any integral parts, components, attachments or trade accessories of or to the product that are not manufactured by Pierce, including but not limited to engines, transmissions, drivelines, axles, water pumps and generators; with respect to all such parts, components, attachments and accessories, Pierce shall assign to Buyer the applicable warranties, if any, made by the respective manufacturers thereof; Notwithstanding anything to the contrary herein, Pierce makes no warranty whatsoever as to: Fire and Rescue Apparatus Coverage: 54 Months Material and Workmanship Camera System Fifty - Four (54) monthsWarranty Period Ends After: The date of delivery.Warranty Begins: This limited warranty covers repairs to correct any defect related to materials or workmanship of the Sharpvision camera system installed on the apparatus occuring during the warranty period. (d) products or parts which may in the ordinary course wear out and have to be replaced during the warranty period, including, but not limited to, tires, fluids, gaskets and light bulbs. Pierce assumes no responsibility for the assembly of its parts or subassemblies into finishing products or vehicles unless the assembly is performed by Pierce. (b) any vehicle, chassis, or component, part, attachment or accessory damaged by misuse, neglect, fire, exposure to severe environmental or chemical conditions, acidic environment, improper maintenance, accident, crash, or force majeure such as natural disaster, lightning, earthquake, windstorm, hail, flood, war or riot; 4. EXCLUSION OF CONSEQUENTIAL AND INCIDENTAL DAMAGES. Notwithstanding anything to the contrary herein or in any agreement between Pierce and Buyer, IN NO EVENT SHALL PIERCE BE LIABLE FOR ANY CONSEQUENTIAL, INCIDENTAL, SPECIAL, INDIRECT, OR PUNITIVE DAMAGES WHATSOEVER, WHETHER ARISING OUT OF BREACH OF CONTRACT, WARRANTY, TORT (INCLUDING NEGLIGENCE AND STRICT LIABILITY) OR OTHER THEORY OF LAW OR EQUITY, WITH RESPECT TO VEHICLES OR OTHER PRODUCTS SOLD BY PIERCE, OR THEIR OPERATION OR FAILURE TO OPERATE, OR ANY DEFECTS THEREIN, OR ANY UNDERTAKINGS, ACTS OR OMISSIONS RELATED THERETO, REGARDLESS OF WHETHER PIERCE HAS BEEN INFORMED OF THE POSSIBILITY OF ANY SUCH DAMAGES. Without limiting the generality of the foregoing, Pierce specifically disclaims any liability for property or personal injury damages, penalties, damages for lost profits or revenues, loss of vehicles or products or any associated equipment, cost of substitute vehicles or products, down-time, delay damages, any other types of economic loss, or for any claims by any third party for any such damages. If the product fails to conform to the warranty set forth in paragraph 1 during the warranty period, and such nonconformity is not due to misuse, neglect, accident or improper maintenance, Buyer must notify Pierce within the time period specified in paragraph 1, and shall make the product available for inspection by Pierce or its designated agent. At the request of Pierce, any allegedly defective product shall be returned to Pierce by Buyer for examination and/or repair. Buyer shall be responsible for the cost of such transportation, and for risk of loss of or damage to the product during transportation. Within a reasonable time, Pierce shall repair or replace (at Pierce's option and expense) any nonconforming or defective parts. Repair or replacement shall be made only by a facility approved in advance in writing by Pierce. THIS REMEDY SHALL BE THE EXCLUSIVE AND SOLE REMEDY FOR ANY BREACH OF WARRANTY. 3. BUYER'S EXCLUSIVE REMEDY. Page 204 of 568 Fire and Rescue Apparatus Coverage: Ten (10) Year Material and Workmanship Pierce 12V LED Strip Light Limited Warranty Notwithstanding anything to the contrary herein, Pierce makes no warranty whatsoever as to: This limited warranty covers repairs to correct any defect related to materials or workmanship of the Pierce 12V LED strip lights installed on the apparatus occuring during the warranty period. 1. LIMITED WARRANTY (b) any vehicle, chassis, or component, part, attachment or accessory damaged by misuse, neglect, fire, exposure to severe environmental or chemical conditions, acidic environment, improper maintenance, accident, crash, or force majeure such as natural disaster, lightning, earthquake, windstorm, hail, flood, war or riot; Subject to the limitations and exclusions set forth below, Pierce Manufacturing provides the following warranty to the Buyer: (c) any vehicle, chassis or component, part, attachment or accessory that has been repaired, altered or assembled in any way by any person or entity other than Pierce which, in the sole judgment of Pierce, adversely affects the performance, stability or purpose for which it was manufactured; or (a) any integral parts, components, attachments or trade accessories of or to the product that are not manufactured by Pierce, including but not limited to engines, transmissions, drivelines, axles, water pumps and generators; with respect to all such parts, components, attachments and accessories, Pierce shall assign to Buyer the applicable warranties, if any, made by the respective manufacturers thereof; The date of the original purchase invoice (issued when the product ships from the factory).Warranty Begins: This limited warranty shall apply only if the product is properly maintained in accordance with Pierce's maintenance instructions and manuals and is used in service which is normal to the particular model. Normal service means service which does not subject the product to stresses or impacts greater than normally result from careful use. If the Buyer discovers a defect or nonconformity, it must notify Pierce in writing within thirty (30) days after the date of discovery, but in any event prior to the expiration of the warranty period. THIS LIMITED WARRANTY MAY NOT BE ASSIGNED OR OTHERWISE TRANSFERRED BY THE BUYER TO ANY SUBSEQUENT USER OR PURCHASER OR TO ANY OTHER PERSON OR ENTITY. This limited warranty does not apply to related wire harnesses, cables, and connectors, which are covered by the Pierce one (1) year basic apparatus limited warranty. Conditions and Exclusions: See Also Paragraphs 2 thru 4 4. EXCLUSION OF CONSEQUENTIAL AND INCIDENTAL DAMAGES. Notwithstanding anything to the contrary herein or in any agreement between Pierce and Buyer, IN NO EVENT SHALL PIERCE BE LIABLE FOR ANY CONSEQUENTIAL, INCIDENTAL, SPECIAL, INDIRECT, OR PUNITIVE DAMAGES WHATSOEVER, WHETHER ARISING OUT OF BREACH OF CONTRACT, WARRANTY, TORT (INCLUDING NEGLIGENCE AND STRICT LIABILITY) OR OTHER THEORY OF LAW OR EQUITY, WITH RESPECT TO VEHICLES OR OTHER PRODUCTS SOLD BY PIERCE, OR THEIR OPERATION OR FAILURE TO OPERATE, OR ANY DEFECTS THEREIN, OR ANY UNDERTAKINGS, ACTS OR OMISSIONS RELATED THERETO, REGARDLESS OF WHETHER PIERCE HAS BEEN INFORMED OF THE POSSIBILITY OF ANY SUCH DAMAGES. Without limiting the generality of the foregoing, Pierce specifically disclaims any liability for property or personal injury damages, penalties, damages for lost profits or revenues, loss of vehicles or products or any associated equipment, cost of substitute vehicles or products, down-time, delay damages, any other types of economic loss, or for any claims by any third party for any such damages. If the product fails to conform to the warranty set forth in paragraph 1 during the warranty period, and such nonconformity is not due to misuse, neglect, accident or improper maintenance, Buyer must notify Pierce within the time period specified in paragraph 1, and shall make the product available for inspection by Pierce or its designated agent. At the request of Pierce, any allegedly defective product shall be returned to Pierce by Buyer for examination and/or repair. Buyer shall be responsible for the cost of such transportation, and for risk of loss of or damage to the product during transportation. Within a reasonable time, Pierce shall repair or replace (at Pierce's option and expense) any nonconforming or defective parts. Repair or replacement shall be made only by a facility approved in advance in writing by Pierce. THIS REMEDY SHALL BE THE EXCLUSIVE AND SOLE REMEDY FOR ANY BREACH OF WARRANTY. 3. BUYER'S EXCLUSIVE REMEDY. (d) products or parts which may in the ordinary course wear out and have to be replaced during the warranty period, including, but not limited to, tires, fluids, gaskets and light bulbs. Pierce assumes no responsibility for the assembly of its parts or subassemblies into finishing products or vehicles unless the assembly is performed by Pierce. Ten (10) YearWarranty Period Ends After: Note: Any Surety Bond, if a part of the sale of the vehicle as to which this limited warranty is provided, applies only to this Pierce Basic One Year Limited Warranty for such vehicle, and not to other warranties made by Pierce in a separate document (if any) or to the warranties (if any) made by any manufacturer (other than Pierce) of any part, component, attachment or accessory that is incorporated into or attached to the vehicle. 7/5/2011 WA0203 THE WARRANTY SET FORTH IN PARAGRAPH 1 IS THE SOLE AND EXCLUSIVE WARRANTY GIVEN BY PIERCE. PIERCE HEREBY DISCLAIMS AND EXCLUDES ALL OTHER WARRANTIES, WHETHER EXPRESS, IMPLIED OR STATUTORY, INCLUDING WITHOUT LIMITATION ANY WARRANTY OF MERCHANTABILITY, ANY WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE, AND ANY WARRANTIES ARISING FROM COURSE OF DEALING OR USAGE OF TRADE. 2. DISCLAIMERS OF WARRANTIES The original purchaser may void this warranty in part or in its entirety if the product is repaired or replaced (a) without prior written approval of the Pierce Customer Service Department; or (b) at a facility which has not been approved by Pierce as to technical capability. Any repairs, modifications, alterations or aftermarket parts added after manufacture without the authorization of Pierce may void this warranty. Page 205 of 568 NEW PRODUCT WARRANTY PARTICIPATING OEM SALES DISTRIBUTOR SALES LIMITED WARRANTY ON NEW ALLISON AUTOMATIC TRANSMISSIONS USED IN EMERGENCY VEHICLE APPLICATIONS Allison Transmission will provide for repairs or replacement, at its option, during the warranty period of each new Allison transmission listed below that is installed in an Emergency Vehicle in accordance with the following terms, conditions, and limitations. WHAT IS COVERED  WARRANTY APPLIES — This warranty is for new Allison transmission models listed below installed in an Emergency Vehicle and is provided to the original and any subsequent owner(s) of the vehicle during the warranty period.  REPAIRS COVERED — The warranty covers repairs or replacement, at Allison Transmission’s option, to correct any transmission malfunction resulting from defects in material or workmanship occurring during the warranty period. Needed repairs or replacements will be performed using the method Allison Transmission determines most appropriate under the circumstances.  TOWING — Towing is covered to the nearest Allison Transmission Distributor or authorized Dealer only when necessary to prevent further damage to your transmission.  PAYMENT TERMS — Warranty repairs, including parts and labor, will be covered per the schedule shown in the chart contained in section “APPLICABLE MODELS, WARRANTY LIMITATIONS, AND ADJUSTMENT SCHEDULE.”  OBTAINING REPAIRS — To obtain warranty repairs, take the vehicle to any Allison Transmission Distributor or authorized Dealer within a reasonable amount of time and request the needed repairs. A reasonable amount of time must be allowed for the Distributor or Dealer to perform necessary repairs.  TRANSMISSION REMOVAL AND REINSTALLATION — Labor costs for the removal and re-installation of the transmission, when necessary to make a warranty repair, are covered by this warranty.  WARRANTY PERIOD — The warranty period for all coverages shall begin on the date the transmission is delivered to the first retail purchaser, with the following exception: Demonstration Service - A transmission in a new truck or bus may be demonstrated to a total of 5000 miles (8000 kilometers). If the vehicle is within this limit when sold to a retail purchaser, the warranty start date is the date of purchase. Normal warranty services are applicable to the demonstrating Dealer. Should the truck or bus be sold to a retail purchaser after these limits are reached, the warranty period will begin on the date the vehicle was first placed in demonstration service and the purchaser will be entitled to the remaining warranty. APPLICABLE MODELS, WARRANTY LIMITATIONS, AND ADJUSTMENT SCHEDULE WARRANTY LIMITATIONS (Whichever occurs first) ADJUSTMENT CHARGE TO BE PAID BY THE CUSTOMER APPLICABLE MODELS Months Transmission Miles Or Kilometers Parts Labor MT, MD 3000, 3200, 3500, 3700 0–24 No Limit No Charge No Charge HT with Hydraulic Controls 0–24 No Limit No Charge No Charge AT, 1000 Series, 2000 Series, 2400 Series 0–36 No Limit No Charge No Charge HT with Electronic Controls 0–60 No Limit No Charge No Charge HD 1000 EVS, 2100 EVS, 2200 EVS 2350 EVS, 2500 EVS, 2550 EVS, 3000 EVS, 3500 EVS, 4000, 4000 EVS, 4500, 4500 EVS, 4700, 4700 EVS, 4800, 4800 EVS 0–60 No Limit No Charge No Charge Page 1 of 2 Page 206 of 568 WHAT IS NOT COVERED  DAMAGE DUE TO ACCIDENT, MISUSE, or ALTERATION — Defects and damage caused as the result of any of the following are not covered: — Flood, collision, fire, theft, freezing, vandalism, riot, explosion, or objects striking the vehicle; — Misuse of the vehicle; — Installation into unapproved applications and installations; — Alterations or modification of the transmission or the vehicle, and — Damage resulting from improper storage (refer to long-term storage procedure outlined in the applicable Allison Service Manual) — Anything other than defects in Allison Transmission material or workmanship NOTE: This warranty is void on transmissions used in vehicles currently or previously titled as salvaged, scrapped, junked, or totaled.  CHASSIS, BODY, and COMPONENTS — The chassis and body company (assemblers) and other component and equipment manufacturers are solely responsible for warranties on the chassis, body, component(s), and equipment they provide. Any transmission repair caused by an alteration(s) made to the Allison transmission or the vehicle which allows the transmission to be installed or operated outside of the limits defined in the appropriate Allison Installation Guideline is solely the responsibility of the entity making the alteration(s).  DAMAGE CAUSED by LACK of MAINTENANCE or by the USE of TRANSMISSION FLUIDS NOT RECOMMENDED in the OPERATOR’S MANUAL — Defects and damage caused by any of the following are not covered: — Failure to follow the recommendations of the maintenance schedule intervals applicable to the transmission; — Failure to use transmission fluids or maintain transmission fluid levels recommended in the Operator’s Manual.  MAINTENANCE — Normal maintenance (such as replacement of filters, screens, and transmission fluid) is not covered and is the owner’s responsibility.  REPAIRS by UNAUTHORIZED DEALERS — Defects and damage caused by a service outlet that is not an authorized Allison Transmission Distributor or Dealer are not covered.  USE of OTHER THAN GENUINE ALLISON TRANSMISSION PARTS — Defects and damage caused by the use of parts that are not genuine Allison Transmission parts are not covered.  EXTRA EXPENSES — Economic loss and extra expenses are not covered. Examples include but are not limited to: loss of vehicle use; inconvenience; storage; payment for loss of time or pay; vehicle rental expense; lodging; meals; or other travel costs.  “DENIED PARTY” OWNERSHIP — Warranty repair parts and labor costs are not reimbursed to any participating or non-participating OEMs, dealers or distributors who perform warranty work for, or on behalf of, end users identified by the United States as being a “denied party” or who are citizens of sanctioned or embargoed countries as defined by the U.S. Department of Treasury Office of Foreign Assets Control. Furthermore, warranty reimbursements are not guaranteed if the reimbursement would be contrary to any United States export control laws or regulations as defined by the U.S. Department of Commerce, the U.S. Department of State, or the U.S. Department of Treasury. OTHER TERMS APPLICABLE TO CONSUMERS AS DEFINED by the MAGNUSON-MOSS WARRANTY ACT This warranty gives you specific legal rights and you may also have other rights which vary from state to state. Allison Transmission does not authorize any person to create for it any other obligation or liability in connection with these transmissions. ANY IMPLIED WARRANTY OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE APPLICABLE TO THESE TRANSMISSIONS IS LIMITED IN DURATION TO THE DURATION OF THIS WRITTEN WARRANTY. PERFORMANCE OF REPAIRS AND NEEDED ADJUSTMENTS IS THE EXCLUSIVE REMEDY UNDER THIS WRITTEN WARRANTY OR ANY IMPLIED WARRANTY. ALLISON TRANSMISSION SHALL NOT BE LIABLE FOR INCIDENTAL OR CONSEQUENTIAL DAMAGES (SUCH AS, BUT NOT LIMITED TO, LOST WAGES OR VEHICLE RENTAL EXPENSES) RESULTING FROM BREACH OF THIS WRITTEN WARRANTY OR ANY IMPLIED WARRANTY.** ** Some states do not allow limitations on how long an implied warranty will last or the exclusion or limitation of incidental or consequential damages, so the above limitations or exclusions may not apply to you. OTHER TERMS APPLICABLE TO OTHER END-USERS THIS WARRANTY IS THE ONLY WARRANTY APPLICABLE TO THE ALLISON TRANSMISSION MODELS LISTED ABOVE AND IS EXPRESSLY IN LIEU OF ANY OTHER WARRANTIES, EXPRESS OR IMPLIED, INCLUDING ANY IMPLIED WARRANTY OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. ALLISON TRANSMISSION DOES NOT AUTHORIZE ANY PERSON TO CREATE FOR IT ANY OTHER OBLIGATION OR LIABILITY IN CONNECTION WITH SUCH TRANSMISSIONS. ALLISON TRANSMISSION SHALL NOT BE LIABLE FOR INCIDENTAL OR CONSEQUENTIAL DAMAGES RESULTING FROM BREACH OF THIS WARRANTY OR ANY IMPLIED WARRANTY. QUESTIONS If you have any questions regarding this warranty or the performance of warranty obligations, you may contact any Allison Transmission Distributor or Dealer or write to: Allison Transmission, Inc. P.O. Box 894 Indianapolis, IN 46206-0894 Attention: Warranty Administration PF-9 Form SE0616EN (201009) Page 2 of 2 Page 207 of 568 Note: Any Surety Bond, if a part of the sale of the vehicle as to which this limited warranty is provided, applies only to this Pierce Basic One Year Limited Warranty for such vehicle, and not to other warranties made by Pierce in a separate document (if any) or to the warranties (if any) made by any manufacturer (other than Pierce) of any part, component, attachment or accessory that is incorporated into or attached to the vehicle. 2/8/2010 WA0009 1. LIMITED WARRANTY THE WARRANTY SET FORTH IN PARAGRAPH 1 IS THE SOLE AND EXCLUSIVE WARRANTY GIVEN BY PIERCE. PIERCE HEREBY DISCLAIMS AND EXCLUDES ALL OTHER WARRANTIES, WHETHER EXPRESS, IMPLIED OR STATUTORY, INCLUDING WITHOUT LIMITATION ANY WARRANTY OF MERCHANTABILITY, ANY WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE, AND ANY WARRANTIES ARISING FROM COURSE OF DEALING OR USAGE OF TRADE. 2. DISCLAIMERS OF WARRANTIES The original purchaser may void this warranty in part or in its entirety if the product is repaired or replaced (a) without prior written approval of the Pierce Customer Service Department; or (b) at a facility which has not been approved by Pierce as to technical capability. Any repairs, modifications, alterations or aftermarket parts added after manufacture without the authorization of Pierce may void this warranty. This limited warranty shall apply only if the product is properly maintained in accordance with Pierce's maintenance instructions and manuals and is used in service which is normal to the particular model. Normal service means service which does not subject the product to stresses or impacts greater than normally result from careful use. If the Buyer discovers a defect or nonconformity, it must notify Pierce in writing within thirty (30) days after the date of discovery, but in any event prior to the expiration of the warranty period. THIS LIMITED WARRANTY MAY NOT BE ASSIGNED OR OTHERWISE TRANSFERRED BY THE BUYER TO ANY SUBSEQUENT USER OR PURCHASER OR TO ANY OTHER PERSON OR ENTITY. This warranty applies only to the body tubular support and mounting structures and other structural components of the body of the vehicle model, as identified in the Pierce specifications for the Fire and Rescue Apparatus. This warranty does not apply to damage caused by corrosion. Conditions and Exclusions: See Also Paragraphs 2 thru 4 Limited Warranty Subject to the limitations and exclusions set forth below, Pierce Manufacturing provides the following warranty to the Buyer: (c) any vehicle, chassis or component, part, attachment or accessory that has been repaired, altered or assembled in any way by any person or entity other than Pierce which, in the sole judgment of Pierce, adversely affects the performance, stability or purpose for which it was manufactured; or (a) any integral parts, components, attachments or trade accessories of or to the product that are not manufactured by Pierce, including but not limited to engines, transmissions, drivelines, axles, water pumps and generators; with respect to all such parts, components, attachments and accessories, Pierce shall assign to Buyer the applicable warranties, if any, made by the respective manufacturers thereof; Notwithstanding anything to the contrary herein, Pierce makes no warranty whatsoever as to: Fire and Rescue Apparatus Coverage: Ten (10) Year Structural Integrity Apparatus Body Ten (10) Years - or - 100,000 Miles Warranty Period Ends After: The date of the original purchase invoice (issued when the product ships from the factory).Warranty Begins: The apparatus body shall be free from structural failures caused by defects in material and workmanship (d) products or parts which may in the ordinary course wear out and have to be replaced during the warranty period, including, but not limited to, tires, fluids, gaskets and light bulbs. Pierce assumes no responsibility for the assembly of its parts or subassemblies into finishing products or vehicles unless the assembly is performed by Pierce. (b) any vehicle, chassis, or component, part, attachment or accessory damaged by misuse, neglect, fire, exposure to severe environmental or chemical conditions, acidic environment, improper maintenance, accident, crash, or force majeure such as natural disaster, lightning, earthquake, windstorm, hail, flood, war or riot; 4. EXCLUSION OF CONSEQUENTIAL AND INCIDENTAL DAMAGES. Notwithstanding anything to the contrary herein or in any agreement between Pierce and Buyer, IN NO EVENT SHALL PIERCE BE LIABLE FOR ANY CONSEQUENTIAL, INCIDENTAL, SPECIAL, INDIRECT, OR PUNITIVE DAMAGES WHATSOEVER, WHETHER ARISING OUT OF BREACH OF CONTRACT, WARRANTY, TORT (INCLUDING NEGLIGENCE AND STRICT LIABILITY) OR OTHER THEORY OF LAW OR EQUITY, WITH RESPECT TO VEHICLES OR OTHER PRODUCTS SOLD BY PIERCE, OR THEIR OPERATION OR FAILURE TO OPERATE, OR ANY DEFECTS THEREIN, OR ANY UNDERTAKINGS, ACTS OR OMISSIONS RELATED THERETO, REGARDLESS OF WHETHER PIERCE HAS BEEN INFORMED OF THE POSSIBILITY OF ANY SUCH DAMAGES. Without limiting the generality of the foregoing, Pierce specifically disclaims any liability for property or personal injury damages, penalties, damages for lost profits or revenues, loss of vehicles or products or any associated equipment, cost of substitute vehicles or products, down-time, delay damages, any other types of economic loss, or for any claims by any third party for any such damages. If the product fails to conform to the warranty set forth in paragraph 1 during the warranty period, and such nonconformity is not due to misuse, neglect, accident or improper maintenance, Buyer must notify Pierce within the time period specified in paragraph 1, and shall make the product available for inspection by Pierce or its designated agent. At the request of Pierce, any allegedly defective product shall be returned to Pierce by Buyer for examination and/or repair. Buyer shall be responsible for the cost of such transportation, and for risk of loss of or damage to the product during transportation. Within a reasonable time, Pierce shall repair or replace (at Pierce's option and expense) any nonconforming or defective parts. Repair or replacement shall be made only by a facility approved in advance in writing by Pierce. THIS REMEDY SHALL BE THE EXCLUSIVE AND SOLE REMEDY FOR ANY BREACH OF WARRANTY. 3. BUYER'S EXCLUSIVE REMEDY. Page 208 of 568 Waterous Company 125 Hardman Avenue South South St. Paul, MN 55075 USA www.waterousco.com F-2891 (04/15/20) Waterous Seven-Year Limited Warranty WATEROUS warrants, to the original Buyer only, that products manufactured by WATEROUS will be free from defects in material and workmanship under normal use and service for a period of seven (7) years from the date the product is first placed in service, or seven and one-half (7-1/2) years from the date of shipment by WATEROUS, whichever period shall be the first to expire; provided the Buyer notifies WATEROUS, in writing, of the defect in said product within the warranty period, and said product is found by WATEROUS to be nonconforming with the aforesaid warranty. When required in writing by WATEROUS, defective products must be promptly returned by Buyer to WATEROUS at WATEROUS’ plant at South St. Paul, Minnesota, or at such other place as may be specified by WATEROUS, with transportation and other charges prepaid. A Returned Material Authorization (RMA) is required for all products and parts and may be requested by phone, fax, email, or mail. The aforesaid warranty excludes any responsibility or liability of WATEROUS for: (a) damages or defects due to accident, abuse, misuse, abnormal operating conditions, negligence, accidental causes, use in non-firefighting applications, or improper maintenance, or attributable to written specifications or instructions furnished by Buyer; (b) defects in products manufactured by others and furnished by WATEROUS hereunder, it being understood and agreed by the parties that the only warranty provided for such products shall be the warranty provided by the manufacturer thereof which, if assignable, WATEROUS will assign to Buyer, if requested by Buyer; (c) any product or part, altered, modified, serviced or repaired other than by WATEROUS, without its prior written consent; (d) the cost of dismantling, removing, transporting, storing, or insuring the defective product or part and the cost of reinstallation; and (e) normal wear items (packing, strainers, filters, light bulbs, anodes, intake screens, mechanical seals, etc.). ALL OTHER WARRANTIES ARE EXCLUDED, WHETHER EXPRESS OR IMPLIED BY OPERATION OF LAW OR OTHERWISE, INCLUDING ALL IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. IN NO EVENT, WHETHER AS A RESULT OF BREACH OF CONTRACT, WARRANTY, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, OR ANY OTHER CAUSE OF ACTION, SHALL WATEROUS BE LIABLE FOR ANY PUNITIVE, SPECIAL, INCIDENTAL OR CONSEQUENTIAL DAMAGES, OR FOR PERSONAL INJURY OR PROPERTY DAMAGES. The exclusive remedy of Buyer and the sole liability of WATEROUS, whether based on contract, warranty, tort or any other basis of recovery whatsoever, is expressly limited at the election of WATEROUS to: (a) the replacement at the agreed point of delivery of any product or part, which upon inspection by WATEROUS or its duly authorized representative, is found not to conform to the limited warranty set forth above, or (b) the repair of such product or part, or (c) the refund or crediting to Buyer of the net sales price of the defective product or part. BUYER’S REMEDIES CONTAINED HEREIN ARE EXCLUSIVE OF ANY OTHER REMEDY OTHERWISE AVAILABLE TO BUYER. Page 209 of 568 Warranty Begins: Stainless steel piping shall be free from structural failures caused by defects in material and workmanship, or perforation caused by corrosion. (b) any vehicle, chassis, or component, part, attachment or accessory damaged by misuse, neglect, fire, exposure to severe environmental or chemical conditions, acidic environment, improper maintenance, accident, crash, or force majeure such as natural disaster, lightning, earthquake, windstorm, hail, flood, war or riot; (d) products or parts which may in the ordinary course wear out and have to be replaced during the warranty period, including, but not limited to, tires, fluids, gaskets and light bulbs. Pierce assumes no responsibility for the assembly of its parts or subassemblies into finishing products or vehicles unless the assembly is performed by Pierce. Ten (10) Years - or - 100,000 Miles Warranty Period Ends After: Fire and Rescue Apparatus Coverage: Ten (10) Year Material and Workmanship Stainless Steel Piping 1. LIMITED WARRANTY The original purchaser may void this warranty in part or in its entirety if the product is repaired or replaced (a) without prior written approval of the Pierce Customer Service Department; or (b) at a facility which has not been approved by Pierce as to technical Limited Warranty Subject to the limitations and exclusions set forth below, Pierce Manufacturing provides the following warranty to the Buyer: (c) any vehicle, chassis or component, part, attachment or accessory that has been repaired, altered or assembled in any way by any person or entity other than Pierce which, in the sole judgment of Pierce, adversely affects the performance, stability or purpose for which it was manufactured; or (a) any integral parts, components, attachments or trade accessories of or to the product that are not manufactured by Pierce, including but not limited to engines, transmissions, drivelines, axles, water pumps and generators; with respect to all such parts, components, attachments and accessories, Pierce shall assign to Buyer the applicable warranties, if any, made by the respective manufacturers thereof; Notwithstanding anything to the contrary herein, Pierce makes no warranty whatsoever as to: The date of the original purchase invoice (issued when the product ships from the factory). This limited warranty shall apply only if the product is properly maintained in accordance with Pierce's maintenance instructions and manuals and is used in service which is normal to the particular model. Normal service means service which does not subject the product to stresses or impacts greater than normally result from careful use. If the Buyer discovers a defect or nonconformity, it must notify Pierce in writing within thirty (30) days after the date of discovery, but in any event prior to the expiration of the warranty period. THIS LIMITED WARRANTY MAY NOT BE ASSIGNED OR OTHERWISE TRANSFERRED BY THE BUYER TO ANY SUBSEQUENT USER OR PURCHASER OR TO ANY OTHER PERSON OR ENTITY. Pierce’s obligation under this warranty is limited to repairing or replacing without charge, as Pierce may elect, the stainless steel piping or components which Pierce determines to have failed due to defective material and workmanship, or perforation caused by corrosion. This warranty does not cover the use of fluoroprotein (FP) type foam. The sodium chloride within FP foam can cause long-term damage to system components if not thoroughly flushed immediately after use. Conditions and Exclusions: See Also Paragraphs 2 thru 4 4. EXCLUSION OF CONSEQUENTIAL AND INCIDENTAL DAMAGES. Notwithstanding anything to the contrary herein or in any agreement between Pierce and Buyer, IN NO EVENT SHALL PIERCE BE LIABLE FOR ANY CONSEQUENTIAL, INCIDENTAL, SPECIAL, INDIRECT, OR PUNITIVE DAMAGES WHATSOEVER, WHETHER ARISING OUT OF BREACH OF CONTRACT, WARRANTY, TORT (INCLUDING NEGLIGENCE AND STRICT LIABILITY) OR OTHER THEORY OF LAW OR EQUITY, WITH RESPECT TO VEHICLES OR OTHER PRODUCTS SOLD BY PIERCE, OR THEIR OPERATION OR FAILURE TO OPERATE, OR ANY DEFECTS THEREIN, OR ANY UNDERTAKINGS, ACTS OR OMISSIONS RELATED THERETO, REGARDLESS OF WHETHER PIERCE HAS BEEN INFORMED OF THE POSSIBILITY OF ANY SUCH DAMAGES. Without limiting the generality of the foregoing, Pierce specifically disclaims any liability for property or personal injury damages, penalties, damages for lost profits or revenues, loss of vehicles or products or any associated equipment, cost of substitute vehicles or products, down-time, delay damages, any other types of economic loss, or for any claims by any third party for any such damages. If the product fails to conform to the warranty set forth in paragraph 1 during the warranty period, and such nonconformity is not due to misuse, neglect, accident or improper maintenance, Buyer must notify Pierce within the time period specified in paragraph 1, and shall make the product available for inspection by Pierce or its designated agent. At the request of Pierce, any allegedly defective product shall be returned to Pierce by Buyer for examination and/or repair. Buyer shall be responsible for the cost of such transportation, and for risk of loss of or damage to the product during transportation. Within a reasonable time, Pierce shall repair or replace (at Pierce's option and expense) any nonconforming or defective parts. Repair or replacement shall be made only by a facility approved in advance in writing by Pierce. THIS REMEDY SHALL BE THE EXCLUSIVE AND SOLE REMEDY FOR ANY BREACH OF WARRANTY. 3. BUYER'S EXCLUSIVE REMEDY. Note: Any Surety Bond, if a part of the sale of the vehicle as to which this limited warranty is provided, applies only to this Pierce Basic One Year Limited Warranty for such vehicle, and not to other warranties made by Pierce in a separate document (if any) or to the warranties (if any) made by any manufacturer (other than Pierce) of any part, component, attachment or accessory that is incorporated into or attached to the vehicle.3/22/2012 WA0035 THE WARRANTY SET FORTH IN PARAGRAPH 1 IS THE SOLE AND EXCLUSIVE WARRANTY GIVEN BY PIERCE. PIERCE HEREBY DISCLAIMS AND EXCLUDES ALL OTHER WARRANTIES, WHETHER EXPRESS, IMPLIED OR STATUTORY, INCLUDING WITHOUT LIMITATION ANY WARRANTY OF MERCHANTABILITY, ANY WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE, AND ANY WARRANTIES ARISING FROM COURSE OF DEALING OR USAGE OF TRADE. 2. DISCLAIMERS OF WARRANTIES capability. Any repairs, modifications, alterations or aftermarket parts added after manufacture without the authorization of Pierce may void this warranty. Page 210 of 568 United Plastic Fabricating, Inc. (hereinafter called “UPF”) warrants each POLY-TANK®, Booster/Foam Tank POLYSIDE® Wetside Tank, Integrator Tank/Body, ELLIPSE™ Elliptical Tank, Ellip-T-Tank Tank and DEFENDER™ Skid Tank to be free from defects in material and workmanship for the service life of the original vehicle (vehicle must be actively used in an emergency re- sponse for fire suppression). All UPF Tanks must be installed and operated in accordance with the UPF Installation and Operating Guidelines. Failure to do so can void the warranty. Every UPF Tank is inspected and tested before leaving our facility. Should your UPF Tank require service, please notify UPF via email, fax, in writing or by calling UPF at 1-978-975-4520. Please provide the serial number, a de- scription of the service request, the location along with the phone number and name of the contact person. Our goal is to have scheduled work completed within a reasonable time period. Under a valid warranty claim, UPF will cover the cost to repair the UPF Tank including the customary and reasonable costs to make the tank accessible such as the removal and reinstallation of the tank if authorized in advance (pre-approved) by UPF. The warranty will not cover tanks that have been im- properly installed, operated, misused, abused, or modified from its intended or designed use. Serial number must not have been altered, defaced or re- moved. Tanks that are not stored or installed properly which results in the tank suffering UV damage will not be covered by this agreement. Should UPF determine that the service claim is valid under this warranty for a tank located outside of the United States and Canada, UPF will assume the costs for labor and material for the warranty repair as described above plus all travel costs to the U.S. port of embarkation. Costs for airline travel outside of the U.S. and Canada will not be the responsibility of UPF. In the event the tank shall become stationed in an area of the world that is considered to be a war zone or where unsafe conditions exist for the safe passage of United States Nationals, as reported by the United States Depart- ment of State, (http://www.state.gov), and a request to perform service or warranty repairs, UPF reserves the right to refuse to honor such requests. It is the purchaser’s responsibility to relocate the tank to an area where such repairs can be performed without undue risk to UPF employees or their des- ignee. UPF will make every reasonable effort to support our products though alternative means. For Ellipse™ elliptical tanks, a separate five year warranty provided by the subcontractor is applied to the sub-frames, chute linings (rubber isolation strips) and metal components. The stainless steel wrap provided by UPF shall be warranted by the subcontractor performing the wrap installation in accordance with their warranty in place at the time of the installation. UPF will not be liable for any warranty costs associated with the wrap, sub-frames, chute linings (rubber isolation strips) and metal components but will assist with all claims on behalf of its customer. For PolySide® wetsided tanks and Integrator™ Tank/Body units, all polypro- pylene components related to the tank shall carry the standard UPF lifetime FO R : P O L Y - T A N K ® , P O L Y S I D E ® , I N T E G R A T O R ™ , E L L I P S E ™ , E L L I P - T - T A N K ™ & D E F E N D E R ™ W A R R A N T Y UN I T E D P L A S T I C F A B R I C A T I N G , I N C . LIFETIME SERVICE WARRANTY Continued on back Effective 1 August, 2009 Page 211 of 568 service warranty. Other polypropylene components, including but not limited to compartments, wheel wells, fenders and other body related components shall be warranted by UPF for a period of ten years. The warranty for the PolySide® and Integrator™ units excludes paint or hardware, which shall be covered by the manufacturer of the paint/hardware. All UPF tanks 50 gallons or less utilized for non-fire applications and installed on specialty vehicles such as ATVs, trailers, boats, etc. are covered under a separate warranty policy available from UPF. Further, UPF Protector™ foam and water trailers are warranted under a separate warranty policy available from UPF. This UPF warranty is transferable within the United States only with prior writ- ten approval by UPF (except an original apparatus manufacturer may assign this warranty to the first titled owner/lessee of the apparatus). UPF will NOT reimburse any unnecessary work and/or work that has not been pre-approved. Any and all third party charges must be pre- authorized and approved in writing by UPF prior to commencing the work. Any unauthorized third party repairs, alterations, actions or modi- fications will not be covered and can void the warranty. UPF will be the sole determining authority as to whether a service claim will be valid and covered under this warranty. In no event will UPF be liable for an amount in excess of the purchase price of the booster/foam tank at the time of manufacture or for any loss or dam- age, whether direct, indirect, incidental, consequential, or otherwise arising out of failure of its product. Loss of contents (water, foam, etc.) shall not be the responsibility of UPF. Further, UPF is not responsible for costs associated with service repairs to chassis, sub-frames, bodies, valves, dumps, hoses, pressure vacuum vents, and other components (i.e. liquid level transducers, etc.). Further, UPF will not cover the cost for travel of the vehicle to and from a repair facility. This warranty contains the entire warranty. It is the sole warranty and price agreements or representation, whether oral or written, are either merged herein or expressly cancelled. UPF neither assumes, nor authorizes any per- son supposing to act on its behalf to change, nor assume for it, any warranty or liability concerning its product. This warranty gives you specific legal rights, and you may also have other rights which vary from state to state. Some states do not allow exclusion or limitation or incidental or consequential damage, so the above limitation or exclusion may not apply to you. Since some states do not allow limitations on the length of an implied warranty, the above limitation may not apply to you. THERE ARE NO WARRANTIES, EXPRESSED OR IMPLIED, WHICH EX- TEND BEYOND THE DESCRIPTION OF THE FACE HEREOF. THERE IS NO EXPRESS OR IMPLIED WARRANTY OF MERCHANTABILITY OR A WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE. ADDITION- ALLY, THIS WARRANTY IS IN LIEU OF ALL OTHER OBLIGATION OR LIABILITIES ON THE PART OF UPF. FO R : P O L Y - T A N K ® , P O L Y S I D E ® , I N T E G R A T O R ™ , E L L I P S E ™ , E L L I P - T - T A N K ™ & D E F E N D E R ™ W A R R A N T Y UN I T E D P L A S T I C F A B R I C A T I N G , I N C . POLY-TANK®,& POLYSIDE® are registered trademarks of UPF, Inc. INTEGRATOR™, ELLIPSE™, ELLIP-T-TANK™ & DEFENDER™ are trademarks of UPF, Inc. © 08/01/09 UPF, Inc. Printed in the USA Page 212 of 568 Note: Any Surety Bond, if a part of the sale of the vehicle as to which this limited warranty is provided, applies only to this Pierce Basic One Year Limited Warranty for such vehicle, and not to other warranties made by Pierce in a separate document (if any) or to the warranties (if any) made by any manufacturer (other than Pierce) of any part, component, attachment or accessory that is incorporated into or attached to the vehicle. 2/8/2010 WA0057 1. LIMITED WARRANTY THE WARRANTY SET FORTH IN PARAGRAPH 1 IS THE SOLE AND EXCLUSIVE WARRANTY GIVEN BY PIERCE. PIERCE HEREBY DISCLAIMS AND EXCLUDES ALL OTHER WARRANTIES, WHETHER EXPRESS, IMPLIED OR STATUTORY, INCLUDING WITHOUT LIMITATION ANY WARRANTY OF MERCHANTABILITY, ANY WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE, AND ANY WARRANTIES ARISING FROM COURSE OF DEALING OR USAGE OF TRADE. 2. DISCLAIMERS OF WARRANTIES The original purchaser may void this warranty in part or in its entirety if the product is repaired or replaced (a) without prior written approval of the Pierce Customer Service Department; or (b) at a facility which has not been approved by Pierce as to technical capability. Any repairs, modifications, alterations or aftermarket parts added after manufacture without the authorization of Pierce may void this warranty. This limited warranty shall apply only if the product is properly maintained in accordance with Pierce's maintenance instructions and manuals and is used in service which is normal to the particular model. Normal service means service which does not subject the product to stresses or impacts greater than normally result from careful use. If the Buyer discovers a defect or nonconformity, it must notify Pierce in writing within thirty (30) days after the date of discovery, but in any event prior to the expiration of the warranty period. THIS LIMITED WARRANTY MAY NOT BE ASSIGNED OR OTHERWISE TRANSFERRED BY THE BUYER TO ANY SUBSEQUENT USER OR PURCHASER OR TO ANY OTHER PERSON OR ENTITY. This limited warranty is applicable to the vehicle in the following percentage costs of warranty repair, if any: Topcoat Durability & Appearance: Gloss, Color Retention & Cracking 0-72 months 100% 73-96 months 50% 97-120 months 25% Integrity of Coating System: Adhesion, Blistering/Bubbling 0-36 months 100% 37-84 months 50% 85-120 months 25% Corrosion: Dissimilar Metal and Crevice 0-36 months 100% 37-48 months 50% 49-72 months 25% 73-120 months 10% Corrosion Perforation 0-120 months 100% This limited warranty applies only to exterior paint. Paint on the vehicle's interior is warranted only under the Pierce Basic One Year Limited Warranty. Items not covered by this warranty include: (a) Damage from lack of maintenance and cleaning (proper cleaning and maintenance procedures are detailed in the Pierce operation and maintenance manual). (b) UV paint fade. (c) Any cab not manufactured by Pierce. Conditions and Exclusions: See Also Paragraphs 2 thru 4 Limited Warranty Subject to the limitations and exclusions set forth below, Pierce Manufacturing provides the following warranty to the Buyer: (c) any vehicle, chassis or component, part, attachment or accessory that has been repaired, altered or assembled in any way by any person or entity other than Pierce which, in the sole judgment of Pierce, adversely affects the performance, stability or purpose for which it was manufactured; or (a) any integral parts, components, attachments or trade accessories of or to the product that are not manufactured by Pierce, including but not limited to engines, transmissions, drivelines, axles, water pumps and generators; with respect to all such parts, components, attachments and accessories, Pierce shall assign to Buyer the applicable warranties, if any, made by the respective manufacturers thereof; Notwithstanding anything to the contrary herein, Pierce makes no warranty whatsoever as to: Fire and Rescue Apparatus Coverage: Ten (10) Year Pro-Rated Paint and Corrosion Custom Body Ten (10) YearsWarranty Period Ends After: The date of the original purchase invoice (issued when the product ships from the factory).Warranty Begins: Exterior surfaces of the body shall be free from blistering, peeling, corrosion or any other adhesion defect caused by defective manufacturing methods or paint material selection. (d) products or parts which may in the ordinary course wear out and have to be replaced during the warranty period, including, but not limited to, tires, fluids, gaskets and light bulbs. Pierce assumes no responsibility for the assembly of its parts or subassemblies into finishing products or vehicles unless the assembly is performed by Pierce. (b) any vehicle, chassis, or component, part, attachment or accessory damaged by misuse, neglect, fire, exposure to severe environmental or chemical conditions, acidic environment, improper maintenance, accident, crash, or force majeure such as natural disaster, lightning, earthquake, windstorm, hail, flood, war or riot; 4. EXCLUSION OF CONSEQUENTIAL AND INCIDENTAL DAMAGES. Notwithstanding anything to the contrary herein or in any agreement between Pierce and Buyer, IN NO EVENT SHALL PIERCE BE LIABLE FOR ANY CONSEQUENTIAL, INCIDENTAL, SPECIAL, INDIRECT, OR PUNITIVE DAMAGES WHATSOEVER, WHETHER ARISING OUT OF BREACH OF CONTRACT, WARRANTY, TORT (INCLUDING NEGLIGENCE AND STRICT LIABILITY) OR OTHER THEORY OF LAW OR EQUITY, WITH RESPECT TO VEHICLES OR OTHER PRODUCTS SOLD BY PIERCE, OR THEIR OPERATION OR FAILURE TO OPERATE, OR ANY DEFECTS THEREIN, OR ANY UNDERTAKINGS, ACTS OR OMISSIONS RELATED THERETO, REGARDLESS OF WHETHER PIERCE HAS BEEN INFORMED OF THE POSSIBILITY OF ANY SUCH DAMAGES. Without limiting the generality of the foregoing, Pierce specifically disclaims any liability for property or personal injury damages, penalties, damages for lost profits or revenues, loss of vehicles or products or any associated equipment, cost of substitute vehicles or products, down-time, delay damages, any other types of economic loss, or for any claims by any third party for any such damages. If the product fails to conform to the warranty set forth in paragraph 1 during the warranty period, and such nonconformity is not due to misuse, neglect, accident or improper maintenance, Buyer must notify Pierce within the time period specified in paragraph 1, and shall make the product available for inspection by Pierce or its designated agent. At the request of Pierce, any allegedly defective product shall be returned to Pierce by Buyer for examination and/or repair. Buyer shall be responsible for the cost of such transportation, and for risk of loss of or damage to the product during transportation. Within a reasonable time, Pierce shall repair or replace (at Pierce's option and expense) any nonconforming or defective parts. Repair or replacement shall be made only by a facility approved in advance in writing by Pierce. THIS REMEDY SHALL BE THE EXCLUSIVE AND SOLE REMEDY FOR ANY BREACH OF WARRANTY. 3. BUYER'S EXCLUSIVE REMEDY. Page 213 of 568 Note: Any Surety Bond, if a part of the sale of the vehicle as to which this limited warranty is provided, applies only to this Pierce Basic One Year Limited Warranty for such vehicle, and not to other warranties made by Pierce in a separate document (if any) or to the warranties (if any) made by any manufacturer (other than Pierce) of any part, component, attachment or accessory that is incorporated into or attached to the vehicle. 2/22/2010 WA0168 1. LIMITED WARRANTY THE WARRANTY SET FORTH IN PARAGRAPH 1 IS THE SOLE AND EXCLUSIVE WARRANTY GIVEN BY PIERCE. PIERCE HEREBY DISCLAIMS AND EXCLUDES ALL OTHER WARRANTIES, WHETHER EXPRESS, IMPLIED OR STATUTORY, INCLUDING WITHOUT LIMITATION ANY WARRANTY OF MERCHANTABILITY, ANY WARRANTY OF FITNESS FOR A PARTICULAR PURPOSE, AND ANY WARRANTIES ARISING FROM COURSE OF DEALING OR USAGE OF TRADE. 2. DISCLAIMERS OF WARRANTIES The original purchaser may void this warranty in part or in its entirety if the product is repaired or replaced (a) without prior written approval of the Pierce Customer Service Department; or (b) at a facility which has not been approved by Pierce as to technical capability. Any repairs, modifications, alterations or aftermarket parts added after manufacture without the authorization of Pierce may void this warranty. This limited warranty shall apply only if the product is properly maintained in accordance with Pierce's maintenance instructions and manuals and is used in service which is normal to the particular model. Normal service means service which does not subject the product to stresses or impacts greater than normally result from careful use. If the Buyer discovers a defect or nonconformity, it must notify Pierce in writing within thirty (30) days after the date of discovery, but in any event prior to the expiration of the warranty period. THIS LIMITED WARRANTY MAY NOT BE ASSIGNED OR OTHERWISE TRANSFERRED BY THE BUYER TO ANY SUBSEQUENT USER OR PURCHASER OR TO ANY OTHER PERSON OR ENTITY. This warranty does not cover damage from lack of maintenance and cleaning (proper cleaning and maintenance procedures are detailed in the Pierce operation and maintenance manual). Conditions and Exclusions: See Also Paragraphs 2 thru 4 Limited Warranty Subject to the limitations and exclusions set forth below, Pierce Manufacturing provides the following warranty to the Buyer: (c) any vehicle, chassis or component, part, attachment or accessory that has been repaired, altered or assembled in any way by any person or entity other than Pierce which, in the sole judgment of Pierce, adversely affects the performance, stability or purpose for which it was manufactured; or (a) any integral parts, components, attachments or trade accessories of or to the product that are not manufactured by Pierce, including but not limited to engines, transmissions, drivelines, axles, water pumps and generators; with respect to all such parts, components, attachments and accessories, Pierce shall assign to Buyer the applicable warranties, if any, made by the respective manufacturers thereof; Notwithstanding anything to the contrary herein, Pierce makes no warranty whatsoever as to: Fire and Rescue Apparatus Coverage: One (1) Year Material and Workmanship Graphics Fading and Deterioration One (1) YearWarranty Period Ends After: The date the apparatus is placed in service, or 60 days from the original buyer invoice date, whichever comes first.Warranty Begins: Each graphic lamination shall be free from defects in material, workmanship, fading, and deterioration. (d) products or parts which may in the ordinary course wear out and have to be replaced during the warranty period, including, but not limited to, tires, fluids, gaskets and light bulbs. Pierce assumes no responsibility for the assembly of its parts or subassemblies into finishing products or vehicles unless the assembly is performed by Pierce. (b) any vehicle, chassis, or component, part, attachment or accessory damaged by misuse, neglect, fire, exposure to severe environmental or chemical conditions, acidic environment, improper maintenance, accident, crash, or force majeure such as natural disaster, lightning, earthquake, windstorm, hail, flood, war or riot; 4. EXCLUSION OF CONSEQUENTIAL AND INCIDENTAL DAMAGES. Notwithstanding anything to the contrary herein or in any agreement between Pierce and Buyer, IN NO EVENT SHALL PIERCE BE LIABLE FOR ANY CONSEQUENTIAL, INCIDENTAL, SPECIAL, INDIRECT, OR PUNITIVE DAMAGES WHATSOEVER, WHETHER ARISING OUT OF BREACH OF CONTRACT, WARRANTY, TORT (INCLUDING NEGLIGENCE AND STRICT LIABILITY) OR OTHER THEORY OF LAW OR EQUITY, WITH RESPECT TO VEHICLES OR OTHER PRODUCTS SOLD BY PIERCE, OR THEIR OPERATION OR FAILURE TO OPERATE, OR ANY DEFECTS THEREIN, OR ANY UNDERTAKINGS, ACTS OR OMISSIONS RELATED THERETO, REGARDLESS OF WHETHER PIERCE HAS BEEN INFORMED OF THE POSSIBILITY OF ANY SUCH DAMAGES. Without limiting the generality of the foregoing, Pierce specifically disclaims any liability for property or personal injury damages, penalties, damages for lost profits or revenues, loss of vehicles or products or any associated equipment, cost of substitute vehicles or products, down-time, delay damages, any other types of economic loss, or for any claims by any third party for any such damages. If the product fails to conform to the warranty set forth in paragraph 1 during the warranty period, and such nonconformity is not due to misuse, neglect, accident or improper maintenance, Buyer must notify Pierce within the time period specified in paragraph 1, and shall make the product available for inspection by Pierce or its designated agent. At the request of Pierce, any allegedly defective product shall be returned to Pierce by Buyer for examination and/or repair. Buyer shall be responsible for the cost of such transportation, and for risk of loss of or damage to the product during transportation. Within a reasonable time, Pierce shall repair or replace (at Pierce's option and expense) any nonconforming or defective parts. Repair or replacement shall be made only by a facility approved in advance in writing by Pierce. THIS REMEDY SHALL BE THE EXCLUSIVE AND SOLE REMEDY FOR ANY BREACH OF WARRANTY. 3. BUYER'S EXCLUSIVE REMEDY. Page 214 of 568 JROGHQVWDWHĆUHFRP DEALER SUPPLIED PRODUCTS SERVICES Exhibit “D” 5 AND/OR Page 215 of 568 DEALER SUPPLIED EQUIPMENT and/or SERVICES The following items and/or services will be provided by Golden State Fire Apparatus Inc. (GSFA) prior to final delivery: LICENSED MANUFACTURER The State of California Vehicle Code, section 11701 requires “every manufacturer of a vehicle subject to registration shall make application to the Department of Motor Vehicles (DMV) for a license containing a general distinguishing number”. The manufacturer has a current license at time of proposal and shall provide a copy upon request. Temporary licenses are not acceptable. LICENSED DEALERSHIP The State of California Vehicle Code, section 11701 requires a “dealer in vehicles of a type subject to registration, shall make application to the Department of Motor Vehicles (DMV) for a license containing a general distinguishing number”. Golden State Fire Apparatus, Inc. has a current license at time of bid as outlined above and is available upon request. Temporary licenses are not acceptable. LICENSED SALES REPRESENTATIVE The State of California Vehicle Code, section 11800 requires that it shall be “unlawful for any person to function as a vehicle salesperson without having first procured a license issued by the Department of Motor Vehicles (DMV)”. The representative has a current vehicle salespersons license at time of proposal and shall provide a copy upon request. Temporary licenses are not acceptable. VEHICLE REGISTRATION The State of California Vehicle Code section 11739 requires that the “dealer of a new motor vehicle sale is responsible for applying for the title, securing vehicle registration, and obtaining license plates for the Customer” through the Department of Motor Vehicles (DMV). Golden State Fire Apparatus, Inc. is a factory-authorized dealer of the vehicle being sold and is authorized to register with the State of California as a new vehicle manufacturer. GSFA will make all necessary applications and complete all transfer papers, including applying for California Exempt “E” license plates. WEEKLY PROGRESS PHOTOGRAPHS GSFA will provide weekly photographs of the apparatus or the major components as they are being constructed. The photographs will commence at the start of the manufacturing process and will continue through production by the manufacturer. The reports will show the progress of the apparatus through the course of each week. Special attention will be given to show the unique features and aspects of the apparatus as construction progresses. FINAL INSPECTION FACTORY TRIP A final inspection trip to the manufacturing facility will be provided for two (2) Customer representative(s). The intent of this trip is to ensure that the apparatus is built to specification and to detect any deficiencies that require correction. The final inspection trip will have a duration of three (3) days and two (2) nights and be scheduled at times mutually agreed upon between the Golden State Fire Apparatus Sales Consultant and the Customer. Costs for airfare, lodging, meals and ground transportation while at the manufacturer ’s location will be the responsibility of GSFA . Air travel will be from one of the following airports: Sacramento, San Francisco or San Jose. Cost of transportation to and from the airport shall be the responsibility of the purchaser. Page 216 of 568 Costs such as Customer ground transportation in California, Customer airport parking, Customer luggage fees and Customer incidentals while traveling to the factory will be the responsibility of the Customer. Flight reservations are non-refundable and in the event of a cancellation after booking, the Customer will be responsible for all costs associated with this cancellation, which may include not only the original ticket cost but also any change or cancellation fees imposed by the airline and/ or travel agency. Flight reservations are also non-transferable. DELIVERY TO AUTHORIZED SERVICE FACILITY GSFA will, at their expense, deliver the apparatus (including any applicable equipment, spare parts, and supplies) to their Northern California facility in Sacramento for a dealer preparation inspection. To ensure proper break in of all components while still under warranty, the apparatus shall be delivered under its own power - rail or truck freight shall not be acceptable. PRE-DELIVERY SERVICE After transportation from the factory and prior to delivery, the apparatus will receive a pre -delivery service to confirm proper operation and correction of any issues found as a result of said inspection . The Golden State Fire Apparatus, Inc. pre-delivery service consists of the following: • Engine Compartment and Undercarriage – Check for any broken mounting brackets and inspect for correct capacities of the following (if applicable): engine oil, coolant, power steering fluid, washer reservoir fluid, transmission fluid, rear end fluid, pump transmission oil, and primer oil. • Interior – Operate all doors, windows, and locks for proper adjustment. Check upholstery. • Exterior – Repair reasonable paint scratches or chips. Tighten any loose hardware and inspect tires and wheels for proper pressure and lug torquing. • Road Test – With the water tank (if applicable) full, the apparatus will be driven approximately twenty miles which allows the drive train components to get up to operating temperature. Road test will be on both city and highway roads. A DOT compliant brake test will be conducted to ensure the system is holding air. The brake condition and wheel seals will also be inspected. • Electrical - Operate all lights, sirens, and other electrical accessories to verify operation. • Pump - If applicable, vacuum test the pump to hold for 15 minutes. After vacuum test, operate the relief valve, transfer valve and check pump shift. Check water tank for leaks and inspect water level gauge for calibration. With discharge caps loose, rapid test all individual gauges and main gauges for calibration. Lubricate valve rods. • Foam System – If applicable, tighten caps and connect foam lines. Test selector, valves, metering valve and operation of foam system (including flush). • Fuel Tank - Fuel tank will be filled at the dealership location prior to final delivery. • DEF Tank - DEF tank will be filled at the dealership location prior to final delivery. • Wash - The apparatus will be thoroughly washed at the dealership location prior to final delivery. Page 217 of 568 FINAL DELIVERY (CUSTOMER LOCATION) GSFA will, at their expense, deliver the Product (including any applicable equipment, spare parts, and supplies) to the Customer specified address once completed. Prior to delivery of the Product, Customer agrees to provide proof of liability and physical damage insurance to GSFA. GSFA will not release the Product to the Customer until such proof of insurance is provided. It is the responsibility of the Customer to have any outstanding balance due, paid in full to GSFA, prior to or at the time that the Product is complete and ready to deliver. If payment is late or delivery is delayed pending payment, a daily finance charge of $150.00 and a daily storage fee of $50.00 may apply until such payment is received. Due to insurance liability, the Product will not be delivered without full acceptance and full payment (or prior written agreement between the Customer and GSFA). DEALER PROVIDED LOOSE EQUIPMENT Prior to final delivery of the specified vehicle to the customer location, the following items will be provided by the dealer: • One (1) red 2100 gallon, FoldATank brand, aluminum frame, portable water tank END OF EXHIBIT “D” Page 218 of 568 Page 1 of 2 Agenda Item No: 8.g. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-222 AGENDA SUMMARY REPORT SUBJECT: Notification of Change Order to Ghilotti Construction Inc. for Work Related to the Urban Core Project and Approval of Corresponding Budget Amendments. DEPARTMENT: Public Works PREPARED BY: Seth Strader, Administrative Analyst PRESENTER: Tim Eriksen, Director of Public Works/City Engineer ATTACHMENTS: 1. RFC-29 -School Street Impv Combined Rev 1 Summary: Council will receive report of change order to Ghilotti Construction Inc. for work related to the Urban Core Project and consider approval of corresponding budget amendment. Background: Public Works Staff were notified of a streetlight outage on School Street between Smith Street and Henry Street. Public Work Staff worked with the Electric Utility Department to resolve the issue that caused the outage. It was determined by the Electric Utility Department that the conduit under the sidewalk behind the street trees on School Street had been compromised by the tree roots and pulling new electric lines was not possible. The only solution was to run all the streetlights and overhead lines above ground, which is not permitted on School Street. The other solution is to remove the sidewalk and replace all the conduits for the streetlights. The City Engineer decided that replacing the conduit would be the best solution. Discussion: The City Engineering department requested a proposal (Attachment 1) from Ghilotti Construction Company as part of the Urban Core Project to remove and replace the sidewalk and conduit. The amount requested for this budget amendment is $128,653.40, which will be made up of Electric and General funds. Staff recommends Council receive report of change order to Ghilotti Construction Inc. for work related to the Urban Core Project and approve corresponding budget amendment. Recommended Action: Receive report of change order to Ghilotti Construction Inc. for work related to the Urban Core Project and approve corresponding budget amendment. BUDGET AMENDMENT REQUIRED: YES CURRENT BUDGET AMOUNT: 10024200.80230.18435: $0; 80526150.52100.18435: $0 PROPOSED BUDGET AMOUNT: 10024200.80230.18435: $68,643.40; 80526150.52100.18435: $60,000.00 FINANCING SOURCE: Funds 100 and 805 REVENUE: No GRANT: No PREVIOUS CONTRACT/PURCHASE ORDER NO.: 2324170 COORDINATED WITH: Tim Eriksen, Director of Public Works/City Engineer, Andrew Stricklin, Senior Engineer, Cindy Sauers, Electric Utility Director STRATEGIC PLAN (SP): CLIMATE INITIATIVES (CI): 1c – Install energy-efficient outdoor lighting. 2b – Encourage active transportation as a viable alternative to automobiles. Page 219 of 568 Page 2 of 2 GENERAL PLAN ELEMENTS (GP): GP-A4 - Public Facilities, Services, and Infrastructure Element GP-A3 - Mobility Element Page 220 of 568 - Engineering Contractor - 246 GHILOTTI AVENUE • SANTA ROSA, CA 95407 • 707-585-1221 • FAX 707-585-0129 STATE CONTRACTORS LICENSE #644515 January 22, 2025 City of Ukiah 300 Seminary Dr Ukiah, CA 94582 Attn.; Andrew Stricklin Email; astriklin@cityofukiah.com Subject; RFC-29 – School Street Improvements Rev 1 Dear Jason, Attached is our proposal to construct the improvements on School Street between Smith and Henry Dr. We will have crews available the week of January 20. Our bid is based on closing the road during construction work hours. City of Ukiah Electric will furnish all new materials and boxes to restore the street lighting in this area. Following you review, please do not hesitate to contact us with any questions. Cost Impact per attached spread sheet - $128,653.40 Thank you, Steve Hanak Ghilotti Construction Company SR. Project Manager ATTACHMENT 1 Page 221 of 568 Urban Core Rehab Job #6095 Item # Description Quantity UM Unit Price Total RFC‐28‐ School Street Improvements 1 Pothole Existing Utilities 1 DA 5,626.00$ 5,626.00$ 2 Remove Tree and Stump 1 EA 4,540.00$ 4,540.00$ 3 Sawcut Asphalt 220 LF 4.86$ 1,069.20$ 4 Demo Misc Items (Garbage Can & Wine Barrels 1 LS 5,635.00$ 5,635.00$ 5 Demo Curb & Gutter & Vertical Curb 244 LF 14.90$ 3,635.60$ 6 Demo Sidewalk & HCR 1900 SF 7.44$ 14,136.00$ 7 Regrade area to conform 1900 SF 3.83$ 7,277.00$ 8 F/P 4" AGG under Concrete Flatwork 100 TN 68.75$ 6,875.00$ 9 F/P/S Curb & Gutter 216 LF 69.69$ 15,053.04$ 10 F/P/S Vertical Curb (Planter) 28 LF 105.57$ 2,955.96$ 11 F/P/S HCR 2 EA 4,175.00$ 8,350.00$ 12 F/P/S Sidewalk 1664 SF 12.23$ 20,350.72$ 13 Remove & Reset Boxes to Grade (does not include large vaults)15 EA 699.00$ 10,485.00$ 14 Remove & Reset No Parking Signs 2 EA 392.00$ 784.00$ 15 3" Asphalt Pave @ Lip Of Gutter 500 SF 10.20$ 5,100.00$ Subtotal 111,872.52$ 15% O&P 16,780.88$ Total 128,653.40$ Notes; 1 Utility obstructions if encountered will be tracked on T&M until resolved. 2 Wine Barrels and shrubs will be removed by property owner prior to demolition 3 We are not including landscaping or tree replacement 4 Bid is based on closing the road in the work zone during work hours. Steve Hanak Page 1 1/23/2025 Page 222 of 568 Page 1 of 2 Agenda Item No: 8.h. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-232 AGENDA SUMMARY REPORT SUBJECT: Report of Contract with Placer Labs Inc. for an up to 3-Year Agreement for the Purpose of Demographic Data for Use by Multiple Departments. DEPARTMENT: City Manager / Admin PREPARED BY: Shannon Riley, Deputy City Manager PRESENTER: Consent Calendar ATTACHMENTS: 1. Placer.ai Contract Summary: The City Council will receive a report of purchase of a contract with Placer Labs, Inc for demographic data in the amount of $56,600 for a period of up to three years. The data will serve multiple departments for purposes of economic development, event data, traffic counts, grant applications, and more. Background: Placer.ai is a demographic analytics platform that provides valuable insights about visits, trade areas, customer insights, traffic, and more. This information is valuable to nearly every department at the City, and is an important tool for grant applications, business retention and recruitment, event planning, sponsorship recruitment, and more. For example, Staff can now determine how many people attend free community events like Pumpkinfest and Sundays in the Park, as well as determine where they travel from, thereby planning more precisely and more effectively targeting sponsors and visitors through advertising. In addition to guiding strategic decisions, accurate and up-to-date demographic data is imperative for pursuing grants, bonds, and other sources of public or private funding. Discussion: The cost of the platform for one year is $17,600. In order to secure current pricing with nominal increases, the City entered into a three-year contract (subsequent years will be budgeted for, and are priced at $19,000 and $20,000); however, the contract can be canceled at any time with no penalty. The contract is provided as Attachment 1. Recommended Action: Receive report of purchase of a contract with Placer Labs, Inc for demographic data for a period of up to three years. BUDGET AMENDMENT REQUIRED: No CURRENT BUDGET AMOUNT: 20012600.57300: $17,600 PROPOSED BUDGET AMOUNT: N/A FINANCING SOURCE: Cost Allocation REVENUE: No GRANT: No PREVIOUS CONTRACT/PURCHASE ORDER NO.: 2425-126 COORDINATED WITH: N/A STRATEGIC PLAN (SP): N/A CLIMATE INITIATIVES (CI): N/A GENERAL PLAN ELEMENTS (GP): GP-A2 - Economic Development Element Page 223 of 568 Page 2 of 2 Page 224 of 568 Page 225 of 568 Page 226 of 568 Page 227 of 568 Page 228 of 568 Page 229 of 568 Page 230 of 568 Page 231 of 568 Page 232 of 568 Page 233 of 568 Page 234 of 568 Page 235 of 568 Page 236 of 568 Page 237 of 568 Page 238 of 568 Page 239 of 568 Page 240 of 568 Page 241 of 568 Page 242 of 568 Page 243 of 568 Page 244 of 568 Page 245 of 568 Page 246 of 568 Page 247 of 568 Page 248 of 568 Page 249 of 568 Page 250 of 568 Page 1 of 2 Agenda Item No: 13.a. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-133 AGENDA SUMMARY REPORT SUBJECT: Annual Military Equipment Report from Ukiah Police Department, in Compliance with California Assembly Bill No. 481. DEPARTMENT: Police PREPARED BY: Tom Corning, Police Captain PRESENTER: Tom Corning, Police Captain ATTACHMENTS: 1. MilitaryEquipAttachment Summary: The City Council will consider approval of the Annual Military Equipment Report for the Ukiah Police Department (UPD). Background: Assembly Bill (AB) 481, codified in Government Code sections 7070 through 7075, mandates that law enforcement agencies obtain approval from their governing body before acquiring, funding, or utilizing military equipment. This approval must be obtained through the adoption of a Military Equipment Use Policy (“MEU Policy”) by ordinance. On March 15, 2023, the City Council adopted Ordinance 1229 (Attachment 1), approving the Ukiah Police Department's Policy 708, which governs the use of military equipment. The term "military equipment," as defined by AB 481, does not exclusively refer to items formerly used by the military; in fact, many of the items listed in AB 481 are not used by the military at all. Under the law, “military equipment” includes, but is not limited to, unmanned aerial vehicles (UAVs), armored vehicles, pepper balls, non-lethal shotgun ammunition, 40mm non-lethal projectile launchers, long-range acoustic devices, and flashbangs. These items are critical in enabling officers to handle volatile situations that could otherwise escalate into lethal encounters. They are widely used by law enforcement agencies to ensure the safety of both citizens and officers, having been tested and proven effective in real-world scenarios. As per Government Code section 7072, a law enforcement agency that has received approval for a military equipment use policy is required to submit an annual military equipment report to the governing body. This report must be submitted within one year of policy approval and annually thereafter for as long as the military equipment remains in use. The report, provided below, must include the following details: 1. A summary of how the military equipment was used. 2. A summary of any complaints received regarding the military equipment. 3. Any incidents of violations of the military equipment use policy. 4. The total annual cost of each type of military equipment in use. 5. The quantity of each type of military equipment in possession. 6. Any plans to acquire additional military equipment in the coming year. Discussion: The Ukiah Police Department currently uses four types of items classified as military equipment as defined by AB 481. These include: • Glock training pistols and associated paint training ammunition Page 251 of 568 Page 2 of 2 • 5.56mm rifle paint training ammunition • Unmanned aircraft systems (UAS) • Non-lethal 12-gauge bean bag ammunition In the past year, the UPD utilized the training pistols and 5.56mm rifle paint ammunition during department- sanctioned active shooter training exercises. A total of 1800 9mm paint rounds and 700 5.56mm paint rounds were used, allowing officers to simulate real-world tactical situations in a safe manner. This ammunition is only used for training purposes. The UPD also employed unmanned aircraft systems multiple times throughout the year. These UAVs provided valuable aerial support, enhancing officers' ability to search for fleeing suspects, capture forensic evidence, conduct search and rescue missions, investigate hazardous materials or explosives, and assist with fire- related operations. The UPD did not use any non-lethal 12-gauge bean bag rounds in the last year. There have been no complaints regarding the use of military equipment by the UPD in the past year. Additionally, there have been no known violations of the Military Equipment Use Policy over the last year. The total annual cost and quantity of each type of military equipment in use by the UPD are outlined in the attached UPD Military Equipment Inventory. Looking forward, the UPD does not plan to acquire any further military equipment beyond what has already been approved by the City Council. However, the UPD is requesting to purchase additional 9mm and 5.56mm paint ammunition to replenish what was used during training events over the past year. Recommended Action: Receive and Approve Annual Military Equipment Report. BUDGET AMENDMENT REQUIRED: N/A CURRENT BUDGET AMOUNT: N/A PROPOSED BUDGET AMOUNT: N/A FINANCING SOURCE: N/A REVENUE: Yes / No GRANT: Yes / No PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A COORDINATED WITH: Tom Corning, Ukiah Police Department STRATEGIC PLAN (SP): N/A CLIMATE INITIATIVES (CI): N/A GENERAL PLAN ELEMENTS (GP): GP-A6 - Safety Element Page 252 of 568 Page 253 of 568 Page 254 of 568 Page 255 of 568 Page 256 of 568 Page 257 of 568 Page 258 of 568 Page 259 of 568 Page 260 of 568 Page 261 of 568 Page 262 of 568 Page 263 of 568 Page 264 of 568 Page 265 of 568 Page 1 of 3 Agenda Item No: 13.b. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-202 AGENDA SUMMARY REPORT SUBJECT: Discussion with Possible Direction to Staff Regarding Alternatives for Completion of an Updated Historic Resources Survey and a City of Ukiah Historic Preservation Code. DEPARTMENT: Community Development PREPARED BY: Craig Schlatter, Community Development Director PRESENTER: Craig Schlatter, Community Development Director ATTACHMENTS: 1. RFP Architectural and Historical Resource Survey Preparation 2. Correspondence Received - Alyssa Ballard 3. 13b - Correspondence Received - Phillip Gary Summary: Council will discuss and possibly provide direction to Staff regarding alternatives for completion of an updated Historic Resources Survey and a City of Ukiah Historic Preservation Code. Background: At the regular City Council meeting of August 21, 2024, Council directed Staff to proceed with a proposed approach for completion of an updated Historic Resources Survey and development of a City of Ukiah Historic Preservation Code. The approach was proposed by Staff as a comprehensive historic preservation program, instead of proceeding only with an update to the Demolition Permit Ordinance outlined in Ukiah City Code Section 3016, and consisted of the following three steps: 1. City to issue a Request for Qualifications ("RFQ") or Proposals ("RFP") for an historic preservation consultant to complete an update to the City's 1999 Ukiah Architectural and Historical Resource Survey ("Survey"); and 2. Staff to pursue grant funding to offset a portion and/or all of the cost of the survey update; and 3. Concurrent to the survey being performed by the consultant, Staff to work closely with the Historical Society of Mendocino County ("Historical Society") to develop the City's first historic preservation ordinance and code. This historic preservation code would also address and improve procedures in UCC 3016. Concurrent to the RFP being prepared, Staff reached out to the State Historic Preservation Office ("SHPO") for information about grant opportunities for the survey update. Staff was advised that "while, unfortunately, there are few financial resources available for historic preservation planning activities and the City cannot apply for a Certified Local Government ("CLG") grant prior to certification [as a CLG], there may be a few options." One option listed was through a direct entitlement CDBG grant for large cities, which the City is ineligible to receive because it is a non-entitlement "small city" jurisdiction. The other option was "to develop and implement the City's historic preservation program, checking all of the boxes necessary for certification by relying on the 1999 survey...and then include information in your CLG application about the structure of your survey process, and note future plans to update the survey through that process. If certification was obtained, the City could then apply for CLG grant funds to hire a consultant and carry out the survey." After discussing this option with staff of the Historical Society, Staff released an RFP on October 28, 2024 (Attachment 1). Proposals were due December 5, 2024. Seven (7) proposals were received in response to the RFP, and nearly all proposals were competitive, representing experienced, well-qualified firms that had the Page 266 of 568 Page 2 of 3 capacity to complete the work envisioned in the RFP. The City's evaluation committee consisted of two members of the City's planning Staff and the archivist of the Historical Society. Because of the competitiveness of the proposals, scoring by the evaluation committee was close. However, as the costs of the survey work proposed by nearly all firms was between three and five times the amount that had first been estimated, the evaluation committee realized the scope would have to be modified to such an extent to necessitate the release of a new RFP. Discussion: Given this background, as well as looking ahead towards future annexation efforts and a possible need to more fully study historic resources in the Ukiah Valley, Staff has realized a change to the approach first proposed is warranted. Below are two alternatives for Council's consideration along with Staff's recommendation. Alternative 1 Proceed as advised by SHPO. Develop the historic preservation code, utilizing the 1999 Survey and its historical context statement, and incorporating identified historic resources and surveys undertaken by the County of Mendocino in the Sphere of Influence. Utilize SHPO's offer of technical assistance and review in preparation of this code, with a goal of completing the code for Council review and adoption by December 2028. Then seek CLG certification from SHPO, and once secured, seek grant funds for the preparation of an updated survey and/or historical context statement. Complete all tasks by December 2029. Alternative 2 Release a new RFP for consultant preparation of an updated Ukiah historical context statement. Use the updated historical context statement to prepare the historic preservation code, and once completed, follow the process listed within Alternative 1. Complete all tasks by December 2030. Staff Analysis and Recommendation Excepting grants, the Advanced Planning Fund, Fund 315, is the primary source of funding for General Plan implementation programs. Fund 315 receives revenue from a 15% surcharge added to the cost of each building and mechanical, electrical, and plumbing (MEP) permit. However, Fund 315 is also the primary source of funding for, and was first created by the City Council for the purposes of, preparing the City's next (2060) General Plan Update, which should be started in approximately 16 years. The Community Development Director created an Administrative Policy in 2024 to ensure adequate funding for the 2060 General Plan, while still also having some funding available on an ongoing basis (approximately $46,000 per FY) for 2040 General Plan implementation. Given the possibility of annexation increasing the footprint of potential historic resources to study in the future, plus the limited amount of non-grant funding available for work on historic preservation efforts, Staff believes preparation of a historic context statement at this point may be premature. Additionally, there are other General Plan Implementation programs- such as the 2027 Housing Element Update- on the horizon that may need consulting support. Funding will be needed through Fund 315 for these future projects. For these reasons, Staff recommends Council direct Alternative 1. Provided this approach is directed, Staff would plan to begin development of the historic preservation code after annexation efforts are further underway, or approximately Fall of 2025. Recommended Action: Discuss and provide direction to Staff regarding possible alternatives for completion of an updated Historic Resources Survey and a City of Ukiah Historic Preservation Code. BUDGET AMENDMENT REQUIRED: No CURRENT BUDGET AMOUNT: N/A PROPOSED BUDGET AMOUNT: N/A FINANCING SOURCE: N/A REVENUE: No GRANT: No Page 267 of 568 Page 3 of 3 PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A COORDINATED WITH: Myles Fisette, Purchasing Manager; Alyssa Ballard, Historical Society of Mendocino County STRATEGIC PLAN (SP): N/A CLIMATE INITIATIVES (CI): N/A GENERAL PLAN ELEMENTS (GP): GP-A5 - Environment and Sustainability Element, Goal ENV-3.1 and Implementation Programs 6.7G, 6.7H, and 6.7I; and Policies ENV-3.1, ENV-3.5, ENV-3.6, and ENV-3.7. Page 268 of 568 REQUEST FOR PROPOSAL ARCHITECTURAL AND HISTORICAL RESOURCE SURVEY PREPARATION Request Date: October 28, 2024 Deadline for Responses: December 5, 2024, 5:00 P.M. (PST) ATTACHMENT 1 Page 269 of 568 City of Ukiah Page 2 Request for Proposals – Preparation of an Update to the Ukiah Architectural and Historical Survey CITY OF UKIAH Request for Proposal (RFP) Historical and Architectural Survey Update 1.0 INTRODUCTION & BACKGROUND The City of Ukiah (City) is looking for proposals from qualified firms for preparation of an update to the Ukiah Historical and Architectural Survey (Survey) for the City of Ukiah. Services include preparing an update to the Survey, originally undertaken in 1984-85 and last updated in 1999, performance of field surveys of each site to determine the architectural integrity of each structure in accordance with criteria of the National Register of Historic Places and California Register of Historic Resources, and conducting a citywide survey of structures that are more than 50 years in age and that were not surveyed previously. Copies of the original 1984-85 Survey and the 1999 updated Survey can be found online via the City’s website at this link, under ‘Documents’: https://cityofukiah.com/community-development/policies-documents-maps/ 2.0 CONTACT PERSON Please contact Myles Fisette, Purchasing Manager, if you have questions or require additional information. Questions must be submitted in writing via email. Contact information can be found below. Myles Fisette City of Ukiah (707) 463-6225 mfisette@cityofukiah.com Communication between a proposing company and a member of the City staff, other than the designated contact person, or between a proposing company and a non-designated City representative regarding the selection of a proposing company or award of this contract is explicitly prohibited from the time the RFP is advertised until the selection of a proposing company or award of the contract. Questions pertaining to this RFP shall be addressed to the party specified above. Failure of a proposing company, or any of its representatives, to comply with this paragraph will result in their proposal being rejected. 3.0 SCHEDULE OF EVENTS The tentative schedule for this procurement is as follows: Distribute Request for Proposals: October 28, 2024 Deadline for Responses: December 5, 2024, 5:00 P.M. (Pacific Time) City Evaluation of Proposals: December 12, 2024 Interviews with Selected Firms: Week of December 16, 2024 City Council approval requested for recommended firm: January 15, 2025 The City must receive proposals no later than the time and date specified above. Those proposals received after this date and time will not be considered. Proposals will only be accepted electronically. Send your proposals to the contact person listed in Section 2.0 above. Acceptable forms of electronic delivery are emailing the proposal directly, or providing a link to the documents for download, as long as the email is received by the established deadline. It is highly recommended to request a delivery receipt with the email to confirm that it has been received. 4.0 SCOPE OF SERVICES The scope of services shall include tasks described below. All services shall be provided in accordance with the following attachments: Attachment A – City of Ukiah Insurance Requirements and Attachment B – City of Ukiah Professional Services Agreement. A. Specific Scopes of Services 1. Update the existing 1999 Ukiah Architectural and Historical Resources Survey, first undertaken in 1984-85, which comprises 120 properties across five identified historic districts- the Bench and Page 270 of 568 City of Ukiah Page 3 Request for Proposals – Preparation of an Update to the Ukiah Architectural and Historical Survey Bar Historic District, Wagenseller Historic District, Albertinum School Historic District, Todd Grove Park Historic District, and Ukiah Cemetery Historic District. Activities would include field surveys of each property to determine the architectural integrity of each structure in accordance with criteria of the National and California Registers. 2. Conduct a citywide survey of structures that are more than 50 years in age and that were not surveyed previously. The first phase of this task will include properties within the City’s Historic Downtown. The second phase will cover the remainder of properties within the City’s boundaries. In both phases, consultant will identify priority areas, describing the approach to prioritization. 3. Update the boundaries of the current historic districts, and based on the citywide evaluation, identify potential new historic districts. Specific information about each property within a potential boundary area would be documented and identified as a contributing or non-contributing resource. 4. Presentation(s) to the Steering Committee, consisting of select staff of the City of Ukiah Community Development Department and Historical Society of Mendocino County, would be scheduled to advise the Committee of progress on existing inventory, and results of identifying potential new districts or clusters of historic resources. This would include discussion of methodologies for identifying new resources and districts, and timelines to survey the potential new districts. 5. Prior to adoption of the updated Survey, district/area maps and aforementioned documents shall be prepared with presentations given to both the Planning Commission and City Council. with specific efforts by City staff to notify owners of existing resources where there has been a status change, and owners of properties newly identified as having historic significance and/or those located in newly identified districts. B. Project Schedule It is desired that the project is completed by June 30, 2025. However, the City will be willing to consider alternate proposed schedules and determine at the time of proposal review and selection if the proposed schedule will still work within overall project timelines, and may be subject to further negotiation at time of contract award. 5.0 REQUIRED PROPOSAL CONTENT Firms interested in providing the services described in the section above must submit a proposal responding to all the questions below and providing all information requested in a format that mirrors the RFP by section and order listed. Proposals shall include at a minimum: A. Cover Letter Include an introductory letter expressing interest in the project, as well as what value the firm would add to the City’s historic preservation efforts and intentions. The cover letter should contain the name, address, and brief history of the firm. The cover letter must be signed by an official authorized to bind the successful firm contractually and shall contain a statement to the effect that the proposal is a firm offer for a minimum period of sixty (60) days after the submittal date. The letter shall also provide the name, title, address, and telephone number of individuals with the authority to negotiate a contract and bind the consultant to the terms of the contract. B. Project Understanding and Proposed Approach Describe your firm’s understanding of the project and how your firm intends to structure the project approach. In particular, describe the approach the firm will take in managing the different elements of the project, including how the project would be phased, where the firm can gain efficiencies in utilizing the assembled data for different elements of the project, and how the firm’s described methods are cost effective. C. Project Team Identify the key personnel to be assigned to this project, including the qualifications, experience, applicable Page 271 of 568 City of Ukiah Page 4 Request for Proposals – Preparation of an Update to the Ukiah Architectural and Historical Survey skills, and accomplishments of the project manager, including conducting historic resource surveys, conducting historic structure inspections, Mills Act projects, and preparation of historic preservation guidelines. Identify any sub-consultants/subcontractors that will be used, including their qualifications and experience, as well as the work they will accomplish. Staff proposed to be in charge of the project must demonstrate significant experience supervising similar work. Describe the proposed organizational structure between consultant and sub-consultants/subcontractors, including current and previous work assignments. Additionally, confirm availability and commitment of named key staff for the project. Describe how project management, coordination and communications with the CDD will be accomplished. Do not include persons who will not be working on the project. Indicate what resources are available if additional support is requested. Include resumes at the back of the proposal which reflect education, registrations and relevant experience of each Consultant team member. D. Experience and References Provide descriptions of related project experience for at least three projects similar in nature and size to the proposed project over the last 10 years, including project elements and deliverables, start and completion dates, and measures used to indicate quality and successful project completion on which the firm has performed work. For the sub-consultants/subcontractors that will be used for more than 10% of the project budget, provide the same detail. Provide client reference names and phone numbers. For each project, indicate the involvement and key staff members of the firm, the project tasks or elements, and completion/adoption timeframe. Provide any background information on the size, capability and location of the firm that may be beneficial. E. Fee Proposal Provide a separate fee proposal based on an hourly rate schedule with a “not to exceed” maximum cost for the work identified in the Scope of Services. Provide a tabulation of the project staff and number of work hours for each task. Indicate if travel time, mileage, and per diem will be charged. Include any sub-consultant cost. Additionally, please identify miscellaneous costs associated with this proposal. Submit a copy of your firm’s current itemized hourly rate fee schedule. F. Proposed Project Schedule Provide a proposed schedule of completion for each task and list of task deliverables. G. Exceptions Identify any exceptions you are proposing with respect to the Scope of Services. Additionally, if there are any exceptions to the City’s insurance requirements and/or the City’s draft professional services agreement as shown in the attachments, the Consultant should list the exceptions in the proposal. 6.0 PROPOSAL EVALUATION The following evaluation criteria and scoring will be used in evaluating and selecting candidates: A. Project Understanding and Approach (20%) Consultant will be evaluated based upon demonstrated project understanding and approach to accomplish the objectives and tasks set forth in the Scope of Work. City evaluating staff will consider methodologies proposed to accomplish the work in a timely manner, prioritization of the various project elements, and efficiencies as part of the proposed approach. Consultant’s proposed schedule will be reviewed for compliance with stated milestone dates and/or suggested schedule enhancements or deviations. B. Clarity of Submittal and Responsiveness of Proposal to RFP (10%) Consultant will be evaluated based upon responsiveness of submittal to Section 5.0. C. Qualifications, Technical Ability and Relevant Experience of Identified Project Manager (30%) Consultant will be evaluated based upon the proposed project manager’s qualifications, experience, skills, commitment to perform the work, and references. Page 272 of 568 City of Ukiah Page 5 Request for Proposals – Preparation of an Update to the Ukiah Architectural and Historical Survey D. Quality of Consultant’s Related Work Experience (30%) Separate from the Consultant’s identified Project Manager, this criterion evaluates the Consulting Firm’s experience with similar projects, including but not limited to experience with preparation of historic resource surveys, historic preservation codes, and historic context statements. E. Availability to Perform the Work (10%) Consultant will be evaluated based upon Consultant’s availability to complete the work by June 30, 2025. 7.0 ADDENDA If it becomes necessary to revise any part of this Request for Proposal after it has been released, the City will issue an addendum containing the revision. All addenda will be posted on the City’s website at www.cityofukiah.com/purchasing with the rest of the documents. Anyone who intends to submit a proposal in response to this solicitation must check the website frequently for any posted addenda. Anyone submitting a proposal will be deemed to have seen and agreed to be bound by the posted addenda. 8.0 INSURANCE REQUIREMENTS Provided as Attachment “A” are the City’s complete insurance requirements. Awarded firm, prior to performing any work, shall procure and maintain for the duration of the contract insurance per the attached requirements. 9.0 CITY BUSINESS LICENSE Awarded firm will be required to maintain a City business license for the duration of the contract. Information regarding the City business license can be found on the City website, at www.cityofukiah.com/businesses. 10.0 PUBLIC RECORDS All materials submitted in response to this RFP are property of the City and will not be returned. The materials will be a public record subject to the disclosure provisions of the California Public Records Act and any other related public law or provision of such laws. 11.0 FINANCIAL RESPONSIBLITY The City accepts no financial responsibility for any costs incurred by a firm in responding to this RFP. Submissions will become the property of the City and may be used by the City in any way deemed appropriate. 12.0 CITY CONTRACTING RIGHTS The City reserves the right to reject any and all proposals. The City reserves the right to award a contract or multiple contracts to the firm or firms that presents the proposal, which in the sole judgment of the City, best serves the City’s interest. The City reserves the right to reject any or all proposals, to waive minor irregularities in said proposals, and/or negotiate minor deviations with the successful firm or firms. Page 273 of 568 Councilmember Criss, My name is Alyssa Ballard, and I serve as the Archivist and Historian for the Historical Society of Mendocino County. I am writing to express concerns regarding an upcoming agenda item for your meeting on Wednesday, March 5: “Discussion with Possible Direction to StaƯ Regarding Alternatives for Completion of an Updated Historic Resources Survey and a City of Ukiah Historic Preservation Code.” (Agenda Summary Report, pg. 258) In this report, Craig Schlatter is requesting direction from the Council, presenting two alternative approaches, and recommending Alternative 1, which proposes moving forward with a Historic Preservation Code without updating Ukiah’s historic resources information. My Concerns: 1.Alternative 1 Contradicts Our Longstanding Recommendations o The Historical Society has advised against Alternative 1 since we first began collaborating over a year ago. o Ukiah’s last historic inventory resurvey was completed 25 years ago (1999), following the original survey in 1985. While some properties were added or removed in 1999, there was no major eƯort to survey structures that had since reached the 50-year benchmark. o The 1985 survey considered properties built before 1935. Today, we have little to no information about resources from the 1930s through 1975 (50 years ago from 2025), a period covering much of Ukiah’s historic growth. o Our historic context statement, last updated in 1999, remains vague and lacks guidance on identifying key areas of development and architectural significance past the 1930s. 2.A Historic Preservation Code Without Updated Information is Problematic o The State of California OƯice of Historic Preservation describes historic context statements as the foundation for preservation planning: “Historic contexts provide the foundation for preservation planning. Contexts typically are based on one or more themes, a geographical area, and periods of significance. They describe the broad patterns of historical development of a community or region that are represented by the physical development and character of the built environment. They also identify important associated property types, and establish eligibility criteria and integrity thresholds. Context-based surveys make it possible to evaluate resources for land use planning purposes without needing to research each individual property. An initial context statement should be developed during the early stages of survey planning in order to utilize cost-eƯective survey methods that will result in the identification of Correspondence Received for Agenda Item 13b Page 274 of 568 significant resources. More developed contexts may be developed in conjunction with an ongoing survey or as a separate activity.” o Developing a responsible Historic Preservation Code without some form of updated information will be diƯicult, if not negligent. 3. Lack of Transparency & Shift in Collaborative Role o The Historical Society was unaware that Alternative 1 was being considered or recommended. We have been working very closely with city staƯ. Our last discussion with Craig indicated he would return to Council to recommend updating the historic context first, with minimal consultant guidance to begin drafting the code. o We were not notified when this item was scheduled for presentation and only discovered it through reviewing the agenda. o When I reached out to Craig expressing my concern, he replied: “ And although I understand your worry about development of the code, City staƯ will be taking the lead on this eƯort—so we will only involve you as you have time available to consult on it with us. You are welcome to attend and provide public comment.” o This shift in our role is unexpected and disappointing. It disregards our prior collaboration and reframes our role from an active partner to a passive consultant, contradicting the original understanding. 4. Disregard for Our Time & Expertise o The agenda summary report still states: “Concurrent to the survey being performed by the consultant, StaƯ to work closely with the Historical Society of Mendocino County (‘Historical Society’) to develop the City's first historic preservation ordinance and code.” o This aligns with what has previously been presented to Council and why our organization has invested significant time and resources into this eƯort. o We donated significant time to this eƯort because we believed in the value of a strong, collaborative approach. We hope that our contributions continue to be recognized as an asset to the city’s preservation eƯorts. 5. Budgetary Concerns & Prioritization Issues o We have never been clearly told what the budget for this project is, and only loosely gathered through our talks with consultants that there was a small budget ($20k– $30k) to support this project. Understanding the budget constraints earlier in the process would have allowed us to better align our time and eƯorts with available resources. Page 275 of 568 o ESA, one of the consultants the evaluation committee met with, proposed Alternative 2 as the best use of the city’s available budget, ensuring a stronger foundation for the development of the code and for streamlining future resurvey eƯorts. After this meeting I felt very comfortable and confident with this approach if a resurvey was not in the budget. Our Recommendation: The Historical Society of Mendocino County recommends Alternative 2 with the addition of minor consultation in writing the Historic Preservation code because:  It puts us on the path towards a well-informed preservation code. Even if annexations occur, the historic context can be updated later as part of the resurvey. It’s better to have most of the updated information than none to start.  If no budget exists for an updated historic context or a resurvey, at least some funds should be allocated to a consultant for expert guidance in drafting the code, even if minor.  City staƯ and the Historical Society do not have the specialized expertise in architectural history required to draft this code alone. Even a brief consultation with ESA provided invaluable insight into how to approach this work eƯectively. We are concerned that this project may be losing priority, and we want to ensure that this project the City of Ukiah has be trying to accomplish for decades is finally realized. We believe that working together will result in the strongest possible Historic Preservation Code for Ukiah. We urge the Council to consider the long-term impact of this decision and the importance of a well-researched, well-drafted Historic Preservation Code. Sincerely, Alyssa Ballard Archivist & Historian Historical Society of Mendocino County Page 276 of 568 Page 277 of 568 Page 278 of 568 Correspondence Received for Agenda Item 13b Page 279 of 568 Page 1 of 2 Agenda Item No: 13.c. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-113 AGENDA SUMMARY REPORT SUBJECT: Presentation of City's Audited Annual Comprehensive Financial Report (ACFR) and Audit Reports for the Year Ended June 30, 2024. DEPARTMENT: Finance PREPARED BY: Ginny Feth-Michel, Dan Buffalo, Finance Director, Olga Keough, Controller, Mary Horger, Financial Services Manager, Diana Ramos, Assistant Accountant, Jessie Brunell, Financial Controller PRESENTER: Dan Buffalo, Finance Director ATTACHMENTS: 1. Annual-ACFR-Report-City-June-30-2024 2. ACFR Presentation, 2024 3. Ukiah Internal Control Report FY 2024 4. Ukiah Audit Conclusion Letter FY 2024 Summary: Finance Department will present to the City Council the audited Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2024. Background: Pursuant to City policy and state law, the City has prepared financial statements for the year ended June 30, 2024, 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, 2024. 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. Page 280 of 568 Page 2 of 2 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, 2024, 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, 2024, 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 2024 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 presentation, which provides brief guidance on how to navigate the document is included here as Attachment 2. Auditor letters to the City Council are included in Attachments 3 and 4. Recommended Action: Receive and file Annual Comprehensive Financial Report (ACFR). BUDGET AMENDMENT REQUIRED: N/A CURRENT BUDGET AMOUNT: N/A PROPOSED BUDGET AMOUNT: N/A FINANCING SOURCE: N/A REVENUE: No GRANT: No PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A COORDINATED WITH: N/A STRATEGIC PLAN (SP): CLIMATE INITIATIVES (CI): GENERAL PLAN ELEMENTS (GP): Page 281 of 568 ANNUAL COMPREHENSIVE FINANCIAL REPORT CITY OF UKIAH, CALIFORNIA Fiscal Year Ended June 30, 2024 Attachment 1 Page 282 of 568 ANNUAL COMPREHENSIVE FINANCIAL REPORT CITY OF UKIAH, CALIFORNIA FISCAL YEAR ENDED JUNE 30, 2024 PREPARED BY CITY OF UKIAH FINANCE DEPARTMENT | ACCOUNTING DIVISION ACFR TEAM: DANIEL BUFFALO, MPA, CPA, CGMA | FINANCE DIRECTOR GINNY FETH-MICHEL, CPA | ASSISTANT FINANCE DIRECTOR OLGA KEOUGH, CPA | CONTROLLER JESSIE BRUNELL | CONTROLLER DIANA RAMOS | ASSISTANT ACCOUNTANT MARY HORGER | FINANCIAL SERVICES MANAGER Attachment 1 Page 283 of 568 TABLE OF CONTENTS INTRODUCTORY SECTION Letter of Transmittal .......................................................................................................................................................................... i Profile of the City ........................................................................................................................................................................... ii Profile of the Organization .........................................................................................................................................................iii Accomplishments ........................................................................................................................................................................ vii Measure P ....................................................................................................................................................................................... ix Measure Y ..................................................................................................................................................................................... xii Relevant Financial Policies ..................................................................................................................................................... xiii Acknowledgements ................................................................................................................................................................... xiii GFOA Certificate of Achievement ............................................................................................................................................... xv List of Officials ................................................................................................................................................................................ xvi Org Chart ........................................................................................................................................................................................ xvii FINANCIAL SECTION Independent Auditor’s Report ........................................................................................................................................................ 2 Management Discussion and Analysis (MD&A) ....................................................................................................................... 5 Introduction .................................................................................................................................................................................... 5 Financial Highlights ..................................................................................................................................................................... 5 Overview of the Financial Statements ...................................................................................................................................... 5 Government-Wide Financial Analysis ..................................................................................................................................... 9 Financial Analysis of the Government’s Funds .................................................................................................................... 18 General Fund Budgetary Highlights ....................................................................................................................................... 23 Capital Asset and Debt Administration .................................................................................................................................24 Economic Factors and Next Year’s Budget ........................................................................................................................... 26 Requests for Information ........................................................................................................................................................... 27 Government-Wide Financial Statements .................................................................................................................................. 28 Statement of Net Position ......................................................................................................................................................... 29 Statement of Activities ............................................................................................................................................................... 30 Fund Financial Statements ............................................................................................................................................................. 31 Governmental Funds .................................................................................................................................................................. 32 Balance Sheet............................................................................................................................................................................ 33 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ............................. 34 Statement of Revenues, Expenditures, and Changes in Fund Balances .................................................................... 35 Attachment 1 Page 284 of 568 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities ............................................................................................................................. 36 Proprietary Funds ........................................................................................................................................................................ 37 Statement of Net Position ..................................................................................................................................................... 38 Statement of Revenues, Expenses, and Changes in Net Position ............................................................................... 39 Statement of Cash Flows ..................................................................................................................................................... 40 Fiduciary Funds ........................................................................................................................................................................... 41 Statement of Fiduciary Net Position ..................................................................................................................................42 Statement of Changes in Fiduciary Net Position ............................................................................................................ 43 Notes to the Basic Financial Statements ................................................................................................................................... 44 Note 1 – Summary of Significant Accounting Policies ........................................................................................................ 45 Note 2 – Stewardship, Compliance and Accountability .................................................................................................... 52 Note 3 – Cash and Investments ................................................................................................................................................ 54 Note 4 – Receivables ................................................................................................................................................................... 58 Note 5 – Loans and Notes Receivable .................................................................................................................................... 59 Note 6 – Capital Assets .............................................................................................................................................................. 61 Note 7 – Long-Term Liabilities ................................................................................................................................................ 63 Note 8 – Landfill Closure ........................................................................................................................................................... 69 Note 9 – Interfund Transactions .............................................................................................................................................. 70 Note 10 – Risk Management ..................................................................................................................................................... 72 Note 11 – Public Employee Retirement Plan ......................................................................................................................... 75 Note 12 – Joint Ventures ............................................................................................................................................................ 86 Note 13 – Service Contracts ...................................................................................................................................................... 88 Note 14 – Commitments and Contingencies ........................................................................................................................ 89 Note 15 – New Pronouncements .............................................................................................................................................. 90 Note 16 – Successor Agency Trust ........................................................................................................................................... 91 Note 17 – Restatements .............................................................................................................................................................. 93 Required Supplementary Information ........................................................................................................................................94 Schedules of Contributions and Proportionate Share of Total Pension Liability ........................................................94 Schedules of Contributions and Proportionate Share of Total Pension Liability ........................................................ 97 General Fund Budgetary Comparison Schedule .................................................................................................................. 99 Notes to Required Supplemental Information ................................................................................................................... 100 Supplementary Information ......................................................................................................................................................... 101 Major Fund Budget Schedules................................................................................................................................................ 102 Combining Fund Financial Statements and Schedules ........................................................................................................ 106 Attachment 1 Page 285 of 568 Nonmajor Governmental Funds ............................................................................................................................................ 107 Combining Balance Sheet ..................................................................................................................................................... 111 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance ............................................... 116 Governmental Funds Budget Comparison .......................................................................................................................... 123 Combining Nonmajor Enterprise Funds ............................................................................................................................. 164 Combining Statement of Net Position ............................................................................................................................. 165 Combining Statement of Revenues, expenses, and Changes in Net Position ........................................................ 166 Combining Statement of Cash Flows .............................................................................................................................. 167 Combining Internal Service Funds........................................................................................................................................ 168 Combining Statement of Net Position ............................................................................................................................. 169 Combining Statement of Revenues, Expenses, and Changes in Net Position ....................................................... 170 Combining Statement of Cash Flows ............................................................................................................................... 171 Combining Fiduciary Funds ................................................................................................................................................... 172 Combining Fiduciary Net Position .................................................................................................................................... 173 Combining Statement of Changes in Fiduciary Net Position .................................................................................... 174 STATISTICAL SECTION Net Position by Component ................................................................................................................................................... 178 Changes in Net Position .......................................................................................................................................................... 179 Fund Balances, Governmental Funds .................................................................................................................................... 181 Changes in Fund Balances, Governmental Funds ............................................................................................................. 182 Tax Revenues by Source, Governmental Funds ................................................................................................................. 183 Property Tax Rates ................................................................................................................................................................... 184 Electric Utility Rates ................................................................................................................................................................ 185 Wastewater Utility Rates ....................................................................................................................................................... 186 Water Utility Rates .................................................................................................................................................................. 187 Top Ten Electric Usage Customers ...................................................................................................................................... 188 Ratio of Outstanding Debt by Type ...................................................................................................................................... 189 Ratio of General Bonded Outstanding Debt ....................................................................................................................... 190 Computation of Direct and Overlapping Debt .................................................................................................................... 191 Legal Debt Margin Information ............................................................................................................................................. 192 Demographic and Economic Statistics ................................................................................................................................. 193 Principal Employers .................................................................................................................................................................. 194 Full-time and Part-time City Employees by Function ..................................................................................................... 195 Attachment 1 Page 286 of 568 OTHER COMPLIANCE REPORTS Independent Auditor’s Report on Internal Control .............................................................................................................. 196 Independent Accountant’s Report on Agreed-upon Procedures Applied to Appropriations Limit ......................... 198 Attachment 1 Page 287 of 568 INTRODUCTORY SECTION Attachment 1 Page 288 of 568 i LETTER OF TRANSMITTAL January 30, 2025 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, 2024. 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 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. 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. 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, 2024, 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. Attachment 1 Page 289 of 568 ii 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, 2024, 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 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 16,108 1 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 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. 1 2024 California Department of Finance, Demographic Research Unit, E-1 Population Estimates for Cities, Counties, and the State, January 2024 Attachment 1 Page 290 of 568 iii The City’s total labor force is approximately 7,230 2 . Unemployment in Ukiah was approximately 5.1 percent in October 2024. 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. PROFILE OF THE 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. 2 2024 California Employment Development Department, Labor Market Information Division, https://labormarketinfo.edd.ca.gov/data/labor-force-and-unemployment-for-cities-and-census-areas.html Attachment 1 Page 291 of 568 iv All expenditures of the City support one or more of these priorities. Details on the Council’s strategic plan can be found here. 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 over 50 divisions. CITY ACTIVITIES The City operates in two broad activity categories3. For the year ended June 30, 2024 the City expended resources as follows: Governmental Activities (45%) Business-Type Activities (55%) 3 Activities presented here are on a modified accrual basis of accounting and will differ from the government-wide presented later in full accrual. Expenditures includes personnel; materials, services, and other operating; debt service; grants and loans; and capital outlay. Attachment 1 Page 292 of 568 v Governmental Activities The City's governmental operations focus on essential services, such as public safety, infrastructure, and community programs 4. These services are supported by a variety of sources, including taxes and grants. Business-Type Activities Business-type operations are primarily funded through user fees and are designed to be self-sustaining. These include critical infrastructure maintenance and expansion, as well as other public services: 4 Nondepartmental expenditures include debt service and other miscellaneous amounts not directly applicable to any specific department. Attachment 1 Page 293 of 568 vi Total Activities by Department When combined, the share of total expenditures by governmental and business-type departments was as follows. Total Share of Expenditures by Character Presented here was the share of total expenditures by major cost category (character). Attachment 1 Page 294 of 568 vii Organizational Vision All City departments and divisions work under the direction of the City Council to establish goals and objectives that align with strategic priorities and community needs. By balancing governmental services with business-type operations, the City ensures fiscal responsibility while continuing to enhance services for residents and businesses. 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 2024-25 adopted budget here: https://stories.opengov.com/ukiahca/published/CZOWkUdPA ACCOMPLISHMENTS The accomplishments achieved across all departments directly reflect the City Council's Strategic Plan priorities. The plan focuses on fostering a high quality of life, improving infrastructure, preparing for the future, supporting local businesses, and valuing the City’s workforce. Through the successful execution of objectives outlined in this section, City departments have:  Enhanced neighborhoods by providing essential services, promoting sustainability, and creating vibrant community spaces.  Developed quality infrastructure by delivering capital projects and maintaining public assets to improve reliability and resiliency.  Planned for the future by aligning services with long-term community goals and regional collaboration.  Supported economic growth through initiatives that remove barriers to business development and foster investment opportunities.  Valued the City’s team by enhancing organizational efficiencies, investing in employee development, and fostering a responsive workplace culture. Each accomplishment represents a step forward in achieving the shared vision for Ukiah, ensuring that services remain effective, responsive, and sustainable. The following highlights showcase how each department has contributed to these overarching priorities. City Manager’s Office  Strategic Communications: Served as a liaison between the community and construction teams while major infrastructure projects were implemented, leading communication and mitigation efforts.  Facilitated Regional Collaboration: Coordinated with the County and other cities to develop a mutually beneficial master tax sharing agreement amongst all.  Community Engagement: Served in the community to coordinate resources, bring partners together to foster efficiencies, provide emergency preparedness training, and more. Finance Department  Budgeting Excellence: Maintained a balanced budget while ensuring alignment with the City’s strategic priorities.  Grant Management: Improved oversight and reporting for grants to ensure compliance and maximize funding opportunities.  Budgetary and Financial Reporting: Recognized by the Government Finance Officers Association (GFOA) for excellence in financial management, earning the Distinguished Budget Presentation Award for the Attachment 1 Page 295 of 568 viii seventh consecutive year and the Certificate of Achievement for Excellence in Financial Reporting for the fifth consecutive year. These prestigious awards reflect the City’s ongoing commitment to the highest standards of budgeting and financial transparency for the Ukiah community. City Attorney Litigation Management: Worked to resolve pending legal matters efficiently, minimizing costs to the City. Policy Review: Supported the review and update of municipal codes and contracts. City Treasurer Cash Management: Managed the City’s cash flow efficiently to maximize liquidity and investment returns. Investment Strategy: Maintained a conservative and transparent investment portfolio in line with adopted policies. Financial Reporting: Provided timely and accurate financial reports to enhance decision-making. Human Resources & Risk Management Recruitment Efficiencies: Implemented NeoGov to streamline hiring processes, filled key positions promptly, and facilitated faster onboarding. Workplace Safety: Offered safety programs and training to reduce workplace incidents and associated costs. Employee Development: Facilitated leadership and technical training for City employees to foster professional growth. Redevelopment Successor Property Management: Managed successor agency properties in compliance with state requirements. Debt Management: Oversaw the timely repayment of obligations related to redevelopment projects. Police Department Enhanced Public Safety: Implemented a dedicated traffic enforcement position aimed at reducing speeding and improving overall safety within the community. Strengthened Community Engagement: Launched a bike patrol unit to boost officer visibility and foster greater interaction with the public, enhancing community trust and relationships. Promoted Officer Wellness: Invested in new gym equipment to support officers in maintaining physical fitness, which enhances performance and reduces the risk of injury. Fire Authority Wildfire Mitigation: Began Implementation of fuels crew for vegetation management/fire prevention. Enhanced Services: Awarded contract for Inter Facility Transfer (IFT) services by Adventist Health. Equipment Improvements: Responded to over 5,000 calls for service, the highest number on record. Community Services Expanded Programs: Extended recreational programs like Summer Safari Day Camp to year-round services. Events Coordination: Hosted community events like Sundays in the Park and PumpkinFest, attracting thousands of attendees. Park Maintenance: Improved maintenance of parks, playgrounds, and trails to enhance public spaces. Community Development Permitting Improvements: Streamlined permit processing times to encourage development and housing projects. Housing Initiatives: Supported affordable housing projects to address community needs. Code Compliance: Enhanced code enforcement efforts to ensure safe and clean neighborhoods. Attachment 1 Page 296 of 568 ix Public Works Infrastructure Investments: Construction of the Urban Core Rehabilitation Project began, replacing utilities and failed roadway. Capital Projects: Completed Streetscape Phase 2, featuring replaced utilities and enhanced pedestrian features. Planning and Surveying: Contracted with engineer and design consultants to perform traffic studies within the City. Airport Facility Upgrades: Completed runway and taxiway maintenance projects to ensure safe operations. Tenant Support: Improved facilities to attract and retain aviation tenants and businesses. FAA Compliance: Ensured all operations adhered to Federal Aviation Administration standards. Electric Utility Reliable Infrastructure: Maintained over 70 miles of electric distribution lines to ensure consistent power delivery. Wildfire Mitigation: Improved system resiliency and reduced wildfire risk through enhanced vegetation management and primary voltage undergrounding. Emergency Services: Provided 24/7 response for power outages and support during local emergencies. Water Resources Water Infrastructure: Extensive improvements to water infrastructure with main replacement as part of Streetscape Phase 2 Capital Improvements: Completed majority of additional recycled water project funded by $53 million grant for the construction of additional recycled production, distribution and storage systems. Water District Consolidation: Initiated formation of the Ukiah Valley Water Authority, a JPA between the City, Millview, Willow and Redwood Valley Water Districts that will ensure safe, reliable and affordable water to all Ukiah valley residents. MEASURE P Measure P, passed by a simple majority (50 percent plus 1) of Ukiah voters in November 2014, is a general, unrestricted transaction and use tax. Unlike a special, restricted tax—which would require two-thirds voter approval—Measure P allows funds to be used at the discretion of the City Council to support any program, function, service, or project. Measure P succeeded the sun-setting Measure S (2005) and its advisory Measure T (2005); however, Measure P passed without an advisory measure. Its primary purpose is to augment public safety expenditures, ensuring that police and fire services reach a higher level for the community. Importantly, amounts collected through Measure P are intended to supplement the City’s existing General Fund commitments, not replace them. The accomplishments achieved through Measure P funding align with the City Council’s Strategic Plan, specifically: Enhancing neighborhoods by strengthening police and fire services, Developing quality infrastructure to ensure safety and reliability, and Planning for the future through sustainable investments in public safety. Attachment 1 Page 297 of 568 x The following graph demonstrates the relationship between Measure S and now Measure P in augmenting General Fund resources. These funds have enabled the City to make measurable improvements in public safety while preserving core services. The Measure S/P Over Time chart illustrates the financial trends of public safety expenditures in relation to Measure P revenues and general fund contributions from Fiscal Years 2015 to 2024. Key Trends and Observations: 1. Public Safety Expenditures Have Grown Significantly  Both police (blue bars) and fire (red bars) expenditures have increased steadily over time.  The total cost of public safety services now far exceeds the initial levels observed when Measure P was first implemented. 2. Measure P Revenue Has Increased Gradually but Not Proportionally  The green line representing Measure P revenue has grown at a much slower rate compared to the rise in public safety expenditures.  This indicates that Measure P revenue alone was insufficient to cover the increasing costs of police and fire services. 3. Increased Reliance on General Fund Revenues  The yellow line representing general fund revenues shows a steady increase, demonstrating that the City has had to allocate additional general fund resources to support public safety services.  This trend underscores the financial strain caused by the growing gap between Measure P revenues and actual expenditures. Attachment 1 Page 298 of 568 xi 4.Fiscal Implications The data suggests that while Measure P was designed to augment public safety funding, it has not been able to keep pace with rising costs. As a result, the City has had to commit increasing amounts of general fund revenues to maintain current levels of police and fire services. This raises long-term fiscal sustainability concerns, as continued expenditure growth could further impact the City’s ability to fund other critical services and infrastructure needs. 2014-15 2023-24 Variance with Baseline Actual Baseline REVENUES Measure P $ 2,465,521 $ 3,338,922 $873,401 Public safety revenues: Police 1,001,861 829,274 (172,587) Fire 37,235 4,069,740 4,032,505 Prop 172 53,471 66,151 12,680 General revenues (general fund)7,922,006 10,475,771 2,553,765 Total revenues 11,480,094 18,779,858 7,299,764 EXPENDITURES Current: Police 8,709,693 11,061,454 (2,351,761) Fire 2,553,407 7,153,373 (4,599,966) Total current 11,263,100 18,214,827 (6,951,727) Capital outlay: Police 186,594 189,104 (2,510) Fire 30,400 375,927 (345,527) Total capital outlay 216,994 565,031 (348,037) Total expenditures 11,480,094 18,779,858 (7,299,764) Excess (deficiency) of revenues over expenditures $- $- $- PERSONNEL Police: Sworn 32 29 (3) Miscellaneous 18 18 - Total police 50 47 (3) 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. 2) Does not include Emergency Management services, which are included in Public Safety on the Statement of Revenues, Expenditures, and Changes in Fund Balance. City of Ukiah Measure P Schedule of Revenues, Expenditures, and Changes in Fund Balances – Baseline to Current Actual For the Year Ended June 30, 2024 Attachment 1 Page 299 of 568 xii MEASURE Y Measure Y, passed by a simple majority (50 percent plus 1) of Ukiah voters in November 2016, is a general, unrestricted transaction and use tax. As a general tax, Measure Y funds may be used to support any program, function, service, or project at the discretion of the City Council. This distinguishes it from a special, restricted tax, which would require approval from two-thirds of the voting public. Accompanying Measure Y was Measure Z, a separate advisory measure. Measure Z expressed the voting public’s clear preference that proceeds from Measure Y be directed toward street repair and maintenance. This advisory measure, while non-binding, reflects the community’s priorities and has guided the City Council’s use of Measure Y funds. The following reports on the fiscal activities funded by Measure Y, with a particular focus on investments in street infrastructure, aligning with the public's desire for improved road conditions. These achievements also contribute to the City Council’s Strategic Plan priorities by enhancing neighborhoods, developing quality infrastructure, and planning for the future. 2024 2023 2022 2021 2020 2019 2018 2017 Total OPERATING REVENUES Measure Y 1/2 % transaction and use tax $ 3,339,036 $ 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 1,577,801 176,917 - - - - - - 176,917 Total revenues 4,916,837 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 37,883 37,088 80,857 10,251 17,733 10,150 5,444 9,134 170,657 (e.g. City Council, City management, Finance, HR, Legal, internal services) Basic maintenance and operations 1,059,023 969,256 757,760 598,296 644,771 387,449 306,143 294,084 3,957,758 (Portion of Measure Y resources used to maintain minimum level of Public Works Streets and Engineering activities) (See Note 3) Enhanced capacity for maintenance and operations 255,973 471,827 156,370 158,500 154,479 60,260 1,979 - 1,003,414 (Additional Public Works devoted to Less: general fund maintenance of effort (448,957) (448,957) (406,477) (399,840) (385,086) (375,597) (373,870) (350,000) (2,739,827) Total operating expenditures 903,922 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 75,219 75,329 75,435 75,538 75,638 75,638 75,638 - 453,216 Series 2022 Lease Revenue Bonds (Street P 1,899,200 1,896,522 - - - - - - 1,896,522 Projects 3,981,158 815,762 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 5,955,577 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 6,859,499 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 (1,942,662) (189,324) (659,583) 730,714 171,156 (1,667,989) 873,351 536,379 (205,296) Measure Y resources - beginning as restated (305,286) (15,972) 643,610 (87,103) (258,259) 1,409,729 536,379 - Measure Y resources - ending $ (2,247,948) $ (205,296) $ (15,972) $ 643,610 $ (87,103) $ (258,259) $1,409,729 $ 536,379 PROJECTS IN PROCESS (see Note 2) Reconstruction $ 83,288 $ 4,365,651 Maintenance 173 22,369 Total projects in process $ 83,461 $ 4,388,020 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, 2024. 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. Measure Y City of UkiahComparative Schedule of Resources and Uses Measure Y For the Years Ended June 30, 2024, 2023, 2022, 2021, 2020, 2019, 2018, and 2017 Attachment 1 Page 300 of 568 xiii 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: o Those capital improvements which can be maintained and operated over time; or o 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 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. Attachment 1 Page 301 of 568 xiv 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 Attachment 1 Page 302 of 568 xv GFOA CERTIFICATE OF ACHIEVEMENT Attachment 1 Page 303 of 568 xvi LIST OF OFFICIALS City of Ukiah, California List of Officials June 30, 2024 CITY COUNCIL Josefina Duenas Mayor Doug Crane Vice Mayor Mari Rodin 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 Cindy Sauers Electric Utility Director Sean White Water Resources Director Neil Davis Community Services Director Attachment 1 Page 304 of 568 xvii ORG CHART Attachment 1 Page 305 of 568 FINANCIAL SECTION Attachment 1 Page 306 of 568 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, 2024, 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, 2024, 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 17 to the financial statements, in 2024, the City adopted new accounting guidance, GASB Statement No. 100, Accounting Changes and Error Corrections. 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. 2 Attachment 1 Page 307 of 568 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 3 Attachment 1 Page 308 of 568 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 January 30, 2025, 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. January 30, 2025 Murrieta, CA 4 Attachment 1 Page 309 of 568 MANAGEMENT DISCUSSION AND ANALYSIS (MD&A) INTRODUCTION 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, 2024. 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 For the fiscal year ended June 30, 2024, the City of Ukiah demonstrated significant financial performance and stability across its governmental and business-type activities. The following key highlights summarize the City's financial position, changes in net position, and fund-level results: •The City's total net position increased by $38.12 million, ending the year at $208.76 million, with $219.45 million invested in capital assets reflecting long-term infrastructure investments. •Governmental activities net position decreased by $445,488, ending at $59.82 million, with revenues of $36.16 million (taxes as the largest source at $19.08 million) and expenditures of $35.62 million (public safety accounting for $13.94 million). •The General Fund balance ended at $11.52 million, decreasing by $572,182, due to revenue shortfalls in taxes and intergovernmental funds, partially offset by $1.13 million in expenditure savings. •Business-type activities net position increased by $38.42 million, reaching $148.94 million, driven by $85.04 million in revenues, including $36.91 million from capital grants and contributions, largely from the completion of Phase 4 of the Recycled Water Project. •Total expenses for business-type activities were $47.46 million, with significant costs in water and electric utilities, reflecting the City's commitment to service expansion and maintenance. •Total liabilities increased by $5.57 million, primarily due to adjustments in pension and landfill closure costs, with total assets growing by $43.04 million to $402.45 million, driven by infrastructure improvements. OVERVIEW OF THE FINANCIAL STATEMENTS 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. 5 Attachment 1 Page 310 of 568 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 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.) •Public safety (Police and Fire) •Housing and community development (planning, building, CDBG and HOME programs) •Public works (street maintenance, infrastructure, city engineer and public works,) •Parks, buildings, and grounds (parks, building and grounds maintenance, etc.) •Recreation and culture (museum, pool, day camps, adult and youth sports, etc.) •Economic development and redevelopment 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. 6 Attachment 1 Page 311 of 568 Government-wide financial statements, prepared on the accrual basis, measure the flow of all economic resources of the City. 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. 7 Attachment 1 Page 312 of 568 For the fiscal year ended June 30, 2024, 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. 8 Attachment 1 Page 313 of 568 GOVERNMENT-WIDE FINANCIAL ANALYSIS NET POSITION The City of Ukiah’s government-wide financial statements provide a comprehensive view of its overall financial health as of June 30, 2024. The following analysis highlights changes in net position for governmental and business- type activities: Governmental Activities •Net Position: The net position of governmental activities decreased slightly by $445,488 (in part due to a restatement for error correction) ending at $59.82 million in 2024 compared to $60.27 million in 2023. •Total Assets: Total assets for governmental activities grew by $1.47 million to $140.79 million, primarily due to an increase in capital assets to $74.83 million, reflecting ongoing infrastructure investments. •Liabilities: Total liabilities increased by $3.43 million, from $87.82 million in 2023 to $91.25 million in 2024. The rise reflects adjustments in long-term liabilities, including pension and other obligations. •Net Investment in Capital Assets: Increased by $832,339, reaching $57.85 million, driven by continued infrastructure improvements. •Unrestricted Net Position: Decreased to $(40.62 million), reflecting the impact of the City’s long-term obligations, most notably its pension obligations. Business-Type Activities •Net Position: The net position of business-type activities increased significantly by $37.79 million (in part due to a restatement for error correction), ending at $148.94 million in 2024 compared to $111.15 million in 2023. This increase is attributed to robust revenue generation and capital investments. •Total Assets: Total assets increased by $41.57 million, from $220.08 million in 2023 to $261.66 million in 2024. The rise was driven by infrastructure investments, particularly in the Water and Electric funds, with net capital assets reaching $221.78 million. •Liabilities: Total liabilities increased modestly by $2.14 million to $115.54 million, reflecting debt service on capital projects and adjustments in pension-related liabilities. 2024 2023 2024 2023 2024 2023 Current and other assets 65,967,706$ 67,782,084$ 39,877,811$ 38,259,828$ 105,845,517$ 106,041,912$ Capital assets(net)74,825,422 71,542,525 221,779,856 181,824,010 296,605,278 253,366,535 Total assets 140,793,128 139,324,609 261,657,667 220,083,838 402,450,795 359,408,447 Deferred outflows of resources 16,395,423 18,804,317 3,081,900 5,023,335 19,477,323 23,827,652 Total assets and deferred outflows of resources 157,188,551$ 158,128,926$ 264,739,567$ 225,107,173$ 421,928,118$ 383,236,099$ Current and other liabilities 7,482,818$ 8,622,182$ 8,432,107$ 6,291,551$ 15,914,925$ 14,913,733$ Long-term liabilities 83,770,596 79,201,940 107,109,274 107,113,007 190,879,870 186,314,947 Total liabilities 91,253,414 87,824,122 115,541,381 113,404,558 206,794,795 201,228,680 Deferred inflows of resources 6,111,998 10,036,177 260,503 556,427 6,372,501 10,592,604 Total Liability and deferred inflows of resources 97,365,412$ 97,860,299$ 115,801,884$ 113,960,985$ 213,167,296$ 211,821,284$ NET POSITION Net investment in capital assets 57,847,372$ 57,015,033$ 161,367,208$ 126,323,676$ 219,214,580$ 183,338,709$ Restricted 42,596,682 42,596,682 876,480 794,192 43,473,162 43,390,874 Unrestricted (40,620,915) (39,343,088) (13,306,005) (15,971,680) (53,926,920) (55,314,768) Total net position 59,823,139$ 60,268,627$ 148,937,683$ 111,146,188$ 208,760,822$ 171,414,815$ Governmental Activities Business-type Activities Total City of Ukiah, California Net Position June 30, 2023 and 2024 9 Attachment 1 Page 314 of 568 •Net Investment in Capital Assets: Grew substantially by $35.04 million, ending at $161.37 million, reflecting significant contributions to infrastructure, including the Recycled Water Project Phase 4. Overall Financial Position •Total Net Position: The City’s total net position increased by $38.12 million, from $171.41 million in 2023 to $208.76 million in 2024, reflecting strong financial management and investment in long-term assets. •Total Assets: Grew by $43.04 million, reaching $402.45 million in 2024, driven by infrastructure additions across governmental and business-type activities. •Liabilities and Deferred Inflows: Combined liabilities and deferred inflows increased by $1.35 million, ending at $213.17 million in 2024, due principally to adjustments in pension liabilities and landfill closure costs. Key Takeaways 1.Robust Growth in Business-Type Activities: A substantial increase in net position reflects strong revenues, particularly from charges for services and capital grants, and significant infrastructure investments. 2.Stable Governmental Activities: Despite a slight decrease in net position, governmental activities benefited from continued infrastructure growth, partially offset by increases in liabilities. 3.Strong Overall Financial Health: The City’s overall net position growth underscores prudent financial management and a sustained focus on capital investments to support community and utility needs. [THIS AREA LEFT BLANK INTENTIONALLY] 10 Attachment 1 Page 315 of 568 GOVERNMENTAL ACTIVITIES Revenues For the fiscal year ending June 30, 2024, total revenues for governmental activities amounted to $36.16 million. Below is the breakdown of revenues by source: •Charges for Services: Generated $6.64 million, representing 18.35% of total revenues. This category reflects fees for recreational programs, public works services, and other City-provided services. •Operating Grants and Contributions: Contributed $5.32 million (14.70%), reflecting successful efforts to secure funding for ongoing programs and services. •Capital Grants and Contributions: Amounted to $1.98 million (5.48%), reflecting grants and subventions primarily for infrastructure improvements. 2024 2023 2024 2023 2024 2023 REVENUES Program revenues: Charges for Services 6,636,393$ 6,398,932$ 45,161,614$ 40,724,604$ 51,798,007$ 47,123,536$ Operating Grants and Contributions 5,317,289 6,040,597 1,816,385 1,659,916 7,133,674 7,700,513 Capital Grants and Contributions 1,980,842 1,884,763 36,912,950 5,077,674 38,893,792 6,962,437 General revenues: Taxes 19,078,432 19,351,489 17,515 18,043 19,095,947 19,369,532 Franchise fees 2,307,901 2,197,540 - - 2,307,901 2,197,540 Use of money and property 553,104 227,389 811,963 287,566 1,365,067 514,955 Other revenue 286,078 233,241 322,302 1,073,603 608,380 1,306,844 Total revenues 36,160,039 36,333,951 85,042,729 48,841,406 121,202,768 85,175,357 EXPENSES Governmental activities: General government 4,690,322 5,701,815 - - 4,690,322 5,701,815 Public safety 13,937,325 13,937,176 - - 13,937,325 13,937,176 Housing and community development 1,926,206 1,556,452 - - 1,926,206 1,556,452 Public works 3,305,509 3,728,734 - - 3,305,509 3,728,734 Parks, buildings, and grounds 2,274,407 2,073,670 - - 2,274,407 2,073,670 Recreation and culture 5,801,543 4,743,205 - - 5,801,543 4,743,205 Economic development and redevelopment 207,310 310,065 - - 207,310 310,065 Interest on long-term debt 3,479,002 1,321,028 - - 3,479,002 1,321,028 Business-type activities: Parking District - - 125,590 117,417 125,590 117,417 Landfill - - 1,630,530 2,143,903 1,630,530 2,143,903 Ambulance Services - - 1,860,404 1,242,793 1,860,404 1,242,793 Golf - - 228,916 229,507 228,916 229,507 Conference Center - - 557,924 523,678 557,924 523,678 Airport - - 1,926,596 1,626,400 1,926,596 1,626,400 Electric - - 23,062,949 25,490,865 23,062,949 25,490,865 Street Lighting - - 157,324 189,463 157,324 189,463 Water - - 8,438,575 9,119,878 8,438,575 9,119,878 Wastewater - - 9,471,702 8,497,211 9,471,702 8,497,211 Total expenses 35,621,624 33,372,145 47,460,510 49,181,115 83,082,134 82,553,260 Change in net position before special items and trans 538,415 2,961,806 37,582,219 (339,709) 38,120,634 2,622,097 Transfers (836,695) (577,591) 836,695 577,591 - - Change in net position (298,280) 2,384,215 38,418,914 237,882 38,120,634 2,622,097 Net position - beginning, as previously reported 60,268,627 57,884,412 111,146,188 110,908,306 171,414,815 168,792,718 Restatement for correction of an error (147,208) - (627,419) - - Net position - beginning, as restated 60,121,419 57,884,412 110,518,769 110,908,306 170,640,188 168,792,718 Total net position - ending 59,823,139$ 60,268,627$ 148,937,683$ 111,146,188$ 208,760,822$ 171,414,815$ City of Ukiah Comparative Changes in Net Position June 30, 2023 and 2024 Governmental Activities Business-type Activities Total 11 Attachment 1 Page 316 of 568 •Taxes: o Sales Tax: Generated $13.27 million (36.69%), reflecting consistent consumer activity and economic stability within the City. o Property Tax: Contributed $4.03 million (11.14%), reflecting stable growth in assessed property values. o Franchise Fees: Represented the largest single revenue source at $2.31 million (6.38%), highlighting the importance of agreements with utilities and service providers. •Transient Occupancy Taxes: Generated $1.26 million (3.49%), driven by steady tourism activity and an active hospitality sector. •Business Licenses: Contributed $519,782 (1.44%), reflecting stable activity within the local business sector. •Use of Money and Property: Added $553,104 (1.53%), reflecting investment earnings and rental income from City-owned properties. •Other Revenues: Accounted for $286,075 (0.79%), which includes miscellaneous sources of income. Revenues Source Revenue % of Total Charges for Services 6,636,393$ 18.35% Operating Grants and Contributions 5,317,289 14.70% Capital Grants and Contributions 1,980,842 5.48% Property tax 4,028,252 11.14% Sales tax 13,268,292 36.69% Franchises 2,307,901 6.38% Transient occupancy 1,261,431 3.49% Business license 519,782 1.44% Other taxes 675 0.00% Use of money and property 553,104 1.53% Other revenue 286,075 0.79% Total 36,160,036$ 100.00% City of Ukiah Revenues by Source Governmental Activities For the Year Ended June 30, 2024 12 Attachment 1 Page 317 of 568 Expenses Total expenses for governmental activities were $35.62 million, with the following highlights: •Public Safety: The largest functional expense, totaling $13.94 million (39.13%), reflecting investments in law enforcement, fire services, and emergency management. •Recreation and Culture: Expenses were $5.80 million (16.29%), showcasing the City's commitment to maintaining parks and recreational facilities. •Public Works: Expenditures totaled $3.31 million (9.28%), including street maintenance and transportation projects. Net Program Revenue Net Program Revenue (Expense): Overall, governmental activities incurred a net expense of $(21.69 million) after program revenues, demonstrating reliance on general revenues like taxes and grants to fund core services. 13 Attachment 1 Page 318 of 568 Key Trends 1.Tax revenues, albeit lower than estimated for the year, remained stable year-over-year, ensuring consistent funding for essential services. 2.Program revenues increased modestly due to higher charges for services and grant funding. 3.Expenses decreased slightly from the prior year, reflecting controlled costs in public works and general government functions. Functions/Programs Expenses % of Total Program Revenues % of Total Net (Expense) Revenue General government 4,690,322$ 13.17% 278,300$ 2.00%(4,412,022)$ Public safety 13,937,325 39.13% 3,662,670 26.28% (10,274,655) Housing and community development 1,926,206 5.41% 1,990,691 14.29% 64,485 Public works 3,305,509 9.28% 3,383,869 24.28% 78,360 Parks, buildings, and grounds 2,274,407 6.38% 140,781 1.01% (2,133,626) Recreation and culture 5,801,543 16.29% 4,181,626 30.01% (1,619,917) Economic development and redevelopment 207,310 0.58% 296,587 2.13% 89,277 Interest on long-term debt 3,479,002 9.77%- 0.00% (3,479,002) Total 35,621,624$ 100.01% 13,934,524$ 100.00% (21,687,100)$ City of Ukiah Expenses and Program Revenues Governmental Activities June 30, 2024 14 Attachment 1 Page 319 of 568 BUSINESS-TYPE ACTIVITIES Revenues Business-type activities generated total revenues of $85.04 million, with significant contributions from: • Charges for Services: These accounted for $45.16 million (53.10%), reflecting stable utility revenues across water, wastewater, and electric services. • Capital Grants and Contributions: The largest single source of revenue at $36.91 million (43.41%), primarily driven by infrastructure funding related to the Recycled Water Project Phase 4 and other utility enhancements. • Other Revenues: Operating grants and contributions added $1.82 million (2.14%), while smaller sources like use of money and property generated $811,963. Revenues Source Revenue % of Total Charges for Services 45,161,614$ 53.10% Operating Grants and Contributions 1,816,385 2.14% Capital Grants and Contributions 36,912,950 43.41% Taxes 17,515 0.02% Use of money and property 811,963 0.95% Other revenue 322,308 0.38% Total 85,042,735$ 100.00% City of Ukiah Revenues by Source Business-Type Activities For the Year Ended June 30, 2024 15 Attachment 1 Page 320 of 568 Expenses Total expenses for business-type activities were $47.46 million, distributed across key utilities and enterprise operations: • Electric Utility: The largest expense category at $23.06 million (48.59%), reflecting power purchase costs and system maintenance. • Water and Wastewater Utilities: Combined expenses totaled $17.91 million (37.74%), driven by system upgrades and regulatory compliance. • Other Enterprises: Smaller enterprise funds, including the landfill, conference center, golf, and airport, accounted for the remainder of business-type activity expenses. Net Program Revenue Net program revenue for business-type activities was $36.43 million, demonstrating the strong financial performance of utility operations. The net surplus primarily reflects capital contributions and efficient cost management in key enterprise funds. 16 Attachment 1 Page 321 of 568 Key Trends 1.Charges for services remained stable, reflecting consistent utility rate adjustments to meet rising costs, notably from significant inflation. 2.Significant growth in capital grants and contributions highlights the City’s ability to secure external funding for critical infrastructure projects. 3.Expenses increased slightly year-over-year, reflecting investments in system enhancements and utility maintenance. Business-type Activities Expenses % of Total Program Revenues % of Total Net (Expense) Revenue Parking District 125,590$ 0.26% 113,471$ 0.14% (12,119)$ Landfill 1,630,530 3.44% 632,710 0.75% (997,820) Ambulance Services 1,860,404 3.92% 1,352,623 1.61% (507,781) Golf 228,916 0.48%40,000 0.05% (188,916) Conference Center 557,924 1.18% 371,939 0.44% (185,985) Airport 1,926,596 4.06% 3,989,153 4.76% 2,062,557 Electric 23,062,949 48.59% 29,510,413 35.18% 6,447,464 Street Lighting 157,324 0.33% 191,340 0.23%34,016 Water 8,438,575 17.78% 37,083,680 44.20% 28,645,105 Wastewater 9,471,702 19.96% 10,605,620 12.64% 1,133,918 Total 47,460,510$ 100.00% 83,890,949$ 100.00% 36,430,439$ City of Ukiah Expenses and Program Revenues Business-Type Activities June 30, 2024 17 Attachment 1 Page 322 of 568 Overall Analysis The City of Ukiah’s financial position strengthened in fiscal year 2024, with strong performance in both governmental and business-type activities. Key highlights include: • Governmental activities continued to rely on taxes and grant funding to offset net program expenses, maintaining core services and infrastructure. • Business-type activities achieved substantial growth, driven by infrastructure investment and efficient utility operations. FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS GENERAL FUND The General Fund is the City of Ukiah’s primary operating fund and serves as a key indicator of fiscal health. For fiscal year 2024, the General Fund reported an ending fund balance of $11.52 million, reflecting a net decrease of $572,182 from the prior year. The decrease is primarily attributable to lower than estimated tax and grant revenues, offset partially by transfers in. Revenues • General Fund revenues totaled $30.50 million, which was $2.61 million below the final budget estimate of $33.11 million. Key revenue highlights include: • Taxes: o Sales tax contributed $13.27 million, which fell short of the budget by $939,663, reflecting slower- than-anticipated economic activity. o Property tax generated $4.03 million, exceeding budget estimates by $88,996 due to stable growth in assessed values. • Charges for Services: Revenues totaled $5.29 million, falling short of budget by $352,924, reflecting reduced activity in fee-based services. 18 Attachment 1 Page 323 of 568 • Grants, Contributions, and Subventions: This category generated $3.15 million, falling $1.26 million below budget estimates, due to delays in completing certain grant projects. Expenditures General Fund expenditures totaled $29.57 million, which was $1.13 million below the final budget of $30.69 million. Key expenditure highlights include: • Public Safety: The largest expense category, comprised of police and fire services, at $17.51 million, exceeded budget by $340,642, driven by overtime and unanticipated operational costs. • Public Works: Total expenditures were $1.05 million, reflecting cost-saving measures, with actuals falling below budget by $108,838. • General Government: Expenditures totaled $179,978, significantly below the budgeted $592,957, reflecting deferred spending or savings in administrative functions. Transfers and Other Financing Sources Transfers into the General Fund were $1.64 million, coming from remaining American Rescue Act funding to offset part of general revenue shortfalls. Transfers out were from Measure Y amounts transferred to a capital project fund after applicable expenditures were funded in the general fund. The net transfer activity reflects a planned use of interfund resources for operational stability. MAJOR GOVERNMENTAL FUNDS Streets Capital Improvements Fund This fund reported an ending deficit fund balance of $2.25 million, reflecting ongoing investments in street infrastructure projects. Total revenues for the fund were $1.58 million, primarily from grants and contributions. Expenditures totaled $6.25 million, significantly exceeding revenues, consistent with planned infrastructure investments. General Capital Projects Fund The General Capital Projects Fund reported an ending fund balance of $3.47 million, reflecting restricted resources for future capital expenditures. Revenues were modest, at $73,249, with total expenditures of $2.24 million, largely for public works and recreation projects. Pension Debt Service Fund The Pension Debt Service Fund reported a fund balance of $4.38 million, consistent with the prior year. Total expenditures were $1.99 million, primarily for principal and interest payments on pension-related debt. Nonmajor Governmental Funds Nonmajor governmental funds reported a combined ending fund balance of $20.99 million, reflecting stable performance across a variety of special revenue and debt service funds. These funds are critical for targeted activities, such as housing, environmental cleanup, and recreation. KEY INSIGHTS 1. General Fund Resilience: Despite revenue shortfalls, the General Fund maintained a strong ending fund balance of $11.52 million, reflecting careful expenditure management and strategic use of transfers. 2. Capital Investments: Significant resources were allocated to infrastructure projects through the Streets Capital Improvements and General Capital Projects funds, underscoring the City’s focus on long-term development. 3. Debt Service Management: The Pension Debt Service Fund continued to meet its obligations, maintaining a stable fund balance for future debt payments. 19 Attachment 1 Page 324 of 568 ENTERPRISE FUNDS The City of Ukiah’s enterprise funds, including the Landfill, Electric, Water, and Wastewater funds, are crucial to delivering essential services. Each fund operates as a business, with revenues primarily derived from charges for services. Below is the detailed analysis for fiscal year 2024. Landfill Fund •Net Position: The Landfill Fund ended the fiscal year with a negative net position of $(11.11 million), reflecting the impact of significant noncurrent liabilities, including landfill closure and post-closure obligations of $21.94 million. •Operating Revenues: Generated $632,710, primarily from charges for services of $609,091. •Operating Expenses: Totaled $1.61 million, including maintenance and operations costs of $1.47 million and depreciation of $15,002, resulting in an operating loss of $(979,362). •Nonoperating Revenues (Expenses): Contributed $184,558, including $202,948 in interest earnings, partially offset by $18,390 in interest expenses. •Net Position Changes: The fund’s net position decreased by $404,804, reflecting the ongoing costs associated with landfill maintenance and regulatory compliance. Electric Fund •Net Position: The Electric Fund reported a positive net position of $35.80 million, an increase of $6.97 million from the prior year, driven by strong operating performance. •Operating Revenues: Totaled $25.87 million, primarily from charges for services, demonstrating the fund’s stability and consistent utility operations. •Operating Expenses: Reached $22.44 million, with significant costs for maintenance and operations ($17.89 million) and depreciation ($1.25 million), resulting in operating income of $3.43 million. •Nonoperating Revenues (Expenses): Added $849,142, including grants and contributions of $644,635 and interest income of $298,024, offset by interest expenses of $565,006. •Capital Contributions: Received $2.70 million, contributing to infrastructure upgrades and long-term improvements. Water Fund •Net Position: The Water Fund ended the fiscal year with a positive net position of $65.17 million, reflecting continued investment in system improvements and a net increase of $28.90 million from the prior year. •Operating Revenues: Generated $8.13 million, primarily from charges for services. •Operating Expenses: Totaled $7.70 million, with maintenance and operations costs of $4.31 million and depreciation of $1.89 million, resulting in operating income of $435,030. •Nonoperating Revenues (Expenses): Reported a net expense of $(545,238), including interest costs of $(699,833). •Capital Contributions: Significant contributions of $28.90 million, reflecting infrastructure development, particularly through the Recycled Water Project Phase 4. Wastewater Fund •Net Position: The Wastewater Fund’s net position increased to $50.71 million, reflecting a net increase of $773,982. •Operating Revenues: Generated $9.42 million, primarily from charges for services ($9.14 million) and connection fees ($272,882). •Operating Expenses: Totaled $8.64 million, with major costs including maintenance and operations ($4.71 million) and depreciation ($2.27 million), resulting in operating income of $773,982. 20 Attachment 1 Page 325 of 568 • Nonoperating Revenues (Expenses): Reported net nonoperating expenses of $(677,313), largely due to interest expenses of $(800,340). Key Insights • Infrastructure Investments: All enterprise funds reflect significant infrastructure contributions, particularly the Water Fund, which benefited from $28.90 million in capital grants and contributions. • Positive Operating Performance: The Electric, Water, and Wastewater funds demonstrated strong operating income, with the Electric Fund achieving the highest performance at $3.43 million. • Challenges in the Landfill Fund: The Landfill Fund continues to face financial challenges due to high closure and post-closure obligations and ongoing operational losses. • Debt Management: Nonoperating expenses across funds reflect interest and debt service costs associated with capital projects, highlighting the importance of balancing investments with long-term financial sustainability. NONMAJOR ENTERPRISE FUNDS The Nonmajor Enterprise Funds include the Parking District, Ambulance Services, Golf, Conference Center, Airport, and Street Lighting funds. These funds provide supplemental services beyond the major enterprise activities. Below is the analysis for fiscal year 2024: Financial Position • Net Position: Total net position for the Nonmajor Enterprise Funds increased to $7.99 million, reflecting a net gain of $1.59 million over the prior year. • Assets: Total assets amounted to $13.67 million, with $12.39 million in noncurrent assets, primarily consisting of land, infrastructure, and machinery. • Liabilities: Total liabilities were $6.32 million, driven by advances from other funds and capital project obligations. Revenues and Expenses • Operating Revenues: Generated $3.74 million, primarily from charges for services ($1.59 million) and facility rentals ($820,775). The Airport fund contributed significantly with $1.73 million in revenues. • Operating Expenses: Totaled $4.78 million, with significant costs for maintenance and operations ($3.01 million) and depreciation ($304,721). This resulted in an operating loss of $(1.04 million). • Nonoperating Revenues and Capital Contributions: Included $2.32 million in capital grants, largely benefiting the Airport fund, helping offset the operating losses. Cash Flow • Net Cash Flow: The Nonmajor Enterprise Funds reported a net cash increase of $212,309, driven by capital grants and contributions as well as interfund transfers INTERNAL SERVICE FUNDS The Internal Service Funds support the City’s operations by providing centralized services such as administration, public safety dispatch, garage, and IT support. Financial Position • Net Position: Total net position increased to $3.34 million, with unrestricted net position accounting for $914,974. • Assets: Total assets were $22.61 million, including $16.48 million in restricted cash for specific projects and noncurrent assets such as buildings and equipment. 21 Attachment 1 Page 326 of 568 •Liabilities: Total liabilities were $19.27 million, largely attributable to capital project bonds and advances from other funds. Revenues and Expenses Operating Revenues: Generated $19.93 million, primarily from interfund charges for services. The Public Safety Dispatch fund contributed the largest share with $2.17 million in revenue. Operating Expenses: Totaled $17.92 million, primarily driven by maintenance and operations costs ($15.05 million) and administrative costs ($2.74 million). Depreciation added $130,855, resulting in operating income of $2.00 million. Cash Flow Net Cash Flow: Internal Service Funds reported a net decrease in cash and cash equivalents of $(696,971), primarily due to capital project expenditures and debt service. KEY INSIGHTS Nonmajor Enterprise Funds: •Operating losses in funds such as Golf and Conference Center were offset by capital contributions, particularly for the Airport. •The funds remain financially stable, supported by interfund transfers and grant revenues. Internal Service Funds: •Strong operating performance resulted in a net increase in net position, highlighting the efficiency of centralized services. •Capital investments and debt service obligations were significant contributors to cash outflows. 22 Attachment 1 Page 327 of 568 GENERAL FUND BUDGETARY HIGHLIGHTS The City of Ukiah's General Fund experienced several key variances in revenues and expenditures compared to the final budget for the fiscal year ended June 30, 2024. Below is a summary of the most significant highlights: Revenues • Total revenues were $30.5 million, falling short of the final budget by $2.6 million. • Taxes were the largest revenue source but came in $1.2 million lower than budgeted, primarily due to underperformance in sales and transient occupancy taxes. • Intergovernmental revenues were $1.3 million below budget, largely reflecting timing differences or grant funds not realized during the fiscal year. • Fees, charges, licenses, and permits were also below expectations, by $205,140, reflecting reduced activity in certain services. • Offsetting these decreases, other revenues outperformed the budget by $74,836, indicating higher miscellaneous income or reimbursements. Expenditures • Total expenditures amounted to $29.57 million, representing a reduction of $1.13 million compared to the final budget. • The Public Safety function saw expenditures exceeding budget by $340,642, reflecting unanticipated operational costs or overtime. Original Final Actual Variance with Final Budget REVENUES Taxes 20,265,770$ 20,282,393$ 19,048,606$ (1,233,787)$ Fees, charges, licenses, and permits 8,091,021 8,091,021 7,885,881 (205,140) Use of money, property, interest and concessions 233,890 233,890 255,785 21,895 Intergovernmental 4,164,972 4,414,972 3,150,570 (1,264,402) Other 77,500 87,078 161,914 74,836 Total revenues 32,833,153 33,109,354 30,502,756 (2,606,598) EXPENDITURES Current: General government 592,957 21,199 179,978 (158,779) Public safety 17,208,953 17,848,793 17,508,151 340,642 Housing and community development 1,515,389 1,515,388 1,525,273 (9,885) Public works 1,061,575 1,162,022 1,053,189 108,833 Parks, buildings, and grounds 1,973,052 1,992,024 1,984,336 7,688 Recreation and culture 5,302,882 5,372,107 5,228,039 144,068 Economic development and redevelopment 161,776 161,776 165,418 (3,642) Total current 27,816,584 28,073,309 27,644,384 428,925 Debt service 1,745,503 1,745,503 1,617,547 127,956 Capital outlay 355,000 879,422 308,245 571,177 Total expenditures 29,917,087 30,698,234 29,570,176 1,128,058 Excess (deficiency) of revenues over expenditures 2,916,066 2,411,120 932,580 (1,478,540) OTHER FINANCING SOURCES (USES) Transfers (2,835,342) (2,837,966) (1,504,762) 1,333,204 Net change in fund balances 80,724 (426,846) (572,182) (145,336) Fund balances - beginning 12,089,500 12,089,500 12,089,500 - Fund balances - ending 12,170,224$ 11,662,654$ 11,517,318$ (145,336)$ Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual MD&A SUMMARY City of Ukiah Budgeted Amounts General Fund For the Year Ended June 30, 2024 23 Attachment 1 Page 328 of 568 • Conversely, General Government expenditures were $158,779 below budget, reflecting cost-saving measures or deferred projects. • Savings were also realized in Economic Development and Redevelopment ($3,942) and Housing and Community Development ($9,885). Other Financing Sources and Uses • Net transfers out of the General Fund were $1.5 million, coming in under budget by $1.33 million. This variance reflects amounts moved into the general fund from remaining American Rescue Plan Act monies meant to compensate the City for lost revenues during the pandemic. Fund Balance • The net change in fund balance for the General Fund was a decrease of $572,182, compared to the budgeted decrease of $426,846. This was due principally from lower than anticipated revenues from sales and transient occupancy taxes. • The ending fund balance for the fiscal year was $11.52 million, which remains a strong financial position, providing flexibility for future budgetary needs and unforeseen events. This analysis underscores the City’s commitment to prudent financial management and highlights areas where economic factors impacted performance against the budget. CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets As of June 30, 2024, the City of Ukiah’s total capital assets, net of depreciation, were $296.61 million, representing a significant increase of $43.24 million compared to the prior year. A notable portion of this increase is attributable to the completion of Phase 4 of the Recycled Water Project, which added significant infrastructure improvements to the City’s utility network. These investments highlight the City’s ongoing efforts to enhance sustainability and expand critical water resources. Governmental Activities: 2024 2023 2024 2023 2024 2023 Land 4,596,065$ 4,596,065$ 8,051,152$ 7,747,880$ 12,647,217$ 12,343,945$ Intangible assets - - 270,000 270,000 270,000 270,000 Construction in progress 7,547,345 6,353,352 51,265,537 10,497,502 58,812,882 16,850,854 Buildings and improvements 21,938,365 21,862,814 63,789,794 63,283,227 85,728,159 85,146,041 Technology subscriptions 1,382,407 1,047,946 - - 1,382,407 1,047,946 Machinery equipment and vehicles 11,487,723 11,305,423 15,701,245 15,303,830 27,188,968 26,609,253 Infrastructure and network 74,070,077 71,127,396 179,913,589 176,187,960 253,983,666 247,315,356 121,021,982 116,292,996 318,991,317 273,290,399 440,013,299 389,583,395 Less: accumulated depreciation and amortizations (46,196,560) (44,750,471) (97,211,461) (91,466,389) (143,408,021) (136,216,860) Capital assets, net 74,825,422$ 71,542,525$ 221,779,856$ 181,824,010$ 296,605,278$ 253,366,535$ City of Ukiah, California Comparative Statement of Capital Assets June 30, 2024 and 2023 Governmental Activities Business-type Activities Total 24 Attachment 1 Page 329 of 568 •Total capital assets, net of depreciation, were $74.83 million, an increase of $3.28 million from the prior year. Additions included progress on various construction projects, with $7.55 million in assets under construction at year-end. •Infrastructure and network improvements grew by $2.94 million, reflecting investments that enhance public services and community infrastructure. Business-Type Activities: •Total capital assets, net of depreciation, were $221.78 million, an increase of $39.96 million. The significant growth in this category was driven largely by Phase 4 of the Recycled Water Project, which contributed substantial infrastructure improvements to the City’s water utilities. •Construction in progress totaled $51.27 million, reflecting ongoing capital projects, while infrastructure and network investments increased to $179.91 million, further enhancing the City’s ability to deliver reliable utility services. Long-Term Debt The City’s total long-term obligations as of June 30, 2024, were $190.788 million, a decrease of $2.58 million compared to the prior year. This reflects the City's prudent debt management practices while maintaining the capacity to finance essential projects. Governmental Activities: •Total obligations were $83.77 million, a slight increase of $956,610 from the prior year. The increase was primarily due to: o A rise in the total pension liability, which grew by $4.33 million to $15.50 million, reflecting changes in actuarial assumptions. o Bonds outstanding totaled $62.11 million, continuing to support major infrastructure and development initiatives. Business-Type Activities: •Total obligations were $107.11 million, a reduction of $3.54 million from the prior year. Key highlights include: o A decline in bonds payable, which decreased by $2.92 million due to scheduled debt service payments. o Reductions in leases payable and notes payable, further demonstrating the City’s effective management of its liabilities. City of Ukiah, California 2024 2023 2024 2023 2024 2023 Landfill closure liability -$ -$ 21,936,738$ 21,145,540$ 21,936,738$ 21,145,540$ Compensated absences 1,266,685 1,226,352 701,692 547,776 1,968,377 1,774,128 Total pension liability 15,501,374 11,167,808 4,219,844 5,237,038 19,721,218 16,404,846 Technology subscriptions 613,386 845,509 - - 613,386 845,509 Leases payable 4,280,182 4,544,125 - - 4,280,182 4,544,125 Notes payable - - 16,775,733 17,321,721 16,775,733 17,321,721 Claims - 143,486 - - - 143,486 Bonds 62,108,969 64,886,706 63,475,267 66,390,223 125,584,236 131,276,929 Total 83,770,596$ 82,813,986$ 107,109,274$ 110,642,298$ 190,879,870$ 193,456,284$ Comparative Schedule of Long-Term Obligations Activities Activities Total June 30, 2024 and 2023 Governmental Business-type 25 Attachment 1 Page 330 of 568 The City of Ukiah continues to balance critical capital investments with responsible debt management, ensuring sustainable growth and long-term financial stability. The completion of Phase 4 of the Recycled Water Project exemplifies the City’s commitment to advancing environmentally responsible infrastructure improvements for the benefit of the community. ECONOMIC FACTORS AND NEXT YEAR’S BUDGET The City of Ukiah continues to benefit from its diverse economic base, serving as a regional hub for Mendocino County and the surrounding area. As a result, the City’s revenues are closely tied to the financial health and stability of its residents and businesses. City management has maintained a conservative approach to revenue estimation, which proved effective in navigating fiscal year 2024 and preparing for fiscal year 2025. The following economic factors were considered in developing the fiscal year 2025 budget: •Sales Tax Revenue and Transient Occupancy Taxes (TOT): Sales tax revenue and TOT are projected to increase modestly, reflecting steady economic activity and ongoing recovery in the tourism sector. Despite these increases, general fund appropriations have been conservatively managed to maintain a budgetary surplus as a buffer against unforeseen revenue shortfalls. •Water and Sewer Rates: Fiscal year 2025 marks the fifth year of the City’s five-year rate adjustment schedule for water and sewer services. These rate adjustments were designed to address rising operating costs, planned capital outlays, and settlement obligations with the Ukiah Valley Sanitation District. Management will recommend additional rate adjustments through July 1, 2025. •Electric Enterprise Rates: Electric rate revenues are expected to increase due to the ongoing implementation of a multi-year rate adjustment schedule. Power purchase surcharges, reviewed and enacted quarterly, are expected to continue. Rising costs may prompt additional rate adjustments sooner than anticipated to ensure the financial health of the utility. •Property Tax Growth: A 2 percent increase in property tax revenues is projected for the general fund, reflecting stable growth in the local real estate market. •Fee Schedule Adjustments: Implementation of updated rates on the City’s current fee schedule is expected to generate additional revenue for services provided. •Personnel Costs: Personnel expenses, including health insurance premiums and pension contributions, continue to rise. Costs associated with current bargaining agreements will result in an approximate 3 percent increase in personnel expenditures during fiscal year 2025. •Inflationary Pressures: The City continues to monitor the impacts of inflation, which affect both operational costs and the purchasing power of its residents and businesses. Maintaining and growing revenue streams remains a top priority for City management. The stability of key revenue sources such as sales and property taxes supports Ukiah’s fiscal health. However, the City continues to face rising personnel costs, particularly in health premiums and pensions, which require diligent financial planning. City staff are committed to identifying cost-saving measures and pursuing opportunities to diversify revenue sources to offset increasing expenditures. The City remains focused on providing the highest level and quality of services that the community expects and deserves while ensuring long-term financial sustainability. 26 Attachment 1 Page 331 of 568 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. 27 Attachment 1 Page 332 of 568 GOVERNMENT-WIDE FINANCIAL STATEMENTS 28 Attachment 1 Page 333 of 568 Governmental Activities Business-type Activities Total ASSETS Current assets: Cash and investments 19,239,522$ 13,760,470$ 32,999,992$ Restricted cash and investments 19,078,011 3,772,509 22,850,520 Receivables (net allowance for uncollectibles)6,751,362 10,471,629 17,222,991 Grants and intergovernmental receivable 1,180,581 13,964,349 15,144,930 Notes and loans receivable 189,293 - 189,293 Lease receivable 70,391 86,426 156,817 Internal balances 4,565,708 (4,565,708) - Inventories and prepaids 297,383 2,388,136 2,685,519 Land held for resale 2,435,114 - 2,435,114 Total current assets 53,807,365 39,877,811 93,685,176 Noncurrent assets: Notes and loans receivable 12,160,341 - 12,160,341 Land 4,596,065 8,051,152 12,647,217 Capacity rights - 270,000 270,000 Construction in progress 7,547,345 51,265,537 58,812,882 Buildings and improvements 12,111,524 25,491,102 37,602,626 Technology subscription 765,736 - 765,736 Machinery equipment and vehicles 4,230,324 5,616,740 9,847,064 Infrastructure and network 45,574,428 131,085,325 176,659,753 Total noncurrent assets 86,985,763 221,779,856 308,765,619 Total assets 140,793,128 261,657,667 402,450,795 DEFERRED OUTFLOWS OF RESOURCES Pension related 16,395,423 3,081,900 19,477,323 Total deferred outflows of resources 16,395,423 3,081,900 19,477,323 Total assets and deferred outflows of resources 157,188,551 264,739,567 421,928,118 LIABILITIES Current liabilities: Accounts payable 4,796,165 7,179,654 11,975,819 Accrued payroll liabilities 1,197,968 270,913 1,468,881 Interest payable 597,141 752,688 1,349,829 Unavailable revenues 891,544 - 891,544 Deposits payable - 228,852 228,852 Total current liabilities 7,482,818 8,432,107 15,914,925 Noncurrent liabilities: Due within one year 3,543,597 3,629,967 7,173,564 Due in more than one year 80,226,999 103,479,307 183,706,306 Total noncurrent liabilities 83,770,596 107,109,274 190,879,870 Total liabilities 91,253,414 115,541,381 206,794,795 DEFERRED INFLOWS OF RESOURCES Lease related 70,391 86,426 156,817 Pension related 6,041,607 174,077 6,215,684 Total deferred inflows of resources 6,111,998 260,503 6,372,501 Total liabilities and deferred inflows of resources 97,365,412 115,801,884 213,167,296 NET POSITION Net investment in capital assets 57,847,372 161,367,208 219,214,580 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 reserve 2,449,504 706,668 3,156,172 Governmental services 1,487,815 - 1,487,815 Housing and community development 14,016,250 - 14,016,250 NCPA Projects - 169,812 169,812 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 (40,620,915) (13,306,005) (53,926,920) Total net position 59,823,139$ 148,937,683$ 208,760,822$ The accompanying notes are an integral part of these financial statements. Primary Government City of Ukiah, California Statement of Net Position June 30, 2024 29 Attachment 1 Page 334 of 568 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 4,690,322$ 159,080$ 18,780$ 100,440$ (4,412,022)$ - $ (4,412,022)$ Public safety 13,937,325 528,147 3,134,523 - (10,274,655) - (10,274,655) Housing and community development 1,926,206 849,721 1,140,970 - 64,485 - 64,485 Public works 3,305,509 609,750 900,185 1,873,934 78,360 - 78,360 Parks, buildings, and grounds 2,274,407 132,486 1,827 6,468 (2,133,626) - (2,133,626) Recreation and culture 5,801,543 4,107,209 74,417 - (1,619,917) - (1,619,917) Economic development and redevelopment 207,310 250,000 46,587 - 89,277 - 89,277 Interest on long-term debt 3,479,002 - - - (3,479,002) - (3,479,002) Total governmental activities 35,621,624 6,636,393 5,317,289 1,980,842 (21,687,100) - (21,687,100) Business-type activities: Parking District 125,590 113,471 - - - (12,119) (12,119) Landfill 1,630,530 632,710 - - - (997,820) (997,820) Ambulance Services 1,860,404 1,290,073 - 62,550 - (507,781) (507,781) Golf 228,916 40,000 - - - (188,916) (188,916) Conference Center 557,924 371,870 69 - - (185,985) (185,985) Airport 1,926,596 1,728,466 - 2,260,687 - 2,062,557 2,062,557 Electric 23,062,949 24,609,220 1,733,800 3,167,393 - 6,447,464 6,447,464 Street Lighting 157,324 191,340 - - - 34,016 34,016 Water 8,438,575 8,131,496 52,523 28,899,661 - 28,645,105 28,645,105 Wastewater 9,471,702 8,052,968 29,993 2,522,659 - 1,133,918 1,133,918 Total business-type activities 47,460,510 45,161,614 1,816,385 36,912,950 - 36,430,439 36,430,439 Total primary government 83,082,134$ 51,798,007$ 7,133,674$ 38,893,792$ (21,687,100)$ 36,430,439$ 14,743,339$ 4,028,252 17,515 4,045,767 13,268,292 - 13,268,292 2,307,901 - 2,307,901 1,261,431 - 1,261,431 519,782 - 519,782 675 - 675 553,104 811,963 1,365,067 286,078 322,302 608,380 (836,695) 836,695 - 21,388,820 1,988,475 23,377,295 (298,280) 38,418,914 38,120,634 60,268,627 111,146,188 171,414,815 (147,208) (627,419) (774,627) 60,121,419 110,518,769 170,640,188 59,823,139$ 148,937,683$ 208,760,822$ Restatement for correction of an error Net position - beginning as restated Transfers Total general revenues, special items, and transfers Change in net position Net position - beginning, as previously reported Net position - ending Transient occupancy Business license Other taxes Use of money and property Other revenue Net (Expense) Revenue and Changes in Net Position Program Revenues Primary Government Sales tax Franchises General revenues: Property tax City of Ukiah, California Statement of Activities June 30, 2024 30 Attachment 1 Page 335 of 568 FUND FINANCIAL STATEMENTS 31 Attachment 1 Page 336 of 568 GOVERNMENTAL FUNDS 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 2024. Individual nonmajor funds may be found in the Supplemental section. 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 2024 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 2024 to account for resources accumulated, used, and reserved for the retirement of lease revenue bonds. 32 Attachment 1 Page 337 of 568 General Fund Streets Capital Improvements General Capital Projects Pension Debt Service Total Nonmajor Funds Total Governmental Funds ASSETS Cash and investments 3,399,645$ 2,955$ 3,054,186$ 4,372,769$ 8,974,067$ 19,803,622$ Restricted cash and investments - - 198,003 - - 198,003 Accounts receivable 4,444,089 1,365,137 - - 332,257 6,141,483 Lease receivable 70,391 - - - - 70,391 Notes receivable 1,819,284 - - - 10,530,350 12,349,634 Interest receivable 14,691 - 5,348 2,830 19,939 42,808 Grants and subventions receivable 102,149 1,113 - - 810,856 914,118 Inventories and prepaids 101,918 - - - - 101,918 Due from other funds 1,416,083 - - - 1,281,906 2,697,989 Advances to other funds 3,027,835 - 1,681,372 - - 4,709,207 Land held for resale - - - - 2,435,114 2,435,114 Capital grants, contributions, and subventions - - 38,833 - 227,631 266,464 Total assets 14,396,085 1,369,205 4,977,742 4,375,599 24,612,120 49,730,751 LIABILITIES Accounts payable 772,188 2,333,617 1,129,077 - 296,138 4,531,020 Accrued payroll liabilities 1,049,934 1,630 - - 1,536 1,053,100 Unearned revenues 891,544 - - - - 891,544 Due to other funds - 1,281,906 338,482 - 522,969 2,143,357 Advance from other funds - - - - 514,550 514,550 Total liabilities 2,713,666 3,617,153 1,467,559 - 1,335,193 9,133,571 DEFERRED INFLOWS OF RESOURCES Lease related 70,391 - - - - 70,391 Unavailable revenues - grants and subventions 94,710 - 38,833 - 2,291,068 2,424,611 Total deferred inflows of resources 165,101 - 38,833 - 2,291,068 2,495,002 Total liabilities and deferred inflows of resources 2,878,767 3,617,153 1,506,392 - 3,626,261 11,628,573 FUND BALANCES (DEFICITS) Nonspendable: Interfund loans 3,027,835 - - - - 3,027,835 Inventories and prepaids 101,918 - - - - 101,918 Notes, leases, and interagency receivables 1,819,284 - - - - 1,819,284 Riparian corridor management - - - - 137,576 137,576 Restricted: Capital projects - - 3,471,350 - 4,448 3,475,798 CDBG activities - - - - 737,178 737,178 Certifications and training - - - - 60,600 60,600 Clean-up and solid waste remdediation - - - - 84,711 84,711 Debt service reserve - - - - 2,448,092 2,448,092 Downtown business improvements - - - - 1,010 1,010 Housing activities - - - - 13,994,188 13,994,188 Opioid settlement - - - - 101,707 101,707 Project reserve - - - - 14,563 14,563 Public safety - - - - 703,795 703,795 Riparian corridor management - - - - 9,695 9,695 Special recreation events - - - - 68,524 68,524 Streets and rights-of-way - - - - 2,082,068 2,082,068 Wildfire mitigation 892,248 - - - - 892,248 Committed: Park development - - - - 39,911 39,911 Planning activities - - - - 267,601 267,601 Solid waste management - - - - 44,266 44,266 Assigned: Capital projects - - - - 64,658 64,658 Equipment reserve - - - - 382,693 382,693 Pension reserve - - - 4,375,599 - 4,375,599 Special projects - - - - 697,272 697,272 Unassigned 5,676,033 (2,247,948) - - (958,697) 2,469,388 Total fund balances (deficits)11,517,318 (2,247,948) 3,471,350 4,375,599 20,985,859 38,102,178 Total liabilities and fund balances (deficits)14,396,085$ 1,369,205$ 4,977,742$ 4,375,599$ 24,612,120$ 49,730,751$ The accompanying notes are an integral part of these financial statements. City of Ukiah, California Balance Sheet Governmental Funds June 30, 2024 33 Attachment 1 Page 338 of 568 $ 38,102,178 Capital assets 117,270,982 Accumulated depreciation (45,437,465) 71,833,517 Compensated absences (884,308) Technology subscriptions (613,386) 2017 fire engine lease (426,313) 2017 I-Bank financing lease (3,478,158) 2020 Fire brush truck (143,035) Fire aparatus (232,675) 2020B CalPERS Taxable Lease Revenue Bonds (30,333,090) 2022 Lease Revenue Bonds (13,944,156) Net pension liability (15,501,374) (65,556,495) Deferred outflows - pension related items 16,395,423 Deferred inflows - pension related items (6,041,607) 10,353,816 3,113,179 3,113,179 (447,667) (447,667) Amounts are unavailable under the modified accrual basis of accounting.2,424,611 2,424,611 $ 59,823,139 City of Ukiah, California Reconciliation of Balance Sheet To the Statement of Net Position For the Year Ended June 30, 2024 Fund balances of governmental funds Amounts reported for governmental activities in the statement of net position are different Capital assets used in governmental activities are not financial resources and therefore, are not reported in the funds: 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: 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 revenues and expenses: The accompanying notes are an integral part of these financial statements. Net position of governmental activities Accrued interest on long-term debt is not due and payable in the current period and is not reported in the funds. Long-term assets are not available for current use. 34 Attachment 1 Page 339 of 568 General Fund Streets Capital Improvements General Capital Projects Pension Debt Service Total Nonmajor Funds Total Governmental Funds REVENUES Property tax 4,028,252$ -$ -$ -$ -$ 4,028,252$ Sales tax 13,268,292 - - - - 13,268,292 Transient occupancy 1,251,277 - - - - 1,251,277 Business license tax 500,110 - - - 20,172 520,282 Other taxes 675 - - - - 675 Franchise fees 2,307,901 - - - - 2,307,901 Charges for service 5,291,695 - - - 344,030 5,635,725 Licenses and permits 286,285 - - - - 286,285 Grants, contributions, and subventions 3,150,570 1,577,801 - - 2,432,358 7,160,729 Use of money and property 255,785 - 73,249 35,009 865,672 1,229,715 Miscellaneous 115,037 - - - 20,454 135,491 Fines penalties and forfeitures 46,877 - - - - 46,877 Total revenues 30,502,756 1,577,801 73,249 35,009 3,682,686 35,871,501 EXPENDITURES Current: General government 179,978 229 - 11,707 13,367 205,281 Public safety 17,508,151 - - - 217,542 17,725,693 Housing and community development 1,525,273 - - - 554,926 2,080,199 Public works 1,053,189 338,599 366,719 - 131,645 1,890,152 Parks, buildings, and grounds 1,984,336 - - - 27,086 2,011,422 Recreation and culture 5,228,039 - - - 708,409 5,936,448 Economic development and redevelopment 165,418 - - - 19,319 184,737 Debt service: Interest 847,483 613,200 - - 19,766 1,480,449 Principal 616,361 1,371,234 - - 42,548 2,030,143 Lease principal 137,067 - - - - 137,067 Lease interest 16,636 - - - - 16,636 Capital outlay: Public safety 162,937 - - - - 162,937 Public works - 3,925,358 1,875,139 - 146,250 5,946,747 Parks, buildings, and grounds 145,308 - - - 140,698 286,006 Recreation and culture - - - - 41,519 41,519 Total expenditures 29,570,176 6,248,620 2,241,858 11,707 2,063,075 40,135,436 Excess (deficiency) of revenues over expenditures 932,580 (4,670,819) (2,168,609) 23,302 1,619,611 (4,263,935) OTHER FINANCING SOURCES (USES) Transfers in 1,643,633 2,728,970 - 159,834 63,094 4,595,531 Transfers out (3,148,395) (813) - - (2,036,187) (5,185,395) Total other financing sources (uses)(1,504,762) 2,728,157 - 159,834 (1,973,093) (589,864) Net change in fund balances (572,182) (1,942,662) (2,168,609) 183,136 (353,482) (4,853,799) Fund balances - beginning, as previously reported 12,089,500 (205,296) 5,639,959 4,192,463 21,386,559 43,103,185 Restatement for correction of an error - (99,990) - - (47,218) (147,208) Fund balances - beginning, as restated 12,089,500 (305,286) 5,639,959 4,192,463 21,339,341 42,955,977 Fund balance - ending 11,517,318$ (2,247,948)$ 3,471,350$ 4,375,599$ 20,985,859$ 38,102,178$ The accompanying notes are an integral part of these financial statements. City of Ukiah, California Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds For the Year Ended June 30, 2024 35 Attachment 1 Page 340 of 568 $ (4,853,799) Capital outlay 5,232,593 Depreciation expense (2,447,152) Loss on disposal (163,125) 2,622,316 Change to net pension liability (4,333,567) Compensated absence expense (66,341) (4,399,908) Changes to deferred outflows: pension-related items (2,408,895) Changes to deferred inflows: pension-related items 3,853,297 1,444,402 Principal paid on loans and leases 3,007,482 Amortization of debt premium 185,293 Subscription liability increase (334,462) 2,858,313 288,536 1,741,860 $ (298,280) The accompanying notes are an integral part of these financial statements. Change in 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 net revenue (expense) of the internal services funds is reported with governmental activities. 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. 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. City of Ukiah, California Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances to the Statement of Activities For the Year Ended June 30, 2024 Net change in fund balances - total government funds 36 Attachment 1 Page 341 of 568 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. 37 Attachment 1 Page 342 of 568 Governmental Activities Landfill Electric Water Wastewater Total Nonmajor Funds Total Enterprise Funds Internal Service Funds ASSETS Current assets: Cash and investments 4,578,147$ 4,645,906$ 3,357,158$ 584,119$ 448,971$ 13,614,301$ 1,985,948$ Restricted cash and investments - 3,765,846 - - - 3,765,846 16,482,792 Accounts receivable 99,404 5,287,594 1,838,439 2,681,990 408,056 10,315,483 264,940 Lease receivable - - - - 86,426 86,426 - Interest receivable 24,315 22,384 10,604 7,246 674 65,223 4,073 Grants and subventions receivable - 972,908 11,514,410 1,141,648 335,383 13,964,349 278,321 Prepaids - - - - - - 195,465 Inventories and prepaids - 2,258,543 118,318 11,275 - 2,388,136 - Due from other funds 6,002,698 - 293,243 - - 6,295,941 240,535 Total current assets 10,704,564 16,953,181 17,132,172 4,426,278 1,279,510 50,495,705 19,452,074 Noncurrent assets: Advances to other funds - 289,121 - - 502,280 791,401 - Land 699,654 2,316,013 2,571,192 670,431 1,793,862 8,051,152 762,562 Intangible assets - - 270,000 - - 270,000 - Construction in progress - 6,287,085 35,002,544 7,016,834 2,959,074 51,265,537 423,468 Buildings and improvements 26,700 26,261,659 22,248,066 10,540,745 4,385,511 63,462,681 1,560,657 Machinery equipment and vehicles 516,075 5,607,006 3,566,315 4,260,683 1,417,746 15,367,825 1,664,847 Infrastructure and network - 31,250,198 49,989,739 91,954,368 6,719,287 179,913,592 - Less accumulated depreciation (458,304) (35,306,279) (20,552,744) (35,006,044) (5,390,682) (96,714,053) (1,256,508) Total noncurrent assets 784,125 36,704,803 93,095,112 79,437,017 12,387,078 222,408,135 3,155,026 Total assets 11,488,689 53,657,984 110,227,284 83,863,295 13,666,588 272,903,840 22,607,100 DEFERRED OUTFLOWS OF RESOURCES Pension related 73,806 836,470 785,298 742,490 643,836 3,081,900 - Total deferred outflows of resources 73,806 836,470 785,298 742,490 643,836 3,081,900 - Total assets and deferred outflows of resources 11,562,495 54,494,454 111,012,582 84,605,785 14,310,424 275,985,740 22,607,100 LIABILITIES Current liabilities: Accounts payable 126,023 728,762 3,974,392 1,733,191 456,000 7,018,368 296,793 Accrued payroll liabilities 3,885 101,544 52,425 47,285 34,821 239,960 175,821 Due to other funds - - 6,002,698 293,243 764,634 7,060,575 30,535 Deposits payable - 222,420 308 - 6,124 228,852 - Interest payable 4,400 176,552 322,967 235,809 12,960 752,688 149,474 Compensated absences - current 1,122 26,847 12,701 11,641 8,733 61,044 51,611 Pension-related bonds - current 13,752 176,293 111,687 126,526 37,034 465,292 - Capital project installment obligations - current - - 540,180 - 11,417 551,597 - Capital project bonds - current - 382,200 587,610 1,570,099 - 2,539,909 443,047 Due to other agencies - - 116,945 13,661 - 130,606 - Total current liabilities 149,182 1,814,618 11,721,913 4,031,455 1,331,723 19,048,891 1,147,281 Noncurrent liabilities: Advance from other funds - - 502,280 1,681,372 2,532,406 4,716,058 270,000 Landfill closure/post-closure 21,936,738 - - - - 21,936,738 - Compensated absences 10,095 241,621 114,314 104,768 78,592 549,390 464,516 Net pension liability 101,058 1,145,323 1,075,257 1,016,644 881,562 4,219,844 - Capital project installment obligations - - 16,108,633 - 115,503 16,224,136 - Pension-related bonds 468,642 6,007,835 3,806,133 4,311,885 1,262,123 15,856,618 - Capital project bonds - 9,436,209 12,465,887 22,711,352 - 44,613,448 17,388,677 Total noncurrent liabilities 22,516,533 16,830,988 34,072,504 29,826,021 4,870,186 108,116,232 18,123,193 Total liabilities 22,665,715 18,645,606 45,794,417 33,857,476 6,201,909 127,165,123 19,270,474 DEFERRED INFLOWS OF RESOURCES Lease related - - - - 86,426 86,426 - Pension related 4,169 47,247 44,357 41,939 36,365 174,077 - Total deferred inflows of resources 4,169 47,247 44,357 41,939 122,791 260,503 - Total liabilities and deferred inflows of resources 22,669,884 18,692,853 45,838,774 33,899,415 6,324,700 127,425,626 19,270,474 NET POSITION Net investment in capital assets 784,125 30,241,978 63,528,808 54,946,583 11,865,714 161,367,208 2,421,652 Restricted for: Debt service reserve - - 706,668 - - 706,668 - NCPA Projects - 169,812 - - - 169,812 - Unrestricted (11,891,514) 5,389,811 938,332 (4,240,213) (3,879,990) (13,683,574) 914,974 Total net position (11,107,389)$ 35,801,601$ 65,173,808$ 50,706,370$ 7,985,724$ 148,560,114 3,336,626$ 377,569 148,937,683$ Business-type Activities City of Ukiah, California Statement of Net Position Proprietary Funds June 30, 2024 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. 38 Attachment 1 Page 343 of 568 Governmental Activities Landfill Electric Water Wastewater Total Nonmajor Funds Total Enterprise Funds Internal Service Funds OPERATING REVENUES Charges for service 609,091$ 24,601,008$ 8,131,496$ 9,144,830$ 1,594,985$ 44,081,410$ 19,746,430$ Cap and trade - 1,089,165 - - - 1,089,165 - Facility rental 9,057 - - - 820,775 829,832 - Fuel sales - - - - 1,272,401 1,272,401 - Miscellaneous 14,562 176,404 - - 1,874 192,840 179,289 Fines penalties and forfeitures - - - - 45,185 45,185 - Connection fees - - - 272,882 - 272,882 - Total operating revenues 632,710 25,866,577 8,131,496 9,417,712 3,735,220 47,783,715 19,925,719 OPERATING EXPENSES General and administrative 127,453 3,301,612 1,505,555 1,660,267 731,568 7,326,455 2,777,425 Maintenance and operations 1,469,617 17,885,691 4,305,401 4,713,473 3,009,306 31,383,488 15,013,348 Fuel - - - - 733,469 733,469 - Depreciation 15,002 1,249,920 1,885,510 2,269,990 304,721 5,725,143 130,855 Total operating expenses 1,612,072 22,437,223 7,696,466 8,643,730 4,779,064 45,168,555 17,921,628 Operating income (loss)(979,362) 3,429,354 435,030 773,982 (1,043,844) 2,615,160 2,004,091 NONOPERATING REVENUES (EXPENSES) Property tax - - - - 17,515 17,515 - Grants, contributions, and subventions - 644,635 52,524 29,994 69 727,222 25,340 Interest, rent, and concessions 202,948 298,024 102,071 92,733 116,182 811,958 32,956 Insurance proceeds from capital asset damage - 471,489 - - - 471,489 - Interest and fiscal charges (18,390) (565,006) (699,833) (800,340) (71,915) (2,155,484) (945,398) Total nonoperating revenues (expenses)184,558 849,142 (545,238) (677,613) 61,851 (127,300) (887,102) Income (loss) before contributions and transfers (794,804) 4,278,496 (110,208) 96,369 (981,993) 2,487,860 1,116,989 Capital grants, contributions, and subventions -$ 2,695,904$ 28,899,661$ 1,157,915$ 2,323,237$ 35,076,717$ 698,815$ Transfers in 390,000 - 289,108 15,312 250,000 944,420 - Transfers out - - (15,312) (289,108) - (304,420) (50,136) Change in net position (404,804) 6,974,400 29,063,249 980,488 1,591,244 38,204,577 1,765,668 Net position - beginning, as previously reported (10,702,585) 28,870,918 36,296,774 50,121,048 6,396,801 110,982,956 1,715,407 Restatement for correction of an error - (43,717) (186,215) (395,166) (2,321) (627,419) (144,449) Net position - beginning as restated (10,702,585) 28,827,201 36,110,559 49,725,882 6,394,480 110,355,537 1,570,958 Net position - ending (11,107,389)$ 35,801,601$ 65,173,808$ 50,706,370$ 7,985,724$ 148,560,114$ 3,336,626$ 214,337 38,418,914$ 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 funds Changes in net position of business-type activities City of Ukiah, California Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds June 30, 2024 39 Attachment 1 Page 344 of 568 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 580,379$ 25,566,942$ 8,054,499$ 8,729,242$ 3,860,458$ 46,791,520$ 215,164$ Receipts from interfund services provided - 6,587 - - - 6,587 18,793,862 Payments to employees (185,945) (3,798,508) (2,240,789) (2,045,832) (1,384,613) (9,655,687) (8,024,169) Payments to suppliers (449,713) (13,192,989) 181,234 (1,402,695) (1,905,051) (16,769,214) (7,495,260) Payments for interfund services used (127,453) (3,302,069) (1,505,555) (1,660,267) (732,482) (7,327,826) (2,795,982) Receipts from other governmental agencies - 168,192 - - - 168,192 512,180 Payments to other governmental agencies - - 116,945 13,661 - 130,606 - Other payments - - - (54,457) - (54,457) (20,000) Other operating cash receipts (payments)- (571,881) - - - (571,881) - Net cash provided (used) by operating activities (182,732) 4,876,274 4,606,334 3,579,652 (161,688) 12,717,840 1,185,795 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Principal paid on lease revenue bonds (13,390) (171,652) (108,747) (123,197) (36,061) (453,047) - Cash received (paid) to other funds (5,612,698) - 4,152,743 1,407,576 978,575 926,196 (330,136) Property taxes received - - - - 17,515 17,515 - Interest paid (18,390) (235,771) (149,367) (169,216) (68,795) (641,539) (357,851) Grants and contributions - 644,808 52,523 29,993 62,623 789,947 (186,238) Net cash provided (used) by noncapital financing activities (5,644,478) 237,385 3,947,152 1,145,156 953,857 639,072 (874,225) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from insurance - 471,489 - - - 471,489 380,000 Capital grants and contributions - 1,685,136 20,542,634 2,031 1,985,823 24,215,624 270,439 Interest paid (59) (389,096) (695,183) (664,227) (3,373) (1,751,938) (647,112) Principal paid on capital and related debt - (310,000) (1,589,369) (887,462) (11,157) (2,797,988) (375,000) Acquisition and construction of capital assets - (5,829,347) (30,055,446) (5,523,307) (2,577,394) (43,985,494) (667,068) Net cash provided (used) by capital and related financing activities (59) (4,371,818) (11,797,364) (7,072,965) (606,101) (23,848,307) (1,038,741) CASH FLOWS FROM INVESTING ACTIVITIES Interest received 192,105 284,157 96,622 63,258 26,241 662,383 30,200 Net cash provided (used) by investing activities 192,105 284,157 96,622 63,258 26,241 662,383 30,200 Net increase (decrease) in cash and cash equivalents (5,635,164) 1,025,998 (3,147,256) (2,284,899) 212,309 (9,829,012) (696,971) Balances - beginning of year 10,213,311 7,385,754 6,504,414 2,869,018 236,662 27,209,159 19,165,711 Balances - end of the year 4,578,147$ 8,411,752$ 3,357,158$ 584,119$ 448,971$ 17,380,147$ 18,468,740$ Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating Income (979,362)$ 3,429,354$ 435,030$ 773,982$ (1,043,844)$ 2,615,160$ 2,004,091$ Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Depreciation 15,002 1,249,920 1,885,510 2,269,990 304,721 5,725,143 130,855 Changes in assets and liabilities: Decrease (increase) in accounts receivable (52,331) (303,559) (82,720) (696,137) 161,522 (973,225) (232,287) Decrease (increase) in prepaids - - - - - - (195,465) Decrease (increase) in inventory - (451,443) 13,655 11,853 - (425,935) - Decrease (increase) in deferred outflows 76,759 1,136,728 377,225 535,731 73,934 2,200,377 - Increase (decrease) in accounts payable 29,954 530,238 2,152,884 1,041,415 193,361 3,947,852 (484,321) Increase (decrease) in accrued salaries and benefits 470 40,583 13,873 13,437 135,888 204,251 44,041 Increase (decrease) in compensated absences 321 56,972 3,307 13,759 33,672 108,031 62,367 Increase (decrease) in deferrred inflows (8,831) (123,120) (56,016) (68,423) (19,925) (276,315) - Increase (decrease) in net pension liability/(asset)(55,913) (911,819) (136,722) (315,955) (1,017) (1,421,426) - Increase (decrease) in landfill liability 791,199 - - - - 791,199 - Increase (decrease) in customer deposits - 222,420 308 - - 222,728 - Increase (decrease) in claims payable - - - - - - (143,486) Net cash provided (used) by operating activities (182,732)$ 4,876,274$ 4,606,334$ 3,579,652$ (161,688)$ 12,717,840$ 1,185,795$ Noncash investing, capital and financing activities Amortization related to long-term debt -$ (55,200)$ (127,610)$ (27,099)$ -$ (209,909)$ (58,047)$ Total noncash investing, capital and financing activities - (55,200) (127,610) (27,099) - (209,909) (58,047) The accompanying notes are an integral part of these financial statements. Business-type Activities - Enterprise Funds City of Ukiah, California Statement of Cash Flows Proprietary Funds June 30, 2024 40 Attachment 1 Page 345 of 568 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. 41 Attachment 1 Page 346 of 568 Private-Purpose Trust Funds Custodial Funds ASSETS Cash and investments 6,148,040$ 1,124,746$ Accounts receivable - 1,304,618 Interest receivable 14,581 5,475 Land held for resale 5,443 - Total assets 6,168,064 2,434,839 LIABILITIES Accounts payable - 353,296 Accrued payroll liabilities 190 22,976 Deposits payable - 402,768 Interest payable 6,060 - Due to other agencies - 44,572 Intergovernmental payable - 25,638 Due to City of Ukiah - 2,067,132 Due in more than one year 2,834,752 - Total liabilities 2,841,002 2,916,382 NET POSITION Restricted for: Held for the benefit of the state 3,327,062 - Individuals, organizations, and other governments - (481,543) Total net position 3,327,062$ (481,543)$ The accompanying notes are an integral part of these financial statements. City of Ukiah, California Statement of Fiduciary Net Position June 30, 2024 42 Attachment 1 Page 347 of 568 Private-Purpose Trust Funds Custodial Funds ADDITIONS Contributions: Capital grants, contributions, and subventions -$ 1,230$ Taxes and assessments collected for other governments 1,058,567 2,221,709 Service charges collected for other governments - 182,572 Service charges collected for other agencies - 2,171,683 Intergovernmental - 1,198,146 Interest, rent, and concessions - 36,549 Miscellaneous - 6,849 Members - 569,809 Total contributions 1,058,567 6,388,547 Investment earnings: Interest, rent, and concessions 116,548 4,225 Total investment earnings 116,548 4,225 Total additions 1,175,115 6,392,772 DEDUCTIONS General and administrative 250,000 146,830 Maintenance and operations 20,045 836,158 Fines penalties and forfeitures - 419 Principal on behalf of beneficiaries - 101,742 Interest and fiscal charges on behalf of beneficiaries 91,668 18,173 Distributions to other governments - 597,378 Payments to other agencies for service charges collected - 687,691 Payments to City for services provided - 4,190,361 Total deductions 361,713 6,578,752 Net increase (decrease) in fiduciary net position 813,402 (185,980) Net Position -- beginning of the year 2,513,660 (295,563) Net Position -- end of the year 3,327,062$ (481,543)$ The accompanying notes are an integral part of these financial statements. City of Ukiah, California Statement of Changes in Fiduciary Net Position June 30, 2024 43 Attachment 1 Page 348 of 568 NOTES TO THE BASIC FINANCIAL STATEMENTS City of Ukiah, California June 30, 3024 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 ........................................................................................................ 45 Note 2 – Stewardship, Compliance and Accountability .................................................................................................... 52 Note 3 – Cash and Investments ................................................................................................................................................ 54 Note 4 – Receivables ................................................................................................................................................................... 58 Note 5 – Loans and Notes Receivable .................................................................................................................................... 59 Note 6 – Capital Assets .............................................................................................................................................................. 61 Note 7 – Long-Term Liabilities ................................................................................................................................................ 63 Note 8 – Landfill Closure ........................................................................................................................................................... 69 Note 9 – Interfund Transactions .............................................................................................................................................. 70 Note 10 – Risk Management ..................................................................................................................................................... 72 Note 11 – Public Employee Retirement Plan ......................................................................................................................... 75 Note 12 – Joint Ventures ............................................................................................................................................................ 86 Note 13 – Service Contracts ...................................................................................................................................................... 88 Note 14 – Commitments and Contingencies ........................................................................................................................ 89 Note 15 – New Pronouncements .............................................................................................................................................. 90 Note 16 – Successor Agency Trust ........................................................................................................................................... 91 Note 17 – Restatements .............................................................................................................................................................. 93 44 Attachment 1 Page 349 of 568 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. Component units are legally separate 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 due the exclusive benefit to the City, and the nature of its governance. 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 City’s basic financial statements include both government-wide and fund financial statements. Government-Wide Financial Statements: • The government-wide financial statements include the Statement of Net Position and the Statement of Activities, which report information on all non-fiduciary activities of the City. These statements focus on the primary government and its blended component unit. • The statements are presented using the economic resources measurement focus and the accrual basis of accounting, where revenues are recorded when earned, and expenses are recognized when incurred. Fund Financial Statements: • The fund financial statements provide detailed information about the City’s funds, focusing on major funds. 45 Attachment 1 Page 350 of 568 • Governmental funds are presented using the current financial resources measurement focus and the modified accrual basis of accounting. Proprietary and fiduciary funds are reported using the economic resources measurement focus and the accrual basis of accounting. C. Basis of Accounting and Measurement focus Governmental Funds: • Revenues are recognized when they are both measurable and available. Revenues are considered available if they are collectible within the current period or soon enough thereafter (typically 60 days) to pay liabilities. Some revenues due to the City by other governmental entities but were delayed due to administrative reasons were considered available within 90 days or longer. • Expenditures are recorded when the related fund liability is incurred, except for principal and interest on long-term debt, claims, and judgments, which are recorded as expenditures when due. Proprietary and Fiduciary Funds: • Revenues are recognized when earned, and expenses are recognized when liabilities are incurred, regardless of the timing of cash flows. 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. E. Cash and Investments The City follows GASB Statement No. 72 for fair value measurement of investments. Cash and investments include demand deposits, certificates of deposit, and investments in government securities. The City maintains an investment policy in compliance with California Government Code requirements, emphasizing safety, liquidity, and return on investment. All investments are carried at fair value based on quoted market prices. 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. • 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: Taxes related to the current fiscal year are accrued as revenue and accounts receivable when measurable and available. The City considers these revenues available if received within 60 days of year-end, consistent with the modified accrual basis of accounting. Federal and State Grants: 46 Attachment 1 Page 351 of 568 • Under the accrual basis of accounting (used in the government-wide financial statements), federal and state grants are considered receivable and accrued as revenue when reimbursable costs are incurred, and all eligibility criteria are met. • Under the modified accrual basis of accounting (used in fund-level statements), grant revenues are recognized only when measurable and available. The City considers grant revenues available if received within 60 days of year-end. Notes Receivables: 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. 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. 47 Attachment 1 Page 352 of 568 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, all 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 Deferred outflows and inflows of resources represent the consumption or acquisition of net assets applicable to future periods. The City reports deferred outflows related to pensions, leases, and bond refunding costs under GASB Statements No. 68, 87, and 63. Deferred inflows are recorded for resources received after the eligibility requirements are met but the revenues are not received within the availability period, or are amounts arising from actuarial assumptions. 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. 48 Attachment 1 Page 353 of 568 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.” 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: Fund balances for governmental funds are reported in categories that reflect the extent to which the City is bound to honor constraints on spending: • Nonspendable: Includes amounts not in spendable form or legally required to be maintained intact. (e.g., inventory). • Restricted: Amounts constrained by external parties or enabling legislation. • Committed: Amounts designated for specific purposes by formal action (ordinance or resolution) of the City Council. • Assigned: Amounts the City intends to use for specific purposes. • Unassigned: Residual amounts in the General Fund not classified elsewhere. 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. 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. 49 Attachment 1 Page 354 of 568 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. 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. 50 Attachment 1 Page 355 of 568 Q. Pensions The City participates in the California Public Employees' Retirement System (CalPERS) and accounts for its pension obligations under GASB Statement No. 68. Pension liabilities, expenses, and deferred inflows/outflows are based on actuarial valuations. Pension contributions are recognized as expenditures when due in governmental funds and are deferred I the government-wide and proprietary funds. R. New or Closed Funds The City closed two funds: • Community-Based Transitional Housing • American Rescue Fund S. Leases Lessor Accounting The City acts as a lessor for noncancellable leases of City-owned land. In accordance with GASB Statement No. 87, the City recognizes a lease receivable and a deferred inflow of resources in both the government-wide and governmental fund financial statements at the commencement of the lease. Initial Measurement At the commencement of the lease, the lease receivable is measured at the present value of expected lease payments to be received during the lease term. The deferred inflow of resources is measured at the same amount as the lease receivable, adjusted for any lease payments received at or before the lease commencement date. Subsequent Measurement • The lease receivable is subsequently reduced by the principal portion of lease payments as they are received. • The deferred inflow of resources is recognized as revenue over the lease term in a systematic and rational manner that aligns with the pattern of benefit provided to the lessee. Key Estimates and Judgments Significant estimates and judgments are required in determining key inputs for lease accounting. These include: 1. Discount Rate: • The City uses its incremental borrowing rate as the discount rate to calculate the present value of expected lease payments. 2. Lease Term: • The lease term includes the noncancellable period of the lease, along with any optional renewal periods that the lessee is reasonably certain to exercise. 3. Lease Receipts: • Lease receipts are composed of fixed payments specified in the lease agreement. Monitoring and Remeasurement The City monitors changes in circumstances that may require remeasurement of the lease receivable and deferred inflows of resources. Remeasurement is performed when changes occur that are expected to significantly affect: • The lease term. • The amount of expected lease receipts. Such changes include modifications to the lease agreement or significant changes in lessee payments or conditions affecting the lessee’s ability to meet payment obligations. 51 Attachment 1 Page 356 of 568 NOTE 2 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY State and federal laws, as well as sound financial management practices, require governments to manage resources responsibly and ensure compliance with adopted budgets and other financial policies. In certain instances, fund balances or net positions may report deficits, which reflect timing differences, operational challenges, or other financial circumstances. The following schedule provides information on major and non-major funds that reported deficit fund balances or net positions as of June 30, 2024. For each deficit, an explanation of its cause and the steps being taken to address the deficit is provided. The City is committed to resolving these deficits through various measures, including the use of specific revenue sources, operational adjustments, or financial planning strategies. This disclosure ensures transparency and accountability while providing users of the financial statements with a clear understanding of the financial condition of these funds. The following major and non-major funds had deficit fund balances/net positions as of June 30, 2024, Major and Non-major Governmental Funds Fund Name Deficit Amount Discussion/Explanation Streets Capital Improvement Fund $(2,247,948) 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 2025. ARRC (21,979) 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 (194,517) 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 (179,739) Deficit amount is the result of capital funded by a specific revenue sources and will be eliminated when future and unavailable revenues are made available. Riverside Park (57,004) Deficit amount is the result of capital funded by a specific revenue sources and will be eliminated when future and unavailable revenues are made available. Rail Trail (505,458) Deficit amount is the result of capital funded by a specific revenue sources and will be eliminated when future and unavailable revenues are made available. 52 Attachment 1 Page 357 of 568 Major and Non-major Proprietary Funds Fund Name Deficit Amount Discussion/Explanation Landfill (11,107,389) Total estimated costs for closure, post-closure, and corrective action plan exceed available resources by $5.6 million. Recently enacted surcharges collected at the Ukiah Transfer Station are expected to fund the difference. Those amounts are reported as transfers into the landfill enterprise fund. Ambulance Services (517,226) Resulted from startup costs, including capital acquisitions. Paid for by an internal loan from the general fund. Will be repaid by fees collected for ambulance services. Street Lighting (269,579) Resulted from past operational deficits and will be repaid by enhanced service fees. Public Safety Dispatch (20,908) Amounts charged to other agencies were insufficient to cover all operating and capital costs in the fund. The City has renegotiated the terms of those service agreements to increase charges and will cover the deficit with additional contributions from its general fund in 2025. [THIS AREA LEFT BLANK INTENTIONALLY] 53 Attachment 1 Page 358 of 568 NOTE 3 – CASH AND INVESTMENTS The City follows the practice of pooling cash and investments of all funds except for the restricted funds required to be held by outside custodians, fiscal agents or trustees under the provisions of bond indentures. Cash and investments as of June 30, 2024 are classified in the accompanying financial statements as follows: Cash and Investments Total Cash equivalents and investments Pooled cash and investments, at fair value Cash in bank 10,450,330$ Cash in investment portfolio, excluding LAIF 23,695,822 Cash with LAIF 616,181 Total pooled investment balances 24,312,003 Non pooled cash and investments, at fair value Petty cash 7,168 Refundable deposits 5,885 Deposits with NCPA 5,114,423 Total non pooled cash, at fair value 5,127,476 Cash with fiscal agent 23,233,489 Total non pooled investments, at fair value 23,233,489 Total cash equivalents and investments 63,123,298$ Investment Portfolio Analysis PAR % of Portfolio Permitted by Policy In compliance with inves tment policy <1 1 to 2 >2 12,450,000$ US treasury obligations 50.60% 100%Yes -$ 4,240,543$ 8,068,512$ 12,309,055$ Federal agency:- 2,187,593$ Commercial Mortgage-Backetd Security 8.89% 100%Yes 693,698 864,364 566,578 2,124,640 250,000$ Bond / Note 1.02% 100%Yes - 251,086 251,086 120,000$ Municipal obligations 0.49% 100%Yes 53,767 62,395 - 116,162 3,940,000$ Corporate notes 16.01% 30%Yes 313,210 1,524,017 2,048,775 3,886,002 875,000$ Certificates of deposit 3.56% 30%Yes - 475,992 400,193 876,185 4,107,312$ Asset-backed securities 16.69% 20%Yes - 214,303 3,857,982 4,072,285 616,181$ Local agency investment fund 2.50% $75M Yes 616,181 - - 616,181 60,406$ Money market 0.25% 20%Yes 60,407 - - 60,407 24,606,493$ Total pooled investments 100.00%1,737,263$ 7,381,614$ 15,193,126$ 24,312,003$ 42,890,488$ Money market 99.67% 20%Yes 23,072,058 - - 23,072,058 144,049$ County of Mendocino treasury 0.33% 100%Yes 161,431 161,431 Total non-pooled investments 100.00%23,233,489$ -$ -$ 23,233,489$ Maturities (in years) Collateral and Categorization Requirements At the fiscal year end, the City’s carrying amount of demand deposits was $10,450,330 and the bank account balance was $14,564,653. The difference of $4,114,650 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. 54 Attachment 1 Page 359 of 568 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) Fair value of collateral shall be valued at 102 percent and monitored daily. (2) Requires prior City Council approval. (3) Five years or less. 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. 55 Attachment 1 Page 360 of 568 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, 2024, 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 fair 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, 2024, the City had $13,564,653 in financial institutions that were not covered by the FDIC but were covered by collateralized securities of the financial institutions where the deposits were maintained. The credit risk for investments is the risk that, in the event of the failure of counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of investment or collateral securities that are in the possession of another party. The California government code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial risk for investments. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government’s indirect investment in securities using mutual funds or government investment pools (such as LAIF). Credit Risk Schedule Investment Type AAA AA+ to A-BBB+Unrated US Treasury obligations 12,309,055$ N/A -$ 12,309,055$ -$ -$ Federal agency/GSE 2,124,640 N/A - 2,124,640 - - Municipal obligations 116,162 N/A 116,162 - - Bank Note 251,086 N/A 251,086 - - Negotiable certificates of deposit 876,185 N/A - 876,185 - - Corporate notes 3,886,002 N/A - 3,452,011 433,991 - Asset-backed securities 4,072,285 N/A 3,249,320 822,965 LAIF 616,181 N/A - - - 616,181 Money market 60,407 N/A - - - 60,407 County of Mendocino treasury 161,431 N/A - - - 161,431 Held by fiscal agent: Money market 23,072,058 N/A - - - 23,072,058 Total 47,545,492$ 3,249,320$ 19,129,139$ 433,991$ 24,733,042$ Total Investment Minimum Legal Rating Rating as of Fiscal Year End 56 Attachment 1 Page 361 of 568 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 12,309,055$ -$ -$ 12,309,055$ Federal agency/GSE 2,124,640 - - 2,124,640 Municipal obligations 116,162 - - 116,162 Bank Note 251,086 251,086 Corporate notes 3,886,002 - - 3,886,002 Negotiable certificates of deposit 876,185 - - 876,185 Asset-backed securities 4,072,285 - - 4,072,285 LAIF 616,181 616,181 - - Money market 60,407 60,407 - - County of Mendocino treasury 161,431 161,431 - - Held by fiscal agent: Money market 23,072,058 23,072,058 - - Total 47,545,492$ 23,910,077$ -$ 23,635,415$ Total Investment Investments Not Measured at Fair Value Level 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, 2024, the City’s investment in LAIF was $616,181. The total amount invested by all public agencies at that date was $21.97 billion. LAIF is part of the California Pooled Money Investment Account (PMIA), which at June 30, 2024 has a balance of $178 billion. Financial Statements of LAIF and PMIA may be obtained from the California Treasurer’s web site at www.treasurer.ca.gov. 57 Attachment 1 Page 362 of 568 NOTE 4 – RECEIVABLES The City’s accounts receivable represent amounts due from a variety of sources as of June 30, 2024. These receivables include balances from grants and subventions, leases, loans, customer accounts, and other accounts related to the City’s operations. The amounts are categorized by governmental and business-type activities and are presented net of any allowance for doubtful accounts. The receivables reflect the City’s ongoing efforts to recover amounts due for services rendered, grant-funded projects, lease agreements, and loan programs. The allowance for doubtful accounts is based on management’s assessment of the collectability of certain receivables, considering historical trends, economic conditions, and the creditworthiness of the counterparties. The following schedule summarizes receivables by activity, type, and net amounts. A breakdown of the concentration of receivables is also provided, highlighting the proportion due from other governments versus individuals and businesses. Accounts receivable consisted of the following at June 30, 2024: Accounts Receivable Receivables Allowance Net Governmental activities Interest 42,822$ -$ 42,822$ Accounts receivable: Customers 6,708,540 - 6,708,540 Total Governmental activities 6,751,362 - 6,751,362 Business-type activities Interest 65,230 - 65,230 Accounts receivable: Customers 11,262,222 (855,823) 10,406,399 Total Business-type activities 11,327,452 (855,823) 10,471,629 Total receivables 18,078,814$ (855,823)$ 17,222,991$ As of June 30, 2024, the City’s receivables are composed of 34.1% from other governments and 65.9% from individuals and businesses. Receivables from other governments primarily include amounts due from state and federal grant reimbursements for infrastructure projects and operational programs. Receivables from individuals and businesses consist of utility charges, lease payments, and housing and economic development loans. No single individual, business, or government entity accounts for more than 25% of the total receivables. As a result, the City does not consider its receivables to be subject to significant concentration risk. 58 Attachment 1 Page 363 of 568 NOTE 5 – LOANS AND NOTES RECEIVABLE Through the City's various housing rehabilitation funds, first-time homebuyer funds, and business/economic development loan programs, the City provides loans to qualifying individuals and businesses to support affordable housing, community development, and economic growth. Interest rates vary depending on the terms of the loan, ranging from 0% to market, and interest accrues on loans that bear interest. Loans are typically secured by property liens to ensure repayment. Loans and notes receivable for the year ended June 30, 2024, consisted of the following: Loans and Notes Receivable Beginning Ending 7/1/2023 Additions Deletions 6/30/2024 Major governmental funds: Other Agencies 1,306,314 511,152 - 1,817,466 Miscellaneous 1,176 642 - 1,818 Nonmajor governmental funds: Special revenue funds: LMIHF Housing Asset Fund 1,498,057 7,291 - 1,505,348 CDBG Program Income 449,183 133,349 (229,256) 353,276 Home Program Income 8,579,603 218,219 (126,096) 8,671,726 Total governmental funds 11,834,333 870,653 (355,352) 12,349,634 Total loans/notes receivable 11,834,333$ 870,653$ (355,352)$ 12,349,634$ Loan Terms and Policies Loan Terms: • Loan terms typically range from 1 to 30 years, depending on the specific program or fund requirements. • Fixed interest rates are applied, ranging from 0% to market, as determined by individual loan agreements. Default and Delinquency: • The City monitors loans for delinquency and default. Delinquent loans are subject to collection procedures as outlined in the loan agreements. • Loans in default may be subject to foreclosure or other legal remedies based on the lien agreements. Allowance for Doubtful Accounts: • As of June 30, 2024, the City has determined that all loans are collectible, and no allowance for doubtful accounts has been recorded. Notes Receivable: • Notes receivable represent individual loans secured by property liens in favor of the City and the Redevelopment Successor Agency. These loans are funded through various programs, including Community Development Block Grants (CDBG) and federal HOME housing programs. When repaid, the funds are designated for purposes allowed under reuse guidelines. 59 Attachment 1 Page 364 of 568 Program Descriptions Other Agencies: • Includes loans provided to the Ukiah Valley Fire Protection District and the Mendocino Solid Waste Management Authority (MSWMA). These loans are typically offered interest-free to honor the partnership nature of the relationship between the City and these agencies. The loans are intended to support operational needs and are structured to be repaid as quickly as possible. LMHIF Housing Asset Fund: • Supports low- and moderate-income housing initiatives, consistent with state and federal guidelines. CDBG Program Income: • Provides loans for community and economic development activities, primarily for low- and moderate- income households. HOME Program Income: • Funds affordable housing activities, including first-time homebuyer assistance and housing rehabilitation projects. [THIS AREA LEFT BLANK INTENTIONALLY] 60 Attachment 1 Page 365 of 568 NOTE 6 – CAPITAL ASSETS Governmental capital asset activity for the year ended June 30, 2024, was as follows: Capital Assets - Governmental Balance Balance July 1, 2023 Additions Deletions Transfers June 30, 2024 Governmental activities: Nondepreciable assets: Land 4,596,065$ -$ -$ -$ 4,596,065$ Construction in progress 6,353,352 5,180,734 - (3,986,741) 7,547,345 Total nondepreciable assets 10,949,417 5,180,734 - (3,986,741) 12,143,410 Depreciable assets: Buildings and improvements 21,090,197 131,224 - 716,944 21,938,365 Technology subscriptions 1,047,946 334,461 - - 1,382,407 Machinery, equipment, and vehicles 11,342,906 347,866 - (203,049) 11,487,723 Infrastructure and network 71,127,397 - - 2,942,680 74,070,077 Total depreciable assets 104,608,446 813,551 - 3,456,575 108,878,572 Total 115,557,863 5,994,285 - (530,166) 121,021,982 Accumulated depreciation and amortization: Buildings and improvements (9,310,175) (722,746) - 206,080 (9,826,841) Technology subscriptions (188,470) (428,201) - - (616,671) Machinery, equipment, and vehicles (6,821,930) (566,687) - 131,218 (7,257,399) Infrastructure and network (27,694,763) (800,886) - - (28,495,649) Total accumulated depreciation (44,015,338) (2,518,520) - 337,298 (46,196,560) Net depreciable assets 60,593,108 (1,704,969) - 3,793,873 62,682,012 Total governmental capital assets, net 71,542,525$ 3,475,765$ -$ (192,868)$ 74,825,422$ Allocation of Depreciation and Amortization Expense Governmental Activities: General government 682,308$ Public works 1,162,240 Public safety 184,762 Recreation and culture 212,246 Parks, buildings, and grounds 276,964 Total Depreciation Expense 2,518,520$ 61 Attachment 1 Page 366 of 568 Business-type capital asset activity for the year ended June 30, 2024, was as follows: Capital Assets - Business-type Balance Balance July 1, 2023 Additions Deletions Transfers June 30, 2024 Business-type activities: Nondepreciable assets: Land 7,747,880$ 303,272$ -$ -$ 8,051,152$ Capacity rights 270,000 - - - 270,000 Construction in progress 10,497,502 41,003,604 - (235,569) 51,265,537 Total nondepreciable assets 18,515,382 41,306,876 - (235,569) 59,586,689 Depreciable assets: Buildings and improvements 63,250,559 212,123 - 327,112 63,789,794 Machinery, equipment, and vehicles 14,989,389 284,644 - 427,212 15,701,245 Infrastructure and network 176,187,957 3,714,223 - 11,409 179,913,589 Total depreciable assets 254,427,905 4,210,990 - 765,733 259,404,628 Total 272,943,287 45,517,866 - 530,164 318,991,317 Accumulated depreciation: Buildings and improvements (36,685,636) (1,406,976) - (206,080) (38,298,692) Machinery, equipment, and vehicles (9,050,663) (902,624) - (131,218) (10,084,505) Infrastructure and network (45,382,978) (3,445,286) - - (48,828,264) Total accumulated depreciation (91,119,277) (5,754,886) - (337,298) (97,211,461) Net depreciable assets 163,308,628 (1,543,896) - 428,435 162,193,167 Total business-type capital assets, net 181,824,010$ 39,762,980$ -$ 192,866$ 221,779,856$ Business-type Activities: Landfill 15,002$ Electric 1,249,920 Water 1,885,510 Wastewater 2,269,990 Parking 1,197 Ambulance 36,209 Golf 5,818 Conference Center 51,007 Airport 210,490 Allocated internal services 29,743 Total Depreciation Expense 5,754,886$ 62 Attachment 1 Page 367 of 568 NOTE 7 – LONG-TERM LIABILITIES The following is a summary of changes in long-term liabilities for the year ended June 30, 2024. Long-term Obligations Beginning Balance Ending Balance Governmental Activities July 1, 2023 Additions Reductions June 30, 2024 2017 fire engine lease (direct borrowing)540,505$ 967 115,159$ 426,313$ 118,051$ 2017 I-Bank financing lease (direct borrowing)3,572,341 - 94,183 3,478,158 97,290 Technology subscription liability 845,509 334,462 566,585 613,386 285,176 2020 fire brush truck equipment lease (direct borrowing)164,943 - 21,908 143,035 22,437 2020 fire self-contained breathing apparatus equipment lease 265,369 - 32,694 232,675 33,485 Series 2020A Community Facilities Lease Revenue Bonds 2,200,000 - 95,000 2,105,000 95,000 2020A unamortized premium 316,016 - 17,556 298,460 17,556 Series 2020B CalPERS Taxable Lease Revenue Bonds 31,175,043 - 841,953 30,333,090 864,708 Series 2022 Lease Revenue Bonds (Street Projects)14,105,000 - 1,335,000 12,770,000 1,385,000 2022 unamortized premium- Streets Projects 1,341,893 - 167,737 1,174,156 167,737 Series 2022 Lease Revenue Bonds (Corporation Yard Projects)14,615,000 - 280,000 14,335,000 290,000 2022 unamortized premium-Corp Yard Projects 1,133,755 - 40,491 1,093,264 40,491 Claims payable 143,486 - 143,486 - - Net pension liability 11,167,808 4,333,566 - 15,501,374 - Compensated absences 1,227,318 61,191 21,824 1,266,685 126,666 Total 82,813,986$ 4,730,186$ 3,773,575$ 83,770,596$ 3,543,597$ Business-Type Activities 2017 CalTrans Aeronautics Loan - Airport (direct borrowing)138,077$ -$ 11,157$ 126,920$ 11,417$ 2016 Water Revenue Refunding Bonds 7,640,000 - 435,000 7,205,000 460,000 2016 unamortized premium 1,237,899 - 95,223 1,142,676 95,223 Landfill closure and post-closure 21,145,540 791,198 - 21,936,738 - 2017 SWRCB recycled water loan (direct borrowing)17,183,644 - 534,831 16,648,813 540,180 Series 2020 Wastewater Refunding Bonds 20,713,000 - 1,507,000 19,206,000 1,543,000 Series 2020B CalPERS Taxable Lease Revenue Bonds 16,774,957 - 453,047 16,321,910 465,292 Series 2022 Lease Revenue Bonds (Utilities Projects)8,770,000 - -8,770,000 - 2022 Utilities unamortized premium - Utilities Projects 1,070,758 - 59,486 1,011,272 59,486 Series 2022 Electric Revenue Bonds 9,190,000 - 310,000 8,880,000 330,000 2022 Electric unamortized premium 993,609 - 55,200 938,409 55,200 Net pension liability 5,237,038 - 1,017,194 4,219,844 - Compensated absences 547,776 168,023 14,106 701,692 70,169 Total 110,642,298$ 959,221$ 4,492,244$ 107,109,274$ 3,629,967$ 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 $408,993. The agreement contains a provision that if 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 %) per annum or the maximum rate permitted by law from the commitment termination date to the date of actual payment. 63 Attachment 1 Page 368 of 568 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 $400,000. 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. Subscription-Based Information Technology Arrangements (SBITAs) The City has entered into three subscription-based information technology arrangements (SBITAs) subject to GASB Statement No. 96, which require the recognition of a right-to-use intangible asset and a corresponding liability for the subscription term. These arrangements support essential City operations. During the fiscal year ended June 30, 2024, the City recorded a principal reduction of $40,250 on its SBITA liability. Payments under these agreements are budgeted annually and allocated to the respective operating funds benefiting from the arrangements. The liability reflects the present value of future payments discounted at the City’s incremental borrowing rate of 3.5%. 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 $34,141. The agreement contains a provision that if 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%) 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 if 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%) 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) The Series 2020A Lease Revenue Bonds (Community Facilities Improvement Project), dated December 1, 2020, were issued in the original amount of $2,530,000 and are secured with a pledge consisting primarily of base rental payments to be made by the City as rental for certain City-owned property. The bonds were issued to reimburse the City for the purchase of the Bank of America building in 2020 and to fund renovations for the new customer service center and roof replacement at the museum. As of June 30, 2024, renovations have been delayed due to compliance with ADA and other architectural challenges, and the remaining bond proceeds continue to be reserved for these 64 Attachment 1 Page 369 of 568 improvements. Principal payments are due annually in amounts ranging from $150,000 to $175,000 through 2040, with interest payable semi-annually on April 1 and October 1, at rates ranging from 3.00 percent to 4.00 percent. In the event of 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 is empowered to sell or relet the leased facilities to redeem the bonds or pay debt service. 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, 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, 2023, 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, 2023, and bear an interest rate of 4.0 percent. The Series 2023 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, ranging from $235,000 to $815,000. Interest on the Bonds are payable semiannually on April 1 and October 1 of each year, commencing October 1, 2023, and bear an interest rate of 4.0 percent. The Series 2023 Lease Revenue Bonds (Corporation Yard Projects) were issued to finance the renovation of the city’s Corporation Yard facilities. In the event of a default, there is no remedy of acceleration of the total base rental payments due over the term of the lease and neither the Ukiah Public Financing Authority nor the Trustee are empowered to sell or relet the leased facilities and use the proceeds of such sale or reletting to redeem the bonds or pay debt service with respect thereto. 65 Attachment 1 Page 370 of 568 The annual debt service of these obligations to maturity are as follows: Debt Service Schedule Governmental Year Ending June 30, Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest 2025 118,051 9,908 97,290 123,609 285,176 23,105 22,437 3,307 33,485 5,397 2026 121,016 6,943 100,501 120,053 289,322 12,299 22,980 2,764 34,295 4,587 2027 124,055 3,904 103,817 116,381 38,889 1,361 23,536 2,208 35,125 3,757 2028 63,191 789 107,243 112,587 - - 24,106 1,638 35,975 2,907 2029 - - 110,782 108,667 - - 24,689 1,055 36,846 2,036 2030-2034 - - 611,223 479,868 - - 25,287 457 56,949 1,375 2035-2039 - - 718,955 360,564 - - - - - - 2040-2044 - - 845,674 220,235 - - - - - - 2045-2049 - - 782,677 58,699 - - - - - - 2050-2054 - - - - - - - - - - Total 426,313$ 21,544$ 3,478,158$ 1,700,663$ 613,386$ 36,765$ 143,035$ 11,429$ 232,675$ 20,059$ Due within one year 118,051$ 9,908$ 97,290$ 123,609$ 285,176$ 23,105$ 22,437$ 3,307$ 33,485$ 5,397$ Due after one year 308,262 11,636 3,380,868 1,577,054 328,210 13,660 120,598 8,122 199,190 14,662 Total 426,313$ 21,544$ 3,478,158$ 1,700,663$ 613,386$ 36,765$ 143,035$ 11,429$ 232,675$ 20,059$ Year Ending June 30, Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest 2025 95,000 84,200 864,708 1,144,675 1,385,000 510,800 290,000 548,863 3,191,147 2,453,864 2026 100,000 80,400 897,216 1,127,367 1,440,000 455,400 305,000 537,263 3,310,330 2,347,076 2027 105,000 76,400 916,722 1,105,489 1,500,000 397,800 315,000 525,063 3,162,144 2,232,363 2028 110,000 72,200 952,480 1,081,303 1,560,000 337,800 325,000 512,463 3,177,995 2,121,687 2029 115,000 67,800 991,490 1,054,172 1,620,000 275,400 340,000 499,463 3,238,807 2,008,593 2030-2034 630,000 267,200 5,623,860 4,776,333 5,265,000 426,800 1,925,000 2,281,313 14,137,319 8,233,346 2035-2039 775,000 130,000 7,015,198 3,648,730 - - 2,355,000 1,842,763 10,864,153 5,982,057 2040-2044 175,000 7,000 8,432,540 2,049,206 - - 2,780,000 1,333,763 12,233,214 3,610,204 2045-2049 - - 4,638,876 473,947 - - 3,330,000 750,325 8,751,553 1,282,971 2050-2054 - - - - - - 2,370,000 155,675 2,370,000 155,675 Total 2,105,000$ 785,200$ 30,333,090$ 16,461,222$ 12,770,000$ 2,404,000$ 14,335,000$ 8,986,950$ 64,436,662$ 30,427,832$ Due within one year 95,000$ 84,200$ 864,708$ 1,144,675$ 1,385,000$ 510,800$ 290,000$ 548,863$ 3,191,147$ 2,453,864$ Due after one year 2,010,000 701,000 29,468,382 15,316,547 11,385,000 1,893,200 14,045,000 8,438,088 61,245,515 27,973,969 Total 2,105,000$ 785,200$ 30,333,090$ 16,461,222$ 12,770,000$ 2,404,000$ 14,335,000$ 8,986,950$ 64,436,662$ 30,427,832$ 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 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. Series 2020 Wastewater Revenue Refunding Obligations (2020 Wastewater Refunding Project) 66 Attachment 1 Page 371 of 568 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% are payable in annual installments, 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. 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. Annual principal and interest payments will be made for a thirty-year term 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, 2021, 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, 2021, 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, 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. 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, ranging from $310,000 to $680,000. Interest on the Bonds are payable in annual installments commencing on March 1, 2023, and bear interest rates of 3.0 to 5.0 percent. The Series 2023 Bonds are being issued to (i) finance improvements to the Electric System of the City, and (ii) pay certain costs incurred in connection with the issuance of the Bonds. In the event of default, the Trustee has the right to accelerate the total unpaid principal amount of the unpaid payments under the Installment Sale Agreement, including the Installment Payments. However, due to events outside the control of the City, there is no assurance that the City would have sufficient funds to pay the accelerated payments. 67 Attachment 1 Page 372 of 568 The annual debt service of these obligations to maturity are as follows: Debt Service Schedule Business-type Year Ending June 30,2017 SWRCB Recycled Water Loan Principal Interest Principal Interest Principal Interest Principal Interest 2025 11,417 2,957 460,000 294,069 540,180 166,488 1,543,000 455,505 2026 11,683 2,691 480,000 270,569 545,581 161,086 1,581,000 417,934 2027 11,956 2,419 505,000 245,943 551,037 155,631 1,620,000 379,444 2028 12,234 2,140 530,000 220,069 556,548 150,120 1,659,000 339,998 2029 12,519 1,855 560,000 192,819 562,113 144,555 8,922,000 1,074,044 2030-2034 67,111 4,765 3,215,000 533,418 2,896,014 637,324 3,881,000 118,108 2035-2039 - - 1,455,000 45,860 3,043,740 489,597 - - 2040-2044 - - - - 3,199,002 334,337 - - 2045-2049 - - - - 3,362,184 171,156 - - 2050-2054 - - - - 1,392,415 20,921 - - Total 126,920$ 16,827$ 7,205,000$ 1,802,747$ 16,648,813 2,431,215 19,206,000$ 2,785,033$ Due within one year 11,417$ 2,957$ 460,000$ 294,069$ 540,180$ 166,488$ 1,543,000$ 455,505$ Due after one year 115,503 13,870 6,745,000 1,508,678 16,108,633 2,264,727 17,663,000 2,329,528 Total 126,920$ 16,827$ 7,205,000$ 1,802,747$ 16,648,813 2,431,214 19,206,000$ 2,785,033$ Year Ending June 30, Principal Interest Principal Interest Principal Interest Principal Interest 2025 465,292 616,086 - 356,300 330,000 372,850 3,349,889 2,264,255 2026 482,784 606,771 - 356,300 345,000 356,350 3,446,048 2,171,701 2027 493,278 594,996 - 356,300 360,000 339,100 3,541,271 2,073,833 2028 512,520 581,978 435,000 356,300 360,000 321,100 4,065,302 1,971,705 2029 533,510 567,238 455,000 338,900 395,000 303,100 11,440,142 2,622,511 2030-2034 3,026,140 2,570,094 2,550,000 1,407,500 2,290,000 1,211,750 17,925,265 6,482,959 2035-2039 3,774,802 1,963,342 3,130,000 825,200 2,820,000 673,250 14,223,542 3,997,249 2040-2044 4,537,460 1,102,655 2,200,000 178,200 1,980,000 120,000 11,916,462 1,735,192 2045-2049 2,496,124 255,026 - - - - 5,858,308 426,182 2050-2054 - - - - - - 1,392,415 20,921 Total 16,321,910$ 8,858,186$ 8,770,000$ 4,175,000$ 8,880,000$ 3,697,500$ 77,158,643$ 23,766,508$ Due within one year 465,292$ 616,086$ -$ 356,300$ 330,000$ 372,850$ 3,349,889$ 2,264,255$ Due after one year 15,856,618 8,242,100 8,770,000 3,818,700 8,550,000 3,324,650 73,808,754 21,502,253 Total 16,321,910$ 8,858,186$ 8,770,000$ 4,175,000$ 8,880,000$ 3,697,500$ 77,158,643$ 23,766,508$ 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 68 Attachment 1 Page 373 of 568 NOTE 8 – LANDFILL CLOSURE State and federal laws and regulations require the City to place a final cover on its landfill upon closure and to perform maintenance and monitoring functions at the landfill site for 30 years after closure. The recognition of closure and post-closure care costs is based on the amount of landfill used during the year. As of June 30, 2024, the estimated liability for landfill closure and post-closure care costs is $21,936,738, including $1,156,119 for corrective action liability. This liability reflects 100.0% usage (filled) of the landfill. The estimated total current cost of landfill closure and post-closure care is based on the most recent engineering study, which assumes all equipment, facilities, and services required to close, monitor, and maintain the landfill were acquired as of June 30, 2024. Actual costs may vary due to inflation, changes in technology, or revisions to state and federal regulations. At June 30, 2024, the City has $10,704,564 in cash and other current assets designated for landfill closure and post- closure care, $4,578,147 of which is held within its pooled investments. This leaves a funding shortfall of $11,232,174, which the City intends to address through future annual contributions, service charges, and other revenue sources. The liability includes the following components: Final cover installation: $12,230,581 Post-closure monitoring: $8,550,038 Corrective action liability: $1,156,119 The City adjusts the estimated liability for inflation annually using the U.S. Department of Commerce, Bureau of Economic Analysis, Table 4. The City is unaware of any noncompliance with current state and federal laws governing landfill closure and post- closure care. Changes in regulations or environmental conditions may result in additional costs. [THIS AREA LEFT BLANK INTENTIONALLY] 69 Attachment 1 Page 374 of 568 NOTE 9 – INTERFUND TRANSACTIONS Interfund transactions are an integral component of the City’s financial operations, facilitating the transfer of resources between funds to support operations, capital projects, and debt service requirements. These transactions occur with City Council approval as part of the budget process and are recorded in accordance with the City's debt management policy. INTERFUND TRANSFERS Transfers represent the reallocation of resources between funds, primarily for the following purposes: 1. To provide subsidies from one fund to another. 2. To fund significant capital projects. 3. To accumulate resources for debt service. The schedule below details interfund transfers for the fiscal year ended June 30, 2024: Interfund Transfers Transfers Out General Fund Streets Capital Improvement Pension Debt Service Fund Non-major Governmental Funds Non-major Enterprise Funds Landfill Water Wastew ater Total General fund -$ 2,728,970$ 106,331$ 63,094$ 250,000$ -$ -$ -$ 3,148,395$ Streets capital improvement - - 813 - - - - - 813 Non-major governmental funds 1,643,633 - 2,554 - - 390,000 - - 2,036,187 Water - - - - - - - 15,312 15,312 Wastewater - - - - - - 289,108 - 289,108 Internal service funds - - 50,136 - - - - - 50,136 Total 1,643,633$ 2,728,970$ 159,834$ 63,094$ 250,000$ 390,000$ 289,108$ 15,312$ 5,539,951$ Transfers In Significant transfers during the year included: • $2,728,970 from the general fund to the Streets Capital Improvement Fund, funded by Measure Y proceeds, to support specific capital improvement projects. • $250,000 from the general fund to a non-major enterprise fund to support ambulance services. • $390,000 transferred from the Transfer Station special revenue fund to the landfill fund to support costs associated with closure activities. • $289,108 from the wastewater fund to the water fund for annual operating costs of recycled water facilities. • $106,331 from the general fund to the pension debt service fund to reserve for advanced payments on pension obligations. INTERFUND BORROWING Pursuant to the City’s debt management policy, interfund loans are recorded for the purposes of financing operations, grant activities, or capital projects on a temporary basis. Interfund borrowing facilitates the temporary and long-term reallocation of resources to manage cash flow and finance operational and capital needs. These transactions are classified into the following categories: 70 Attachment 1 Page 375 of 568 Due To/From Other Funds: • Represent temporary interfund borrowings expected to be repaid within the fiscal year. • These balances address timing differences between cash outflows and reimbursements or revenues. Advances To/From Other Funds: • Represent long-term interfund borrowings with specified repayment schedules. • These transactions are formalized through agreements, with terms and conditions approved per the City’s debt management policy. Interfund Borrowing and Internal Balances Fund Name Amount Fund Name A mount Streets Capital Improvements 1,281,906$ 2106 Gas Tax 1,281,906$ Garage 30,535 City Administrative Services 30,535 General Capital Projects 338,482 General Fund 338,482 Playground & Park Amenities 180,000 City Administrative Services 180,000 Riverside Park 27,005 General Fund 27,005 Riverside Park 30,000 City Administrative Services 30,000 Winter Special Events 18,056 General Fund 18,056 Rail Trail 205,100 General Fund 205,100 Transfer Station 62,808 General Fund 62,808 Ambulance Services Fund 457,000 General Fund 457,000 Conference Center Fund 107,632 General Fund 107,632 Airport Capital Improvement 200,000 General Fund 200,000 Recycled Water 6,002,698 Sanitary Disposal Site 6,002,698 City Wastewater Operations 293,243 Water 293,243 Total Due To 9,234,465 Total Due From 9,234,465 Fund Name Amount Fund Name Amount Building & Maintenance 270,000 General Fund 270,000 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 Ambulance Services Fund 1,072,771 General Fund 1,072,771 Golf 930,200 General Fund 930,200 Conference Center Fund 211,178 General Fund 211,178 Street Lighting 289,121 Electric 289,121 City Sewer Capital Projects 1,681,372 General Capital Projects 1,681,372 Water 502,280 Golf 502,280 Total Advances To 5,500,608 Total Advances From 5,500,608 Total Interfund Borrowing 14,735,073$ 14,735,073$ Borrowing Fund (Due To)Lending Fund (Due From) Borrowing Fund (Advances From)Lending Fund (Advances To) 71 Attachment 1 Page 376 of 568 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 $25,000 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, 2024, was $1,045,734. Changes in the Internal Service Funds claims liability amounts in fiscal year 2024 and 2023 were as follows: 2024 2023 Balance, beginning of the fiscal year 143,486$ 336,555$ Claims and adjustments - - Claims payments (143,486) (193,069) Balance, end of the fiscal year -$ 143,486$ 72 Attachment 1 Page 377 of 568 In the past four 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 $26,974,033 as of June 30, 2023. 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: $0-10,000 Deductible City funds 10,001-100,000,000 PRISM Shared risk pool The following is a summary of the most recent audited financial statements of REMIF as of and for the fiscal year ended June 30, 2023. As of the date of this report, 2024 information was not yet available. REMIF Equity, June 30, 2023 Total assets 33,087,407$ Total deferred outflows of resources 123,756 Total liabilities 20,864,602 To deferred inflow of resources - Members' equity 12,346,561$ Net operating revenues 17,401,152$ Total operating expenses 15,813,979 Operating income (loss)1,587,173$ The following is a summary of the most recent audited financial statements of CIRA as of and for the fiscal year ended June 30, 2023. 73 Attachment 1 Page 378 of 568 CIRA Equity, June 30, 2023 Total assets 83,482,589$ Total deferred outflows of resources 1,639,481 Total liabilities 57,527,866 Total deferred inflow of resources 620,171 Members' equity 26,974,033$ Net operating revenues 45,609,714$ Total operating expenses 44,757,705 Operating income (loss)852,009$ REMIF and CIRA issues separate audited financial reports, which for June 30, 2024 were not available at the time of publication of the City’s Annual Comprehensive Financial Report. Copies of those reports may be obtained from REMIF and CIRA at 2330 East Bidwell Suite 150, Folsom, CA 95630. [THIS AREA LEFT BLANK INTENTIONALLY] 74 Attachment 1 Page 379 of 568 NOTE 11 – PUBLIC EMPLOYEE RETIREMENT PLAN PUBLIC AGENCY COST-SHARING MULTIPLE-EMPLOYER DEFINED BENEFIT PENSION PLAN (SAFETY) 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. Employer Rate Plans in the Safety Risk Pool Employer rate plan Fire Police PEPRA Fire PEPRA Police Hire Date Prior to January 01, 2013 On or after January 01, 2013 On or after January 01, 2013 On or after January 01, 2013 Benefit formula 3.0% @ 55 3.0% @ 50 2.7% @ 57 2.7% @ 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 % of eligible compensation 2.4% to 3.0% 3.0% 2.0% to 2.7% 2.0% to 2.7% Required employee contribution rates 8.99% 8.99% 14.5% 14.5% Required employer contribution rates 26.11% 29.09% 14.5% 14.5% 75 Attachment 1 Page 380 of 568 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, 2024, were as follows: Contributions Miscellaneous Risk Pool $0 Safety Risk Pool 1,055,925 Total contributions $1,055,925 Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2024, 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 Net Pension Liability Miscellaneous Risk Pool $0 Safety Risk Pool 7,714,184 Total net pension liability $7,714,184 * The proportionate share of the total NPL to each of the enterprise and internal service funds is not being allocated because it is deemed to have an immaterial effect on the financial statements. The City of Ukiah’s net pension liability 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. The City of Ukiah’s proportionate share of the net pension liability as of June 30, 2022, the valuation date, was calculated as follows: 76 Attachment 1 Page 381 of 568 In determining an employer’s proportionate share, the employer rate plans included in the Plan were assigned to either the Miscellaneous or Safety risk pool. Estimates of the total pension liability and the fiduciary net position were first determined for the individual rate plans and each risk pool as of the valuation date, June 30, 2022. Each employer rate plan’s fiduciary net position was subtracted from its total pension liability to obtain its net pension liability as of the valuation date. The City of Ukiah’s proportionate share percentage for each risk pool at the valuation date was calculated by dividing the City of Ukiah’s net pension liability for each of its employer rate plans within each risk pool by the net pension liability of the respective risk pool as of the valuation date. The City of Ukiah’s proportionate share of the net pension liability as of June 30, 2023, the measurement date, was calculated as follows: Each risk pool’s total pension liability was computed at the measurement date, June 30, 2023, by applying standard actuarial roll-forward methods to the total 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, 2023, was computed by subtracting the respective risk pool’s fiduciary net position from its total pension liability. The individual employer risk pool’s proportionate share percentage of the total pension liability and fiduciary net position as of June 30, 2023, was calculated by applying City of Ukiah’s proportionate share percentage as of the valuation date (described above) to the respective risk pool’s total pension liability and fiduciary net position as of June 30, 2023, to obtain the total pension liability and fiduciary net position as of June 30, 2023. The fiduciary net position was then subtracted from total 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, 2022, and June 30, 2023, was as follows: Safety Risk Pool Proportion at measurement date – June 30, 2022 0.084746% Proportion at measurement date – June 30, 2023 0.103201% Change – increase (decrease) 0.018455% 77 Attachment 1 Page 382 of 568 For the year ended June 30, 2024, the City of Ukiah recognized pension expense of $2,184,610. At June 30, 2024, 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 $1,482,742 ($128,066) Changes of Assumptions 1,189,122 0 Net Difference between Projected and Actual Earnings on Pension Plan Investments 3,272,971 0 Adjustment due to Differences in Proportions 1,587,039 (2,690,997) Differences between Actual and Required Contributions 2,120,369 (2,901,305) Contributions after Measurement Date 1,055,926 0 Total $10,708,169 ($5,720,368) $1,055,926 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, 2025. 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: Measurement Date June 30: Deferred Outflows/(Inflows) of Resources 2024 $591,574 2025 708,643 2026 2,538,617 2027 93,040 2028 0 Thereafter 0 Total 3,931,874 78 Attachment 1 Page 383 of 568 Actuarial Assumptions The total pension liabilities in the June 30, 2023 actuarial valuations were determined using the following actuarial assumptions: Safety Valuation Date June 30, 2022 Measurement Date June 30, 2023 Actuarial Cost Method Entry Age Normal Actuarial Assumptions: Discount Rate 6.90% Inflation 2.30% Payroll Growth 2.80% Projected Salary Increase (1) Varies By Age & Length of Service Investment Rate of Return (2) 6.80% 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% 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 total pension liability was 6.90%. 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% 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, 2023 based on June 30, 2022 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% investment return assumption used in this accounting valuation is net of administrative expenses. Administrative expenses are assumed to be 10 basis points. An investment return excluding administrative expenses would have been 6.90%. Using this lower discount rate has resulted in a slightly higher total 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. 79 Attachment 1 Page 384 of 568 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% 4.54% Global Equity - Non-Cap-weighted 12.00% 3.84% Private Equity 13.00% 7.28% Treasury 5.00% 0.27% Mortgage-backed Securities 5.00% 0.50% Investment Grade Corporates 10.00% 1.56% High Yield 5.00% 2.27% Emerging Market Debt 5.00% 2.48% Private Debt 5.00% 3.57% Real Assets 15.00% 3.21% Leverage (5.00%) (0.59%) (1) An expected price inflation of 2.3% used for this period. (2) Figures are based on 2021-22 Asset Liability Management study. Sensitivity of the City of Ukiah’s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City of Ukiah’s proportionate share of the net pension liability of the 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% (5.90%) Current Discount Rate (6.90%) Discount Rate +1% (7.90%) City of Ukiah’s proportionate share of the Safety Risk Pool’s net pension liability $18,729,588 $7,714,184 ($1,291,693) 80 Attachment 1 Page 385 of 568 AGENT MULTIPLE-EMPLOYER DEFINED BENEFIT PENSION PLAN (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, 2024, the following employees were covered by the benefit terms for the Plan: Benefits Provided Miscellaneous Hire Date Prior to January 31, 2013 On or after January 1, 2013 Benefit formula 2.7% @ 55 2% @ 62 Benefit vesting schedule 5 years service Retirement age 55 62 Monthly benefits as a % of eligible compensation Retired employee contribution rates 8.00%8.00% Required employer contribution rates 13.410%14.500% Depending on years of service Employees Covered by Plan Active 167 Transferred 34 Separated 115 Retired and beneficiaries 203 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 81 Attachment 1 Page 386 of 568 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 total 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 total pension liabilities in the June 30, 2022 actuarial valuations were determined using the following actuarial assumptions: Actuarial Assumptions Miscellaneous Valuation date 6/30/2022 Measurement 6/30/2023 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 (1) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report from November 2021 that can be found on the CalPERS website. Discount Rate The discount rate used to measure the total 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 total pension liability. 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 82 Attachment 1 Page 387 of 568 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% 4.54% Global Equity - Non-Cap-weighted 12.00% 3.84% Private Equity 13.00% 7.28% Treasury 5.00% 0.27% Mortgage-backed Securities 5.00% 0.50% Investment Grade Corporates 10.00% 1.56% High Yield 5.00% 2.27% Emerging Market Debt 5.00% 2.48% Private Debt 5.00% 3.57% Real Assets 15.00% 3.21% Leverage (5.00%) (0.59%) (1) An expected price inflation of 2.3% used for this period. (2) Figures are based on 2021-22 Asset Liability Management study. 83 Attachment 1 Page 388 of 568 Changes in Net Pension Liability The changes in the Net 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, 2022 110,420,728$ 99,839,251$ 10,581,477$ Beginning of Year Adjustment - - - Adjusted Balance at June 30, 2022 110,420,728$ 99,839,251$ 10,581,477$ Changes Recognized for the Measurement Period: Service Cost 2,545,784 2,545,784 Interest on Total Pension Liability 7,534,710 7,534,710 Changes of Benefit Terms 137,979 137,979 Changes of Assumptions - - Differences Between Expected and Actual Experience 322,603 322,603 Net Plan to Plan Resource Movement - - - Contribution - Employer - 2,066,108 (2,066,108) Contribution - Employees - 1,014,518 (1,014,518) Net Investment Income - 6,108,310 (6,108,310) Benefits Payments, Including Refunds of Employee Contributions (5,911,031) (5,911,031) - Administrative Expense - (73,417) 73,417 Other Miscellaneous Income (Expense)- - - Net Changes During 2022-2023 4,630,045 3,204,488 1,425,557 Balance at June 30, 2023 115,050,773$ 103,043,739$ 12,007,034$ Sensitivity of the Net 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)26,934,525$ 12,007,034$ (365,223)$ Pension Plan Fiduciary Net Position Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports. Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2024, the City recognized pension expense for the Miscellaneous Plan of $4,474,356. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources for the miscellaneous Plan from the following sources: 84 Attachment 1 Page 389 of 568 Deferred Outflows of Resources Deferred Inflows of Resources Pension contributions subsequent to measurement date 1,950,742$ -$ Changes of assumptions 1,266,317 - Difference between actual and expected experience 258,418 (495,316) Net differences between projected and actual earnings on plan investments 5,293,677 - Total 8,769,154$ (495,316)$ $1,950,742 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows: Measurement Periods Ended June 30: Deferred Outflows/(Inflows) of Resources 2024 1,767,977$ 2025 1,074,303 2026 3,345,061 2027 135,755 2028 - Therafter - Payable to the Pension Plan At June 30, 2024, the City reported a payable of $ -0- for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2024. [THIS AREA LEFT BLANK INTENTIONALLY] 85 Attachment 1 Page 390 of 568 NOTE 12 – JOINT VENTURES The City of Ukiah participates in several joint ventures that involve shared governance, financial responsibilities, and operational collaboration with other entities. These joint ventures provide essential services and infrastructure to the City and its residents. Ukiah Valley Fire Authority (UVFA) The City of Ukiah is a member of the Ukiah Valley Fire Authority (UVFA), a joint powers authority established in 2017 under the Joint Exercise of Powers Act (California Government Code Section 6500 et seq.). The UVFA was formed through an agreement between the City of Ukiah and the Ukiah Valley Fire Protection District to provide coordinated fire protection, emergency medical response, and disaster preparedness services across the Ukiah Valley region. The UVFA is governed by a Fire Authority Board with representatives from both the City and the District. The Board is responsible for establishing policies, approving budgets, and overseeing operations. The UVFA is funded through member contributions, service fees, and other revenue sources. While the City provides staffing, facilities, and administrative support to the UVFA, the Authority operates independently. The City has no obligation to fund deficits or guarantee debts, and the UVFA’s financial activities are not included in the City’s financial statements. Ukiah Valley Water Authority (UVWA) The City of Ukiah is a member of the Ukiah Valley Water Authority (UVWA), a joint powers authority established on April 1, 2024, and amended and restated on October 1, 2024, under the Joint Exercise of Powers Act. UVWA was formed to oversee and coordinate water services in the Ukiah Valley region and includes the City of Ukiah, Millview County Water District, Redwood Valley County Water District, and Willow County Water District as member agencies. The UVWA is governed by a Water Executive Committee with representation from each member agency. The Committee is responsible for approving budgets, setting water rates, and establishing policies. The City provides operational and administrative services to UVWA, including water system management and customer billing. These activities are reimbursed through UVWA’s budget, and UVWA operates as a financially independent entity. The City is not financially accountable for UVWA and does not include UVWA’s financial activities in its financial statements. Northern California Power Agency (NCPA) The City of Ukiah is a member of the Northern California Power Agency (NCPA), a joint powers authority established to purchase, generate, transmit, distribute, and sell electrical energy. NCPA is governed by a Commission, with one representative from each of its 14 members. Members participate in projects on an elective basis. The City participates in several NCPA energy projects, including hydroelectric and geothermal facilities, and contributed $10,744,250 for power supply in the fiscal year ended June 30, 2024. The City also maintains a reserve held by NCPA, with a balance of $5,114,423 as of June 30, 2024, of which $169,812 is restricted for NCPA OPS/Security accounts. While the City shares financial obligations for specific projects, NCPA operates independently, and its financial activities are not included in the City’s financial statements. 86 Attachment 1 Page 391 of 568 Transmission Agency of Northern California (TANC) The City of Ukiah is a member of the Transmission Agency of Northern California (TANC), a joint powers authority established to provide electric transmission facilities for its members. TANC is governed by a Commission with one representative per member. The City has authorized participation in TANC projects up to 1% of the total cost. Participation Agreement with Ukiah Valley Sanitation District (UVSD) The City of Ukiah operates the combined sewer system serving the City and the Ukiah Valley Sanitation District under a Participation Agreement. The agreement allocates costs for operations, maintenance, and capital improvements based on proportional use of the system. The City collects and accounts for revenues and expenditures related to the sewer system, which are reconciled with UVSD annually. While the City and UVSD share financial and operational responsibilities, the combined sewer system operates as a distinct activity, and the City includes its portion in its enterprise fund financial statements. Participation in the Russian River Watershed Association (RRWA) The City of Ukiah is a member of the Russian River Watershed Association, a joint venture created under California Government Code Section 6500. The RRWA facilitates regional collaboration among local governments to promote watershed stewardship, regulatory compliance, and efficient use of resources. The RRWA is governed by a Board of Directors, with representatives from each member agency, including the City of Ukiah. The Board approves budgets, oversees programs, and authorizes contracts. Member contributions are based on a cost-sharing formula. The City benefits from RRWA’s efforts in securing regional funding, addressing watershed-based regulatory issues, and conducting educational outreach. The City shares liabilities with other members for administrative costs and contracts executed on behalf of the RRWA. [THIS AREA LEFT BLANK INTENTIONALLY] 87 Attachment 1 Page 392 of 568 NOTE 13 – SERVICE CONTRACTS The City of Ukiah has entered into service contracts with external agencies to provide critical public services. These contracts reflect collaborative arrangements where the City benefits from the services provided but does not share governance or financial accountability for the service providers’ broader operations. 1. Mendocino Solid Waste Management Authority (MSWMA) The City of Ukiah is a participant in the Mendocino Solid Waste Management Authority (MSWMA), a regional agency created to site, license, develop, maintain, and operate waste disposal facilities and implement a comprehensive solid waste management plan. The MSWMA serves the County of Mendocino and three incorporated cities, including Ukiah. The MSWMA is governed by a commission with one representative from each participating city and two representatives from the Mendocino County Board of Supervisors. Funding for the MSWMA comes primarily from operational revenue and state and federal grants. The City utilizes MSWMA’s services but does not have financial accountability for its operations or liabilities beyond service usage. The City’s financial activities related to MSWMA are recorded in its enterprise funds as part of solid waste management expenses. 2. Mendocino Transit Authority (MTA) The City of Ukiah participates in the Mendocino Transit Authority (MTA), a regional public transportation provider serving Mendocino County and its incorporated cities. The MTA is governed by a board of directors, including one representative from each participating city and three members appointed by the Mendocino County Board of Supervisors. The MTA provides public transportation services funded primarily through fare box revenue, state and federal transportation grants, and contributions from member agencies. The City’s involvement is limited to supporting MTA’s transit operations within the City and participating in its governance through board representation. The City does not have financial accountability for MTA’s broader operations or liabilities. [THIS AREA LEFT BLANK INTENTIONALLY] 88 Attachment 1 Page 393 of 568 NOTE 14 – 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, 2024. The projects include street reconstruction and rehabilitation, park improvements, airport, and utility infrastructure improvements. At year end the government’s significant commitments with contractors were as follows: 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: 89 Attachment 1 Page 394 of 568 NOTE 15 – NEW PRONOUNCEMENTS The Governmental Accounting Standards Board (GASB) periodically issues statements to enhance the financial reporting of governmental entities. The City has implemented or is currently evaluating the impact of the following GASB statements: Recently Implemented Pronouncements GASB Statement No. 100 – Accounting Changes and Error Corrections: • Effective for fiscal years beginning after June 15, 2023. • GASB 100 updates the accounting and financial reporting requirements for changes in accounting principles, changes in accounting estimates, changes in the financial reporting entity, and corrections of errors. The City has implemented the guidance and determined that the impact on the financial statements was immaterial. Upcoming Pronouncements The following GASB statements have been issued but are not yet effective and are being evaluated by the City for potential impacts: GASB Statement No. 101 – Compensated Absences: • Effective for fiscal years beginning after December 15, 2023. • GASB 101 updates the accounting and reporting for compensated absences, clarifying the recognition and measurement criteria for liabilities related to vacation leave, sick leave, and other compensated absences. • The City has not yet implemented GASB 101 and is currently evaluating its potential impact. While the guidance may require adjustments to existing accounting policies, the City does not expect it to have a material impact on its financial statements. GASB Statement No. 102 - Certain Asset Retirement Obligations: • Effective for fiscal years beginning after June 15, 2024. • This statement provides guidance for asset retirement obligations other than those covered by GASB Statement No. 83. The City is reviewing its operations to determine any potential impact. GASB Statement No. 103 - Omnibus 2024: • Effective for fiscal years beginning after June 15, 2024. • This statement revises the information presented in the Management Discussion and Analysis (MD&A) to enhance the effectiveness of the financial reporting model. The City is in the process of evaluating the impact on the MD&A. GASB Statement No. 104 - Financial Reporting Model Improvements: • Effective for fiscal years beginning after December 15, 2024. • This statement requires certain types of capital assets to be disclosed separately in the capital assts note disclosures. The City is in the process of evaluating it applicability. The City will continue to monitor the impact of these and other pronouncements on its financial reporting to ensure compliance with all applicable standards. 90 Attachment 1 Page 395 of 568 NOTE 16 – SUCCESSOR AGENCY TRUST 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, 2024: Redevelopment Successor Private Purpose Trust Debt Service Activity Balance Balance Due Within June 30, 2023 Additions Reductions June 30, 2024 One Year Trust Activities: Series 2019A Tax Allocation Bonds 326,621 - 326,621 - - Series 2019B Taxable Tax Allocation Bonds 3,209,261 - 374,509 2,834,752 717,252 Total trust fund debt 3,535,881$ -$ 701,130$ 2,834,752$ 717,252$ 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%. 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 $748,446. The interest rate is 2.960%. 91 Attachment 1 Page 396 of 568 Future debt service for Fiduciary Activities at June 30, 2024, is as follows: Debt Service Schedule Redevelopment Successor Agency Year Ending June 30, Principal Interest 2025 717,252 73,293 2026 748,446 51,601 2027 558,294 32,261 2028 404,048 18,018 2029 406,712 6,025 Total 2,834,752$ 181,198$ Due within one year 717,252$ 73,293$ Due after one year 2,117,500 107,905 Total 2,834,752$ 181,198$ Series 2019B Taxable Tax Allocation Bonds [THIS AREA LEFT BLANK INTENTIONALLY] 92 Attachment 1 Page 397 of 568 NOTE 17 – RESTATEMENTS During the fiscal year ended June 30, 2024, the City identified errors in the calculation of grant receivables and their associated revenues in prior periods. These errors affected the financial statements for both governmental and business-type activities, requiring a restatement of beginning balances as of July 1, 2023. Summary of Restatements The table below provides a summary of the changes to beginning balances resulting from these restatements: Change to or within the Financial Reporting Entity Change in Accounting Principle Change in Accounting Estimate Error Correction July 01, 2024 (Restated) (147,208) 60,121,419 (627,419) 110,518,769 - - - (774,627) 170,640,188 (99,990) (305,288) (47,218) (26,940) - - - (147,208) (332,228) (43,717) 1,389,301 (186,215) 7,104,941 (395,166) 907,802 (2,321) (261,872) (144,449) 774,873 - - - (771,868) 9,915,045 City of Ukiah, California Schedule of Equity Restatement June 30, 2023 As Previously Reported Governmental Activities 60,268,627 Major Funds: Streets Capital Improvements (205,298) Business-type Activities 111,146,188 171,414,815Total Primary Governmental Funds Nonmajor Funds 20,278 (185,020) Enterprise Funds Major Funds: Electric 1,433,018 Water 7,291,156 Wastewater 1,302,968 Nonmajor Funds (259,551) Internal service funds 919,322 10,686,913 Explanation of Changes The adjustments were necessary due to errors in prior period calculations of: 1. Grant Receivables: Certain receivables for awarded grants were either understated or omitted from prior financial statements. 2. Grant Revenues: Revenues associated with these grant receivables were misstated, requiring corrections to align revenues with grant eligibility requirements. These corrections have been applied retroactively, with adjustments made to the opening net position and/or fund balances as of July 1, 2023. Impact on Financial Statements The restatements did not materially affect the City’s current year revenues or expenditures but adjusted the opening balances as noted above. Users are encouraged to review the schedule for details of the changes. 93 Attachment 1 Page 398 of 568 REQUIRED SUPPLEMENTARY INFORMATION 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 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 TOTAL PENSION LIABILITY: Service Cost 2,545,784$ 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 7,534,710 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 137,979 - - - - - - 56,535 - - Changes of Assumptions - 3,214,497 - - - (544,277) 4,693,759 - (1,318,850) - Difference Between Expected and Actual Experience 322,603 (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 (5,911,031) (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 4,630,045$ 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 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 73,223,066 Total Pension Liability – Ending (a) 115,050,773$ 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 2,066,108$ 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 1,014,518 916,632 872,626 852,263 774,314 727,232 659,895 648,121 634,373 779,732 Net Investment Income 6,108,310 (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 (5,911,031) (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 (73,417) (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 3,204,488$ (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 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$ 43,202,896$ Plan Fiduciary Net Position – Ending (b)103,043,739 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)12,007,034$ 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 89.56% 90.42% 106.30% 62.56% 62.97% 63.52% 62.17% 61.73% 64.23% 65.02% Covered Payroll3 12,671,896$ 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 94.75% 92.82% (59.99%) 371.33% 380.19% 369.68% 385.27% 380.14% 343.93% 321.43% 94 Attachment 1 Page 399 of 568 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. 95 Attachment 1 Page 400 of 568 Employer Fiscal Year End 2023 2022 2021 2020 2019 Actuarially Determined Contribution2 $2,066,108 $1,837,864 $3,816,642 $3,591,800 $3,241,493 Contributions in Relation to the Actuarially Determined Contribution2 (2,066,108) (1,837,864) (34,638,386) (3,591,800) (3,241,493) Contribution Deficiency (Excess)$0 $0 ($30,821,744)$0 $0 Covered Payroll 3 $12,671,896 $11,400,448 $10,947,404 $10,045,842 $9,257,248 Contributions as a Percentage of Covered Payroll3 16.30%16.12% 316.41%35.75%35.02% Employer Fiscal Year End 2018 2017 2016 2015 2014 Actuarially Determined Contribution2 $2,941,163 $2,652,462 $2,391,847 $2,156,759 $2,193,059 Contributions in Relation to the Actuarially Determined Contribution 2 (2,941,163) (2,652,462) (2,391,847) (2,156,759) (2,193,059) Contribution Deficiency (Excess)$0 $0 $0 $0 $0 Covered Payroll 3 $8,821,982 $8,412,838 $7,949,673 $8,008,361 $8,340,257 Contributions as a Percentage of Covered Payroll3 33.34%31.53%30.09%26.93%26.29% Schedule of Plan Contributions for the Fiscal Years Ended June 30 1 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. 96 Attachment 1 Page 401 of 568 City of Ukiah, California SCHEDULES OF CONTRIBUTIONS AND PROPORTIONATE SHARE OF TOTAL PENSION LIABILITY Cost Sharing (Safety) Last Ten Years Measurement Measurement Measurement Measurement Measurement Measurement Measurement Measurement Measurement Measurement Date Date Date Date Da te 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 June 30, 2023 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%6.18% 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 $7,714,184 Plan's Covered 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 $4,397,440 Plan's Proportionate Share of the Net Pension Liability/(Asset) as a Percentage of its Covered Payroll 345.97%322.46%445.30%415.61% 418.31%462.16%469.75% -143.75%131.25%175.42% 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% 90.39% 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. 97 Attachment 1 Page 402 of 568 CalPERS CalPERS CalPERS CalPERS CalPERS CalPERS CalPERS CalPERS CalPERS CalPERS Fiscal Year 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 2023-24 $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 $1,055,926 ($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) ($1,055,926) $0 $0 $0 $0 $0 $0 ($14,993,095)$0 $0 $0 $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 $4,043,757 34.08% 44.29% 38.09% 43.14% 49.63% 52.30% 359.73% 24.72% 27.96% 26.11% Notes to Schedule: Contribution valuation date:June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016 June 30, 2017 June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2021 Safety P lan Actuarially Determined Contributions Actual Contributions During the Measurement P er iod Contribution Deficiency (Excess) Covered Payroll Contributions as a Percentage of Covered Payroll 98 Attachment 1 Page 403 of 568 Original Final Actual Variance with Final Budget REVENUES Property tax 3,939,256$ 3,939,256$ 4,028,252$ 88,996$ Sales tax 14,207,955 14,207,955 13,268,292 (939,663) Transient occupancy 1,617,759 1,634,382 1,251,277 (383,105) Business license tax 500,000 500,000 500,110 110 Other taxes 800 800 675 (125) Franchise fees 2,124,302 2,124,302 2,307,901 183,599 Charges for service 5,644,619 5,644,619 5,291,695 (352,924) Licenses and permits 322,100 322,100 286,285 (35,815) Grants, contributions, and subventions 4,164,972 4,414,972 3,150,570 (1,264,402) Use of money and property 233,890 233,890 255,785 21,895 Miscellaneous 37,500 47,078 115,037 67,959 Fines penalties and forfeitures 40,000 40,000 46,877 6,877 Total revenues 32,833,153 33,109,354 30,502,756 (2,606,598) EXPENDITURES Current: General government 592,957 21,199 179,978 (158,779) Public safety 17,208,953 17,848,793 17,508,151 340,642 Housing and community development 1,515,389 1,515,388 1,525,273 (9,885) Public works 1,061,575 1,162,022 1,053,189 108,833 Parks, buildings, and grounds 1,973,052 1,992,024 1,984,336 7,688 Recreation and culture 5,302,882 5,372,107 5,228,039 144,068 Economic development and redevelopment 161,776 161,776 165,418 (3,642) Total current 27,816,584 28,073,309 27,644,384 428,925 Debt service: Interest 847,483 847,483 847,483 - Principal 616,360 616,360 616,361 (1) Lease principal 238,792 238,792 137,067 101,725 Lease interest 42,868 42,868 16,636 26,232 Total debt service 1,745,503 1,745,503 1,617,547 127,956 Capital outlay: Public safety 285,000 633,757 162,937 470,820 Public works 70,000 - - - Parks, buildings, and grounds - 245,665 145,308 100,357 Total capital outlay 355,000 879,422 308,245 571,177 Total expenditures 29,917,087 30,698,234 29,570,176 1,128,058 Excess (deficiency) of revenues over expenditures 2,916,066 2,411,120 932,580 (1,478,540) OTHER FINANCING SOURCES (USES) Transfers in 129,000 129,000 1,643,633 1,514,633 Transfers out (2,964,342) (2,966,966) (3,148,395) (181,429) Total other financing sources (uses)(2,835,342) (2,837,966) (1,504,762) 1,333,204 Net change in fund balances 80,724 (426,846) (572,182) (145,336) Fund balances - beginning 12,089,500 12,089,500 12,089,500 - Fund balances - ending 12,170,224$ 11,662,654$ 11,517,318$ (145,336)$ Budgeted Amounts City of Ukiah, California Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund For the Year Ended June 30, 2024 99 Attachment 1 Page 404 of 568 NOTES TO REQUIRED SUPPLEMENTAL INFORMATION 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 100 Attachment 1 Page 405 of 568 SUPPLEMENTARY INFORMATION Combining and Individual Fund Financial Statements and Schedules 101 Attachment 1 Page 406 of 568 MAJOR FUND BUDGET SCHEDULES 102 Attachment 1 Page 407 of 568 Original Final Actual Variance with Final Budget REVENUES Grants, contributions, and subventions 4,510,201$ 4,510,201$ 1,577,801$ (2,932,400)$ Total revenues 4,510,201 4,510,201 1,577,801 (2,932,400) EXPENDITURES Current: General government 223 223 229 (6) Public works 5,097,742 1,111,686 338,599 773,087 Total current 5,097,965 1,111,909 338,828 773,081 Debt service: Interest 613,200 613,200 613,200 - Principal 1,371,234 1,371,234 1,371,234 - Total debt service 1,984,434 1,984,434 1,984,434 - Capital outlay: Public works - 4,416,837 3,925,358 491,479 Total capital outlay - 4,416,837 3,925,358 491,479 Total expenditures 7,082,399 7,513,180 6,248,620 1,264,560 Excess (deficiency) of revenues over expenditures (2,572,198) (3,002,979) (4,670,819) (1,667,840) OTHER FINANCING SOURCES (USES) Transfers in 2,573,011 2,573,011 2,728,970 155,959 Transfers out (813) (813) (813) - Total other financing sources (uses)2,572,198 2,572,198 2,728,157 155,959 Net change in fund balances - (430,781) (1,942,662) (1,511,881) Fund balances - beginning, as previously reported (205,298) (205,298) (205,296) - Restatement for correction of an error (99,990) (99,990) (99,990) - Fund balances - beginning, as restated (305,288) (305,288) (305,286) - Fund Balance ending (305,288)$ (736,069)$ (2,247,948)$ (1,511,879)$ Budgeted Amounts City of Ukiah, California Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Streets Capital Improvements For the Year Ended June 30, 2024 103 Attachment 1 Page 408 of 568 Original Final Actual Variance with Final Budget REVENUES Grants, contributions, and subventions -$ 554,378$ -$ (554,378)$ Use of money and property - - 73,249 73,249 Total revenues - 554,378 73,249 (481,129) EXPENDITURES Current: Public works 2,224,303 7,008,293 366,719 6,641,574 Total current 2,224,303 7,008,293 366,719 6,641,574 Capital outlay: Public works - 3,093,225 1,875,139 1,218,086 Total capital outlay - 3,093,225 1,875,139 1,218,086 Total expenditures 2,224,303 10,101,518 2,241,858 7,859,660 Excess (deficiency) of revenues over expenditures(2,224,303) (9,547,140) (2,168,609) 7,378,531 Net change in fund balances (2,224,303) (9,547,140) (2,168,609) 7,378,531 Fund balances - beginning 5,639,959$ 5,639,959$ 5,639,959$ -$ Fund balances - ending 3,415,656$ (3,907,181)$ 3,471,350$ 7,378,531$ Budgeted Amounts City of Ukiah, California Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Capital Projects For the Year Ended June 30, 2024 104 Attachment 1 Page 409 of 568 Original Final Actual Variance with Final Budget REVENUES Use of money and property 37,592$ 37,592$ 35,009$ (2,583)$ Total revenues 37,592 37,592 35,009 (2,583) EXPENDITURES Current: General government 11,308 11,308 11,707 (399) Total current 11,308 11,308 11,707 (399) Debt service: Total expenditures 11,308 11,308 11,707 (399) Excess (deficiency) of revenues over expenditures 26,284 26,284 23,302 (2,982) OTHER FINANCING SOURCES (USES) Transfers in 159,840 159,840 159,834 (6) Total other financing sources (uses)159,840 159,840 159,834 (6) Net change in fund balances 186,124 186,124 183,136 (2,988) Fund balances - beginning 4,192,463 4,192,463 4,192,463 - Fund balances - ending 4,378,587$ 4,378,587$ 4,375,599$ (2,988)$ Budgeted Amounts City of Ukiah, California Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Pension Debt Service For the Year Ended June 30, 2024 105 Attachment 1 Page 410 of 568 COMBINING FUND FINANCIAL STATEMENTS AND SCHEDULES 106 Attachment 1 Page 411 of 568 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. 107 Attachment 1 Page 412 of 568 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. 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. 108 Attachment 1 Page 413 of 568 Special Revenue Police The AB 109 Special Revenue Police Fund is used to account for resources available for police activities derived from state subventions. 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. 109 Attachment 1 Page 414 of 568 Softball Complex Fund The Softball Complex Fund is used to account for resources accumulated for improvements to the complex. 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. 110 Attachment 1 Page 415 of 568 Special Revenue Prop 172 Opioid Settlement Fund Museum Grant ARRC Downtown Business Improvement LMIHF Housing Asset Winter Special Events Advanced Planning ASSETS Cash and investments 14,510$ 178,138$ 101,370$ 21$ 18,901$ 2,763$ 2,561,347$ 1,116$ 274,834$ Restricted cash and investments - - - - - - - - - Accounts receivable - 33,993 - - 700 - - - 179 Notes receivable - - - - - - 1,505,348 - - Interest receivable 32 423 337 - 57 - 6,056 13 590 Grants and subventions receivable - - - - - - 2,158 - 13,162 Due from other funds - - - - - - - - - Advances to other funds - - - - - - - - - Land held for resale - - - - - - 2,435,114 - - Capital grants, contributions, and subventions - - - - - - - - - Total assets 14,542 212,554 101,707 21 19,658 2,763 6,510,023 1,129 288,765 LIABILITIES Accounts payable - - - - 4,753 1,753 - - 8,002 Accrued payroll liabilities - - - - 283 - - - - Due to other funds - - - - - - - 18,056 - Advance from other funds - - - - 36,601 - - 177,590 - Total liabilities - - - - 41,637 1,753 - 195,646 8,002 DEFERRED INFLOWS OF RESOURCES Unavailable revenues - grants and subventions - - - - - - 107,444 - 13,162 Total deferred inflows of resources - - - - - - 107,444 - 13,162 Total liabilities and deferred inflows of resources - - - - 41,637 1,753 107,444 195,646 21,164 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 - - - - - 1,010 - - - Housing activities - - - - - - 6,402,579 - - Opioid settlement - - 101,707 - - - - - - Project reserve 14,542 - - 21 - - - - - Public safety - 212,554 - - - - - - - Riparian corridor management - - - - - - - - - Special recreation events - - - - - - - - - Streets and rights-of-way - - - - - - - - - Committed Park development - - - - - - - - - Planning activities - - - - - - - - 267,601 Solid waste management - - - - - - - - - Assigned Capital projects - - - - - - - - - Equipment reserve - - - - - - - - - Special projects - - - - - - - - - Unassigned - - - - (21,979) - - (194,517) - Total fund balances (deficits)14,542 212,554 101,707 21 (21,979) 1,010 6,402,579 (194,517) 267,601 Total liabilities and fund balances (deficits)14,542$ 212,554$ 101,707$ 21$ 19,658$ 2,763$ 6,510,023$ 1,129$ 288,765$ (continued) City of Ukiah, California Combining Balance Sheet Nonmajor Governmental Funds June 30, 2024 Special Revenue 111 Attachment 1 Page 416 of 568 ASSETS Cash and investments Restricted cash and investments Accounts receivable Notes receivable Interest receivable Grants and subventions receivable Due from other funds Advances to other funds Land held for resale Capital grants, contributions, and subventions Total assets LIABILITIES Accounts payable Accrued payroll liabilities Due to other funds Advance from other funds Total liabilities DEFERRED INFLOWS OF RESOURCES Unavailable revenues - grants and subventions Total deferred inflows of resources Total liabilities and deferred inflows of resources 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 Housing activities Opioid settlement Project reserve Public safety Riparian corridor management Special recreation events Streets and rights-of-way Committed Park development Planning activities Solid waste management Assigned Capital projects Equipment reserve Special projects Unassigned Total fund balances (deficits) Total liabilities and fund balances (deficits) City of Ukiah, California Combining Balance Sheet Nonmajor Governmental Funds June 30, 2024 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 68,336$ 33,177$ 382,558$ 18$ 82,635$ 190,188$ 83$ 118,943$ 314,560$ - - - - - - - - - - 114,449 - - - 440 - 5,080 11,050 - - - - - - - 353,276 8,671,726 188 2,878 904 1 201 453 10 670 778 - 30,000 - - - - - 73,773 - - 1,281,906 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 227,631 - 68,524 1,462,410 383,462 19 82,836 191,081 93 779,373 8,998,114 - 7,833 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7,833 - - - - - - - - 30,000 - - - - - 42,195 1,406,505 - 30,000 - - - - - 42,195 1,406,505 - 37,833 - - - - - 42,195 1,406,505 - - - - - - - - - - - - - - - - - - - - - - - - - 737,178 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7,591,609 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 68,524 - - - - - - - - - 1,424,577 383,462 19 82,836 191,081 93 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 68,524 1,424,577 383,462 19 82,836 191,081 93 737,178 7,591,609 68,524$ 1,462,410$ 383,462$ 19$ 82,836$ 191,081$ 93$ 779,373$ 8,998,114$ (continued) City of Ukiah, California Combining Balance Sheet Nonmajor Governmental Funds June 30, 2024 Special Revenue 112 Attachment 1 Page 417 of 568 ASSETS Cash and investments Restricted cash and investments Accounts receivable Notes receivable Interest receivable Grants and subventions receivable Due from other funds Advances to other funds Land held for resale Capital grants, contributions, and subventions Total assets LIABILITIES Accounts payable Accrued payroll liabilities Due to other funds Advance from other funds Total liabilities DEFERRED INFLOWS OF RESOURCES Unavailable revenues - grants and subventions Total deferred inflows of resources Total liabilities and deferred inflows of resources 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 Housing activities Opioid settlement Project reserve Public safety Riparian corridor management Special recreation events Streets and rights-of-way Committed Park development Planning activities Solid waste management Assigned Capital projects Equipment reserve Special projects Unassigned Total fund balances (deficits) Total liabilities and fund balances (deficits) City of Ukiah, California Combining Balance Sheet Nonmajor Governmental Funds June 30, 2024 CASP Certification and Training Asset Seizure Supplemental Law Enforcement Asset Forfeiture 11470.2 H&S F Special Revenue - Police Transfer Station Solid Waste Mitigation Fund Equipment Reserve 60,457$ 59,718$ 312,895$ 54,555$ 2,865$ 860$ 84,614$ 381,784$ - - - - - - - - - 450 29,398 - 31,250 105,268 - - - - - - - - - - 143 132 759 129 304 946 208 909 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 60,600 60,300 343,052 54,684 34,419 107,074 84,822 382,693 - - - - - - 72 - - - 1,214 - - - 39 - - - - - - 62,808 - - - - - - - - - - - - 1,214 - - 62,808 111 - - - - - - - - - - - - - - - - - - - 1,214 - - 62,808 111 - - - - - - - - - - - - - - - - - - - - - - - - - 60,600 - - - - - - - - - - - - - 84,711 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 60,300 341,838 54,684 34,419 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 44,266 - - - - - - - - - - - - - - - - - 382,693 - - - - - - - - - - - - - - - - 60,600 60,300 341,838 54,684 34,419 44,266 84,711 382,693 60,600$ 60,300$ 343,052$ 54,684$ 34,419$ 107,074$ 84,822$ 382,693$ (continued) City of Ukiah, California Combining Balance Sheet Nonmajor Governmental Funds June 30, 2024 Special Revenue Capital Projects 113 Attachment 1 Page 418 of 568 ASSETS Cash and investments Restricted cash and investments Accounts receivable Notes receivable Interest receivable Grants and subventions receivable Due from other funds Advances to other funds Land held for resale Capital grants, contributions, and subventions Total assets LIABILITIES Accounts payable Accrued payroll liabilities Due to other funds Advance from other funds Total liabilities DEFERRED INFLOWS OF RESOURCES Unavailable revenues - grants and subventions Total deferred inflows of resources Total liabilities and deferred inflows of resources 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 Housing activities Opioid settlement Project reserve Public safety Riparian corridor management Special recreation events Streets and rights-of-way Committed Park development Planning activities Solid waste management Assigned Capital projects Equipment reserve Special projects Unassigned Total fund balances (deficits) Total liabilities and fund balances (deficits) City of Ukiah, California Combining Balance Sheet Nonmajor Governmental Funds June 30, 2024 Special Projects Reserve Park Development Fees Anton Stadium Observatory Park Playground & Park Amenities Swimming Pool Riverside Park Skate Park Softball Complex 841,517$ 166,998$ 11,579$ 46,109$ 261$ 4,440$ -$ 7$ 6,893$ - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,006 387 27 27 - 8 - - 16 - - - - 177,952 - 30,189 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 843,523 167,385 11,606 46,136 178,213 4,448 30,189 7 6,909 146,251 127,474 - - - - - - - - - - - - - - - - - - - - 180,000 - 57,005 - - - - - - - - - - - 146,251 127,474 - - 180,000 - 57,005 - - - - - - 177,952 - 30,188 - - - - - - 177,952 - 30,188 - - 146,251 127,474 - - 357,952 - 87,193 - - - - - - - - - - - - - - - - 4,448 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 39,911 - - - - - - - - - - - - - - - - - - - - - - - - - - - 11,606 46,136 - - - 7 6,909 - - - - - - - - - 697,272 - - - - - - - - - - - - (179,739) - (57,004) - - 697,272 39,911 11,606 46,136 (179,739) 4,448 (57,004) 7 6,909 843,523$ 167,385$ 11,606$ 46,136$ 178,213$ 4,448$ 30,189$ 7$ 6,909$ (continued) City of Ukiah, California Combining Balance Sheet Nonmajor Governmental Funds June 30, 2024 Capital Projects 114 Attachment 1 Page 419 of 568 ASSETS Cash and investments Restricted cash and investments Accounts receivable Notes receivable Interest receivable Grants and subventions receivable Due from other funds Advances to other funds Land held for resale Capital grants, contributions, and subventions Total assets LIABILITIES Accounts payable Accrued payroll liabilities Due to other funds Advance from other funds Total liabilities DEFERRED INFLOWS OF RESOURCES Unavailable revenues - grants and subventions Total deferred inflows of resources Total liabilities and deferred inflows of resources 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 Housing activities Opioid settlement Project reserve Public safety Riparian corridor management Special recreation events Streets and rights-of-way Committed Park development Planning activities Solid waste management Assigned Capital projects Equipment reserve Special projects Unassigned Total fund balances (deficits) Total liabilities and fund balances (deficits) City of Ukiah, California Combining Balance Sheet Nonmajor Governmental Funds June 30, 2024 Capital Projects Debt Service Permanent Rail Trail Debt Service Reserve 2022 LRB Riparian Corridor Enhancement Total Nonmajor Governmental Funds -$ 2,448,092$ 146,925$ 8,974,067$ - - - - - - - 332,257 - - - 10,530,350 1 - 346 19,939 483,622 - - 810,856 - - - 1,281,906 - - - - - - - 2,435,114 - - - 227,631 483,623 2,448,092 147,271 24,612,120 - - - 296,138 - - - 1,536 205,100 - - 522,969 300,359 - - 514,550 505,459 - - 1,335,193 483,622 - - 2,291,068 483,622 - - 2,291,068 989,081 - - 3,626,261 - - 137,576 137,576 - - - 4,448 - - - 737,178 - - - 60,600 - - - 84,711 - 2,448,092 - 2,448,092 - -- 1,010 - -- 13,994,188 - -- 101,707 - -- 14,563 - -- 703,795 - -9,695 9,695 - -- 68,524 - -- 2,082,068 - - - 39,911 - - - 267,601 - - - 44,266 - - - 64,658 - - - 382,693 - - - 697,272 (505,458) - - (958,697) (505,458) 2,448,092 147,271 20,985,859 483,623$ 2,448,092$ 147,271$ 24,612,120$ City of Ukiah, California Combining Balance Sheet Nonmajor Governmental Funds June 30, 2024 115 Attachment 1 Page 420 of 568 City of Ukiah, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended June 30, 2024 Special Revenue Prop 172 Opioid Settlement Fund Museum Grant ARRC Downtown Business Improvement REVENUES Business license tax -$ -$ -$ -$ -$ 20,172$ Charges for service - - - - - - Grants, contributions, and subventions - 62,551 46,659 - - - Use of money and property 276 3,600 2,043 - 75,273 5 Miscellaneous - - - - 20,004 - Total revenues 276 66,151 48,702 - 95,277 20,177 EXPENDITURES Current: General government - - - - - 3,362 Public safety - 14,481 8,180 - - - Housing and community development - - - - - - Public works - - - - - - Parks, buildings, and grounds - - - - - - Recreation and culture - - - - 86,556 - Economic development and redevelopment - - - - - 19,319 Debt service: Interest - 6,188 - - 603 - Principal - 32,694 - - 438 - Capital outlay: Public works - - - - - - Parks, buildings, and grounds - - - - - - Recreation and culture - - - - - - Total expenditures - - - - - - Excess (deficiency) of revenues over expenditures 276 12,788 40,522 - 7,680 (2,504) OTHER FINANCING SOURCES (USES) Transfers in - - - - - 3,500 Transfers out - - - - (85) - Total other financing sources (uses)- - - - (85) 3,500 Net change in fund balances 276 12,788 40,522 - 7,595 996 Fund balances - beginning, as previously reported 14,266 199,766 61,185 21 (29,574) 14 Restatement for correction of an error - - - - - - Fund balances - beginning, as restated 14,266 199,766 61,185 21 (29,574) 14 Fund balance - ending 14,542$ 212,554$ 101,707$ 21$ (21,979)$ 1,010$ (Continued) Special Revenue 116 Attachment 1 Page 421 of 568 City of Ukiah, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Debt service: Interest Principal Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning, as restated Fund balance - ending LMIHF Housing Asset Winter Special Events Advanced Planning Special Recreation Events Highway User Tax (Gas Tax)Signalization -$ -$ -$ -$ -$ -$ - 172,795 58,956 46,979 - - 517,061 - 29,286 23,000 890,949 - 90,775 249 4,988 1,391 22,155 7,578 - - - - - - 607,836 173,044 93,230 71,370 913,104 7,578 - - 409 - - 622 - - - - - - - - 82,033 - - - - - - - 112,440 - - - - - - - - 171,263 - 48,121 - - - - - - - - - - - 282 - - - - - 204 - - - - - - - - - - - - - - - - - - - - - - - - - - 607,836 1,781 10,788 22,763 800,664 6,956 - - - - - - - (652) - (39) (4,000) - - (652) - (39) (4,000) - 607,836 1,129 10,788 22,724 796,664 6,956 5,794,743 (195,646) 256,813 45,800 627,913 376,506 - - - - - - 5,794,743 (195,646) 256,813 45,800 627,913 376,506 6,402,579$ (194,517)$ 267,601$ 68,524$ 1,424,577$ 383,462$ (Continued) Special Revenue 117 Attachment 1 Page 422 of 568 City of Ukiah, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Debt service: Interest Principal Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning, as restated Fund balance - ending 1998 STIP Augmentation SB325 Reimbursement S.T.P. Trans-Traffic Congest Relief CDBG Program Income Home Program Income -$ -$ -$ -$ -$ -$ - - - - - - - - 440 - 479,532 - 7 1,699 3,780 86 93,986 82,663 - - - - - - 7 1,699 4,220 86 573,518 82,663 - 168 155 64 - - - - - - - - - - - - 455,011 17,499 - 7,071 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7 (5,540) 4,065 22 118,507 65,164 - - - - - - - - - - - - - - - - - - 7 (5,540) 4,065 22 118,507 65,164 12 88,376 187,016 71 618,671 7,526,445 - - - - - - 12 88,376 187,016 71 618,671 7,526,445 19$ 82,836$ 191,081$ 93$ 737,178$ 7,591,609$ (Continued) Special Revenue 118 Attachment 1 Page 423 of 568 City of Ukiah, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Debt service: Interest Principal Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning, as restated Fund balance - ending CASP Certification and Training Asset Seizure Supplemental Law Enforcement Community-Based Transitional Housing Asset Forfeiture 11470.2 H&S F Special Revenue - Police -$ -$ -$ -$ -$ -$ - - - - - - 9,000 17,690 230,190 - - 125,000 1,143 1,241 6,443 51 1,113 2,045 - 450 - - - - 10,143 19,381 236,633 51 1,113 127,045 - - 444 889 - 107 - 27,653 123,313 38,079 5,836 - 383 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4,660 8,033 - - - - 3,382 5,830 - - - - - - - - - - - - - - - - - - - - - - - - - - 9,760 (8,272) 104,834 (52,780) (4,723) 126,938 - 1,467 - 20,503 - - - - (653) (1,125) - (125,000) - 1,467 (653) 19,378 - (125,000) 9,760 (6,805) 104,181 (33,402) (4,723) 1,938 50,840 67,105 237,657 33,402 59,407 32,481 - - - - - - 50,840 67,105 237,657 33,402 59,407 32,481 60,600$ 60,300$ 341,838$ -$ 54,684$ 34,419$ (Continued) Special Revenue 119 Attachment 1 Page 424 of 568 City of Ukiah, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Debt service: Interest Principal Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning, as restated Fund balance - ending American Rescue Fund Transfer Station Solid Waste Mitigation Fund Equipment Reserve Special Projects Reserve -$ -$ -$ -$ -$ - - 59,832 - - - - - - - 29,951 398,018 1,449 7,614 18,779 - - - - - 29,951 398,018 61,281 7,614 18,779 3,133 236 - 626 1,149 - - - - - - - - - - - - 12,134 - - - - - - 529 - - - - 402,469 - - - - - - - - - - - - - - - - - - - 146,250 - - - - - - - - - - - - - - - 26,818 397,782 49,147 6,988 (531,618) - - - - - (1,514,633) (390,000) - - - (1,514,633) (390,000) - - - (1,487,815) 7,782 49,147 6,988 (531,618) 1,487,815 36,484 35,564 375,705 1,228,890 - - - - - 1,487,815 36,484 35,564 375,705 1,228,890 - $ 44,266$ 84,711$ 382,693$ 697,272$ (Continued) Special Revenue Capital Projects 120 Attachment 1 Page 425 of 568 City of Ukiah, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Debt service: Interest Principal Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning, as restated Fund balance - ending Park Development Fees Anton Stadium Observatory Park Playground & Park Amenities Swimming Pool Riverside Park -$ -$ -$ -$ -$ -$ 5,468 - - - - - 1,000 - - - - - 3,271 225 239 - 86 124 - - - - - - 9,739 225 239 - 86 124 67 - - - - - - - - - - - - - - - - - - - - - - - - - 26,557 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 140,698 - - - - - - - - 11,331 - 30,188 - - - - - - (131,026) 225 (26,318) (11,331) 86 (30,064) 2,624 - 35,000 - - - - - - - - - 2,624 - 35,000 - - - (128,402) 225 8,682 (11,331) 86 (30,064) 168,313 11,381 37,454 (168,408) 4,362 20,278 - - - - - (47,218) 168,313 11,381 37,454 (168,408) 4,362 (26,940) 39,911$ 11,606$ 46,136$ (179,739)$ 4,448$ (57,004)$ (Continued) Capital Projects 121 Attachment 1 Page 426 of 568 City of Ukiah, California Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Debt service: Interest Principal Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning, as restated Fund balance - ending Debt Service Permanent Skate Park Softball Complex Rail Trail Debt Service Reserve 2022 LRB Riparian Corridor Enhancement Total Nonmajor Governmental Funds -$ -$ -$ -$ -$ 20,172$ - - - - - 344,030 - - - - - 2,432,358 2 136 205 83 2,900 865,672 - - - - - 20,454 2 136 205 83 2,900 3,682,686 - - 204 1,495 237 13,367 - - - - - 217,542 - - - - - 554,926 - - - - - 131,645 - - - - - 27,086 - - - - - 708,409 - - - - - 19,319 - - - - - 19,766 - - - - - 42,548 - - - - - 146,250 - - - - - 140,698 - - - - - 41,519 - - - - - - 2 136 1 (1,412) 2,663 1,619,611 - - - - - 63,094 - - - - - (2,036,187) - - - - - (1,973,093) 2 136 1 (1,412) 2,663 (353,482) 5 6,773 (505,459) 2,449,504 144,608 21,386,559 - - - - - (47,218) 5 6,773 (505,459) 2,449,504 144,608 21,339,341 7$ 6,909$ (505,458)$ 2,448,092$ 147,271$ 20,985,859$ Capital Projects 122 Attachment 1 Page 427 of 568 GOVERNMENTAL FUNDS BUDGET COMPARISON 123 Attachment 1 Page 428 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 Original Final Actual Variance - Positive (Negative) REVENUES Business license tax -$ -$ -$ -$ Charges for service - - - - Grants, contributions, and subventions - - - - Use of money and property - - 276 276 Miscellaneous - - - - Total revenues - - 276 276 EXPENDITURES Current: General government - - - - Public safety - - - - Housing and community development - - - - Public works - - - - Parks, buildings, and grounds - - - - Recreation and culture - - - - Economic development and redevelopment - - - - Total current - - - - Debt service: Interest - - - - Principal - - - - Total debt service - - - - Capital outlay: Public works - - - - Parks, buildings, and grounds - - - - Recreation and culture - - - - Total capital outlay - - - - Total expenditures - - - - Excess (deficiency) of revenues over expenditures - - 276 276 OTHER FINANCING SOURCES (USES) Transfers in - - - - Transfers out - - - - Total other financing sources (uses)- - - - Net change in fund balances - - 276 276 Fund balances - beginning, as previously reported (14,266) (14,266) (14,266) - Restatement for correction of an error - - - - Fund balances - beginning as restated 14,266 14,266 14,266 - Fund balance - ending 14,266$ 14,266$ 14,542$ 276$ Special Revenue 124 Attachment 1 Page 429 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 88,882 88,882 62,551 (26,331) - - 3,600 3,600 - - - - 88,882 88,882 66,151 (22,731) - - - - - 14,481 14,481 - - - - - - - - - - - - - - - - - - - - - - 14,481 14,481 - 6,188 6,188 6,188 - 32,694 32,694 32,694 - 38,882 38,882 38,882 - - - - - - - - - - - - - - - - - 38,882 53,363 53,363 - 50,000 35,519 12,788 (22,731) - - - - - - - - - - - - 50,000 35,519 12,788 (22,731) (199,766) (199,766) (199,766) - - - - - 199,766 199,766 199,766 - 249,766$ 235,285$ 212,554$ (22,731)$ Prop 172 125 Attachment 1 Page 430 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 49,302 49,302 46,659 (2,643) - - 2,043 2,043 - - - - 49,302 49,302 48,702 (600) - - - - 100,000 108,180 8,180 100,000 - - - - - - - - - - - - - - - - - - - - 100,000 108,180 8,180 100,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 100,000 108,180 8,180 100,000 (50,698) (58,878) 40,522 99,400 - - - - - - - - - - - - (50,698) (58,878) 40,522 99,400 (61,185) (61,185) (61,185) - - - - - 61,185 61,185 61,185 - 10,487$ 2,307$ 101,707$ 99,400$ Opioid Settlement Fund 126 Attachment 1 Page 431 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (21) (21) (21) - - - - - 21 21 21 - 21$ 21$ 21$ -$ Museum Grant 127 Attachment 1 Page 432 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - 69,000 69,000 75,273 6,273 20,000 20,000 20,004 4 89,000 89,000 95,277 6,277 - - - - - - - - - - - - - - - - - - - - 85,959 85,959 86,556 (597) - - - - 85,959 85,959 86,556 (597) 603 603 603 - 438 438 438 - 1,041 1,041 1,041 - - - - - - - - - - - - - - - - - 87,000 87,000 87,597 (597) 2,000 2,000 7,680 5,680 - - - - (85) (85) (85) - (85) (85) (85) - 1,915 1,915 7,595 5,680 29,574 29,574 29,574 - - - - - (29,574) (29,574) (29,574) - (27,659)$ (27,659)$ (21,979)$ 5,680$ ARRC 128 Attachment 1 Page 433 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) 25,500$ 25,500$ 20,172$ (5,328)$ - - - - - - - - - - 5 5 - - - - 25,500 25,500 20,177 (5,323) 3,173 3,173 3,362 (189) - - - - - - - - - - - - - - - - - - - - 22,330 22,330 19,319 3,011 25,503 25,503 22,681 2,822 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 25,503 25,503 22,681 2,822 (3) (3) (2,504) (2,501) - - 3,500 3,500 - - - - - - 3,500 3,500 (3) (3) 996 999 (14) (14) (14) - - - - - 14 14 14 - 11$ 11$ 1,010$ 999$ Downtown Business Improvement 129 Attachment 1 Page 434 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - 517,061 517,061 73,770 73,770 90,775 17,005 - - - - 73,770 73,770 607,836 534,066 - - - - - - - - 1,620,000 1,620,000 - 1,620,000 - - - - - - - - - - - - - - - - 1,620,000 1,620,000 - 1,620,000 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,620,000 1,620,000 - 1,620,000 (1,546,230) (1,546,230) 607,836 2,154,066 - - - - - - - - - - - - (1,546,230) (1,546,230) 607,836 2,154,066 (5,794,743) (5,794,743) (5,794,743) - - - - - 5,794,743 5,794,743 5,794,743 - 4,248,513$ 4,248,513$ 6,402,579$ 2,154,066$ LMIHF Housing Asset 130 Attachment 1 Page 435 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ 180,000 180,000 172,795 (7,205) - - - - - - 249 249 - - - - 180,000 180,000 173,044 (6,956) - - - - - - - - - - - - - - - - - - - - 176,702 176,702 171,263 5,439 - - - - 176,702 176,702 171,263 5,439 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 176,702 176,702 171,263 5,439 3,298 3,298 1,781 (1,517) - - - - (652) (652) (652) - (652) (652) (652) - 2,646 2,646 1,129 (1,517) 195,646 195,646 195,646 - - - - - (195,646) (195,646) (195,646) - (193,000)$ (193,000)$ (194,517)$ (1,517)$ Winter Special Events 131 Attachment 1 Page 436 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ 65,000 65,000 58,956 (6,044) 78,036 78,036 29,286 (48,750) - - 4,988 4,988 - - - - 143,036 143,036 93,230 (49,806) 10,398 10,398 409 9,989 - - - - 9,703 200,055 82,033 118,022 - - - - - - - - - - - - - - - - 20,101 210,453 82,442 128,011 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 20,101 210,453 82,442 128,011 122,935 (67,417) 10,788 78,205 - - - - - - - - - - - - 122,935 (67,417) 10,788 78,205 (256,813) (256,813) (256,813) - - - - - 256,813 256,813 256,813 - 379,748$ 189,396$ 267,601$ 78,205$ Advanced Planning 132 Attachment 1 Page 437 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ 35,000 35,000 46,979 11,979 25,000 25,000 23,000 (2,000) - - 1,391 1,391 - - - - 60,000 60,000 71,370 11,370 - - - - - - - - - - - - - - - - - - - - 46,300 46,300 48,121 (1,821) - - - - 46,300 46,300 48,121 (1,821) 282 282 282 - 204 204 204 - 486 486 486 - - - - - - - - - - - - - - - - - 46,786 46,786 48,607 (1,821) 13,214 13,214 22,763 9,549 - - - - (39) (39) (39) - (39) (39) (39) - 13,175 13,175 22,724 9,549 (45,800) (45,800) (45,800) - - - - - 45,800 45,800 45,800 - 58,975$ 58,975$ 68,524$ 9,549$ Special Recreation Events 133 Attachment 1 Page 438 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 890,585 890,585 850,836 (39,749) - - 22,155 22,155 - - - - 890,585 890,585 872,991 (17,594) - - - - - - - - - - - - 64,948 1,992,947 112,439 1,880,508 - - - - - - - - - - - - 64,948 1,992,947 112,439 1,880,508 - - - - - - - - - - - - 400,000 400,000 - 400,000 - - - - - - - - 400,000 400,000 - 400,000 464,948 2,392,947 112,439 2,280,508 425,637 (1,502,362) 760,552 2,262,914 - - - - (4,000) (4,000) (4,000) - (4,000) (4,000) (4,000) - 421,637 (1,506,362) 756,552 2,262,914 (627,913) (627,913) (627,913) - - - - - 627,913 627,913 627,913 - 1,049,550$ (878,449)$ 1,384,465$ 2,262,914$ Highway User Tax (Gas Tax) 134 Attachment 1 Page 439 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - - - 7,578 7,578 - - - - - - 7,578 7,578 606 606 622 (16) - - - - - - - - - - - - - - - - - - - - - - - - 606 606 622 (16) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 606 606 622 (16) (606) (606) 6,956 7,562 - - - - - - - - - - - - (606) (606) 6,956 7,562 (376,506) (376,506) (376,506) - - - - - 376,506 376,506 376,506 - 375,900$ 375,900$ 383,462$ 7,562$ Signalization 135 Attachment 1 Page 440 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - - - 7 7 - - - - - - 7 7 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7 7 - - - - - - - - - - - - - - 7 7 (12) (12) (12) - - - - - 12 12 12 - 12$ 12$ 19$ 7$ 1998 STIP Augmentation 136 Attachment 1 Page 441 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 40,000 40,000 - (40,000) 620 620 1,699 1,079 - - - - 40,620 40,620 1,699 (38,921) 164 164 168 (4) - - - - - - - - 47,234 47,234 7,071 40,163 - - - - - - - - - - - - 47,398 47,398 7,239 40,159 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 47,398 47,398 7,239 40,159 (6,778) (6,778) (5,540) 1,238 - - - - - - - - - - - - (6,778) (6,778) (5,540) 1,238 (88,376) (88,376) (88,376) - - - - - 88,376 88,376 88,376 - 81,598$ 81,598$ 82,836$ 1,238$ SB325 Reimbursement 137 Attachment 1 Page 442 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 993,489 993,489 440 (993,049) 572 572 3,780 3,208 - - - - 994,061 994,061 4,220 (989,841) 151 151 155 (4) - - - - - - - - - - - - - - - - - - - - - - - - 151 151 155 (4) - - - - - - - - - - - - 450,000 452,996 - 452,996 - - - - - - - - 450,000 452,996 - 452,996 450,151 453,147 155 452,992 543,910 540,914 4,065 (536,849) - - - - - - - - - - - - 543,910 540,914 4,065 (536,849) (187,016) (187,016) (187,016) - - - - - 187,016 187,016 187,016 - 730,926$ 727,930$ 191,081$ (536,849)$ S.T.P. 138 Attachment 1 Page 443 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - 236 236 86 (150) - - - - 236 236 86 (150) 62 62 64 (2) - - - - - - - - - - - - - - - - - - - - - - - - 62 62 64 (2) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 62 62 64 (2) 174 174 22 (152) - - - - - - - - - - - - 174 174 22 (152) (71) (71) (71) - - - - - 71 71 71 - 245$ 245$ 93$ (152)$ Trans-Traffic Congest Relief 139 Attachment 1 Page 444 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 1,220,574 1,220,574 502,131 (718,443) 85,701 85,701 93,984 8,283 - - - - 1,306,275 1,306,275 596,115 (710,160) - - - - - - - - 283,000 352,381 455,011 (102,630) - - - - - - - - - - - - - 5,500 - 5,500 283,000 357,881 455,011 (97,130) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 283,000 357,881 455,011 (97,130) 1,023,275 948,394 141,104 (807,290) - - - - - - - - - - - - 1,023,275 948,394 141,104 (807,290) (596,074) (596,074) (596,074) - - - - - 596,074 596,074 596,074 - 1,619,349$ 1,544,468$ 737,178$ (807,290)$ CDBG Program Income 140 Attachment 1 Page 445 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - 191 191 82,663 82,472 - - - - 191 191 82,663 82,472 - - - - - - - - 6,500 6,500 17,499 (10,999) - - - - - - - - - - - - - - - - 6,500 6,500 17,499 (10,999) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6,500 6,500 17,499 (10,999) (6,309) (6,309) 65,164 71,473 - - - - - - - - - - - - (6,309) (6,309) 65,164 71,473 (7,526,445) (7,526,445) (7,526,445) - - - - - 7,526,445 7,526,445 7,526,445 - 7,520,136$ 7,520,136$ 7,591,609$ 71,473$ Home Program Income 141 Attachment 1 Page 446 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 2,000 2,000 9,000 7,000 - - 1,143 1,143 - - - - 2,000 2,000 10,143 8,143 - - - - - - - - 7,000 7,000 383 6,617 - - - - - - - - - - - - - - - - 7,000 7,000 383 6,617 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7,000 7,000 383 6,617 (5,000) (5,000) 9,760 14,760 - - - - - - - - - - - - (5,000) (5,000) 9,760 14,760 (50,840) (50,840) (50,840) - - - - - 50,840 50,840 50,840 - 45,840$ 45,840$ 60,600$ 14,760$ CASP Certification and Training 142 Attachment 1 Page 447 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 45,000 45,000 17,690 (27,310) 350 350 1,241 891 - - 450 450 45,350 45,350 19,381 (25,969) - - - - 52,000 62,552 27,653 34,899 - - - - - - - - - - - - - - - - - - - - 52,000 62,552 27,653 34,899 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 52,000 62,552 27,653 34,899 (6,650) (17,202) (8,272) 8,930 - - 1,467 1,467 - - - - - - 1,467 1,467 (6,650) (17,202) (6,805) 10,397 (67,105) (67,105) (67,105) - - - - - 67,105 67,105 67,105 - 60,455$ 49,903$ 60,300$ 10,397$ Asset Seizure 143 Attachment 1 Page 448 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 140,454 140,454 230,190 89,736 1,087 1,087 6,443 5,356 - - - - 141,541 141,541 236,633 95,092 433 433 444 (11) 127,841 127,841 123,313 4,528 - - - - - - - - - - - - - - - - - - - - 128,274 128,274 123,757 4,517 4,660 4,660 4,660 - 3,382 3,382 3,382 - 8,042 8,042 8,042 - - - - - - - - - - - - - - - - - 136,316 136,316 131,799 4,517 5,225 5,225 104,834 99,609 - - - - (653) (653) (653) - (653) (653) (653) - 4,572 4,572 104,181 99,609 (237,657) (237,657) (237,657) - - - - - 237,657 237,657 237,657 - 242,229$ 242,229$ 341,838$ 99,609$ Supplemental Law Enforcement 144 Attachment 1 Page 449 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - - - 51 51 - - - - - - 51 51 866 866 889 (23) 30,080 30,080 38,079 (7,999) - - - - - - - - - - - - - - - - - - - - 30,946 30,946 38,968 (8,022) 8,033 8,033 8,033 - 5,830 5,830 5,830 - 13,863 13,863 13,863 - - - - - - - - - - - - - - - - - 44,809 44,809 52,831 (8,022) (44,809) (44,809) (52,780) (7,971) - - 20,503 20,503 (1,125) (1,125) (1,125) - (1,125) (1,125) 19,378 20,503 (45,934) (45,934) (33,402) 12,532 (33,402) (33,402) (33,402) - - - - - 33,402 33,402 33,402 - (12,532)$ (12,532)$ -$ 12,532$ Community-Based Transitional Housing 145 Attachment 1 Page 450 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - 371 371 1,113 742 - - - - 371 371 1,113 742 - - - - 36,000 37,937 5,836 32,101 - - - - - - - - - - - - - - - - - - - - 36,000 37,937 5,836 32,101 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 36,000 37,937 5,836 32,101 (35,629) (37,566) (4,723) 32,843 - - - - - - - - - - - - (35,629) (37,566) (4,723) 32,843 (59,407) (59,407) (59,407) - - - - - 59,407 59,407 59,407 - 23,778$ 21,841$ 54,684$ 32,843$ Asset Forfeiture 11470.2 H&S F 146 Attachment 1 Page 451 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 125,000 125,000 125,000 - 392 392 2,045 1,653 - - - - 125,392 125,392 127,045 1,653 104 104 107 (3) - - - - - - - - - - - - - - - - - - - - - - - - 104 104 107 (3) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 104 104 107 (3) 125,288 125,288 126,938 1,650 - - - - (125,000) (125,000) (125,000) - (125,000) (125,000) (125,000) - 288 288 1,938 1,650 (32,481) (32,481) (32,481) - - - - - 32,481 32,481 32,481 - 32,769$ 32,769$ 34,419$ 1,650$ Special Revenue - Police 147 Attachment 1 Page 452 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 2,854,290 2,854,290 - (2,854,290) 11,532 11,532 29,951 18,419 - - - - 2,865,822 2,865,822 29,951 (2,835,871) 3,050 3,050 3,133 (83) - - - - - - - - - - - - - - - - - - - - - - - - 3,050 3,050 3,133 (83) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,050 3,050 3,133 (83) 2,862,772 2,862,772 26,818 (2,835,954) - - - - - - (1,514,633) (1,514,633) - - (1,514,633) (1,514,633) 2,862,772 2,862,772 (1,487,815) (4,350,587) (1,487,815) (1,487,815) (1,487,815) - - - - - 1,487,815 1,487,815 1,487,815 - 4,350,587$ 4,350,587$ -$ (4,350,587)$ American Rescue Fund 148 Attachment 1 Page 453 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - 420,868 420,868 398,018 (22,850) - - - - 420,868 420,868 398,018 (22,850) 230 230 236 (6) - - - - - - - - - - - - - - - - - - - - - - - - 230 230 236 (6) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 230 230 236 (6) 420,638 420,638 397,782 (22,856) - - - - (405,473) (405,473) (390,000) 15,473 (405,473) (405,473) (390,000) 15,473 15,165 15,165 7,782 (7,383) (36,484) (36,484) (36,484) - - - - - 36,484 36,484 36,484 - 51,649$ 51,649$ 44,266$ (7,383)$ Transfer Station 149 Attachment 1 Page 454 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ 52,337 52,337 59,832 7,495 - - - - - - 1,449 1,449 - - - - 52,337 52,337 61,281 8,944 - - - - 2,500 2,500 - 2,500 - - - - 25,000 25,000 12,134 12,866 - - - - - - - - - - - - 27,500 27,500 12,134 15,366 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 27,500 27,500 12,134 15,366 24,837 24,837 49,147 24,310 - - - - - - - - - - - - 24,837 24,837 49,147 24,310 (35,564) (35,564) (35,564) - - - - - 35,564 35,564 35,564 - 60,401$ 60,401$ 84,711$ 24,310$ Solid Waste Mitigation Fund 150 Attachment 1 Page 455 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - 2,304 2,304 7,614 5,310 - - - - 2,304 2,304 7,614 5,310 609 609 626 (17) - - - - - - - - - - - - - - - - - - - - - - - - 609 609 626 (17) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 609 609 626 (17) 1,695 1,695 6,988 5,293 - - - - - - - - - - - - 1,695 1,695 6,988 5,293 (375,705) (375,705) (375,705) - - - - - 375,705 375,705 375,705 - 377,400$ 377,400$ 382,693$ 5,293$ Equipment Reserve 151 Attachment 1 Page 456 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - 4,231 4,231 18,779 14,548 - - - - 4,231 4,231 18,779 14,548 1,119 1,119 1,149 (30) - - - - - - - - - - - - 542 542 529 13 3,000 3,000 402,469 (399,469) - - - - 4,661 4,661 404,147 (399,486) - - - - - - - - - - - - 254,438 254,438 146,250 108,188 - - - - - - - - 254,438 254,438 146,250 108,188 259,099 259,099 550,397 (291,298) (254,868) (254,868) (531,618) (276,750) - - - - - - - - - - - - (254,868) (254,868) (531,618) (276,750) (1,228,890) (1,228,890) (1,228,890) - - - - - 1,228,890 1,228,890 1,228,890 - 974,022$ 974,022$ 697,272$ (276,750)$ Special Projects Reserve 152 Attachment 1 Page 457 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - 5,468 5,468 - - 1,000 1,000 - - 3,271 3,271 - - - - - - 9,739 9,739 65 65 67 (2) - - - - - - - - - - - - - - - - 3,500 3,500 - 3,500 - - - - 3,565 3,565 67 3,498 - - - - - - - - - - - - - - - - - 137,041 140,698 (3,657) - - - - - 137,041 140,698 (3,657) 3,565 140,606 140,765 (159) (3,565) (140,606) (131,026) 9,580 - (2,624) 2,624 5,248 - - - - - (2,624) 2,624 5,248 (3,565) (143,230) (128,402) 14,828 (168,313) (168,313) (168,313) - - - - - 168,313 168,313 168,313 - 164,748$ 25,083$ 39,911$ 14,828$ Park Development Fees 153 Attachment 1 Page 458 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - - - 225 225 - - - - - - 225 225 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 225 225 - - - - - - - - - - - - - - 225 225 (11,381) (11,381) (11,381) - - - - - 11,381 11,381 11,381 - 11,381$ 11,381$ 11,606$ 225$ Anton Stadium 154 Attachment 1 Page 459 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - - - 239 239 - - - - - - 239 239 - - - - - - - - - - - - - - - - 35,000 35,000 26,557 8,443 - - - - - - - - 35,000 35,000 26,557 8,443 - - - - - - - - - - - - - - - - - - - - - - - - - - - - 35,000 35,000 26,557 8,443 (35,000) (35,000) (26,318) 8,682 35,000 35,000 35,000 - - - - - 35,000 35,000 35,000 - - - 8,682 8,682 (37,454) (37,454) (37,454) - - - - - 37,454 37,454 37,454 - 37,454$ 37,454$ 46,136$ 8,682$ Observatory Park 155 Attachment 1 Page 460 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 11,331 11,331 - - 11,331 11,331 - - 11,331 11,331 - - (11,331) (11,331) - - - - - - - - - - - - - - (11,331) (11,331) - 168,408 168,408 168,408 - - - - - (168,408) (168,408) (168,408) - (168,408)$ (179,739)$ (179,739)$ -$ Playground & Park Amenities 156 Attachment 1 Page 461 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - - - 86 86 - - - - - - 86 86 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 86 86 - - - - - - - - - - - - - - 86 86 (4,362) (4,362) (4,362) - - - - - 4,362 4,362 4,362 - 4,362$ 4,362$ 4,448$ 86$ Swimming Pool 157 Attachment 1 Page 462 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - 760,728 760,728 - (760,728) - - 124 124 - - - - 760,728 760,728 124 (760,604) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 760,728 805,977 30,188 775,789 760,728 805,977 30,188 775,789 760,728 805,977 30,188 775,789 - (45,249) (30,064) 15,185 - - - - - - - - - - - - - (45,249) (30,064) 15,185 26,940 26,940 (20,278) - - - (47,218) - (26,940) (26,940) (26,940) - (26,940)$ (72,189)$ (57,004)$ 15,185$ Riverside Park 158 Attachment 1 Page 463 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - - - 3 3 - - - - - - 3 3 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3 3 - - - - - - - - - - - - - - 3 3 (5) (5) (5) - - - - - 5 5 5 - 5$ 5$ 8$ 3$ Skate Park 159 Attachment 1 Page 464 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - - - 136 136 - - - - - - 136 136 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 136 136 - - - - - - - - - - - - - - 136 136 (6,773) (6,773) (6,773) - - - - - 6,773 6,773 6,773 - 6,773$ 6,773$ 6,909$ 136$ Softball Complex 160 Attachment 1 Page 465 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - 753 753 205 (548) - - - - 753 753 205 (548) 199 199 204 (5) - - - - - - - - - - - - - - - - - - - - - - - - 199 199 204 (5) - - - - - - - - - - - - - 170,202 - 170,202 - - - - - - - - - 170,202 - 170,202 199 170,401 204 170,197 554 (169,648) 1 169,649 - - - - - - - - - - - - 554 (169,648) 1 169,649 505,459 505,459 505,459 - - - - - (505,459) (505,459) (505,459) - (504,905)$ (675,107)$ (505,458)$ 169,649$ Rail Trail 161 Attachment 1 Page 466 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - - - 83 83 - - - - - - 83 83 - - 1,495 (1,495) - - - - - - - - - - - - - - - - - - - - - - - - - - 1,495 (1,495) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,495 (1,495) - - (1,412) (1,412) - - - - - - - - - - - - - - (1,412) (1,412) (2,449,504) (2,449,504) (2,449,504) - - - - - 2,449,504 2,449,504 2,449,504 - 2,449,504$ 2,449,504$ 2,448,092$ (1,412)$ Debt Service Reserve 2022 LRB 162 Attachment 1 Page 467 of 568 City of Ukiah, California Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Non-Major Funds All non-major fund types For the Year Ended June 30, 2024 REVENUES Business license tax Charges for service Grants, contributions, and subventions Use of money and property Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Housing and community development Public works Parks, buildings, and grounds Recreation and culture Economic development and redevelopment Total current Debt service: Interest Principal Total debt service Capital outlay: Public works Parks, buildings, and grounds Recreation and culture Total capital outlay Total expenditures Excess (deficiency) of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning, as previously reported Restatement for correction of an error Fund balances - beginning as restated Fund balance - ending Original Final Actual Variance - Positive (Negative) -$ -$ -$ -$ - - - - - - - - 875 875 2,900 2,025 - - - - 875 875 2,900 2,025 231 231 237 (6) - - - - - - - - - - - - - - - - - - - - - - - - 231 231 237 (6) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 231 231 237 (6) 644 644 2,663 2,019 - - - - - - - - - - - - 644 644 2,663 2,019 (144,608) (144,608) (144,608) - - - - - 144,608 144,608 144,608 - 145,252$ 145,252$ 147,271$ 2,019$ Riparian Corridor Enhancement 163 Attachment 1 Page 468 of 568 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. 164 Attachment 1 Page 469 of 568 Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total Nonmajor Enterprise Funds ASSETS Current assets: Cash and investments 17,930$ 162,450$ 90,622$ 13,976$ 136,357$ 27,636$ 448,971$ Accounts receivable 13,291 336,038 - 9,147 30,246 19,334 408,056 Lease receivable - - 86,426 - - - 86,426 Interest receivable 49 - 56 - 511 58 674 Grants and subventions receivable - - - - 335,383 - 335,383 Total current assets 31,270 498,488 177,104 23,123 502,497 47,028 1,279,510 Noncurrent assets: Advances to other funds - - 502,280 - - - 502,280 Land 183,871 - 965,284 372,750 271,957 - 1,793,862 Construction in progress - 143,820 - - 2,815,254 - 2,959,074 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 33,043 688,617 - 76,339 619,747 - 1,417,746 Less accumulated depreciation (56,946) (90,451) (598,574) (1,404,746) (3,239,965) - (5,390,682) Total noncurrent assets 237,650 741,986 1,648,556 1,338,816 8,420,070 - 12,387,078 Total assets 268,920 1,240,474 1,825,660 1,361,939 8,922,567 47,028 13,666,588 DEFERRED OUTFLOWS OF RESOURCES Pension related - 295,225 1,230 136,787 210,594 - 643,836 Total deferred outflows of resources - 295,225 1,230 136,787 210,594 - 643,836 Total assets and deferred outflows of resources 268,920 1,535,699 1,826,890 1,498,726 9,133,161 47,028 14,310,424 LIABILITIES Current liabilities: Accounts payable 4,092 33,811 92,376 10,861 287,374 27,486 456,000 Accrued payroll liabilities - 17,650 137 6,008 11,026 - 34,821 Due to other funds - 457,000 - 107,632 200,002 - 764,634 Deposits payable - - - 2,162 3,962 - 6,124 Interest payable - - 646 325 11,989 - 12,960 Compensated absences - current - 5,079 117 568 2,969 - 8,733 Pension-related bonds - current - - 2,017 1,015 34,002 - 37,034 Capital project installment obligations - current - - - - 11,417 - 11,417 Total current liabilities 4,092 513,540 95,293 128,571 562,741 27,486 1,331,723 Noncurrent liabilities: Advance from other funds 29,136 1,072,771 930,200 211,178 - 289,121 2,532,406 Compensated absences - 45,707 1,050 5,117 26,718 - 78,592 Net pension liability - 404,232 1,684 187,294 288,352 - 881,562 Capital project installment obligations - - - - 115,503 - 115,503 Pension-related bonds - - 68,762 34,598 1,158,763 - 1,262,123 Total noncurrent liabilities 29,136 1,522,710 1,001,696 438,187 1,589,336 289,121 4,870,186 Total liabilities 33,228 2,036,250 1,096,989 566,758 2,152,077 316,607 6,201,909 DEFERRED INFLOWS OF RESOURCES Lease related - - 86,426 - - - 86,426 Pension related - 16,675 69 7,726 11,895 - 36,365 Total deferred inflows of resources - 16,675 86,495 7,726 11,895 - 122,791 Total liabilities and deferred inflows of resources 33,228 2,052,925 1,183,484 574,484 2,163,972 316,607 6,324,700 NET POSITION Net investment in capital assets 237,650 741,986 1,145,630 1,336,329 8,404,119 - 11,865,714 Unrestricted (1,958) (1,259,212) (502,224) (412,087) (1,434,930) (269,579) (3,879,990) Total net position 235,692$ (517,226)$ 643,406$ 924,242$ 6,969,189$ (269,579)$ 7,985,724$ City of Ukiah, California Combining Statement of Net Position Nonmajor Enterprise Funds For the Year Ended June 30, 2024 165 Attachment 1 Page 470 of 568 Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total Nonmajor Enterprise Funds OPERATING REVENUES Charges for service 68,286$ 1,290,073$ -$ 27,417$ 17,869$ 191,340$ 1,594,985$ Facility rental - - 40,000 344,453 436,322 - 820,775 Fuel sales - - - - 1,272,401 - 1,272,401 Miscellaneous - - - - 1,874 - 1,874 Fines penalties and forfeitures 45,185 - - - - - 45,185 Total operating revenues 113,471 1,290,073 40,000 371,870 1,728,466 191,340 3,735,220 OPERATING EXPENSES General and administrative 107,404 225,436 31,903 104,039 237,683 25,103 731,568 Maintenance and operations 16,379 1,577,164 188,442 401,520 694,183 131,618 3,009,306 Fuel - - - - 733,469 - 733,469 Depreciation 1,197 36,209 5,818 51,007 210,490 - 304,721 Total operating expenses 124,980 1,838,809 226,163 556,566 1,875,825 156,721 4,779,064 Operating income (loss)(11,509) (548,736) (186,163) (184,696) (147,359) 34,619 (1,043,844) NONOPERATING REVENUES (EXPENSES) Property tax 17,515 - - - - - 17,515 Grants, contributions, and subventions - - - 69 - - 69 Interest, rent, and concessions 716 97 109,456 - 5,584 329 116,182 Interest and fiscal charges - (19,263) (2,699) (1,358) (48,595) - (71,915) Total nonoperating revenues (expenses)18,231 (19,166) 106,757 (1,289) (43,011) 329 61,851 Income (loss) before contributions and transfers 6,722 (567,902) (79,406) (185,985) (190,370) 34,948 (981,993) Capital grants, contributions, and subventions - 62,550 - - 2,260,687 - 2,323,237 Transfers in - 250,000 - - - - 250,000 Change in net position 6,722 (255,352) (79,406) (185,985) 2,070,317 34,948 1,591,244 Net position - beginning, as previously reported 228,970 (259,553) 722,812 1,110,227 4,898,872 (304,527) 6,396,801 Restatement for correction of an error - (2,321) - - - - (2,321) Net position - beginning as restated 228,970 (261,874) 722,812 1,110,227 4,898,872 (304,527) 6,394,480 Total net position - ending 235,692$ (517,226)$ 643,406$ 924,242$ 6,969,189$ (269,579)$ 7,985,724$ City of Ukiah, California Combining Statement of Revenues, Expenses, and Changes in Net Position Enterprise funds For the Year Ended June 30, 2024 166 Attachment 1 Page 471 of 568 Parking District Ambulance Services Golf Conference Center Airport Street Lighting Total CASH FLOWS FROM OPERATING ACTIVITIES Cash receipts from customers 111,058$ 1,424,649$ 40,000$ 368,647$ 1,724,829$ 191,275$ 3,860,458$ Payments to employees - (717,387) (6,486) (245,223) (415,517) - (1,384,613) Payments to suppliers (18,198) (706,083) (190,216) (110,947) (740,519) (139,088) (1,905,051) Payments for interfund services used (107,404) (225,436) (31,903) (104,039) (238,597) (25,103) (732,482) Net cash provided (used) by operating activities (14,544) (224,257) (188,605) (91,562) 330,196 27,084 (161,688) CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Principal paid on lease revenue bonds - - (1,965) (989) (33,107) - (36,061) Cash received (paid) to other funds - 707,000 163,943 107,632 - - 978,575 Property taxes received 17,515 - - - - - 17,515 Interest paid - (19,263) (2,699) (1,358) (45,475) - (68,795) Grants and contributions - 62,554 - 69 - - 62,623 Net cash provided (used) by noncapital financing activities 17,515 750,291 159,279 105,354 (78,582) - 953,857 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital grants and contributions - - - - 1,985,823 - 1,985,823 Interest paid - - (8) (4) (3,361) - (3,373) Principal paid on capital and related debt - - - - (11,157) - (11,157) Acquisition and construction of capital assets - (363,678) - - (2,213,716) - (2,577,394) Net cash provided (used) by capital and related financing activities - (363,678) (8) (4) (242,411) - (606,101) CASH FLOWS FROM INVESTING ACTIVITIES Interest received 712 94 19,460 - 5,642 333 26,241 Net cash provided (used) by investing activities 712 94 19,460 - 5,642 333 26,241 Net increase (decrease) in cash and cash equivalents 3,683 162,450 (9,874) 13,788 14,845 27,417 212,309 Balances - beginning of year 14,247 - 100,496 188 121,512 219 236,662 Balances - end of the year 17,930$ 162,450$ 90,622$ 13,976$ 136,357$ 27,636$ 448,971$ Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating Income (11,509)$ (548,736)$ (186,163)$ (184,696)$ (147,359)$ 34,619$ (1,043,844)$ Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Depreciation 1,197 36,209 5,818 51,007 210,490 - 304,721 Changes in assets and liabilities: Decrease (increase) in accounts receivable (2,413) 134,576 36,284 (3,223) (3,637) (65) 161,522 Decrease (increase) in deferred outflows - - (21,664) (29,806) 125,404 - 73,934 Increase (decrease) in accounts payable (1,819) (3,331) (5,216) (1,175) 212,372 (7,470) 193,361 Increase (decrease) in accrued salaries and benefits - 129,600 41 1,917 4,330 - 135,888 Increase (decrease) in compensated absences - 27,425 (1,567) 163 7,651 - 33,672 Increase (decrease) in deferrred inflows - - (1,299) (1,511) (17,115) - (19,925) Increase (decrease) in net pension liability/(asset)- - (14,839) 75,762 (61,940) - (1,017) Net cash provided (used) by operating activities (14,544)$ (224,257)$ (188,605)$ (91,562)$ 330,196$ 27,084$ (161,688)$ City of Ukiah, California Statement of Cash Flows Enterprise funds For the Year Ended June 30, 2024 167 Attachment 1 Page 472 of 568 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. 168 Attachment 1 Page 473 of 568 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 275,797$ 993,800$ 51,934$ 24,118$ 59,669$ 128,714$ 65,354$ 9,334$ 377,228$ 1,985,948$ Restricted cash and investments - - - - - - - 16,482,792 - 16,482,792 Accounts receivable 32,257 18,881 - 90,808 315 120 - 103,707 18,852 264,940 Interest receivable - 2,560 114 - - - - 1,399 - 4,073 Grants and subventions receivable 7,882 - - - - - - - 270,439 278,321 Prepaids 68,090 - - - - - - - 127,375 195,465 Due from other funds 240,535 - - - - - - - - 240,535 Total current assets 624,561 1,015,241 52,048 114,926 59,984 128,834 65,354 16,597,232 793,894 19,452,074 Noncurrent assets: Land - - - - - - - 762,562 - 762,562 Construction in progress - - - - - - - 328,841 94,627 423,468 Buildings and improvements - - - 327,113 - - - 1,233,544 - 1,560,657 Machinery equipment and vehicles - - - 203,051 4,769 130,369 242,007 390,476 694,175 1,664,847 Less accumulated depreciation - - - (367,042) (4,769) (130,369) (236,930) (70,632) (446,766) (1,256,508) Total noncurrent assets - - - 163,122 - - 5,077 2,644,791 342,036 3,155,026 Total assets 624,561 1,015,241 52,048 278,048 59,984 128,834 70,431 19,242,023 1,135,930 22,607,100 LIABILITIES Current liabilities: Accounts payable 72,115 14,107 11,233 3,008 3,966 27,672 3,268 77,768 83,656 296,793 Accrued payroll liabilities 74,139 - - 7,698 6,626 23,255 29,879 11,969 22,255 175,821 Due to other funds - - - 30,535 - - - - - 30,535 Interest payable - - - - - - - 149,474 - 149,474 Compensated absences - current 27,395 - - 3,822 2,847 5,304 5,819 1,533 4,891 51,611 Capital project bonds - current - - - - - - - 443,047 - 443,047 Total current liabilities 173,649 14,107 11,233 45,063 13,439 56,231 38,966 683,791 110,802 1,147,281 Noncurrent liabilities: Advance from other funds - - - - - - - 270,000 - 270,000 Compensated absences 246,559 - - 34,394 25,627 47,741 52,373 13,802 44,020 464,516 Capital project bonds - - - - - - - 17,388,677 - 17,388,677 Total noncurrent liabilities 246,559 - - 34,394 25,627 47,741 52,373 17,672,479 44,020 18,123,193 Total liabilities 420,208 14,107 11,233 79,457 39,066 103,972 91,339 18,356,270 154,822 19,270,474 NET POSITION Net investment in capital assets - - - 163,122 - - 5,077 1,974,502 278,951 2,421,652 Unrestricted 204,353 1,001,134 40,815 35,469 20,918 24,862 (25,985) (1,088,749) 702,157 914,974 Total net position 204,353$ 1,001,134$ 40,815$ 198,591$ 20,918$ 24,862$ (20,908)$ 885,753$ 981,108$ 3,336,626$ City of Ukiah, California Combining Statement of Net Position Nonmajor Internal Service Funds For the Year Ended June 30, 2024 169 Attachment 1 Page 474 of 568 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 6,154,364$ 1,558,942$ 2,510,259$ 789,590$ 562,504$ 1,803,194$ 1,643,788$ 2,167,598$ 2,556,191$ 19,746,430$ Miscellaneous - 176,374 - - 2,915 - - - - 179,289 Total operating revenues 6,154,364 1,735,316 2,510,259 789,590 565,419 1,803,194 1,643,788 2,167,598 2,556,191 19,925,719 OPERATING EXPENSES General and administrative 1,161,487 31,776 174,282 141,749 137,483 335,256 263,794 231,706 261,117 2,738,650 Maintenance and operations 4,768,694 1,141,608 2,323,847 606,101 376,345 1,565,041 1,414,102 909,140 1,947,245 15,052,123 Depreciation - - - 29,743 - - 2,901 31,498 66,713 130,855 Total operating expenses 5,930,181 1,173,384 2,498,129 777,593 513,828 1,900,297 1,680,797 1,172,344 2,275,075 17,921,628 Operating income (loss)224,183 561,932 12,130 11,997 51,591 (97,103) (37,009) 995,254 281,116 2,004,091 NONOPERATING REVENUES (EXPENSES) Grants, contributions, and subventions 17,873 - - - 823 5,127 185 - 1,332 25,340 Interest, rent, and concessions 3,266 15,063 1,461 129 27 1,338 363 10,185 1,124 32,956 Interest and fiscal charges (156,308) - - (17,694) (17,865) (40,270) (53,063) (610,200) (49,998) (945,398) Total nonoperating revenues (expenses)(135,169) 15,063 1,461 (17,565) (17,015) (33,805) (52,515) (600,015) (47,542) (887,102) Income (loss) before contributions and transfers 89,014 576,995 13,591 (5,568) 34,576 (130,908) (89,524) 395,239 233,574 1,116,989 Capital grants, contributions, and subventions 7,882 - - - - - - 420,494 270,439 698,815 Transfers out (21,899) - - (2,479) (2,503) (5,642) (7,434) (3,174) (7,005) (50,136) Change in net position 74,997 576,995 13,591 (8,047) 32,073 (136,550) (96,958) 812,559 497,008 1,765,668 Net position - beginning, as previously reported 141,275 424,139 27,224 206,638 (11,155) 163,231 76,050 73,194 614,811 1,715,407 Restatement for correction of an error (11,919) - - - - (1,819) - - (130,711) (144,449) Net position - beginning as restated 129,356 424,139 27,224 206,638 (11,155) 161,412 76,050 73,194 484,100 1,570,958 Total net position - ending 204,353$ 1,001,134$ 40,815$ 198,591$ 20,918$ 24,862$ (20,908)$ 885,753$ 981,108$ 3,336,626$ City of Ukiah, California Combining Statement of Revenues, Expenses, and Changes in Net Position Internal service funds For the Year Ended June 30, 2024 170 Attachment 1 Page 475 of 568 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 -$ -$ -$ 13,699$ -$ 194,390$ -$ 7,075$ -$ 215,164$ Receipts from interfund services provided 6,025,995 1,558,942 2,510,259 699,228 562,189 1,608,684 1,233,410 2,057,816 2,537,339 18,793,862 Payments to employees (3,296,548) (10,159) - (381,138) (282,090) (1,134,590) (1,296,748) (556,994) (1,065,902) (8,024,169) Payments to suppliers (1,481,810) (1,117,636) (2,388,418) (259,462) (117,225) (358,578) (113,926) (436,163) (1,222,042) (7,495,260) Payments for interfund services used (1,161,487) (31,776) (174,282) (141,749) (137,483) (374,031) (263,794) (232,163) (279,217) (2,795,982) Receipts from other governmental agencies 100,800 - - - - - 411,380 - - 512,180 Other payments (20,000) - - - - - - - - (20,000) Net cash provided (used) by operating activities 166,950 399,371 (52,441) (69,422) 25,391 (64,125) (29,678) 839,571 (29,822) 1,185,795 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Cash received (paid) to other funds (262,434) - - 28,056 (2,503) (5,642) (7,434) (73,174) (7,005) (330,136) Interest paid (156,308) - - (17,694) (17,865) (40,270) (53,063) (22,653) (49,998) (357,851) Grants and contributions 17,874 - - - 823 5,125 185 40,494 (250,739) (186,238) Net cash provided (used) by noncapital financing activities (400,868) - - 10,362 (19,545) (40,787) (60,312) (55,333) (307,742) (874,225) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Proceeds from insurance - - - - - - - 380,000 - 380,000 Capital grants and contributions - - - - - - - - 270,439 270,439 Interest paid - - - - - - - (647,112) - (647,112) Principal paid on capital and related debt - - - - - - - (375,000) - (375,000) Acquisition and construction of capital assets - - - - - - - (580,059) (87,009) (667,068) Net cash provided (used) by capital and related financing activities - - - - - - - (1,222,171) 183,430 (1,038,741) CASH FLOWS FROM INVESTING ACTIVITIES Interest received 3,264 13,302 1,569 131 27 1,630 351 8,785 1,141 30,200 Net cash provided (used) by investing activities 3,264 13,302 1,569 131 27 1,630 351 8,785 1,141 30,200 Net increase (decrease) in cash and cash equivalents (230,654) 412,673 (50,872) (58,929) 5,873 (103,282) (89,639) (429,148) (152,993) (696,971) Balances - beginning of year 506,451 581,127 102,806 83,047 53,796 231,996 154,993 16,921,274 530,221 19,165,711 Balances - end of the year 275,797$ 993,800$ 51,934$ 24,118$ 59,669$ 128,714$ 65,354$ 16,492,126$ 377,228$ 18,468,740$ Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating Income 224,183$ 561,932$ 12,130$ 11,997$ 51,591$ (97,103)$ (37,009)$ 995,254$ 281,116$ 2,004,091$ Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Depreciation - - - 29,743 - - 2,901 31,498 66,713 130,855 Changes in assets and liabilities: Decrease (increase) in accounts receivable (27,569) (7,063) - (76,663) (315) (120) 1,002 (102,707) (18,852) (232,287) Decrease (increase) in prepaids (68,090) - - - - - - - (127,375) (195,465) Increase (decrease) in accounts payable (39,642) (1,853) (64,571) (36,863) (16,676) 17,891 (2,849) (78,368) (261,390) (484,321) Increase (decrease) in accrued salaries and benefits 26,370 (10,159) - 964 (1,507) 7,536 8,670 5,623 6,544 44,041 Increase (decrease) in compensated absences 51,698 - - 1,400 (7,702) 7,671 (2,393) (11,729) 23,422 62,367 Increase (decrease) in claims payable - (143,486) - - - - - - - (143,486) Net cash provided (used) by operating activities 166,950$ 399,371$ (52,441)$ (69,422)$ 25,391$ (64,125)$ (29,678)$ 839,571$ (29,822)$ 1,185,795$ 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) City of Ukiah, California Statement of Cash Flows Internal service funds For the Year Ended June 30, 2024 171 Attachment 1 Page 476 of 568 COMBINING FIDUCIARY 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 expansion fees and other miscellaneous revenues. 172 Attachment 1 Page 477 of 568 Special Deposit Trust Garbage Billing & Collection Russian River Watershed Assoc Ukiah Valley Fire District MSWMA Ukiah Valley Sanitation District Total Custodial funds ASSETS Cash and investments 409,464$ 195,048$ 157,444$ 320,408$ 27,821$ 14,561$ 1,124,746$ Accounts receivable 4,785 391,032 152,430 611,074 145,297 - 1,304,618 Interest receivable - - 274 5,201 - - 5,475 Total Cash 414,249 586,080 310,148 936,683 173,118 14,561 2,434,839 Total assets 414,249 586,080 310,148 936,683 173,118 14,561 2,434,839 LIABILITIES Accounts payable 5,852 62,613 155,090 70,738 59,003 - 353,296 Accrued payroll liabilities - - - 22,976 - - 22,976 Deposits payable 382,759 - 20,009 - - - 402,768 Due to other agencies - 44,572 - - - - 44,572 Intergovernmental payable 25,638 - - - - - 25,638 Due to City of Ukiah - 478,895 - 1,472,394 115,843 - 2,067,132 Total liabilities 414,249 586,080 175,099 1,566,108 174,846 - 2,916,382 NET POSITION Restricted for: Individuals, organizations, and other governments - - 135,049 (629,425) (1,728) 14,561 (481,543) Total net position -$ -$ 135,049$ (629,425)$ (1,728)$ 14,561$ (481,543)$ City of Ukiah, California Custodial funds June 30, 2024 Combining Statement of Fiduciary Net Position 173 Attachment 1 Page 478 of 568 Garbage Billing & Collection Russian River Watershed Assoc Ukiah Valley Fire District MSWMA Ukiah Valley Sanitation District Total Custodial funds ADDITIONS Contributions: Capital grants, contributions, and subventions -$ -$ 1,230$ -$ -$ 1,230$ Taxes and assessments collected for other governments - - 2,221,709 - - 2,221,709 Service charges collected for other governments - - 164,271 - 18,301 182,572 Service charges collected for other agencies 1,731,490 - - 440,193 - 2,171,683 Intergovernmental - - 1,198,146 - - 1,198,146 Interest, rent, and concessions - - 36,549 - - 36,549 Miscellaneous - - 13 6,836 - 6,849 Members - 569,809 - - - 569,809 Total contributions 1,731,490 569,809 3,621,918 447,029 18,301 6,388,547 Investment earnings: Interest, rent, and concessions - 3,888 - 335 2 4,225 Total investment earnings - 3,888 - 335 2 4,225 Total additions 1,731,490 573,697 3,621,918 447,364 18,303 6,392,772 DEDUCTIONS General and administrative - - 2,830 144,000 - 146,830 Maintenance and operations - - 230,927 605,231 - 836,158 Fines penalties and forfeitures - - - 419 - 419 Principal on behalf of beneficiaries - - 101,742 - - 101,742 Interest and fiscal charges on behalf of beneficiaries - - 12,075 6,098 - 18,173 Distributions to other governments - 568,803 - - 28,575 597,378 Payments to other agencies for service charges collected 687,691 - - - - 687,691 Payments to City for services provided 1,043,799 - 3,146,562 - - 4,190,361 Total deductions 1,731,490 568,803 3,494,136 755,748 28,575 6,578,752 Net increase (decrease) in fiduciary net position - 4,894 127,782 (308,384) (10,272) (185,980) Net Position -- beginning of the year - 130,155 (757,207) 306,656 24,833 (295,563) Net Position -- end of the year -$ 135,049$ (629,425)$ (1,728)$ 14,561$ (481,543)$ City of Ukiah, California Custodial funds June 30, 2024 Combining Statement of Changes in Fiduciary Net Position 174 Attachment 1 Page 479 of 568 STATISTICAL SECTION 175 Attachment 1 Page 480 of 568 STATISTICAL SECTION INDEX City of Ukiah, California June 30, 3024 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 ................................................................................................................................................... 178 Changes in Net Position .......................................................................................................................................................... 179 Fund Balances, Governmental Funds .................................................................................................................................... 181 Changes in Fund Balances, Governmental Funds ............................................................................................................. 182 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 ................................................................................................................. 183 Property Tax Rates ................................................................................................................................................................... 184 Electric Utility Rates ................................................................................................................................................................ 185 Wastewater Utility Rates ....................................................................................................................................................... 186 Water Utility Rates .................................................................................................................................................................. 187 Top Ten Electric Usage Customers ...................................................................................................................................... 188 Ratio of Outstanding Debt by Type ...................................................................................................................................... 189 Ratio of General Bonded Outstanding Debt ....................................................................................................................... 190 Computation of Direct and Overlapping Debt .................................................................................................................... 191 Legal Debt Margin Information ............................................................................................................................................. 192 Demographic and Economic Statistics ................................................................................................................................. 193 Principal Employers .................................................................................................................................................................. 194 Full-time and Part-time City Employees by Function ..................................................................................................... 195 176 Attachment 1 Page 481 of 568 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 ...................................................................................................................................... 189 Ratio of General Bonded Outstanding Debt ....................................................................................................................... 190 Computation of Direct and Overlapping Debt .................................................................................................................... 191 Legal Debt Margin Information ............................................................................................................................................. 192 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 ................................................................................................................................. 193 Principal Employers .................................................................................................................................................................. 194 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 ..................................................................................................... 195 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. 177 Attachment 1 Page 482 of 568 For Fiscal Year Ended June 30 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Governmental activities Net investment in capital assets 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 $ 58,080,047 Restricted 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 42,596,682 Unrestricted (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)(40,853,590) Total governmental net position 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 $ 59,823,139 Business-type activities Net investment in capital assets 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 $ 161,367,208 Restricted 2,072,225 2,427,020 - 81,993 123,367 99,829 251,126 320,241 794,192 876,480 Unrestricted 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)(13,306,005) Total business-type net position 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 $ 148,937,683 Primary governmental Net investment in capital assets 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 $ 219,447,255 Restricted 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 43,473,162 Unrestricted 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)(54,159,595) Total primary governmental net position 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 $ 208,760,822 Fiscal Year Source: Audited Financial Statements – Statement of Net Position City of Ukiah Net Position by Component Last Ten Fiscal Years (Accrual basis of accounting) 178 Attachment 1 Page 483 of 568 For Fiscal Year Ended June 30 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Expenses Governmental activities: General government $ 772,771 $ 142,792 141,713$ $ 1,856,104 $ 2,655,969 $ 99,829 $ 838,727 $ 2,824,700 $ 5,701,815 $ 4,690,322 Public safety 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 13,937,325 Housing and community development 348,477 891,644 171,523 1,039,784 2,128,714 2,833,311 1,460,134 2,058,024 1,556,452 1,926,206 Public works 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 3,305,509 Parks and recreation 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 8,075,950 Economic development and redevelopment - - - 273,570 299,397 403,808 290,261 84,274 310,065 207,310 Interest on long-term debt - - - 59,477 176,067 165,210 992,902 1,674,767 1,321,028 3,479,002 Total governmental activities expenses 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 35,621,624 Business-type activities: Airport - - - 1,532,905 1,360,631 1,528,285 1,857,261 1,541,733 1,626,400 1,926,596 Conference Center - - - 369,045 500,305 503,445 (336,910)306,131 523,678 557,924 Electric 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 23,062,949 Golf - - - 223,341 213,949 251,078 144,680 247,149 229,507 228,916 Landfill - - - 667,140 2,114,576 4,165,711 969,800 1,417,733 2,143,903 1,630,530 Parking District - - - 153,620 128,643 171,705 137,930 148,354 117,417 125,590 Street Lighting - - - 395,694 43,349 147,861 186,765 146,475 189,463 157,324 Wastewater 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 9,471,702 Water 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 8,438,575 Disposal site 5,950,554 388,553 565,819 - - - - - Nonmajor activities 2,287,340 2,029,634 2,816,055 - - 11,089 55,894 933,997 1,242,793 1,860,404 Total business-type activities expenses 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 47,460,510 Total primary government expenses $ 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 $ 83,082,134 Program revenues Governmental activities: Charges for services General government $ 288,049 $ 258,262 333,458$ $ 366,171 $ 111,355 $ 234,487 $ 78,607 $ 70,182 $ 115,137 $ 159,080 Public safety 221,156 284,562 362,711 567,592 505,451 301,503 326,986 463,486 592,944 528,147 Housing and community development - - - 454,920 783,575 390,121 573,410 600,754 902,296 849,721 Public works 215,615 339,403 - 28,773 92,923 435,190 542,554 430,712 721,741 609,750 Parks and recreation 756,906 716,575 791,257 782,091 786,161 788,687 1,715,541 2,944,741 3,816,814 4,239,695 Economic development and redevelopment - - - 256,554 259,897 7,289 250,000 250,000 250,000 250,000 Operating grants and contributions 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 5,317,289 Capital grants and contributions 889,024 859,772 1,325,091 618,546 1,574,928 76,898 771,125 2,424,991 1,884,763 1,980,842 Total governmental activities program revenues 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 13,934,524 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 1,728,466 Conference Center - - - 367,504 369,245 274,794 210,000 254,208 348,221 371,870 Electric 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 24,609,220 Golf - - - 133,370 36,669 40,000 38,500 40,000 41,500 40,000 Landfill - - - 630,477 646,611 703,549 716,223 650,086 606,118 632,710 Parking District - - - 134,689 120,121 114,068 100,679 122,811 119,944 113,471 Street Lighting - - - 191,388 188,814 188,873 183,278 189,163 188,215 191,340 Wastewater 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 8,052,968 Water 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 8,131,496 Disposal site 217,999 132,106 362,018 - - Nonmajor activities 2,053,819 1,806,110 1,723,513 - - 14,441 79,891 548,129 976,712 1,290,073 Operating grants and contributions - - 210,298 534,619 819,586 2,830,622 759,696 1,572,005 1,659,916 1,816,385 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 36,912,950 Total business-type activities program revenues 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 83,890,949 Total primary government program revenues $ 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 $ 97,825,473 Net (Expense) Revenue Government activities $ (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) $ (21,687,100) Business-type activities (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)36,430,439 Total primary government net expense $ (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) $ 14,743,339 Fiscal Year City of Ukiah Changes in Net Position Last Ten Fiscal Years (Accrual basis of accounting) 179 Attachment 1 Page 484 of 568 For Fiscal Year Ended June 30 2,015 2,016 2,017 2,018 2,019 2,020 2,021 2,022 2,023 2,024 General Revenues and Other Changes in Net Position Governmental activities: Property tax $ 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 $ 4,028,252 Sales tax 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 13,268,292 Licenses, permits and franchises - - - 1,653,146 1,781,141 1,742,671 1,815,271 1,846,594 2,197,540 2,307,901 Transient occupancy 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 1,261,431 Business license - - - 380,797 303,604 411,997 560,527 533,653 509,805 519,782 Other taxes 2,281,810 1,939,984 2,450,254 249 462 888 1,136 888 781 675 Use of money and property - - - 708,389 850,711 696,930 266,006 (119,912) 227,389 553,104 Vehicle in-lieu taxes - - - - - Interest and investment earnings 501,217 323,373 404,235 - - Other revenue - - - 306,746 181,676 246,319 17,052 280,944 233,241 286,078 Transfers - (473,539) (639,819) (363,796) (410,782) (510,543) (444,963) 633,357 (577,591) (836,695) Total governmental activities 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 21,388,820 Business-type activities: Property tax - - - 16,949 17,121 16,815 16,714 17,057 18,043 17,515 Interest and investment earnings 321,824 672,730 468,003 - - - Use of money and property - - - 247,347 1,166,919 950,715 352,781 (234,775) 287,566 811,963 Other revenue - - - - 11,513 22,223 1,073,603 322,302 Transfers - 473,539 639,819 363,796 410,782 510,543 444,963 (633,357) 577,591 836,695 Total business-type activities 321,824 1,146,269 1,107,822 628,092 1,606,335 1,478,073 836,681 (851,075) 1,956,803 1,988,475 Total primary government 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 23,377,295 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 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 (298,280) Business-type activities (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 38,418,914 Total primary government (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 $ 38,120,634 Fiscal Year Source - Audited Financial Statements - Statement of Activities 180 Attachment 1 Page 485 of 568 For Fiscal Year Ended June 30 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 General Fund Nonspendable $ 645,728 $ 911,343 $ 951,167 $ 1,793,247 $ 5,514,226 $ 6,673,912 $ 4,224,563 $ 4,305,711 $ 4,442,788 $ 4,949,037 Restricted - - - 4,000,000 - - - - 892,248 Committed - - - - - 194,655.0 - - Assigned - 185,443.0 4,371,069 - - - 186,134 266,158 Unassigned 4,878,803 4,116,215 -(1,623,326)3,321,778 2,434,740 6,818,832 8,668,084$ 7,646,712$ 5,676,033$ Total general fund $ 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 $ 11,517,318 All other governmental funds Nonspendable - - - 137,576 - 137,576 137,576 137,576 137,576 137,576 Restricted 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 23,781,929 Committed - - - 12,610,721 685,933 305,466 415,634 803,531 461,610 351,778 Assigned 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 5,520,222 Unassigned (232,412) (442,572) (1,044,381)(1,919,041)(2,801,435)(1,955,567)(1,282,564)(768,655)(1,104,383)(3,206,645) Total other governmental funds 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 26,584,860 Fiscal Year Source: Audited Financial Statements - Balance Sheet-Governmental funds Fund Balances of Governmental Funds Last Ten Fiscal Years (Modified accrual basis of accounting) 181 Attachment 1 Page 486 of 568 Function 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 REVENUES Property tax $ 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 $ 4,028,252 Sales tax 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 13,268,292 Franchise fees - - - 1,653,146 1,781,141 1,742,671 1,815,271 1,846,595 2,197,540 2,307,901 Transient occupancy 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 1,251,277 Business license tax - - - 380,797 303,604 411,997 509,803 533,653 509,805 520,282 Other taxes 2,047,734 1,917,323 391,473 249 462 888 1,136 888 781 675 Charges for service 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 5,635,725 Licenses and permits 186,012 341,642 1,792,595 299,101 211,113 259,533 276,752 262,422 431,455 286,285 Grants contributions and donations - - - 274,995 938,308 3,164,054 1,693,511 - 415,281 7,160,729 Intergovernmental 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 58,692 78,589 73,835 73,639 33,588 29,716 25,933 28,863 36,231 46,877 Facility rental - - - 589,952 607,020 - - - - - Interest, rent, and concessions 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 1,229,715 Miscellaneous 232,651 411,052 187,999 654,186 436,361 388,629 158,956 272,253 140,736 135,491 Total revenues $ 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 $ 35,871,501 EXPENDITURES Current: General government 852,079 542,434 549,540 270,429 168,024 284,410 28,429,045 123,137 76,120 205,281 Public safety 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 17,725,693 Housing and community development 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 2,080,199 Public works 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 1,890,152 Parks, buildings, and grounds - - - - 26 856 1,190,266 1,979,678 1,907,747 2,011,422 Recreation and culture 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 5,936,448 Economic development and redevelopment - 273,570 299,397 403,808 290,261 84,273 339,766 184,737 Debt service: Interest - - - - 142,679 139,753 139,070 1,660,748 1,579,870 1,480,449 Issuance expense - - - 4,019 - 554,846 137,651 - - Principal - - - 40,000 80,070 82,712 85,442 546,618 1,903,171 2,030,143 Capital lease principal - - 16,243 49,967 101,727 104,282 127,291 130,470 133,727 137,067 Capital lease interest - - - 14,055 26,232 23,678 26,949 23,234 19,977 16,636 Capital outlay 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 6,437,209 Total expenditures 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 40,135,436 Excess (deficiency) of revenues over expenditures (306,232) (1,574,640) (759,832) (7,067,119) (2,296,799) 204,371 (21,536,347) 1,961,168 (7,878,382) (4,263,935) 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 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 4,595,531 Transfers out (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)(5,185,395) Total other financing sources (uses)(29,370)(473,539)(717,441)4,775,936 (424,781)(255,674)32,325,392 19,310,316 (943,621)(589,864) 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 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)(4,853,799) Debt service as a percentage of noncapital expenditures 0.00%0.00%0.12%0.56%1.67%1.70%1.87%9.38%10.87%10.50% 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. Fiscal Year Source: Audited Financial Statements - Statement of Revenues, Expenditures and Changes in Fund Balances City of Ukiah Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years (Modified accrual basis of accounting) 182 Attachment 1 Page 487 of 568 Fiscal Year Property Sales & Use Occupancy Franchise Other Total 2005 3,594,440$ 4,085,720$ 423,303$ 475,936$ 304,001$ 8,883,400$ 2006 4,202,837 5,557,289 489,659 530,011 399,137 11,178,933 2007 5,105,884 6,894,257 604,080 530,373 397,963 13,532,557 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 13,503,145 2017 2,703,312 4.8,489,734 1,302,336 1,551,794 473,976 14,521,152 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 2024 4,028,252 13,268,292 1,251,277 2,307,901 520,457 21,376,179 Change 2023-2024 9.1%-3.3%-13.5%5.0%1.9%-0.9% 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 City of Ukiah Tax Revenues by Source, Governmental Funds Last Ten Fiscal Years 183 Attachment 1 Page 488 of 568 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. 184 Attachment 1 Page 489 of 568 City of Ukiah Electric Utility Rates Last 10 Fiscal Years 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Residential, single phase Per meter per month, per KWH 0.12040$ 0.12040$ 0.12040$ 0.12790$ 0.13180$ 0.13580$ 0.13580$ 0.14797$ 0.16009$ 0.19633$ 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$ 0.01108$ General service: Base charge: Single phase 8.40$ 8.40$ 8.92$ 9.19$ 9.47$ 9.76$ 9.76$ 15.50$ 17.21$ 21.11$ Polyphase 9.80$ 9.80$ 9.99$ 10.29$ 10.60$ 10.92$ 10.92$ 16.50$ 18.32$ 22.47$ X-ray machine 21.00$ 21.00$ 22.28$ 22.95$ 23.64$ 24.35$ 24.35$ N/A N/A N/A Minimum charge: second meter 8.40$ 8.40$ 8.92$ 9.19$ 9.47$ 9.76$ 9.76$ 15.50000 17.21000 21.11000 Energy use charge, per meter, per month, per KWH Summer 0.16568$ 0.16568$ 0.17578$ 0.18106$ 0.18650$ 0.19210$ 0.19210$ 0.20010$ 0.21911$ 0.26872$ Winter 0.12294$ 0.12294$ 0.13043$ 0.13435$ 0.13839$ 0.14255$ 0.14255$ 0.16090$ 0.17619$ 0.21608$ Power Cost Surcharge -$ -$ -$ -$ -$ -$ -$ -$ 0.01457$ 0.01108$ General Service with Demand: Base rate, per meter, per month 70.60$ 70.60$ 74.91$ 77.16$ 79.48$ 81.87$ 81.87$ 114.62$ 137.54$ 168.68$ Demand charge per KWH Summer 0.10966$ 0.10966$ 0.11634$ 0.11984$ 0.12344$ 0.12715$ 0.12715$ 0.13834$ 0.15037$ 0.18441$ Winter 0.08829$ 0.08829$ 0.09367$ 0.09367$ 0.09939$ 0.10238$ 0.10238$ 0.11139$ 0.12108$ 0.14849$ General large Industrial Service: Base charge, per meter, per month 70.60$ 70.60$ 74.91$ 77.16$ 79.48$ 81.87$ 81.87$ 143.27$ 179.09$ 219.64$ Demand charge per kwh of maximum demand: Winter 4.05$ 4.05$ 4.31$ 4.44$ 4.58$ 4.72$ 4.72$ 5.29$ 5.92$ 7.26$ Summer 6.45$ 6.45$ 6.85$ 7.06$ 7.28$ 7.50$ 7.50$ 8.10$ 8.83$ 10.83$ Source: Utility Billing Department Rate Schedules Fiscal Year 185 Attachment 1 Page 490 of 568 City of Ukiah Wastewater Utility Rates Last 10 Fiscal Years Wastewater System Rates- City 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Residential Fixed Minimum Charge- Per Dwelling Unit 62.44$ 62.44$ 62.44$ 62.44$ 62.44$ 62.44$ 49.35$ 50.34$ 51.35$ 51.86$ Consumption Rate ($/hcf (1))2.45$ 2.45$ 2.45$ 2.45$ 2.45$ 2.45$ 3.57$ 3.64$ 3.71$ 3.75$ Commercial Commercial Low Strength ($/hcf)9.79$ 9.79$ 9.79$ 9.79$ 9.79$ 9.79$ 3.57$ 3.64$ 3.71$ 3.75$ Commercial Moderate Strength ($/hcf)10.47$ 10.47$ 10.47$ 10.47$ 10.47$ 10.47$ 3.89$ 3.97$ 4.05$ 4.09$ Commercial Medium Strength ($/hcf)18.52$ 18.52$ 18.52$ 18.52$ 18.52$ 18.52$ 7.77$ 7.92$ 8.08$ 8.16$ Commercial High Strength ($/hcf)23.85$ 23.85$ 23.85$ 23.85$ 23.85$ 23.85$ 10.32$ 10.53$ 10.74$ 10.85$ (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$ N/A N/A N/A N/A Consumption Rate ($/hcf (1))6.60$ 6.60$ 6.60$ 6.60$ 6.60$ 6.60$ N/A N/A N/A N/A Commercial Commercial Low Strength ($/hcf)9.69$ 9.69$ 9.69$ 9.69$ 9.69$ 9.69$ N/A N/A N/A N/A Commercial Moderate Strength ($/hcf)10.36$ 10.36$ 10.36$ 10.36$ 10.36$ 10.36$ N/A N/A N/A N/A Commercial Medium Strength ($/hcf)18.32$ 18.32$ 18.32$ 18.32$ 18.32$ 18.32$ N/A N/A N/A N/A Commercial High Strength ($/hcf)23.60$ 23.60$ 23.60$ 23.60$ 23.60$ 23.60$ N/A 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 186 Attachment 1 Page 491 of 568 City of Ukiah Water Utility Rates Last 10 Fiscal Years Water System Rates 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Consumption Rate ($/unit (1)) Single Family Residential 2.73$ 2.86$ 2.95$ 3.04$ 3.13$ 3.22$ 3.26$ 3.48$ 3.72$ 3.98$ All Other Customers 2.73$ 2.86$ 2.95$ 3.04$ 3.13$ 3.22$ 3.26$ 3.48$ 3.72$ 3.98$ Minimum base charge by Meter Size/ Class: 3/4" Meter 32.25$ 33.63$ 34.64$ 35.68$ 36.75$ 37.85$ 39.88$ 42.67$ 45.66$ 48.86$ 1" Meter 54.81$ 54.00$ 55.62$ 57.29$ 59.01$ 60.78$ 63.87$ 68.34$ 73.12$ 78.24$ 1 1/2" Meter 106.40$ 104.47$ 107.60$ 110.83$ 114.15$ 117.57$ 123.31$ 131.94$ 141.18$ 151.06$ 2" Meter 170.88$ 165.27$ 170.23$ 175.34$ 180.60$ 186.02$ 194.92$ 208.56$ 223.16$ 238.78$ 3" Meter 322.41$ 307.24$ 316.46$ 325.95$ 335.73$ 345.80$ 362.14$ 387.49$ 414.61$ 443.63$ 4" Meter 538.45$ 510.02$ 525.32$ 541.08$ 557.31$ 574.03$ 600.97$ 643.04$ 688.05$ 736.21$ 6" Meter 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$ 1,467.00$ Fire Service 2" & under 34.18$ 36.07$ 37.15$ 38.26$ 39.41$ 40.59$ 40.59$ 40.59$ 40.59$ 40.59$ Fire Service 3"64.48$ 64.84$ 66.79$ 68.79$ 70.85$ 72.98$ 72.98$ 72.98$ 72.98$ 72.98$ Fire Service 4"107.69$ 105.93$ 109.11$ 112.38$ 115.75$ 119.22$ 119.22$ 119.22$ 119.22$ 119.22$ Fire Service 6" 214.72$ 208.56$ 214.82$ 221.26$ 227.90$ 234.74$ 234.74$ 234.74$ 234.74$ 234.74$ Fire Service 8" 214.72$ 331.77$ 341.72$ 351.97$ 362.53$ 373.41$ 373.41$ 373.41$ 373.41$ 373.41$ (1) Each unit equals 748 gallons. Source: Utility Billing Department Rate Schedules Fiscal Year 187 Attachment 1 Page 492 of 568 City of Ukiah Top Ten Electric Usage Customers Current Year in alphabetical order Rate Payers Electric Charges City of Ukiah 1,218,053$ 5.85% Costco 613,332 2.94% County of Medocino 980,007 4.71% Maverick Enterprises 372,391 1.79% Safeway Stores 423,483 2.03% Save Mart Supermarkets (Lucky's)389,229 1.87% Save Mart Supermarkets (Food Maxx)337,256 1.62% Ukiah Unified School District 918,131 4.41% Ukiah Valley Medical Center 1,055,375 5.07% Wal-Mart 220,214 1.06% 6,527,471$ 31% Source: Utility Billing Module 2024 188 Attachment 1 Page 493 of 568 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 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% 2024 16,108 59,050 951,177,400$ 2,834,752$ 4,279,215$ 62,108,970$ 9,818,409$ 27,553,676$ -$ 16,775,733$ 26,103,182$ 21,936,738$ 171,410,675$ 10,641$ 18.02% 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 City of Ukiah Ratio of Outstanding Debt by Type Per Capita & Per Capita Income Data Last 10 Fiscal Years Governmental Type Activities Business Type Activities 189 Attachment 1 Page 494 of 568 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 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% 2024 16,108 59,050$ 1,808,124,549$ 2,834,752$ 4,279,215$ 62,108,970$ 69,222,937$ 4,297$ 3.83% 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 City of Ukiah Ratio of General Outstanding Debt Last 10 Fiscal Years General Debt Outstanding 190 Attachment 1 Page 495 of 568 Estimated Estimated Share of Percentage Direct and Debt Applicable Overlapping Jurisdiction Outstanding to City (1)Debt 2023-24 Assessed Valuation (City of Ukiah):1,808,124,549$ 2023-24 Assessed Valuation (Successor Agency to the Ukiah RDA):1,092,750,658 2023-24 Incremental Assessed Valuation (Successor Agency to the Ukiah RDA):836,543,661 OVERLAPPING TAX AND ASSESSMENT DEBT:% Applicable(1)Debt 6/30/2024 City of Ukiah 100.00%-$ Ukiah Unified School District 34.27%26,346,143.73 Mendocino-Lake Community College District 13.37%10,823,152.82 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 37,169,296.55$ OVERLAPPING GENERAL FUND DEBT: City of Ukiah - Capital Lease Obligations 100.00%4,280,182.00$ City of Ukiah - Lease Revenue Bonds, Series 2020A 100.00%2,403,460.00 City of Ukiah - Taxable Lease Revenue Bonds, Series 2020B 100.00%30,333,090.00 City of Ukiah - Lease Revenue Bonds, Series 2022 100.00%29,372,420.00 Mendocino County General Fund Obligations 12.84%2,465,824.72 Mendocino County Pension Obligation Bonds 12.84%2,756,639.25 TOTAL OVERLAPPING GENERAL FUND DEBT 71,611,615.97$ OVERLAPPING TAX INCREMENT DEBT(SUCCESSOR AGENCY)100.00%2,834,752.00$ Total Direct Debt $ 66,389,151.00 Total Overlapping Debt 45,226,512.52 Total Combined Debt $ 111,615,663.52 (2) Ratios to 2023-24 Assessed Valuation: Total Direct Debt 3.67% Total Overlapping Tax and Assessment Debt 2.06% Total Overlapping Debt 2.50% Total Combined Debt 6.17% Ratios to 2023-24 Redevelopment Successor Agency Incremental Assessed Valuation: Total Overlapping Tax Increment Debt 0.34% City of Ukiah Computation of Direct and Overlapping Debt June 30, 2024 (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. 191 Attachment 1 Page 496 of 568 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 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% 2024 1,808,124,549$ 15.00%271,218,682 - 0.00% Legal Debt Limit Margin Calculation for 2023-2024 Assessed value 1,808,124,549$ Debt limit is 15% of assessed value 271,218,682$ Less: Debt applicable to limitation -$ Total bonded debt -$ Legal debt margin 271,218,682$ 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 City of Ukiah Legal Debt Margin Information Last 10 Fiscal Years 192 Attachment 1 Page 497 of 568 Countywide Estimated Fiscal Estimated Per Capita City Ukiah Assessed Unemployment Year Population Income Income Valuation Rate 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% 2024 16,108 59,050$ 951,177,400$ 1,719,184,377$ 5.10% 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 City of Ukiah Demographic & Economic Statistics Last 10 Fiscal Years 193 Attachment 1 Page 498 of 568 City of Ukiah Principal Employers 2024 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 Constellation Brands Inc.Wineries 100-249 County of Mendocino Government Offices-County 1000-1250 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 194 Attachment 1 Page 499 of 568 City of Ukiah Full-Time Equivalent City Government Employees by Function Last 10 Years Function 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 General Government(1)24.0 21.5 27.5 32.9 36.5 37.6 40.2 42.9 46.0 48.3 Police(2)48.0 49.0 49.0 52.7 53.0 46.8 49.8 50.8 50.0 50.0 Fire 11.0 11.0 11.0 13.2 20.5 19.8 29.8 28.8 28.8 51.8 Planning & Building 6.0 6.0 6.0 5.4 5.8 5.2 7.7 9.8 10.6 9.8 Public Works, Water, Sewer 39.0 41.5 42.5 44.2 43.5 41.3 43.1 47.4 47.7 44.3 & Wastewater Treatment Electric 17.0 17.0 18.0 21.6 21.3 18.8 22.0 20.7 19.6 20.1 Airport 2.0 2.0 2.0 4.2 4.2 4.3 4.2 4.3 4.3 4.3 Parks & Recreation 17.0 20.0 19.0 33.5 35.5 31.4 34.3 59.9 94.5 94.8 Total:(3)164.0 168.0 175.0 207.7 220.3 205.2 231.1 264.6 301.5 323.4 (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 30 195 Attachment 1 Page 500 of 568 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, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated January 30, 2025. 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 196 Attachment 1 Page 501 of 568 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. January 30, 2025 197 Attachment 1 Page 502 of 568 INDEPENDENT ACCOUNTANT’S REPORT ON AGREED-UPON PROCEDURES APPLIED TO APPROPRIATIONS LIMIT WORKSHEETS City Council City of Ukiah Ukiah, California We have performed the procedures enumerated below to the accompanying Appropriations Limit worksheet of the City of Ukiah, for the year ended June 30, 2024. 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. This report may not be suitable for any other purpose. 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. 198 Attachment 1 Page 503 of 568 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. We are required to be independent of the City and to meet our ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement. This report is intended solely for the Information and 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. January 30, 2025 199 Attachment 1 Page 504 of 568 3 CITY OF UKIAH APPROPRIATIONS LIMIT COMPUTATION 2023 – 2024 2023 - 2024 Change in Per Capita Personal Income 4.44% Population Change County Population Growth -0.53% A. Change in Per Capita Personal Income Converted to a Ratio 1.0444 B. Population Growth Converted to a Ratio 0.9947 Calculation of Growth Factor (A x B)1.0388647 2022 - 2023 Appropriations Limit 51,268,540$ 2023 - 2024 Appropriations Limit (51,268,540 x 1.0388647)53,261,075$ 200 Attachment 1 Page 505 of 568 1 Attachment 2 Page 506 of 568 THE ACCOUNTING TEAM 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.Jessie Brunell | Controller 6.Diana Ramos | Associate Accountant 2 Attachment 2 Page 507 of 568 Annual Comprehensive Financial Report 3 Attachment 2 Page 508 of 568 •Among other considerations, a budget expresses intent, financial statements report on what actually happened •Management’s communication to Council and community on the financial activities and condition of the City for the period (fiscal year) •One-year period ended June 30, 2024 •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 generally accepted accounting principles (GAAP), promulgated by the Governmental Accounting Standards Board (GASB) 4 Attachment 2 Page 509 of 568 •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 26 of pdf, Independent Auditor’s Report •Pg 220 of pdf, Report on Internal Control •Pg 222 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 510 of 568 ACFR HOW TO READ IT Three main sections: 1.Introductory 2.Financial 3.Statistical Sections of note: 1.Letter of transmittal, pg 8 of pdf 2.GFOA Award, Excellence in Financial Reporting, pg 22 of pdf 3.Audit report, pg 26 of pdf 4.MD&A (Management Discussion and Analysis), pg 29 of pdf 5.General fund statements, pg 56 of pdf 6.Major enterprise fund statements (utilities), pg 61 of pdf 6 Attachment 2 Page 511 of 568 •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” (clean) opinion •i.e. statements are presented fairly (in all material respects) without exception •No findings 7 Attachment 2 Page 512 of 568 8 Attachment 2 Page 513 of 568 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, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated January 30, 2025. 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 3 Page 514 of 568 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. January 30, 2025 Attachment 3 Page 515 of 568 January 30, 2025 City Council City of Ukiah Ukiah, CA We have audited the financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Ukiah for the year ended June 30, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated June 24, 2024. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year, except for the implementation of GASB Statement No. 100, Accounting Changes and Error Corrections. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: Management’s estimate of the fair value of investments is based on information provided by financial institutions. We evaluated the key factors and assumptions used to develop the fair value of investments in determining that it is reasonable in relation to the financial statements as a whole. 1 Attachment 4 Page 516 of 568 Management’s estimate of capital assets depreciation is based on historical estimates of each capitalized item’s useful life. We evaluated key factors and assumptions used to develop the estimated useful lives in determining that they are reasonable in relation to the financial statements as a whole. Management’s estimate of the net pension liability is based on actuarial information provided by the California Public Employee Retirement System’s (CalPERS) actuarial office. We evaluated the key factors and assumptions to develop the net pension liability in determining that it is reasonable in relation to the financial statements as a whole. Management’s estimate of the post closure landfill liability is based on engineering studies of the costs of the future maintenance and mitigation costs of the closure of the landfill. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were: The disclosure of the fair value of investments in Note 3 to the financial statements represents amounts susceptible to market fluctuation. The disclosure of accumulated depreciation in Note 6 to the financial statements is based on estimated useful lives which could differ from actual useful lives of each capitalized item. The disclosure of the net pension liability in Note 11 to the financial statements is based on the City’s proportionate share of the total pension liability of the pool and includes assumptions for discount rates, which could differ from actual discount rates. Note 11 discloses the differences in the net pension liability assuming different discount rates. The disclosure of the landfill post closure liability in Note 8 is based on an estimate of 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, 2024. Actual costs could differ from these estimated amounts. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. The following material misstatements detected as a result of audit procedures were corrected by management: 1) Adjustments were made to receivables and revenue accounts. 2 Attachment 4 Page 517 of 568 Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated January 30, 2025. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to management’s discussion and analysis and the schedules listed as required supplementary information in the table of contents, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the supplementary information as listed in the table of contents, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. 3 Attachment 4 Page 518 of 568 We were not engaged to report on the introductory sections, which accompanies the financial statements but is not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Restrictions on Use This information is intended solely for the use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties. Very truly yours, 4 Attachment 4 Page 519 of 568 Page 1 of 1 Agenda Item No: 13.d. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-205 AGENDA SUMMARY REPORT SUBJECT: Second Quarter Financial Report and Mid-Year Budget Review DEPARTMENT: Finance PREPARED BY: Dan Buffalo, Finance Director PRESENTER: Dan Buffalo, Finance Director ATTACHMENTS: 1. Mid-Year Report Presentation Summary: The City Council will receive a presentation on the Second Quarter (December 31, 2024) 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, 2024. 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/iLCgZEFso 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 REVENUE: No GRANT: No PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A COORDINATED WITH: N/A STRATEGIC PLAN (SP): N/A CLIMATE INITIATIVES (CI): N/A GENERAL PLAN ELEMENTS (GP): N/A Page 520 of 568 MID-YEAR BUDGET REVIEW MARCH 5, 2025 Daniel Buffalo | Finance Director Page 521 of 568 AGENDA 2 Mid-Year Review Cost Allocation Plan Budget Development Process Review Page 522 of 568 MID-YEAR REVIEW 3 Page 523 of 568 QUICK VOCAB REVIEW •REVENUE - INFLOWS OF FINANCIAL RESOURCES RECEIVED BY THE AGENCY TO SUPPORT ITS OPERATIONS, PROGRAMS, AND CAPITAL PROJECTS •EXPENDITURE - OUTFLOWS OF FINANCIAL RESOURCES USED TO PAY FOR SERVICES, PERSONNEL, CAPITAL PROJECTS, AND OPERATIONAL COSTS •TRANSFERS (INTERFUND) – NEITHER REVENUE OR EXPENDITURE, BUT SUBSIDY FROM ONE FUND TO ANOTHER •APPROPRIATION – A BUDGETED AMOUNT •FUND BALANCE – NET FINANCIAL POSITION OF A GOVERNMENTAL FUND •NET POSITION – OVERALL FINANCIAL POSITION OF A GOVERNMENTAL ENTITY AND USED IN BUSINESS-TYPE FUNDS •ENTERPRISE FUNDS •INTERNAL SERVICE FUNDS •WORKING CAPITAL – (CURRENT ASSETS – CURRENT LIABILITIES) •WHAT’S AVAILABLE TO MEET CURRENT OPERATIONAL AND CAPITAL NEEDS 4 Page 524 of 568 BALANCE SHEET 5 Assets (current): $92.9 mil Unrestricted cash: $36.6 mil Restricted cash: 20.5 mil Includes internal balances (borrowings) Liabilities (current): $20.7 mil Excludes internal balances and deferred revenue Fund balance (working capital): $72.2 mil General fund: •38.9% of expenditures to close ’24 Utility funds: •Electric, rebuilding reserves •Water, rebuilding through rate adjustments and grant reimbursements •Sewer, diminishing Page 525 of 568 CITY-WIDE ACTIVITIES 6 Page 526 of 568 SERVICE COSTS BIG PICTURE 7 Page 527 of 568 SERVICE COSTS BIG PICTURE W/O CAPITAL 8 Page 528 of 568 SERVICE COSTS BY DEPARTMENT 9 Page 529 of 568 SERVICE COSTS BY FUND 10 Page 530 of 568 SERVICE COSTS BY CHARACTER DIRECT COSTS ONLY 11 Page 531 of 568 REVENUES CITY-WIDE 12 Page 532 of 568 PROPERTY TAX WHERE IT GOES...1% AD VALOREM SECURED PROPERTY TAX 13 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 533 of 568 EXAMPLE PURCHASE HOME IN UKIAH •ASSUMPTIONS •$650K PURCHASE PRICE •TOTAL ANNUAL AD VALOREM PROPERTY TAX: $6,500 14 Property Tax Distribution, City of Ukiah Jurisdiction City County Schools Special Districts and Other Total Share Ukiah Unified $ - $ - $ 2,240.89 $ - $ 2,240.89 34.475% County Office of Ed - - 269.72 - 269.72 4.150% Mendocino Community College District - - 420.26 - 420.26 6.466% ERAF - - 1,025.57 - 1,025.57 15.778% County General fund - 1,568.15 - - 1,568.15 24.125% Library - 86.24 - - 86.24 1.327% City of Ukiah 610.01 - - - 610.01 9.385% Special districts and other - - - 279.16 279.16 4.295% Total distribution (% rate) $ 610.01 $ 1,654.39 $ 3,956.44 $ 279.16 $ 6,500.00 100.000% Page 534 of 568 SALES TAX •WHERE IT GOES... •SALES TAX TOTAL RATE IN UKIAH: 8.875% 15 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 Page 535 of 568 EXAMPLE SPEND $350 AT COSTCO •ASSUMPTIONS •ALL TAXABLE GOODS •PRICE PAID: $350.00 •TAX PAID: $31.06 •TOTAL CHARGED: $381.06 16 Sales Tax Distribution, City of Ukiah Jurisdiction City County State Total Share State general fund $ - $ - $ 12.91 $ 12.91 41.549% State education protection fund (realignment) - - 0.88 0.88 2.817% City of Ukiah 3.50 - - 3.50 11.268% City of Ukiah Measure P 1.75 - - 1.75 5.634% City of Ukiah Measure Y 1.75 - - 1.75 5.634% State local revenue fund 2011 (realignment) - 3.72 - 3.72 11.972% Local public safety fund (Prop 172) - 1.75 - 1.75 5.634% State local health fund - 1.75 - 1.75 5.634% County library fund - 0.88 - 0.88 2.817% County Measure P - 0.88 - 0.88 2.817% County Measure B - 0.44 - 0.44 1.408% Transportation fund - 0.88 - 0.88 2.817% Total distribution (% rate) $ 7.00 $ 10.28 $ 13.78 $ 31.06 100.000% Page 536 of 568 BUDGET CONDITION •CITY-WIDE •58.55% REMAINING 17 Page 537 of 568 TAKEAWAYS 18 1.City-wide financial position remains strong •Challenged by timing differences •Overall cash flow has stabilized 2.General fund faces pressure from lagging sales tax revenue 3.Utilities' financial positions vary •Water and electric stabilizing •Wastewater facing cash flow challenges and depleted reserves 4.Grant activity remains high 5.Capital investment remains a priority •significant progress on infrastructure projects Page 538 of 568 INDIRECT COST ALLOCATION 19 Page 539 of 568 WHAT IS IT? •A systematic method used to distribute indirect costs—expenses that benefit multiple departments or programs but are not directly attributable to a single function—across the appropriate cost centers. •Provides total cost of a service: Total cost = Direct cost + Indirect cost 20 Page 540 of 568 KEY COMPONENTS 21 •Identification of Indirect Costs •Cost Pools •Costs are grouped into pools based on the function they serve. •Example: An administrative services cost pool might include finance, HR, and IT. •Allocation Bases (Cost Drivers) •These define how costs are distributed among benefiting departments. •Common allocation bases include: •Square footage occupied (for facilities costs) •Number of employees (for HR-related costs) •Expenditures managed (for Finance-related costs) •Calculation of Indirect Cost Rates •Typically expressed as a percentage •Separate rates may be calculated for different cost pools. •Application of Costs to Departments or Programs •Once allocated, indirect costs are charged to departments based on their usage. Page 541 of 568 WHY IS IT IMPORTANT? 22 •Efficiency •In lieu of direct charges or billing tracked to time other measurement of effort. •Financial Transparency •Provides a clear method for allocating shared costs. •Cost Recovery •Helps recover eligible indirect costs from grants and other funding sources. •Budgeting & Planning •Ensures departments are charged fairly for central services. •Regulatory Compliance •Essential for grants requiring cost allocation, such as federal or state grants (e.g., OMB’s Uniform Guidance, 2 CFR Part 200). Page 542 of 568 WHAT COSTS GET ALLOCATED? 23 Page 543 of 568 WHAT SERVICES DO THOSE COSTS PROVIDE Governance & Policy (City Council & City Manager) Financial Management (Accounting, Budgeting, Treasury, Disbursements) Legal Services (City Attorney) Public Safety & Emergency Management Human Resources & Workforce Management Economic Development & Community Growth Public Communications & Community Engagement (PIO & City Clerk) Infrastructure & Utilities Management Grant Administration & External Funding Citywide Administrative Services & Operational Support ADMINISTRATION AND OVERHEAD 24 Page 544 of 568 WHAT SERVICES DO THOSE COSTS PROVIDE WORKER’S COMP 25 Claims Management Risk Management & Loss Control Medical & Rehabilitation Services Coordination Financial Management & Cost Allocation Compliance & Regulatory Reporting Return-to-Work Programs Litigation & Legal Support Employee Education & Support Page 545 of 568 WHAT SERVICES DO THOSE COSTS PROVIDE LIABILITY INSURANCE 26 1. CLAIMS ADMINISTRATION 2. RISK MANAGEMENT & LOSS PREVENTION 3. FINANCIAL MANAGEMENT & COST ALLOCATION 4. INSURANCE PROCUREMENT & COVERAGE MANAGEMENT 5. LITIGATION & LEGAL SUPPORT 6. REGULATORY COMPLIANCE & REPORTING 7. CONTRACT & POLICY REVIEW 8. TRAINING & EDUCATION Page 546 of 568 WHAT SERVICES DO THOSE COSTS PROVIDE GARAGE AND FLEET MAINTENANCE 27 1. Vehicle & Equipment Maintenance 3. Fleet Procurement & Replacement Planning 5. Compliance & Safety Inspections 6. Fleet Asset Tracking & Inventory Control 7. Emergency & Specialized Vehicle Support 8. Sustainability & Green Fleet Initiatives Page 547 of 568 WHAT SERVICES DO THOSE COSTS PROVIDE PURCHASING 28 PROCUREMENT & PURCHASING MANAGEMENT CONTRACT ADMINISTRATION & VENDOR MANAGEMENT REGULATORY COMPLIANCE & RISK MANAGEMENT INVENTORY & WAREHOUSING MANAGEMENT E-PROCUREMENT & TECHNOLOGY INTEGRATION SUSTAINABLE & GREEN PROCUREMENT INITIATIVES EMERGENCY & DISASTER PROCUREMENT Page 548 of 568 WHAT SERVICES DO THOSE COSTS PROVIDE BILLING AND COLLECTIONS 29 Utility Billing & Revenue Collection Accounts Receivable Management Delinquency & Collections Enforcement Customer Service & Dispute Resolution Tax & License Fee Collection Parking & Citation Collections Internal Cost Allocation & Fund Distribution Compliance & Reporting Page 549 of 568 WHAT SERVICES DO THOSE COSTS PROVIDE DISPATCH 30 Emergency Call Handling & 911 Dispatch Police, Fire, & EMS Dispatching Compliance & Regulatory Oversight Training & Quality Assurance Emergency Preparedness & Disaster Response Page 550 of 568 WHAT SERVICES DO THOSE COSTS PROVIDE CIVIC CENTER BUILDING MAINTENANCE AND CORP YARD 31 Preventive & Routine Maintenance Facility Repairs & Emergency Response Capital Improvements & Infrastructure Upgrades Custodial & Groundskeeping Services Utility Costs Security & Access Control Space Planning & Office Relocations Page 551 of 568 WHAT SERVICES DO THOSE COSTS PROVIDE INFORMATION TECHNOLOGY (IT) 32 Network & Infrastructure Management Cybersecurity & Data Protection Help Desk & Technical Support Enterprise Applications & Software Management IT Project Management & System Upgrades Telecommunication & Unified Communications Data Analytics Page 552 of 568 IMPLEMENTATION CONSIDERATIONS 33 •Consistency & Fairness •The methodology must be rational and reasonable. •Grant Compliance •Ensure alignment with federal and state funding requirements. •Periodic Review •Regular updates are needed to reflect changes in costs or organizational structure. Page 553 of 568 BUDGET PROCESS AND SCHEDULE 34 Page 554 of 568 BUDGET PROCESS 35 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) Page 555 of 568 QUESTIONS 36 Page 556 of 568 Page 1 of 2 Agenda Item No: 13.e. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-180 AGENDA SUMMARY REPORT SUBJECT: Status Report on Emergency Contract with Diamond D Construction, LLC for the Emergency Repair of the Western Hills Mudslide at the City Water Tank (Pressure Zone 1-North, or PZ1-N) and Request for Authorization to Continue Work Under This Emergency Contract DEPARTMENT: Water Resources PREPARED BY: Sean White, Water Resources Director PRESENTER: Sage Sangiacomo, City Manager ATTACHMENTS: 1. Resolution 2025-08 - Emergency Procurement for Mudslide at PZ1 2. Diamond D Estimate for PZ1 3. Purchae Order for Diamond D Slide Summary: Council will receive a status report on the contract with Diamond D Construction for the emergency repair of the Western Hills mudslide at the City water tank and consider approving continued work. Background: During the major rain event on February 4-5, a mudslide occurred in the western hills, settling at the base of a City water tank referred to at Pressure Zone 1-North (PZ1-N). Due to the muddy conditions, slope of the hillside, and specialized nature of the repairs, City crews determined that a professional contractor would be required to perform the work. Additionally, significant rain was forecast for the following days, causing concern that the water tank and hillside would potentially be compromised if emergency repairs did not commence immediately. On February 19, 2025, City Council approved a Resolution approving the procurement without public bidding of construction services to repair the mudslide at the City water tank in the western hills (Attachment 1). Discussion: Staff worked with the Procurement Department to assess availability and obtain proposals from local contractors. Diamond D Construction was available to begin immediately and was determined to be qualified to do the work (Attachments 2 and 3). Work to temporarily remediate the site began on February 7th and was completed on February 12th. Work involved removing material at the toe of the slope that had built up against the tank and removing material perched immediately above the tank. Due to the extremely wet condition of the site, only material within the reach of an excavator could be graded or removed. A small ditch was also cut in the hillside above the tank to redirect runoff. The slide area was then tarped to protect it from rainfall. City Staff also added jute netting to other portions of the site to further protect the hillside. Once the area has dried further grading will be required. To fully stabilize, this site will require a geotechnical investigation and plan, followed by extensive eatherwork. Staff is requesting the Council's approval to continue using the emergency contract with Diamond D Construction, LLC. Page 557 of 568 Page 2 of 2 Recommended Action: Receive report and approve the continued work on the emergency contract with Diamond D Construction for the emergency repair of the Western Hills mudslide at the City water tank PZI-N. BUDGET AMENDMENT REQUIRED: TBD CURRENT BUDGET AMOUNT: PROPOSED BUDGET AMOUNT: FINANCING SOURCE: Water Fund; 82027113-80230-18234 REVENUE: YES / No GRANT: YES / No PREVIOUS CONTRACT/PURCHASE ORDER NO.: PO 48757-00 COORDINATED WITH: Sage Sangiacomo, City Manager; Sean White, Water Resources Director STRATEGIC PLAN (SP): CLIMATE INITIATIVES (CI): GENERAL PLAN ELEMENTS (GP): Page 558 of 568 Attachment 1 Page 559 of 568 Page 560 of 568 Attachment 2 Page 561 of 568 Page 562 of 568 Attachment 3 Page 563 of 568 Page 564 of 568 Page 1 of 1 Agenda Item No: 14.a. MEETING DATE/TIME: 3/5/2025 ITEM NO: 2025-200 AGENDA SUMMARY REPORT SUBJECT: Receive Updates on City Council Committee and Ad Hoc Assignments, and, if Necessary, Consider Modifications to Assignments and/or the Creation/Elimination of Ad Hoc(s). DEPARTMENT: City Clerk PREPARED BY: Kristine Lawler, City Clerk PRESENTER: Mayor Crane and Various Councilmembers ATTACHMENTS: 1. 2025 City Council Special Assignments and Ad Hocs Summary: City Council members will provide reports and updates on their committee and ad hoc assignments. If necessary, the Council may consider modifications. Background: City Council members are assigned to a number of committees and ad hoc activities. These assignments are included as Attachment 1. Discussion: Previously, the City Council discussed having more time allocated to reporting on committee and ad hoc activities. Often, the Council Reports section of the regular agenda is rushed due to impending business (i.e., public hearings), and not enough time is afforded for reports beyond community activities. In an effort to foster regular updates on committee and ad hoc assignments, this item is being placed on the agenda to provide the City Council members an expanded opportunity to report on assignments and modify assignments as necessary. Recommended Action: Receive report(s). The Council will consider modifications to committee and ad hoc assignments along with the creation/elimination ad hoc(s). BUDGET AMENDMENT REQUIRED: No 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 DIVERSITY-EQUITY INITIATIVES (DEI): N/A CLIMATE INITIATIVES (CI): N/A GENERAL PLAN ELEMENTS (GP): N/A Page 565 of 568 2025 CITY COUNCIL SPECIAL ASSIGNMENT LIST LOCAL / UKIAH VALLEY MTG DATE/TIME MEETING LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT City Broadband Project TBD TBD Civic Center 300 Seminary Ave. Ukiah, CA 95482 to evaluate the Request for Proposal (RFP) for the Internet Service Provider (ISP) for the California's Public Utilities Commission (CPUC) Last Mile Broadband Orozco Jim Robbins, Grants Manager, 463-6708; jrobbins@cityofukiah.com Investment Oversight Committee Varies Civic Center 300 Seminary Ave. Ukiah, CA 95482 Civic Center 300 Seminary Ave. Ukiah, CA 95482 Reviews City investments, policies, and strategies Crane Orozco - Alternate Alan Carter, Treasurer Dan Buffalo, Director of Finance; 463-6220 dbuffalo@cityofukiah.com Disaster Council Shall meet a minimum of once a year at a time and place designated upon call of the chair Place designated upon call of the chair or, if she/he is unavailable or unable to call such meeting, the first vice chair and then the City Manager or her/his designee. Office of Emergency Management 300 Seminary Ave. Ukiah, CA 95482 467-5720 - Traci Boyl Develop any necessary emergency and mutual aid plans, agreements, ordinances, resolutions, rules, and regulations. Orozco Criss - Alternate Traci Boyl, City Manager's Office Management Analyst; 467-5720; tboyl@cityofukiah.com Greater Ukiah Business & Tourism Alliance (GUPTA) 4th Monday of month, 10 a.m. 200 S School St. Ukiah, CA 95482 200 S School St. Ukiah, CA 95482 Promotes tourism and works to strengthen and promote the historic downtown and businesses within the greater Ukiah area Marianne Davison - Community Services Department Staff Orozco - Alternate Shannon Riley,Deputy City Manager; 467-5793 sriley@cityofukiah.com Mendocino County Inland Water and Power Commission (IWPC) 2nd Thursday of month, 6:00 p.m. Civic Center 300 Seminary Avenue conference room 5 IWPC Staff P.O. Box 1247 Ukiah, CA 95482 391-7574 - Candace Horsley Develops coordination for water resources and current water rights: Potter Valley project - Eel River Diversion Rodin Orozco - Alternate Sean White,Director of Water Resources; 463-5712 swhite@cityofukiah.com North Coast Opportunities (NCO)4th Wednesday of month, 2 p.m.Alternating locations - Ukiah and Lakeport Governing Board Chair North Coast Opportunities 413 North State Street Ukiah, CA 95482 Assist low income and disadvantaged people to become self reliant Neil Davis Neil Davis, Community Services Director; 467-5764 ndavis@cityofukiah.com Sun House Guild ex officio 2nd Tuesday of month, 4:30 p.m. Sun House 431 S. Main St. Ukiah, CA 431 S. Main Street Ukiah, CA 95482 467-2836 Support and expand Grace Hudson Museum Orozco, Sher Neil Davis - Alternate David Burton, Museum Director; 467-2836 dburton@cityofukiah.com Ukiah Valley Basin Groundwater Sustainability Agency (GSA) 2nd Thursday of month, 1:30 p.m. Board of Supervisors Chambers; 501 Low Gap Road Ukiah, CA County Executive Office 501 Low Gap Rd., Rm. 1010 Ukiah, CA 95482 463-4441 GSA serves as the Groundwater Sustainability Agency in the Ukiah Valley basin Crane N/A - Alternate Sean White, Director of Water Resources; 463-5712 swhite@cityofukiah.com MENDOCINO COUNTY MTG DATE/TIME MEETING LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT City Selection Committee Called as required by the Clerk of the Board BOS Conference Room 501 Low Gap Rd. Rm. 1090 Ukiah, CA C/O: BOS 501 Low Gap Rd., Rm 1090 Ukiah, CA 95482 463-4441 Makes appointments to LAFCO and Airport Land Use Commission (Mayor - Primary; Vice Mayor - Alternate) Mayor Crane Vice Mayor Sher Kristine Lawler, City Clerk; 463-6217 klawler@cityofukiah.com Economic Development & Financing Corporation (EDFC) 2nd Thursday of month, 2:00 p.m. Primarily 631 S. Orchard Street (location varies) Executive Director 631 South Orchard Avenue Ukiah, CA 95482 467-5953 Multi-agency co-op for economic development and business loan program Riley (appointed 12/19/18) Shannon Riley, Deputy City Manager; 467-5793 sriley@cityofukiah.com Library Advisory Board 3rd Wednesdays of alternate months; 1:00 p.m. Various Mendocino County Libraries Ukiah County Library 463-4491 Review library policy and activities Sher Rodin - Alternate Kristine Lawler, City Clerk; 463-6217; klawler@cityofukiah.com Mendocino County 1st District Liaison Monthly; TBD Civic Center Annex conference room #5 411 West Clay St. Ukiah, CA 95482 Civic Center 300 Seminary Ave. Ukiah, CA 95482 To coordinate activities and policy development with the City's 1st District Supervisor Crane Rodin - Alternate Sage Sangiacomo, City Manager; 463-6221; ssangiacomo@cityofukiah.com Mendocino County 2nd District Liaison 1st Wednesdays of month, 8:00 a.m. Civic Center Annex conference room #5 411 West Clay St. Ukiah, CA 95482 Civic Center 300 Seminary Ave. Ukiah, CA 95482 To coordinate activities and policy development with the County's 2nd District Supervisor Criss Rodin - Alternate Shannon Riley, Deputy City Manager; 467-5793 sriley@cityofukiah.com Mendocino Council of Governments (MCOG) 1st Monday of month, 1:30 p.m. Board of Supervisors Chambers 501 Low Gap Road Ukiah, CA Executive Director 367 N. State Street, Ste. 206 Ukiah, CA 95482 463-1859 Plan and allocate State funding, transportation, infrastructure and project County wide Criss Sher - Alternate Tim Eriksen, Public Works Director/City Engineer ; 463-6280 teriksen@cityofukiah.com Mendocino County Airport Land Use Commission As needed BOS Conference Room 501 Low Gap Rd., Rm. 1090, Ukiah, CA Mendocino County Executive Office 501 Low Gap Rd. Rm. 1010 Ukiah, CA 95482 To formulate a land use compatibility plan, provide for the orderly growth of the airport and the surrounding area, and safeguard the general welfare of the inhabitants within the vicinity Liaisons: Owen/Schlatter Greg Owen, Airport Manager; 467-2855; gowen@cityofukiah.com Craig Schlatter, Director of Community Development; 463-6219; cschlatter@cityofukiah.com Mendocino County Local Area Formation Commission (LAFCO) 1st Monday of month, 9:00 a.m.Board of Supervisors Chambers Executive Director 200 S. School Street, Ste. 2 Ukiah, CA 95482 463-4470 Required by legislation - planning spheres of influence, annexation, service areas, and special districts Rodin Crane - Alternate for both city seat members on Commission Craig Schlatter, Director of Community Development; 463-6219; cschlatter@cityofukiah.com Updated: 2/10/2025 Page 566 of 568 2025 CITY COUNCIL SPECIAL ASSIGNMENT LIST MENDOCINO COUNTY Continued MTG DATE/TIME MEETING LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT Mendocino Solid Waste Management Authority (MSWMA) 3rd Thursday of every other month (varies), 10:00 a.m. Willits Council Chambers Solid Waste Director 3200 Taylor Drive Ukiah, CA 95482 468-9710 County-wide Solid Waste JPA Crane Sher - Alternate Tim Eriksen, Public Works Director/City Engineer; 463-6280 teriksen@cityofukiah.com Mendocino Transit Authority (MTA) Board of Directors Last Wednesday of month, 1:30 p.m. Alternating locations - Ukiah Conference Center or Fort Bragg, or Point Arena Executive Director 241 Plant Road Ukiah, CA 95482 462-1422 County-wide bus transportation issues and funding Sher Rodin - Alternate Tim Eriksen, Public Works Director/City Engineer; 463-6280 teriksen@cityofukiah.com Mendocino Youth Project JPA Board of Directors 3rd Wednesday of month, 7:45 a.m.776 S. State Street Conference Room Mendocino Co. Youth Project 776 S. State Street, Ste. 107 Ukiah, CA 95482 707-463-4915 Targets all youth with a focus on drug and alcohol prevention, healthy alternatives and empowering youth to make healthy choices Criss Max Brazill, Admin Lieutenant - Alternate Cedric Crook, Police Chief; 463-6771; ccrook@cityofukiah.com Russian River Flood Control District (RRFCD) Liaison 1st Monday of month, 5:30 p.m. 151 Laws Ave.,Suite D Ukiah, CA 151 Laws Ave., Ukiah, CA 95482; rrfc@pacific.net; 462-5278 Proactively manage the water resources of the upper Russian River for the benefit of the people and environment of Mendocino County White/Orozco Sean White, Director of Water Resources; 463-5712 swhite@cityofukiah.com Ukiah Players Theater Board of Directors 3rd Tuesday of month, 6:00 p.m 1041 Low Gap Rd Ukiah, CA 95482 462-1210 1041 Low Gap Rd Ukiah, CA 95482 462-1210 To oversee the activities, organization and purpose of the Ukiah Players Theater Greg Owen, Airport Manager (appointed 12/19/18) Kristine Lawler, City Clerk; 463-6217 klawler@cityofukiah.com Ukiah Unified School District (UUSD) Committee Quarterly 511 S. Orchard, Ste. D Ukiah, CA 95482 511 S. Orchard Ukiah, CA 95482 Information exchange with UUSD Board Chair, Mayor, Superintendent, and City Manager Orozco, Criss Sage Sangiacomo, City Manager Cedric Crook, Police Chief Sage Sangiacomo, City Manager; 463-6221 ssangiacomo@cityofukiah.com REGIONAL MTG DATE/TIME LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT Great Redwood Trail Agency (GRTA)Bi-monthly, 3rd Thursdays, 10:30 a.m.Various Locations - announced 419 Talmage Road, Suite M Ukiah, CA 95482 463-3280 Provides a unified and revitalized rail infrastructure meeting the freight and passenger needs of the region Rodin Sher- Alternate Neil Davis, Community Services Director 467-5764 ndavis@cityofukiah.com League of California Cities Redwood Empire Legislative Committee Prior to Division Meetings, meets 3x in person and then via conference call Various locations that are announced Redwood Empire League President; Public Affairs Program Manager (916) 658-8243 Elected city officials and professional city staff attend division meetings throughout the year to share what they are doing and advocate for their interests in Sacramento Orozco Criss - Alternate Sage Sangiacomo, City Manager; 463-6221 ssangiacomo@cityofukiah.com Russian River Watershed Association (RRWA) 4th Thursday of month, 9:00 a.m. (only 5 times a year) Windsor Town Hall 9291 Old Redwood Hwy, #400 Windsor, CA 95492 707-838-1000 Russian River Watershed Association 2235 Mercury Way, Suite 105 Santa Rose, CA 95407 info@rrwatershed.org 707-508-3670 (message only) Consider issues related to Russian river - plans projects and funding requests Rodin Sher - Alternate Tim Eriksen, Public Works Director/City Engineer; 463-6280 teriksen@cityofukiah.com Northern California Power Agency (NCPA) - Commission 4th Thursday of month, 9:00 a.m. (see NCPA calendar) Roseville, CA and other locations 651 Commerce Drive Roseville, CA 95678 916-781-4202 Pool of State and local power utilities developing and operating power generation, providing scheduling and related energy services and providing regulatory and legislative support. Crane - Commissioner Sher - City Council Alternate Sauers - Alternate and Commissioner in absence of Commissioner Crane Cindi Sauers - Electric Utility Director; 463-6286 csauers@cityofukiah.com Northern California Power Agency (NCPA) – Lodi Energy Center (LEC) Appointment 2nd Monday of month, 10:00 AM Lodi, CA and other locations 651 Commerce Drive Roseville, CA 95678 916-781-4299 Committee oversees the operation, maintenance and expenditures of the LEC 300 MW generating project. Sauers – Project Participate Appointee Cindy Sauers, Electric Utility Director, 463‐6286, csauers@cityofukiah.com Transmission Agency of Northern California (TANC) 4th Wednesday of month, 10 a.m.35 Iron Point Circle Suite 225 Folsom, CA 35 Iron Point Cir #225 Folsom, CA 95630 916-852-1673; info@tanc.us Provide electric transmission to its Member utilities through transmission line ownership or contract arrangements. Crane Sauers - Alternate Cindi Sauers - Electric Utility Director; 463-6286 csauers@cityofukiah.com STANDING COMMITTEES MTG DATE/TIME LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT Diversity and Equity TBD Virtual Meeting Room (link to be created) Civic Center 300 Seminary Ave. Ukiah, CA 95482 Improve diversity and equity in the City’s workforce and municipal services Orozco/Criss Traci Boyl, City Manager's Office Management Analyst; 467-5720; tboyl@cityofukiah.com Fire Executive Committee 2nd Tue, every other month beginning in January; 5:00 p.m. Ukiah Valley Conference Center, 200 S. School Street Ukiah, CA Civic Center 300 Seminary Ave. Ukiah, CA 95482 sabba@cityofukiah.com Per the recently adopted agreement between the City of Ukiah and the Ukiah Valley Fire Protection District Orozco/Sher Alternates: Criss Doug Hutchison, Fire Chief; 463-6263; dhutchison@cityofukiah.com Countywide Oversight Board to the RDA Successor Agencies 4th Thursday of January, 4:00 p.m.; meets annually Ukiah Valley Conference Center, 200 S. School Street Ukiah, CA City of Ukiah ATTN: City Clerk 300 Seminary Ave. Ukiah, CA 95482 Oversee and direct the Successor Agencies of the former redevelopment agencies Crane Dan Buffalo, Director of Finance; 463‐6220 dbuffalo@cityofukiah.com Kristine Lawler, City Clerk; 463‐6217, klawler@cityofukiah.com Water Executive Committee (Ukiah Valley Water Authority) 1st Tue of each month at 6:00 p.m. Ukiah Valley Conference Center, 200 S. School Street Ukiah, CA City of Ukiah ATTN: Sean White 300 Seminary Ave. Ukiah, CA 95482 Oversight of UVWA; set annual budget for the combined water system; Manage rates and collect levies; modify existing water rights for the provision of water service; mediation and dispute resolution; Crane/Orozco Sean White, Director of Water Resources; 463-5712 swhite@cityofukiah.com Updated: 2/10/2025 Page 567 of 568 COMMITTEE ASSIGNED TO PRINCIPAL STAFF SUPPORT Electric Grid Operational Improvements Crane/Orozco Cindy Sauers, Electric Utility Director; 463-6286 csauers@cityofukiah.com Trench Cut Policy Development Crane Tim Eriksen, Public Works Director/City Engineer; 463-6280 teriksen@cityofukiah.com Advance Planning & Policy for Annexation Applications Crane/Rodin Craig Schlatter, Community Development Director 463-6219 cschlatter@cityofukiah.com UVSD/ City Relations Ad hoc committee to address specific issues with the Ukiah Valley Sanitation District, including discussion of overall sewer system service delivery policies, operating policy revisions, potential revisions to the current Operating Agreement, and cost sharing Crane/Orozco Dan Buffalo, Director of Finance; 463‐6220 dbuffalo@cityofukiah.com Sean White, Water Resources Director 463‐5712 swhite@cityofukiah.com Orr Street Bridge Corridor Rodin/Sher Tim Eriksen, Public Works Director/City Engineer; 463-6280 teriksen@cityofukiah.com Complete Streets Rodin/Crane Tim Eriksen, Public Works Director/City Engineer; 463-6280 teriksen@cityofukiah.com Shannon Riley, Deputy City Manager 467-5793 sriley@cityofukiah.com Neil Davis, Community Services Director 467-5764 ndavis@cityofukiah.com Special Districts (Water District Consolidation)Orozco/Crane Shannon Riley, Deputy City Manager 467‐5793 sriley@cityofukiah.com Corp Yard Planning Crane/Orozco Jason Benson, Senior Civil Engineer 463‐6284 jbenson@cityofukiah.com Mendocino County Courthouse Project and Reuse Sher/Orozco Shannon Riley, Deputy City Manager 467‐5793 sriley@cityofukiah.com Climate Action Plan Will coordinate with the Community Development Director to identify and assign representation to each of the identified categories, and also coordinate with the Community Development Director and the Climate Action Plan Working Group related to other outreach efforts during the development of the draft municipal Climate Action Plan related to the 2040 General Plan Sher/Criss Craig Schlatter, Community Development Director 463-6219 cschlatter@cityofukiah.com City's 150-Year Anniversary Planning Orozco/Rodin Shannon Riley, Deputy City Manager 467‐5793 sriley@cityofukiah.com Zoning Reform Function is to explore creation of a new ministerial zoning permit and identify additional zoning streamlining and reform efforts to provide better and more consistent development outcomes Crane/Orozco Craig Schlatter, Community Development Director 463-6219 cschlatter@cityofukiah.com Community Health Needs Assessment (CHNA) Steering Committee assist in the creation of the 2025 CHNA Report for the communities served by the three Adventist Health hospitals in Mendocino County. providing insight, identifying, gathering and analyzing the health needs of our community. Additionally Rodin/Sher Jeremy Malin, NP Director of Community Health Analytics Adventist Health Howard Memorial Adventist Health Ukiah Valley Adventist Health Mendocino Coast 978-289-3330; malinjr@ah.org Parks & Recreation Special District Exploration Rodin/Orozco Neil Davis, Community Services Director 467-5764 ndavis@cityofukiah.com Downtown Zoning code Crane/Rodin Craig Schlatter, Community Development Director 463-6219 cschlatter@cityofukiah.com Tourism Advisory Committee Rodin/Sher Shannon Riley, Deputy City Manager 467‐5793 sriley@cityofukiah.com City Council Handbook Review and Update Sher Kristine Lawler, City Clerk 463‐6217; klawler@cityofukiah.com 2025 AD HOC COMMITTEES Updated: 2/10/2025 Page 568 of 568