Information Systems 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.35 Finance
Human Resources 2.20 2.20
Finance 4.30 4.80 4.80 4.50 4.10 4.10 4.10 4.10 3.15 4.65 Utility Billing 3.40 3.40 3.40 3.40 3.80 3.80 3.80 3.80 4.75 3.40 Public safety:
Police 2.70 2.70 2.70 2.70 2.70 2.70 2.00 2.00 2.00 2.00 Non Departmental 1.30 1.30 1.30 1.30 1.30 1.30 1.00 1.00 1.00 1.00 Community Development:
Planning 3.25 3.25 3.25 4.25 2.75 2.75 2.45 2.40 2.20 2.20 Building and Safety 3.25 4.25 4.25 3.75 3.65 3.65 2.95 3.00 2.70 2.70 Economic Development 0.54 0.54 0.00 0.00 0.00
Housing Services 0.10 0.10 0.10 0.10 0.10 0.10
City Engineer 0.00 0.00 0.00
Affordable Housing 0.10 0.10
Parks and Recreation
Park Maintenance 5.40 5.40 6.50 5.40 5.40
Parks & Recreation Admin 2.20 2.70 3.70 3.30 3.30 3.10 3.10 2.00 2.00 2.00 Recreation Programs 1.80 2.80 2.80 3.10 3.10 4.30 4.30 4.00 4.00 4.00 Aquatics Programs 1.60 1.60 1.50 1.90 1.90 1.90 1.90 1.60 1.50 1.50 Neighborhood Programs 1.00
Facility Rentals 0.30 0.30 0.30 0.30 0.00 0.50 0.50
Open Space 0.50 0.50
Public Works:
Administration 3.50 3.50 3.50 3.50 3.50 3.00 2.00 2.00 2.00 2.00 Capital Projects 3.00 4.00 4.00 4.00 4.00 4.00 3.00 3.00 4.00 4.00 Street Maintenance 2.90 3.30 3.30 4.00 3.95 3.95 2.70 2.70 2.50 2.50 Storm Drain 2.00 2.60 1.60 1.90 2.35 2.35 3.40 3.70 2.50 2.50 Parks Maintenance 5.40
Fleet Operations
Ctiy Engineer 1.00 1.00 1.00 1.00 1.50 1.50 1.50 1.50 1.00 1.00 Maintenance & Utilities Admin 3.00 3.00 3.40 3.30
Parks Maintenance 5.40 5.40 5.70 4.30
Water:
Treatment and Distribution 9.08 10.08 11.25 11.55 11.25 11.75 11.25 11.25 11.55 12.40 Wastewater:
Collection and Treatment 12.23 9.73 9.40 11.10 11.25 10.75 9.25 9.25 9.25 9.70 Storm Water Quality - - - - - - - - -
Solid Waste 0.35 3.35 3.35 3.35 3.10 3.10 2.30 3.00 3.90 2.10 Recycled Water:
Treatment and Distribution 0.30 2.30
Internal Service:
Building Maintenance 1.00 1.00 1.00 1.00 1.05 1.05 1.05 1.05 1.20 1.20 Fleet Operations 1.10 1.10 1.10 1.10 1.05 1.05 1.05 1.05 1.20 1.20 Totals 77.50 84.00 86.50 89.00 88.00 88.00 85.00 84.00 86.00 87.00 Data Source: Human Resources Department
Schedule 17
City of American Canyon
Full-Time Equivalent City Government Employees by Function/Program Last Ten Fiscal Years
148
384
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Police:
Physical arrest 471 569 493 282 460 515 504 517 418 552 Traffic violations 971 886 1,189 1,204 635 601 696 1,776 1,064 801 Fire:
Emergency Responses 1,627 1,615 1,802 1,744 1,709 1,725 1,764 1,775 1,973 2,139 Structure Fires 17 20 20 21 19 71 80 40 40 37
Fire Loss (Thousand $) - - - - - - - - - -
Fire Engines 6 6 6 8 8 8 8 8 8 8
Inspections 229 216 393 382 325 292 179 154 211 331
Construction Inspection 44 78 100 97 171 107 122 81 299 185 Planning:
Building Permits Issued 520 524 496 511 428 571 598 534 882 612 Public works:
Miles streets resurfaced 1.75 0.15 7.00 0.69 1.00 1.14 0.35 0.50 3.10 1.83 Parks:
Community events held 41 46 41 40 38 14 12 27 40 40
Swimming pool admissions 48,222 49,142 49,302 63,110 46,594 15,277 14,250 21,756 14,671 18,020 Water:
Number of new services 402 418 449 427 374 324 292 332 369 483 Daily average water
production in MGD 2.87 2.49 2.31 2.38 2.40 2.12 2.57 2.50 2.00 2.23 Daily average water
consumption in MGD 2.39 2.08 2.02 2.19 2.08 1.64 2.19 2.15 1.90 2.19 Data Source: Various departments within the City of American Canyon Schedule 18
City of American Canyon
Operating Indicators by Function/Program
Last Ten Fiscal Years
149
385
Function/Program 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Police:
Stations 1 1 1 1 1 1 1 1 1 1
Patrol units 19 17 17 18 18 18 18 18 20 20
Fire:
Stations 2 2 2 2 2 2 2 2 2 2
Engines 8 8 8 9 8 8 8 8 8 8
Public works:
Miles of streets 38.1 38.1 38.1 38.1 38.1 52.3 112.0 112.5 114.0 115.67 Streetlights 1,233 1,233 1,233 1,233 1,233 1,381 1,397 1,397 1,429 1,493 Traffic signals 4 4 4 4 4 6 6 6 6 6
Parks and recreation:
Community centers 3 3 3 3 3 3 3 3 3 3
Parks 22 22 22 22 22 22 22 22 22 22
Park Acreage 79 79 79 79 79 79 79 79 79 79
Water:
Miles of mains added - - - - - - - 0.5 2.6 3.89
Number of services billed 5,594 5,621 5,654 5,646 5,595 5,693 5,724 5,734 5,786 5,154 Maximum plant capacity
in millions gallons 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 5.50 Storage capacity in
in millions gallons 4.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70 Wastewater:
Miles of sewers added - - - - - 1.81
Number of services billed 5,004 5,016 5,012 4,999 5,050 5,006 5,009 5,022 5,052 5,154 Maximum plant capacity
in million gallons 5 5 5 5 5 5 5 5 5 5
Recycled Water:
Miles of stormdrain added 1.66
Miles of pipelines added - 0 - - - 0.5 1.1 3.10
Number of services billed 20 30 46 43 30 48 62 46 46 80 Storage capacity
in million gallons 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 2.50 Data Source: Various departments within the City of American Canyon Schedule 19
City of American Canyon
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
150
386
550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
MANAGEMENT LETTER
To the City Council and Management
City of American Canyon
American Canyon, California
In planning and performing our audit of the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of American Canyon (the City) as of and for the year ended June 30, 2024, in accordance with auditing standards generally accepted in the United States of America, we considered the City’s system of internal control over financial reporting (internal control) as a basis for designing 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.
Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified a deficiency in internal control that we consider to be a significant deficiency.
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. We did not identify any deficiencies in internal control that we consider to be material weaknesses.
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.
We consider the following deficiency to be a significant deficiency.
Closing Entries
We posted 17 adjustments and closing entries to report the City’s activity in accordance with Generally Accepted Accounting Principles. While this is an improvement over the 30 adjustments in the fiscal year 2022/23 audit, we continue to recommend the City review the adjustment list provided during the audit and consider which entries can be posted prior to the start of the audit in the future to increase audit efficiency.
Review and Approval of Receipts and Disbursements
The City overbilled some wastewater customers due to an incorrect rate used for the monthly charges. This overcharge was discovered by the City and has been refunded to the impacted customers. However, we 387
To the City Council and Management
City of American Canyon
recommend that the City ensure that there is a review process in place for verifying rate changes that have been input into the system to prevent bills being sent with incorrect rates.
During our review of cash disbursements, we noted an invoice for an annual membership was paid without a purchase order, as required by the City’s purchasing policy. We recommend the City ensure there are adequate processes in place to ensure the City policy is adhered to regarding preparation of purchase orders.
The following additional items have been presented for the City’s consideration:
Capital Assets
Ideally general ledger account numbers and the capital assets detail list for governmental and business type activities should be in order of appearance in the footnote with subcategories grouped into totals used in the footnote. Although we have noted improvement in the capital asset detail list, it is still difficult to reconcile capital assets to the categories reported in the financial statements. For example, the first category reported in the capital asset footnote is land while the first asset on the capital asset detail list for each fund type is a building account and land appears in the middle of the detail list. This results in the need to scroll through a detail list that is thousands of lines long to find individual account totals that are not in order of how reported. We recommend the City review the grouping capabilities of the capital asset software and add subtotals that match the order and category names used in the capital asset footnote.
The City should review the capital asset listing and remove items no longer owned by the City.
We noted a difference between capital outlay expenditures and additions to capital assets when we began the audit. As part of the yearly closing process, the City should review the transactions in the capital outlay accounts to ensure additions are recorded as capital outlay expense. If transactions do not meet the criteria for capitalization, they should be transferred to another expenditure account.
It may be useful to reconcile capital outlay expenditures and to update the capital asset detail list throughout the year rather than analyzing all transactions at year-end when preparing for the audit.
Bank Reconciliation
We recommend the City prepare a combined cash and investments reconciliation with each account in a column and reconciling items in rows that reconciles to total combined governmental activity, businesstype activity and fiduciary fund cash and investments accounts. This would simplify the reconciliation of cash and investments to the balance sheet and footnotes during the audit. Many city clients prepare a similar reconciliation. We were informed two years ago that the City is waiting until after their accounting system is upgraded before implementing this suggestion.
* * * * *
We would like to take this opportunity to acknowledge the courtesy and assistance extended to us during the course of the audit. This communication is intended solely for the information and use of management, the City Council and others within the organization and is not intended to be, and should not be, us 2024 Ded by anyone other than these specified parties.
December 9, 2024
388
550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
GOVERNANCE LETTER
To the City Council
City of American Canyon, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of American Canyon (the City) for the year ended June 30, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, 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 September 28, 2019. Professional standards also require that we communicate to you the following information related to our audit.
Our Responsibilities under U.S. Generally Accepted Auditing Standards As stated in our engagement letter dated September 28, 2019, our responsibility, as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities.
Generally accepted accounting principles provide for certain required supplementary information (RSI) to supplement the basic financial statements. Our responsibility with respect to management’s discussion and analysis, budgetary comparison schedules for the General and major special revenue funds, schedules of the proportionate share of the net pension liability, schedules of contributions to the pension plan, schedules of contributions to the other postemployment benefits plan and schedules of funding progress of the other postemployment benefits plan, which are RSI, which supplement the basic financial statements, is to apply certain limited procedures in accordance with generally accepted auditing standards. However, the RSI will not be audited and, because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance, we will not express an opinion or provide any assurance on the RSI.
We have been engaged to report on the combining and individual fund financial statements which accompany the financial statements but are not RSI. Our responsibility for this supplementary information, as described by professional standards, is to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and to report on whether the supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole.
We have not been engaged to report on the introductory and statistical sections, which accompany the financial statements but are not RSI. Our responsibility with respect to this other information in documents containing the audited financial statements and auditor’s report does not extend beyond the 389
To the City Council
financial information identified in the report. We have no responsibility for determining whether this other information is properly stated. This other information will not be audited and we will not express an opinion or provide any assurance on it.
Planned Scope, Timing of the Audit, Significant Risks, and Other An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit involves judgment about the number of transactions to be examined and the areas to be tested.
Our audit included obtaining an understanding of the entity and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Material misstatements may result from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity. We generally communicate our significant findings at the conclusion of the audit. However, some matters could be communicated sooner, particularly if significant difficulties were encountered during the audit where assistance is needed to overcome the difficulties or if the difficulties may lead to a modified opinion. We also communicate any internal control related matters that are required to be communicated under professional standards.
We have identified the following significant risks of material misstatement as part of our auditing planning: management override of controls and revenue recognition is a significant risk. These are the areas that the audit standards require at a minimum to be identified as significant risks. Accordingly, we have considered these as significant risks.
Significant Audit Matters
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 A to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year.
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 City’s financial statements were management’s estimates of the allowance for uncollectible accounts and loans receivable, including accrued interest thereon, qualifying expenses claimed under grants, the depreciable lives used for capital assets, the liability for self-insured workers’ compensation claims, the discount rate used to discount the lease and subscription liabilities, the net pension liability and the net other postemployment benefits liability. Management has determined an allowance for uncollectible accounts and loans receivable is necessary based on estimates of collectability and estimated collateral values. The City has an administrator for the self-insurance program that develops the estimate of the incurred, but unreported claims liability. The City has actuarial calculations performed on its net pension liability and net other postemployment benefits liability. We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable in relation to the financial statements taken as a whole.
The City has recorded an allowance for doubtful accounts on most of its BEGIN program loans and its 390
To the City Council
shared appreciation loans and related accrued interest of $8,022,563 because of the previous decrease in property values and the uncertainty if repayment will be received. This allowance does not affect fund balance because these loans are offset by deferred inflows of resources.
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were:
Net Pension Liability: The disclosure of the net pension liability in Note J to the financial statements discusses the pension liability that is reflected in the Statement of Net Position and related deferred balances as well as the assumptions that were used to determine the amounts and other required disclosures. The required supplementary information schedules also provide historical information on the pension obligation.
Net Other Postemployment Benefits (OPEB) Liability: The disclosure of the net OPEB liability in Note K to the financial statements discusses the liability that is reflected in the Statement of Net Position and related deferred balances as well as the assumptions that were used to determine the amounts and other required disclosures.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit. The number of adjustments and closing entries posted during the audit was a difficulty encountered, however.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. We posted 17 audit adjustments and closing entries during the audit, plus nine adjustments to reflect the correct governmentwide balances. The following adjustments and closing entries were posted during the audit:
To reclassify transactions posted directly to fund balance and net position. To update the uninsured claims balance.
To correct revenue funding sources.
Entry to accrue Gas Tax receivable.
Non-capital expenditures balances were reclassified from capital outlay. Reclassification of debt service payments and the current portion of long term liabilities The developer deposit receivable balance was updated. Entries were posted for government-wide reporting, such as reallocation of depreciation by activity, elimination of entries for full accrual accounting, true-up of restricted net position, elimination of fund balance commitments and assignments, etc. Reclassifications were made within the different categories of net position and fund balance. Other reclassifications for reporting purposes.
The attached schedule summarizes uncorrected misstatements of the financial statements. Management has determined that their effects are immaterial, both individually and in the aggregate, to the financial 391
To the City Council
statements taken as a whole. The uncorrected misstatements or the matters underlying them could potentially cause future period financial statements to be materially misstated, even though, in our judgment, such uncorrected misstatements are immaterial to the financial statements under audit.
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 December 9, 2024.
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, budgetary comparison schedules for the General and major special revenue funds, schedules of the proportionate share of the net pension liability, schedules of contributions to the pension plan, schedules of contributions to the other postemployment benefits plan and schedules of funding progress of the other postemployment benefits plan, 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 combining and individual fund financial statements 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. 392
To the City Council
We were not engaged to report on the introductory and statistical sections, which accompany the financial statements but are 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.
* * * *
Restriction on Use
This information is intended solely for the information and 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.
December 9, 2024
393
Description (Nature)
of Audit Difference
To recognize interest income to be returned to the Fire District in the future. $ (15,998) (15,998) $ (15,998) $
Financial Statement Captions - Fire Operations Fund 5,880,719 $ 328,148 $ 5,552,571 $ (197,806) $ Net Audit Differences as % of F/S Captions (0.27%) 0.00% (0.29%) 8.09% To recognize interest income to be returned to the Fire District in the future. $ (15,998) (15,998) $ (15,998) $
- (15,998) (15,998) (15,998)
Financial Statement Captions - Governmental Activities 352,582,509 $ 42,172,252 $ 319,469,216 $ 10,794,152 $ Net Audit Differences as % of F/S Captions (0.00%) 0.00% (0.01%) (0.15%) Fiscal year 2024 billing adjustment recorded in fiscal yar 2025 $ 15,346 15,346 $ 15,346 $ Financial Statement Captions - Wastewater Fund 5,825,276 $ 55,669,112 $ (661,487) $ (42,885) $ Net Audit Differences as % of F/S Captions 0.00% 0.00% 0.00% 0.00% Fiscal year 2024 billing adjustment recorded in fiscal yar 2025 $ 15,346 15,346 $ 15,346 $ Net Unadjusted Audit Differences - This Year 15,346 - 15,346 15,346 Financial Statement Caption Totals - Business-type Activities 86,454,493 $ 10,978,119 $ 77,447,173 $ 8,741,503 $ Net Audit Differences as % of F/S Captions 0.02% 0.00% 0.02% 0.18%
CITY OF AMERICAN CANYON
SUMMARY OF UNADJUSTED AUDIT DIFFERENCES
YEAR ENDED JUNE 30, 2024
Financial Statements Effect -
Amount of Overstatement (Understatement) of:
BUSINESS-TYPE ACTIVITIES
GOVERNMENAL ACTIVITIES
FIRE OPERATIONS SPECIAL REVENUE FUND
WASTEWATER ENTERPRISE FUND
Total
Assets
Total
Liabilities
Total Net
Position/Fund
Balance
Total Change in
Net
Position/Fund
394
550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
INDEPENDENT ACCOUNTANTS’ REPORT ON AGREED-UPON PROCEDURES
APPLIED TO APPROPRIATIONS LIMIT TESTING
To the City Council
City of American Canyon, California
We have performed the procedures enumerated below to the accompanying calculation of the Appropriation Limit of the City of American Canyon (the City) for the year ended June 30, 2024. The City’s management is responsible for the Appropriations Limit calculation. The City and the League of California Cities (as presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution) have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose to assist the City in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
The procedures and associated findings are as follows:
1. We obtained the City’s calculation of the 2023/2024 appropriations limit and compared the limit and annual adjustment factors included in the calculation to the limit and annual adjustment factors that were adopted by resolution of the City Council.
Finding: No exceptions were noted as a result of our procedures.
2. We compared the methodology used to determine the cost-of-living adjustment component to Article XIIIB which states that the City may annually adjust the component for either the change in California per capita personal income or, the percentage change in the City’s assessed valuation which is attributable to non-residential new construction. We recalculated the factor based on the above information.
Finding: No exceptions were noted as a result of our procedures.
3. We compared the methodology used to determine the population adjustment component to Article XIIIB which states that the City may annually choose to adjust the component for either the change in population in the County in which the City is located, or the change in population within the unincorporated area of the County in which the City is located. We recalculated the factor based on the above information.
Finding: No exceptions were noted as a result of our procedures.
4. We compared the prior year appropriations limit presented in the accompanying Appropriations Limit Calculation to the prior year appropriations limit adopted by the City Council for the prior year.
Finding: No exceptions were noted as a result of our procedures. 395
To the City Council
5. We recalculated the 2023/2024 Appropriation Limit by multiplying the product of the two above factors by the 2022/2023 appropriation limit.
Finding: No exceptions were noted as a result of our procedures.
6. We compared the City’s actual revenues to the computed appropriation limit for fiscal year 2023/2024.
Finding: For the 2023/2024 fiscal year, the City’s actual revenues subject to the appropriations limit did not exceed the appropriation limit adopted by resolution of the City Council.
We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on Appropriations Limit calculation. Accordingly, we do not express such an opinion or conclusion. 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 Article XIII-B of the California Constitution.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report 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 those specified parties. However, this report is a matter of public record, and its distribution is not limited.
December 9, 2024
396
APPENDIX A
CITY OF AMERICAN CANYON
APPROPRIATION LIMIT CALCULATION
Year Ended June 30, 2024
APPROPRIATION LIMIT
ADOPTED BY CITY:
Recorded in Final 2023/2024 Budget 23,142,393 $
APPROPRIATION LIMIT
COMPUTATION PER REVIEW:
2022/2023 Appropriation Limit 22,461,800 $
Cost of living factor:
Change in California per capita income 0.9865
Population Adjustment Factor:
Population change in City of American Canyon 1.0444
Auditor computed limitation 23,142,393
Variance $ 0
397
550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
INDEPENDENT ACCOUNTANTS’ REPORT ON AGREED-UPON PROCEDURES
APPLIED TO APPROPRIATIONS LIMIT TESTING
To the Fire Protection District Board
City of American Canyon Fire Protection District
City of American Canyon, California
We have performed the procedures enumerated below to the accompanying calculation of the Appropriation Limit of the City of American Canyon Fire Protection District (the District) for the year ended June 30, 2024. The District’s management is responsible for the Appropriations Limit calculation.
The District and the League of California Cities (as presented in the publication entitled Agreed-Upon Procedures applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution) have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose to assist the District in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
The procedures and associated findings are as follows:
1. We obtained the District’s calculation of the 2023/2024 appropriations limit and compared the limit and annual adjustment factors included in the calculation to the limit and annual adjustment factors that were adopted by resolution of the Fire Protection District Board.
Finding: No exceptions were noted as a result of our procedures.
2. We compared the methodology used to determine the cost-of-living adjustment component to Article XIIIB which states that the District may annually adjust the component for either the change in California per capita personal income or, the percentage change in the District’s assessed valuation which is attributable to non-residential new construction. We recalculated the factor based on the above information.
Finding: No exceptions were noted as a result of our procedures.
3. We compared the methodology used to determine the population adjustment component to Article XIIIB which states that the District may annually choose to adjust the component for either the change in population in the County in which the District is located, or the change in population within the unincorporated area of the County in which the District is located. We recalculated the factor based on the above information.
Finding: No exceptions were noted as a result of our procedures. 398
City Council
City of American Canyon
4. We compared the prior year appropriations limit presented in the accompanying Appropriations Limit Calculation to the prior year appropriations limit adopted by the Fire Protection District Board for the prior year.
Finding: No exceptions were noted as a result of our procedures.
5. We recalculated the 2023/2024 Appropriation Limit by multiplying the product of the two above factors by the 2022/2023 appropriation limit.
Finding: No exceptions were noted as a result of our procedures.
6. We compared the District’s actual revenues to the computed appropriation limit for fiscal year 2023/2024.
Finding: For the 2023/2024 fiscal year, the District’s actual revenues subject to the appropriations limit did not exceed the appropriation limit adopted by resolution of the Fire Protection District Board.
We were engaged by the District to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on Appropriations Limit Calculation. Accordingly, we do not express such an opinion or conclusion. 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 Article XIII-B of the California Constitution.
We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the use of the Board of Directors and management of the District and is not intended to be and should not be used by anyone other than those specified parties. However, this report is a matter of public record and its distribution is not limited.
December 9, 2024
399
APPENDIX A
CITY OF AMERICAN CANYON FIRE PROTECTION DISTRICT
APPROPRIATION LIMIT CALCULATION
Year Ended June 30, 2024
APPROPRIATION LIMIT
ADOPTED:
Recorded in Final 2023/2024 Budget 15,480,285 $
APPROPRIATION LIMIT
COMPUTATION PER REVIEW:
2022/2023 Appropriation Limit 15,025,027 $
Cost of living factor:
Change in California per capita income 0.9865
Population Adjustment Factor:
Population change in City of American Canyon 1.0444
Auditor computed limitation 15,480,285
Variance $ (0)
400
CITY COUNCIL AGENDA
DECEMBER 17, 2024
STAFF REPORT
BUSINESS
ITEM NUMBER: 12.
TITLE
Rancho Del Mar Paving and Utility Improvements Project Construction Contract
RECOMMENDATION
Adopt a Resolu-on: 1) Amending the FY2024-25 Capital Budget and increasing the Project Budget from $5,916,232 to $7,666,232; 2) Awarding a construc-on contract to Ghilo9 Construc-on Company, Inc. in the amount of $5,997,715; and 3) Authorizing the Public Works Director to approve and execute Contract Change Orders in an aggregate amount not to exceed the Project Budget, in conjunc-on with the Rancho Del Mar Paving and U-lity Improvements Project (TR24- 0300).
CONTACT
Erica Ahmann Smithies, P.E., Public Works Director/City Engineer
BACKGROUND & ANALYSIS
On March 15, 2022, the City Council approved Resolu-on No. 2022-27 appropria-ng approximately $2,624,000 of American Rescue Plan Act (ARPA) funding to the Rancho Del Mar Paving and U-lity Improvements Project (TR24-0300; "Project"). Rancho Del Mar is one of six capital projects identified in Resolu-on No. 2022-27 to receive a por-on of the City's ARPA funding. There are three main improvements to the Rancho Del Mar project. The Project consists of pavement rehabilita-on by means of full depth replacement, asphalt rubber cape seal, water main replacement and reconnect, and sewer cured in place lining throughout the eastern por-ons of the Rancho Del Mar neighborhood in the City of American Canyon. Work includes, but is not limited to, mobiliza-on, storm water pollu-on preven-on, traffic control, curb ramp upgrades, micro milling, dig out repairs, crack sealing, asphalt rubber cape seal, full depth replacement of asphalt along Rio Del Mar, new signage and striping including cross walks, water main replacement and reconnec-on to services, water main abandonment, and sewer cured in place lining. Streets include Rio Del Mar, Los Altos Drive, Cassayre Drive, Joan Drive, Carolyn Drive, Alta Loma Drive, Del Rey Court, and Flamingo Court in the City of American Canyon. This project is also funded in part by the Napa Countywide Sales Tax Measure T, Water and Wastewater Enterprise funds.
On June 6, 2023, City Council approved Resolu-on 2023-43 authorizing a design services agreement with BenneF Engineering Services to deliver biddable construc-on documents for the Project for an amount not to exceed $534,022. During design review, it was iden-fied that the water main on Los 401
Altos Place and Rio Del Mar also needed to be replaced. This addi-onal scope was included in the final project design. In early October, BenneF delivered the bid documents, enabling the City to adver-se the Project, solici-ng compe--ve bids on October 18, 2024, with an Engineer's Es-mate of $6,787,000. On December 4, 2024, the following bids were received:
Contractor Bid Amount
Ghilotti Construction
Company, Inc.
$5,997,715
Team Ghilotti $6,114,170
Argonaut Constructors $6,414,495
Ghilotti Bros., Inc. $6,477,710
Martin Brothers
Construction
$7,500,282.50
Granite Rock Company $7,873,340
Mountain Cascade, Inc. $7,916,319
The bid submiFed by Ghilo9 Construc-on Company, Inc. in the amount of $5,997,715 is the apparent low bid. Staff has reviewed the bid from Ghilo9 Construc-on Company, Inc. and found it to be both responsive and responsible. Staff has verified the contractor's qualifica-ons including valid Class A license, DIR registra-on, and references, and found them to be sa-sfactory and acceptable. The prices of the Bid Items reflect reasonable and customary costs of comple-ng the work.
Staff recommends the Council award a construc-on contract to Ghilo9 Construc-on Company, Inc. in the amount of $5,997,715 in conjunc-on with the Rancho Del Mar Paving and U-lity Improvements Project (TR24-0300).
COUNCIL PRIORITY PROGRAMS AND PROJECTS
Infrastructure: "Develop and maintain infrastructure resources to support sustainable growth."
FISCAL IMPACT
In order to deliver a constructed project, the following project expenditures are anticipated:
Description Estimated Amount
Construction Contract $5,997,715
Construction Contingency $1,248,517
Materials Testing Services $120,000
Construction Management
and Inspection
$300,000
TOTAL $7,666,232
Due to the addi-onal scope for water main replacement on Los Altos Place and Rio Del Mar and the 402
significant increase in costs of water main installa-on, addi-onal funds are needed from the Water Opera-ons fund. The current available Project Budget is $5,916,232. In order to meet the total an-cipated construc-on budget, the following amendment is proposed to the FY24-25 CIP and Project Budget:
Fund Number and
Name
Current Amount Proposed Increase New Amount
Fund 211, Measure T $1,201,000 $0 $1,201,000
Fund 240, ARPA $2,219,232 $0 $2,219,232
Fund 510, Water
Operations
$1,162,000 $1,750,000 $2,912,000
Fund 540, Wastewater
Operations
$1,334,000 $0 $1,334,000
TOTAL $5,916,232 $1,750,000 $7,666,232
ENVIRONMENTAL REVIEW
15301 - The Project is exempt from review under the California Environmental Quality Act ("CEQA") under the Class 1 exemp-on of exis-ng facili-es of Sec-on 15301 of Title 14 of the California Code of Regula-ons and said exemp-on is not negated by any excep-on under Sec-on 15300.2 of said Regulations.
ATTACHMENTS:
1. Resolution
2. Project Map
403
RESOLUTION NO. 2024‐______
ADOPT A RESOLUTION: 1) AMENDING THE FY2024‐25 CAPITAL BUDGET AND INCREASING THE PROJECT BUDGET FROM $5,916,232 TO $7,666,232; 2) AWARDING A CONSTRUCTION CONTRACT TO GHILOTTI CONSTRUCTION, INC IN THE AMOUNT OF $5,997,715 AND 3) AUTHORIZING THE PUBLIC
WORKS DIRECTOR TO APPROVE AND EXECUTE CONTRACT CHANGE ORDERS IN AN AGGREGATE
AMOUNT NOT TO EXCEED THE PROJECT BUDGET, IN CONJUNCTION WITH THE RANCHO DEL MAR PAVING AND UTILITY IMPROVEMENTS PROJECT (TR24‐0300).
WHEREAS, the Rancho Del Mar Paving and Utility Improvements Project (TR24‐0300) consists of pavement rehabilitation by means of full depth replacement, asphalt rubber cape seal, crack sealing, water main replacement and reconnection to services, curb ramp upgrades, sewer cured in place lining throughout the Rancho Del Mar neighborhood streets as follows, Rio Del Mar, Los Altos Drive, Cassayre Drive, Joan Drive, Carolyn Drive, Alta Loma Drive, Del Rey Court, and Flamingo Court; and WHEREAS, the Engineer’s Estimate for the constructed improvements is $6,787,000; and WHEREAS, the City solicited competitive bids for the Project on October 18, 2024, and on December 4, 2024, the following bids were received; and
Bidder Total Bid Amount
Ghilotti Construction Company, Inc $5,997,715
Team Ghilotti $6,114,170
Argonaut Construction $6,414,495
Ghilotti Bros $6,477,710
Martin Brothers $7,500,282.50
Granite Rock $7,873,340
Mountain Cascade $7,916,319
WHEREAS, staff has reviewed the bid from Ghilotti Construction Company and found it to be both responsive and responsible; and
WHEREAS, staff has verified the contractor’s qualifications and references, and found them to be satisfactory and acceptable; and
WHEREAS, staff finds the prices of the Bid Items reflect reasonable and customary costs for completing the work; and
WHEREAS, the scope of improvements of the Project were expanded during the course of design, thereby increasing the required Project Budget.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of American Canyon, hereby amends the FY 2024‐25 Capital Budget as follows; and
404
2 Budget Line Item Name Proposed Increase
510‐85‐450‐48310 Water Ops (Fund 510) $1,750,000
350‐85‐450‐46110 CIP Fund Capital $1,750,000
NOW, THEREFORE, BE IT FURTHER RESOLVED that the City Council of the City of American Canyon, hereby amends the Project Budget for the Rancho Del Mar Paving and Utility Improvements Project, increasing it as follows; and
Source Current Amount New Amount
Fund 211, Measure T $1,201,000 $1,201,000
Fund 240, ARPA $2,219,232 $2,219,232
Fund 510, Water Operations $1,162,000 $2,912,000
Fund 540, Wastewater Operations $1,334,000 $1,334,000
Total $5,916,232 $7,666,232
NOW, THEREFORE, BE IT FURTHER RESOLVED that the City Council of the City of American Canyon hereby 1) awards a construction contract to Ghilotti Construction Company in the amount of $5,997,715 and 2) authorizes the Public Works Director to approve and execute change orders in an aggregate amount not to exceed the Project Budget in conjunction with the Rancho Del Mar Paving and Utility Improvements Project (TR24‐0300).
PASSED, APPROVED and ADOPTED at a regularly scheduled meeting of the City Council of the City of American Canyon held on the 17th day of December, 2024, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
____________________________
Pierre Washington, Mayor
ATTEST: APPROVE AS TO FORM:
____________________________ _____________________________ Taresa Geilfuss, CMC, City Clerk William D. Ross, City Attorney 405
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2022)
Distribution
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ROADJAMES RDRIOLOS ALTOS
406
CITY COUNCIL AGENDA
DECEMBER 17, 2024
STAFF REPORT
BUSINESS
ITEM NUMBER: 13.
TITLE
Selec
on of Nominee for Napa County Representa
ve on the Metropolitan Transporta
on
Commission (MTC)
RECOMMENDATION
Consider poten
al nominees for the Napa County City Selec
on Commi/ee to consider for
appointment to the Metropolitan Transporta
on Commission (MTC) and adopt a Minute Order
directing staff to submit the name to the Napa County City Selection Committee.
CONTACT
Taresa Geilfuss, City Clerk
BACKGROUND & ANALYSIS
Due to the upcoming vacancy created by two new members joining the Board of Supervisors in January 2025, there is a need to fill the unexpired term for the Napa County representa ve on the
MTC. The unexpired term began on February 10, 2023, and will end on February 9, 2027.
The Metropolitan Transporta
on Commission (MTC) is the transporta
on planning, financing, and
coordina
ng agency for the nine-county San Francisco Bay Area. As per MTC Government Code § 66503(b), the Napa County City Selec
on Commi/ee is tasked with providing the Board of
Supervisors with a list of three nominees, one of whom will be selected to fill this vacancy.
Nominees must be selected based on their familiarity with transporta on issues and their
commitment to addressing the transportation challenges facing the region.
The City Selec
on Commi/ee will meet to consider nominees for this vacancy. As part of this process, each city and town within Napa County must submit a nominee for considera on by
January 10, 2025. The nominee must be a current Mayor, Councilmember, or Board of Supervisors member who is interested in representing Napa County on the MTC.
Government Code Sec
on 66504 specifies that MTC commissioners must be selected based on their “special familiarity with the problems and issues in the field of transporta on.” The selected
representa
ve will be responsible for helping to shape regional transporta on policy, funding
priorities, and long-term planning efforts for Napa County and the wider Bay Area.
Council is requested to discuss poten
al nominees during this mee
ng, and if a suitable candidate
407
emerges, to formally approve a nominee to be submi/ed to the Napa County City Selec on
Committee.
Upon the Council’s approval of a nominee, staff will submit the name to the Napa County City Selec
on Commi/ee for considera
on before the deadline of January 10, 2025. The Commi/ee will review the nominees and provide the Board of Supervisors with three names for final appointment to the MTC.
COUNCIL PRIORITY PROGRAMS AND PROJECTS
Not applicable.
FISCAL IMPACT
There is no fiscal impact associated with this action.
ENVIRONMENTAL REVIEW
None
ATTACHMENTS:
None
408
Future Agenda Items
December 26, 2024, Planning Commission Meeting. 6:30 p.m Cancelled
Early January TBD Special City Council Meeting
Commissioner Interviews/Appointments
January 21, 2024, Regular City Council Meeting; 6:30 p.m.
Proclamation for Ken Leary
Giovannoni Tentative Parcel Map
Skatepark Municipal Code Update
Parks & Recreation Refund Policy
Human Resources Annual Report
Hwy 29 Multi Modal Project (NVTA)
Unscheduled
Council Requested Items Councilmember
Date of
Council Vote Notes
Review and File American Canyon
History Report Washington 7/18/2023 In progress, council date TBD Revisit Alignment of West Side
Connector Joseph 10/17/2023
On hold pending General Plan
update.
All Electric Reach Code (Discussion
only) Joseph 11/7/2023
On hold pending RCAAP and
Berkeley litigation.
Food Ware Ordinance Joseph 09/17/2024 In progress, council date TBD A.I. Policy Discussion Oro 12/3/2024 In progress, council date TBD Community Benefits Program
Discussion Oro 12/3/2024 In progress, council Date TBD
409