American Canyon City Council
December 17, 2024

REGULAR CITY COUNCIL MEETING AGENDA
City Hall - Council Chambers
4381 Broadway St., Suite 201, American Canyon
December 17, 2024
6:30 PM
Tonight's mee'ng is a limited public forum. American Canyon promotes respec0ul and responsible behavior among its mee'ng par'cipants, whether they are present in person or remotely. Using offensive language or remarks that promote, foster, or perpetuate discrimina'on based on race, creed, color, age, religion, gender marital status, status regarding public assistance, na'onal origin, physical or mental disability or sexual orienta'on/gender iden'fica'on, as well as any other category protected by federal, state or local laws will not be tolerated. In the case of an occurrence, the speaker will be immediately disconnected from the microphone.

PUBLIC PARTICIPATION
City Council and other public mee"ngs will be conducted in person. This mee"ng is also available via Zoom, is broadcast live to residents on Napa Valley TV, on our website and on YouTube.

Zoom Link: Click here. Webinar ID: 849 9699 3806; Passcode: 12345. Phone in to Zoom: 408-638-0968 Oral comments, during the meeting: Oral comments can be made in person during Open and Closed Session or through Zoom in Open Session only. On Zoom use the "raise your hand" tool during any public comment period.

To avoid confusion, hands raised outside of Public Comment periods will be lowered.

Wri=en comments: Submit wri4en comments by the eComments link, located on the Mee"ngs & Agendas page of our website. eComments are available to council members in real "me. To allow for Council review of comments, eComments will close at 3:00 pm on the day of the meeting.

The above iden"fied measures exceed all legal requirements for par"cipa"on in public comment, including those imposed by the Ralph M. Brown Act. For more informa"on, please call the Office of the City Clerk at (707) 647-4369 or email [email protected].

AGENDA MATERIALS: City Council agenda materials are published 72 hours prior to the mee"ng and are available to the public via the City’s website at www.americancanyon.gov.

AMERICANS WITH DISABILITIES ACT: The City Council will provide materials in appropriate alterna"ve formats to comply with the Americans with Disabili"es Act. Please send a wri4en request to City Clerk at 4381 Broadway, Suite 201, American Canyon, CA 94503 or by email to [email protected]. Include your name, address, phone number and brief descrip"on of the requested materials, as well as your preferred alternative format or auxiliary aid, at least three calendar days before the meeting. 5:30 P.M. – CLOSED SESSION
The mayor will call the meeng to order and conduct roll call. Council will immediately convene into Closed Session aer hearing any public comment on Closed Session items. At 6:30 p.m. the Council will reconvene into Open Session and then resume Closed Session at the end of the meeting to address outstanding items, if necessary.

Mayor: Pierre Washington
Vice Mayor: Mark Joseph
Councilmembers: Brando Cruz, Melissa Lamattina, David Oro CITY COUNCIL MEETING AGENDA DECEMBER 17, 2024
1 CALL TO ORDER - CLOSED SESSION

ROLL CALL - CLOSED SESSION

PUBLIC COMMENTS - CLOSED SESSION ITEMS
This me is reserved for members of the public to address the City Council on Closed Session Items only. Comments must be made in person and are limited to 3 minutes. Comments for items on the Open Session agenda will be taken when the item is called in Open Session. Comments for Items not on the Closed Session or Open Session agenda will be heard during the Open Session Public Comment period.

MEETING RECESS - COUNCIL TO CONVENE IN CLOSED SESSION
5:30 P.M. CLOSED SESSION ITEMS

1. Conference with Legal Counsel - Exis'ng Li'ga'on. Authorized pursuant to Government Code Section 54956.9(d)(1):
a. City of American Canyon v. City of Vallejo, et al. (Sacramento Superior Court Case No. 34-2022-00327471).
b. City of Vallejo v. City of American Canyon et al . (Third District Court of Appeal Case No. C102070; formerly Sacramento County Superior Court Case No. 23WM000055). c. City of Vallejo v. City of American Canyon et al . (Sacramento County Superior Court Case No. 24WM000078).
d. City of Vallejo v. City of American Canyon et al. (Marin County Superior Court Case No. CV0003752).

2. Conference with Legal Counsel – An'cipated Li'ga'on. Authorized pursuant to Government Code Section 54956.9 (d)(2). Three (3) Matters.

Recommendation:
6:30 P.M. OPEN SESSION - REGULAR MEETING

CALL TO ORDER - COUNCIL TO RECONVENE IN OPEN SESSION

PLEDGE OF ALLEGIANCE

ROLL CALL - OPEN SESSION

REPORT ON CLOSED SESSION/CONFIRMATION OF REPORTABLE ACTION

PROCLAMATIONS AND PRESENTATIONS

3. Proclama'on Congratula'ng American Canyon High School on winning the 2024 CIF Division 5A State Football Championship

PUBLIC COMMENTS - ITEMS NOT ON CLOSED SESSION OR OPEN SESSION AGENDA This me is reserved for members of the public to address the City Council on items that are not on the Closed Session CITY COUNCIL MEETING AGENDA DECEMBER 17, 2024
2 or Open Session agenda and are within the subject ma(er jurisdicon of the City Council. Comments are limited to 3 minutes. Comments for items on the Open Session agenda will be taken when the item is called in Open Session.The City Council is prohibited by law from taking any acon on ma(ers discussed that are not on the agenda, and no adverse conclusions should be drawn if the City Council does not respond to public comment at this time.

AGENDA CHANGES
The Mayor and Council may change the order of the Agenda or request discussion of a Consent Item. A member of the Public may request discussion of a Consent Item by making that request during Public Comment.

CONSENT CALENDAR

4. Minutes of December 3, 2024
Recommendation: Approve the minutes for the City Council meeting of December 3, 2024.

5. Parks and Recreation Department User Fee Schedule
Recommendation: Adopt a Resolu"on of the City Council of the City of American Canyon to repeal and replace Resolu"on 2024-24 with the updated Parks and Recrea"on Department User Fee Schedule.

6. AB1600 Annual Report
Recommendation: Receive and file the Development Impact Fee Report for the Fiscal Year ended June 30, 2024.

7. City Facilities Security Upgrade
Recommendation: Adopt a Resolu"on increasing the opera"ng budget for the Water and Wastewater Enterprises, $21,118 and $46,531 respec"vely and authorizing the City Manager to enter into an agreement with Safe House Corpora"on for facility security upgrades for an amount not to exceed $116,950.

8. Amendment #2 to Lease Agreement with SpectraSite Communica'ons, LLC for Lease of City-owned Parcel
Recommendation: Adopt resolution authorizing City Manager to execute Lease Amendment #2 with SpectraSite Communications, LLC

9. Watson Ranch Lots 14 & 15 Public Improvements Acceptance Recommendation: Adopt a Resolu"on accep"ng the public streets and appurtenant u"li"es improvements associated with Watson Ranch Lots 14 and 15 Public Improvements Project.

PUBLIC HEARINGS
There are no public hearings.

BUSINESS

10. Final List of Commission Vacancies and Appointment Process Recommendation: Adopt by minute order the final list of commission vacancies and approve the process for appointing new commission members.

11. Annual Comprehensive Financial Report and Year-end Financial Results CITY COUNCIL MEETING AGENDA DECEMBER 17, 2024
3 Recommendation: Receive the draO Annual Comprehensive Financial Report and related communications from the City's external auditor for Fiscal Year 2023-24.

12. 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 GhiloQ 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 Utility Improvements Project (TR24-0300).

13. Selec'on of Nominee for Napa County Representa've on the Metropolitan Transportation Commission (MTC)
Recommendation: Consider poten"al nominees for the Napa County City Selec"on Commi4ee to consider for appointment to the Metropolitan Transporta"on Commission (MTC) and adopt a Minute Order direc"ng staff to submit the name to the Napa County City Selection Committee.

MANAGEMENT AND STAFF ORAL REPORTS

MAYOR/COUNCIL COMMENTS AND COMMITTEE REPORTS
The Mayor and Council may comment on ma(ers of public concern and announce ma(ers of public interest; no collective council action will be taken.

FUTURE AGENDA ITEMS

14. Future Agenda Items of Note

ADJOURNMENT

CERTIFICATION
I, Nicolle Hall, Deputy City Clerk for the City of American Canyon, do hereby declare that the foregoing agenda of the City Council was posted in compliance with the Brown Act prior to the meeting date. ______________________________________
Nicolle Hall, Deputy City Clerk
CITY COUNCIL MEETING AGENDA DECEMBER 17, 2024
4 CITY OF AMERICAN CANYON

PROCLAMATION

A PROCLAMATION OF THE CITY COUNCIL OF

AMERICAN CANYON CONGRATULATING AMERICAN
CANYON HIGH SCHOOL ON WINNING THE 2024 CIF
DIVISION 5A STATE FOOTBALL CHAMPIONSHIP
WHEREAS, the American Canyon High School football team (Wolves) demonstrated exceptional skill, dedication, and teamwork throughout the 2024 football season, finishing with a record of 13 wins and only 2 losses; and
WHEREAS, after finishing the 2024 regular season with an 8-2 record in the California North Coast Section Redwood Empire – Valley Division, the Wolves qualified for the playoffs; and WHEREAS, the Wolves won five straight playoff games, including defeating College Park High School 7-0 on November 15, then defeating Granada High School 45-12 on November 22, then defeating Redwood High School 35-28 on December 1st, then defeated Lassen High School 43-20 on December 8; and
WHEREAS, the Wolves then travelled to Long Beach, CA and earned the 2024 California Interscholastic Federation (CIF) Division 5A State Football Championship with an outstanding victory 68-47 over Palmdale High School on December 14, 2024; and WHEREAS, the 2024 CIF Division 5A State Football Championship Game was the highestscoring state title game in state history; and WHEREAS, the Wolves put American Canyon “on the map” by winning their first-ever CIF state title and the first one earned by a school from Napa County; and WHEREAS, under the leadership of Head Coach Trevor Hudson and the guidance of assistant coaches, the players exhibited perseverance, discipline, and sportsmanship, both on and off the field, making the entire community proud; and
WHEREAS, the efforts of the team’s athletes, including [mention standout players if desired], played a critical role in bringing this prestigious victory home to American Canyon; and 5 WHEREAS, the City of American Canyon is proud of the accomplishments of these young athletes, their coaches, and their families, who have shown what can be achieved through hard work, collaboration, and a shared commitment to excellence; and WHEREAS, the Wolves’ success brings pride and joy to the residents of American Canyon and serves as an inspiration to future generations of athletes and students.

NOW, THEREFORE, BE IT PROCLAIMED that the City Council of the City of American Canyon congratulates the American Canyon High School football team, Head Coach Trevor Hudson, assistant coaches, players and their families, and support staff on their remarkable achievement of winning the 2024 CIF Division 5A State Football Championship.

BE IT FURTHER PROCLAIMED that the City Council of the City of American Canyon expresses its deepest appreciation for the Wolve’s hard work, determination, and commitment to excellence, and extends its heartfelt congratulations to the entire team.

BE IT FURTHER PROCLAIMED that the City Council of the City of American Canyon hereby declares Saturday, December 14, 2024 to forever be known as “American Canyon High School State Football Championship Day” in American Canyon.

Dated: December 17, 2024
__________________________
Pierre Washington, Mayor
6 CITY OF AMERICAN CANYON

REGULAR CITY COUNCIL MEETING

ACTION MINUTES
December 3, 2024
6:30 P.M. OPEN SESSION - REGULAR MEETING

CALL TO ORDER
The City Council meeting was called to order at 6:64 p.m.

PLEDGE OF ALLEGIANCE
The Pledge of Allegiance was recited.

ROLL CALL

Present: Councilmember Mark Joseph, Councilmember Pierre Washington, Vice Mayor David Oro, Mayor Leon Garcia

Absent: Councilmember Mariam Aboudamous

PROCLAMATIONS AND PRESENTATIONS

1. Declaration of the Result of the General Municipal Election of November 5, 2024 Action: Motion to approve the Resolution 2024-90 accepting the election results of the November 5, 2024 General Municipal Election made my Councilmember Mark Joseph, seconded by Councilmember Pierre Washington, and CARRIED by roll call vote.

Ayes: Councilmember Mark Joseph, Councilmember Pierre Washington, Vice Mayor David Oro, Mayor Leon Garcia
Nays: None
Abstain: None

Absent: Councilmember Mariam Aboudamous
The City Council meeting was adjourned by Mayor Garcia.

The City Council meeting was reopened by new Mayor Pierre Washington and called to order at 6:41 p.m.

2. Oath of Office for New Mayor and Councilmembers
City Clerk Taresa Geilfuss administered Oaths of Office to Mayor Pierre Washington, Councilmember Melissa Lamattina and Councilmember Brando Cruz.
7 ROLL CALL

Present: Councilmember Brando Cruz, Councilmember Melissa Lamattina, Councilmember Mark Joseph, Vice Mayor David Oro, Mayor Pierre Washington

Absent: None
Excused: None

PUBLIC COMMENTS - ITEMS NOT ON THE AGENDA
Mayor Washington called for public comments. Written comments: none. Oral comments: Supervisor Belia Ramos was called to speak; Fran Lemos was called to speak; Terrance McGrath was called to speak; Joan Bennett was called to speak; Janelle Sellick was called to speak; Justin Hamilton Hole was called to speak. The public comment period was closed.

AGENDA CHANGES
There were no changes to the agenda.

CONSENT CALENDAR
Action: Motion to adopt CONSENT CALENDAR made by Councilmember Mark Joseph, seconded by Vice Mayor David Oro, and CARRIED by roll call vote.

Ayes: Councilmember Brando Cruz, Councilmember Melissa Lamattina, Councilmember Mark Joseph, Vice Mayor David Oro, Mayor Pierre Washington Nays: None
Abstain: None

Absent: None
Excused: None

3. Minutes of November 19, 2024
Action: Approved the minutes for the City Council meeting of November 19, 2024.

4. Report Upon Return from Closed Session
Action: Approved the Report Upon Return from Closed Session for the City Council Meeting of November 19, 2024.

PUBLIC HEARINGS

5. Ordinance Modifying Certain Compensation Provisions for the Members of the City Council Council received an Ordinance Modifying Certain Compensation Provisions for the Members of the City Council staff report from City Attorney William Ross. Mayor Washington opened the public hearing and called for public comments. Written comments: none. Oral comments: Joan 8 Bennett was called to speak; Beth Marcus was called to speak. Public comments and the public hearing were closed.

Action: Motion to adopt Ordinance 2024-09 postponing the start date of increases to the monthly salary of City Council Members, and removing compensation provided to City Council Members when agenda items include matters related to the former American Canyon County Water District ("Water District") made by Vice Mayor David Oro,seconded by Councilmember Brando Cruz, and CARRIED by roll call vote.

Ayes: Councilmember Brando Cruz, Councilmember Melissa Lamattina, Councilmember Mark Joseph, Vice Mayor David Oro, Mayor Pierre Washington Nays: None
Abstain: None

Absent: None
Excused: None

BUSINESS

6. Selection of Vice Mayor and City Council Committee Appointments for 2025 Action:

Action: Motion to adopt Minute Order 2024-11 appointing Councilmember Mark Joseph to serve as Vice Mayor for a one-year term, January to December 2025 made by Vice Mayor David Oro, seconded by Mayor Pierre Washington, and CARRIED by roll call vote.

Ayes: Councilmember Brando Cruz, Councilmember Melissa Lamattina, Councilmember Mark Joseph, Vice Mayor David Oro, Mayor Pierre Washington Nays: None
Abstain: None

Absent: None
Excused: None
Council received a 2025 City Council Appointments List staff report from City Manager Jason Holley. Mayor Washington called for public comments. Written comments: none.

Oral comments: none. The public comment period was closed. 9 Action: Motion to adopt Minute Order 2024-12, approving the 2025 City Council Appointments List as amended made by Vice Mayor Mark Joseph, seconded by Councilmember Brando Cruz, and CARRIED by roll call vote.

Ayes: Councilmember Brando Cruz, Councilmember Melissa Lamattina, Councilmember David Oro, Vice Mayor Mark Joseph, Mayor Pierre Washington Nays: None
Abstain: None

Absent: None
Excused: None

7. Selection of Nominee for Napa County Representative on the Metropolitan Transportation Commission (MTC)
Council received a Selection of Nominee for Napa County Representative on the Metropolitan Transportation Commission (MTC) staff report from City Manager Jason Holley.

Action: Motion to continue this item to the next regular City Council meeting on December 17, 2024, made by Councilmember David Oro, seconded by Vice Mayor Mark Joseph, and CARRIED by roll call vote.

Ayes: Councilmember Brando Cruz, Councilmember Melissa Lamattina, Councilmember David Oro, Vice Mayor Mark Joseph, Mayor Pierre Washington Nays: None
Abstain: None

Absent: None
Excused: None

8. Standard Proclamation List for 2025
Council received a Standard Proclamation List staff report from City Manager Jason Holley. Mayor Washington called for public comments. Written comments: none. Oral comments: Beth Marcus was called to speak. The public comment period was closed.

Action: Motion to adopt Minute Order 2024-13 approving the Standard Proclamation List for Calendar Year 2025 as amended to include a Meet Me in the Streets proclamation each June and changing the name of the Philippine American Heritage Month proclamation to Philippine American History Month made by Vice Mayor Mark Joseph, seconded by Councilmember Melissa Lamattina, and CARRIED by roll call vote. 10 Ayes: Councilmember Brando Cruz, Councilmember Melissa Lamattina, Councilmember David Oro, Vice Mayor Mark Joseph, Mayor Pierre Washington Nays: None
Abstain: None

Absent: None
Excused: None

9. 2025 City Council and Commission Meeting Calendars
Council received a 2025 City Council and Commission Meeting Calendars staff report from City Manager Jason Holley. Mayor Washington called for public comments. Written comments: none.

Oral comments: none. The public comment period was closed.

Action: Motion to adopt Minute Order 2024-14 the 2025 City Council and Commission meeting calendars made by Vice Mayor Mark Joseph, seconded by Councilmember Brando Cruz, and CARRIED by roll call vote.

Ayes: Councilmember Brando Cruz, Councilmember Melissa Lamattina, Councilmember David Oro, Vice Mayor Mark Joseph, Mayor Pierre Washington Nays: None
Abstain: None

Absent: None
Excused: None

MANAGEMENT AND STAFF ORAL REPORTS
Council received oral updates from Parks & Recreation Director Alexandra Ikeda.

MAYOR/COUNCIL COMMENTS AND COMMITTEE REPORTS
The mayor and council members provided oral reports and announced items of community interest.

FUTURE AGENDA ITEMS

10. Future Agenda Items of Note
Action: Motion to add to a future agenda an A.I. Policy discussion made by Councilmember David Oro, seconded by Vice Mayor Mark Joseph, and CARRIED by roll call vote.

Ayes: Councilmember Brando Cruz, Councilmember Melissa Lamattina, Councilmember David Oro, Vice Mayor Mark Joseph, Mayor Pierre Washington Nays: None
Abstain: None

Absent: None
Excused: None
11 Action: Motion to add to a future agenda a Community Benefits Program discussion made by Councilmember David Oro,seconded by Councilmember Brando Cruz, and CARRIED by roll call vote.

Ayes: Councilmember Brando Cruz, Councilmember Melissa Lamattina, Councilmember David Oro, Vice Mayor Mark Joseph, Mayor Pierre Washington Nays: None
Abstain: None

Absent: None
Excused: None

ADJOURN TO CLOSED SESSION
The meeting was adjourned to Closed Session at 8:34 p.m.

CLOSED SESSION

11. Conference with Legal Counsel – Anticipated Litigation. Authorized pursuant to Government Code Section 54956.9 (d)(2). One (1) Matter; initiation of litigation.

12. Matters Relating to Public Employment Public Employee Performance Evaluation Pursuant to Government Code Section 54957.

Position: Jason Holley, City Manager

ADJOURNMENT
The meeting was adjourned at 9:50 p.m. With respect to Item 12, there was no reportable action.

CERTIFICATION
Respectfully Submitted,
_____________________________________
Taresa Geilfuss, City Clerk
12 DECEMBER 3, 2024 CITY COUNCIL MEETING
View
presentations,
agenda
packets and
meeting
details:

City Council
Community Update
Proclamations and
Presentations
Accepted the results of the November 5 General
Municipal Election.

Mayor Pierre Washington, Council Member Melissa
Lamattina and Council Member Brando Cruz took
their Oaths of Office.

City Action
Former City Council Member
Ken Leary recognition
Commission Vacancies
and more!
Next time...

JoinourDecember
17 meetingtolearn
moreabout:

Held a public hearing on compensation provisions for Council Members of the City of American Canyon.

Appointed Vice Mayor Mark Joseph to a one-year term and approved the 2025 City Council appointments list.

Considered nominees for the Napa County nominee for the Metropolitan Transportation Committee.

Adopted a resolution approving the 2025 standard proclamation list.

Issued a Minute Order approving the 2025 City Council and Commission meeting calendars.
13 CITY COUNCIL AGENDA
DECEMBER 17, 2024

STAFF REPORT

CONSENT
ITEM NUMBER: 5.

TITLE
Parks and Recreation Department User Fee Schedule

RECOMMENDATION
Adopt a Resolu*on of the City Council of the City of American Canyon to repeal and replace Resolution 2024-24 with the updated Parks and Recreation Department User Fee Schedule.

CONTACT
Alexandra Ikeda, Parks and Recreation Director

BACKGROUND & ANALYSIS
On December 8, 2022, the Parks and Community Services (PCS) Commission reviewed and recommended 16 Service Categories (A8achment 1) and the Cost Recovery Pyramid Model (A8achment 2), which outlines and defines the cost recovery percentage rates for services provided through the Parks and Recreation Department.

Each Service Category was strategically placed within the Cost Recovery Pyramid Model (Pyramid), establishing a common language of terms and concepts related to pricing, and se:ng the cost recovery percentages associated with each level of service. Each "*er" of the Pyramid, one through five is the level of service from the Highest Community Benefit to Highly Individual Benefit - to ensure equitable pricing, maintain the quality of our services, and iden*fy and recognize core services for the community. In 2024, Tier 2 of the model was updated to address the exis*ng percentage gap between Tier 1 and Tier 2.

This founda*on and progression reflect the core mission of parks and recrea*on while also demonstra*ng the growth and maturity of our organiza*on as we enhance our program and facility offerings. Addi*onally, City staff surveyed similar parks and recrea*on programs to ensure our fees remain competitive and aligned with current market rates.

In 2023, the City ini*ated a three-year plan to gradually update program and service fees, moving toward a more modern and realis*c pricing structure. The plan involved implemen*ng structural fee increases in 2023 and 2024, raising fees beyond the Consumer Price Index (CPI) for all Urban Consumers for the San Francisco, Oakland, and San Jose metropolitan areas by the Bureau of Labor Sta*s*cs, based on the Service Categories and Cost Recovery Pyramid Model. For 2025, the City 14 planned to adjust fees solely based on CPI.

As part of this plan, the City Council approved and adopted the Parks and Recrea*on Department User Fee Schedule through Resolu*on 2024-24 on March 19, 2024 (A8achment 3). A8achment 4 includes the resolu*on amending the User Fee Schedule with a 2.7% CPI adjustment, effec*ve January 1, 2025, through December 31, 2025. Because the Winter/Spring Ac*vity Guide, covering programs from January through April, went to print on November 8, 2024, the August 2024 CPI adjustment report was used. However, some fees were adjusted beyond the CPI to align with cost recovery standards, while others were leI unchanged due to market condi*ons and data from comparable agencies. Incremental fee increases are essen*al to offset the infla*on and labor costs and to help prevent larger increases in the future within Parks and Recreation.

Upon adop*on of the updated resolu*on, all programs and services fees provided by the Parks and Recrea*on Department will incur a 2.7% CPI adjustment effec*ve January 1, 2025, through December 31, 2025.

COUNCIL PRIORITY PROGRAMS AND PROJECTS
Infrastructure: "Develop and maintain infrastructure resources to support sustainable growth."

FISCAL IMPACT
It is an*cipated that the proposed fee adjustment will result in addi*onal revenue to the General Fund of approximately $13,000 annually. This revenue is intended to "offset" the costs of exis*ng services provided by the City. Recovering these costs from service recipients will help free up cri*cal General Fund resources.

ENVIRONMENTAL REVIEW
15378(b) - The ac*on is not a "Project" subject to the California Environmental Quality Act ("CEQA") because it does not qualify as a "Project" under Public Resources Code Sec*ons 21065 and 21080 and in Section 15378(b) of Title 14 of the California Code of Regulations.

ATTACHMENTS:

1. Service Categories

2. Cost Recovery Pyramid Model

3. Resolution 2024-24

4. Parks and Recreation User Fee Schedule
15 PCS Meeting: 12/08/2022
Park and Recreation Service Categories
TIER 1: HIGH COMMUNITY BENEFIT (0%-10%)
Volunteer/Internship/Community Service Programs: Managing individuals or groups to donate their time and effort to a structured or scheduled experience, support educational or service requirements, provide facility improvements, or provide essential services to the community. Examples include:

Volunteer projects throughout the city, internships, food distributions and deliveries, disaster aid and referrals, emergency shelter, trail maintenance, naturalists, and adopting a park or field.

Non-Monitored Park/Facility Use: Drop-in use of a park/facility/activity that is non-registered and noninstructed and is NOT monitored by City staff or volunteers. Examples include: Open spaces, trails, parks, skateparks, dog parks, playgrounds, passive and active park areas, etc.

Community Events – Nonprofits & Community Partners: Community-wide events provided by a cityrecognized nonprofit and community partner that benefits and serves the entire community as a whole; typically, these events would not require a fee to attend, but they need some support from the City (i.e. a facility, staff, or minimal resources) to help make the event successful for the entire community.

Examples include: Juneteenth, Pride, and Pumpkin Walk at the Wetlands.

Community Events – Produced by the City: Community-wide events typically produced by the Department and offered on an annual basis for the entire community. Examples include: The Fourth of July, Magic of the Season, etc.

TIER 2: CONSIDERABLE COMMUNITY BENEFIT (10%-50%)
Facility Passes and Drop-in Monitored Access: The use of recreation facilities for organized city programming that required staff monitoring or specialized equipment to conduct the program.

Examples include: Public swim, lap swimming, unstructured activities and social time, and open gym.

TIER 3: BALANCED COMMUNITY/INDIVIDUAL BENEFIT (25%-75%) Rentals/Exclusive Use – Affiliates/Partners/Community Service: Temporary and exclusive use of City space and facilities on a one-time or one-season basis through a formal agreement to groups identified as having allied interests with the City, fulfills a core service in lieu of the City and serves the community at large. Examples include: Reindeer Run, crab feed fundraisers, etc.

Tournaments/Leagues: Schedule one-time sporting and/or multi-game events for various age groups that are organized and/or managed by staff. Examples include: Softball league, basketball league, swim meets, volleyball league, etc.
16 PCS Meeting: 12/08/2022
TIER 4: MOSTLY INDIVIDUAL BENEFIT (50%-100%)
Classes, Programs, Workshops, and Camps – Beginner / Multi-Level: Entry or multi-level group recreational and/or instructional programs and activities for children, youth, and adults who have no prior experience. Examples include: Learn to swim group lessons, basketball and fitness classes, enrichment, educational programs, etc.

Trips: Day, overnight, and extended trips that provide opportunities for participants to visit selected destinations. Examples include: Tours, dinners, theater, day trips, boat tours, etc.

Classes, Programs, Workshops, Camps, and Clinics – Advanced/Competitive/Certifications: Focus on advanced activities/instruction, certification, or competitive activities for children, youth, and adults with prior experience. Examples include: Lifeguard Training, competitive swim clinics, and travel/competitive sports.

TIER 5: HIGHLY INDIVIDUAL BENEFIT (75%-150%)
Merchandise/Concessions/Vending: Include consumable and non-consumable goods for purchase at various facilities. Examples include: Swim diapers, food, and beverages, city apparel, etc.

Private/Semi-Private Lessons: Lessons arranged for one to three students with a specific instructor and/or time. Examples include: Private tennis lessons, private swim lessons, personal training, etc.

Rentals – Private: Temporary and exclusive use of city facilities including centers, fields, pools, picnic areas, and parks, on a one-time or one-season basis by a private individual, group, organization, or business, etc. Examples include: Rentals for birthdays, weddings, corporate events/picnics, individual/private – not open to the public, etc.

Rentals/Exclusive Use – Private / Commercial Business: Any rental that is intended to charge a fee to attendees falls into this category. Examples include: Private/for-profit businesses of use of any city facility, ticketed event, i.e. mini–Bottle Rock, etc.

Specialized Activities/Camps: Targeted annual, individualized activities, events, and non-traditional camps requiring registration that are typically offered on a one-time or limited basis. Examples include:

Nature camps, sports and summer camps, technology and STEAM camps and programs, etc. 17 Tier 1
Volunteer / Internship / Community
Service Programs
Non-Monitored Park/Facility Usage.

Community Events - Nonprofits &
Community Partners.

Community Events - Produced by
the City.

Tier 3
Rentals / Exclusive Use - Affiliates /
Partners / Community Service.

Tournaments & Leagues .

Tier 4
Trips.

Classes, Programs, Workshops, and
Camps - Beginner & Multi-Level.

Classes, Programs, Workshops, and
Clinics - Advanced / Competitive /
Certifications.

Tier 2
Facility Pass and Drop-in Use
for Monitored Areas.

Tier 5
Merchandise / Concessions /
Vending.

Specialized Activities & Camps.

Private / Semi-Private Lessons.

Rentals - Private.

Rentals / Exclusive Use - Private /
Commercial Business (Fee charged
to attendee).
18 RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AMERICAN CANYON TO REPEAL AND REPLACE RESOLUTION 2023- 30 WITH THE UPDATED PARKS AND RECREATION DEPARTMENT USER FEE SCHEDULE.

WHEREAS, the Parks and Recreation Department offers a wide variety of programs, services, and rentals to the residents of American Canyon and customers in neighboring cities; and WHEREAS, the City Council approved and adopted Resolution 2023- 30 on April 18, 2023, amending and updating the Parks and Recreation Department User Fee Schedule from 2004, and established the department' s
16 Service Categories and Cost Recovery Pyramid Model; and WHEREAS, recovery of the costs of providing governmental services to the fullest extent possible is of vital concern to the economic health of the City budget, and hereby the health, safety and welfare of the residents of the City of American Canyon; and
WHEREAS, the City' sfiscal policy requires that the City match fees and charges with the costs of providing services, except in cases where the social benefit impact outweighs the objective of full cost recovery; and
NOW, THEREFORE, BE IT RESOLVED the City of American Canyon as follows:

SECTION 1: GENERAL INFORMATION AND SPECIAL CONDITIONS

1. All fees will be rounded to the nearest dollar.

2. The Resident Rate will only apply to American Canyon residents residing within the American Canyon city limits. Individuals claiming residency will be required to provide valid identification at the time of registration. Residency may be claimed by the following: 1) A California Driver' s License with an American Canyon residential address; or 2) A photo identification card with the individual' sfirst and last name, and a utility bill or lease agreement matching the individual' s identification and American Canyon residential address.

3. The Nonresident Rates will apply to anyone residing outside the American Canyon city limits.

Programs, classes, services, camps, and rentals will be 15% more than the Resident Rate and Drop -In programs will be one dollar ($ 1. 00) more than the Resident Rate.

4. The American Canyon Nonprofit Rates will only apply to American Canyon nonprofit organizations that have a valid State of California 501( c)( 3) certificate. This benefit will only apply to facility rental fees as indicated on the Parks and Recreation Department User Fee Schedule and set at 25% less than the Resident Rate. All other facility rental rules and regulations, and requirements will apply — including insurance and refundable deposits.

5. The Nonresident Nonprofit Rates will apply to nonresident nonprofit organizations that have a valid State of California 501( c)( 3) Certificate. This benefit will only apply to facility rental fees as 19 indicated on the Parks and Recreation Department User Fee Schedule and set at the Resident Rate. All other facility rental rules and regulations, and requirements will apply — including insurance and refundable deposits.

6. Nonprofit and Community Partner Community Events — American Canyon nonprofit organizations and community partners are encouraged to host, coordinate, and manage community -based events for American Canyon residents at City parks and facilities. These community events provide great community benefit ( Tier 1— within the Cost Recovery Pyramid Model) by enhancing our resident' squality of life, providing unique experiences that celebrate our community' scultural diversity, and showcasing our community' sinclusivity. The City values these relationships and partnerships — in exchange, the City will provide a City park or facility at no charge to the nonprofit organization or community partner. All other community event rules and regulations, and requirements apply.

SECTION 2. USER FEE SCHEDULE

1. The Parks and Recreation Department User Fee Schedule is outlined within Exhibit A.

2. By January 31, 2025, and thereafter, the City shall increase the service fees in the Parks and Recreation Department User Fee Schedule to automatically adjust to the annual percentage change of the Consumer Price Index ( CPI) for all Urban Consumers for the San Francisco, Oakland and San Jose metropolitan area as published by the Bureau of Labor Statistics for the 12 -month period ending nearest, but at least sixty ( 60) days prior to, the Adjustment Date.

NOW, THEREFORE, BE IT FURTHER RESOLVED that the City Council of the City of American Canyon adopt the Parks and Recreation Department User Fee Schedule effective upon the date of adoption of this Resolution.

PASSED, APPROVED, and ADOPTED at a regularly scheduled meeting of the City Council of the City of American Canyon held on the 19th day of March, 2024, by the following vote:

AYES: Council Members Joeph, Washington, and Mayor Garcia NOES: None
ABSTAIN: None
ABSENT: Council Member Aboudamous and Vice Mayor Oro
Leon Garcia, Mayor
ATTEST:

Taresa Geilfuss, City Cle William D. Ross, City Attorney 20 EXHIBIT A

CITY OF AMERICAN CANYON

PARKS AND RECREATION DEPARTMENT USER FEE SCHEDULE
MilliellErICS- FrEES
Details Resident Nonresident Nonprofit NR
Nonprofit
Group Swim Lessons Per Participant 76. 00 88. 00
Semi - Private Swim Lesson Per Participant 112. 00 129. 00 Private Swim Lesson Per Participant 160. 00 184. 00
Lifeguard Training Per Participant 250. 00 288. 00
Jr. Lifeguard Program Per Participant 325. 00 374. 00
Lifeguard Recertification Class Per Participant 130. 00 150. 00 Lap Swim: Drop -In Daily Drop -In 6. 00 7. 00
Lap Swim: Monthly Light 8- Visits/ Monthly 44. 00 51. 00 Lap Swim: Monthly Unlimited 12- Visits/ Monthly 63. 00 73. 00 Water Exercise: Drop -In Daily Drop -In 6. 00 7. 00
Water Exercise: Monthly Class Per Participant 66. 00 76. 00 Recreation Swim: 2 yrs. & Under Daily Drop -In FREE FREE Recreation Swim ( M -F): Youth 3- 12 yrs. Daily Drop -In 4. 00 5. 00 Recreation Swim ( M -F): Adult Daily Drop -In 5. 00 6. 00 Recreation Swim ( Sat): Youth 3- 12 yrs. Daily Drop -In 5. 00 6. 00 Recreation Swim (Sat) Adult Daily Drop -In 6. 00 7. 00
Recreation Swim Pool Party Flat Rate/c Swim 80. 00 92. 00 Recreation Swim Pool Party - Extra Guests Per Participant/ Max 30 4. 00 5. 00
Recreation Swim Pool Party: Refundable
Deposit
Flat Rate/efundable 100. 00 100. 00
Private Pool Party Rental (1- 50 People) Hrly Rate/ 3 HR. Min. 102. 00 118. 00 77. 00 102. 00 Private Pool Party Rental ( 51- 100 People) Hrly Rate/ 3 HR. Min. 125. 00 144. 00 94. 00 125. 00 Private Pool Party Rental ( 101-50 People) Hrly Rate/ 3 HR. Min. 148. 00 171. 00 111. 00 148. 00 Aquatics Pool Rental - Lane Rental for
Programming
Hrly. Rate/ 3 Hrs + 3
Lanes

12. 00 14. 00 9. 00 12. 00
Private Pool Rental - Refundable Deposit
AINIIIIIIIIIIIr RECREATION/ SPORTS/ FITNESS
Flat Rate/efundable
Per Participant/ Per
Wk.
300. 00
CLASS
160. 00
300. 00 300. 00 300. 00
184. 00 Canyon Kids Summer Camp
Camp Connection Per Participant/ Per
Wk.

70. 00 81. 00
Outdoor Camp - 5 days Per Participant/ Per
Wk.
120. 00 138. 00
Outdoor Camp - 2 days Per Participants/ Per
Wk.

65. 00 75. 00
Seasonal Camp - days Per Participant/ Per
Wk.
160. 00 184. 00
Seasonal Camp - 4 days Per Participant/ Per
Wk.
128. 00 148. 00
Community Garden Annual Fee 56. 00 65. 00
Adult Softball League Per Participant 50. 00 58. 00
Adult Basketball/ Volleyball League Per Participant 50. 00 58. 00 21 Adult Soccer/ Flag Football League Per Participant 50. 00 58. 00 In -House Youth League( 8classes) Per Participant 140. 00 151. 00 In -House Youth League( 4classes) Per Participant 80. 00 92. 00 Recreation Classes - Staff Lead ( 8 classes) Per Participant 64. 00- 127. 00

74. 00-
147. 00
Independent Contracted Instructor Class Per Participant 50. 00- 350. 00

58. 00-
403. 00
Open Gym Drop -In
SENIOR
Daily Drop -In Per Visit
SERVICES ( SO*
Per Participant

8. 00
YRS)

49. 00

9. 00
Senior 57. 00 Day Trips
Senior Programs: Drop -In Daily Visit Per
Program

1. 00 2. 00
Senior Programs: Monthly Light Pass 8 Visits/ Monthly 8. 00 10. 00 Senior Programs: Monthly Unlimited Pass
e. ' 1

AGILITY
15 Visits/ Monthly

RENTALS
Per Participant

15. 00

3. 00

18. 00
411111111111116,
Runs & Races 4. 00 $ 1. 00 3. 00
Parking Lot Rental Hrly. Rate/ 2 HR. Min. 34. 00 40. 00 26. 00 34. 00 Baseball/ Softball Field Rental Hrly. Rate/ 2 HR. Min. 15. 00 18. 00 12. 00 15. 00 Baseball/ Softball Field Prep Daily Flat Rate 39. 00 45. 00 Turf Field Rental: Youth Programs Hrly. Rate/ 2 HR. Min. 16. 00 19. 00 12. 00 16. 00 Turf Field Rental: Tournaments/ Adult
Programs
Hrly. Rate/ 2 HR. Min. 23. 00 27. 00 18. 00 23. 00
Park Rental: For Profit/ Festival/ Event Hrly. Rate/ 2 HR. Min. 75. 00 87. 00 Court Rental:

Tennis/ Pickleball/ Basketball/ Bocce
Hrly. Rate/ 2 HR. Min. 12. 00 14. 00 9. 00 12. 00
Group Picnic Rental Daily Flat Rate 150. 00 173. 00 113. 00 150. 00 Recreation Building Rental Hrly. Rate/ 3 HR. Min. 50. 00 58. 00 38. 00 50. 00 Adult Activity Center Rental: Assembly Room Hrly. Rate/ 3 HR. Min. 69. 00 80. 00 52. 00 69. 00 Adult Activity Center Rental: Meeting Room Hrly. Rate/ 2 HR. Min. 35. 00 41. 00 27. 00 35. 00 Adult Activity Center Rental: Commercial
Kitchen
Hrly. Rate/ 2 HR. Min. 79. 00 91. 00 60. 00 79. 00
Napa Junction Community Center: Assembly
Room
Hrly. Rate/ 3 HR. Min. 90. 00 104. 00 68. 00 90. 00
Napa Junction Community Center: Classroom Hrly. Rate/ 2 HR. Min. 40. 00 46. 00 30. 00 40. 00 Projector Rental Daily Flat Rat 50. 00 58. 00
Audio Rental Daily Flat Rat 50. 00 58. 00
Park Bounce House Permit - Authorized
Vendor
Daily Flat Rat 50. 00 58. 00
Portable Restroom Rental - Single Stall
Restroom
Flat Rate 197. 00 227. 00
Portable Restroom Rental - Single Stall +
Handwashing Station
Flat Rate 279. 00 321. 00
Portable Restroom Rental - ADA Restroom Flat Rate 265. 00 305. 00 General Liability Insurance: Rentals Flat Rate 118. 00 136. 00 General Liability + Liquor Liability Insurance:

Rental
Flat Rate 184. 00 212. 00
Sports Event Insurance ( 1-00 people) Flat Rate 229. 00 264. 00 Facility Rental Cleaning Fee ( 35 people or less) Flat Rate 150. 00 173. 00 Facility Rental Cleaning Fee ( 36+ people) Flat Rate 200. 00 230. 00 Fees are set at Market Rate and are subject to change.
22 RESOLUTION NO. _____ - 2024

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AMERICAN CANYON TO REPEAL AND REPLACE RESOLUTION 2024-24 WITH THE UPDATED PARKS AND RECREATION DEPARTMENT USER FEE SCHEDULE.

WHEREAS, the Parks and Recreation Department offers a wide variety of programs, services, and rentals to the residents of American Canyon and customers in neighboring cities; and WHEREAS, the City Council approved and adopted Resolution 2024-24 on March 19, 2024, amending and updating the Parks and Recreation Department User Fee Schedule from 2023, and established the department’s 16 Service Categories and Cost Recovery Pyramid Model; and WHEREAS, recovery of the costs of providing governmental services to the fullest extent possible is of vital importance to the economic health of the City budget, and hereby the health, safety, and welfare of the residents of the City of American Canyon; and
WHEREAS, the City’s fiscal policy requires that the City align fees with the costs of providing services, except in cases where the social benefit impact outweighs the objective of full cost recovery; and WHEREAS, due to the production timeline for the Winter/Spring Activity Guide, which covers programs from January through April, went to print on November 8, 2024, the CPI adjustment report for August 2024 was used; and
WHEREAS, the Parks and Recreation Department User Fees from January 1, 2025, through December 31, 2025, shall be automatically adjusted by 2.7% based on the Consumer Price Index (CPI) for all Urban Consumers for the San Francisco, Oakland, and San Jose metropolitan area as published by the Bureau of Labor Statistics using the August 2024 report; and
WHEREAS, incremental fee increases are essential for the City, as they help offset inflation and labor costs while preventing larger hikes in the future. However, not all programs and services can accommodate an increase due to market conditions and data collected from comparable agencies; and WHEREAS, some fees have increased beyond the CPI to align with cost recovery standards as outlined in the 16 Service Categories and Cost Recovery Pyramid Model; and NOW, THEREFORE, BE IT RESOLVED the City of American Canyon as follows:

SECTION 1: GENERAL INFORMATION AND SPECIAL CONDITIONS

1. All fees will be rounded up to the nearest dollar.

2. The Resident Rate will only apply to American Canyon residents residing within the American Canyon city limits. Individuals claiming residency will be required to provide valid identification at the time of registration. Residency may be claimed by the following: 1) A California Driver’s License with an American Canyon residential address; or 2) A photo identification card with the individual’s first and last name, and a utility bill or lease agreement matching the individual’s identification and American Canyon residential address. 23 3. The Nonresident Rates will apply to anyone residing outside the American Canyon city limits.

Programs, classes, services, camps, and rentals will be 15% more than the Resident Rate and Drop-In programs will be one dollar ($1.00) more than the Resident Rate.

4. The American Canyon Nonprofit Rates will only apply to American Canyon nonprofit organizations that have a valid State of California 501(c)(3) certificate. This benefit will only apply to facility rental fees as indicated on the Parks and Recreation Department User Fee Schedule and set at 25% less than the Resident Rate. All other facility rental rules and regulations, and requirements will apply – including insurance and refundable deposits.

5. The Nonresident Nonprofit Rates will apply to nonresident nonprofit organizations that have a valid State of California 501(c)(3) Certificate. This benefit will only apply to facility rental fees as indicated on the Parks and Recreation Department User Fee Schedule and set at the Resident Rate. All other facility rental rules and regulations, and requirements will apply – including insurance and refundable deposits.

6. Nonprofit and Community Partner Community Events – American Canyon nonprofit organizations and community partners are encouraged to host, coordinate, and manage community-based events for American Canyon residents at City parks and facilities. These community events provide great community benefit (Tier 1 – within the Cost Recovery Pyramid Model) by enhancing our resident’s quality of life, providing unique experiences that celebrate our community’s cultural diversity, and showcasing our community’s inclusivity. The City values these relationships and partnerships – in exchange, the City will provide a City park or facility at no charge to the nonprofit organization or community partner. All other community event rules and regulations, and requirements apply.

SECTION 2. USER FEE SCHEDULE

1. The Parks and Recreation Department User Fee Schedule is outlined within Exhibit A.

2. By January 1, 2026, and thereafter, the City shall increase the service fees in the Parks and Recreation Department User Fee Schedule to automatically adjust to the annual percentage change of the Consumer Price Index (CPI) for all Urban Consumers for the San Francisco, Oakland and San Jose metropolitan area as published by the Bureau of Labor Statistics for the 12-month period ending nearest, but at least sixty (60) days prior to, the Adjustment Date.

3. The City of American Canyon recognizes the importance of adapting to the evolving needs of its community. The City reserves the right to establish new program fees throughout the year to ensure the delivery of diverse and inclusive services that meet the varying needs of residents.

This flexibility will enable the City to enhance program offerings and promote greater accessibility for all members of the American Canyon community.

NOW, THEREFORE, BE IT FURTHER RESOLVED that the City Council of the City of American Canyon adopts the Parks and Recreation Department User Fee Schedule, effective January 1, 2025, upon the approval of this Resolution.
24 PASSED, APPROVED, and ADOPTED at a regularly scheduled meeting of the City Council of the City of American Canyon held on the _______ day of _________, _______, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
________________________________
Pierre Washington, Mayor
ATTEST:
_____________________________ ________________________________ Taresa Geilfuss, City Clerk William D. Ross, City Attorney 25 EXHIBIT A

CITY OF AMERICAN CANYON

PARKS AND RECREATION DEPARTMENT USER FEE SCHEDULE

ADMINISTRATIVE FEES
Details Resident Nonresident Nonprofit NR
Nonprofit
Program Cancellation Fee Per Program $10.00 $10.00
Program Credit Refund Processing Fee Per Transaction $10.00 $10.00 Special Event Application Per Application $250.00 $288.00 Special Event Street Closure Permit – Minor
Fee (No City Staff)
Flat Rate $165.00 $190.00
Special Event Street Closure Permit – Staff
Involvement
Flat Rate + Hrly Rate
Per Staff Person
$165.00
+ $60 per
hr.
$190 + $60
per hr.

Facility Rental Cancellation Flat Rate $100.00 $100.00
Facility Rental Vendor Permit Flat Rate $52.00 $60.00
Facility Rental Bounce House Permit
(Authorized Vendor)
Flat Rate $52.00 $60.00
Facility Rental Incidental Fee Per Incidental $100.00 $100.00 City Special Event Vendor – 4
th of July Flat Rate $300.00 $345.00 $75.00 $150.00
City Special Event Vendor – general Flat Rate $150.00 $173.00 $25.00 $150.00 Special Event Information Booth (non-sales) Flat Rate $100.00 $115.00 $25.00 $100.00 *Special Event Information Booth Insurance
(non-sales / non-food vendor)
Flat Rate $84.00 $97.00
*Special Event Vendor Insurance (food sales) Flat Rate $97.00 $113.00 Banner Reservations Flat Rate/Monthly/Per
Banner
$44.00 $51.00 $35.00 $44.00
Sign Board Reservations Flat Rate/Weekly/Per
Location – 1 Side
$17.00 $20.00 $13.00 $17.00

AQUATICS FEES
Details Resident Nonresident Nonprofit NR
Nonprofit
Group Swim Lessons Per Participant $79.00 $91.00
Semi-Private Swim Lesson Per Participant $116.00 $133.00 Private Swim Lesson Per Participant $165.00 $189.00
Lifeguard Training Per Participant $257.00 $296.00
Jr. Lifeguard Program Per Participant $334.00 $385.00
Lifeguard Recertification Class Per Participant $134.00 $155.00 Lap Swim: Drop-In Daily Drop-In $7.00 $8.00
Lap Swim: Monthly Light 8-Visits/Monthly $48.00 $53.00
Lap Swim: Monthly Unlimited 12-Visits/Monthly $65.00 $75.00 Water Exercise: Drop-In Daily Drop-In $7.00 $8.00
Water Exercise: Monthly Class Per Participant $68.00 $79.00 Recreation Swim: 2 yrs. & Under Daily Drop-In FREE FREE Recreation Swim (M-F): Youth 3-12 yrs. Daily Drop-In $4.00 $5.00 Recreation Swim (M-F): Adult Daily Drop-In $5.00 $6.00
Recreation Swim (Sat): Youth 3-12 yrs. Daily Drop-In $5.00 $6.00 Recreation Swim (Sat) Adult Daily Drop-In $6.00 $7.00
26 Recreation Swim Pool Party Flat Rate/Rec Swim $83.00 $95.00 Recreation Swim Pool Party – Extra Guests Per Participant/Max 30 $4.00 $5.00 Recreation Swim Pool Party: Refundable
Deposit
Flat Rate/Refundable $100.00 $100.00
Private Pool Party Rental (1-50 People) Hrly Rate/3 HR. Min. $105.00 $122.00 $80.00 $105.00 Private Pool Party Rental (51-100 People) Hrly Rate/3 HR. Min. $129.00 $148.00 $97.00 $129.00 Private Pool Party Rental (101-150 People) Hrly Rate/3 HR. Min. $152.00 $176.00 $114.00 $152.00 Aquatics Pool Rental – Lane Rental for
Programming
Hrly. Rate/3 Hrs + 3
Lanes
$13.00 $15.00 $10.00 $13.00
Private Pool Rental – Refundable Deposit Flat Rate/Refundable $300.00 $300.00 $300.00 $300.00

RECREATION/SPORTS/FITNESS CLASS
Teen Camp – 3 Days + 1 Field Trip Per Participant/Per Wk. $90.00 $104.00 Specialty Camps – 5 Days Per Participant/Per Wk. $90.00 $104.00 Early Bird Camp Drop-Off (8am-9am) Per Participant/Per Wk. $10.00 $12.00 Late Owl Camp Pick-Up (3pm-5pm) Per Participants/Per
Wk.
$20.00 $23.00
Jr. Warriors Basketball League (5-7 yrs) Per Participant $105.00 $121.00 Jr. Warriors Basketball League (7-9 yrs) Per Participant $140.00 $161.00 Jr. Warrior Basketball League (10-13 yrs) Per Participant $140.00 $161.00 Adult Softball League Per Participant $52.00 $60.00
Adult Basketball/Volleyball League Per Participant $52.00 $60.00 Adult Soccer/Flag Football League Per Participant $52.00 $60.00 Program Special Events Per Participant $6.00-
$15.00
$7.00-
$18.00
Recreation Classes – Staff Lead Per Participant $30.00- $127.00
$35.00-
$147.00
Independent Contracted Instructor Class Per Participant $30.00- $350.00
$35.00-
$403.00
Open Gym Drop-In Daily Drop-In Per Visit $8.00 $9.00
Community Garden Annual Fee $58.00 $67.00
SENIOR SERVICES (50+ YRS)
Senior Day Trips Per Participant $51.00 $59.00
Senior Programs: Drop-In Daily Visit Per Program $1.00 $2.00 Senior Programs: Monthly Light Pass 8 Visits/Monthly $9.00 $11.00 Senior Programs: Monthly Unlimited Pass 15 Visits/Monthly $16.00 $19.00

FACILITY RENTALS
Runs & Races Per Participant $4.00 $5.00 $2.00 $4.00
Parking Lot Rental Hrly. Rate/2 HR. Min. $35.00 $42.00 $27.00 $35.00 Baseball/Softball Field Rental Hrly. Rate/2 HR. Min. $16.00 $19.00 $13.00 $16.00 Baseball/Softball Field Prep Daily Flat Rate $41.00 $47.00 Turf Field Rental: Youth Programs Hrly. Rate/2 HR. Min. $17.00 $20.00 $13.00 $17.00 Turf Field Rental: Tournaments/Adult
Programs
Hrly. Rate/2 HR. Min. $24.00 $28.00 $19.00 $24.00
Park Rental: For Profit/Festival/Event Hrly. Rate/2 HR. Min. $78.00 $90.00 Court Rental:

Tennis/Pickleball/Basketball/Bocce
Hrly. Rate/2 HR. Min. $13.00 $15.00 $10.00 $13.00
Group Picnic Rental Daily Flat Rate $155.00 $178.00 $117.00 $155.00 Recreation Building Rental Hrly. Rate/3 HR. Min. $52.00 $60.00 $40.00 $52.00 Adult Activity Center Rental: Assembly Room Hrly. Rate/3 HR. Min. $71.00 $83.00 $54.00 $71.00 Adult Activity Center Rental: Meeting Room Hrly. Rate/2 HR. Min. $36.00 $43.00 $28.00 $36.00 27 Adult Activity Center Rental: Commercial
Kitchen
Hrly. Rate/2 HR. Min. $82.00 $94.00 $62.00 $82.00
Napa Junction Community Center: Assembly
Room
Hrly. Rate/3 HR. Min. $93.00 $107.00 $70.00 $93.00
Napa Junction Community Center: Classroom Hrly. Rate/2 HR. Min. $42.00 $48.00 $31.00 $42.00 Projector Rental Daily Flat Rat $52.00 $60.00
Audio Rental Daily Flat Rat $52.00 $60.00
Facility Rental Staff Rate Hourly Rate $50.00 $50.00
*Portable Restroom Rental – Single Stall
Restroom
Flat Rate $203.00 $234.00
*Portable Restroom Rental – Single Stall +
Handwashing Station
Flat Rate $287.00 $330.00
*Portable Restroom Rental – ADA Restroom Flat Rate $273.00 $314.00 *General Liability Insurance: Rentals Flat Rate $122.00 $140.00 *General Liability + Liquor Liability Insurance:

Rental
Flat Rate $189.00 $218.00
*Sports Event Insurance (1-100 people) Flat Rate $236.00 $272.00 Facility Rental Cleaning Fee (35 people or less) Flat Rate $155.00 $178.00 Facility Rental Cleaning Fee (36+ people) Flat Rate $206.00 $237.00 *Fees are set at Market Rate and are subject to change. 28 CITY COUNCIL AGENDA
DECEMBER 17, 2024

STAFF REPORT

CONSENT
ITEM NUMBER: 6.

TITLE
AB1600 Annual Report

RECOMMENDATION
Receive and file the Development Impact Fee Report for the Fiscal Year ended June 30, 2024.

CONTACT
Juan Gomez, Finance Director
Erica Ahmann Smithies, P.E., Public Works Director/City Engineer

BACKGROUND & ANALYSIS
The City Council of American Canyon has established and adopted various Development Impact Fees to finance necessary infrastructure improvements associated with new development. The City maintains collected Development Impact Fees in separate funds, namely: Fund 275 (General Plan Update Fee), Fund 310 (Parks Impact Fees), Fund 320 (Traffic Impact Fees), Fund 330 (Civic Facili=es Impact Fees), Fund 340 (Affordable Housing In-Lieu Fees), Fund 520 (Water Capacity Fees), and Fund 550 (Wastewater Capacity Fees).

Government Code Sec=on 66006, commonly referred to as AB1600, requires municipali=es that have imposed impact fees to annually account for the fees and make the report available to the public. The report must include the beginning and ending balances of the fiscal year, interest income, expenditures, and refunds pursuant to Government Code Section 66001(f).

Government Code Sec=on 66006(d) also provides that every five years, the local agency shall make findings with respect to any por=on of the fee remaining unexpended, whether commiCed or uncommiCed. The report must include the purpose and brief descrip=on of the type of fee in the account or fund, the rela=onship between the fee and the purpose for which it is charged, all sources and amounts of funding an=cipated to complete financing in incomplete improvements and designate approximate dates on which the funding is expected.

See ACachment 1 for the Development Impact Fees No=ce and Exhibit A for the associated AB1600 FY 2023-2024 Annual Impact Fee Report.
29 COUNCIL PRIORITY PROGRAMS AND PROJECTS
Infrastructure: "Develop and maintain infrastructure resources to support sustainable growth."

FISCAL IMPACT
None.

ENVIRONMENTAL REVIEW
Not applicable.

ATTACHMENTS:

1. Development Impact Fees Notice FY2024
Exhibit A - Impact Fee Analysis 06-30-2024
30 707.647.4360  4381 Broadway Street, Suite 201  American Canyon, CA 94503  www.cityofamericancanyon.org

CITY OF AMERICAN CANYON

NOTICE OF AVAILABILITY OF INFORMATION
Information Related to Development Impact Fees (AB1600) Issue Date: November 15, 2024
Notice is hereby given that as of the date noted above, the City of American Canyon has made available to the public a draft Development Impact Fee Report for the Fiscal Year Ended June 30, 2024 in compliance with the reporting requirements of California Government Code Section 66006, including Section 66006(b)(2).

The final report will be considered by the City Council at a regularly-scheduled City Council meeting on December 17, 2024, beginning at 6:30 p.m. or soon thereafter in the American Canyon City Council Chambers, 4381 Broadway, Suite 201, American Canyon, CA 94503.

Click HERE to view the proposed Report on Development Impact Fees. It is also available to be examined for no charge in person at the City of American Canyon City Clerk’s Office during normal business hours between 8:30 a.m. and 5:00 p.m., Monday through Friday, except for holidays.

Interested citizens are invited to attend and participate in the meeting and present written and/or oral testimony concerning the Development Impact Fee Report. If you are unable to attend the meeting, you may provide written comments once the meeting agenda is posted by clicking HERE, finding the agenda for December 17, 2024 and selecting the eComments link to the right of the agenda link.

Any questions concerning the report may be directed to the Finance Director Juan Gomez at [email protected]. Legal challenges to these proceedings may be limited to only the issues you or someone else raised at the City Council meeting or submitted in writing to the City prior to the hearing.
________________________
Juan Gomez
Finance Director
31 AB1600
Annual Compliance
Development Impact Fee Report
Fiscal Year 2023‐2024
as of 6/30/2024
32 Land Use Unit
General Plan
Update Fee
Residential Per DU $105.57
Accessory Dwelling Unit Per DU $29.20
Commercial, Office, Industrial Per Sqft $0.0133
Audited Beginning Fund Balance July 1, 2023 (162,211) $ Budget Actual
Revenues:

General Plan Update Fee 30,124 $                $            8,442 Grants ‐ State and Local 150,000 20,000 $
Interest Earnings 600                                          777 Total Revenues and Other Sources 180,724 $             $         29,219 Expenditures:

Miscellaneous Contractual Services‐GP Update 193,244 $             $         31,977 Total Expenditures 193,244 $             $         31,977 Unaudited Fund Balance at 6/30/2024 (174,731) $            $      (164,969) Budget Expenses
FY 2023‐24 Capital Projects:

Total CIP Expenditures                         ‐ ‐ $
Capital Projects Budgeted in FY 2024‐25: Budget
Total CIP Budget $                          ‐
Fiscal Year 2023‐24 Activity

CAPITAL PROJECTS
Use of Fees:

CITY OF AMERICAN CANYON
General Plan Update Fee Analysis
as of 6/30/2024
The General Plan Update Fees are collected to update the general plan to meet the demand of new development.

GENERAL PLAN UPDATE FEE AMOUNT

GENERAL PLAN UPDATE FEE ACTIVITY
33 Fee per
Dwelling Unit
Parkland Acquisition $2,544.28
Parkland Development $2,892.97
Community Gym $996.40
Aquatic Center/Pool $337.41
Aquatic Center/Slide $70.88
Total Per Dwelling Unit $6,841.94
Total Per ADU $1,875.16
Audited Beginning Fund Balance July 1, 2023 1,694,129 $ Budget Actual
Revenues:

Park Development Fee 1,954,314 $      $       544,683
Interest Earnings 26,000                           66,813 $     1,980,314 $       611,496
Expenditures:

Transfers Out to Gen Govtl CIP Fund 1,780,447 $      $       820,523 Miscellaneous Contractual Services‐GP Update 165,783 $         ‐ $ Total Expenditures 1,946,230 $      $       820,523
Unaudited Fund Balance at 6/30/2024 1,728,213 $      $    1,485,102 Fiscal Year 2023‐24 Activity

CITY OF AMERICAN CANYON
Parks Impact Fee Fund Analysis
as of 6/30/2024
Park Impact Fees are collected to provide revenue for purchase and development of additional parks and recreational opportunities due to the additional impact of new residences

PARKS IMPACT FEE CAPITAL PROJECT ACTIVITY

PARKS IMPACT FEE AMOUNT
34 CITY OF AMERICAN CANYON
Parks Impact Fee Fund Analysis
as of 6/30/2024
Budget Expenses
FY 2023‐24 Capital Projects:

Newell Open Space PR13‐0200 195,467
Playground Replacement Project PR21‐0100 476,980 476,980 Skate Park Relocation PR22‐0100 708,000 343,543
Melvin Park Improvements PR23‐0100 270,000
Melvin Tennis Court Improvements PR23‐0200 130,000
Total CIP Expenditures 1,780,447 $      $       820,523 Capital Projects Budgeted in FY 2024‐25: Budget
Newell Open Space PR13‐0200 266,932
Melvin Park Improvements PR23‐0100 50,000
Melvin Tennis Court Improvements PR23‐0200 250,000
Wetlands Edge Educational Enchancement Proj PR19‐0100 200,000 Aquatic Facility Improvements PR23‐0300 60,000
Veterans Park Improvements PR25‐0400 250,000
Linwood Park Improvements PR24‐0100 50,000
Total CIP Budget 1,126,932 $

CAPITAL PROJECTS
Use of Fees:
35 Land Use            Traffic Impact Fee
All            $728.43 Per Net New Daily Trip
ADU            $1,264.60 Per ADU
Audited Beginning Fund Balance July 1, 2023 4,263,817 $ Budget Actual
Revenues:

Traffic Impact Fees 2,739,767 $ $     387,602
Interest Earnings 58,000           208,497
Total Revenues and Other Sources 2,797,767 $ $     596,099 Expenditures:

Transfers Out to Gen Govtl CIP Fund 97,551 2,509
Miscellaneous Contractual Services
General Plan Update (CD19‐0100) 125,887
Total Expenditures 223,438 $      $         2,509
Unaudited Fund Balance at 6/30/2024 6,838,146 $ $ 4,857,407 Unaudited Fund Balance:

Fund Balance ‐ Unassigned/Undesignated 4,460,989 $
Designated for SR29 South Corridor 291,418
Designated for SR29 Green Island Road 70,000
Designated for Pedestrian Safety South Side of AC Rd VVR 35,000 Unaudited Fund Balance at 6/30/2024 4,857,407 $

CITY OF AMERICAN CANYON
Traffic Impact Fee Fund Analysis
as of 6/30/2024
Traffic Impact Fee Fund are collected to reduce the impact of additional traffic related to new development TRAFFIC IMPACT FEE CAPITAL  PROJECT ACTIVITY

TRAFFIC IMPACT FEE AMOUNT
Fiscal Year 2023‐24 Activity
36 CITY OF AMERICAN CANYON
Traffic Impact Fee Fund Analysis
as of 6/30/2024
Budget Expenses
FY 2023‐24 Capital Projects:

GI Rd Reconstruction & Widening TR16‐0700 25,551 2,509
GI Rd Rule 20A/B Utility Undergrounding TR16‐0703 72,000 Total CIP Expenditures 97,551 $        $         2,509
Capital Projects Budgeted in FY 2024‐25: Budget
GI Rd Reconstruction & Widening TR16‐0700 86,356
GI Rd Rule 20A/B Utility Undergrounding TR16‐0703 72,000 Total CIP Budget 158,356 $
Designated Fund Balances: Amount
$       291,418
$          70,000
$          35,000
SR 29 South Corridor
SR29 Green Island Road ‐ to be spent at Green Island and SR29 Intersection.  This amount could be used on TR16‐0700 (Green Island Widening) if project includes improvements to Green Island Road and SR29 Intersection.

VVR Pedestrian Safety ‐ South Side of American Canyon Road

CAPITAL PROJECTS
Below are fees received that are specifically designated:

Use of Fees:
37 Civic Facilities
Per
Residential
Unit
Per Accessory
Dwelling Unit
Per
Commercial
Square Ft
Per Office
Sqare Ft
Per Industrial
Square Ft
City Hall Expansion 330.40 $            $                 90.74 $             0.174 $               0.338 $            0.123 Police Station 100.05                                  27.41                0.041                   0.102               0.051 Aquatic Center Offices 306.70                                  84.22                0.041                   0.072               0.010 Constuction ‐ City Library 1,158.26                             317.74                0.174                   0.277               0.102 Corp Yard Expansion and offsite Improvements 90.83                                    25.65                0.010                   0.051               0.010 Subtotal ‐ Civic Facilities $        1,986.24 $              545.76 $             0.440 $               0.840 $            0.296 Audited Beginning Fund Balance July 1, 2023 $    1,508,115 Fiscal Year 2023‐24 Activity Budget Actual
Revenues:

Civic Facilities Impact Fee $           568,615 $       162,139 Interest Earnings                22,000 69,221
Total Revenues and Other Sources $           590,615 $       231,360 Expenditures:

Transfer to Capital Projects $                     ‐ ‐ $ Total Expenditures $                     ‐ ‐ $
Unaudited Fund Balance at 6/30/2024 $        2,098,730 $    1,739,475 Unaudited Fund Balance:

Fund Balance ‐ Unassigned/Undesignated $    1,239,475
Designated for CF East of SR29 Loc TBD 500,000
Unaudited Fund Balance at 6/30/2024 $    1,739,475
Capital Projects Budgeted in FY 2024‐25: Budget
Corporation Yard Relocation and Facility Upgrade TR16‐0700 $           864,096 Total CIP Budget $           864,096

CITY OF AMERICAN CANYON
Civic Facilities Impact Fee Fund Analysis
as of 6/30/2024
Civic Facility Impact Fee are collected to provide additional space for City departments due to the impact of additional businesses and residents.

CIVIC IMPACT FEE CAPITAL PROJECT ACTIVITY
Use of Fees:

CIVIC FACILITY IMPACT FEE AMOUNT

CAPITAL PROJECTS
38 Type of Use Per Gross Sqft
Residential, Single Family, Townhouse $3.50
Residential, Single Family, Apartment $4.06
Office $0.89
Hotel $0.89
Retail $0.89
Warehouse $0.58
Industrial $0.58
All Other Non‐residential $0.89
Audited Beginning Fund Balance July 1, 2023 310,074 $
Fiscal Year 2023‐24 Activity Budget Actual
Revenues:

Affordable Housing Nexus Fee 1,538,538 $       $       411,473 Interest Earnings 3,000                              21,405 Miscellaneous Revenue                 6,000                  656 Total Revenues and Other Sources 1,547,538 $       $       433,534 Expenditures:

Transfers Out to Gen Govtl CIP Fund 0                   ‐ Miscellaneous ‐ADU Loan 20,000
Total Expenditures $                       ‐ $         20,000 Unaudited Fund Balance at 6/30/2024 1,857,612 $       $       723,608

CITY OF AMERICAN CANYON
Affordable Housing Fee Fund Analysis
as of 6/30/2024

AFFORDABLE HOUSING IN LIEU FEE CAPITAL PROJECT ACTIVITY The City accounts for fees collected from developers in lieu of providing affordable housing in an Affordable Housing Fund.  Amounts collected are used for certain housing related expenses to maintain affordable housing in the community.  Assistance is provided to low income and very low income residents for a variety of services including landlord tenant issues, section 8 housing voucher program, farm worker housing contribution, maintenance of qualifying city owned housing and administration of the City's rent stabilization ordinance.

AFFORDABLE HOUSING NEXUS FEE AMOUNT
39 CITY OF AMERICAN CANYON
Affordable Housing Fee Fund Analysis
as of 6/30/2024
Budget Expenses
FY 2023‐24 Capital Projects:
$                   ‐ ‐ $
Total CIP Expenditures $                    ‐     $                  ‐ Capital Projects Budgeted in FY 2024‐25: Budget
Total CIP Budget $                    ‐

CAPITAL PROJECTS
Use of Fees:
40 Land Use Units EDU
Water
Capacity Fee
Accessory Dwelling Unit Each 0.00 $                0.00 Single Family Each 1.00 $    223,319.00
Multi‐Family Unit $0.650 $      15,157.00
Commercial/Industrial GPD n/a $              35.73
Working Capital July 1, 2023 5,292,979 $
Budget Actual
Revenues:

Capacity Fee 5,364,657 $       $      1,276,053
Miscellaneous Revenues 2,500                                  2,500 Interest 96,000                            328,882
Total Revenues and Other Sources 5,463,157 $       $      1,607,435 Expenditures:

Advances:

Interest Expense ‐ Water Ops (LAIF Interest Rate) 19,796 $             $            41,061 Miscellaneous Contractual Services 49,194
Transfers to Capital Project Funds:

Transfer to Cap Proj Fund ‐ Gen Gov
Total Expenditures 68,990 $             $            41,061 Total Resources Available at 6/30/2024 10,687,146 $     $      6,859,353

CITY OF AMERICAN CANYON
Water Capacity Fee Fund Analysis
as of 6/30/2024
Water Capacity fees are collected to pay for expansion of water infrastructure and facilities.

WATER CAPACITY FEE CAPITAL PROJECT ACTIVITIES

WATER CAPACITY IMPACT FEE AMOUNT
Fiscal Year 2023‐24 Activity
41 CITY OF AMERICAN CANYON
Water Capacity Fee Fund Analysis
as of 6/30/2024
FY 2023‐24 Capital Projects: Budget Expenses
Total CIP Expenditures $                        ‐ ‐ $
Capital Projects Budgeted in FY 2024‐25: Budget
Zone 5 Water Pump Station WA25‐0200 500,000
Total CIP $          500,000
Note: Interest Expenses made from this fund were for Internal Loans from Wastewater Capacity for various CIP projects and Water Operations for past operating deficits and CIP expenses.

Use of Fees:

CAPITAL PROJECTS
42 Land Use Units EDU
Wastewater
Capacity Fee
Accessory Dwelling Unit Each 0.00 $              0.00
Single Family Each 1.00 $    12,604.00
Multi‐Family Unit $0.650 $      8,192.00
Commercial/Industrial Gpd n/a $            42.03
Working Capital July 1, 2023 (680,318) $
Budget Actual
Revenues:

Wastewater Capacity Fee 3,090,320 $       $       676,991 Interest 136,186             250,403
Total Revenues and Other Sources 3,226,506 $       $       927,394 Expenditures:

Misc Contractual Services 47,194 $            ‐ $
Transfer to Cap Proj Fund ‐ Gen Gov                     ‐ Transfer to Cap Proj Fund ‐ Wastewater CIP 700,000                         39,180 Total Expenditures 747,194 $          $         39,180
Total Resources Available at 6/30/2024 1,798,994 $       $       207,896 Fiscal Year 2023‐24 Activity

CITY OF AMERICAN CANYON
Wastewater Capacity Fee Fund Analysis
as of 6/30/2024
Wastewater Capacity fees are collected to pay for additional wastewater infrastructure and facilities.

WASTEWATER CAPACITY FEE CAPITAL PROJECT ACTIVITIES

WASTEWATER CAPACITY IMPACT FEE AMOUNT
43 CITY OF AMERICAN CANYON
Wastewater Capacity Fee Fund Analysis
as of 6/30/2024
Budget Expenses
FY 2023‐24 Capital Projects:

SS4 Broadway Sewer Rehab, Crawford to
Donaldson WW20‐0100 660,820
Total CIP Expenditures 660,820 $          ‐ $
Capital Projects Budgeted in FY 2024‐25: Budget
SS4 Broadway Sewer Rehab, Crawford to
Donaldson WW20‐0100 1,060,820
Total CIP $      1,060,820

CAPITAL PROJECTS
Note:  Interest Earnings from this fund were for Internal Loans to Recycled Water Operations for Various CIP Projects and Wastewater Operations Fund for past operating deficits and CIP expenses.

Use of Fees:
44 CITY COUNCIL AGENDA
DECEMBER 17, 2024

STAFF REPORT

CONSENT
ITEM NUMBER: 7.

TITLE
City Facilities Security Upgrade

RECOMMENDATION
Adopt a Resolu(on increasing the opera(ng budget for the Water and Wastewater Enterprises, $21,118 and $46,531 respec(vely and authorizing the City Manager to enter into an agreement with Safe House Corporation for facility security upgrades for an amount not to exceed $116,950.

CONTACT
Erica Ahmann Smithies, P.E., Public Works Director

BACKGROUND & ANALYSIS
Staff iden(fied a need to update security systems at City-owned facili(es earlier this year and included an ini(al funding amount of $50,000 in the adopted Fiscal Year 2024/25 budget. Staff met with several security companies over the summer as well as received demonstra(ons and proposals on the various types of equipment and monitoring available to the City. Following the review, staff is recommending award to Safe House Corporation and specifically products by Verkada.

Verkada has security cameras that provide real-(me, cloud-based access from any smart device or computer, providing City staff and the Police Department with immediate awareness of incidents.

Verkada cameras are easily upgradable, can be expanded to other sites, and include five years of soBware licensing and maintenance and a 10-year warranty on each unit. In addi(on, the Verkada cameras and soBware system will be con(nuously upgraded for no extra fee during the licensing period.

Safe House walked through all City facilities this fall except a few ancillary utility sites to provide staff more refined es(mates to upgrade and/or add security systems to loca(ons that do not currently exist. Based on the ini(al proposals provided by Safe House, it will cost the City approximately $569,863 in general funds to upgrade facili(es that have exis(ng alarm systems with new soBware and cameras.

Based on the above cost to implement upgrades to general fund facili(es, it is recommended that improvements be priori(zed at City Hall and include other sites in future budget cycles. The cost to upgrade all enterprise loca(ons is s(ll pending, but the Water Treatment Plant and the Water 45 Reclama(on Facility will cost $21,118 and $46,531 respec(vely. The Water Treatment Plant had Safe House installed Verkada cameras earlier this year and will only need the alarm system upgraded.

Verkada has a contract agreement with the California Mul(ple Award Schedule (CMAS) Program providing for the purchase, warranty, and installa(on of cloud-based video surveillance systems.

Safe House Corpora(on has been iden(fied in the CMAS Contract as Verkada's authorized dealer and installer. Coopera(ve Purchasing programs may be used in lieu of following the compe((ve solicitation requirements as set forth in the City's Purchasing Policy and Procedures.

Safe House provided an es(mate of $116,948.45 to install cameras and soBware system upgrades for the three sites. Included in the cost is 5 years of monitoring which is paid up front versus the traditional monthly payment that the City pays currently.

Once Safe House has completed the installa(on and the new systems are online, the City will be able to cancel security monitoring currently provided by Bay Alarm for these three facili(es. Bay Alarm will con(nue to provide security at other City facili(es un(l such (me as funding is budgeted to phase in more upgrades.

COUNCIL PRIORITY PROGRAMS AND PROJECTS
Public Safety: "Ensure American Canyon remains a safe community."

FISCAL IMPACT
The estimate for installing security upgrades to the following three facilities is as follows:

City Hall $49,299.80
Water Reclamation Facility $46,530.98
Water Treatment Plant (Alarms Only) * $21,117.67
Total $116,948.45
*The Water Treatment Plant had Verkada cameras installed in September 2024 There is currently $50,000 budgeted in the General Fund (Fund 100) in Fiscal Year 2024/25 which will cover the cost of the City Hall upgrades.

The budget for the Water Enterprise Opera(ng Fund (Fund 510) and Wastewater Opera(ng Fund (Fund 540) will need to be increased, $21,118 and $46,531 respec(vely to complete the upgrades.

There is sufficient fund balance in each of these Funds to implement the Recommended Action.

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.
46 ATTACHMENTS:

1. Resolution

2. City Hall 5-Year Proposal

3. WTP 5-Year Proposal

4. WRF 5-Year Proposal

5. Safehouse CMAS Contract.pdf
47 RESOLUTION NO. 2024-

RESOLUTION INCREASING THE OPERATING BUDGET FOR THE WATER AND WASTEWATER ENTERPRISES, $21,118 AND $46,531 RESPECTIVELY, AND AUTHORIZING THE CITY MANAGER TO ENTER

INTO AN AGREEMENT WITH SAFE HOUSE CORPORATION FOR FACILITY SECURITY UPGRADES FOR AN AMOUNT NOT TO EXCEED $116,950
WHEREAS, there is a need to upgrade security systems at City Hall, the Water Treatment Plant and Water Reclamation Facility; and
WHEREAS, staff selected the Safe House Corporation and specifically products by Verkada which has cameras that provide real-time, cloud-based access from any smart device or computer, can be expanded to other sites, and include five years of software licensing and maintenance and a 10-year warranty on each unit; and
WHEREAS, Safe House provided an estimate of $116,948.45 to install cameras, alarm software system upgrades and five-years of continuous monitoring for the three sites; and WHEREAS, Verkada has a contract agreement with the California Multiple Award Schedule (CMAS) Program, a cooperative purchasing program, providing for the purchase, warranty, and installation of cloud-based video surveillance systems; and
WHEREAS, Safe House Corporation has been identified in the CMAS Contract as Verkada's authorized dealer and installer; and
WHEREAS, Cooperative Purchasing programs may be used in lieu of following the competitive solicitation requirements as set forth in the City's Purchasing Policy and Procedures; and WHEREAS, there is currently $50,000 of General Fund 100 budgeted in Fiscal Year 2024/25 to cover the cost of the City Hall upgrade but additional funds are needed to complete the upgrades at the Water Treatment Plant and Water Reclamation Facility; and
WHEREAS, there are sufficient funds in the respective Water and Wastewater Enterprise Fund Accounts that can be appropriated to complete the work.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of American Canyon, hereby increases the operating budget for the Water and Wastewater Enterprise Funds as follows; and Source Amount
Fund 510, Water Operations $21,118
Fund 540, Wastewater Operations $46,531
NOW, THEREFORE, BE IT FURTHER RESOLVED that the City Council of the City of American Canyon hereby authorizes the City Manager to enter into an agreement with Safe House Corporation for facility security upgrades for an amount not to exceed $116,950.
48 2
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: APPROVED AS TO FORM:
____________________________ _____________________________ Taresa Geilfuss, CMC, City Clerk William D. Ross, City Attorney 49 Quote No. 1781
City of American Canyon Date: 11/15/2024
4381 Broadway St. Quote valid until: 11/25/2024
American Canyon
California 94503
Product name and additional info Quantity Price Sum
CH52-1TBE-HW
CH52-E Outdoor Multisensor Camera, 1TB, 30
Days Max
2 2,699.25 5,398.50
LIC-CH52-5Y
5-Year CH52 Multisensor Camera License
2 2,024.25 4,048.50
CD52-256-HW
CD52 Indoor Dome Camera, 256GB, 30 Days
Max
1 899.25 899.25
CD52-256E-HW
CD52 Outdoor Dome Camera, 256GB, 30 Days
Max
1 1,049.25 1,049.25
CP63-1TBE-HW
CP63 Outdoor PTZ Camera, 4K, 1TB
1 3,524.25 3,524.25
CF83-512E-HW
CF83-E Outdoor Fisheye Camera, 512GB, 30
Days Max
2 1,349.25 2,698.50
ACC-MNT-7
Angle Mount
2 111.75 223.50
ACC-MNT-CORNER-1
Corner Mount
1 149.25 149.25
ACC-MNT-ARM-1
Arm Mount
2 74.25 148.50
ACC-MNT-8
Pendant Cap Mount
3 51.75 155.25
ACC-POE-60WHS-NA
PoE++ (802.3bt-2018) Injector, GigE, High
Surge Protect, NA
3 134.25 402.75
BP41-HW
BP41 Alarm Panel
1 749.25 749.25
Safe House Corporation Phone: (707) 800-3395 Wells Fargo Vallejo E-mail: [email protected] IBAN: 2459812497
CA United States of America www.safehousemss.com SWIFT/BIC: 125008547 50 Product name and additional info Quantity Price Sum
ACC-BAT-4AH
4AH Backup Battery
1 96.75 96.75
BK21-HW
BK21 Alarm Keypad and Wireless Hub
5 599.25 2,996.25
LIC-CAM-10Y
5-Year Camera License
5 674.25 3,371.25
LIC-BA-5Y
5-Year Standard Alarm License
1 5,625.00 5,625.00
Shipping & Handling
Ground
1 460.00 460.00
Safe House Professional Installation
Material & Travel Time Included
1 14,880.00 14,880.00
Scope of Work
Safe House will provide the following for cameras:
-Remove each camera (2) from its existing location and replace it with a new Verkada camera. -Pull (5) Cat6 cable for new Verkada camera
-Mount and aim each camera
-Create organization in Verkada command and name each device.

Safe House will provide the following for alarms:
-Pull cat6 cable
-Terminate and connect cable to the network
-Mount and configure (1) BP41 alarm panel
-Lay existing alarm wiring into (1) BP41 alarm panel
-Mount and configure (5) BK21 alarm keypads
-Add to the Verkada command.

If the onsite contact engages the installer with out of scope work additional fees will apply.

Assumptions:
*Pricing assumes data cable is in place and in good working order for (2) cameras. **PoE+ port available for each Verkada device
** Safe House Corp has not been asked to provide network devices. This quote is not inclusive of installing or procuring network devices.**

0.00 Subtotal: 46,876.00
Tax: 2,423.80
Total (USD): 49,299.80
Comment: CMAS# 3-23-01-1017
5 Year
City Hall
Safe House Corporation Phone: (707) 800-3395 Wells Fargo Vallejo E-mail: [email protected] IBAN: 2459812497
CA United States of America www.safehousemss.com SWIFT/BIC: 125008547 51 Quote No. 1783
City of American Canyon Date: 11/15/2024
4381 Broadway St. Quote valid until: 11/25/2024
American Canyon
California 94503
Product name and additional info Quantity Price Sum
BK21-HW
BK21 Alarm Keypad and Wireless Hub
1 599.25 599.25
BR31-HW
BR31 Wireless Door Sensor
2 74.25 148.50
BR32-HW
BR32 Wireless Motion Sensor
4 74.25 297.00
ACC-BAT-4AH
4AH Backup Battery
1 96.75 96.75
BP41-HW
BP41 Alarm Panel
1 749.25 749.25
BK11-HW
BK11 Alarm Keypad
1 299.25 299.25
LIC-BA-5Y
5-Year Standard Alarm License
1 5,625.00 5,625.00
Shipping & Handling
Ground
1 147.00 147.00
Safe House Professional Installation
Material & Travel Time Included
1 12,550.00 12,550.00
Safe House Corporation Phone: (707) 800-3395 Wells Fargo Vallejo E-mail: [email protected] IBAN: 2459812497
CA United States of America www.safehousemss.com SWIFT/BIC: 125008547 52 Product name and additional info Quantity Price Sum
Scope of Work
Safe House will provide the following for alarms:
-Pull cat6 cable
-Terminate and connect cable to the network
-Mount and configure BP41 alarm panel
-Wire and connect (1) backup battery for the door controller. -Mount and configure BK21 alarm keypad and wireless hub -Mount and configure BK11 alarm keypad
-Mount and configure (2) BR31 wireless door sensors
-Mount and configure (4) BR32 wireless motion sensors
-Add to the Verkada command.

If the onsite contact engages the installer with out of scope work additional fees will apply.

Assumptions:
**PoE+ port available for each Verkada device
** Safe House Corp has not been asked to provide network devices. This quote is not inclusive of installing or procuring network devices.**

0.00 Subtotal: 20,512.00
Tax: 605.67
Total (USD): 21,117.67
Comment: WTP Alarms
CMAS# 3-23-01-1017
5 year - Alarms
Safe House Corporation Phone: (707) 800-3395 Wells Fargo Vallejo E-mail: [email protected] IBAN: 2459812497
CA United States of America www.safehousemss.com SWIFT/BIC: 125008547 53 Quote No. 1782
City of American Canyon Date: 11/15/2024
4381 Broadway St. Quote valid until: 11/25/2024
American Canyon
California 94503
Product name and additional info Quantity Price Sum

ACC-INT-SURF
Intercom Surface Mount
1 149.25 149.25
TD63-HW
TD63 Video Intercom
1 1,499.25 1,499.25
LIC-TD-5Y
5-Year Intercom License
1 749.25 749.25
LIC-CH52-5Y
5-Year CH52 Multisensor Camera License
2 2,024.25 4,048.50
CH52-1TBE-HW
CH52-E Outdoor Multisensor Camera, 1TB, 30
Days Max
2 2,699.25 5,398.50
ACC-MNT-CORNER-1
Corner Mount
2 149.25 298.50
ACC-MNT-ARM-1
Arm Mount
3 74.25 222.75
ACC-MNT-8
Pendant Cap Mount
3 51.75 155.25
CP63-1TBE-HW
CP63 Outdoor PTZ Camera, 4K, 1TB
1 3,524.25 3,524.25
CD52-256E-HW
CD52 Outdoor Dome Camera, 256GB, 30 Days
Max
1 1,049.25 1,049.25
LIC-CAM-5Y
5-Year Camera License
2 674.25 1,348.50
ACC-BAT-4AH
4AH Backup Battery
1 96.75 96.75
BP41-HW
BP41 Alarm Panel
1 749.25 749.25
Safe House Corporation Phone: (707) 800-3395 Wells Fargo Vallejo E-mail: [email protected] IBAN: 2459812497
CA United States of America www.safehousemss.com SWIFT/BIC: 125008547 54 Product name and additional info Quantity Price Sum
BK21-HW
BK21 Alarm Keypad and Wireless Hub
3 599.25 1,797.75
BR31-HW
BR31 Wireless Door Sensor
5 74.25 371.25
BR32-HW
BR32 Wireless Motion Sensor
2 74.25 148.50
LIC-BA-5Y
5-Year Standard Alarm License
1 5,625.00 5,625.00
Shipping & Handling
Ground
1 459.00 459.00
Safe House Professional Installation
Material & Travel Time Included
1 16,750.00 16,750.00
Scope of Work
Safe House will provide the following for cameras:
-Pull (4) Cat6 cable for new Verkada camera
-Mount and aim each camera
-Create organization in Verkada command and name each device.

Safe House will provide the following for access control:
-Wire and connect (1) TD63 intercom
Safe House will provide the following for alarms:
-Pull cat6 cable
-Terminate and connect cable to the network
-Mount and configure (1) BP41 alarm panel
-Lay existing alarm wiring into (1) BP41 alarm panel
-Mount and configure (3) BK21 alarm keypads
-Mount and configure (5) BR31 wireless door sensors
-Mount and configure (2) BR32 wireless motion sensors
-Add to the Verkada command.

If the onsite contact engages the installer with out of scope work additional fees will apply.

Assumptions:
**PoE+ port available for each Verkada device
**110 power at the gate
**Network in place and in working order at the gate
** Safe House Corp has not been asked to provide network devices. This quote is not inclusive of installing or procuring network devices.**

0.00 Subtotal: 44,440.75
Tax: 2,090.23
Total (USD): 46,530.98
Comment: CMAS# 3-23-01-1017
5 Year
Water Reclamation
Safe House Corporation Phone: (707) 800-3395 Wells Fargo Vallejo E-mail: [email protected] IBAN: 2459812497
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CITY COUNCIL AGENDA
DECEMBER 17, 2024

STAFF REPORT

CONSENT
ITEM NUMBER: 8.

TITLE
Amendment #2 to Lease Agreement with SpectraSite Communica+ons, LLC for Lease of City-owned Parcel

RECOMMENDATION
Adopt resolu+on authorizing City Manager to execute Lease Amendment #2 with SpectraSite Communications, LLC

CONTACT
Juan Gomez, Interim Assistant City Manager

BACKGROUND & ANALYSIS
In March 1995, the City and SMART SMR of California, INC, d/b/a Nextel Communica+ons entered into a lease agreement for telecommunica+ons equipment on a city-owned parcel on Oat Hill - APN 058-270-001. The original term of the agreement was for five (5) years with five (5) 5-year op+ons and expires June 2025. SpectraSite Communica+ons, LLC has since become the successor of original interest, and both parties wish to enter into second amendment to the lease agreement.

This second amendment will extend the original term an addi+onal two (2) five-year terms, for a new poten+al expira+on date of June 2035. Amendment #2 also allows for the subleasing of leased premises to Dish network and allow Dish to install improvements on leased premises, including extending the height of the tower to a maximum height of forty-five (45) feet to accommodate the installation of Dish.

COUNCIL PRIORITY PROGRAMS AND PROJECTS
Economic Development and Vitality: "ADract and expand diverse business and employment opportunities."

FISCAL IMPACT
The City con+nues to receive annual rental revenue of approximately $75,000 from exis+ng lease and will con+nue to increase by CPI. The City will receive an addi+onal one-+me payment of $5,000 and approximately $7,000 in annual revenue for the Dish sublease. 84 ENVIRONMENTAL REVIEW
15378(b) - The ac+on is not a "Project" subject to the California Environmental Quality Act ("CEQA") because it does not qualify as a "Project" under Public Resources Code Sec+ons 21065 and 21080 and in Section 15378(b) of Title 14 of the California Code of Regulations.

ATTACHMENTS:

1. Resolution - SpectraSite

2. SpectraSite - American Canyon Amendment #2

3. Dish Network MM - PL22-0006 - Approval Letter
85 RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AMERICAN CANYON AUTHORIZING CITY MANAGER TO EXECUTE AMENDMENT #2 TO
AGREEMENT NO. 1995-15 WITH SPECTRASITE COMMUNICATIONS, LLC WHEREAS, the City of American Canyon leases a city-owned parcel at Oat Hill – APN 058-270-001; and WHEREAS, in March 1995, the City entered into a Lease Agreement with SMART SMR of California, INC, d/b/a Nextel Communications to lease city-owned parcel to house telecommunications equipment and will expire June 2025; and
WHEREAS, in October 1995, Amendment #1 was entered into to allow permission to sublease land; and WHEREAS, both parties have negotiated new terms, which include subleasing a portion of the existing communications tower to DISH network and additional financial considerations; and WHEREAS, the sub-leasing of the tower will extend the overall height of the tower by fifteen (15) feet and has obtained a minor modification permit; and
WHEREAS, both parties wish to amend the terms of the existing lease for an additional two (2) five-year terms; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of American Canyon authorizes the City Manager to execute Amendment #2 to Agreement No. 1995-15 with SpectraSite Communications LLC, the successor of original interest.

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: APPROVED AS TO FORM:

Taresa Geilfuss, CMC, City Clerk William D. Ross, City Attorney 86 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)

THE SECOND AMENDMENT TO STANDARD LEASE AGREEMENT
This Second Amendment to Standard Lease Agreement (“Second Amendment”) is entered into and made effective as of the later signature date hereof (the “Effective Date”) by and between the City of American Canyon, a California municipal corporation (“Lessor”), and SpectraSite Communications, LLC, a Delaware limited liability company (“Lessee”) (Lessor and Lessee being collectively referred to herein as the “Parties”).

RECITALS
WHEREAS, Lessor owns the real property described on Exhibit A attached hereto and by this reference made a part hereof (the “Parent Parcel”); and
WHEREAS, Lessor (or its predecessor-in-interest) and Lessee (or its predecessor-in-interest) entered into that certain Standard Lease Agreement dated March 21, 1995 (the “Original Lease Agreement”), as amended by that certain Amendment No. 1 dated October 7, 1995 (the “First Amendment”) (the Lease Agreement and First Amendment being collectively referred to herein as the “Lease Agreement”), pursuant to which Lessee leases a portion of the Parent Parcel and is the beneficiary of certain easements for access and utilities, all as more particularly described in the Lease Agreement (such portion of the Parent Parcel so leased, along with such portions of the Parent Parcel so affected, collectively, the “Leased Premises”), which Leased Premises are also described, designated, and/or depicted on Exhibit A attached hereto; and
WHEREAS, Pursuant to Section 14(a) of the Lease Agreement, Lessee may sublease a portion of the Leased Premises subject to Lessor’s prior consent.

WHEREAS, Lessee desires to license, sublease, or otherwise permit the use of a portion of the Leased Premises (herein the “Sublease”) to Dish Wireless L.L.C. and/or its parents, subsidiaries, affiliates, successors, assigns, and/or other related entities (herein “Dish”) as set forth in this Second Amendment.

WHEREAS, Section 6(a) of the Lease Agreement further requires Lessor’s consent for alterations to the Leased Premises;
WHEREAS, Lessee desires to license, sublease, or otherwise permit the use of a portion of ground space at the Leased Premises to Dish and Lessee desires to allow Dish to install improvements on the Leased Premises (herein the “Dish Colocation”).

WHEREAS, Lessee desires to extend the height of the tower to a maximum height of forty-five (45) feet (“Tower Extension”) to accommodate the installation of Dish; WHEREAS, Lessee desires that Lessor consent to and approve of the Dish Colocation.

WHEREAS, Lessee desires that Lessor consent to and approve of the Tower Extension by way of this Second Amendment; and
87 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)
WHEREAS, Lessor and Lessee desire to amend the terms of the Lease Agreement to extend the term thereof and to otherwise modify the Lease Agreement as expressly provided herein.

NOW THEREFORE, in consideration of the foregoing recitals and the mutual covenants set forth herein and other good and valuable consideration, the receipt, adequacy, and sufficiency of which are hereby acknowledged, the Parties hereby agree as follows:

1. One-Time Payment. Lessee shall pay to Lessor a one-time payment in the amount of Five Thousand Dollars and No/100 Dollars ($5,000.00), payable within thirty (30) days of the Effective Date and subject to the following conditions precedent: (a) Lessee’s receipt of this Second Amendment executed by Lessor; (b) Lessee’s confirmation that Lessor’s statements as further set forth in this Second Amendment are true, accurate, and complete, including verification of Lessor’s ownership; (c) Lessee’s receipt of any documents and other items reasonably requested by Lessee in order to effectuate the transaction and payment contemplated herein; and (d) receipt by Lessee of an original Memorandum (as defined herein) executed by Lessor.

2. Lease Agreement Term Extended. Notwithstanding anything to the contrary contained in the Lease Agreement or this Second Amendment, the Parties agree the Lease Agreement originally commenced on June 28, 1995 and, without giving effect to the terms of this Second Amendment but assuming the exercise by Lessee of all remaining renewal options contained in the Lease Agreement (each an “Existing Renewal Term” and, collectively, the “Existing Renewal Terms”), the Lease Agreement is otherwise scheduled to expire on June 27, 2025. The Lease Agreement is hereby amended to provide Lessee, upon the expiration of the Existing renewal term on June 27, 2025, with the option to extend the Lease Agreement for each of two (2) additional five (5) year renewal terms (each a “New Renewal Term” and, collectively, the “New Renewal Terms”). Notwithstanding anything to the contrary contained in the Lease Agreement, (a) all Existing Renewal Terms and New Renewal Terms shall automatically renew unless Lessee notifies Lessor that Lessee elects not to renew the Lease Agreement, as amended herein, at least sixty (60) days prior to the commencement of the next Renewal Term (as defined below) and (b) Lessor shall be able to terminate the Lease Agreement, as amended herein, only in the event of a material default by Lessee, which default is not cured within sixty (60) days of Lessee’s receipt of written notice thereof, provided, however, in the event that Lessee has diligently commenced to cure a material default within sixty (60) days of Lessee’s actual receipt of notice thereof and reasonably requires additional time beyond the sixty (60) day cure period described herein to effect such cure, Lessee shall have such additional time as is necessary (beyond the sixty (60) day cure period) to effect the cure. References in this Second Amendment to “Renewal Term” shall refer, collectively, to the Existing Renewal Term(s) and the New Renewal Term(s).

3. Additional Ground Space.
a. For good and valuable consideration, the receipt adequacy and sufficiency of which are hereby acknowledged, effective as of the Effective Date Lessor hereby leases to Lessee approximately an additional one hundred sixty-five (165) square feet of land (the “Expanded Lease Area”). The Expanded Lease Area is described, depicted and/or designated on Exhibit B attached hereto and by this reference made a part hereof. Lessee may use the Expanded Lease Area in the same manner that Lessee is permitted to use the Leased Premises. On and after the occurrence of the Effective Date, the Expanded Lease 88 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)
Area shall be (and shall be deemed to be for all purposes), without further action of the Parties hereto, part of the Leased Premises and any references to the Leased Premises in the Lease Agreement, as amended hereby, shall include (and shall be deemed to include for all purposes) the Expanded Lease Area.
b. Lessor hereby grants to Lessee, its officers, agents, employees, customers and/or independent contractors, the right and privilege to enter upon the Parent Parcel, the Leased Premises, and/or the Expanded Lease Area at any time on or after the Effective Date to perform (or cause to be performed) test borings of the soil, environmental audits, sampling and/or tests, engineering studies and to conduct a survey of the Parent Parcel, the Leased Premises and/or the Expanded Lease Area. Further, at any time on and after the Effective Date, Lessor hereby grants to Lessee, its officers, agents, employees, customers, and/or independent contractors the right and privilege to enter upon and reasonably use the portions of the Parent Parcel immediately adjacent to the Expanded Lease for the purposes of accessing, constructing, installing, repairing, maintaining, and/or removing improvements within the Leased Premises and/or the Expanded Lease Area.

Lessor will not unreasonably interfere with Lessee’s use of the Parent Parcel, the Leased Premises and/or the Expanded Lease Area in conducting these activities.

4. Rent and Escalation. The Parties hereby acknowledge and agree that all applicable increases and escalations to the rental payments under Section 5(b) of the Original Lease Agreement (the “Rent”) shall continue in full force and effect through the New Renewal Term(s). In the event of any overpayment of Rent or Dish Revenue Share Payment (as defined in Section 5(b) below) prior to or after the Effective Date, Lessee shall have the right to deduct from any future Rent payments an amount equal to the overpayment amount. Notwithstanding anything to the contrary contained in the Lease, all Rent and any other payments expressly required to be paid to Lessor under the Lease shall be paid to City of American Canyon at 4381 Broadway St Suite 201, American Canyon, 94503; Attention Finance Director by Lessee. Provided, however, in the event that any current sublessee, licensee or any other collocator of Lessee is paying said Rent or any other payments to City of American Canyon directly as of the Effective Date of the Amendment, Lessee shall not be obligated to make such payments to City of American Canyon.

5. Additional Telecommunications Carrier. Lessor hereby consents to the proposed Dish Colocation.

This consent shall only apply to the Dish Colocation for use of the Leased Premises by Dish and shall not constitute consent to future subleases or licenses with other parties for use of the Leased Premises. Dish shall enjoy the same use rights and access rights to the Leased Premises as Lessee is given under the Lease Agreement, including but not limited to installing its equipment at, on, or within the Leased Premises. Lessee agrees to pay to Lessor, in addition to any rents owed under the Lease, Two Hundred and 00/100 U.S. Dollars ($200.00) per month (herein the “Consent Fee”) commencing within thirty (30) calendar days following the date Lessee issues Dish a “Notice to Proceed” or other similar document authorizing Dish to commence installation of equipment at, on or within the Leased Premises (the “Dish Colocation Commencement Date”). If at any time Dish shall cease its use of the Leased Premises, the Consent Fee shall cease to be due and owing at the later of (i) the date Dish ceases its use of the Leased Premises, or (ii) the date Dish ceases to pay rental payments under the proposed Dish Colocation agreement. 89 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)
a. Prior to the Dish Colocation Commencement Date, the Lessee shall obtain and/or Lessee shall cause Dish to obtain a Design Permit and a Building Permit for the Dish Colocation.

The Design Permit (file no. PL22-0006) is in review.
b. Dish Revenue Share Payment.

The Parties hereby acknowledge and agree that the provisions of Section 4(a) of the Original Lease Agreement shall continue in full force and effect. The Parties further acknowledge and agree that, in addition to current and existing rents paid to Lessor in connection with the Lease Agreement, within thirty (30) calendar days following the Dish Colocation Commencement Date, Lessee shall pay to the Lessor twenty-five percent (25%) of the revenue received from Dish by the Lessee (the “Dish Revenue Share Payment”), pursuant to section 4(a) of the Original Lease Agreement.

6. Lessor Consent for Tower Extension. Lessor hereby consents to and approves of the Tower Extension. Dish will install tower equipment at approximately forty-five (45) feet and may modify the Leased Premises and any facilities or structures thereon as allowed under the Lease Agreement.

7. Lessor and Lessee Acknowledgments. Except as modified herein, the Lease Agreement and all provisions contained therein remain in full force and effect and are hereby ratified and affirmed.

In the event there is a conflict between the Lease Agreement and this Second Amendment, this Second Amendment shall control. The Parties hereby agree that no defaults exist under the Lease Agreement. To the extent Lessee needed consent and/or approval from—or to provide notice to—Lessor for any of Lessee’s activities at and uses of the site prior to the Effective Date, Lessor’s execution of this Second Amendment is and shall be considered consent to and approval of all such activities and uses and confirmation that no additional consideration is owed to Lessor for such activities and uses. Lessee and Lessee’s customers, licensees, and sublessees shall have vehicular (specifically including truck) and pedestrian access to the Leased Premises from a public right-of-way on a 24 hours per day, 7 days per week basis, together with utilities services to the Leased Premises from a public right-of-way. Upon request by Lessee and at Lessee’s sole cost and expense and for no additional consideration to Lessor, Lessor hereby agrees to promptly execute and return to Lessee building permits, zoning applications, and other forms and documents as required for the use of the Leased Premises by Lessee and/or Lessee’s customers, licensees, and sublessees. Lessor hereby appoints Lessee as Lessor’s attorney-in-fact coupled with an interest to prepare, execute, and deliver land use and zoning and building permit applications that concern the Leased Premises, on behalf of Lessor with federal, state, and local governmental authorities, provided that such applications shall be limited strictly to the use of the Leased Premises as a wireless telecommunications facility and that such attorney-in-fact shall not allow Lessee to rezone or otherwise reclassify the Leased Premises or the Parent Parcel. The terms, provisions, and conditions of this Section 3 shall survive the execution and delivery of this Second Amendment.

8. Non-Compete. During the original term, any Existing Renewal Terms, and/or any New Renewal Terms of this Lease Agreement, Lessor shall not sell, transfer, grant, convey, lease, and/or license by deed, easement, lease, license or other legal instrument, an interest in and to, or the right to use or occupy any portion of the Parent Parcel or Lessor’s contiguous, adjacent, adjoining or surrounding property to any person or entity directly or indirectly engaged in the business of owning, acquiring, operating, managing, investing in or leasing wireless telecommunications 90 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)
infrastructure (any such person or entity, a “Third Party Competitor”) without the prior written consent of Lessee, which may be withheld, conditioned, and/or delayed in Lessee’s sole, reasonable discretion.

9. Limited Right of First Refusal. Notwithstanding anything to the contrary contained herein, this paragraph shall not apply to any fee simple sale of the Parent Parcel from Lessor to any prospective purchaser that is not a Third-Party Competitor. If Lessor receives an offer or desires to offer to: (i) sell or convey any interest (including, but not limited to, leaseholds or easements) in any real property of which the Leased Premises and Expansion Area are a part to a Third Party Competitor or (ii) assign all or any portion of Lessor’s interest in the Lease Agreement, as modified by this Second Amendment, to a Third Party Competitor (any such offer, the “Offer”), Lessee shall have the right of first refusal to purchase the real property or other interest being offered by Lessor in connection with the Offer on the same terms and conditions. If Lessee elects, in its sole and absolute discretion, to exercise its right of first refusal as provided herein, Lessee must provide Lessor with notice of its election not later than forty-five (45) days after Lessee receives written notice from Lessor of the Offer. If Lessee elects not to exercise Lessee’s right of first refusal with respect to an Offer as provided herein, Lessor may complete the transaction contemplated in the Offer with the Third-Party Competitor on the stated terms and price but with the express condition that such sale is made subject to the terms of the Lease Agreement, as modified by this Second Amendment. Lessor hereby acknowledges and agrees that any sale or conveyance by Lessor in violation of this Section is and shall be deemed to be null and void and of no force and effect. The terms, provisions, and conditions of this Section shall survive the execution and delivery of this Second Amendment.

10. Lessor Statements. Lessor hereby represents and warrants to Lessee that: (i) to the extent applicable, Lessor is duly organized, validly existing, and in good standing in the jurisdiction in which Lessor was organized, formed, or incorporated, as applicable, and is otherwise in good standing and authorized to transact business in each other jurisdiction in which such qualifications are required; (ii) Lessor has the full power and authority to enter into and perform its obligations under this Second Amendment, and, to the extent applicable, the person(s) executing this Second Amendment on behalf of Lessor, have the authority to enter into and deliver this Second Amendment on behalf of Lessor; (iii) no consent, authorization, order, or approval of, or filing or registration with, any governmental authority or other person or entity is required for the execution and delivery by Lessor of this Second Amendment; (iv) Lessor is the sole owner of the Leased Premises and all other portions of the Parent Parcel; (v) to the best of Lessor’s knowledge, there are no agreements, liens, encumbrances, claims, claims of lien, proceedings, or other matters (whether filed or recorded in the applicable public records or not) related to, encumbering, asserted against, threatened against, and/or pending with respect to the Leased Premises or any other portion of the Parent Parcel which do or could (now or any time in the future) adversely impact, limit, and/or impair Lessee’s rights under the Lease Agreement, as amended and modified by this Second Amendment; (vi) so long as Lessee performs its obligations under the Lease Agreement, Lessee shall peaceably and quietly have, hold and enjoy the Leased Premises, and Lessor shall not act or permit any third person to act in any manner which would interfere with or disrupt Lessee’s business or frustrate Lessee or Lessee’s customers’ use of the Leased Premises and (vii) the square footage of the Leased Premises is the greater of Lessee’s existing improvements on the Parent Parcel or the land area conveyed to Lessee under the Lease Agreement. The representations and warranties of Lessor made in this Section shall survive the 91 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)
execution and delivery of this Second Amendment. Lessor hereby does and agrees to indemnify Lessee for any damages, losses, costs, fees, expenses, or charges of any kind sustained or incurred by Lessee as a result of the breach of the representations and warranties made herein or if any of the representations and warranties made herein prove to be untrue. The aforementioned indemnification shall survive the execution and delivery of this Second Amendment.

11. Confidentiality. Notwithstanding anything to the contrary contained in the Lease Agreement or in this Second Amendment, Lessor agrees and acknowledges that all the terms of this Second Amendment and the Lease Agreement and any information furnished to Lessor by Lessee in connection therewith shall be and remain confidential. Except with Lessor’s family, attorney, accountant, broker, lender, a prospective fee simple purchaser of the Parent Parcel, or if otherwise required by law, Lessor shall not disclose any such terms or information without the prior written consent of Lessee. The terms and provisions of this Section shall survive the execution and delivery of this Second Amendment.

12. Notices. All notices must be in writing and shall be valid upon receipt when delivered by hand, by nationally recognized courier service, or by First Class United States Mail, certified, return receipt requested to the addresses set forth herein: to Lessor at: 4381 Broadway #201, American Canyon, CA 94503; to Lessee at: Attn.: Land Management 10 Presidential Way, Woburn, MA 01801, with copy to: Attn.: Legal Dept., 116 Huntington Avenue, Boston, MA 02116. Any of the Parties, by thirty (30) days prior written notice to the others in the manner provided herein, may designate one or more different notice addresses from those set forth above. Refusal to accept delivery of any notice or the inability to deliver any notice because of a changed address for which no notice was given as required herein, shall be deemed to be receipt of any such notice.

13. Counterparts. This Second Amendment may be executed in several counterparts, each of which when so executed and delivered, shall be deemed an original and all of which, when taken together, shall constitute one and the same instrument, even though all Parties are not signatories to the original or the same counterpart. Furthermore, the Parties may execute and deliver this Second Amendment by electronic means such as .pdf or similar format. Each of the Parties agrees that the delivery of the Second Amendment by electronic means will have the same force and effect as delivery of original signatures and that each of the Parties may use such electronic signatures as evidence of the execution and delivery of the Second Amendment by all Parties to the same extent as an original signature.

14. Governing Law. The Lease Agreement and this Second Amendment shall be governed by California law, and the venue for any legal proceedings, mediation, arbitration, or claims in connection with the Lease Agreement shall be in the court in Napa County, California or the United States District Court for the Northern District of California.

15. Waiver. From and after the Effective Date and notwithstanding anything to the contrary contained herein or in the Lease Agreement, in no event shall Lessor or Lessee be liable to the other for, and Lessor and Lessee hereby waive, to the fullest extent permitted under applicable law, the right to recover incidental, consequential (including, without limitation, lost profits, loss of use or loss of business opportunity), punitive, exemplary and similar damages. 92 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)

16. Lessee’s Securitization Rights; Estoppel. Lessor hereby consents to the granting by Lessee of one or more leasehold mortgages, collateral assignments, liens, and/or other security interests (collectively, a “Security Interest”) in Lessee's interest in the Lease Agreement, as amended, and all of Lessee’s property and fixtures attached to and lying within the Leased Premises and further consents to the exercise by Lessee's mortgagee (“Lessee’s Mortgagee”) of its rights to exercise its remedies, including without limitation foreclosure, with respect to any such Security Interest. Lessor shall recognize the holder of any such Security Interest of which Lessor is given prior written notice (any such holder, a “Holder”) as “Lessee” hereunder in the event a Holder succeeds to the interest of Lessee hereunder by the exercise of such remedies. Lessor further agrees to execute a written estoppel certificate within thirty (30) days of written request of the same by Lessee or Holder.

17. Taxes. The Parties acknowledge and agree that Section 8 of the Lease Agreement is hereby deleted in its entirety and is of no further force and effect. From and after the Effective Date the obligations of the Parties with respect to taxes shall be controlled by this Section of this Second Amendment. During the term of the Lease Agreement, as modified by this Second Amendment, Lessee shall pay when due all real property, personal property, and other taxes, fees, and assessments that are directly attributable to Lessee's improvements on the Leased Premises (the “Applicable Taxes”) directly to the local taxing authority to the extent that the Applicable Taxes are billed directly to Lessee. Lessee hereby agrees to reimburse Lessor for any Applicable Taxes billed directly to Lessor (which shall not include any taxes or other assessments attributable to periods prior to the Effective Date). Lessor must furnish written documentation (the substance and form of which shall be reasonably satisfactory to Lessee) of any Applicable Taxes along with proof of payment of the same by Lessor. Lessor shall submit requests for reimbursement in writing to: American Tower Corporation, Attn: Landlord Relations, 10 Presidential Way, Woburn, MA 01801 unless otherwise directed by Lessee from time to time.

Subject to the requirements set forth in this Section, Lessee shall make such reimbursement payment within forty-five (45) days of receipt of a written reimbursement request from Lessor.

Anything to the contrary notwithstanding, Lessor is only eligible for reimbursement if Lessor requests reimbursement within one (1) year after the date such taxes became due.

Additionally, Lessor shall not be entitled to reimbursement for any costs associated with an increase in the value of Lessor’s real property calculated based on any monetary consideration paid from Lessee to Lessor. If Lessor fails to pay when due any real property, personal property, and other taxes, fees, and assessments affecting the Parent Parcel, Lessee shall have the right, but not the obligation, to pay such taxes on Lessor’s behalf and: (i) deduct the full amount of any such taxes paid by Lessee on Lessor’s behalf from any future payments required to be made by Lessee to Lessor hereunder; (ii) demand reimbursement from Lessor, which reimbursement payment Lessor shall make within thirty (30) days of such demand by Lessee; and/or (iii) collect from Lessor any such tax payments made by Lessee on Lessor’s behalf by any lawful means.

18. Conflict/Capitalized Terms. The Parties hereby acknowledge and agree that in the event of a conflict between the terms and provisions of this Second Amendment and those contained in the Lease Agreement, the terms and provisions of this Second Amendment shall control. Except as otherwise defined or expressly provided in this Second Amendment, all capitalized terms used in this Second Amendment shall have the meanings or definitions ascribed to them in the Lease Agreement. To the extent of any inconsistency in or conflict between the meaning, definition, or usage of any capitalized terms in this Second Amendment and the meaning, 93 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)
definition, or usage of any such capitalized terms or similar or analogous terms in the Lease Agreement, the meaning, definition, or usage of any such capitalized terms in this Second Amendment shall control.
[SIGNATURES COMMENCE ON FOLLOWING PAGE]
94 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)
LESSOR:

City of American Canyon,
a California municipal corporation
Signature: _____________________________
Print Name: ____________________________
Title: _________________________________
Date: _________________________________
[SIGNATURES CONTINUE ON FOLLOWING PAGE]
95 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)
LESSEE:

SpectraSite Communications, LLC,
a Delaware limited liability company
Signature: _____________________________
Print Name: ____________________________
Title: _________________________________
Date: _________________________________
[END OF SIGNATURES]
96 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)

EXHIBIT A
This Exhibit A may be replaced at Lessee’s option as described below.

PARENT PARCEL
Lessee shall have the right to replace this description with a description obtained from Lessor’s deed (or deeds) that include the land area encompassed by the Lease Agreement and Lessee’s improvements thereon.

The Parent Parcel consists of the entire legal taxable lot owned by Lessor as described in a deed (or deeds) to Lessor of which the Leased Premises is a part thereof with such Parent Parcel being described below.

THE REAL PROPERTY IN THE COUNTY OF NAPA, STATE OF CALIFORNIA, WHICH IS DESCRIBED AS FOLLOWS:
(A) ALL THAT REAL PROPERTY LOCATED IN THE COUNTY OF NAPA, STATE OF CALIFORNIA, DESCRIBED AS FOLLOWS:

COMMENCING AT THE NORTHEASTERLY CORNER OF THE PARCEL OF LAND DESCRIBED IN THE DEED TO MANUEL MEDEIROS, ET UX, RECORDED IN BOOK 931 OF OFFICIAL RECORDS AT PAGE 374, NAPA COUNTY RECORDS, SAID POINT LYING ON THE WESTERLY LINE OF THERESA AVENUE; THENCE ALONG THE NORTHERLY LINE OF SAID PARCEL, NORTH 89° 14' 04” WEST, 1070.00 FEET TO THE POINT OF BEGINNING; THENCE CONTINUING ALONG SAID NORTHERLY LINE, NORTH 89°14'04” WEST, 360.00 FEET; THENCE LEAVING SAID NORTHERLY LINE, SOUTH 0°45'56” WEST, 430.00 FEET; THENCE SOUTH 89°14'04” EAST, 360.00 FEET; THENCE NORTH 0°45'56” EAST, 430.00 FEET TO THE POINT OF BEGINNING, CONTAINING

3.554 ACRES MORE OR LESS.
(B) A PERMANENT EASEMENT FOR WATER AND SEWER PURPOSES DESCRIBED AS FOLLOWS:

AN EASEMENT FOR RIGHT OF WAY OVER, ACROSS, IN AND UNDER THE LANDS OF MANUEL MEDEIROS, ET UX, DESCRIBED IN BOOK 931 OF OFFICIAL RECORDS AT PAGE 374, NAPA COUNTY RECORDS, LOCATED ON

THE WESTERLY SIDE OF THERESA AVENUE, NORTHERLY OF EUCALYPTUS DRIVE AND SOUTHERLY OF NAPA JUNCTION ROAD, NAPA COUNTY, CALIFORNIA, LYING 12.50 FEET ON EACH SIDE OF THE FOLLOWING DESCRIBED CENTER LINE: BEGINNING AT A POINT ON THE WESTERLY LINE OF THERESA AVENUE THAT BEARS SOUTH 7°30'15” EAST, 237.47 FEET FROM THE INTERSECTION OF THE WESTERLY LINE OF THERESA AVENUE WITH THE NORTHERLY LINE OF THE PARCEL OF LAND DESCRIBED IN BOOK 931 OF OFFICIAL RECORDS AT PAGE 374, NAPA COUNTY RECORDS; THENCE ALONG A LINE LYING 235.00 FEET SOUTHERLY OF AND PARALLEL TO THE NORTHERLY LINE OF SAID PARCEL OF LAND, NORTH 89°14'04” WEST, 1104.16

FEET TO A POINT OF THE EASTERLY LINE OF THE PROPOSED RESERVOIR SITE FOR WATER SYSTEM IMPROVEMENT PROJECT 1975, AMERICAN CANYON COUNTY WATER DISTRICT, SAID POINT BEING THE TERMINAL POINT OF THIS DESCRIPTION. THE NORTHERLY AND SOUTHERLY LINES OF THE HEREIN

DESCRIBED EASEMENT TERMINATE AT THE WESTERLY LINE OF THERESA AVENUE ON THE EASTERLY END AND AT THE EASTERLY LINE OF THE PROPOSED RESERVOIR SITE ON THE WESTERLY END. [EXHIBIT A CONTINUES ON THE FOLLOWING PAGE]
97 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)

EXHIBIT A (CONTINUED)
(C) A TEMPORARY EASEMENT FOR THE PURPOSE OF CONSTRUCTING A WATER TRANSMISSION LINE AND

APPURTENANCES DURING THE CONSTRUCTION OF THE AMERICAN CANYON COUNTY WATER DISTRICT'S PROJECT TITLED “WATER SYSTEM IMPROVEMENT PROJECT 1975”, DESCRIBED AS FOLLOWS:

AN EASEMENT FOR RIGHT OF WAY OVER, ACROSS, IN AND UNDER THE LANDS OF MANUEL MEDEIROS, ET UX, DESCRIBED IN BOOK 931 OF OFFICIAL RECORDS AT PAGE 374, NAPA COUNTY RECORDS, LOCATED ON

THE WESTERLY SIDE OF THERESA AVENUE, NORTHERLY OF EUCALYPTUS DRIVE AND SOUTHERLY OF NAPA JUNCTION ROAD, NAPA COUNTY, CALIFORNIA, LYING 12.50 FEET ON EACH SIDE OF THE FOLLOWING DESCRIBED CENTER LINE: BEGINNING AT A POINT ON THE WESTERLY LINE OF THERESA AVENUE THAT BEARS SOUTH 7°30'15” EAST, 262.73 FEET FROM THE INTERSECTION OF THE WESTERLY LINE OF THERESA AVENUE WITH THE NORTHERLY LINE OF THE PARCEL OF LAND DESCRIBED IN BOOK 931 OF OFFICIAL RECORDS AT PAGE 374, NAPA COUNTY RECORDS; THENCE ALONG A LINE LYING 260.00 FEET SOUTHERLY OF AND PARALLEL TO THE NORTHERLY LINE OF SAID PARCEL OF LAND, NORTH 89°14'04” WEST, 1107.80

FEET TO A POINT ON THE EASTERLY LINE OF THE PROPOSED RESERVOIR SITE FOR WATER SYSTEM IMPROVEMENT PROJECT 1975, AMERICAN CANYON COUNTY WATER DISTRICT, SAID POINT BEING THE TERMINAL POINT OF THIS DESCRIPTION. THE NORTHERLY AND SOUTHERLY LINES OF THE HEREIN

DESCRIBED EASEMENT TERMINATE AT THE WESTERLY LINE OF THERESA AVENUE ON THE EASTERLY END AND AT THE EASTERLY LINE OF THE PROPOSED RESERVOIR SITE ON THE WESTERLY END. SAID TEMPORARY

EASEMENT SHALL EXPIRE ON THE DATE OF NOTICE OF COMPLETION TO BE FILED BY AMERICAN CANYON COUNTY WATER DISTRICT FOR SAID PROJECT.

PARCEL ID NO. : 058-270-001-000

THIS BEING THE SAME PROPERTY CONVEYED TO AMERICAN CANYON COUNTY WATER DISTRICT FROM MANUEL MEDEIROS AND MARY FRANCES MEDEIROS IN A DEED DATED JULY 20, 1976 AND RECORDED AUGUST 12, 1976, IN BOOK 1005, PAGE 915, NAPA COUNTY, CALIFORNIA. [EXHIBIT A CONTINUES ON THE FOLLOWING PAGE]
98 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)

EXHIBIT A (CONTINUED)

LEASED PREMISES
Lessee shall have the right to replace this description with a description obtained from the Lease Agreement or from a description obtained from an as-built survey conducted by Lessee.

The Leased Premises consists of that portion of the Parent Parcel as defined in the Lease Agreement which shall include access and utilities easements.

A 0.02 ACRE AREA BEING A PORTION OF THAT CERTAIN TRACT OF LAND AS RECORDED IN BOOK 1005, PAGE 915 IN THE PUBLIC RECORDS OFFICE OF NAPA COUNTY, CALIFORNIA, LYING IN SECTION 24, TOWNSHIP 4 NORTH, RANGE 4 WEST OF THE MOUNT DIABLO MERIDIAN AND BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:

COMMENCE FROM A 1/2” REBAR FOUND MARKING THE SOUTHWEST CORNER OF A PARCEL OF LAND DESIGNATED AS PARCEL NO. 058-270-010-000 ON THE TAX MAP IN THE ASSESSOR'S OFFICE OF SAID COUNTY; THENCE RUN N 81°35'03” W A DISTANCE OF 1287.51 FEET TO THE POINT OF BEGINNING; THENCE N 89°50'53" W A DISTANCE OF 31.00 FEET TO A POINT; THENCE N 00°09'07" E A DISTANCE OF

20.50 FEET TO A POINT; THENCE S 89°50'53" E A DISTANCE OF 31.00 FEET TO A POINT; THENCE S 00°09'07" W A DISTANCE OF 20.50 FEET TO THE POINT OF BEGINNING.

SAID AREA CONTAINS 0.01 ACRES OR 636 SQUARE FEET, MORE OR LESS.

TOGETHER WITH
A 0.01 ACRE AREA BEING A PORTION OF THAT CERTAIN TRACT OF LAND AS RECORDED IN BOOK 1005, PAGE 915 IN THE PUBLIC RECORDS OFFICE OF NAPA COUNTY, CALIFORNIA, LYING IN SECTION 24, TOWNSHIP 4 NORTH, RANGE 4 WEST OF THE MOUNT DIABLO MERIDIAN AND BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:

COMMENCE FROM A 1/2” REBAR FOUND MARKING THE SOUTHWEST CORNER OF A PARCEL OF LAND DESIGNATED AS PARCEL NO. 058-270-010-000 ON THE TAX MAP IN THE ASSESSOR'S OFFICE OF SAID COUNTY; THENCE RUN S 87°09'30” W A DISTANCE OF 441.86 FEET TO A POINT ON THE EAST LINE OF A PARCEL OF LAND DESIGNATED AS PARCEL NO. 058-270-013-000 ON THE TAX MAP IN SAID ASSESSOR'S OFFICE; THENCE LEAVING SAID EAST LINE N 89°01'47” W A DISTANCE OF 547.90 FEET TO A POINT; THENCE N 88°05'08" W A DISTANCE OF 113.29 FEET TO A POINT; THENCE S 63°57'25" W A DISTANCE OF 134.76 FEET TO A POINT; THENCE N 77°31'13" W A DISTANCE OF 52.06 FEET TO A POINT; THENCE S 29°21'49” W A DISTANCE OF 5.23 FEET TO THE POINT OF BEGINNING; THENCE S 77°31'13" E A DISTANCE OF 20.00 FEET TO A POINT; THENCE S 12°28'47" W A DISTANCE OF 12.00 FEET TO A POINT; THENCE N 77°31'13" W A DISTANCE OF 20.00 FEET TO A POINT; THENCE N 12°28'47" E A DISTANCE OF 12.00 FEET TO THE POINT OF BEGINNING.

SAID AREA CONTAINS 0.01 ACRES OR 240 SQUARE FEET, MORE OR LESS. [EXHIBIT A CONTINUES ON THE FOLLOWING PAGE]
99 ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)

EXHIBIT A (CONTINUED)

ACCESS AND UTILITIES
The access and utility easements include all easements of record as well that portion of the Parent Parcel currently utilized by Lessee (and Lessee’s customers) for ingress, egress and utility purposes from the Leased Premises to and from a public right of way including but not limited to:

Access and Utility Easement(s):

The access and utilities easements include all easements of record as well as existing access and utilities currently servicing the premises to and from a public right of way, including but not limited to:

AN EASEMENT BEING A PORTION OF THAT CERTAIN TRACT OF LAND AS RECORDED IN BOOK 1005, PAGE 915 IN THE PUBLIC RECORDS OFFICE OF NAPA COUNTY, CALIFORNIA, LYING IN SECTION 24, TOWNSHIP 4 NORTH, RANGE 4 WEST OF THE MOUNT DIABLO MERIDIAN AND BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:

COMMENCE FROM A 1/2” REBAR FOUND MARKING THE SOUTHWEST CORNER OF A PARCEL OF LAND DESIGNATED AS PARCEL NO. 058-270-010-000 ON THE TAX MAP IN THE ASSESSOR'S OFFICE OF SAID COUNTY; THENCE RUN S 87°09'30” W A DISTANCE OF 441.86 FEET TO A POINT ON THE EAST LINE OF A PARCEL OF LAND DESIGNATED AS PARCEL NO. 058-270-013-000 ON THE TAX MAP IN SAID ASSESSOR'S OFFICE; THENCE LEAVING SAID EAST LINE N 89°01'47” W A DISTANCE OF 547.90 FEET TO THE POINT OF BEGINNING OF AN EASEMENT BEING 10 FEET IN WIDTH AND LYING 5 FEET ON EACH SIDE OF THE FOLLOWING DESCRIBED CENTERLINE; THENCE N 88°05'08" W A DISTANCE OF 113.29 FEET TO A POINT; THENCE S 63°57'25" W A DISTANCE OF 134.76 FEET TO A POINT; THENCE N 77°31'13" W A DISTANCE OF

52.06 FEET TO A POINT; THENCE N 43°45'08" W A DISTANCE OF 29.04 FEET TO A POINT; THENCE N 23°49'19" W A DISTANCE OF 32.78 FEET TO A POINT; THENCE N 08°50'28" W A DISTANCE OF 54.86 FEET TO A POINT; THENCE N 09°24'24" E A DISTANCE OF 117.07 FEET TO A POINT; THENCE N 37°24'49" W A DISTANCE OF 21.04 FEET TO A POINT; THENCE N 00°09'07" E A DISTANCE OF 33.42 FEET TO A POINT; THENCE S 89°50'53" E A DISTANCE OF 44.00 FEET TO THE POINT OF ENDING.

SAID EASEMENT CONTAINS 0.15 ACRES OR 6,323 SQUARE FEET, MORE OR LESS. [EXHIBIT A CONTINUES ON THE FOLLOWING PAGE]
100
ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)

EXHIBIT A (CONTINUED)

TOGETHER WITH
AN EASEMENT BEING A PORTION OF A TRACT OF LAND DESIGNATED AS PARCEL NO. 058-270-013-000 ON THE TAX MAP IN THE ASSESSOR'S OFFICE OF NAPA COUNTY, CALIFORNIA, LYING IN SECTION 24, TOWNSHIP 4 NORTH, RANGE 4 WEST OF THE MOUNT DIABLO MERIDIAN AND BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:

COMMENCE FROM A 1/2” REBAR FOUND MARKING THE SOUTHWEST CORNER OF A PARCEL OF LAND DESIGNATED AS PARCEL NO. 058-270-010-000 ON THE TAX MAP IN THE ASSESSOR'S OFFICE OF SAID COUNTY; THENCE RUN S 87°09'30” W A DISTANCE OF 441.86 FEET TO A POINT ON THE EAST LINE OF SAID TRACT OF LAND AND THE POINT OF BEGINNING OF AN EASEMENT BEING 10 FEET IN WIDTH AND LYING 5 FEET ON EACH SIDE OF THE FOLLOWING DESCRIBED CENTERLINE; THENCE LEAVING SAID EAST LINE N 89°01'47” W A DISTANCE OF 547.90 FEET TO A POINT ON THE WEST LINE OF SAID TRACT OF LAND AND THE POINT OF ENDING.

SAID EASEMENT CONTAINS 0.13 ACRES OR 5,479 SQUARE FEET, MORE OR LESS.

TOGETHER WITH
AN EASEMENT BEING A PORTION OF A TRACT OF LAND DESIGNATED AS PARCEL NO. 058-270-014-000 ON THE TAX MAP IN THE ASSESSOR'S OFFICE OF NAPA COUNTY, CALIFORNIA, LYING IN SECTION 24, TOWNSHIP 4 NORTH, RANGE 4 WEST OF THE MOUNT DIABLO MERIDIAN AND BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS:

COMMENCE FROM A 1/2” REBAR FOUND MARKING THE SOUTHWEST CORNER OF A PARCEL OF LAND DESIGNATED AS PARCEL NO. 058-270-010-000 ON THE TAX MAP IN THE ASSESSOR'S OFFICE OF SAID COUNTY; THENCE RUN S 75°06'31” E A DISTANCE OF 119.37 FEET TO A POINT ON THE WESTERLY RIGHT OF WAY LINE OF THERESA AVENUE AND THE POINT OF BEGINNING OF AN EASEMENT BEING 10 FEET IN WIDTH AND LYING 5 FEET ON EACH SIDE OF THE FOLLOWING DESCRIBED CENTERLINE; THENCE LEAVING SAID RIGHT OF WAY LINE N 89°05'50” W A DISTANCE OF 556.75 FEET TO A POINT ON THE WEST LINE OF SAID TRACT OF LAND AND THE POINT OF ENDING.

SAID EASEMENT CONTAINS 0.13 ACRES OR 5,567 SQUARE FEET, MORE OR LESS [END OF EXHIBIT A]
101
ATC Site No: 301280
Site Name: Oat Hill
Project Number: 13709877 (EO)

EXHIBIT B

EXPANDED LEASE AREA
This Exhibit B may be replaced at Tenant’s option.
102

707.647.4360  4381 Broadway Street, Suite 201  American Canyon, CA 94503  www.cityofamericancanyon.org Sent by e-mail to:

Chandler Michaud, [email protected]
Arvin Norouzi, [email protected]
September 23, 2024
Chandler Michaud
American Tower Corporation
10 Presidential Way
Woburn, MA 01801
Subject: Approval of a Minor Modification Permit for the Dish Network / American Tower Corporation project at 25 Medeiros Ln, APN 058-270-001 (File no. AA2024-05 / PL22-0006) Dear Chandler Michaud,
This letter is the approval of the Minor Modification permit for application PL22-0006 at 25 Medeiros Lane, submitted on March 21, 2022. The project proposes to modify an existing unmanned wireless telecommunication facility in the Residential Estate (RE) zone. The site is accessible from Medeiros Ln from Theresa Ave. The scope of work consists of increasing the tower height by 15’, adding three (3) antennas with associated equipment and cables, and six (6) RRU’s for the Dish Network. The ground equipment will consist of a concrete pad, ice bridge, PPC cabinet, one equipment cabinet, power and telco conduits, telco-fiber box, a GPS unit, a safety switch, fiber NID, and a meter socket. Additionally, the site will increase by 164 square feet (8’ x 20.5’) to accommodate a future backup generator. Three panel antennas will be placed on the 15-foot monopole extension. The proposed panel antennas and supporting equipment will be painted white to match the existing monopole color.

The approval is based on the recognition that it is in substantial conformity with Section 6409 of the Middle-Class Tax Relief and Job Creation Act of 2012 (Tax Act).

According to Chapter 19.45 of the City’s Zoning Ordinance, minor modifications must meet the following four findings.

1. The modification is in substantial conformity with the previously approved plan or permit, or if the change is substantive, that the revised project is equivalent to the original project design concept in terms of consistency with city design and development standards and policies.

According to section 6409 of the Middle-Class Tax Relief and Job Creation Act of 2012 (Tax Act), a state or local government “may not deny, and shall approve” any request for collation, removal, or replacement of transmission equipment on an existing wireless tower or base station, provided this action does not substantially change the physical dimensions of the tower or base station. This minor modification’s scope of work meets the criteria to be an eligible facility for replacement of transmission equipment. Under the definitions detailed within Federal Communications Commission’s (FCC) subsequent Final Rule and Order No 14-153, a “substantial increase in the size of the tower” occurs with the following criteria:
103
Minor Modification Approval for ATC (PL22-0006)
25 Medeiros Ln
September 23, 2024

a) An increase in height of the tower by more than 10%, or by the height of one additional antenna array with separation from the nearest existing antenna not to exceed 20’ – 0”, whichever is greater. b) An increase in the protrusion of the equipment from the edge of tower by more than 20’ – 0”, or more than the width of the tower structure at the level of the appurtenance, whichever is greater. c) Installation of more than the standard number of new equipment cabinets for the technology, not to exceed 4 cabinets.
d) Excavation or deployment outside the current site of the tower or base station. e) Defeat of the existing concealment elements of the tower or base station. f) Non-compliance with conditions associated with the prior approval of the tower or base station unless the non-compliance is due to an increase in height, increase in width, addition of cabinets, or new excavation that does not exceed the corresponding “substantial change” thresholds.

The modifications are within the parameters of the Tax Act. There are no plans to do any excavation work on the site modification outside of the tower base station area. The new antennas do not increase the tower height by 20’ and do not protrude more than 20’. The base station will be installed with one more cabinet for a total of four. There are no plans for alteration of concealment features or improvements that affect prior conditions of approval. Since PL22-0006 does not exceed any of the above criteria, the project complies with the FCC’s definition of an eligible “replacement of transmission equipment project” and demonstrates substantial conformity with the original permit. A copy of the applicant’s Facility Eligibility Letter is available in Attachment 1. The project plans are included in Attachment 2.

2. The modification will not create impacts substantially different from those of the previously approved project.

The modification is within the parameters of the Tax Act. The total number of antennas will increase by 3 for a total of 18 (3 for Dish, 6 for Sprint/Nextel, and 9 for T-Mobile) and the monopole will increase by 15’ to 45’-3”. The antennas and supporting equipment will be painted to match the existing tower.

3. The granting of the modification will not be materially detrimental to the public health, safety, or welfare, or to property or residents in the vicinity.

Prior to the issuance of the building permit, the applicant is required to provide an updated Radio Frequency (RF) report that confirms the safety of the site. The report is required to show how the modification complies with the FCC’s maximum allowed RF exposure levels. The site area will include warning labels that are appropriately displayed.

4. The proposed modification is consistent with the policies and exhibits contained in the general plan.

The proposed modification is consistent with the tax act which supersedes local authority. The base station is screened with fencing and landscaping.
104
Minor Modification Approval for ATC (PL22-0006)
25 Medeiros Ln
September 23, 2024

Conditions of Approval

1. The project sponsor and/or owner shall indemnify, hold harmless and defend the City, its elected officials, officers, employees and agents from any lawsuit associated with any claim of illegality or legal inadequacy associated with the approval of this project's application for discretionary permits. If separate counsel is deemed appropriate, the project sponsor/owner shall execute a joint defense agreement with the City with respect to any matter concerning the project approvals that results in a claim or litigation challenging those approvals. The City shall select legal counsel that is satisfactory to both parties.

2. The approval shall become effective on the expiration of the appeal period, ten (10) calendar days following the decision, unless an appeal is filed. An appeal may be filed with the Community Development Director by filling out an Appeal Form accompanied by a fee of $795.

3. The applicant is responsible for paying all charges related to the processing of this discretionary case application prior to the issuance of building or any other permits for this project. Failure to pay all charges shall result in delays in the issuance of required permits or the revocation of the approval of this application.

4. The Community Development Director shall review any deviations from the approved permit. The project proposes to modify an existing unmanned wireless telecommunication facility in the Residential Estate (RE) zone.

The site is accessible from Medeiros Ln from Theresa Ave. The scope of work consists of increasing the tower height by 15’, adding three (3) antennas with associated equipment and cables, and six (6) RRU’s for the Dish Network. The ground equipment will consist of a concrete pad, ice bridge, PPC cabinet, one equipment cabinet, power and telco conduits, telco-fiber box, a GPS unit, a safety switch, fiber NID, and a meter socket. Additionally, the site will increase by 164 square feet (8’ x 20.5’) to accommodate a future backup generator. The proposed panel antennas and supporting equipment will be painted to match the existing color and material of the monopole. In the event the Community Development Director determines that the project is not in substantial conformance with the approval, the applicant shall submit a new application for a Design Permit or a Minor or Major Modification depending on which application is required by the zoning code.

5. Prior to obtaining a building permit, all parties working on the project shall obtain a business license from the City.

6. Prior to the issuance of the Building Permit, the applicant is required to provide an updated Radio Frequency report that complies with FCC standards for wireless telecommunication towers.

7. The site is within the Napa County Airport Land Use Compatibility Plan (ALUC) Zone E at an elevation that may impact flight paths. Prior to the issuance of the Building Permit, provide a letter of determination from the Federal Aviation Administration (FAA) that confirms whether there are no substantial adverse impacts of the monopole on the safe and efficient utilization of navigable airspace by aircraft or on the operation of air navigation facilities.

8. All improvements shall be subject to a building permit and meet current code requirements.

9. All exposed equipment, including panel antennas, RRU’s/RRH’s, and cable trays, shall be painted to match the existing color and material of the monopole or base station. 105
Minor Modification Approval for ATC (PL22-0006)
25 Medeiros Ln
September 23, 2024

10. Prior to the approval of the Minor Modification Permit, the applicant and property owner shall sign the agreement to the conditions of approval.

If you have any questions, please feel free to contact me, by e-mail at [email protected], or by telephone at (707) 647-4337.

Sincerely,

CITY OF AMERICAN CANYON
William He, AICP
Senior Planner, Community Development Department
Attachments: 1. Facility Eligibility Letter

2. Project Plans

3. Applicant Confirmation of Conditions of Approval Form EC: Brent Cooper, AICP, Community Development Director
Juan Gomez, Finance Director
File
106
April 11, 2022
City of American Canyon
Community Development Department
4381 Broadway, Suite 201
American Canyon, CA 94503
Re: Dish Wireless co-location at existing American Tower wireless telecommunication facility – 25 Medeiros Ln, American Canyon, CA 94503 (APN: 058-270-001)
Dear Planning Staff:

Please accept this “Eligible Facilities Request” to review the proposed co-location at an existing wireless communication facility at the above referenced address, and to determine that the proposal conforms to Section 6409(a) of the Middle Class Tax Relief and Job Creation Act of 2012, codified as 47 U.S.C. § 1455(a) (“Section 6409(a)”). Generally, Section 6409(a) requires that local governments “may not deny, and shall approve,” certain requests to collocate with or modify an existing wireless tower or base station so long as that request will not “substantially change the physical dimensions”.

Project Summary/Narrative:

The proposed project will consist of installation of tower equipment on an existing 30’3” monopole and installation of ground equipment inside of an existing 26’11” x 20’2” chain-link fence enclosure. The tower equipment will consist of a tower extension to a height of 45’3”, (3) panel antennas, (1) antenna T-arm mount, jumpers, (6) RRU’s, (1) OVP and (1) hybrid cable. The ground equipment will consist of a concrete pad, ice bridge, PPC cabinet, equipment cabinet, power and telco conduits, telco-fiber box, GPS unit, safety switch, fiber NID, and meter socket.

The details of the proposed equipment can be found on the drawings being provided as part this submittal.

The proposed co-location qualifies as an “Eligible Facility” requested under 6409/FCC guidelines as it meets the following requirements:

1. Existing Tower – site is an existing, legally established facilty

2. Collocation – the proposed works consists of collocation of Dish equipment at the existing Tower

3. Substantial Change
a. The existing 30’3” tower is being extended to 45’3” – this is a 15’ increase; per FCC guidelines, it increases the height of the tower by more than 10%, but less than 20’. The FCC guidelines allow the increase to be the greater of 10% or 20’. In this case we are utilizing the 20’ threshold
PL22-0006: Dish Network / ATC Project
Attachment 1: Exhibit A
Facility Eligibility Letter
107
i. I believe you have misinterpreted the language by simply referring to the 2nd part of the FCC language, which states “for other eligible support structures, it increases the height of the structure by more than 10% or more than 10’, whichever is greater”.

This language applies to structures other than towers (ex: buildings) and it does not apply to our project as our project is a collocation on a tower. b. We are also not adding an appurtenance that would protrude from the edge of the tower more than 20’, or more than the width of the tower structure at the level of the appurtenance, whichever is greater.
c. Our project also does not involve the installation of more than the standard number of new equipment cabinets for the technology involved, not to exceed four cabinets. Dish is proposing one equipment cabinet and one PPC cabinet.
d. Although the updated FCC does allow for excavation outside the current site if within 30’ of the site, our current proposal meets the threshold of both the original FCC and the updated FCC as the proposed ground equipment is being installed inside the existing site boundaries. e. We are not defeating any concealment elements as this is not a concealed facility. f. We meet all of the conditions of the eligible facility modifications.

Please feel free to contact me should you have any further questions or concerns.

Sincerely,
Arvin Norouzi
The Derna Group
818.653.1393
[email protected]
108
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GENERAL NOTES

SITE PHOTO

SCOPE OF WORK
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DISH Wireless L.L.C. SITE ID:

SFSFO01164B
DISH Wireless L.L.C. SITE ADDRESS:
25 MEDEIROS LN
AMERICAN CANYON, CA 94503

CALIFORNIA CODE OF COMPLIANCE
By Tracy.Marks at 10:46 am, Jul 19, 2024
PL22-0006: Dish Network / ATC
Attachment 2: Exhibit B
Project Plans
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PROJECT INFORMATION

1. THE PROJECT DEPICTED IN THESE PLANS IS BASED ON THE

RECOMMENDATIONS MADE BY ATC ENGINEERING, DERIVED FROM THE

RESULTS OF THE STRUCTURAL ANALYSIS COMPLETED UNDER ENGINEERING PROJECT NUMBER 13709877_C3_06 DATED 08/03/23. SATISFACTORY

COMPLETION OF THE WORK INDICATED IN THESE PLANS WILL RESULT IN THE

STRUCTURE MEETING THE REQUIREMENTS OF THE SPECIFICATIONS UNDER WHICH THE STRUCTURAL WAS COMPLETED.

2. SEE SHEET S-201 FOR MODIFICATION SCOPE OF WORK (SOW) AND ANY ADDITIONAL WORK TO BE COMPLETED.

PROJECT NOTE

THE PROJECT DEPICTED IN THESE PLANS QUALIFIES AS AN ELIGIBLE FACILITIES REQUEST ENTITLED TO EXPEDITED REVIEW UNDER 47 U.S.C. § 1455(A) AS A MODIFICATION OF AN EXISTING WIRELESS TOWER THAT

INVOLVES THE COLLOCATION, REMOVAL, AND/OR REPLACEMENT OF

TRANSMISSION EQUIPMENT THAT IS NOT A SUBSTANTIAL CHANGE UNDER CFR § 1.6100 (B)(7).

COMPLIANCE CODE

ALL WORK SHALL BE PERFORMED AND MATERIALS INSTALLED IN

ACCORDANCE WITH THE CURRENT EDITIONS OF THE FOLLOWING CODES AS ADOPTED BY THE LOCAL GOVERNMENT AUTHORITIES. NOTHING IN THESE

PLANS IS TO BE CONSTRUED TO PERMIT WORK NOT CONFORMING TO THESE CODES.

1. ANSI/TIA/EIA: STRUCTURAL STANDARDS (222-H EDITION)

2. INTERNATIONAL BUILDING CODE (2021 IBC)

3. CALIFORNIA BUILDING CODE (2022 CBC)

4. CALIFORNIA ELECTRICAL CODE (2022 CEC)

5. CALIFORNIA FIRE CODE (2022 CFC)

PROJECT TEAM

TOWER OWNER

AMERICAN TOWER
10 PRESIDENTAL WAY
WOBURN, MA 01801

PROPERTY OWNER

CITY OF AMERICAN CANYON
4381 BROADWAY ST
AMERICAN CANYON, CA 94503-9680

ENGINEERED BY

ATC TOWER SERVICES
1 FENTON MAIN STREET, SUITE 300
CARY, NC 27511

CARRIER INFORMATION
CARRIER: DISH WIRELESS L.L.C.

CARRIER SITE NAME: SFSFO01164B
CARRIER SITE NUMBER: SFSFO01164B
SHEET SHEET TITLE REV.

G-001 COVER 0
G-002 IBC GENERAL NOTES 0
G-003 SPECIAL INSPECTION CHECKLIST 0
G-004 BILL OF MATERIALS 0
C-001 OVERALL SITE PLAN 0
C-101 DETAILED SITE PLAN 0
S-201 MODIFICATION PROFILE 0
S-501 TOP FLANGE PLATE INSTALLATION DETAILS 0
S-502 MONOPOLE EXTENSION INSTALLATION DETAILS 0
Z-501 TOP FLANGE PLATE & CAP PLATE FABRICATION DETAILS 0 Z-502 MONOPOLE EXTENSION WELDMENT FABRICATION DETAILS (1 OF 2) 0 Z-503 MONOPOLE EXTENSION WELDMENT FABRICATION DETAILS (2 OF 2) 0

PROJECT LOCATION

GEOGRAPHIC COORDINATES
LATITUDE: 38.18300000
LONGITUDE: -122.26228333

SITE INFORMATION
APN: 058-270-001-000
JURISDICTION: NAPA COUNTY

VICINITY MAP LOCATION MAP
30 FT MONOPOLE
W/ PROPOSED 15 FT EXTENSION

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
G-001

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112
COVER
0 FIRST ISSUE RFL 06/17/24
0 301280
SITE NAME: OAT HILL
SITE NUMBER: 301280
ATC PROJECT NUMBER: 13709877_C6_08
SITE ADDRESS: 25 MEDEIROS LN.

AMERICAN CANYON, CA 94503

SITE LOCATION THERESA AVE

MEDEIROS LN
132
Digitally Signed: 2024-06-20

MAXIMUM ALLOWABLE ANGLE CLIP

1.5 X L
MAX.

L

AREA OF ANGLE

TO BE CLIPPED

APPLICABLE CODES AND STANDARDS

1. ANSI/TIA: STRUCTURAL STANDARDS FOR STEEL ANTENNA TOWERS AND ANTENNA SUPPORTING STRUCTURES, 222-H EDITION.

2. 2021 INTERNATIONAL BUILDING CODE.

3. 2022 CALIFORNIA BUILDING CODE.

4. 2022 CALIFORNIA ELECTRIC CODE.

5. 2022 CALIFORNIA FIRE CODE.

6. ACI 318: AMERICAN CONCRETE INSTITUTE, BUILDING CODE REQUIREMENTS FOR STRUCTURAL CONCRETE. REFERENCE LATEST APPROPRIATE EDITION TO MATCH LOCAL AND/OR INTERNATIONAL BUILDING CODE(S) LISTED ABOVE.

7. CRSI: CONCRETE REINFORCING STEEL INSTITUTE, MANUAL OF STANDARD PRACTICE, LATEST EDITION.

8. AISC: AMERICAN INSTITUTE OF STEEL CONSTRUCTION, MANUAL OF STEEL CONSTRUCTION, LATEST EDITION.

9. AWS: AMERICAN WELDING SOCIETY D1.1, STRUCTURAL WELDING CODE, LATEST EDITION.

10. OCCUPANCY: U

11. TYPE OF CONSTRUCTION: II-B

SPECIAL INSPECTION

1. A QUALIFIED INDEPENDENT TESTING LABORATORY, EMPLOYED BY THE OWNER, SHALL PERFORM INSPECTION AND TESTING IN ACCORDANCE WITH THE 2022 CALIFORNIA BUILDING CODE, SECTION 1704 AS REQUIRED BY PROJECT SPECIFICATIONS FOR THE FOLLOWING CONSTRUCTION WORK:
a) STRUCTURAL WELDING (CONTINUOUS INSPECTION OF FIELD WELD ONLY). b) HIGH STRENGTH BOLTS (PERIODIC INSPECTION OF A325 EXTENSION FLANGE BOLTS TO BE TIGHTENED PER "TURN-OF-THE-NUT" METHOD). c) DRILLED AND EPOXIED ANCHORAGES.

2. THE INSPECTION AGENCY SHALL SUBMIT INSPECTION AND TEST REPORTS TO THE

BUILDING DEPARTMENT, THE ENGINEER OF RECORD, AND THE OWNER IN ACCORDANCE WITH THE 2021 INTERNATIONAL BUILDING CODE, SECTION 1704,

UNLESS THE FABRICATOR IS APPROVED BY THE BUILDING OFFICIAL TO PERFORM SUCH WORK WITHOUT THE SPECIAL INSPECTIONS.

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
G-002

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112

IBC GENERAL NOTES
0 FIRST ISSUE RFL 06/17/24
0 301280

GENERAL

1. ALL WORK TO BE COMPLETED PER APPLICABLE LOCAL, STATE, FEDERAL CODES AND

ORDINANCES AND COMPLY WITH ATC CONSTRUCTION SPECIFICATIONS FOR WIRELESS TOWER SITES. THE CONTRACTOR IS RESPONSIBLE FOR OBTAINING AND ABIDING BY ALL REQUIRED PERMITS.

2. ALL WORK INDICATED ON THESE DRAWINGS SHALL BE PERFORMED BY QUALIFIED CONTRACTORS EXPERIENCED IN TOWER AND FOUNDATION CONSTRUCTION.

3. THE CONTRACTOR SHALL NOTIFY THE ENGINEER OF RECORD IMMEDIATELY OF ANY INSTALLATION INTERFERENCES. ALL NEW WORK SHALL ACCOMMODATE EXISTING CONDITIONS. DETAILS NOT SPECIFICALLY SHOWN ON THE DRAWINGS SHALL FOLLOW SIMILAR DETAILS FOR THIS JOB.

4. ANY SUBSTITUTIONS SHALL CONFORM TO THE REQUIREMENTS OF THESE NOTES AND SPECIFICATIONS, AND SHOULD BE SIMILAR TO THOSE SHOWN. ALL SUBSTITUTIONS SHALL BE

SUBMITTED TO THE ENGINEER OF RECORD FOR REVIEW AND APPROVAL PRIOR TO FABRICATION.

5. ANY MANUFACTURED DESIGN ELEMENTS SHALL CONFORM TO THE REQUIREMENTS OF THESE NOTES AND SPECIFICATIONS AND SHOULD BE SIMILAR TO THOSE SHOWN. THESE DESIGN

ELEMENTS MUST BE STAMPED BY AN ENGINEER PROFESSIONALLY REGISTERED IN THE STATE

OF THE PROJECT, AND SUBMITTED TO THE ENGINEER OF RECORD FOR APPROVAL PRIOR TO FABRICATION.

6. ALL WORK SHALL BE DONE IN ACCORDANCE WITH LOCAL CODES AND OSHA SAFETY REGULATIONS.

7. THE CONTRACTOR IS RESPONSIBLE FOR THE DESIGN AND EXECUTION OF ALL MISCELLANEOUS SHORING, BRACING, TEMPORARY SUPPORTS, ETC. NECESSARY, PER ANSI/TIA-322 AND ANSI/ASSE A10.48, TO PROVIDE A COMPLETE AND STABLE STRUCTURE AS SHOWN ON THESE DRAWINGS.

8. CONTRACTOR'S PROPOSED INSTALLATION SHALL NOT INTERFERE, NOR DENY ACCESS TO, ANY EXISTING OPERATIONAL AND SAFETY EQUIPMENT.

STRUCTURAL STEEL

1. STRUCTURAL STEEL SHALL CONFORM TO THE LATEST EDITION OF THE AISC “SPECIFICATION FOR THE DESIGN, FABRICATION AND ERECTION OF STRUCTURAL STEEL FOR BUILDINGS.” a. ALL W-SHAPES: ASTM A572, GRADE 50, UNLESS NOTED OTHERWISE. b. ALL OTHER ROLLED SHAPES: ASTM A36, UNLESS NOTED OTHERWISE. c. HSS SECTION (SQUARE, RECTANGULAR, AND ROUND): ASTM A500, GRADE B, UNLESS NOTED OTHERWISE.
d. ALL BOLTS FOR CONNECTING STRUCTURAL MEMBERS: ASTM A3125 GRADE A325, TYPE SC OR N, UNLESS NOTED OTHERWISE.
e. ALL ANCHOR RODS: ASTM F1554, GRADE 36, UNLESS NOTED OTHERWISE.

2. ALL EXPOSED STRUCTURAL STEEL MEMBERS SHALL BE HOT-DIPPED GALVANIZED AFTER FABRICATION PER ASTM A123. EXPOSED STEEL HARDWARE AND ANCHOR BOLTS SHALL BE GALVANIZED PER ASTM A153 OR B695.

3. ALL U-BOLTS SHALL BE ASTM A36 OR EQUIVALENT, WITH LOCKING DEVICE, UNLESS NOTED OTHERWISE.

4. FIELD CUT EDGES, EXCEPT DRILLED HOLES, SHALL BE GROUND SMOOTH.

5. ALL FIELD CUT SURFACES, FIELD DRILLED HOLES & GROUND SURFACES WHERE EXISTING PAINT OR GALVANIZATION REMOVAL WAS REQUIRED SHALL BE REPAIRED WITH (2) BRUSHED COATS OF ZRC GALVILITE COLD GALVANIZING COMPOUND PER ASTM A780 AND MANUFACTURERS RECOMMENDATIONS.

6. ALL STRUCTURAL STEEL EMBEDDED IN THE CONCRETE SHALL BE APPLIED WITH (2) BRUSHED COATS OF POLYGUARD CA-9 MASTIC OR EQUIVALENT. REFER TO THE MANUFACTURER SPECIFICATIONS FOR SURFACE PREPARATION AND APPLICATION. APPLICATION OF POLYGUARD 400 WRAP IS NOT ESSENTIAL.

7. CONTRACTOR SHALL PERFORM WORK ON ONLY ONE (1) TOWER FACE AND REPLACE/REINFORCE ONE (1) BOLT/MEMBER AT A TIME.

8. ALL FIELD DRILLED HOLES TO BE USED FOR FIELD BOLTING INSTALLATION SHALL BE STANDARD HOLES, AS DEFINED BY AISC, UNLESS NOTED OTHERWISE.

TOLERANCES

1. TOLERANCES ON ALL INSTALLATIONS ARE ±1", UNLESS NOTED OTHERWISE.

2. TOLERANCES ON FABRICATION DIMENSIONS ARE ±0.030" FOR MACHINING AND ±0.060" FOR STRUCTURAL, UNLESS NOTED OTHERWISE.

WELDING

1. ALL WELDING TO BE PERFORMED BY AWS CERTIFIED WELDERS AND CONDUCTED IN ACCORDANCE WITH THE LATEST EDITION OF THE AWS WELDING CODE D1.1.

2. ALL WELDS SHALL BE INSPECTED VISUALLY. IF DIRECTED BY ENGINEER OF RECORD, 25% OF WELDS SHALL BE INSPECTED WITH EITHER ULTRASONIC OR MAGNETIC PARTICLE METHODS. (100% IF REJECTABLE DEFECTS ARE FOUND) TO MEET THE ACCEPTABLE CRITERIA OF AWS D1.1. REPAIR ALL WELDS AS NECESSARY. 100% OF ALL FULL PENETRATION WELDS SHALL BE INSPECTED WITH EITHER ULTRASONIC OR MAGNETIC PARTICLE METHODS.

3. INSPECTION SHALL BE PERFORMED BY AN AWS CERTIFIED WELD INSPECTOR.

4. ALL ELECTRODES TO BE LOW HYDROGEN, MATCHING FILLER AND/OR BASE METAL, PER AWS D1.1, UNLESS NOTED OTHERWISE.

5. IN CASES WHERE BASE METAL GRADE IS UNKNOWN, ALL WELDING ON LATTICE TOWERS SHALL BE DONE WITH E70XX ELECTRODES; ALL WELDING ON POLE STRUCTURES SHALL BE DONE WITH E80XX ELECTRODES, UNLESS NOTED OTHERWISE.

6. PRIOR TO FIELD WELDING GALVANIZED MATERIAL, CONTRACTOR SHALL GRIND OFF GALVANIZING 1/2" BEYOND ALL FIELD WELD SURFACES. AFTER WELD AND WELD INSPECTION

IS COMPLETE, REPAIR ALL GROUND AND WELDED SURFACES WITH ZRC GALVILITE COLD GALVANIZING COMPOUND PER ASTM A780 AND MANUFACTURERS RECOMMENDATIONS.

PAINT

1. AS REQUIRED, CLEAN AND PAINT PROPOSED STEEL ACCORDING TO FAA ADVISORY CIRCULAR AC 70/7460-1L.

BOLT TIGHTENING PROCEDURE

1. STRUCTURAL CONNECTIONS TO BE ASSEMBLED AND INSPECTED IN ACCORDANCE WITH RCSC SPECIFICATIONS.

2. ALL BOLTS WHOSE AXES ARE INSTALLED VERTICALLY, UNLESS OTHERWISE NOTED, SHALL BE INSTALLED AND TIGHTENED PER SECTION 8.2.1 THROUGH 8.2.4 OF THE RCSC “SPECIFICATION FOR STRUCTURAL JOINTS USING HIGH-STRENGTH BOLTS” PER THE FOLLOWING GUIDELINES:

FOR A325 BOLTS 1” DIAMETER AND LESS:
a. DIRECT TENSION INDICATING (DTI) SQUIRTER WASHERS: WASHERS SHALL BE INSTALLED AND

ORIENTED / TIGHTENED PER MANUFACTURER SPECIFICATIONS TO ACHIEVE DESIRED LEVEL OF BOLT PRE-TENSION.

FOR A325 BOLTS EXCEEDING 1” DIAMETER AND ALL OTHER HIGH STRENGTH BOLTS, ONE OF THE FOLLOWING METHODS SHALL BE USED:
a. DIRECT TENSION INDICATING (DTI) SQUIRTER WASHERS: WASHERS SHALL BE INSTALLED AND

ORIENTED / TIGHTENED PER MANUFACTURER SPECIFICATIONS TO ACHIEVE DESIRED LEVEL OF BOLT PRE-TENSION.
b. RCSC "TURN-OF-THE-NUT" METHOD: PRIOR TO APPLICATION OF TURN-OF-NUT

PRETENSIONING, ALL BOLTS IN THE CONNECTION SHALL BE BROUGHT TO A SNUG TIGHT CONDITION AS DEFINED IN RCSC SECTION 8.1, AND MATCH-MARKING OF THE NUTS AND

PROTRUDING END OF THE BOLTS MUST BE IMPLEMENTED FOR ALL BOLTS IN THE CONNECTION.

SUBSEQUENTLY, ALL BOLTS SHALL BE ROTATED BEYOND SNUG TIGHT CONDITION USING THE CHART BELOW:

BOLT LENGTHS UP TO AND INCLUDING FOUR DIAMETERS

BOLT LENGTHS OVER FOUR DIAMETERS BUT NOT EXCEEDING EIGHT DIAMETERS

3. ALL OTHER BOLTED CONNECTIONS SHALL BE BROUGHT TO A SNUG TIGHT CONDITION AS DEFINED IN SECTION 8.1 OF THE SPECIFICATION.

BOLT TIGHTENING PROCEDURE (CONT'D)

4. ALL BOLT HOLES SHALL BE ALIGNED TO PERMIT INSERTION OF THE BOLTS WITHOUT UNDUE DAMAGE TO THE THREADS. BOLTS SHALL BE PLACED IN ALL HOLES WITH WASHERS POSITIONED AS REQUIRED AND NUTS THREADED TO COMPLETE THE ASSEMBLY. COMPACTING

THE JOINT TO THE SNUG-TIGHT CONDITION SHALL PROGRESS SYSTEMATICALLY FROM THE MOST RIGID PART OF THE JOINT. THE SNUG-TIGHTENED CONDITION IS THE TIGHTNESS THAT IS

ATTAINED WITH A FEW IMPACTS OF AN IMPACT WRENCH OR THE FULL EFFORT OF AN

IRONWORKER USING AN ORDINARY SPUD WRENCH TO BRING THE CONNECTED PLIES INTO FIRM CONTACT.
133
Digitally Signed: 2024-06-20

MODIFICATION INSPECTION NOTES

THE SPECIAL INSPECTION (SI) PROCEDURE IS INTENDED TO CONFIRM THAT CONSTRUCTION AND INSTALLATION

MEETS ENGINEERING DESIGN, ATC PROCEDURES AND ATC STANDARD SPECIFICATIONS FOR WIRELESS TOWER SITES.

TO ENSURE THAT THE REQUIREMENTS OF THE SI ARE MET, IT IS VITAL THAT THE GENERAL CONTRACTOR AND THE

INSPECTOR BEGIN COMMUNICATING AND COORDINATING AS SOON AS A PO IS RECEIVED FROM AMERICAN TOWER CORPORATION (ATC). IT IS EXPECTED THAT EACH PARTY WILL PROACTIVELY REACH OUT TO THE OTHER PARTY. IF CONTACT INFORMATION IS NOT KNOWN, CONTACT YOUR AMERICAN TOWER POINT OF CONTACT.

SPECIAL INSPECTOR

THE SPECIAL INSPECTOR IS REQUIRED TO CONTACT THE GENERAL CONTRACTOR AS SOON AS RECEIVING A PO FROM ATC. UPON RECEIVING A PO FROM ATC THE SPECIAL INSPECTOR AT A MINIMUM MUST:
x REVIEW THE REQUIREMENTS OF THE SI CHECKLIST.
x WORK WITH THE GENERAL CONTRACTOR TO DEVELOP A SCHEDULE TO CONDUCT ON-SITE INSPECTIONS, INCLUDING FOUNDATION INSPECTIONS.
x ANY CONCERNS WITH THE SCOPE OF WORK OR PROJECT COMMITMENT MUST BE RELAYED TO THE ATC POINT OF CONTACT IMMEDIATELY.

THE SPECIAL INSPECTOR IS RESPONSIBLE FOR COLLECTING ALL GENERAL CONTRACTOR INSPECTION AND TEST

REPORTS, REVIEWING THESE DOCUMENTS FOR ADHERENCE TO CONTRACT DOCUMENTS, CONDUCTING THE IN-FIELD INSPECTIONS, AND SUBMITTING THE SI REPORT TO AMERICAN TOWER CORPORATION.

GENERAL CONTRACTOR

THE GENERAL CONTRACTOR IS REQUIRED TO CONTACT THE SI INSPECTOR AS SOON AS RECEIVING A PO FOR THE MODIFICATION INSTALLATION OR TURNKEY PROJECT TO, AT A MINIMUM:
x REVIEW THE REQUIREMENTS OF THE SI CHECKLIST.
x WORK WITH THE SI TO DEVELOP A SCHEDULE TO CONDUCT ON-SITE INSPECTIONS, INCLUDING FOUNDATION INSPECTIONS.
x BETTER UNDERSTAND ALL INSPECTION AND TESTING REQUIREMENTS.

THE GENERAL CONTRACTOR SHALL PERFORM AND RECORD THE TEST AND INSPECTION RESULTS IN ACCORDANCE WITH THE REQUIREMENTS OF THE SI CHECKLIST.

SPECIAL INSPECTION CHECKLIST

INSPECTION DOCUMENT DESCRIPTION INSPECTION TESTING

REQUIRED RESPONSIBILITY

SI REVIEW REQUIRED INSPECTION FREQUENCY

PRE CX DURING CX POST CX PERIODIC CONTINUOUS

SPECIAL INSPECTION FIELD WORK & REPORT

DOCUMENTATION AND SITE VISIT CONDUCTED BY AN ATC APPROVED SPECIAL INSPECTOR AS REQUIRED BY ATC AND OTHER AUTHORITIES HAVING JURISDICTION. INSPECTION PARAMETERS TO FOLLOW ATC'S STANDARD SPECIFICATION FOR WIRELESS TOWER SITES.

SI

ENGINEERING ASSEMBLY DRAWINGS GC SHALL SUBMIT DRAWINGS TO SI FOR INCLUSION IN SI REPORT GC

FABRICATED MATERIAL VERIFICATION & INSPECTION MTR AND OR MILL CERTIFICATIONS FOR SUPPLIED MATERIALS GC SHALL SUPPLY SI WITH REPORTS TO BE INCLUDED IN SI

REPORT WHEN REQUIRED BY ATC SI

CERTIFIED WELD INSPECTION INSPECTION AND REPORT OF STRUCTURAL WELDING PERFORMED DURING PROJECT COMPLETED BY A CWI AND INCLUDED

WITHIN SI REPORT GC / TA

FOUNDATION INSPECTION & VERIFICATION

VISUAL OBSERVATION AND APPROVAL OF FOUNDATION EXCAVATION, REBAR PLACEMENT, CASING/SHORING/FORMING

PLACEMENT, AND ANCHOR TEMPLATE AND ANCHOR PLACEMENT - TO BE SI APPROVED PRIOR TO CONCRETE POUR AND

DOCUMENTED IN THE SI REPORT
SI

ANCHOR, ROCK ANCHOR OR HELICAL PULL-OUT TEST PULL TESTING OF INSTALLED ANCHORS TO BE COMPLETED AND DOCUMENTED IN SI REPORT GC / TA

CONCRETE INSPECTION & VERIFICATION

CONCRETE MIX DESIGN, SLUMP TEST, COMPRESSIVE TESTING, AND SAMPLE GATHERING TECHNIQUES ARE TO BE PROVIDED FOR INCLUSION IN THE SI REPORT. SI SHALL VERIFY CONCRETE PLACEMENT AS REQUIRED BY THE DESIGN DOCUMENTS (INSPECTION FREQUENCY IS MARKED CONTINUOUS)

GC / TA

DYWIDAG PLACEMENT/ANCHOR BOLT EMBEDMENT - EPOXY/GROUT

INSTALL

ANCHOR/BAR EMBEDMENT, HOLE SIZE, EPOXY/GROUT TYPE, INSTALLATION TEMPERATURE AND INSTALLATION SHALL BE

VERIFIED BY THE SI AND INCLUDED IN THE SI REPORT GC / SI

BASE PLATE GROUT INSPECTION & VERIFICATION BASE PLATE GROUTING TYPE AND PLACEMENT SHALL BE CONFIRMED BY THE SI AND INCLUDED IN THE SI REPORT GC / SI

EARTHWORK INSPECTION & VERIFICATION EXCAVATION, FILL, SLOPE, GRADE AND OTHER EARTHWORK REQUIREMENTS PER PLANS SHALL BE VERIFIED BY THE SI AND

INCLUDED IN THE SI REPORT GC / TA

COMPACTION VERIFICATION CONTRACTOR SHALL PROVIDE AN INDEPENDENT THIRD PARTY CERTIFIED INSPECTION WHICH PROVIDES TEST RESULTS FOR COMPACTION TEST OF SOILS IN PLACE TO ASTM STANDARDS. GC / TA

GROUND TESTING & VERIFICATION

GC SHALL PROVIDE DOCUMENTATION SHOWING THAT THE GROUNDING SYSTEM SHALL HAVE A MEASURED RESISTANCE TO THE GROUND OF NOT MORE THAN THE RECOMMENDED 10 OHMS. PER THE ATC CONSTRUCTION SPECIFICATION UNDER SECTION 2.15 THIS DOCUMENTATION MUST BE AN INDEPENDENT CERTIFICATION.

GC

STEEL CONSTRUCTION INSPECTION & VERIFICATION
VISUAL OBSERVATION AND APPROVAL OF STEEL CONSTRUCTION TO BE PERFORMED BY THE SI. INSPECTION TO INCLUDE VERIFICATION OF NEW CONSTRUCTION OR MODIFICATION OF EXISTING CONSTRUCTION PER ENGINEERED PLANS. DETAILED VERIFICATION SHALL BE INCLUDED IN SI REPORT.

SI

ON-SITE COLD GALVANIZING VERIFICATION SI SHALL VERIFY WITH GC ALL COLD GALVANIZATION TYPE AND APPLICATION AND INCLUDE SUMMARY IN SI REPORT GC GUY WIRE TENSIONING & TOWER ALIGNMENT REPORT GC SHALL PROVIDE SI EVIDENCE OF PROPER GUY TENSIONING AND TOWER PLUMB PER PLANS. SI SHALL VERIFY AND INCLUDE PLUMB AND TENSION REPORTING IN SI REPORT. GC
GC AS-BUILT DRAWINGS WITH CONSTRUCTION RED-LINES GC SHALL SUBMIT "AS-BUILT" DRAWINGS INDICATING ANY APPROVED CHANGES TO ENGINEERED PLANS TO SI FOR

APPROVAL/REVIEW AND INCLUSION IN SI REPORT GC
SI AS-BUILT DRAWINGS WITH INSPECTION RED-LINES (AS REQUIRED) SI SHALL SUBMIT "AS-BUILT" DRAWINGS INDICATING ANY APPROVED CHANGES TO ENGINEERED PLANS WITHIN SI REPORT SI

TIA INSPECTION SI SHALL COMPLETE TIA INSPECTION AND PROVIDE SEPARATE TIA INSPECTION DOCUMENTATION TO ATC CM SI

PHOTOGRAPHS PHOTOGRAPHIC EVIDENCE OF SPECIAL INSPECTION, ON SITE REMEDIATION, AND ITEMS FAILING INSPECTION & REQUIRING FOLLOW UP TO BE INCLUDED WITHIN THE SI REPORT. COMPLETE PHOTO LOG IS TO BE SUBMITTED WITHIN SI REPORT. GC / SI NOTE: SPECIAL INSPECTIONS ARE INTENDED TO BE A COLLABORATIVE EFFORT BETWEEN GC AND SI. WHENEVER POSSIBLE GC IS TO PROVIDE SI WITH PHOTOGRAPHIC OR OTHER ACCEPTABLE EVIDENCE OF PROPER INSTALLATION IF PERIODIC INSPECTION FREQUENCY IS ACCEPTABLE. THE GC AND SI SHALL WORK TO COMPILE EVIDENCE OF PROPER CONSTRUCTION AND LIMIT THE NUMBER OF SI SITE VISITS REQUIRED.

TABLE KEY:

SI - ATC APPROVED SPECIAL INSPECTOR CX - CONSTRUCTION

GC - GENERAL CONTRACTOR CM - CONSTRUCTION MANAGER
TA - 3RD PARTY TESTING AGENCY ATC - AMERICAN TOWER CORPORATION

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
G-003

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112

SPECIAL INSPECTION

CHECKLIST
0 FIRST ISSUE RFL 06/17/24
0 301280
134
Digitally Signed: 2024-06-20

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
G-004

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112

BILL OF MATERIALS
0 FIRST ISSUE RFL 06/17/24
0 301280
135
Digitally Signed: 2024-06-20

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
C-001

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112

OVERALL SITE PLAN
0 FIRST ISSUE RFL 06/17/24 0
301280
LEGEND

PROPERTY LINE

ADJACENT PROPERTY LINE

LEASE AREA

EASEMENT

WOOD FENCE

WIRE FENCE

METAL FENCE

GUARD RAIL

CHAINLINK FENCE

ROAD (DIRT)

ROAD (STONE)

ROAD (PAVED)
*******
ooo
XX
NOTE:

APPROXIMATE LOCATION OF BOUNDARY LINES
OBTAINED FROM DATATREE.
0 100' 200'
SCALE: 1"=100' (11X17)
1"=50' (22X34)
136
Digitally Signed: 2024-06-20

X X X X X X X
X X X

XXXXXXXXX

X X X X X X X
X
X

XXXXXXXXXXX
X X
0 5' 10'
SCALE: 1"=5' (11X17)
1"=3' (22X34)
LEGEND

GROUNDING TEST WELL

AV, A/V AIR VENT

ATS AUTOMATIC TRANSFER SWITCH

B BOLLARD

C CABINET

CS COAX SHROUD

CSC CELL SITE CABINET

D DISCONNECT

E ELECTRICAL

F FIBER

GEN GENERATOR

G GENERATOR RECEPTACLE

HH, V HAND HOLE, VAULT

HFC HYDROGEN FUEL CELL

HSM HYDROGEN STORAGE MATERIAL

IB ICE BRIDGE

K KENTROX BOX

LC LIGHTING CONTROL

LPG LIQUID PROPANE GAS

M METER

OHW OVERHEAD WIRE

P POWER

PB PULL BOX

PP POWER POLE

T TELCO

TRN TRANSFORMER

PROPERTY LINE

ADJACENT PROPERTY LINE

LEASE AREA

EASEMENT

WOOD FENCE

WIRE FENCE

METAL FENCE

GUARD RAIL

CHAINLINK FENCE

ROAD (DIRT)

ROAD (STONE)

ROAD (PAVED)
***
oX
NOTE:

THIS SITE PLAN IS USED FOR STAGING

PURPOSES ONLY AND IS NOT INTENDED
TO BE USED FOR ANY OTHER PURPOSE.

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
C-101

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112

DETAILED SITE PLAN
0 FIRST ISSUE RFL 06/17/24 0
301280
137
Digitally Signed: 2024-06-20

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
S-201

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112

MODIFICATION PROFILE
0 FIRST ISSUE RFL 06/17/24
0 301280
NOTES:

1. CONTACT AMERICAN TOWER FIELD OPERATIONS

WHEN EXISTING EQUIPMENT INTERFERES WITH
INSTALLATION OF MODIFICATIONS. ONCE

APPROVED, EXISTING EQUIPMENT MAY BE

TEMPORARILY MOVED DURING INSTALLATION &

REINSTALLED TO THE ORIGINAL HEIGHT &

LOCATION BY CONTRACTOR POST COMPLETION
OF MODIFICATIONS.

2. A CONSTRUCTION WASTE MANAGEMENT PLAN,

AS NEEDED, WILL BE COMPLETED PRIOR TO
FINAL INSPECTION.

EL: 0.0'
[BOTTOM OF STRUCTURE]
SECTION 1

TOWER ELEVATION VIEW
EL: 45.0'
[PROPOSED TOP OF STRUCTURE]
SECTION 2
EL: 30.0'
[EXISTING TOP OF STRUCTURE]
DISH WIRELESS L.L.C.

EL: [PROPOSED] 43.0'
INSTALL 15 FT EXTENSION
[14"Ø X 0.375" PIPE]
FROM EL: 30.0' TO 45.0'. SEE SHEETS
S-501 & S-502 FOR INSTALLATION
DETAILS.
138
Digitally Signed: 2024-06-20

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
S-501

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112

TOP FLANGE PLATE

INSTALLATION DETAILS
0 FIRST ISSUE RFL 06/17/24
0 ELEVATION VIEW 301280

EXISTING CONDITION
EL: 30'-0"±
[EXISTING TOP OF STRUCTURE]
301280-1

TOP FLANGE PLATE
SEE SHEET Z-501 FOR
FABRICATION DETAILS.

SECTION "A-A"

FLANGE PLATE WELD DETAIL
301280-1

TOP FLANGE PLATE
SEE SHEET Z-501 FOR
FABRICATION DETAILS.
1 1/2"
1/4"

BACKGOUGE

CONTRACTOR TO REMOVE

EXISTING CAP PLATE THEN

GRIND WELD AREA SMOOTH
AND LEVEL AS NECESSARY.

A
A

PLAN VIEW

TOP FLANGE PLATE INSTALLATION

ELEVATION VIEW

TOP FLANGE PLATE INSTALLATION
301280-1

TOP FLANGE PLATE
SEE SHEET Z-501 FOR
FABRICATION DETAILS.

EL: 30'-0"±
[EXISTING TOP OF STRUCTURE]
139
Digitally Signed: 2024-06-20

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
S-502

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112

MONOPOLE EXTENSION

INSTALLATION DETAILS
0 FIRST ISSUE RFL 06/17/24
0 301280
EL: 30'-0"±
[EXISTING TOP OF STRUCTURE]
EL: 45'-0"±
[PROPOSED TOP OF STRUCTURE]

FLANGE BOLT INSTALLATION

TYPICAL DETAIL

BOLT HEAD

HEAVY HEX NUT

HARDENED

FLAT WASHER

DTI SQUIRTER
WASHER

1. ALL FLANGE BOLTS SHALL BE

TIGHTENED USING DTI SQUIRTER
WASHERS FOR TENSION VERIFICATION.

SEE SHEET G-002 FOR DETAILS.

2. PROPER TORQUE GENERATING

EQUIPMENT, WHICH MAY INCLUDE

IMPACT WRENCHES, IS REQUIRED IN

ORDER TO ACHIEVE DTI COMPRESSION
WITH SQUIRT INDICATION.

MANUFACTURER GUIDELINES FOR DTI
INSTALLATION ARE TO BE FOLLOWED.

CP18BC

CAP PLATE
SEE SHEET Z-501 FOR
FABRICATION DETAILS.
301280-2
14" OD PIPE EXTENSION WELDMENT
SEE SHEETS Z-502 & Z-503 FOR
FABRICATION DETAILS.
301280-1

TOP FLANGE PLATE
SEE SHEET S-501 FOR
INSTALLATION DETAILS.

NOTES:

1. ALIGN NEW EXTENSION WELDMENT SAFETY CLIMB BRACKETS TO MATCH EXISTING SAFETY CLIMB SYSTEM AND CLIMBING PATH.

2. REMOVE EXISTING SAFETY CLIMB CABLE AND ASSOCIATED HARDWARE / MOUNTS.

INSTALL NEW ATC-APPROVED SAFETY CLIMB SYSTEM WITH NEW 3/8"Ø SAFETY CLIMB CABLE. ENSURE 100% TIE-OFF IS MAINTAINED AND CABLE IS FREE OF ALL OBSTRUCTIONS. CONTRACTOR SHALL INSTALL THE PROVIDED SAFETY CLIMB IN ACCORDANCE WITH MANUFACTURER'S SPECIFICATIONS.

ELEVATION VIEW

MONOPOLE EXTENSION INSTALLATION

STEP BOLT INSTALLATION

TYPICAL DETAIL

STEP BOLT

BRACKET

MONOPOLE

EXTENSION
SB-625-8250

STEP BOLT
5/8"Ø X 8 1/4" A449
[SEE ATC PARTS CATALOG.]
4 1/2" MINIMUM

UNTHREADED SHANK
5/8"Ø HEAVY HEX NUT
5/8"Ø LOCK WASHER
SB-625-8250

STEP BOLT
W/ (2) HHN-LKW EA.
(TYP.)
[SEE ATC PARTS CATALOG.]
BK-1000-350-A325

BOLT KIT
1"Ø X 3 1/2"
(TYP.)
[SEE ATC PARTS CATALOG.]
BK-1000-475-A325

BOLT KIT
1"Ø X 4 3/4"

W/ DTI SQUIRTER WASHER
(TYP.)
[SEE ATC PARTS CATALOG.]
140
Digitally Signed: 2024-06-20

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
Z-501

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112

TOP FLANGE PLATE
& CAP PLATE FABRICATION

DETAILS
0 FIRST ISSUE RFL 06/17/24
0 301280
TOLERANCE NOTE: TOLERANCES ON DIMENSIONS ARE ±0.030" FOR MACHINING AND ±0.060" FOR STRUCTURAL, U.N.O.

MATERIAL: A36 U.N.O. FINISH: GALVANIZED HOLES: AS NOTED PART NO. DESCRIPTION LENGTH NOTES BLK WT GALV WT
CP18BC PL 1/8" X 22" 1'-10" ROUND 13.5# 14.1#
301280-1 PL 1 1/2" X 23" 1'-11" A572 GR. 50 / ROUND 128.6# 135.0# 1'-11"
1'-0"
301280-1

TOP FLANGE PLATE
(12) 1-1/16"Ø HOLES

EQUALLY SPACED ON A
19"Ø BOLT CIRCLE
CP18BC

CAP PLATE
1'-10"
(2) 1-1/16"Ø HOLES

EQUALLY SPACED ON A
18"Ø BOLT CIRCLE
141
Digitally Signed: 2024-06-20
(pa) (pb)
(12) 1-1/16"Ø HOLES

EQUALLY SPACED ON A
18"Ø BOLT CIRCLE
SECTION "B-B"
(pf)
(TYP.)
(ma)
(pe)
(TYP.)
(pc)
30°
90°
120° (TYP.)
60°
60°
1'-2 1/8" 1'-2 1/8"
1'-10"
30°
2 1/8"
(REF.)
1'-11"
(12) 1-1/16"Ø HOLES

EQUALLY SPACED ON A
18"Ø BOLT CIRCLE

FLANGE PLATE WELD DETAIL

TYPICAL DETAIL BOTH ENDS
(pa) / (pb)
EQUAL
SPACE
(ma)
EQUAL
SPACE
1/4"
1/4"
(pb)
(pf)
(TYP.)
(pc)
TYP 3/16"
3/16"
3/16"
30°
(TYP.) 30°
(TYP.)
301280-2
14" OD PIPE EXTENSION WELDMENT
SECTION "A-A" TOP VIEW
(pb)
(ma)
(pa)
(ma)
30°
(TYP.) 30°
(TYP.)
(pg)
(TYP.)
7 1/2" 1'-3" (4) SPACES AT 30" C/C = 10'-0" 1'-3"
7 1/2"
(5) SPACES AT 30" C/C = 12'-6"
14'-10 1/2"
15'-0"
1'-10 1/2"
A
A
B
B
(pe)
(TYP.) (ma)
TOP
END
BTM
END
(pa)
(pg)
(TYP.)
(pd)
EQ.

SP.

EQ.

SP.
3/16"
3/4" 3/4"
MATERIAL: A36 U.N.O. FINISH: GALVANIZED HOLES: AS NOTED GALV WT: 1187.0# PART NO. QTY DESCRIPTION LENGTH NOTES SHEET BLK WT
301280-2 1 14" OD PIPE EXTENSION WELDMENT 15'-0" Z-502 1130.5# (ma) 1 14" OD X 0.375" PIPE 14'-10 1/2" A53 GR. B / SC2E Z-502 812.5# (pa) 1 PL 1 1/2" X 23" 1'-11" A572 GR. 50 / ROUND Z-502 110.1# (pb) 1 PL 1 1/2" X 22" 1'-10" A572 GR. 50 / ROUND Z-502 95.0# (pc) 1 PL 1/4" X 3" 0'-6" Z-503 1.3#
(pd) 1 L 3" X 2 1/2" X 1/4" 0'-2" Z-503 0.8#
(pe) 13 STEP BOLT BRACKET 0'-2" Z-503 7.8#
(pf) 6 PORTHOLE WELDMENT 0'-3" Z-503 85.2#
(pg) 24 PL 1/2" X 2" 0'-4" A572 GR. 50 / SHAPE Z-503 17.9#

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
Z-502

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112

MONOPOLE EXTENSION

WELDMENT

FABRICATION DETAILS
0 FIRST ISSUE RFL 06/17/24
0 301280
142
Digitally Signed: 2024-06-20
TOLERANCE NOTE: TOLERANCES ON DIMENSIONS ARE ±0.030" FOR MACHINING AND ±0.060" FOR STRUCTURAL, U.N.O.

MATERIAL: A36 U.N.O. FINISH: GALVANIZED HOLES: N/A GALV WT: N/A PART NO. QTY DESCRIPTION LENGTH NOTES BLK WT
(pf) 1 PORTHOLE WELDMENT 0'-3" 14.2#
(ta) 1 HSS 12" X 6" X 0.500" 0'-3" A500 GR. B 13.9#
(mb) 2 3/8"Ø SR 0'-5 1/16" 0.3#
(pe)

STEP BOLT BRACKET
3/16" 3/16" 1 5/8"
2" 2"
1"
1"
2"
R3/16"
(TYP.)
11/16"Ø
(pd)

SAFETY CLIMB STANDOFF BRACKET
(pc)

SAFETY CLIMB TOP BRACKET
2 1/2"
2"
3"
1 7/16" 1 1/16"
1" 7/16"Ø 3" 2 1/8"
6"
1" 4"
9/16"Ø
6" 3" 1'-0" 3"
(mb)
5"
1/4" 5 1/2" 1/4"
(mb) (mb)
(ta)
(pf)

PORTHOLE DETAIL
NOTE: CHAMFER ALL
INSIDE EDGES 1/8" (TYP.)
TYP
(mb)

KELLUM HOOK
(pf)

PORTHOLE INSTALLATION

WELDING DETAIL
3/8" 1"
2 7/8"
2"
1"
R1/2"
6"
6 1/8"
1 1/2"
(mb) (mb)
(ma)
(ta)
(ta)
1/16"
45°
TYP

THESE DRAWINGS AND/OR THE ACCOMPANYING SPECIFICATION

AS INSTRUMENTS OR SERVICE ARE THE EXCLUSIVE PROPERTY
OF AMERICAN TOWER. THEIR USE AND PUBLICATION SHALL BE

RESTRICTED TO THE ORIGINAL SITE FOR WHICH THEY ARE
PREPARED. ANY USE OR DISCLOSURE OTHER THAN THAT WHICH

RELATES TO AMERICAN TOWER OR THE SPECIFIED CARRIER IS
STRICTLY PROHIBITED. TITLE TO THESE DOCUMENTS SHALL

REMAIN THE PROPERTY OF AMERICAN TOWER WHETHER OR NOT
THE PROJECT IS EXECUTED. NEITHER THE ARCHITECT NOR THE

ENGINEER WILL BE PROVIDING ON-SITE CONSTRUCTION REVIEW
OF THIS PROJECT. CONTRACTOR(S) MUST VERIFY ALL

DIMENSIONS AND ADVISE AMERICAN TOWER OF ANY
DISCREPANCIES. ANY PRIOR ISSUANCE OF THIS DRAWING IS

SUPERSEDED BY THE LATEST VERSION ON FILE WITH AMERICAN
TOWER.

REV. DATE DESCRIPTION BY
ATC SITE NUMBER:

ATC SITE NAME:

SITE ADDRESS:

ATC JOB NO:

DRAWN BY:

APPROVED BY:

DATE DRAWN:

SHEET NUMBER: REVISION:

OAT HILL

CALIFORNIA
25 MEDEIROS LN.

AMERICAN CANYON, CA 94503
RFL
THP
06/17/24
13709877_C6_08
Z-503

ATC TOWER SERVICES, LLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 468-0112

MONOPOLE EXTENSION

WELDMENT FABRICATION
DETAILS (2 OF 2)
0 FIRST ISSUE RFL 06/17/24
0 301280
3/8"
5/16"
3/16"
3/16"

STIFFENER WELD DETAIL

TYPICAL DETAIL BOTH ENDS
(pa) / (pb)
1/4"
1/4"
(ma)
SEAL
SEAL
(pg)
(pg)

STIFFENER
4"
1/2"
2"
1/2"
1/2"
1/2"
143

X X X X X X X X X X X
0D2908S M4X15STUD 0D2908S M4X15STUD M4X15STUD 0D2908S 0D2908S M4X15STUD X X X X X X X X X X X

GRAPHIC SCALE
( IN FEET ) 1 UNIT = 5 FEET 5 0 3 5
FUTURE
2' X 2'

GROUND SPACE
3'-0" 8'-6"

FUTURE IB
FUTURE
8'-0" FENCE
& LEASE AREA FUTURE 20'-6" FENCE & LEASE AREA
FUTURE
6' X 12'
GEN. PAD

FOR BACKUP POWER
ATC
2'-3" 2'-2"
FUTURE
5' H-FRAME
ATC
2'-0"
3'-4" 2'-9"
FUTURE
NOTE:

ATC LEASE AREA TO BE ACQUIRED = 164 SQ. FT. ±
8'-0" 2'-0"

PROPOSED
5' X 7'

GROUND SPACE

DISH WIRELESS
Copyright © 2024 ATC IP LLC, All Rights Reserved.

ATC ASSET NO.:

DRAWN BY:

DATE DRAWN:

CUSTOMER:

SHEET NUMBER: AUDITED BY

THESE DRAWINGS AND/OR THE ACCOMPANYING

SPECIFICATION AS INSTRUMENTS OF SERVICE, ARE THE

EXCLUSIVE PROPERTY OF LESSOR/SITE OWNER AND

THEIR USE AND PUBLICATION SHALL BE RESTRICTED TO
THE ORIGINAL SITE FOR WHICH THEY ARE PREPARED. REUSE, REPRODUCTION OR PUBLICATION BY ANY METHOD, IN WHOLE OR IN PART, IS PROHIBITED EXCEPT BY WRITTEN PERMISSION FROM LESSOR/SITE OWNER. TITLE TO THESE PLANS AND/OR SPECIFICATIONS SHALL REMAIN WITH LESSOR/SITE OWNER WITHOUT PREJUDICE

AND VISUAL CONTACT WITH THEM SHALL CONSTITUTE
PRIMA FACIE EVIDENCE OF ACCEPTANCE OF THESE RESTRICTIONS. ALL MEASUREMENTS AND LOCATIONS USED IN THIS SITE DESIGN ARE APPROXIMATE AND LESSOR/SITE OWNER MAKES NO REPRESENTATIONS OR WARRANTIES AS TO

UNDERGROUND FEATURES, INCLUDING BUT NOT LIMITED
TO UTILITIES, ROCK FORMATIONS, ETC. THIS SITE DESIGN SHALL NOT BE USED FOR CONSTRUCTION

PURPOSES AND LESSEE SHOULD CONTACT AND UTILIZE

A UTILITY LOCATOR SERVICE PRIOR TO COMMENCING

CONSTRUCTION TO AVOID SERVICE DISRUPTION TO

OTHER USERS AND INJURY OR DEATH
ON
LEGEND

GROUNDING TEST WELL AV AIR VENT ATS AUTOMATIC TRANSFER SWITCH B BOLLARD C CABINET

CS COAX SHROUD

CSC CELL SITE CABINET D DISCONNECT E ELECTRICAL F FIBER GEN GENERATOR G GENERATOR RECEPTACLE

HH, V HANDHOLE, VAULT

HFC HYDROGEN FUEL CELL

HSM HYDROGEN STORAGE MATERIAL

IB ICE BRIDGE K KENTROX BOX

LC LIGHTING CONTROL

LPG LIQUID PROPANE GAS M METER MTS MANUAL TRANSFER SWITCH

OHW OVERHEAD WIRE

P POWER

PP POWER POLE

T TELCO

TRN TRANSFORMER

BUFFER (PROPERTY LINE)

GROUND SPACE (LEASE AREA)

EASEMENT
301280

OAT HILL

CALIFORNIA
J.SIMMONS
08/14/24

DISH WIRELESS
SITE-1
ATC SITE NUMBER:

ATC SITE NAME:

SITE PLAN LAYOUT
ATC PROJECT NO.: 13709877
301280
A.T. ENGINEERING SERVICE, PLLC
1 FENTON MAIN STREET
SUITE 300
CARY, NC 27511
PHONE: (919) 466-0112
144

EXHIBIT C
Applicant Confirmation of Conditions of Approval
Dish Network/ ATC Minor Modification at 25 Medeiros Ln
(FILE NO. PL22-0006)
As shown by my signature below, I confirm that I understand and agree to abide by the conditions of approval included in the Minor Modification Approval dated September 23, 2024.

Applicant’s signature Date
Applicant’s name
Property Owner’s signature Date
Property Owner’s name
Please return signed confirmation to the City of American Canyon Community Development Department, 4381 Broadway, Suite 201, American Canyon, CA 94503
145

CITY COUNCIL AGENDA
DECEMBER 17, 2024

STAFF REPORT

CONSENT
ITEM NUMBER: 9.

TITLE
Watson Ranch Lots 14 & 15 Public Improvements Acceptance

RECOMMENDATION
Adopt a Resolu.on accep.ng the public streets and appurtenant u.li.es improvements associated with Watson Ranch Lots 14 and 15 Public Improvements Project.

CONTACT
Erica Ahmann Smithies, P.E., Public Works Director/City Engineer Edison Bisnar, P.E., Senior Civil Engineer

BACKGROUND & ANALYSIS
On November 17, 2020, The City of American Canyon Planning Commission approved a Ves.ng Tenta.ve Map (PC Resolu.on No. 2020-11) for Watson Ranch Phase 1A, Lots 14 and 15, also known as Ar.san at Watson Ranch, to create 98 single family home lots on 42.24 acres property, assessor’s parcel numbers 059-043-022, 059-043-024 to 029.

On February 15, 2022, the City of American Canyon City Council approved the Watson Ranch Lots 14 and 15 Final Map and Subdivision Agreement. The following are the completed public street improvements, including u.li.es associated with the Watson Ranch Lots 14 and 15 Public Improvements Project.
a. Frontier Street
b. Banyan Street
c. Canvass Street
d. Encore Street
e. Porter Street
f. Singer Street
On May 20, 2024, Record Drawings and Cer.fied Le@ers associated with the Watson Ranch Lots 14 and 15 Improvements were submi@ed to Public Works for review. Staff has reviewed the documents, the physical public improvements and all remaining requirements of the development that the work is completed. Staff recommends that the Watson Ranch Lots 14 and 15 Public Improvements Project be accepted into the City’s system for operation and maintenance. 146

COUNCIL PRIORITY PROGRAMS AND PROJECTS
Infrastructure: "Develop and maintain infrastructure resources to support sustainable growth."

FISCAL IMPACT
All costs associated with the opera.on and maintenance of the public facili.es will be the responsibility of the City.

ENVIRONMENTAL REVIEW
Pursuant to the California Environmental Quality Act, the Final Environmental Impact Report for the Project was presented at a no.ced public hearing held on October 4, 2018. The Planning Commission adopted Resolu.on 2018-19 recommending that the City Council adopt the Mi.ga.on Monitoring and Reporting Program.

ATTACHMENTS:

1. Resolution

2. Exhibit A: WR Lot 14 and 15 Improvement Plans Record Drawings 147
RESOLUTION NO. 2024 ‐ _____

RESOLUTION ACCEPTING THE PUBLIC STREETS AND APPURTENANT UTILITIES IMPROVEMENTS ASSOCIATED WITH THE WATSON RANCH LOTS 14 AND 15 PUBLIC IMPROVEMENTS PROJECT WHEREAS, on November 17, 2020, The City of American Canyon Planning Commission approved a Vesting Tentative Map (PC Resolution No. 2020‐11) for Watson Ranch Phase 1A, Lots 14 and 15, to create 98 single family home lots on 42.24 acres property, assessor’s parcel numbers 059‐043‐022, 059‐ 043‐024 to 029; and
WHEREAS, on November 11, 2021, The City of American Canyon Public Works Department approved the Watson Ranch Lots 14 and 15 Rough Grading; and
WHEREAS, on January 28, 2022, The City of American Canyon Public Works Department approved the Watson Ranch Lots 14 and 15 Public Improvement Plans; and WHEREAS, on February 15, 2022, the City of American Canyon City Council approved the Watson Ranch Lots 14 and 15 Final Map and Subdivision Agreement; and WHEREAS, on May 20, 2024, Record Drawings(Exhibit A) and Certified Letters associated with the Watson Ranch Lots 14 and 15 Improvements were submitted to Public Works for review.

The following are the completed public streets and appurtenant utilities associated with the Watson Ranch Lots 14 and 15 Public Improvements Project.
a. Frontier Street
b. Banyan Street
c. Canvass Street
d. Encore Street
e. Porter Street
f. Singer Street
NOW, THEREFORE, BE IT FURTHER RESOLVED that the City Council of the City of American Canyon hereby accepts all the public streets and appurtenant utilities associated with the Watson Ranch Lots 14 and 15 Public Improvements Project, into the City’s system for operation and maintenance.

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
148
ATTEST:            APPROVED AS TO FORM:
______________________________   ______________________________ Taresa Geilfuss, CMC, City Clerk                William D. Ross, City Attorney Attachments:

Resolution
Exhibit A: Watson Ranch Lots 14 & 15 Public Improvements Record Drawings. 149
Issued: May 5, 2022
Job No.: 1217‐061
DELTA NO.

CBG DELTA
DATE

CITY APPROVAL
DATE
SHEET NO. REVISION
1 Feb. 2022 Feb. 09, 2022 5 Sanitary Sewer Overflow Protection Device added to Lots. 1 Feb. 2022 14, 21, 22 Sanitary Sewer inverts revised.
2 May. 2022 16 Portion of 6" Vertical Curb added.
2 May. 2022 28, 29, 30 Curb Ramp Elevations, Slopes, and grades revised.

DELTA 2
DELTA 1
WATSON RANCH ‐ Lot 14 & 15

CIVIL REVISION LOG

IMPROVEMENT PLANS

AMERICAN CANYON, CALIFORNIA
P:\1200 ‐ 1299\1217‐052\Engineering\Civil Plan Revision Log\WR Lot 14 & 15 IP Civil Revision Delta Log.xlsx 150
01/13/2022
DocuSign Envelope ID: 3AD917D9-1423-4137-BB04-F333577E2B17 1/27/2022
1/28/2022
City of American Canyon
Public Works
Job Site Copy
01/28/2022 05/20/2024
151

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\2 ENGINEER'S NOTES, LEGEND, ABBREVIATIONS & DETAILS.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

ABBREVIATIONS
EXISTING PROPOSED DESCRIPTION ENGINEER'S NOTES, LEGEND, ABBREVIATIONS & DETAILS IMPROVEMENT PLANS 2 ENGINEER'S GENERAL NOTES 2
LEGEND
City of American Canyon
Public Works
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152
CITY OF AMERICAN CANYON TYPE "A" CURB

AND GUTTER DETAIL
6" CONCRETE BAND DETAIL

EARTH SWALE DETAIL
4" BEVELED CATCH CURB & GUTTER

AT DRIVEWAY APRON

ROADWAY UNDERDRAIN DETAIL
6" CURB W/ CATCH GUTTER TO BEVELED CURB TRANSITION DETAIL RESIDENTIAL CURB CUTS & DRIVEWAY DETAIL 6" BEVELED CATCH CURB & GUTTER

EARTH SWALE DETAIL

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\3 STREET SECTIONS & DETAILS .DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 STREET SECTIONS & DETAILS IMPROVEMENT PLANS 3 PAVEMENT DESIGN CHART

TYPICAL STREET SECTION

TYPICAL STREET SECTION

TYPICAL EVA SECTION
3 City of American Canyon
Public Works
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DRAINAGE INLET SIDE OPENING DETAIL

UTILITY TRENCH DETAIL

SANITARY SEWER CLEANOUT RISER DETAIL

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\4 DETAILS.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 DETAILS IMPROVEMENT PLANS 4 4

EVA SWING GATE DETAIL

EVA SWING GATE DETAIL

SANITARY SEWER DROP BOWL DETAIL
City of American Canyon
Public Works
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154
FO
FO
FO
FO
FO
FO
FO
FO
FO
FO FO
FO
FO

FO FO FO
FO
FO
EVA

STREET C STREET D STREET F STREET E STREET B

STREET B

STREET A STREET A
13 12 11 10 9 8 7 6 5 4 3 2 1
14 17 16 15 20 19 18 21
58 59
27 28
22 23
24 25
26 54
52 55
62 63
56 57
53 51
48 65 66 67
68 60 61
50 49
45 46 44
47 35
36 37
38 39
40 41
42 43 69
70 71
72 73
74 75
76 77
78 79
80 81
82 83 84
85 86
87 88 89
90 91
92 93 94
95 96
97 98 64
29 30 31 32
34 33 STREET B I I ROLLING HILLS DRIVE
NOTES:

GRAPHIC SCALE
60' 0' 30' 60' 120'

RECLAIMED WATER SCHEDULE DOMESTIC WATER SCHEDULE SANITARY SEWER SCHEDULE STORM DRAIN SCHEDULE

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\IP05.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 MASTER UTILITY PLAN IMPROVEMENT PLANS 5 05/20/2024 5
155

FO FO FO

STREET A

STREET B

STREET C STREET D STREET E STREET F

STREET A STREET B ROLLING HILLS DRIVE
EVA
14 13 12 11 10 9 8 7 6 5 4 3 2 1
17 16 15 20 19 18 21
58 59
27 28
22 23
24 25
26 54 52
55 62 63
56 57
53 51
48 65 66 67 68
60 61
50 49
45 46 44
47 35
36 37
38 39
40 41
42 43 69
70 71
72 73
74 75
76 77
78 79
80 81
82 83 84
85 86
87 88 89
90 91
92 93 94
95 96
97 98
64 29 30 31 32
34 33
DMA 2
DMA 1
DMA 3

STORMWATER TREATMENT SUMMARY
DMA ID
TOTAL

DRAINAGE
AREA (± SF)
AREA
( ± SF)

SURFACE
TYPE
RUNOFF
FACTOR
SIZING
FACTOR

TREATMENT

AREA REQUIRED
(± SF)

TREATMENT

AREA PROVIDED
(± SF)

BIORETENTION AREA

EXISTING PROPOSED DESCRIPTION
LEGEND
DMA #

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\6 STORMWATER CONTROL PLAN.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
60' 0' 30' 60' 120' STORMWATER CONTROL PLAN IMPROVEMENT PLANS 6 6 City of American Canyon
Public Works
Job Site Copy
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1 39

STOP STOP STOP STOP STOP STOP
STOP

STOP STOP STOP

STREET A

STREET B

STREET C STREET D STREET F STREET E

STREET A STREET B ROLLING HILLS DRIVE
EVA 7 6 5 4 3 2 8 10 9 16 15 14 13 12 11 20 19 18 17
21 62 63 64 65 66 67 68
60 61 57 58 59 55 56
22 23
24 25
26 27
28 29 30
32 31 33
34 35
36 37
38 44 45 46
47 48
49 51 50
52 53 54
40 41
42 43 69
70 71
72 73
74 75
76 77
78 79
80 81
82 83
84 85
86 87
88 89
90 91
92 93
94 95
96 97
98 CONTINENTAL CROSSWALK DETAIL

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\7 SIGNING & STRIPING PLAN.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 SIGNING & STRIPING PLAN IMPROVEMENT PLANS 7 LEGEND

GRAPHIC SCALE
60' 0' 30' 60' 120'
10' CROSSWALK DETAIL 7
City of American Canyon
Public Works
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157

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\8 EROSION CONTROL NOTES.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

APPLICABLE (BUT NOT LIMITED TO) CURRENT

CASQA STORMWATER BMPCONSTRUCTION

HANDBOOK
WDID #: 2 28C394361
RISK LEVEL 2 SITES -
BEST MANAGEMENT PRACTICE NOTES:

EROSION AND SEDIMENT CONTROL/SWPPP PLAN NOTES: EROSION CONTROL NOTES IMPROVEMENT PLANS 8 8
City of American Canyon
Public Works
Job Site Copy
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158

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\9 EROSION CONTROL DETAILS.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 EROSION CONTROL DETAILS IMPROVEMENT PLANS 9 9
City of American Canyon
Public Works
Job Site Copy
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STREET A

STREET B

STREET C STREET D STREET F STREET E

STREET A STREET B ROLLING HILLS DRIVE
EVA
14 13 12 11 10 9 8 7 6 5 4 3 2 1 17 16 15 20 19 18 21
58 59
27 28
22 23
24 25
26 54 52
55 62 63
56 57
53 51
48 65 66 67 68
60 61
50 49
45 46 44
47 35
36 37
38 39
40 41
42 43 69
70 71
72 73
74 75
76 77
78 79
80 81
82 83 84
85 86
87 88 89
90 91
92 93 94
95 96
97 98
64 29 30 31 32
34 33 S

GRAPHIC SCALE
60' 0' 30' 60' 120' S

QUALIFIED SWPPP PRACTITIONER (QSP)
MARK KNOWN LOCATIONS*
LEGEND

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\10 EROSION CONTROL PLAN.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 EROSION CONTROL PLAN IMPROVEMENT PLANS 10 10 C
City of American Canyon
Public Works
Job Site Copy
01/28/2022 05/20/2024
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STREET A

STREET B

STREET C STREET D STREET F STREET E

STREET A STREET B ROLLING HILLS DRIVE
EVA
21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1
58 59
27 28
22 23
24 25
26 54 52
55 62 63
56 57
53 51
48 65 66 67 68
60 61
50 49
45 46 44
47 35
36 37
38 39
40 41
42 43 69
70 71
72 73
74 75
76 77 80
81 82
83 84
85 86
87 88 89
90 91
92 93 94
95 96
97 98
64 29 30 31 32
34 33
78 79 STREET B STREET B
SHEET 12
SHEET 15
SHEET 19
SHEET 16
SHEET 17
SHEET 18
SHEET 13
SHEET 24
SHEET 14
SHEET 25
SHEET 20 SHEET 21 SHEET 22
SHEET 23

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\11 PLAN AND PROFILE SHEET INDEX.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
60' 0' 30' 60' 120' PLAN AND PROFILE SHEET INDEX IMPROVEMENT PLANS 11 LEGEND
11 City of American Canyon
Public Works
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21 20 19 18 17 16 15 14
62 63 64 65 66 67 68
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
50 60
70 80
90 50
60 70
80 90
9+50 10+00 10+50 11+00 11+50 12+00 12+50 13+00

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\12 STREET A (STA 9+50 - STA 12+75).DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456MATCHLINE (STA 12+75) SEE SHEET 13

GRAPHIC SCALE
20' 0' 10' 20' 40'
CONSTRUCTION NOTES STREET A (STA 9+50 - STA 12+75) IMPROVEMENT PLANS 12 SCALE:

STREET A (STA 9+50 - STA 12+75)
1" = 20'

STREET B

SEE SHEET
15 KEY MAP
12 MATCHLINE (STA 12+75) SEE SHEET 13
12 STREET B SEE SHEET 15
City of American Canyon
Public Works
Job Site Copy
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43 69 78 79
13 12 11 10 9 8 7
68 14
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
60 70
80 90
100
60 70
80 90
100
13+00 13+50 14+00 14+50 15+00 15+50 16+00 16+50

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\13 STREET A (STA 12+75 - STA 16+50).DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 MATCHLINE (STA 16+50) SEE SHEET 14

STREET B

SEE SHEET
18 GRAPHIC SCALE
20' 0' 10' 20' 40'
CONSTRUCTION NOTES STREET A (STA 12+75 - STA 16+50) IMPROVEMENT PLANS 13 SCALE:

STREET A (STA 12+75 - STA 16+50)
1" = 20'

KEY MAP
13 STREET B

SEE SHEET
18 STREET D

SEE SHEET
20 MATCHLINE (STA 12+75) SEE SHEET 12 MATCHLINE (STA 12+75) SEE SHEET 12MATCHLINE (STA 16+50) SEE SHEET 14 13 City of American Canyon
Public Works
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88 89 98 7 6 5 4 3 2 1
79 SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
70 80
90 100
110
70 80
90 100
110
16+50 17+00 17+50 18+00 18+50 19+00 19+50 20+00 20+50

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\IP14.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
20' 0' 10' 20' 40'
CONSTRUCTION NOTES STREET A (STA 16+50 - STA 20+00) IMPROVEMENT PLANS 14 SCALE:

STREET A (STA 16+50 - STA 20+00)
1" = 20'

KEY MAP
14 MATCHLINE (STA 16+50) SEE SHEET 13

STREET E

SEE SHEET
21 STREET F

SEE SHEET
22 MATCHLINE (STA 16+50) SEE SHEET 13
14 05/20/2024
164
62 55 54 44
22 23
24 25 26
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
50 60
70 80
90 50
60 70
80 90
10+00 10+50 11+00 11+50 12+00 12+50 13+00 13+50 14+00

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\15 STREET B (STA 10+50 - STA 14+00).DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 MATCHLINE (STA 14+00) SEE SHEET 16

STREET C

SEE SHEET
19 GRAPHIC SCALE
20' 0' 10' 20' 40'
CONSTRUCTION NOTES STREET B (STA 10+50 - STA 14+00) IMPROVEMENT PLANS 15 SCALE:

STREET B (STA 10+50 - STA 14+00)
1" = 20'

KEY MAP
15 STREET A

SEE SHEET
12 MATCHLINE (STA 14+00) SEE SHEET 16
15 STREET A SEE SHEET 12
City of American Canyon
Public Works
Job Site Copy
01/28/2022 05/20/2024
165
26 27
44 45 46 47
28 29 30 31 32
33 34
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
50 60
70 80
90 50
60 70
80 90
14+00 14+50 15+00 15+50 16+00 16+50 17+00

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\IP16.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
20' 0' 10' 20' 40'

CONSTRUCTION NOTES
STREET B (STA 14+00 - STA 17+00) IMPROVEMENT PLANS
16 SCALE:

STREET B (STA 14+00 - STA 17+00)
1" = 20'

KEY MAP
16 MATCHLINE (STA 14+00) SEE SHEET 15 MATCHLINE (STA 17+00) SEE SHEET 17 MATCHLINE (STA 14+00) SEE SHEET 15 MATCHLINE (STA 17+00) SEE SHEET 17 16 05/20/2024
166
47 48 49 50
39 38
35 36 37
40 41
61 SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
60 70
80 90
100
60 70
80 90
100
17+00 17+50 18+00 18+50 19+00 19+50 20+00

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\17 STREET B (STA 17+00 - STA 20+00).DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
20' 0' 10' 20' 40' STREET B (STA 17+00 - STA 20+00) IMPROVEMENT PLANS 17 SCALE:

STREET B (STA 17+00 - STA 20+00)
1" = 20'
MATCHLINE (STA 20+00) SEE SHEET 18 MATCHLINE (STA 17+00) SEE SHEET 16 17 MATCHLINE (STA 20+00) SEE SHEET 18 STREET C SEE SHEET 19

KEY MAP
17 MATCHLINE (STA 17+00) SEE SHEET 16
City of American Canyon
Public Works
Job Site Copy
01/28/2022
19+58.82

77.46 19+548.82

79.67 3 WC 5/24 RECORD INFORMATION 3
05/20/2024
167
42 43 13
61 68 14
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
60 70
80 90
100
60 70
80 90
100
20+00 20+50 21+00 21+50 22+00 22+50

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\18 STREET B (STA 20+00 - STA 22+00).DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
20' 0' 10' 20' 40'
CONSTRUCTION NOTES STREET B (STA 20+00 - STA 22+00) IMPROVEMENT PLANS 18 SCALE:

STREET B (STA 20+00 - STA 22+00)
1" = 20'

KEY MAP
18 MATCHLINE (STA 19+00) SEE SHEET 17

STREET A

SEE SHEET
12 STREET A
SEE SHEET 13 MATCHLINE (STA 19+00) SEE SHEET 17
18 City of American Canyon
Public Works
Job Site Copy
01/28/2022 05/20/2024
168
50 55 56 57 58 59 60 61
54 53 52 51 23
22 39
40 41
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
50 60
70 80
90 50
60 70
80 90
10+00 10+50 11+00 11+50 12+00 12+50 13+00 13+50 14+00

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\19 STREET C (STA 9+76 - STA 14+00).DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
20' 0' 10' 20' 40'
CONSTRUCTION NOTES STREET C (STA 9+76 - STA 14+00) IMPROVEMENT PLANS 19 SCALE:

STREET C (STA 9+76 - STA 14+00)
1" = 20'

KEY MAP
19 STREET B

SEE SHEET
15 STREET B

SEE SHEET
15 STREET B

SEE SHEET
17 STREET B

SEE SHEET
18 SS ALIGNMENT 1 SEE SHEET 25
19 City of American Canyon
Public Works
Job Site Copy
01/28/2022

68.89 79.67 77.46 3 3 3 3 WC 5/24 RECORD INFORMATION
05/20/2024
169
69 70 71 72 73
78 77 76 75 74 9
10 11
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
60 70
80 90
100
60 70
80 90
100
9+50 10+00 10+50 11+00 11+50 12+00 12+50 13+00 13+50

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\20 STREET D (STA 9+76 - STA 13+45).DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
20' 0' 10' 20' 40'
CONSTRUCTION NOTES STREET D (STA 9+76 - STA 13+45) IMPROVEMENT PLANS 20 SCALE:

STREET D (STA 9+76 - STA 13+45)
1" = 20'

KEY MAP
20 STREET A

SEE SHEET
14 STREET A

SEE SHEET
13 EVA
SEE SHEET 23
20 City of American Canyon
Public Works
Job Site Copy
01/28/2022
3 79.60 79.60 9+92.79 10+02.79 10+18.25 79.60 79.97 10+45.51 12+73.73 86.25 3 3 WC 5/24 RECORD INFORMATION 05/20/2024
170
79 80 81 82 83
88 87 86 85 84 765
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
70 80
90 100
110
70 80
90 100
110
10+00 10+50 11+00 11+50 12+00 12+50 13+00 13+50

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\IP21.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
20' 0' 10' 20' 40' STREET E (STA 9+76 - STA 13+41) IMPROVEMENT PLANS 21 SCALE:

STREET E (STA 9+76 - STA 13+41)
1" = 20'

KEY MAP
21 STREET A
SEE SHEET 14
EVA
SEE SHEET 24
EVA
SEE SHEET 23

STREET A
SEE SHEET 13
21 CONSTRUCTION NOTES
9+92.79 10+02.79 83.20 10+09.63 83.20 3 83.88 10+46.34 3 12+64.60 92.03 3 3 WC 5/24 RECORD INFORMATION 05/20/2024
171
89 90 91 92 93
98 97 96 95 94 231
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
70 80
90 100
110
70 80
90 100
110
9+50 10+00 10+50 11+00 11+50 12+00 12+50 13+00 13+50

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\IP22.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
20' 0' 10' 20' 40'
CONSTRUCTION NOTES STREET F (STA 9+76 - STA 13+41) IMPROVEMENT PLANS 22 SCALE:

STREET F (STA 9+76 - STA 13+41)
1" = 20'

KEY MAP
22 STREET A

SEE SHEET
14 STREET A

SEE SHEET
14 EVA

SEE SHEET
24 EVA

SEE SHEET
24 22

94.07 94.073 3 3 WC 5/24 RECORD INFORMATION 9+92.79 10+02+.79 10+28.96 10+65.34 12+59.61 97.73 3 3 3 05/20/2024
172
73 74 83 84
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
70 80
90 100
110
70 80
90 100
110
10+00 10+50 11+00 11+50 12+00 12+50

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\23 EVA (STA 10+00 - STA 12+50).DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
20' 0' 10' 20' 40' EVA (STA 10+00 - STA 12+50) IMPROVEMENT PLANS 23 SCALE:

EVA (STA 10+00 - STA 12+50)
1" = 20'

KEY MAP
23 STREET D

SEE SHEET
20 STREET E

SEE SHEET
21 MATCHLINE (STA 12+50) SEE SHEET 24 MATCHLINE (STA 12+50) SEE SHEET 24 23 CONSTRUCTION NOTES
City of American Canyon
Public Works
Job Site Copy
01/28/2022 05/20/2024
173
84 93 94 I
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
90 100
110
120
130
90 100
110
120
130
12+50 13+00 13+50 14+00 14+50 15+00 15+50

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\24 EVA (STA 12+50 - STA 15+00).DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 MATCHLINE (STA 12+50) SEE SHEET 23

STREET F
SEE SHEET 22

GRAPHIC SCALE
20' 0' 10' 20' 40' EVA (STA 12+50 - STA 15+00) IMPROVEMENT PLANS 24 SCALE:

EVA (STA 12+50 - STA 15+00)
1" = 20'

KEY MAP
24 MATCHLINE (STA 12+50) SEE SHEET 23
24 City of American Canyon
Public Works
Job Site Copy
01/28/2022
100.05 104.31 14+16.10 105.04 104.83 14+16.10 3 WC 5/24 RECORD INFORMATION 3 3 3 3 05/20/2024
174
22 55
62 SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
40 50
60 70
80 40
50 60
70 80
8+00 8+50 9+00 9+50 10+00 10+50 9+00 9+50 10+00 10+50

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\25 SD ALIGNMENT.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456

GRAPHIC SCALE
20' 0' 10' 20' 40'

STREET B
SEE SHEET 15 SD & SS ALIGNMENT 1 IMPROVEMENT PLANS
25 SCALE:

SS ALIGNMENT 1
1" = 20'

KEY MAP
25 SCALE:

SD ALIGNMENT 1
1" = 20'
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'

STREET B
SEE SHEET 15

STREET B
SEE SHEET 15

STREET B
SEE SHEET 15
25 90
80 70
60 50 STREET C SEE SHEET 19
City of American Canyon
Public Works
Job Site Copy
01/28/2022 05/20/2024
175
SD CROSSING 1 SD CROSSING 2 SD CROSSING 3 SD CROSSING 4 SD CROSSING 5 SD CROSSING 6 SD CROSSING 7 SD CROSSING 8

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\26 UTILITY CROSSINGS.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 UTILITY CROSSINGS IMPROVEMENT PLANS 26 26
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
City of American Canyon
Public Works
Job Site Copy
01/28/2022 05/20/2024
176
SD CROSSING 9 SD CROSSING 10 SD CROSSING 11
SD CROSSING 12 SD CROSSING 13 SD CROSSING 14

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\27 UTILITY CROSSINGS.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 UTILITY CROSSINGS IMPROVEMENT PLANS 27 27
SCALE: 1" =
VERTICAL 1" =

HORIZONTAL

PROFILE
20'
4'
City of American Canyon
Public Works
Job Site Copy
01/28/2022 05/20/2024
177

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\IP28.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 CURB RAMPS 1-4 CURB RAMP DETAILS IMPROVEMENT PLANS
28 28

GRAPHIC SCALE
10' 0' 5' 10' 20'
CURB RAMPS 5 & 6 CURB RAMPS 7-10
05/20/2024
178

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\IP29.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 CURB RAMP DETAILS IMPROVEMENT PLANS 29 29

GRAPHIC SCALE
10' 0' 5' 10' 20'
CURB RAMPS 11 & 12 CURB RAMPS 13 & 14
05/20/2024
179

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\IP30.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 CURB RAMP DETAILS IMPROVEMENT PLANS 30 30

GRAPHIC SCALE
5' 0' 2.5' 5' 10'
CURB RAMP 15 & 16
05/20/2024
180

CITY DETAILS (NOT LIMITED TO)
IMPROVEMENT PLANS 31 JOB NUMBER SHEET NUMBER OF 1217-052

CITY OF AMERICAN CANYON CALIFORNIA
LOT 14 & 15 AT WATSON RANCH 37
DRAWN BY:

DATE:

JH
PROJ. ENGR:

PROJ. MGR:

WPC
JAN 13, 2022
AVG G:\1217-052\ACAD\IP - PUBLIC\31 CITY DETAILS (NOT LIMITED TO).DWG

CIVIL ENGINEERS SURVEYORS PLANNERS

SAN RAMON
WWW.CBANDG.COM

ROSEVILLE
(925) 866-0322
(916) 788-4456 31 City of American Canyon
Public Works
Job Site Copy
01/28/2022
05/20/2024
181

CITY DETAILS (NOT LIMITED TO)
IMPROVEMENT PLANS 32 JOB NUMBER SHEET NUMBER OF 1217-052

CITY OF AMERICAN CANYON CALIFORNIA
LOT 14 & 15 AT WATSON RANCH 37
DRAWN BY:

DATE:

JH
PROJ. ENGR:

PROJ. MGR:

WPC
JAN 13, 2022
AVG G:\1217-052\ACAD\IP - PUBLIC\32 CITY DETAILS (NOT LIMITED TO).DWG

CIVIL ENGINEERS SURVEYORS PLANNERS

SAN RAMON
WWW.CBANDG.COM

ROSEVILLE
(925) 866-0322
(916) 788-4456 32 City of American Canyon
Public Works
Job Site Copy
01/28/2022
05/20/2024
182

CITY DETAILS (NOT LIMITED TO)
IMPROVEMENT PLANS 33 JOB NUMBER SHEET NUMBER OF 1217-052

CITY OF AMERICAN CANYON CALIFORNIA
LOT 14 & 15 AT WATSON RANCH 37
DRAWN BY:

DATE:

JH
PROJ. ENGR:

PROJ. MGR:

WPC
JAN 13, 2022
AVG G:\1217-052\ACAD\IP - PUBLIC\33 CITY DETAILS (NOT LIMITED TO).DWG

CIVIL ENGINEERS SURVEYORS PLANNERS

SAN RAMON
WWW.CBANDG.COM

ROSEVILLE
(925) 866-0322
(916) 788-4456 33 City of American Canyon
Public Works
Job Site Copy
01/28/2022
05/20/2024
183
JOB NUMBER SHEET NUMBER OF 1217-052

CITY OF AMERICAN CANYON CALIFORNIA
LOT 14 & 15 AT WATSON RANCH 37
DRAWN BY:

DATE:

JH
PROJ. ENGR:

PROJ. MGR:

WPC
JAN 13, 2022
AVG
G:\1217-052\ACAD\IP - PUBLIC\34 CITY DETAILS (NOT LIMITED TO).DWG

CIVIL ENGINEERS SURVEYORS PLANNERS

SAN RAMON
WWW.CBANDG.COM

ROSEVILLE
(925) 866-0322
(916) 788-4456

CITY DETAILS (NOT LIMITED TO)
IMPROVEMENT PLANS 34 34 City of American Canyon
Public Works
Job Site Copy
01/28/2022
05/20/2024
184
JOB NUMBER SHEET NUMBER OF 1217-052

CITY OF AMERICAN CANYON CALIFORNIA
LOT 14 & 15 AT WATSON RANCH 37
DRAWN BY:

DATE:

JH
PROJ. ENGR:

PROJ. MGR:

WPC
JAN 13, 2022
AVG G:\1217-052\ACAD\IP - PUBLIC\35 CITY DETAILS (NOT LIMITED TO).DWG

CIVIL ENGINEERS SURVEYORS PLANNERS

SAN RAMON
WWW.CBANDG.COM

ROSEVILLE
(925) 866-0322
(916) 788-4456

CITY DETAILS (NOT LIMITED TO)
IMPROVEMENT PLANS 35 35 City of American Canyon
Public Works
Job Site Copy
01/28/2022
05/20/2024
185

FO FO FO FO

STREET A

STREET B

STREET C STREET D STREET F STREET E

STREET A STREET B ROLLING HILLS DRIVE
EVA
13 12 11 10 9 8 7 6 5 4 3 2 1 14 17 16 15 20 19 18 21
58 59
27 28
22 23
24 25
26 54 52
55 62 63
56 57
53 51
48 65 66 67 68
60 61
50 49
45 46 44
47 35
36 37
38 39
40 41
42 43 69
70 71
72 73
74 75
76 77
78 79
80 81
82 83 84
85 86
87 88 89
90 91
92 93 94
95 96
97 98
64 29 30 31 32
34 33

GRAPHIC SCALE
60' 0' 30' 60' 120'

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\FS-1 FIRE WATER PLAN.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 FIRE WATER PLAN IMPROVEMENT PLANS FS-1
LEGEND

EXISTING PROPOSED DESCRIPTION
36 City of American Canyon
Public Works
Job Site Copy
01/28/2022 05/20/2024
186
15 14 13 12 11 10 9 8 7 6 5 4 3 2 1
18 17 16 20 19 21
58 59
27 28
22 23
24 25
26 54 52
55 62 63
56 57
53 51
48 65 66 67 68
60 61
50 49
45 46
44 47
35 36
37 38
39 40
41 42
43 69
70 71
72 73 74
75 76
77 80
81 82
83 84
85 86
87 88 89
90 91
92 93
94 95
96 97
98 64
29 30 31 32
34 33
STOP 78
79 STOP STOP STOP STOP STOP
STOP

STOP STOP STOP

STREET A

STREET B

STREET C STREET D STREET F STREET E

STREET A STREET B ROLLING HILLS DRIVE
EVA
LEGEND

FIRE TRUCK TURNING TEMPLATE

GRAPHIC SCALE
60' 0' 30' 60' 120'

JOB NUMBER

SHEET NUMBER
OF
1217-052 CITY OF AMERICAN CANYON CALIFORNIA LOT 14 & 15 AT WATSON RANCH 37 DRAWN BY: DATE: JH PROJ. ENGR: PROJ. MGR: WPC JAN 13, 2022 AVG G:\1217-052\ACAD\IP - PUBLIC\FS-2 FIRE ACCESS PLAN.DWG CIVIL ENGINEERS SURVEYORS PLANNERS SAN RAMON WWW.CBANDG.COM ROSEVILLE (925) 866-0322 (916) 788-4456 FIRE ACCESS PLAN IMPROVEMENT PLANS FS-2
37 City of American Canyon
Public Works
Job Site Copy
01/28/202205/20/2024
187

CITY COUNCIL AGENDA
DECEMBER 17, 2024

STAFF REPORT

BUSINESS
ITEM NUMBER: 10.

TITLE
Final List of Commission Vacancies and Appointment Process

RECOMMENDATION
Adopt by minute order the final list of commission vacancies and approve the process for appoin/ng new commission members.

CONTACT
Taresa Geilfuss, City Clerk

BACKGROUND & ANALYSIS
The City relies on various commissions to provide advice and recommenda/ons to the City Council on specific issues. Commissioners serve as community representa/ves, ensuring that diverse perspectives contribute to the City’s decision-making processes.

As of December 31, 2024, eight four-year commission terms are set to expire, and there are two vacancies for par/al two-year terms that are unfilled. Council is asked to review and approve a final list of vacancies and establish the selection process for filling these positions.

Staff has compiled a final list of commission vacancies, including the number of available posi/ons and terms of service, for each commission (A:achment 1). The proposed process for filling these vacancies includes the following steps:

1. Public Notification:

Publish a no/ce of vacancies in accordance with the Maddy Act (Government Code Sec/on 54970), via the City’s website, social media platforms, and local newspapers.

2. Application Period:

Open an applica/on period allowing interested individuals to submit their applica/ons online or in person.

3. Review of Applications:

Depending on the volume of applica/ons received, Council may opt to conduct a paper screening. In such cases, the City Clerk emails the applica/on informa/on to each council 188
member individually. Upon reviewing the applica/ons, council members provide the Clerk with their top 3 picks for further considera/on. Candidates selected by 2 or more council members are then invited to interview.

4. Interviews and Appointment:

Schedule applicant interviews during a public mee/ng, during which the Council will deliberate and appoint new commission members by majority vote. City Clerk will administer the Oath of Office immediately.

5. Orientation and Onboarding:

Newly appointed commissioners will par/cipate in an orienta/on to familiarize them with their roles and responsibilities.

Staff recommends the Council adopt the final list of vacancies and approve the above process to ensure timely and transparent appointments.

COUNCIL PRIORITY PROGRAMS AND PROJECTS
Organizational Effectiveness: "Deliver exemplary government services."

FISCAL IMPACT
There is no significant fiscal impact associated with this ac/on. Minimal costs for public no/fica/ons and staff time have been budgeted.

ENVIRONMENTAL REVIEW
None
ATTACHMENTS:

1. Commission Vacancies
189
Commission Vacancies

PLANNING COMMISSION
Commissioner Date of Appointment Term Expires
1 Eric Altman 3/15/2011 (R 2011-16); 01/20/2015 (CC Minutes); 01/15/2019 (MO 2019-01); 2/11/2019 (MO 2019-05); 11/29/2022 (MO 2022-08)
12/31/2026
2 Davet Mohammad 11/29/2022 (MO 2022-08) 12/31/2026
3 Partial Term Ending 12/31/2026 12/31/2026
4 12/31/2028
5 12/31/2028
Applications Received: 9, 1 is current PCS commissioner

PARKS & COMMUNITY SERVICES COMMISSION
Commissioner Date of Appointment Term Expires
1 Charles Plummer 01/30/2023 (MO 2023-04) 12/31/2026
2 Partial Term ending 12/31/2026 12/31/2026
3 12/31/2028
4 12/31/2028
5 12/31/2028
Applications Received: 3, 1 is incumbent

OPEN SPACE, ACTIVE TRANSPORTATION AND SUSTAINABILITY COMMISSION Committee Member Date of Appointment Term Expires
1 Tara McClinton-Horner 2/16/2016 (R 2016-14); 01/14/2020 (MO 2020-01); 02/15/2023 (MO 2023-08) 12/31/2026 2 Sean Hughes 02/15/2023 (MO 2023-08) 12/31/2026
3 12/31/2028
4 12/31/2028
5 12/31/2028
Applications Received: 2, both are incumbents
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CITY COUNCIL AGENDA
DECEMBER 17, 2024

STAFF REPORT

BUSINESS
ITEM NUMBER: 11.

TITLE
Annual Comprehensive Financial Report and Year-end Financial Results

RECOMMENDATION
Receive the dra+ Annual Comprehensive Financial Report and related communica,ons from the City's external auditor for Fiscal Year 2023-24.

CONTACT
Juan Gomez, Interim Assistant City Manager

BACKGROUND & ANALYSIS
A+er the conclusion of each fiscal year, an independent auditor (currently Richardson & Co.) reviews the repor,ng of the City’s financial statements in accordance with industry accoun,ng standards.

The result is an “Annual Comprehensive Financial Report (ACFR)”.

The City’s Fiscal Year 2023-24 ACFR will be finalized on December 20, 2024 (Dra+ in A?achment 1).

It includes financial statements for the City of American Canyon and the American Canyon Fire Protec,on District. It also contains the independent auditor’s report, which describes the scope of the audit as well as the auditor’s opinion on the financial statements. For the Fiscal Year 2023-24 ACFR, the City received an “unmodified” opinion. An “unmodified” opinion is only issued when there are no significant repor,ng issues, the financial statements are free of material misstatements, and informa,on is presented in accordance with Generally Accepted Accoun,ng Principles (GAAP). This opinion indicates that the City’s financial condi,on, posi,on, and opera,ons are fairly presented in the financial statements. This is important to financial statement users and provides comfort to the City’s creditors, while enabling the City to obtain better interest rates on any new debt issuances.

City management assumes full responsibility for the completeness and reliability of all of the informa,on presented in the ACFR. The City has established a comprehensive internal control framework designed to protect the City’s assets from loss, the+, or misuse and provide sufficient reliable informa,on that the City of American Canyon’s financial statements are in conformity with GAAP. The cost of internal controls should not outweigh the resul,ng benefits, and internal controls are designed to provide reasonable assurance, not absolute assurance, that the financial statements will be free from material misstatements. City management asserts that, to the best of our knowledge and belief, the financial report is complete and reliable in all material respects. 191
The Fiscal Year 2023-24 ACFR includes an introductory sec,on that profiles the City, discusses the local economy, recounts key projects, and details financial planning issues and future challenges, as well as other vital topics. Included in the report is the Cer,ficate of Achievement for Excellence in Financial Repor,ng presented to the City by the Government Finance Officers Associa,on for its prior year (Fiscal Year 2022-23). Staff will submit the Fiscal Year 2023-24 ACFR for the same award and expects to receive it in time for presentation in next year’s ACFR.

The ACFR also includes a “Management Discussion and Analysis” sec,on, which provides financial highlights, an overview of the financial statements, and compares key financial data to the prior year. The conclusion of the report details a variety of supplemental financial data, debt and demographical sta,s,cs. Also included are four related communica,ons: “Management Le?er”, “Governance Le?er”, “Appropria,on Limit Tes,ng for the City”, and “Appropria,on Limit Tes,ng for the Fire District”. In these le?ers, the auditors iden,fied no material deficiencies in internal controls.

The “Management Le?er” noted ma?ers for considera,on that staff will be working on implementing in the next ACFR.

Year-end Financial Reporting
The results of the FY 2023-24 opera,ons showed General Fund revenues missed budgeted revenues by $0.8 million, however expenditures came under budget by $2.3 million. The large variances in budgeted revenues to actuals were in the areas of charges for services ($0.7 million) resulting mainly from, Licenses and Permits ($0.4 million) and Transit Occupancy Taxes ($0.3 million) due to decrease in hotel lodgings and the delay in the opening of the hotel under construc,on. These decreases in revenues were offset by increases in investment earnings.

Expenditures were less than an,cipated ($2.3m), the major categories with budgetary savings were salaries and benefits ($0.8 million) resul,ng from con,nued vacancies, supplies and services ($0.8 million), and repair and maintenance ($0.3 million). Many of the savings in associated with services offset the decreases in revenues, as less revenue collected for permits result in less contract work expense for plan check and building permits. Overall, a+er transfers in and transfers out, the General Fund ended with a deficit of $3.7 million vs. budgeted deficit of $4.7 million, this deficit is a result of one-,me transfers out to several repair and renova,on funds in the amount of $4.9 million.

Excluding this one-time transfer, the net operating surplus was $1.2 million.

Other major funds are the City's Enterprise Funds, water, wastewater and recycled water funds.

A+er transfers in and out the water enterprise funds had an increase in net posi,on of $2.4 million, the wastewater enterprise funds had an increase in net posi,on of $3.6 million and the recycled water enterprise had an increase of $2.7 million. Detailed informa,on on all the City's funds can be found in a?achment 1 - City of American Canyon dra+ 2024 ACFR. Staff an,cipates a final ACFR to be published on the City's website on December 20, 2024. 192

COUNCIL PRIORITY PROGRAMS AND PROJECTS
Organizational Effectiveness: "Deliver exemplary government services."

FISCAL IMPACT
The cost of the audit was consistent with the approved contract amount and the recommended ac,on will have no impact on the City's Fiscal Year 2024-25 Budget. A full discussion of the City’s financial status starts on Page 4 of the Fiscal Year 2023-24 ACFR.

Implied in all City Council Goals, Objec,ves, and Work Programs is the fundamental principle that the City will follow the City Council’s adopted Fiscal Policy and will exercise the utmost financial discipline and accountability. In accordance with the City’s adopted Fiscal Policy and pursuant to Sec,on 37208 of the Government Code, the City Manager is responsible for preparing an audited Annual Comprehensive Financial Report each year.

ENVIRONMENTAL REVIEW
Not applicable.

ATTACHMENTS:

1. City of American Canyon Draft Annual Comprehensive Financial Report FY 2023-24

2. City of American Canyon Management Letter FY 2023-24

3. City of American Canyon Governance Letter FY 2023-24

4. City of American Canyon Appropriations Limit Report FY 2023-24

5. American Canyon Fire Protection District Appropriations Limit Report FY2023-24 193
For Fiscal Year Ended June 30, 2024
American Canyon, CA
www.americancanyon.gov
City of American Canyon and
American Canyon Fire Protection District
Annual Comprehensive
Financial Report
DRAFT
194
195

American Canyon, California
Napa County
City of
American
Canyon

CITY OF AMERICAN CANYON
AND

AMERICAN CANYON FIRE PROTECTION DISTRICT

ANNUAL COMPREHENSIVE FINANCIAL REPORT
for the fiscal year ended June 30, 2024
Prepared by the Finance Department
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CITY OF AMERICAN CANYON and

AMERICAN CANYON FIRE PROTECTION DISTRICT
Annual Comprehensive Financial Report
June 30, 2024
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CITY OF AMERICAN CANYON
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
i
TABLE OF CONTENTS ..................................................................................................................... i

INTRODUCTORY SECTION
Letter of Transmittal ......................................................................................................................... iv Certificate of Achievement for Excellence in Financial Reporting – Government Finance Officers Association .................................................................................. xii List of Principal Officials ................................................................................................................ xiii Organizational Chart ....................................................................................................................... xiv

FINANCIAL SECTION
Independent Auditor’s Report ............................................................................................................ 1 Management’s Discussion and Analysis ........................................................................................... 4 Basic Financial Statements
Government-Wide Financial Statements:

Statement of Net Position ......................................................................................................... 17 Statement of Activities ............................................................................................................. 18 Fund Financial Statements:

Governmental Funds:

Balance Sheet ........................................................................................................................ 20 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ................................................................................................... 22 Statement of Revenues, Expenditures, and Changes in Fund Balances .............................................................................................................................. 23 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the
Statement of Activities ........................................................................................................ 25 Proprietary Funds:

Statement of Net Position ..................................................................................................... 26 Statement of Revenues, Expenses and Changes in Fund Net Position ............................................................................................................................... 27 Statement of Cash Flows ...................................................................................................... 28 Fiduciary Funds:

Statement of Fiduciary Net Position ..................................................................................... 29 Statement of Changes in Fiduciary Net Position .................................................................. 30 Notes to Basic Financial Statements ............................................................................................ 31

REQUIRED SUPPLEMENTARY INFORMATION
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual:

General Fund .............................................................................................................................. 73 Fire District Operations Special Revenue Fund ......................................................................... 74 CDBG, CalHome and HOME Loan Development Special Revenue Fund ......................................................................................................................................... 75 State and Federal Grants – City Special Revenue Fund ............................................................. 76 200

CITY OF AMERICAN CANYON
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
ii
REQUIRED SUPPLEMENTARY INFORMATION (Continued)
Schedule of the Proportionate Share of the Net Pension Liability and Schedule of Contributions – City Miscellaneous Plan (Unaudited) ............................................ 77 Schedule of the Proportionate Share of the Net Pension Liability and Schedule of Contributions – Fire Safety Plan (Unaudited) .......................................................... 78 Schedule of the Proportionate Share of the Net Pension Liability and Schedule of Contributions – Fire Miscellaneous Plan (Unaudited) ............................................. 79 Schedule of Changes in the Net OPEB Liability and Related Ratios – City Plan (Unaudited) ................................................................................................................... 80 Schedule of Changes in the Net OPEB Liability and Related Ratios – Fire Plan (Unaudited) ................................................................................................................... 81 Schedule of Contributions to the OPEB Plan – City Plan (Unaudited) ........................................... 82 Schedule of Contributions to the OPEB Plan – Fire Plan (Unaudited) ........................................... 83

SUPPLEMENTAL INFORMATION
Budgetary Comparisons, Major Capital Projects and Debt Service Funds
Schedules of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual:

City Capital Projects Fund .................................................................................................... 84 Affordable Housing Capital Projects Fund .......................................................................... 85 Nonmajor Governmental Funds
Combining Balance Sheet ............................................................................................................ 86 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances ........................................................................................................................... 92 Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual ................................................................................................................. 98 Internal Service Funds
Combining Statement of Net Position – Internal Service Funds ............................................... 124 Combining Statement of Revenues, Expenses and Changes in Fund Net Position – Internal Service Funds .................................................................................... 125 Statement of Cash Flows – Internal Service Funds.................................................................... 126 Fiduciary Funds
Combining Statement of Fiduciary Net Position – Custodial Funds ......................................... 127 Combining Statement of Changes in Fiduciary Net Position – Custodial Funds ...................................................................................................................... 128

STATISTICAL SECTION
Statistical Section Table of Contents ............................................................................................. 129 Financial Trends Information
Schedule of Net Position by Component – Last Ten Fiscal Years ............................................ 130 Schedule of Changes in Net Position – Last Ten Fiscal Years .................................................. 131 Schedule of Fund Balances, Governmental Funds – Last Ten Fiscal Years ....................................................................................................................................... 133 201

CITY OF AMERICAN CANYON
Annual Comprehensive Financial Report
For the Year Ended June 30, 2024
iii
STATISTICAL SECTION (Continued)
Schedule of Changes in Fund Balances, Governmental Funds – Last Ten Fiscal Years ..................................................................................................................... 134 Revenue Capacity Information
Own Source Tax Revenue by Source – Last Ten Fiscal Years .................................................. 135 Assessed Value of Taxable Property – Last Ten Fiscal Years ................................................... 136 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ....................................... 137 2023/24 Top Ten Property Taxpayers ........................................................................................ 138 2014/15 Top Ten Property Taxpayers ........................................................................................ 139 Property Tax Levies and Collections – Last Ten Fiscal Years .................................................. 140 Debt Capacity Information
Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ................................................... 141 Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years ...................................... 142 Computation of Direct and Overlapping Debt ........................................................................... 143 Computation of Legal Debt Margin – Last Ten Fiscal Years .................................................... 144 Pledged Revenue Coverage – Last Ten Fiscal Years ................................................................. 145 Demographic and Economic Information
Demographic and Economic Statistics – Last Ten Fiscal Years ................................................ 146 Principal Employers – (Ten Largest) – Last Fiscal Years ......................................................... 147 Operating Information
Full-Time Equivalent City Government Employees by
Function/Program – Last Ten Fiscal Years ............................................................................ 148 Operating Indicators by Function/Program – Last Ten Fiscal Years ......................................... 149 Capital Asset Statistics by Function/Program – Last Ten Fiscal Years ....................................................................................................................................... 150 202
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December XX, 2024
To the Honorable Mayor, Members of the City Council and Citizens of the City of American Canyon We hereby submit the Annual Comprehensive Financial Report of the City of American Canyon for the fiscal year ended June 30, 2024. The fiscal year covers financial transactions from July 1, 2023 to June 30, 2024 on a modified or full accrual basis, depending on the fund type. The City follows a policy of preparing a complete set of financial statements in conformity with accounting principles generally accepted in the United States of America after the end of each fiscal year. An independent licensed certified public accounting firm audits these financial statements.

City management assumes full responsibility for the completeness and reliability of all of the information presented in this report. The City has established a comprehensive internal control framework that is designed both to protect the City's assets from loss, theft, or misuse and provides sufficiently reliable information that the City of American Canyon's financial statements are in conformity with U.S. generally accepted accounting principles. The cost of internal controls should not out-weigh their benefits and the internal controls are designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. City management asserts that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.

Richardson and Co. LLP, a licensed certified public accounting firm, has audited the City of American Canyon's financial statements. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of American Canyon, for the fiscal year ended June 30, 2024, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting 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. Richardson and Co. LLP has concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion ("clean" opinion) that the City of American Canyon's financial statements for the fiscal year ended June 30, 2024 are fairly presented in conformity with U.S. generally accepted accounting principles. The independent auditor's report is presented as the first component of the financial section of this report.

Annual Comprehensive Financial Report (ACFR)
This ACFR contains financial information and data using the financial reporting format established for governments by the Governmental Accounting Standards Board (GASB). The GASB sets accounting and financial reporting standards for governments in the United States of America. The financial reporting standards require 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 the MD&A and should be read in conjunction with it.

Immediately following the report of the independent auditors, you will find the City of American Canyon's MD&A.
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Profile of the City and its Operations
Incorporated on January 1, 1992, the City of American Canyon is the second largest city in Napa County. The City's population as of January 1, 2024, was estimated to be 21,758 by the California State Department of Finance. American Canyon is located at the Southern end of the Napa Valley wine growing region near the San Francisco Bay. It is bounded by the Napa River and a 500-acre wetland preserve to the west, the foothills of the Sulphur Springs Mountain Range to the east, the City of Vallejo to the south, the Napa Airport to the north.

The City operates under a council-manager form of government and is a general law city. Policy making and legislative authority are vested in the City Council. There are four elected Council Members and one elected Mayor. The Vice Mayor is selected annually by the Council. The non-partisan Mayor and City Council members serve staggered four-year terms. The Council's responsibilities include passing ordinances, adopting the City budget, appointing committees, and hiring the City Manager, Fire Chief and City Attorney. The City Manager implements the policies and ordinances of the City Council, appoints department heads, oversees and maintains the daily operations of the City.

The City provides a full range of municipal services including police and fire protection services through the American Canyon Fire Protection District; construction and maintenance of City streets, storm drains, bridges and similar infrastructure type assets; park maintenance and community recreation activities; short and longrange community planning; operation of water, wastewater, and recycled water utilities; and more. The City operates its water, wastewater, and recycled water systems in a fashion similar to private businesses, which is termed business-type activities in the financial statements.

The City's annual budget serves as the foundation for the City of American Canyon's financial planning and control system. Every year, each City department submits requests for appropriations to the City Manager. The City Manager uses these requests as a starting point for developing a proposed budget. The City Manager then presents the proposed budget to the City Council's Finance Committee followed by a presentation to the City Council. The Council holds public hearings on the proposed budget and then ultimately adopts a formal budget.

The budget is adopted by fund, function, and department. During the fiscal year the City Manager and Council periodically review the City's actual financial activity in relationship to the original budget, and as necessary, amends the original budget to reflect changing needs.

Factors affecting Financial Condition
The information presented in the financial statements is best understood when it is considered in context with the City's particular economic climate and with the City's plans for the future.

Napa Valley is considered by many to be North America's legendary wine, food, and wellness capital. The valley's vineyards are planted on gently rolling hills and are very picturesque. Their bucolic charm attracts large numbers of tourists. It is estimated that each year 5 million tourists visit more than 300 wineries scattered throughout the valley. The lodging, restaurants, wineries, and shopping located throughout the valley make tourism a major contributor to the local economy. The City of American Canyon, at the south end of Napa Valley, benefits from some tourism; however, these economic benefits are enjoyed much more by those cities up valley. In 2010 the City joined the Napa Valley Tourism Improvement District (NVTID) to increase tourism in American Canyon. The NVTID provides valley-wide as well as local tourist activity marketing and promotion.

In addition to the tourism related economic benefits of proximity to the Napa Valley, American Canyon benefits tremendously as a wine processing hub. Because of our strategic location at the southern end of Napa County and with easy access to state and interstate highways, American Canyon's industrial district is home to millions of square feet of wine processing, bottling, storage, and distribution space. Demand for space in this area is very high, with very little vacancy and new development currently under review. 205
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Property tax revenues continue to rise above the traditional Prop 13 increases due to the development of new housing and commercial properties throughout the City. Two new residential subdivisions are underway with new homes selling each month. Currently scheduled for completion in Spring 2025 is a fourth hotel in the city, two additional hotels are scheduled to be constructed in the next few years, further contributing to TOT revenues. The outlook currently remains stable in American Canyon due to the factors mentioned above, however greater economic variables like higher mortgage rates and inflationary pressures can impact sales tax and property tax revenues.

The passing of the American Rescue Plan Act (ARPA) of 2021 provided $350 billion in additional funding to state and local governments. The City received $4.9 million in ARPA funds and utilized the funds to improve infrastructure and parks. Street, pedestrian and bike safety improvements were completed in 2023, a new skate park was completed in Spring 2024. Several major paving and utility improvement projects are scheduled to commence in 2025 utilizing ARPA funding.

The City and employee bargaining units completed Memorandum of Understanding’s (MOU’s) in 2022 for five years terms after a one-year extension to the previous MOUs. The new MOUs will have a continued impact on salaries and benefits in the coming years, however it allows the City to remain competitive in the job market as unemployment remains at historical lows at the local and state levels.

Approximately 43% of general fund revenue received is from property taxes and is critical in supporting the cost of essential services provided by the City. For FY 2023-24 the City budgeted a 13% increase in property taxes, with actuals for the year increasing 12.2%. These increases represent not only the allowable 2% CPI proposition 13 limit but increases to the overall assessed valuation due to new development and sales of existing homes.

Several residential developments are still underway as well as some commercial and industrial properties.

American Canyon home values have had a median increase in value of 2.2% through July 2024 on top of the 2023 increase of 3.16%, with the median home value now at $701,250. With developable land selling and construction continuing throughout the City, further increases in assessed valuation and property tax revenues are expected in the next couple of years. New construction will also mean an increase in plan review and building permit revenue. City finance staff continue to monitor elevated interest rates which could result in downward pressures to selling prices and reduced transactions as buyers get priced out. The home mortgage market will continue to see prolonged high interest rates as long as inflation remains high, with the Federal Reserve signaling their preferred inflation target rate remains at 2% and will proceed with caution.

The City's Transient Occupancy Tax (TOT) rate is 12%. TOT revenues for FY 2023-24 decreased 9% from last year to $1.42 million, attributed to a decrease in leisure travel and discretionary spending as higher inflation rates stressed household budgets. For FY 2024-25, we have projected minimal growth in existing properties but with the addition of the fourth hotel, FY 2024-25 revenues are budgeted at $2.0 million, although based on current trends this will be reduced with the FY2024-25 Midyear Budget. Longer term, we expect that American Canyon will continue to benefit from tourism in the Napa Valley and anticipate an increase in leisure spending if inflation continues to cool. We also expect additional hotel rooms currently under construction in American Canyon now and in the next three years will bring additional TOT revenue.

Sales tax revenues came in 25% lower in FY 2023-24 compared to last year at $4.3 million. This was due in large part to a favorable audit determination from the State, allocating revenues to the City instead of the County pools in FY2022-23, the total amount of that one-time payment was $1.3 million. We expect further decreases in sales tax revenues in FY2024-25 due to a major taxpayer noticing that they will vacate a warehouse in February 2025, to an expected amount of $3.9 million.

Staff will continue to closely monitor, and review updated economic forecasts for any new developments that may positively or negatively affect the City's budget.
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Capital Improvement Program
The City of American Canyon's capital improvement program is a long-range program for major municipal construction projects. Key projects currently in progress include:
 Knightsbridge Way Reconstruction and Water Main Improvements – The City is undertaking a project to replace the 8" water main on Knightsbridge Way between Danrose Drive and Elliott Drive, including all the cul-de-sac streets: Regent Court, Park Lane, Lansford Court, Arden Court, and Linwood Lane.

To maximize efficiency, once the underground work is complete, this project will also include the installation of ADA ramps, asphalt grind and inlay/overlay and cold-in-place recycling on Knightsbridge Way, and asphalt grind and inlay on the cul-de-sac streets. This project was awarded for construction in November 2024. Construction is anticipated to begin early spring 2025 and anticipated completion by summer 2025.
 Green Island Road Reconstruction – The Green Island Road Reconstruction & Widening Project will bring much-needed infrastructure improvements to the Green Island Industrial District. The upgrades will significantly benefit the businesses within the district, which are a vital component of the City’s economy. Established in 2019, the Green Island Road Community Facilities District will provide a significant portion of the funding for the project. In 2023, construction began on the undergrounding of existing overhead utilities. The construction contract was awarded to St. Francis Electric and work was completed in fall 2024. The utility companies are anticipated to complete conversion and removal of all overhead utilities and poles by early 2025. The final phases of the project—road reconstruction and Class I multi-use trail construction—will be advertised for bids by late December 2024, with estimated project completion in 2025.
 Pavement Rehabilitation Projects – Road Repair and Accountability Act (also known as SB1) and Measure T, (the half cent Napa Valley County Sales Tax for Road Repairs) funds will be used to repair/rehabilitate various streets in American Canyon on an annual basis. The streets selected are based on our pavement management program, considering public safety, underground utility needs, and available funding.
 Rancho Del Mar Paving and Utility Improvements – The Rancho Del Mar Subdivision is the oldest subdivision in American Canyon. In 2022, City Council prioritized federal American Rescue Plan Act (ARPA) funding to rehabilitate water and sewer utilities, provide for different pavement treatments including micro milling, dig out repairs, crack sealing, asphalt rubber cape seal, and full depth replacement of asphalt along Rio Del Mar, upgrade curb ramps to ADA compliance, and new signage and striping. Streets included in this work are Rio Del Mar from Highway 29 to Carolyn Drive, all of Los Altos Place east of Carolyn Drive, Cassayre Drive, Flamingo Court, Del Rio Court, Alta Loma Drive, Joan Drive from Carolyn Drive to Los Altos Place, and Carolyn Drive from Rio Del Mar to Los Altos Place. Design began in 2023 and was completed in fall 2024. Construction is anticipated to begin in spring 2025 and completed by summer 2025.

New Development
Key development projects include:
 Broadway District Specific Plan – The Broadway District is the heart of American Canyon. The Broadway District Specific Plan (BDSP) is transforming Broadway into a livable, mixed-use, small-town neighborhood with quality development. The Broadway District Specific Plan was updated in 2021.

Development projects in the BDSP include the following:
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o Napa Cove - A 66-unit affordable apartment project was completed in November 2024. o Chicken Guy Restaurant - A quick serve restaurant with a drive-thru service will begin a “soft opening” in December 2024 and a Grand Opening in January 2025. o Home2Suites Hotel - A new 102-room Home2Suites hotel is under construction. o Sun Square - A mixed use residential/commercial project of 20 apartments located on Napa Junction Road is anticipated to begin construction in 2025 o Hampton Inn Hotel - A new 112-room Hampton Inn hotel construction is anticipated to begin in 2025.
o Crawford/Broadway Townhomes - A 100-unit apartment townhome project is under review.  Watson Ranch – The updated 300-acre Watson Ranch Specific Plan (WRSP) was approved in 2023 and includes a new hotel, 1,253 residential units, parks, and other amenities. Development projects in the WRSP include the following:
o Watson Ranch lot 8 – 25 single family homes were approved in September 2024. o Watson Ranch lot 7 – 136 single family homes were approved in October 2024. o Artisan at Watson Ranch - 98 single-family homes are available for sale today. o Harvest at Watson Ranch - 219-unit single family homes are available for sale today. o Lemos Pointe - A 186-unit affordable rental community was completed in June 2024. o The Hotel at the Napa Valley Ruins & Gardens - A 200-room resort hotel and 30 townhomes and flats were approved in January 2023.
o Napa Valley Ruins and Gardens (NVRG) Quarry Lake and Fig Tree Amphitheaters – Two outdoor amphitheaters were approved in May 2023.
o Promontory at Watson Ranch - 216 single family homes with Accessory Dwelling Unit (ADU) options was approved in August 2023.
 Napa Logistics Park - The Napa Logistics Park was built out with completion of a 200,000 SF Amazon Distribution Center in September 2021 (Building 3). Building 4, a 700,000 SF warehouse was completed in March 2021. A Pacific Gas and Electric (PG&E) 100,000 SF Regional Maintenance facility was completed in April 2024.
 Commerce Court - A 330,000 SF wine warehouse at 1005 Commerce Court on 15.24 acres was completed October 2020. A 217,000 SF wine warehouse at 1075 Commerce Court on 10.35 acres was completed October 2024. A 220,000 square foot wine warehouse at 1055 Commerce Court on 10.17 acres was approved November 2024.
 Giovannoni Logistics Center – A 2.4 million SF high cube wine warehouse business park on 208-acres, north of Green Island Road was approved in March 2023. Phase 1 grading is anticipated to begin in early 2025.
 Canyon Estates – A 35-single family large lot subdivision of custom homes is under construction. Custom home lot sales are ongoing. A revised entitlement by Richmond American Homes for 33 lots is under review.
 Oat Hill Residential – A 291-unit, 20-acre multifamily development on the east side of Oat Hill is under construction.
 Green Island Solar Farm - A solar farm with associated RV storage proposed on Highway 29, north of Green Island Road is under construction.
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 Ecological Center- An exciting project to transform the Wetlands Edge Corporation Yard into an Ecological Education Center through a partnership between the American Canyon Community Parks Foundation and the City of American Canyon was approved in December 2023.

Paoli/Watson Lane Annexation
The City is preparing an annexation application on 85 acres at the City’s northeast boundary. The annexation area would facilitate construction of Newell Road from its terminus in Watson Ranch to Highway 29. The Watson Lane residential area would remain in its current development pattern. Vacant land in the northern half of the annexation area could be considered for urban uses following annexation. An Environmental Impact Report that evaluates the project was certified, the General Plan was amended, and Pre-Zoning was approved in February 2024.

General Plan Update
The City is preparing a comprehensive technical General Plan Update (GPU) for the first time since 1994. The General Plan is American Canyon’s long-term blueprint for development of the City and land outside its boundaries that bears relation to its planning. The GPU will ensure all components of the General Plan are internally consistent and current with State Law. An Environmental Impact Report that evaluates the GPU will was released for public review and will conclude in December 2024. Public hearings for the General Plan are anticipated to begin in early 2025.

The Housing Element component of the General Plan was approved in January 2023. The State Department of Housing and Community Development (HCD) certified the Housing Element in May 2023.

Water Supply
The critical droughts from 2020-2022 brought to the forefront the City's need to continue to seek out permanent, reliable water sources to serve its residents and businesses. The City receives nearly all of its water from the Department of Water Resources' (DWR) State Water Project (SWP). Generally, this "raw water" is treated at the City's Water Treatment Plant (WTP) and then distributed to residents and businesses in the City's Water Service Area (which is larger than the City limits proper). The City also maintains connections with the Cities of Napa and Vallejo, who are able to provide treated water supplies if necessary. The City's Urban Water Management Plan demonstrates that the City has sufficient water to meet projected needs in the next 20 years. However, the City could benefit from a greater variety of water sources, better water quality, and less expensive water sources. As such, the City is pursuing several important options, including participation in new, regional surface water projects and potable re-use of recycled water from our Water Reclamation Facility. In recent years, the City has invested heavily in maximizing both the water quality and quantity of recycled water produced at the Water Reclamation Facility. The City has been successful in reducing demand for potable water by as much as 21-acre feet per year through conversion of potable water, uses for irrigation to recycled water and permanent changes to landscape and irrigation techniques.

In 2017, the City joined as a member of the Sites Reservoir Project. The Sites Project is a new proposed “offstream” water storage reservoir that would hold approximately 1.8 million-acre feet. In fiscal year 2024-25, the City will continue to participate on the project team that is pursuing funding and ultimately, construction of this new water supply project. The City’s share of the Sites Reservoir Project is 4,000-acre feet per year.

In April 2024, the City Council authorized new water, sewer and recycled water rates beginning January 2025. Rates will increase in each of the subsequent five years, with the last increase implemented in January 2029. Prior to the adoption of the rate study, there was no established recycled water rates and charges. The rate increases are required to meet operational requirements, construct improvements to existing aging infrastructure, and to establish funding necessary to pay for additional water purchases. 209
x
Cash Resources
The cash and investments held by the City are sufficient to move forward into the new fiscal year, conduct operations, and embark upon the planned capital asset improvement programs. Please see Note C – Cash and Investments beginning on page 37 of the CAFR.

Risk Management
The City limits its exposure to losses from unfavorable events, employee injuries, and from the risk of damages to City property by participating with other governments in an insurance pool wherein the risk of substantial monetary loss is transferred from the City to the insurance pool. Further information about this arrangement is included in the notes to the financial statements.

Long-Term Debt Administration
In accordance with the City's fiscal policy, the issuance of long-term debt is limited to capital improvements or projects that cannot be financed from current revenues or resources. The City may issue general obligation bonds, revenue bonds, certificates of participation or anticipation notes. The payback period of the debt is limited to the estimated useful life of the capital project or improvement. All debt service payments were made as required during the fiscal year, and the City complied with all required reserves and debt service covenants.

Postemployment Benefits
The City directly participates in the Public Employees Retirement System (PERS) of the State of California for all full-time employees. The City plans to fund each year's required contribution for its regular and public safety plans based on rates calculated by PERS after analyzing the city's workforce. With respect to retiree health care costs, the City's practice has been to pay the same premium for retired employees' health care as it does for active employees. The City continues to fund its annual determined contribution (ADC) each year, ensuring the long-term sustainability of this benefit. The City and Fire District have entered into irrevocable trusts with PERS to fund retiree health benefits. Additional information about the City's pension and other post-employment benefits plans are included in notes J and K to the financial statements and the required supplementary information section of this report. In 2017, the City negotiated with employee bargaining units a reduction in post-employment medical insurance benefits for future employees as they retire, which resulted in a decrease in long-term liability.

Awards
The City was awarded a Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association (GFOA) for its comprehensive annual financial report for the fiscal year ended June 30, 2023. The Certificate of Achievement is a prestigious national award, recognizing conformance with the highest standards for preparation of state and local government financial report. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. In our opinion, the current comprehensive annual financial report continues to meet the Certificate of Achievement Program's requirements, and it will be submitted to the GFOA to determine its eligibility for recognition.

210
xi
Acknowledgements
The preparation of this report would not have been possible without the capable and dedicated services of the Finance Department. Thanks to all City departments for their assistance in providing the data necessary to prepare this report. The Mayor and City Council also warrant special recognition for their continued support, leadership and high expectations for professionalism in overseeing the City of American Canyon's financial affairs.

Respectfully Submitted,

Jason B. Holley Juan Gomez
City Manager Finance Director/Treasurer
211
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of American Canyon
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
212
xi

CITY OF AMERICAN CANYON

PRINCIPAL OFFICIALS
YEAR ENDED JUNE 30, 2024

CITY COUNCIL
Mayor ……………………………………………………………………………………………………………….. Leon Garcia Vice Mayor……………………………………………………………………………………….………………… David Oro Council Member ………………………..……………………………………………………………………… Mark Joseph Council Member ………………………………………………….……………………………………………. Pierre Washington Council Member …………….……..………………………………………………………………………….. Mariam Aboudamous

ADMINISTRATIVE PERSONNEL
City Manager ………………….………………………………………….…………………………………….. Jason Holley Assistant City Manager …………………………………………………………………………………….. Maria Ojeda City Clerk ………………………………………………………………………………………………………….. Taresa Geilfuss Police Chief ……………………………………….…………………………………………………….……….. Rick Greenberg Fire Chief …………………………………………….……………………………………………..…….………. Geoff Belyea City Attorney ………………………………….………………………………………………………….……… William Ross Finance Director……………………………………………………………………….………………….….… Juan Gomez Public Works Director…………………………………………………………..…………………….….….. Erica Ahmann-Smithies Community Services Director ………………………………………….………………………….…….. Brent Cooper Parks and Recreation Director………………………………………………….………………….….…. Alexandra Ikeda 213

POLICE CHIEF

CITY MANAGER CITY ATTORNEY

CITY CLERK
HUMAN

RESOURCES

FINANCE

ASSISTANT CITY

MANAGER

CITY COUNCIL

COMMUNITY

DEVELOPMENT

PUBLIC WORKS

AND UTILITIES

PARKS AND

RECREATION

FIRE PROTECTION

DISTRICT
xiv
214
550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
1 INDEPENDENT AUDITOR’S REPORT
To the City Council
City of American Canyon, California
Opinions
We have audited the accompanying 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, California (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City of American Canyon, California’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 respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of American Canyon, California, as of June 30, 2024, and the respective changes in financial position and, where applicable, cash flows 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.

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 fraud or error.

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. 215
To the City Council
City of American Canyon, California
2 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 management’s discussion and analysis, budgetary comparison schedules for the general fund and major special revenues funds, schedules of the proportionate share of the net pension liability, schedules of contributions to the pension plan, schedules of changes in the net OPEB liability and related ratios and schedules of employer contributions to the OPEB plan 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 216
To the City Council
City of American Canyon, California
3 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 and individual nonmajor fund financial statements and budgetary comparison schedules for non-major special revenue funds, capital projects funds and debt service funds 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 our opinion, the combining and individual nonmajor fund financial statements 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 our report dated December 9, 2024, 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 solely 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 effectiveness of the City’s internal control over financial reporting or on compliance.

That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

December 9, 2024
217

MANAGEMENT'S DISCUSSION AND ANALYSIS
4 This section of the City of American Canyon's annual financial report presents our discussion and analysis of the City's financial performance during the Fiscal Year that ended on June 30, 2024. Please read it in conjunction with the City's audited financial statements, which follow this section.

FINANCIAL HIGHLIGHTS
 The City's total net position increased $21.6 million over the course of this year’s operations after conducting all City operations and programs. The Citywide Statement of Activities reports a $10.8 million increase in net position for Governmental Activities using full accrual accounting and an increase of $10.8 million in Business-type Activities. The assets and deferred outflows of the City exceeded its liabilities and deferred inflows by $399.0 million at the end of Fiscal Year 2023-24. The Citywide Statement of Net Position reports that $319.5 million is related to Governmental Activities and $79.5 million is related to Business-type Activities. Of that amount, $22.8 million (the unrestricted net position) may be used to meet the City's ongoing obligations and operating expenses for the next Fiscal Year.
 Governmental Funds reported combined fund balances of $50.3 million on June 30, 2024, an increase of $2.6 million compared to the prior year. Of these fund balances, $35.8 million is restricted, $9.8 million is committed, $3.7 million is assigned, and $1.0 million is unassigned.  Overall, city-wide revenues from all governmental and business-type activities were $79.7million, an increase of about $22.6 million compared to the prior year. This amount includes $10.3 million from capital grants and contributions for Governmental Activities and $10.2 million from Business-type Activities.
 The City's total expense for all programs in Fiscal Year 2023-24 was $58.0 million, an increase of $3.8 million compared to the prior year.
 The General Fund ended Fiscal Year 2023-24 with a fund balance of $11.6 million, a decrease of $3.7 million compared to the prior year of which $2.1 million was unassigned. The decrease is attributed to $4.9 million in transfers of general fund balance to repair and renovation special revenue funds to begin building funds for large renovation or infrastructure needs. The Fire District Operations Fund ended Fiscal Year 2023-24 with a $5.6 million fund balance, a decrease of $0.2 million compared to the prior year. The CDBG, Cal Home and HOME Loan Development Special Revenue Fund ended Fiscal Year 2023-24 with a fund balance of ($0.1) million an increase of $0.1 million from last year. The State and Federal Grants - City Special Revenue Fund ended Fiscal Year 2023-24 with a fund balance of ($0.3) million, a decrease of $0.4 million compared to the prior year. The Affordable Housing Capital Projects Fund ended Fiscal Year 2023-24 with a fund balance of $0.7 million, an increase of $0.4 million compared to the prior year. Other Governmental Funds reported a cumulative fund balance of $31.8 million available for special purposes, primarily infrastructure and capital asset additions.
 The City ended Fiscal Year 2023-24 with $26.9 million of available net position in its enterprise funds consisting of restricted and unrestricted net position. This is an increase of $4.2 million from the prior Fiscal Year. Internal Service Funds ended Fiscal Year 2023-24 with a cumulative unrestricted fund balance of $0.9 million an increase of $0.3 million compared to the prior year.

OVERVIEW OF THE FINANCIAL STATEMENTS
This annual report consists of four parts – a management’s discussion and analysis (this section), the basic financial statements, required supplementary information, and an optional section that presents combining statements for non-major governmental funds and proprietary funds. The basic financial statements include two kinds of statements that present different views of the City:
218

MANAGEMENT'S DISCUSSION AND ANALYSIS
5  The first two statements are government-wide financial statements that provide both long-term and short-term information about the City’s overall financial status.  The remaining statements are fund financial statements that focus on individual parts of the City government, reporting the City's operations in more detail than the government-wide statements. - The governmental funds statements tell how general government services such as public safety, community development, parks and recreation, public works and streets were financed in the short term as well as what remains for future spending.
- Proprietary fund statements offer short and long-term financial information about the activities the government operates like businesses, such as the City's water, wastewater and recycled water systems.

The financial statements also include notes that explain some of the information in the financial statements and provide more detailed data. The statements are followed by a section of required supplementary information that further explains and supports the information in the financial statements. In addition to these required elements, we have included a section with combining statements that provide details about our non-major funds, each of which are added together and presented in single columns in the basic financial statements.

Figure A-1 summarizes the major features of the City's financial statements, including the portion of the City government they cover and the types of information they contain. The remainder of this overview section of management’s discussion and analysis explains the structure and contents of each of the statements.

Figure A-1
Major Features of City of American Canyon's Government-Wide and Fund Financial Statements

Fund Statements
Government-Wide
Statements Governmental Funds Proprietary Funds

Scope Entire City government The activities of the City that are not proprietary or fiduciary, such as police, fire, streets,
general government, and community services
Activities the City operates
similar to private businesses: the
water, wastewater, and recycled
water funds and internal service
funds

Required financial
statements
 Statement of net position  Balance sheet  Statement of net position  Statement of activities  Statement of revenues, expenditures, and changes in fund balances
 Statement of revenues,
expenses, and changes in
net position
 Statement of cash flows

Accounting basis
and measurement
focus
Accrual accounting and
economic resources focus
Modified accrual accounting and current financial
resources focus
Accrual accounting and
economic resources focus

Type of
asset/liability
information
All assets and liabilities, both
financial and capital, and shortterm and long-term
Only assets expected to be used up and liabilities
that come due during the year or soon thereafter;
no capital assets included
All assets and liabilities, both
financial and capital, and shortterm and long-term

Type of
inflow/outflow
information
All revenues and expenses
during the year, regardless of
when cash is received or paid
Revenues for which cash is received during or soon
after the end of the year; expenditures when goods
or services have been received and payment is due
during the year or soon thereafter
All revenues and expenses
during the year, regardless of
when cash is received or paid

219

MANAGEMENT'S DISCUSSION AND ANALYSIS
6 Government-wide Statements
The government-wide statements report information about the City as a whole using accounting methods similar to those used by private-sector companies. The statement of net position includes all of the City's assets and liabilities. All of the current year’s revenues and expenses are accounted for in the statement of activities regardless of when cash is received or paid.

The two government-wide statements report the City's net position and how it has changed. The difference between the City's assets and liabilities is one way to measure the City's financial health or position.
 Over time, an increase or decrease in the City's net position is an indicator of whether its financial health is improving or deteriorating, respectively.

The government-wide financial statements of the City are reported in two categories:
 Governmental activities – All of the City’s basic services are included here, such as general government, police, fire, community development, parks and recreation, and public works. Property taxes, sales taxes, transient occupancy taxes, special and other taxes, user charges and fees, and state, local and federal grants finance these activities.  Business-Type activities - The City charges fees to customers to help cover the costs of certain services. The City's water, wastewater, and recycled water enterprises are reported here.

Fund Financial Statements
The fund financial statements provide more detailed information about the City's most significant funds – not the City as a whole. Funds are accounting devices that the City uses to keep track of specific sources of funding and spending for particular purposes.  The City's major funds, including the General Fund; Fire District Operations; CDBG, CalHome and HOME Loan Development; State and Federal Grants – City; City Capital Projects; and Affordable Housing; are reported in separate columns, and all other governmental funds are aggregated in a single column.
 The City establishes other funds to control and manage money for particular purposes. Some funds are maintained to demonstrate that the City is properly using certain specific fees for their intended purpose (such as the City's impact fee funds).
 Other funds are maintained for similar purposes but also demonstrate the City's ability to repay its long-term debt obligations, such as bonds.

The City has three kinds of funds:

Governmental funds – The City's basic services are included in governmental funds, which focus on (1) how cash and other financial assets that can readily be converted to cash flow in and out, and (2) the balances left at year-end that are available for spending. Consequently, the governmental funds statements provide a detailed short-term view that helps one determine whether there are more or fewer financial resources that can be spent in the near future to finance the City's programs. Because this information does not encompass the additional long-term focus of the government-wide statements, we provide additional information at the bottom of the governmental funds' statement, or on the subsequent page, that explains the relationship (or differences) between them.

220

MANAGEMENT'S DISCUSSION AND ANALYSIS
7 Proprietary funds – There are two different types of proprietary funds. Enterprise funds are used to report the same functions reported as business-type activities in the government-wide financial statements: the City's Water, Wastewater, and Recycled Water Operations. Internal service funds are an accounting device used to accumulate and allocate costs internally. During the 2015 Fiscal Year, the City created internal service funds. Proprietary funds provide the same type of information as the government-wide statements, only in more detail. The proprietary fund statements provide separate information for the City's Water, Wastewater, and Recycled Water Operations, which are considered major funds of the City.

Fiduciary funds - These funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City of American Canyon’s own programs.

The accounting used for fiduciary funds is much like that used for proprietary funds.

FINANCIAL ANALYSIS OF THE CITY AS A WHOLE
Net Position. As summarized in Table A-1 below, the City's combined net position increased $19.5 million between Fiscal Years 2023 and 2024.

Table A-1
City of American Canyon's Net Position
(in millions of dollars)
Governmental
Activities
Business-Type
Activities Total
Total
Percentage
Change
2023 2024 2023 2024 2023 2024 2023-24
Current and other assets

65.2 69.1

26.3 29.9

91.5 99.0 8.2%
Capital assets

275.7

283.5

50.3 58.7

326.0

342.2 5.0%
Total assets

340.9

352.6

76.6 88.6

417.5

441.1 5.7% Deferred Outflow of
Resources

12.3 11.4

2.4 2.5

14.7 13.9 -5.4%

-
Long-term debt outstanding

34.6 34.7

9.4 9.7

44.0 44.4 0.9%
Other liabilities

7.6 7.5

0.6 1.3

8.2 8.8 7.3%
Total liabilities

42.2 42.2

10.0 11.0

52.2 53.2 1.9%
Deferred Inflows of Resources

2.3 2.3

0.3 0.5

2.6 2.8 7.7%
Net investment in capital assets

267.0

275.1

45.9 52.4

312.9

327.5 4.7%
Restricted

36.9 39.9

6.9 8.8

43.8 48.7 11.2%
Unrestricted

4.8 4.5

15.9 18.3

20.7 22.8 10.1%
Total net position

308.7

319.5

68.7 79.5

377.4

399.0 5.7%

221

MANAGEMENT'S DISCUSSION AND ANALYSIS
8 The net position of the City’s governmental and business-type activities increased 5.7% to $399.0 million. The increase was primarily due to accepted public improvements from developments in the amount of $6.9 million, increases in capital outlay for both the governmental and business-type funds and increases to fund balances. Approximately 82% of the City’s net position is invested in capital assets such as buildings, land, equipment and facilities. The remaining 18% of net position is represented by restricted and unrestricted net position. Notable receivables are $2.6 million in taxes and $2.3 million from utilities. Intergovernmental Receivables of $1.1 million grant funding for CIP, COPS funding, and other minor receivables. About 84% of the City's total liabilities are represented by long-term obligations including pension liabilities, lease revenue bonds, capital leases and loans from the State of California. A more detailed list of long-term liabilities is found in Note G – Long-Term Liabilities on pages 50-54.

Changes in net position. The City's major sources of revenue and functional expenses are presented in charts 1 and 2. As summarized in Table A-2 on page 10, revenues for Fiscal Year 2023-24 totaled $79.7 million, an increase of $22.6 million or 26.5% from the prior year. One primary source of discretionary revenue for the City’s General Fund is property tax revenue, which totaled $19.7 million or 25% of total revenues for the year and increased by 8.2% over Fiscal Year 2022-23 due to continued increases in home values and the addition of new properties to the tax roll as they become occupied.

Sales tax revenue decreased by $1.6 million or 20% to $6.3 million in Fiscal Year 2023-24, mainly attributed to a one-time payment of $1.3 million in Fiscal Year 2022-23 as a result of a favorable State audit that determined sales tax revenues should have been allocated to the City instead of the County pools. For the 2024-25 Fiscal Year we have budgeted sales tax revenues to decrease a result of the loss of a major taxpayer who will cease operations in February 2025. Approximately $27 million or 34% of all City revenues were generated from water, wastewater, and recycled water service fees and other revenue, including grants.

Charges for services,
25%
Grants and contributions,
31%
Property taxes, 25%
Sales taxes, 8%
Franchise Taxes, 1% Other, 9%
Chart 1
Sources of Revenues
222

MANAGEMENT'S DISCUSSION AND ANALYSIS
9 The total cost for all programs and services in Fiscal Year 2023-24 was $58.0 million which includes a wide range of services such as public safety, public works, community development, parks and recreation programs, storm drain, water and wastewater treatment plants and related distribution and collection systems. Major types of expenditures by function are shown in Chart 2. As summarized in Table A-2, for Fiscal Year 2023-24, expenses increased by $3.9 million or 7.2%. In this Fiscal Year, the General Government expenses increased by $3.0 million, a 7.6% increase from the prior year largely due to increases in public safety in the amount of $3.8 million, offset savings in other departments, mainly employee vacancies. Water, Wastewater and Recycled Water expenses were $0.9 million higher compared to prior year at $16.0 million. This increase is mainly the result of increased employee costs, equipment purchases and system repair and maintenance.

The City’s largest operating expense was public safety services and utility services. The City’s cost to provide police and fire protection services was $17.4 million or 28.9% of the City’s total operating expenses. Water and sewer service (including recycled water) expenses were collectively $16.02 million or 27.6% of total expenses. Public Works and Storm Drain departments accounted for 17.5% of expenses, Community Development 4.9%, and Parks and Recreation 6.1%. The remaining 15% was expended on general City administration and other programs.

When all operations were concluded, governmental activities created a $10.8 million increase in net position and business-type activities created a $10.8 million increase.

General & Other Prog
14%
Public Safety
30%
Storm Drain
1%
Public works
17%
Comm Dev
5%
Parks & Rec
6%
Water and Sewer
27%
Chart 2
Functional Expenses
223

MANAGEMENT'S DISCUSSION AND ANALYSIS
10 Table A-2
Changes in the City of American Canyon’s Net Position
(in millions of dollars)
Governmental
Activities Business Type Activities Total
Total
Percentage
Change

2023 2024 2023 2024 2023 2024 2023-24
Revenues
Program revenues
Charges for services

7.3 5.6

13.7 14.6

21.0 20.2 -3.8%
Grants and contributions - operating

2.0 4.1

0.3 0.4

2.4 4.5 87.5%
Grants and contributions - capital

0.9 10.3

0.6 10.2

1.5 20.5 1266.7%
General revenues
Property taxes

18.2 19.7

-

-

18.2 19.7 8.2%
Franchise taxes

1.0 1.1

-

-

1.0 1.1 10.0%
Sales taxes

7.9 6.3

-

-

7.9 6.3 -20.3%
Other

4.1 5.7

1.0 1.7

5.1 7.4 45.1%
Total revenues

41.4 52.8

15.6 26.9

57.1 79.7 39.6%
Expenses
General government

9.8 8.1

-

-

9.8 8.1 -17.3%
Public Safety

13.5 17.4

-

-

13.5 17.4 28.9%
Public works

8.4 9.7

-

-

8.4 9.7 15.5%
Community Development

3.7 2.8

-

-

3.7 2.8 -24.3%
Parks and Recreation

3.1 3.5

-

-

3.1 3.5 12.9%
Storm Drain

0.4 0.5

-

-

0.4 0.5 25.0%
Water

-

9.0 8.7

9.0 8.7 -3.3%
Wastewater

-

5.6 6.0

5.6 6.0 7.1%
Other

0.1 0.1

0.6 1.3

0.7 1.4 100.0%
Total expenses

39.0 42.1

15.2 16.0

54.2 58.1 7.2%
Excess (deficiency) before transfers

2.4 10.7

0.4 10.9

2.9 21.6 644.8%
Transfers

2.7 0.1

(2.7)

(0.1)

-

- 0.0%
Increase(decrease) in net position

5.1 10.8

(2.3)

10.8 2.9

21.6 644.8%
Net position, beginning

303.6

308.7

71.0 68.7

374.6

377.4 0.7%
Net position, ending

308.7

319.5

68.7 79.5

377.4

399.0 5.7%

224

MANAGEMENT'S DISCUSSION AND ANALYSIS
11 City Program Costs
Table A-3 presents the cost of each of the City's six largest programs: Public Safety, Public Works, Parks and Recreation, Water, Wastewater, and Community Development.

Table A-3
Cost of City of American Canyon's Programs
(in millions of dollars)
Total Cost of Services
Percentage
Change
2023 2024 2023-24

Public Safety 13.5 17.4 28.9%
Public Works (includes Storm drain) 8.8 10.1 14.8%
Community Development 3.7 2.8 -24.3%
Parks and Recreation 3.1 3.5 12.9%
Water 9.1 8.7 -4.4%
Wastewater 5.5 6.0 9.1%
Recycled Water 0.6 1.3 0.0%
All other 9.9 8.2 -17.2%
Total 54.2 58.0 7.0%
The cost of all programs this year was $58.0 million, an increase of $3.8 million, or 7.0% compared with the prior year. Public safety increased 28.9% or $3.9 million, with police services increasing $0.9 million associated with the addition of police personnel and general contract increase costs. Fire services increased $3.0 million, however last year included an insurance recovery that was previously paid and offset expenses by $2.0 million, excluding this one-time adjustment the increase in Fire expenses was $1.0 million. Public Works increased 14.8% or $1.3 million as a result of clearing out projects from the Construction in Progress account, projects have been completed, did not meet capitalization threshold or cancelled therefore have been expensed. Community Development decreased 24.3% or $0.9 million associated with a slowdown in permit issuance as an unusually wet winter in 2023 delayed projects.

Expenses this Fiscal Year also include professional services associated with the annexation process for land in the northeast part of the City.

Governmental Activities
As detailed on the Statement of Activities, the City’s governmental program expenses totaled $42.1 million during the year. Program revenues, including grants, totaled $20 million leaving the City to fund the balance of $22.1 million with general revenues. Program revenues increased by $9.8 million, while expenditures increased by $3.1 million over the prior year. The majority of increases in the Program Revenues was in capital grants and contributions from accepted public improvements in the amount of $5.1 million, as well as capital contributions in the amount of $2.4 million related to Green Island CFD drawdown.

225

MANAGEMENT'S DISCUSSION AND ANALYSIS
12 Business-Type Activities
At 2023-24 Fiscal Year-end, the net position for the City’s enterprise funds or business-type activities, the City’s Water, Wastewater, and Recycled Water funds, increased $10.8 million from the prior year, charges for services increased $0.9 million compared to the prior year. Business-type revenues increased $11.3 million overall compared to FY 2022-23. Water fund expenses decreased by $0.3 million or 3.3% compared to Fiscal Year 2022-23 and was primarily from employee vacancies.

Wastewater fund expenses increased $0.4 million to $6.0 million, primarily due to scheduled increases in wages based on bargaining unit agreements and increased in benefits. An Enterprise Rate Study was approved by City Council in early 2024 for the establishment of updated water, wastewater and recycled water rates, new rates will be effective January 2025.

FINANCIAL ANALYSIS OF THE CITY’S FUNDS
At the end of Fiscal Year 2023-24, the City’s governmental funds had a combined fund balance of $50.3 million, about $2.6 million more than the prior year. This can be attributed to public works activities for related to impact fees and capital improvement special revenue sources, which added $1.3 million of restricted fund balance in 2023-24. The Fire District Operations fund balance increased by $0.3 million or 2.0% as a result of Fiscal Year 2023-24 operations.

The City’s total Cash and Investment accounts increased by $3.8 million compared to the prior year, totaling $88.1 million at Fiscal Year-end. The City’s Restricted Cash and Investments totaled $9.4 million of that balance. Fiduciary Funds comprised another $5.8 million of that balance. The Water and Wastewater enterprise funds ended the year with $29.3 million in cash and investments available for future use, of which $8.8 million is restricted.

The City’s General Fund had a deficit of revenues over expenditures of $1.3 million before other financing sources. General Fund Property Taxes increased by $1.5 million, Sales Taxes decreased by $1.6 million, Other Taxes decreased $0.1 million. Charges for Services decreased by $0.7 million compared to the prior year. The City’s General Fund Expenditures increased by $1.2 million to $26.5 million mostly due to increase in contract police services with the Napa County Sheriff’s Office ($0.8 million); and increase in internal service fees like fleet and information technology ($0.7 million). These increases were however offset by savings in professional and contractual services in the amount of $0.6 million. The Transfers out to Other Funds increased by $5.0 million compared to the prior year due to a $4.9 million transfer to several repair and renovation funds for infrastructure needs related to parks, streets and buildings. After including inter-fund transfers, the General Fund ended the Fiscal Year with a deficit of $3.7 million. Operationally, excluding the one-time $4.9 million transfer out, the General Fund had a surplus of $1.2 million.

The City’s non-major governmental funds ended the Fiscal Year with a consolidated fund balance of $31.8 million. This entire fund balance amount is restricted with externally enforceable legal restrictions.

General Fund Budgetary Highlights
Over the course of the year, the City Council amended the City budget to fund new projects, avoid cost overruns, to account for unanticipated revenues. Additionally, adjustments were made as a result of the mid-year budget review. At year-end, including all adjustments, actual General Fund expenditures, were $2.3 million less than final budget amounts. Supplies and Service were the largest item at $1.3 million followed by Salary and Benefits savings at $0.8M.

226

MANAGEMENT'S DISCUSSION AND ANALYSIS
13 The General Fund’s fund balance decreased by $3.7 million from June 30, 2023 to June 30, 2024, again mainly attributed to a one-time $4.9 million transfer to fund the newly created Repair and Replacement Funds. The General Fund’s primary source of discretionary revenue is property taxes which totaled $14 million or 48.7% of total revenues for the year and increased by 12% over the prior year. This was under budget $0.1 million. Non-property taxes came in at budget and Charges for Services were $0.7 million less than the final budget.

CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
As of June 30, 2024, the City had invested $342.2 million (net of accumulated depreciation) in a broad range of capital assets, including land, vehicles, equipment, the water, wastewater, and recycled water systems, streets, and other capital assets (see Table A-4). This amount represents a net increase, after additions and deductions, of about $16 million or 4.9% compared to the prior fiscal year. Additional information can be found in the notes to the financial statements, Note F – Capital Assets pages 47-

50. Table A-4
City of American Canyon's Capital Assets
(net of depreciation, in millions of dollars)
Governmental
Activities
Business-type
Activities Total
Total
Percentage
Change
2023 2024 2023 2024 2023 2024 2023-24
Land

10.2 10.4

2.2 2.2

12.4 12.6 1.6%
Construction in progress

8.8 11.5

4.2 0.1

13.0 11.6 -10.8%
Intangible Assets

2.1 2.1
Right of Ways

165.2

165.2

-

-

165.2

165.2 0.0%
Buildings and Improvements

26.5 25.8

7.6 7.3

34.1 33.1 -2.9%
Machinery and Equipment

1.9 1.7

1.3 1.2

3.2 2.9 -9.4%
Water utility system

16.7 19.3

16.7 19.3 15.6%
Wastewater system

14.9 18.5

14.9 18.5 24.2%
Recycled water System

3.4 8.0

3.4 8.0 135.3%
Infrastructure system

62.0 67.2

62.0 67.2 8.4%
Leased Vehicles

1.1 1.5

1.1 1.5 36.4%
Subscription Technology

0.2 0.2

0.2 0.2 0.0%
Total 275.9 283.5 50.3 58.7 326.2 342.2 4.9%

227

MANAGEMENT'S DISCUSSION AND ANALYSIS
14 Long - Term Debt
At the end of Fiscal Year 2023-24, the City had about $12.1 million in long-term debt obligations outstanding. Of the $12.1 million, $4.1 million relates to the City’s business-type activities and the remaining $8 million is applicable to governmental type financing activities. The remaining other longterm debt of $29.6 million are estimated employee benefits payable by the City. The City’s componentunit, the City of American Canyon’s Fire Protection District, has a long-term debt obligation from green energy upgrades of $0.3 million and a fire engine financed purchase of $1.5. It also has a $0.1 million liability for uninsured workers compensation claims.

For governmental type activities, the major long-term debt year-end balances consist of a refinanced $4.2 million capital lease to purchase a commercial office building that was transformed into City Hall, and $0.5 million for green energy projects benefiting City Hall.

For business-type activities, major long-term debt year-end balances are comprised of green energy projects for the benefit of Water enterprises of $1.1 million and Wastewater enterprises of $2.7 million.

The City has no bonded debt outstanding for its business-type activities.

Additional information about the City's long-term obligations can be found in the notes to the financial statements, Note G – Long Term Liabilities, on pages 50-54.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS
Fiscal Year 2023-24 was a volatile year, government assistance payments to households and businesses ended as provisions of several federal programs expired. Inflation and interest rates remained elevated putting pressure on household budgets. Price increases in energy, food, and housing had significant impacts on household budgets leaving them with little for discretionary spending. On the flip side, unemployment remained low and wages across industries continued to rise, leading to resilient consumer spending in FY 2024. The Federal Reserve continued to raise interest rates in FY 2024 to battle high inflation, however, although inflation remains elevated by historical levels, it is subsiding in many areas. High interest rates make financing mortgages more expensive and could price potential buyers out of the market leading to a slowdown in home sales and refinancings.

California continues to struggle with a housing shortage and American Canyon is fortunate to have had several market-rate and affordable housing development projects completed to alleviate some of those shortages. Subsequent to the end of FY 2024, the Federal Reserve has made two 0.25% cuts to the federal funds target rate, however they have cautioned that further action will be on meeting by meeting basis.

The unemployment rate in California remains relatively low at 5.4%. As of October 2024, the Employment Development Department reports a 4.1% unemployment rate in Napa County. Retail, restaurants and the hotel industry have seen some of strongest employment gains as these sectors were the hardest hit during the pandemic, significant increases have also been seen in the construction and health care sectors. Trade, transportation, and Utilities showed an increase for the eight consecutive month with majority gains occurring in retail trade and transportation, warehousing and utilities as companies prepare for the holiday season.

American Canyon’s sales tax receipts from April 2024 through June 2024 were 6.5% below the same period in 2023. Excluding reporting aberrations, actual sales were down 7.9%. Results reflected the impact of inflation and less spending on taxable discretionary goods. Declines in construction activity reflect less demand for materials locally, business-industry group saw minor declines in sales tax receipts. Casual dining restaurants, fuel & service stations and county pool categories continued to report increases year over year. Net of aberrations, taxable sales for all of Napa County decreased

1.0% over the comparable time period; the Bay Area decreased 1.7% and State was down 0.6%. 228

MANAGEMENT'S DISCUSSION AND ANALYSIS
15 Approximately 43% of general fund revenue received is from property taxes. The annual CPI granted was 2.00% which was the same as last year. Looking ahead the year over year increase in citywide assessed valuation for FY 2024-25 is $4.5 billion, $196.8 million or 4.62% more than the FY2023-24.

This growth was on the strength of residential uses which were offset by vacant use declines as newly developed properties transition from vacant land to other permanent uses. New construction throughout the City continues for single and multi-family homes as demand for these types of properties remains strong. Many single family and multifamily residential projects are currently underway which will add to the overall assessed valuation in future years as homes are sold. Demand is also strong for industrial warehousing and commercial space. A recent large warehouse was completed October 2024, a regional maintenance facility was completed May 2024 and a forth hotel is nearing completion in spring 2025. These projects as well as those in the pipeline will continue to increase assessed valuation and revenues.

Detached Single Family Residence – City of American Canyon Year
D-SFR
Sales
Median
Price
%
Change
2017 188 $498,500 10.78%
2018 175 $525,000 5.32%
2019 186 $515,000 -1.90%
2020 165 $570,000 10.68%
2021 186 $635,000 11.40%
2022 131 $665,000 4.72%
2023 81 $686,000 3.16%
2024 72 $701,250 2.22%

*through July 31, 2024
With the first 7 months of sales data processed for 2024, SFRs are selling for more than in the previous calendar year. The median price of all SFRs in 2024 is $701,025 which is $63,025 higher than the peak price experienced in 2006 at $638,000. Demand for housing in Napa County continues to be high, the City of American Canyon continues to add inventory and remains the most affordable city in the county for home prices.
2023-24 Taxable Property Values:

Combined Values Total
Total Values $4,348,669,848
Total Exemptions $87,767,910
Net Total Values $4,260,901,938
The City anticipates continued increases in assessed valuation due to growing interest in industrial and residential development. Key development projects include the Broadway District Specific Plan, the Giovannoni Logistics Center, Canyon Estates, Oat Hill Residential multi-family residences, and continued development of Napa Logistics Park and Watson Ranch (the long-planned mixed-use commercial/retail town center). The City has also completed a General Plan Update, American Canyon’s blueprint for development of the City and any land outside its boundaries that bears relation to its planning.

229

MANAGEMENT'S DISCUSSION AND ANALYSIS
16 CONTACTING THE CITY'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the City's finances and to demonstrate the City's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the Finance Director, City of American Canyon, 4381 Broadway Street, Suite 201, American Canyon, California 94503.
230

BASIC FINANCIAL STATEMENTS
231

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232

CITY OF AMERICAN CANYON
Statement of Net Position
June 30, 2024
Governmental
Activities
Business-type
Activities Total
ASSETS
Cash and investments 52,393,390 $ 20,546,243 $ 72,939,633 $ Restricted cash and investments 558,196 8,795,004 9,353,200 Taxes receivable 2,606,139 2,606,139
Accounts receivable, net 1, 2,328,309 296,686 3,624,995 Internal balances 2,007,776 (2,007,776)
Interest receivable 310,753 192,395 503,148
Due from other governments 1,113,378 1,113,378
Prepaid expenses and other assets 415,115 8,730 423,845 Loans receivable, net 8,346,812 8,346,812
Capital assets:

Non-depreciable 4,445,754 187,104,339 191,550,093
Depreciable, net of accumulated depreciation 54,254,334 96,429,925 150,684,259 Total capital assets 58,700,088 283,534,264 342,234,352 TOTAL ASSETS 88,562,993 352,582,509 441,145,502

DEFERRED OUTFLOWS OF RESOURCES
Pension plan 7,388,427 1,367,213 8,755,640
OPEB plans 3,997,622 1,119,146 5,116,768
TOTAL DEFERRED OUTFLOWS OF RESOURCES 11,386,049 2,486,359 13,872,408

LIABILITIES
Accounts payable 2, 1,017,897 653,076 3,670,973
Accrued expenses 491,775 66,435 558,210
Unearned revenue 3,990,109 3,990,109
Accrued interest payable 32,941 32,941
Deposits 339,313 211,765 551,078
Long-term liabilities:

Due within one year
Bonds, leases and contracts 1, 326,855 158,856 1,485,711 Compensated absences 222,284 774,909 997,193
Workers compensation claims and judgments 99,728 99,728 Due in more than one year
Bonds, leases and contracts 6, 3,789,134 917,572 10,706,706 Compensated absences 90,814 90,814
Net pension liability 3,349,910 17,878,422 21,228,332
Net OPEB liability 1,993,839 7,744,737 9,738,576
TOTAL LIABILITIES 10,978,119 42,172,252 53,150,371

DEFERRED INFLOWS OF RESOURCES
Pension plan 834,102 164,595 998,697
OPEB plans 1,492,988 350,965 1,843,953
TOTAL DEFERRED INFLOWS OF RESOURCES 2,327,090 515,560 2,842,650

NET POSITION
Net investment in capital assets 275,110,263 52,433,523 327,543,786 Restricted for:

Public safety 1,820,522 1,820,522
Public works 20,490,357 20,490,357
Storm drain projects 5,592,918 5,592,918
Community development, planning and building 9,946,708 9,946,708 Parks 1,918,748 1,918,748
Capacity expansion 8,795,004 8,795,004
Other activities 113,065 113,065
Unrestricted 4,476,635 18,327,146 22,803,781
TOTAL NET POSITION $ 79,555,673 319,469,216 $ 399,024,889 $ The accompanying notes are an integral part of these financial statements. 17 233
Functions/Programs Expenses
Charges for
Services
Operating
Grants and
Contributions
Capital Grants
and
Contributions
Primary government
Governmental Activities
General government 8,058,523 $ 720,679 $ 159,679 $
Public safety 17,368,952 1,271,009 234,585 132,498 $
Public works 9,652,314 992,526 3,396,109 7,993,396
Community development 2,828,837 1,554,955 353,849 411,473 Parks and recreation 3,522,811 1,036,418
Storm drain 489,304 3,929 1,806,980
Interest on long-term debt 105,961
TOTAL GOVERNMENTAL ACTIVITIES 42,026,702 5,575,587 4,148,151 10,344,347 Business-type activities
Water 8,727,826 9,440,558 355,766 3,656,333
Wastewater 6,025,937 5,002,640 5,161,715
Recycled Water 1,264,147 202,659 1,383,400
Total business-type activities 16,017,910 14,645,857 355,766 10,201,448 TOTAL PRIMARY GOVERNMENT 58,044,612 $ 20,221,444 $ 4,503,917 $ 20,545,795 $ General revenues:

Taxes:

Property taxes, levied for general purposes
Franchise taxes
Sales taxes
Other taxes
Unrestricted investment earnings
Other
Transfers, net
Total general revenues and transfers
Change in net position
Net position, beginning of year
Net position, end of year
The accompanying notes are an integral part of these financial statements.

Program Revenue

CITY OF AMERICAN CANYON
Statement of Activities
For the Year Ended June 30, 2024
18 234
Governmental
Activities
Business-type
Activities Total
$ (7,178,165) (7,178,165) $
(15,730,860) (15,730,860)
2,729,717 2,729,717
(508,560) (508,560)
(2,486,393) (2,486,393)
1,321,605 1,321,605
(105,961) (105,961)
(21,958,617) (21,958,617)
$ 4,724,831 4,724,831
4,138,418 4,138,418
321,912 321,912
9,185,161 9,185,161
9,185,161 (21,958,617) (12,773,456)
19,725,949 19,725,949
1,092,410 1,092,410
6,256,935 6,256,935
2,335,051 2,335,051
1,558,968 2,664,280 4,223,248
200,664 583,354 784,018
(94,790) 94,790
1,664,842 32,752,769 34,417,611
10,850,003 10,794,152 21,644,155
68,705,670 308,675,064 377,380,734
$ 79,555,673 319,469,216 $ 399,024,889 $
Net (Expense) Revenue and Changes in Net Position
Primary Government
19 235
General Fund
Fire District
Operations
Special
Revenue
CDBG,
CalHome and
HOME Loan
Development
Special
Revenue
State and
Federal
Grants - City
Special
Revenue
ASSETS
Cash and investments 8,365,839 $ 5,283,766 $ 97,897 $ 3,473,522 $ Restricted cash and investments 247,169
Taxes receivable 1,620,378 87,218
Accounts receivable, net 1,081,668 30,217
Interest receivable 74,483 45,078 644
Due from other governments 51,146 9,856 953,784
Due from other funds 2,829,684 187,271
Prepaid expenditures and deposits 29,258
Loans receivable, net 2,924,014
TOTAL ASSETS 14,052,456 $ 5,880,719 $ 3,032,411 $ 4,427,306 $

LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:

Accounts payable 1,343,104 $ 174,889 $ 204,277 $ 102,312 $ Accrued expenses 223,453 153,259 28,436
Unearned revenue 373,299 3,616,810
Deposits 339,313
Due to other funds 20,232 306,271
TOTAL LIABILITIES 2,279,169 328,148 252,945 4,025,393

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 211,296 2,924,014 732,486

TOTAL DEFERRED INFLOWS
OF RESOURCES 211,296 2,924,014 732,486

FUND BALANCES
Nonspendable:

Prepaid expenditures and deposits 29,258
Restricted for:

Public safety 445,319
Public works
Storm drain projects
Community development, planning and building 937,082
Parks
Other activities 113,065
Committed 8,399,184 1,482,723
Assigned 3,624,529
Unassigned 2,083,402 (144,548) (330,573)
TOTAL FUND BALANCES (DEFICITS) 11,561,991 5,552,571 (144,548) (330,573)

TOTAL LIABILITIES, DEFERRED
INFLOWS AND FUND BALANCES 14,052,456 $ 5,880,719 $ 3,032,411 $ 4,427,306 $ The accompanying notes are an integral part of these financial statements.

Major Funds

CITY OF AMERICAN CANYON
Balance Sheet
Governmental Funds
June 30, 2024
20 236
City Capital
Projects
Affordable
Housing
Capital
Projects
Nonmajor
Governmental
Funds
Total
Governmental
Funds
$ 659,007 1,282,011 $ 31,652,083 $ 50,814,125 $
311,027 558,196
898,543 2,606,139
180,101 1,291,986
178,759 4,331 303,295
98,592 1,113,378
3,016,955
29,258
94,527 5,328,271 8,346,812
$ 5,991,609 1,282,011 $ 33,413,632 $ 68,080,144 $
595,007 $ 2,419,589 $
$ 77,140 482,288
3,990,109
339,313
468,241 794,744
77,140 1,063,248 8,026,043
$ 549,818 5,328,271 9,745,885
549,818 5,328,271 9,745,885
29,258
1,725,859 1,280,540
1,204,871 18,825,154 20,030,025
5,588,989 5,588,989
663,338 144,024 1,744,444
1,918,748 1,918,748
113,065
14,578,445 4,696,538
3,624,529
954,854 (653,427)
663,338 1,204,871 31,800,566 50,308,216
$ 5,991,609 1,282,011 $ 33,413,632 $ 68,080,144 $
Major Funds
21 237

CITY OF AMERICAN CANYON
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position June 30, 2024
Total fund balance, governmental funds $ 50,308,216
Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets used in governmental activities are not current financial resources and, therefore, are not reported in the fund financial statements, but are reported in the governmental activities of the Statement of Net Position. 283,534,264
Revenues and loans receivable, which are deferred in the governmental funds because they are not available currently, are recognized as revenue in the Statement of Activities. 9,745,885 Internal service funds are used by management to charge the costs of activities to individual funds. The assets and liabilities of internal service funds are included in governmental activities in the Statement of Net Position. This amount excludes long-term assets and liabilities reported in other line items. 1,160,871 Long-term assets and liabilities are not due and payable in the current period and are not included in the fund financial statements, but are included in the governmental activities of the Statement of Net Position.

Prepaid rent and deposits 359,000
Accrued interest payable (32,941)
Bonds, leases and contracts (8,076,428)
Compensated absences (865,723)
Uninsured claims (99,728)
Net pension liability (17,878,422)
Net OPEB liability (7,744,737)
Employee pension differences to be recognized in the future as pension expense are reported as deferred outflows and inflows of resources on the Statement of Net Position. 6,554,325 Employee OPEB differences to be recognized in the future as OPEB expense are reported as deferred outflows and inflows of resources on the Statement of Net Position. 2,504,634 NET POSITION OF GOVERNMENTAL ACTIVITIES IN THE STATEMENT OF NET POSITION $ 319,469,216 The accompanying notes are an integral part of these financial statements. 22 238

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239
General Fund
Fire District
Operations
Special
Revenue
CDBG,
CalHome and
HOME Loan
Development
Special
Revenue
State and
Federal
Grants - City
Special
Revenue

REVENUES
Property taxes 13,960,241 $ 6,035,967 $
Sales taxes 4,320,251
Other taxes 2,852,728 798,069
Special assessments
Fines and forfeitures 54,240
Licenses and permits 756,506
Intergovernmental 109,661 132,498 256,710 $ 2,824,871 $ Charges for services 1,404,627 357,809
Use of money and property 1,356,973 243,944 3,989 45,551 Other 411,591 172,220 62,451
TOTAL REVENUES 25,226,818 7,740,507 323,150 2,870,422

EXPENDITURES
Current:

General government 7,674,573
Public safety 9,207,359 7,770,437
Public works 2,719,637 327
Community development 2,897,716 583,601
Parks and recreation 3,505,722
Storm drain 350,109
Debt Service:

Principal 238,000
Interest and other charges 43,084
Capital outlay 155,874 266,092
TOTAL EXPENDITURES 26,510,990 8,317,613 583,601 327

EXCESS (DEFICIENCY) OF REVENUES OVER
EXPENDITURES (577,106) (1,284,172) (260,451) 2,870,095

OTHER FINANCING SOURCES (USES)
Transfers in 3,445,126 400,000
Transfers out (5,899,454) (20,700) (3,282,625)

TOTAL OTHER FINANCING
SOURCES AND USES 379,300 (2,454,328) (3,282,625)
NET CHANGE IN FUND BALANCES (3,738,500) (197,806) (260,451) (412,530) Fund balances (deficits), beginning of year 15,300,491 5,750,377 115,903 81,957 FUND BALANCES (DEFICITS), END OF YEAR 11,561,991 $ 5,552,571 $ (144,548) $ (330,573) $ The accompanying notes are an integral part of these financial statements.

Major Funds

CITY OF AMERICAN CANYON
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2024
23 240
City Capital
Projects
Affordable
Housing
Capital
Projects
Nonmajor
Governmental
Funds
Total
Governmental
Funds
19,996,208 $
1,932,281 $ 6,252,532
3,650,797
705,681 705,681
54,240
756,506
3,860,011 7,183,751
412,129 $ 1,328,579 3,503,144
$ 21,405 20,198 1,185,482 2,877,542
37,247 683,509
433,534 20,198 9,049,281 45,663,910
60,497 7,735,070
16,977,796
1,866,144 670,159 5,256,267
20,000 3,501,317
25,723 3,531,445
350,109
416,771 654,771
109,516 152,600
4,112,358 4,534,324
20,000 5,978,502 1,282,666 42,693,699
413,534 (5,958,304) 7,766,615 2,970,211
5,909,591 7,466,928 17,221,645
(60,270) (36,802) (8,299,777) (17,599,628)
(60,270) 5,872,789 (832,849) (377,983)
353,264 (85,515) 6,933,766 2,592,228
310,074 1,290,386 24,866,800 47,715,988
$ 663,338 1,204,871 $ 31,800,566 $ 50,308,216 $
Major Funds
24 241

CITY OF AMERICAN CANYON
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities
For the Year Ended June 30, 2024
Net change in fund balances - total governmental funds: $ 2,592,228 Amounts reported for Governmental Activities in the Statement of Activities are different because:

Governmental funds report outlays for capital assets as expenditures because such outlays use current financial resources. In contrast, the Statement of Activities reports only a portion of the outlay as expense. The outlay is allocated over the assets' estimated useful lives as depreciation expense for the period.

Capital outlay 4,534,324
Donated assets 6,918,547
Depreciation expense (4,280,934)
Disposals (31,685)
Transfers from other funds 472,773
Governmental funds do not present revenues that are not available to pay current obligations. In contrast, such revenues are reported in the Statement of Activities when earned. 940,594 Governmental funds report debt proceeds as current financial resources. In contrast, the Statement of Activities treats such issuance of debt as a liability. Governmental funds report repayment of bond principal as an expenditure. In contrast, the Statement of Activities treats such repayments as a reduction in long-term liabilities. This is the amount by which proceeds exceeded repayments, net of amortization of deferred amount on refunding. 654,771
Internal service funds are used by management to charge the costs of activities to individual funds. The net revenue of certain internal service funds is reported with governmental activities. 249,733 Some expenses reported in the statement of activities do not require the use of current financial resources and these are not reported as expenditures in governmental funds:

Change in prepaid rent (6,000)
Change in deferred outflows of resources-pension plan (311,661) Change in deferred outflows of resources-OPEB plans (685,191) Change in accrued interest payable 3,624
Change in compensated absences (139,468)
Change in uninsured claims 13,910
Change in net pension liability (1,359,680)
Change in net OPEB liability 1,234,131
Change in deferred inflows of resources-pension plan 510,772 Change in deferred inflows of resources-OPEB plans (516,636) CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES $ 10,794,152 The accompanying notes are an integral part of these financial statements. 25 242

CITY OF AMERICAN CANYON
Statement of Net Position
Proprietary Funds
June 30, 2024
Governmental
ActivitiesWater Wastewater
Recycled
Water Total
Internal
Service Funds
ASSETS
Current assets:

Cash and investments 13,747,621 $ 6,797,631 $ 991 $ 20,546,243 $ 1,579,265 $ Accounts receivable, net 1,630,059 669,217 29,033 2,328,309 4,700 Interest receivable 139,991 52,404 192,395 7,458
Prepaid expenses 4,078 4,545 107 8,730 26,857
Total current assets 15,521,749 7,523,797 30,131 23,075,677 1,618,280 Non-current assets:

Restricted cash and investments 7,810,914 984,090 8,795,004 Advances to other funds 1,138,178 5,390,966 6,529,144
Capital assets:

Non-depreciable 2,797,518 1,636,802 11,434 4,445,754
Depreciable, net of accumulated depreciation 21,131,997 24,499,350 8,622,987 54,254,334 2,072,332 Total non-current assets 32,878,607 32,511,208 8,634,421 74,024,236 2,072,332 TOTAL ASSETS 48,400,356 40,035,005 8,664,552 97,099,913 3,690,612

DEFERRED OUTFLOW OF RESOURCES
Pension plan 534,426 713,427 119,360 177,484 1,367,213
OPEB plan 539,983 565,272 13,891 113,980 1,119,146
Total deferred outflows of resources 1,278,699 1,074,409 133,251 291,464 2,486,359

LIABILITIES
Current Liabilities:

Accounts payable 239,146 763,051 15,700 1,017,897 234,038 Accrued expenses 27,865 31,004 7,566 66,435 8,936
Accrued interest payable 9,202
Due to other funds 750,785 1,022,613 448,813 2,222,211
Deposits 167,580 44,185 211,765
Compensated absences, current portion 84,271 109,283 28,730 222,284 27,249 Bonds, notes and loans payable, current portion 177,478 149,377 326,855 480,838 Total current liabilities 1,598,697 1,967,941 500,809 4,067,447 760,263 Non-current liabilities:

Advances from other funds 6,529,144 6,529,144
Bonds, notes and loans payable 2,494,569 1,294,565 3,789,134 1,180,667 Net pension liability 1,748,020 1,309,438 292,452 3,349,910 434,867 Net OPEB liability 1,007,073 962,018 24,748 1,993,839 203,065 Total non-current liabilities 3,566,021 5,249,662 6,846,344 15,662,027 1,818,599 TOTAL LIABILITIES 6,848,359 5,533,962 7,347,153 19,729,474 2,578,862

DEFERRED INFLOW OF RESOURCES
Pension plan 85,888 64,338 14,369 164,595 21,366
OPEB plan 169,339 177,270 4,356 350,965 35,744
Total deferred inflows of resources 233,677 263,158 18,725 57,110 515,560

NET POSITION
Net investment in capital assets 20,375,824 23,423,278 8,634,421 52,433,523 410,827 Restricted for:

Capacity expansion 7,810,914 984,090 8,795,004
Unrestricted 15,520,388 9,794,819 (7,202,496) 18,112,711 935,277 TOTAL NET POSITION 43,707,126 $ 34,202,187 $ 1,431,925 $ 79,341,238 1,346,104 $ 214,435
$ 79,555,673
The accompanying notes are an integral part of these financial statements.

TOTAL NET POSITION PER GOVERNMENT-WIDE FINANCIAL STATEMENTS The assets and liabilities of certain internal service funds are not included in the fund financial statement, but are included in the Business Activities of the Statement of Net Position Business Type ActivitiesEnterprise Funds
26 243

CITY OF AMERICAN CANYON
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the Year Ended June 30, 2024
Governmental
ActivitiesWater Wastewater
Recycled
Water Total
Internal
Service Funds

OPERATING REVENUES
Charges for services 9,441,916 $ 5,002,640 $ 202,659 $ 14,647,215 $ 3,762,106 $ Other 282,507 69,277 351,784
TOTAL OPERATING REVENUES 9,724,423 5,071,917 202,659 14,998,999 3,762,106

OPERATING EXPENSES
Employee services 2,096,006 2,092,118 609,345 4,797,469 612,012 Maintenance and operations 4,243,776 2,138,646 156,802 6,539,224 2,261,582 Depreciation 1,730,824 1,733,509 289,051 3,753,384 690,557 TOTAL OPERATING EXPENSES 8,070,606 5,964,273 1,055,198 15,090,077 3,564,151 OPERATING INCOME (LOSS) 1,653,817 (892,356) (852,539) (91,078) 197,955

NON-OPERATING REVENUES (EXPENSES)
Interest and investment revenue 1,014,345 539,368 5,255 1,558,968 40,148 Other revenue 173,112 17,599 190,711 60,439
Interest expense (69,710) (101,325) (211,757) (382,792) (82,352) Loss on disposal of capital assets (595,164) (23,120) (618,284) (35,528)

TOTAL NON-OPERATING
REVENUE (EXPENSES) 535,160 432,522 (206,502) 761,180 (17,293)

INCOME (LOSS) BEFORE
CONTRIBUTIONS AND TRANSFERS 2,188,977 (459,834) (1,059,041) 670,102 180,662

CONTRIBUTIONS AND TRANSFERS
Capital contributions 3,656,333 5,161,715 1,383,400 10,201,448 Transfers in 26,043 2,617,322 2,643,365
Transfers out (1,376,445) (1,168,400) (193,310) (2,738,155) (14,480) CHANGE IN NET POSITION 4,468,865 3,559,524 2,748,371 10,776,760 166,182 Net position (deficit), beginning of year 39,238,261 30,642,663 (1,316,446) 68,564,478 1,179,922 TOTAL NET POSITION, END OF YEAR 43,707,126 $ 34,202,187 $ 1,431,925 $ 79,341,238 1,346,104 $ Change in net position 10,776,760
73,243
$ 10,850,003
The accompanying notes are an integral part of these financial statements.

CHANGE IN NET POSITION OF BUSINESS TYPE ACTIVITIES
Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds
Business Type Activities
Enterprise Funds
27 244
Governmental
Activities
Water Wastewater
Recycled
Water Total
Internal
Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers 9,667,402 $ 5,063,239 $ 208,172 $ 14,938,813 $ Cash paid to suppliers (3,590,755) (1,935,066) (134,014) (5,659,835) (2,434,349) $ Cash paid to employees and related benefits (1,752,950) (1,946,318) (389,818) (4,089,086) (472,374) Cash (paid) received from interfund services provided (60,098) (115,100) (175,198) 3,762,106 Other receipts 173,112 173,112 67,259
CASH PROVIDED BY OPERATING ACTIVITIES 4,436,711 1,066,755 (315,660) 5,187,806 922,642

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Amounts received (paid) to other funds (494,284) 28,469 2,593,236 2,127,421

CASH (USED) PROVIDED BY NONCAPITAL AND
RELATED FINANCING ACTIVITIES (481,707) 46,068 2,593,236 2,157,597 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Capital assets purchased (1,815,635) (101,250) (2,562,171) (4,479,056) (68,640) Capital revenues received 1,276,053 676,991 1,953,044
Principal paid on long-term liabilities (142,619) (165,634) (308,253) (526,532) Interest paid on long-term liabilities (81,251) (101,325) (211,757) (394,333) (84,114)

CASH PROVIDED (USED) BY CAPITAL AND
RELATED FINANCING ACTIVITIES (763,452) 308,782 (2,773,928) (3,228,598) (679,286) CASH FLOWS FROM INVESTING ACTIVITIES:

Collection of interest and investment revenue 930,144 548,973 9,691 1,488,808 43,246 CHANGE IN CASH AND CASH EQUIVALENTS 4,121,696 1,970,578 (486,661) 5,605,613 286,602 Cash and cash equivalents, beginning of year 17,436,839 5,811,143 487,652 23,735,634 1,292,663 CASH AND CASH EQUIVALENTS, END OF YEAR 21,558,535 $ 7,781,721 $ 991 $ 29,341,247 $ 1,579,265 $

RECONCILIATION OF CASH AND CASH EQUIVALENTS
TO THE STATEMENT OF NET POSITION:

Cash and investments 13,747,621 $ 6,797,631 $ 991 $ 20,546,243 $ 1,579,265 $ Restricted cash and investments 7,810,914 984,090 8,795,004 CASH AND CASH EQUIVALENTS 21,558,535 $ 7,781,721 $ 991 $ 29,341,247 $ 1,579,265 $

RECONCILIATION OF OPERATING INCOME (LOSS)
TO CASH PROVIDED (USED) BY OPERATING ACTIVITIES:

Operating income (loss) 1,653,817 $ (892,356) $ (852,539) $ (91,078) $ 197,955 $ Adjustments to reconcile operating income (loss)
to cash provided (used) by operating activities:

Depreciation and amortization 1,730,824 1,733,509 289,051 3,753,384 690,557 Operating transfers in 59,439
Changes in operating assets and liabilities:

Accounts receivable, net (57,021) (8,678) 5,513 (60,186) 7,820 Prepaid expenses (178) (466) (4) (648) 19,859
Accounts payable and accrued expenses 550,729 48,724 23,029 622,482 (197,066) Deposits 4,329 4,329
Compensated absences (4,805) (3,942) 28,730 19,983 7,771 Changes in pension and OPEB liabilities and related deferred outflows and inflows of resources:

Deferred outflows of resources - pension plan 92,443 59,936 (115,122) 37,257 (38,133) Net pension liability (23,681) 103,362 283,440 363,121 138,519 Deferred inflows of resources - pension plan (35,756) (37,597) 13,692 (59,661) (885) Deferred outflows of resources - OPEB plans (272,703) 56,547 (6,423) (222,579) (15,322) Net OPEB liability 469,740 (138,198) 10,993 342,535 21,358 Deferred inflows of resources - OPEB plans 155,861 145,914 3,980 305,755 30,770 CASH PROVIDED BY OPERATING ACTIVITIES $ 1,066,755 4,436,711 $ (315,660) $ 5,187,806 $ 922,642 $ SUPPLEMENTAL DISCLOSURE OF NONCASH ACTIVITIES:

Change in capital asset purchases payable 1,249 $ 40,827 $ 42,076 $ Donated capital assets 2,380,280 4,484,724 1,383,400 $ 8,248,404 Transfer of capital assets to (from) other opinion units $ 14,479 New lease agreements 644,698
New subscription information technology agreements 151,668 The accompanying notes are an integral part of these financial statements.

CITY OF AMERICAN CANYON
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Enterprise Funds
28 245
Total
Custodial
Funds
ASSETS
Cash and investments $ 5,803,398
Restricted cash and investments 1,405,280
Taxes receivable 57,182
Interest receivable 38,242
TOTAL ASSETS 7,304,102

LIABILITIES
Accounts payable 45,989
Accrued interest payable 199,989
TOTAL LIABILITIES 245,978

NET POSITION
Restricted for individuals, organizations
and other governments 7,058,124
TOTAL NET POSITION 7,058,124 $
The accompanying notes are an integral part of these financial statements.

CITY OF AMERICAN CANYON
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2024
29 246
Total
Custodial
Funds

ADDITIONS
Other taxes $ 235,386
Special assessments 2,268,173
Interest and investment earnings 318,199
Other 750
TOTAL ADDITIONS 2,822,508

DEDUCTIONS
Maintenance and operations 2,736,596
Debt Service:

Principal 1,041,400
Interest and other charges 544,554
TOTAL DEDUCTIONS 4,322,550

NET DECREASE IN
FIDUCIARY NET POSITION (1,500,042)
Net position , beginning of year 8,558,166
NET POSITION, END OF YEAR 7,058,124 $
The accompanying notes are an integral part of these financial statements.

CITY OF AMERICAN CANYON
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
June 30, 2024
30 247

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248

NOTES TO THE BASIC FINANCIAL STATEMENTS
249
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250

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS
June 30, 2024
31 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of American Canyon (the City) was incorporated as a general law city in 1992. The City operates under the Council-Manager form of government and provides the following services: public safety (police and fire), highways and streets, water, wastewater, culture-recreation, public improvements, planning and zoning, transit and general administration.

The financial statements and accounting policies of the City conform with generally accepted accounting principles applicable to governments. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. Significant accounting policies are summarized below:

Reporting Entity
The financial statements of the City include the financial activities of the City and its component units.

The American Canyon Financing Authority and American Canyon Fire Protection District are legally separate entities for which the City is financially accountable and they are governed by the elected City Council. The Authority was formed to provide a method of financing public improvements, and the Fire District became part of the City when it was incorporated in 1992. The City has full accountability for the Authority’s fiscal affairs. Management of the City has operational responsibility for the Fire District. The financial activities of the Authority and the Fire District are blended with those of the City and are reported in the City’s governmental funds, and as capital assets and debt obligations of the City. Blended component units, although legally separate entities, are, in substance, part of the government’s operations and so data from these units are combined with data of the primary government. Separate component unit financial reports are not prepared.

The City is a member of joint powers authorities (JPA) in which the City has only a residual equity interest in the related entity. The City is not liable for the liabilities of the entities if they dissolve under the related JPA agreement. However, Senate Bill 1912, effective January 1, 2019, requires members of a JPA that participates in a public retirement system to agree on the apportionment of the JPA’s retirement liability to the members of the JPA if the JPA dissolves or otherwise terminates its contract with the public retirement system. The City is a member of the following JPAs: Napa Valley Transportation Authority (transit services), Napa Valley Transportation and Planning Agency (transportation planning), North Bay Water Reuse Authority (water conservation and recycling) and Napa County Stormwater Management Program (pollution prevention program), Napa County Stormwater Management Program (stormwater management) and Cooperative Joint Powers Dispatching Services Agreement (fire dispatching). The City is also a member of the insurance JPA’s discussed in Note L. The financial statements of the JPAs are available on the websites of the related entities, if applicable.

Basis of Presentation
The City’s Basic Financial Statements are prepared in conformity with accounting principles generally accepted in the United States of America. The Government Accounting Standards Board (GASB) is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
251

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
32 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Government-wide Statements: The Statement of Net Position and the Statement of Activities display information about the primary government (the City). These statements include the financial activities of the overall City government, except for fiduciary activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange transactions.

Business-type activities are financed in whole or in part by fees charged to external parties.

The Statement of Activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants and contributions that are restricted to meeting the operational needs of a particular program and (c) fees, grants and contributions that are restricted to financing the acquisition or construction of capital assets. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

Fund Financial Statements: The fund financial statements provide information about the City's funds.

Separate statements for each fund category—governmental and proprietary—are presented. The emphasis of fund financial statements is on major individual governmental and enterprise funds, each of which is displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities.

Major Funds
Major funds are defined as funds that have either assets, liabilities, revenues or expenditures/expenses equal to ten percent of their fund-type total and five percent of governmental and proprietary funds combined. The General Fund is always a major fund. The City may also report other funds it believes should be presented as major funds.

The City reported the following major governmental funds in the accompanying financial statements:

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.

Fire District Operations Special Revenue Fund – Accounts for revenues and the associated expenditures for fire services provided by the component unit fire protection district. The main sources of revenue are property taxes, assessments, and charges for services.

CDBG, CalHome and HOME Loan Development Special Revenue Fund – Accounts for housing rehabilitation made with Federal Community Development Grant monies. 252

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
33 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) State and Federal Grants – City Special Revenue Fund – Accounts for grant funds received for improvements to various bus stop, curb ramps, bicycle path/trail from Chaucer Lane to existing trail, State Water Resources Control Board for recycled water projects, Urban Open Space and Recreation Program under the Safe Neighborhood Parks, Clean Water, Clean Air, Coastal Protection Bond Act of 2000.

City Capital Projects Fund – Accounts for major capital projects funded by various City sources. Major projects include Green Island Road Reconstruction/Widening and Devlin Road Extension Segment H.

Affordable Housing Capital Projects Fund – Accounts for fees collected from developers in lieu of providing affordable housing services.

The City reported all of its enterprise funds as major funds in the accompanying financial statements:

Water Enterprise Fund – Accounts for the operations of the City’s water treatment and distribution system.

Wastewater Enterprise Fund – Accounts for the operation of the City’s wastewater treatment plant and collection facilities.

Recycled Water Enterprise Fund – Accounts for the operation of the City’s recycled water collection and distribution system.

The City also reports the following fund types:

Internal Service Funds – Account for building maintenance, fleet, information technology and legal services provided to other departments or agencies of the City on a cost-reimbursement basis.

Fiduciary Funds – These funds are used to account for assets held by the City in a fiduciary capacity for special assessment districts. They consist entirely of Custodial Funds. The financial activities of these funds are excluded from the City-wide financial statements but are presented in separate Fiduciary Fund financial statements.

Basis of Accounting
The government-wide, proprietary and fiduciary fund statements are reported using the full accrual basis of accounting. The government-wide, proprietary and fiduciary fund statements use the economic resources measurement focus. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have matured. Governmental capital asset acquisitions are reported as expenditures in governmental funds.

Proceeds of governmental long-term debt and acquisitions under capital leases are reported as other 253

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
34 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) financing sources. Those revenues susceptible to accrual at both the City-wide and fund level are property, sales and franchise taxes, current service charges, and interest revenue. Fines, licenses and permits are not susceptible to accrual because they are not measurable until received in cash.

Non-exchange transactions, in which the City gives or receives value without directly receiving or giving equal value in exchange, include taxes, grants, entitlements, and donations. On the accrual basis, revenue from taxes is recognized in the fiscal year for which the taxes are levied or assessed.

Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied.

Grant revenues are recognized in the fiscal year in which all eligibility requirements are met. Under the terms of grant agreements, the City may fund certain programs with a combination of costreimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted net position may be available to finance program expenditures. The City’s policy is to first apply restricted grant resources to such programs, followed by general revenues if necessary.

Certain indirect costs are included in program expenses reported for individual functions and activities.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are exchange or exchange-like transactions between functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise funds and internal service funds are charges to customers for sales and services. The City also recognizes as operating revenue the portion of tap fees intended to recover the cost of connecting new customers to the system. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

Property Tax Revenues
Napa County assesses properties and bills, collects, and distributes property taxes to the City. The County remits the entire amount levied and handles all delinquencies, retaining interest and penalties.

Secured and unsecured property taxes are levied on January 1.

Secured property tax is due in two installments, on November 1 and March 1, and becomes a lien on those dates. It becomes delinquent on December 10 and April 10, respectively. Unsecured property tax is due on July 1, and becomes delinquent on August 31.

The term "unsecured" refers to taxes on personal property other than real estate, land and buildings.

These taxes are secured by liens on the property being taxed. Property tax revenues are recognized by the City in the fiscal year they are assessed, provided they become available as defined above. 254

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
35 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Restricted Assets
Certain proceeds of long-term debt are classified as restricted assets on the balance sheet because their use is limited by applicable bond covenants. Restricted cash includes the “reserve” account used to report resources set aside to make up potential future deficiencies in the bond’s debt service.

Restricted cash also includes unspent proceeds of special assessment debt transferred to City capital projects funds. The restricted assets in the Proprietary Funds also include amounts collected that are restricted for capacity expansion.

Compensated Absences
Compensated absences are comprised of unpaid vacation and certain compensated time off, which are accrued as earned. A liability for compensated absences that are attributable to services already rendered and that are not contingent on a specific event that is outside the control of the government and its employees is accrued as employees earn the rights to the benefits. Compensated absences that relate to future services or that are contingent on a specific event that is outside the control of the government and its employees are accounted for in the period in which such services are rendered or such events take place. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. The City’s liability for compensated absences is recorded in the governmental activities, Internal Service, Water and Wastewater Funds as appropriate and are generally liquidated by these funds. The governmental activities compensated absences liability is liquidated by the General Fund and Fire District Operations Fund. The long-term portion of governmental activities compensated absences is liquidated primarily by the General Fund. The liability for compensated absences is determined annually.

Pension Plan
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to the pension plan, and pension expense, information about the fiduciary net position of the California Public Employee’s Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. The net pension liability is generally liquidated by the City’s General, Fire District Operations, Internal Service, Water and Wastewater Funds.

Other Postemployment Benefits (OPEB) Plans
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to the OPEB plans (Plans), and OPEB expense, information about the fiduciary net position of the Plans and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by the Plans. For this purpose, the Plans recognize benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value, except for money market investments and participating interest-earning investment contracts that have a maturity at the time of purchase of one year or less, which are reported at cost. The net OPEB liability is generally liquidated by the City’s General, Fire District Operations, Internal Service, Water and Wastewater Funds. 255

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
36 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) New Pronouncements
In June 2022, the GASB issued Statement No. 101, Compensated Absences. This statement requires that liabilities for compensated absences be recognized for leave that has not been used that is attributable to services already rendered, accumulates and is more likely than not to be used for time off or paid in cash or settled through noncash means and leave that has been used but not paid in cash or settled through noncash means. Leave that is more likely than not to be settled through conversion to defined benefit postemployment benefits should not be included in the liability for compensated absences. This Statement requires that a liability for certain types of compensated absences, including parental leave, military leave and jury duty leave, not be recognized until the leave commences. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities. With respect to financial statements prepared using the current financial resources measurement focus, this Statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources. Governments are allowed to disclose the net change in the liability if identified as such in the footnotes to the financial statements. The provisions of this Statement are effective for years beginning after December 15, 2023.

In December 2023, the GASB issued Statement No. 102, Certain Risk Disclosures. This Statement requires a government to assess whether a concentration or constraint makes a primary government, or reporting unit that reports a liability for revenue debt, vulnerable to the risk of a substantial impact and to assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to occur within 12 months of the date the financial statements are issued. If the criteria in the Statement have been met for a concentration or constraint, the government should disclose information in notes to financial statements in sufficient detail to enable users of financial statements understand the nature of the circumstances disclosed and the government’s vulnerability to the risk of a substantial impact. The provisions of this Statement are effective for years beginning after June 15, 2024.

In April 2024, the GASB issued Statement No. 103, Financial Reporting Model Improvements. This Statement improves key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability, including 1) certain topics and disclosures in Management’s Discussion and Analysis; 2) requiring the display of inflows and outflows of unusual and infrequent items to be reported separately as the last presented flow(s) of resources prior to the net change in resources flows in the government-wide, governmental fund, and proprietary fund statement of resources flows; 3) changing the definition of proprietary fund nonoperating revenues and expenses to include subsidies received and provided, contributions to permanent and term endowments, revenues and expenses related to financing, resources from the disposal of capital assets and inventory and investment income and expenses and defines operating revenues and expenses as revenue and expenses other than nonoperating revenue and expenses; 4) requires major component units to be presented separately in the reporting entity’s statement of net position and statement of activities if it does not reduce the readability of the statements; and 5) requires budgetary comparison schedules to be reported as Required Supplementary Information (RSI), requires the presentation of variances between original and final budget amounts and final budget and actual amounts in the RSI and requires the explanation of significant variances to be reported in notes to the RSI. The provisions of this Statement are effective for years beginning after June 15, 2025. 256

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
37 NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) In September 2024, the GASB issued Statement No. 104, Disclosure of Certain Capital Assets. This Statement requires lease assets recognized in accordance with GASB Statement No. 87, Leases, right-touse assets recognized in accordance with GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements, subscription assets recognized in accordance with GASB Statement. No 96, Subscription-Based Information Technology Arrangements, and other intangible assets to be disclosed separately in capital assets footnote disclosures. This Statement also requires additional disclosures for capital assets held for sale. A capital asset is a capital asset held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date. Governments should disclose the ending historical cost and accumulated depreciation by major class of asset and the carrying amount of debt for which the assets are pledged as collateral by major class of asset held for sale under this Statement. This provisions of this Statement are effective for fiscal years beginning after June 15, 2025.

The City is currently analyzing the impact of the required implementation of these new statements.

NOTE B – BUDGETS AND BUDGETARY ACCOUNTING
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for all government funds except the State and Federal Grants – Fire Special Revenue Fund and the Engie Fire Debt Service Fund. All annual appropriations lapse at fiscal year-end.

The appropriated budget is prepared by fund, department, division, object and line item. The City’s department managers may make transfers of appropriations within a division. Transfers of appropriations between divisions require the approval of the City Manager. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the fund level. All budget amounts presented in the accompanying financial statements have been adjusted for legally authorized revisions of the annual budgets during the year. Amounts represent the original budgeted amounts and all supplemental appropriations. The supplemental appropriations were immaterial.

The CDBG, CalHome and HOME Loan Development, Gas Tax and State Supplemental Law Enforcement Funds had expenditures and transfers out in excess of the final appropriation for the fiscal year ended June 30, 2024 by $418,720, $238,524 and $15,913, respectively. The excess amounts were mainly due to minor unexpected costs or projects approved by the City Council after the budget was adopted.

Budgets were not prepared for the Transportation Fund for Clean Air Special Revenue Fund and the Engie Fire Debt Service Fund for fiscal year 2024.

NOTE C – CASH AND INVESTMENTS
The City’s dependence on property tax receipts, which are received semi-annually, requires it to maintain significant cash reserves to finance operations during the remainder of the year. The City pools cash from all sources and all funds except cash and investments held by trustees so that it can be invested at the maximum yield consistent with safety and liquidity, while individual funds can make expenditures at any time.
257

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
38 NOTE C – CASH AND INVESTMENTS (Continued)
Policies
The City’s investments are carried at fair value, as required by generally accepted accounting principles. The City adjusts the carrying value of its investments to reflect their fair value at each fiscal year end, and it includes the effects of these adjustments in income for that fiscal year.

Classification
Cash and investments are classified in the financial statements as shown below, based on whether or not their use is restricted under the terms of City debt instruments or agency agreements.

Cash and investments as of June 30, 2024 consisted of the following:

Cash and investments 72 $ ,939,633
Restricted cash and investments 9,353,200
Total cash and investments of primary government 82,292,833 Cash and investments in Fiduciary Funds 5 ,803,398
Restricted cash and investments in Fiduciary Funds 1 ,405,280 Total cash and investments 89,501,511 $
Cash on hand 2 $ ,000
Deposits with financial institutions 6,652,994
Investments:

Held by City 81,466,575
Held by fiscal agents 1 ,379,942
Total investments 82 ,846,517
Total cash and investments 89,501,511 $
Cash and investments are used in preparing proprietary fund statements of cash flows because these assets are highly liquid and are expended to liquidate liabilities arising during the year.

Investments Authorized by the California Government Code and the City’s Investment Policy The City’s Investment Policy and the California Government Code allow the City to invest in the following, provided the credit ratings of the issuers are acceptable to the City; and approved percentages and maturities are not exceeded. The table below also identifies certain provisions of the California Government Code, or the City’s Investment Policy where the City’s Investment Policy is more restrictive.
258

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
39 NOTE C – CASH AND INVESTMENTS (Continued)
Authorized Investment Type
Maximum
Maturity
Minimum
Credit
Quality
Maximum
Percentage
of Portfolio
Maximum
Investment
Per Issuer
Local Agency Bonds 5 years A 30% 5%
U.S. Treasury Obligations 5 years None None None
State of California Obligations 5 years None None None
California Local Agency Obligations 5 years A 30% 5%
U.S. Agency Obligations 5 years None None 30%
Bankers' Acceptances 180 days A-1 40% 5%
Commercial Paper 270 days A-1/P-1/F-1 25% 10%CP/5%Port
Negotiable Certificate of Deposit 5 years A-1 30% 5%
Federally Insured Time Deposits 5 years None 20% (Collat) Max Insured Collateralized Time Deposits 5 years None 20% (Fed Ins) Per CA Law Certificate of Deposit Placement Service 5 years None 30% None Collateralized Bank Deposits 5 years None None None
Repurchase Agreements 1 year None None None
Medium-Term Notes 5 years A 30% 5%
Mutual Funds N/A AAA/Aaa 20% 10%
Money Market Funds N/A AAA/Aaa 20% 20%
ABS, Mortgage-Pass Through Securities 5 years AA 20% 5% Supranational Notes 5 years AA 30% 10%
County Pooled Investment Funds N/A None None None
Joint Powers Authority Pool N/A None None None
California Local Agency Investment Fund N/A None None None California Asset Management Program (CAMP) N/A None None None Investments Authorized by Debt Agreements
The City must maintain required amounts of cash and investments with trustees or fiscal agents under the terms of certain debt issues. These funds are unexpended bond proceeds or pledged reserves to be used if the City fails to meet its obligations under these debt issues. The California Government Code requires these funds to be invested in accordance with City resolutions, bond indentures or State statutes. The table below identifies the investment types that are authorized for investments held by fiscal agents. The bond indentures contain no limitations for the maximum investment in any one issuer or the maximum percentage of the portfolio that may be invested in any one investment type. The table also identifies certain provisions of these debt agreements:
259

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
40 NOTE C – CASH AND INVESTMENTS (Continued)
Maximum Minimum
Authorized Investment Type Maturity Credit Quality
Bankers' Acceptances 360 days A-1
U.S. Treasury Bills and Notes None N/A
State General Obligations None A
Municipal Obligations None Aaa/AAA
U.S. Government Agency Securities None AAA
U.S. Government Sponsored Securities None AAA
Federal Housing Administration Debentures None N/A
Medium Term Notes 5 year A
Commercial Paper 270 days A-1+
California Local Agency Investment Fund N/A N/A
Money Market Fund N/A AAm
Defeasance Securities N/A N/A
Pre-refunded Municipal Obligations None AAA
Investment Agreements N/A AA
Unsecured Certificates of Deposit 30 days A-1
CalTrust None N/A
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 changes in market interest rates. As a means of limiting its exposure to fair value losses arising from rising interest rates, the City generally manages its interest rate risk by investing in the Local Agency Investment Fund (LAIF) and the California Asset Management Program (CAMP), which provides the necessary cash flow and liquidity needed for operations, as well as purchasing a combination of shorter term and longer term investments so that a portion of the portfolio is maturing or coming close to maturing evenly over time.

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity or earliest call date:
260

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
41 NOTE C – CASH AND INVESTMENTS (Continued)
12 Months 13 to 36 36 to 60
Authorized Investment Type or less Months Months Total
California Local Agency Investment
Fund (LAIF) 32,273,033 $ 32,273,033 $
California Asset Management Program
(CAMP) 25,279,813 25,279,813
U.S. Treasury Notes 4,426,073 $ 5,864,820 $ 10,290,893
U.S. Government Agency Obligations 686,639 1,464,891 1,611,188 3,762,718 U.S. Corporate Obligations 1,193,468 2,428,624 2,715,555 6,337,647 Money Market Mutual Funds 1,434,447 1,434,447
Asset-Backed Securities 206,241 738,739 530,350 1,475,330 Supranational Note 544,313 235,643 628,186 1,408,142
Collateralized Mortgage Obligations 140,869 443,625 584,494 Total invesments 61,758,823 9,293,970 11,793,724 82,846,517 Cash on hand 2,000 2,000
Cash in bank 6,652,994 6,652,994
Total cash and investments 68,413,817 $ 9,293,970 $ 11,793,724 $ 89,501,511 $ The City is a participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The City reports its investment in LAIF at the fair value amount provided by LAIF, which is the same as the value of the pool share. The balance is available for withdrawal on demand, and is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Included in LAIF’s investment portfolio are collateralized mortgage obligations, mortgage-backed securities, other asset-backed securities, loans to certain state funds, United States Treasury Notes and Bills, and floating rate securities issued by federal agencies, government-sponsored enterprises, and corporations. The Local Investment Advisory Board (Board) has oversight responsibility for LAIF.

The Board consists of five members as designated by the State Statute. At June 30, 2024, the average maturity of investments in LAIF was 260 days.

The City is also a participant in the California Asset Management Program (CAMP). CAMP was created under the provisions of the California Joint Exercise of Powers Act to provide professional investment management services and allows the participants to combine the use of a money market portfolio with an individually managed portfolio. CAMP is governed by a board of seven trustees, all of whom are officials or employees of public agencies. The money market portfolio offers daily liquidity and is rated AAAm by Standard and Poor. The portfolio’s weighted average maturity is 38 days at June 30, 2024.

Credit Risk
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 a nationally recognized statistical rating organization. The following are credit ratings issued by Moody’s and Standard and Poor’s as of June 30, 2024:
261

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
42 NOTE C – CASH AND INVESTMENTS (Continued)
Aa2/AA
Investment Type Aaa/AAA Aa1/AA+ Aa3/AA- A1/A+ A2/A A3/A- Ba1/BB+ Total U.S. Government Agencies 3,762,718 $ $ 3,762,718
U.S. Corporate Obligations 196,852 $ 198,543 $ 961,443 379,880 $ 2,004,811 $ 2,533,518 $ 62,600 $ 6,337,647 Money Market Mutual Funds 1,434,447 1,434,447
Asset-Backed Securities 1,475,330 1,475,330
Supranational Note 1,408,142 1,408,142
Collateralized Mortage Obligations 584,494 584,494
Totals $ 4 4,514,771 $ 379 ,545,755 $ 961 ,880 $ 2 ,443 $ 2 ,004,811 $ 62 ,533,518 $ ,600 15,002,778 Not rated:

LAIF 32,273,033
CAMP 25,279,813
Exempt from credit rating disclosure:

U.S. Treasury Notes 10,290,893
Total investments $ 82,846,517
Concentration of Credit Risk
The investment policy of the City has no limitations on the amount that can be invested in any one issuer beyond what is stipulated by the California Government Code. Investments exceeding 5% of total investments are required to be disclosed under GASB Statement No. 40, which excludes U.S.

Treasury securities, mutual funds and external investment pools. At June 30, 2024 there were no investments exceeding 5% of total investments.

Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its 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 credit risk for deposits, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure public agency deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

At June 30, 2024, the City had $3,987,879 in deposits at banks above the federally insured limit, which are collateralized by securities pledged by the financial institution, but not in the name of the City.

Fair Value Measurement
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 significant other observable inputs; Level 3 inputs are significant unobservable inputs.
262

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
43 NOTE C – CASH AND INVESTMENTS (Continued)
The City has the following recurring fair value measurements as of June 30, 2024:

Total
Quoted Prices in
Active Markets for
Identical Assets
(Level 1)
Significant
Other
Observable
Inputs (Level 2)
Significant
Unobservable
Inputs
(Level 3)
Investments by fair value level:

U.S. Treasury Notes 10,290,893 $ 10,290,893 $
U.S. Government Agency
Obligations 3,762,718 3,762,718
U.S. Corporate Obligations 6,337,647 6,337,647
Asset-Backed Securities 1,475,329 1,475,329
Supranational Note 1,408,142 1,408,142
Collateralized Mortgage Obligations 584,495 584,495
Total investments by fair value level 23,859,224 - $ 23,859,224 $ - $ Investments uncategorized:

LAIF 32,273,033
CAMP 25,279,813
Money Market Mutual Funds 1,434,447
Total investments 82,846,517 $
Fair Value Measurements Using
All securities classified in Level 2 are valued using pricing models that are based on market data, such as matrix or model pricing, which use standard inputs, which include benchmark yields, reported trades, broker/dealer quotes, issue spreads, two sided markets, benchmark securities, bids, offers and reference data including market research publications.

NOTE D – INTERFUND TRANSACTIONS
Interfund transactions between funds are reflected as loans, services provided, reimbursements or transfers. Loans are reported as receivables or payables as appropriate, and are subject to elimination upon consolidation. The City transfers resources among funds in the course of normal operations. Services provided, deemed to be at market or near market rates, such as vehicle maintenance, are accounted for as revenues and expenditures/ expenses. Transactions to reimburse a fund for expenditures/expenses initially made from it that are applicable to another fund are recorded as expenditures/expenses in the correct fund and as reductions of expenditures/ expenses in the original fund. All other interfund transactions are reported as transfers. 263

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
44 NOTE D – INTERFUND TRANSACTIONS (Continued)
Transfers Between Funds
With Council approval, resources may be transferred from one City fund to another. Transfers between funds during the fiscal year ended June 30, 2024 were as follows:

Amount
Fund Making Transfer Fund Receiving Transfers Transferred General Fund Governmental Activities Capital Assets 412,503 $ (E) City Capital Projects Fund 13,890 (C)
La Vigne Lighting and Landscaping 30,473 (C)
Renovation and Replacement Capital Projects 4,937,000 (F) Cabernet Village Lease Debt Service Fund (C) 468,639
Engie City Debt Service Fund 36,949 (A)
Major Governmental Funds:

Fire District Operations Engie Fire Debt Service Fund (A) 20,700 State and Federal Grants-City Special Revenue City Capital Projects Fund 1,375,458 (B) Recycled Water Enterprise Fund 1,907,167 (C)
City Capital Projects Storm Drainage 36,802 (A)
Affordable Housing Capital Projects Governmental Activities Capital Assets 60,270 (E) Major Enterprise Funds:

Water General Fund (A) 1,311,877
Wastewater Enterprise Fund 26,043 (A)
Recycled Water Enterprise Fund 137 (A)
City Capital Projects Fund (B) 38,388
Wastewater General Fund (A) 1,101,410
City Capital Projects Fund (B) 66,990
Recycled Water General Fund (A) 193,310
Nonmajor Special Revenue Funds:

Storm Drainage General Fund (D) 349,366
Measure T- Streets and Roads City Capital Projects Fund (B) 827,392 Gas Tax General Fund (A) 300,000
City Capital Projects Fund (B) 1,167,373
Transportation Fund for Clean Air City Capital Projects Fund (B) 169,485 State Supplemental Law Enforcement General Fund (A) 189,163 La Vigne Lighting and Landscaping City Capital Projects Fund (B) 428,487 Nonmajor Capital Projects Funds:

Fire Mitigation Fire District Operations Special Revenue 400,000 (B) Park Improvement City Capital Projects Fund (B) 820,523 Traffic Impact City Capital Projects Fund (B) 2,509
Zero Water Footprint Recycled Water Enterprise Fund 710,018 (B) Community Facilities District Community Facilities District Special Revenue 1,936,365 (A) City Capital Projects Fund (B) 758,634
Renovation and Replacement City Capital Projects Fund (B) 240,462 Internal Service Funds
Building Maintenance Internal Service Governmental Activities Capital Assets 14,480 (E) $ 20,352,263
(A) Transfer resources to fund incurring (D) Transfer to fund flood protection projects expenditures (E) Transfer of capital assets
(B) Transfer to fund capital improvements (F) Transfer to establish fund 264

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
45 NOTE D – INTERFUND TRANSACTIONS (Continued)
Current Interfund Balances
Current interfund balances arise in the normal course of business and are expected to be repaid shortly after the end of the fiscal year. At June 30, 2024, the following funds have interfund balances.

Fund Making Loan Fund Receiving Loan Amount
General Fund Major Governmental Funds:

CDGB Loan Development Special Revenue $ 20,232
State and Federal Grants - City Special Revenue 306,271 Major Enterprise Funds:

Water Fund 750,785
Wastewater 835,342
Recycled Water 448,813
Nonmajor Special Revenue Funds:

Cannabis Fund 14,632
General Plan Update 149,009
Nonmajor Capital Projects Funds:

Zero Water Footprint 128,795
Community Facilities District 122,532
Nonmajor Debt Service Funds:

Engie City 17,750
Engie Fire 35,523
Fire District Operations Special Revenue Enterprise Funds:

Wastewater Enterprise Fund 187,271
Total Due To/Due From Other Funds 3,016,955 $
Advances Between Funds
In December 2009, the Wastewater Enterprise Fund advanced the Water Enterprise Fund $4,907,024 for the Green Island Road Recycled Waterline project, Recycled Water Pump Station upgrade and other various construction projects. This loan accrued interest at 3% per year, but in 2021 the City Council approved Resolution 2021-269 that reduced the interest rate retroactively to the rate earned by the State of California Local Agency Investment Fund. In 2021, this advance, along with the capital assets related to the recycled water projects, were transferred to the Recycled Water Fund. In 2023, the Water Enterprise Fund advanced the Recycled Water Enterprise Fund an additional $1,136,140 for the Recycled Water System Expansion Project. As of June 30, 2024, the Recycled Water Fund owed $6,529,144 including accrued interest on the advances, $1,138,178 to the Water Fund and $5,390,966 to the Wastewater Fund. In April 2024, the City Council approved reducing the interest rate to 1% and extended the repayment length to 30 years. The City intends to establish service charges in the Recycled Water Fund sufficient to repay the advance over 30 years. 265

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
46 NOTE E – LOANS RECEIVABLE
At June 30, 2024, the City had the following loans receivable:

BEGIN Program $ 8,117,090
Satellite Affordable Housing Association 3,113,474
Mid-Peninsula Housing Coalition Loan 2,162,319
HOME Program 2,250,718
CDBG Housing Rehabilitation Program 411,648
CalHome Program 261,648
Other 52,478
16,369,375
Valuation allowance (8,022,563)
Loans, net $ 8,346,812
BEGIN Program
The City was awarded $1,080,000 ($30,000 each for 36 homes) from the State of California on August 17, 2005, plus an additional $6,038,900, from Mid-Peninsula Housing Coalition (MPHC), a non-profit organization, to grant loans to qualified low-income home buyers at Vineyard Place, a subdivision comprised of 45 single-family detached homes. Loan payments are deferred for the life of the loan, or until the homeowner sells the home, whichever occurs sooner. The loans will be forgiven, in stages, commencing in the 26th year of the loan, and totally forgiven after 30 years. As of June 30, 2024, residents owed the City $8,022,563 in loans offered by this program, which includes $2,988,763 of accrued interest.

Since these loans are secured by trust deeds which are subordinated to other debt on the associated projects or are only repayable from residual cash receipts on the projects, collectability of the outstanding balances may not be realized. As a result, the entire outstanding balances of the forgivable loans have been offset by a valuation allowance and is not reported on the balance sheet.

The BEGIN Fund also includes loans of $94,527, including accrued interest, which are not required to be forgiven. However, if the amount of net sale proceeds is less than the amount due under the loan, the City may forgive the loan to the extent that the amount due under the loan exceeds the net sale proceeds.

Satellite Affordable Housing Association Loan
The City made two separate loans to Satellite Affordable Housing Association (SAHA) totaling $2,730,000 for the development of 70 affordable housing units:

Acquisition and Development: The City loaned $1,050,000 for the acquisition and $750,000 for other development costs. The loan carries a 3% interest rate over a 57-year term. As part of the agreement, the City will receive a residual share of the cash flow from the project.

Construction: The City loaned $930,000 for the construction of the units. The loan is interest free over a 57-year term.

As of June 30, 2024, the loan balance was $3,113,474, including $303,474 of accrued interest. 266

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
47 NOTE E – LOANS RECEIVABLE (Continued)
Mid-Peninsula Housing Coalition Loan
The City loaned the Mid-Peninsula Housing Coalition (MPHC) $2,265,000 interest free for the construction of the Vineyard Crossing Apartments. As part of the agreement, the City will receive a residual share of the cash flow from the project. As of June 30, 2024, the loan balance was $2,162,319.

HOME Program
The City provides loans to qualified first time buyers through the federally funded HOME Program.

Under this program, principal and interest payments are deferred until the loan is refinanced or title to the property changes. These loans carry a 0% or 1% interest rate with a maturity of 30 years. As of June 30, 2024, residents owed the City $2,250,718 in loans offered by this program, including accrued interest.

CDBG Housing Rehabilitation Program
The City administers a Housing Rehabilitation Loan Program using the Housing and Community Development Act funds. Under this program, residents with incomes below a certain level are eligible to receive low interest loans, secured by deeds of trust, for construction work on their homes.

Federal grants are used to fund these loans. Upon approval of loans, the City disburses the funds, and arranges for and collects repayments. These loans generally have interest rates of 3%, although some are zero-interest-rate loans, and are generally due upon transfer of the home or refinancing. As of June 30, 2024, residents owed the City $411,648 in loans offered by this program, including accrued interest.

CalHome Program
The City operates the CalHome Program to assist with the down payment or rehabilitation of manufactured homes. No interest accrues on the loans and principal payments are deferred until maturity. As of June 30, 2024, residents owed the City $261,648 in loans offered by this program.

NOTE F – CAPITAL ASSETS
All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Contributed capital assets are valued at their estimated acquisition value on the date contributed, which is the price that would be paid to acquire an asset with equivalent service potential in an orderly market transaction at the acquisition date. The City defines capital assets as equipment, vehicles, furniture and fixtures with an initial individual cost of more than $5,000 ($50,000 for infrastructure type assets) and an estimated useful life in excess of one year (30-75 years for infrastructure assets) with the exception of Federally funded acquisitions, which are $5,000 or more. Land is capitalized at an initial individual cost of more than $150,000. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Depreciation is provided using the straight-line method which means the cost of the asset is divided by its expected useful life in years and the result is charged to expense each year until the asset is 267

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
48 NOTE F – CAPITAL ASSETS (Continued)
fully depreciated. Major outlays for capital assets and improvements are capitalized as projects are constructed. The City has assigned the useful lives listed below to capital assets:

Buildings and Improvements 20-30 years
Public Domain Infrastructure 50-75 years
System Infrastructure-Utility 60 years
Vehicles and Equipment 2-15 years
The cost of assets sold or retired and the related amounts of accumulated depreciation are eliminated from the statement of net position in the year of sale or retirement, and the resulting gain or loss is recognized in operations.

Capital Asset Additions and Retirements
Capital assets at June 30, 2024 consisted of the following:

Balance Balance at
June 30, 2023 Additions Retirements Transfers June 30, 2024 Governmental Activities
Capital assets, not being depreciated:

Land 10,162,813 $ 233,588 $ 10,396,401 $
Street right of ways 165,187,812 165,187,812
Construction in progress 8,761,911 3,351,290 $ (31,685) $ (561,390) 11,520,126 Total capital assets,
not being depreciated 184,112,536 3,351,290 (31,685) (327,802) 187,104,339 Capital assets, being depreciated:

Buildings and improvements 49,647,290 820,473 239,185 50,706,948 Machinery and equipment 8,482,998 326,399 (177,392) 8,632,005 Infrastructure - streets and
storm drains 98,747,173 7,023,349 561,390 106,331,912
Lease assets - equipment 1,306,602 644,698 1,951,300
Subscription assets 347,939 151,668 499,607
Total capital assets,
being depreciated 158,532,002 8,966,587 (177,392) 800,575 168,121,772 Less accumulated depreciation for:

Buildings and improvements (23,174,127) (1,683,317) (24,857,444) Machinery and equipment (6,596,884) (499,185) 141,863 (6,954,206) Infrastructure - streets and
storm drains (36,824,596) (2,277,005) (39,101,601)
Lease assets - equipment (163,802) (349,082) (512,884)
Subscription assets (102,810) (162,902) (265,712)
Total accumulated depreciation (66,862,219) 141,863 (4,971,491) (71,691,847) Capital assets being
depreciated, net 91,669,783 3,995,096 800,575 (35,529) 96,429,925

GOVERNMENTAL ACTIVITIES
CAPITAL ASSETS, NET $ 7,346,386 275,782,319 $ $ 472,773 (67,214) $ 283,534,264 $ 268

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
49 NOTE F – CAPITAL ASSETS (Continued)
Capital outlay expenditures in governmental funds does not agree to additions above due to additions in the Fleet Enterprise Fund being included in the rollforward above that are not reported in governmental funds, including all lease and subscription assets.

Balance at Balance at
June 30, 2023 Additions Retirements Transfers June 30, 2024 Business-Type Activities
Capital assets, not being depreciated:

Land and improvements 2,208,769 $ 2,208,769 $
Construction in progress 4,163,455 26,043 $ (618,284) $ (3,442,729) $ 128,485 Intangible assets 1,440,000 668,500 2,108,500
Total capital assets,
not being depreciated 6,372,224 1,466,043 (618,284) (2,774,229) 4,445,754 Capital assets, being depreciated:

Buildings and improvements 12,930,009 15,156 12,945,165 Water treatment and distribution 40,319,403 2,549,062 1,680,139 44,548,604 Equipment 4,219,061 177,143 4,396,204
Wastewater treatment and
collection 35,529,521 4,616,561 191,912 40,337,994
Recycled Water Treatment
and Distribution 5,871,108 3,945,571 902,178 10,718,857 Subscription technology 5,760 5,760
Total capital assets,
being depreciated 11,303,493 98,874,862 2,774,229 112,952,584 Less accumulated depreciation for:

Buildings and improvements (5,289,633) (398,946) (5,688,579) Water treatment and distribution (23,699,005) (1,612,405) (25,311,410) Equipment (2,908,091) (285,567) (3,193,658)
Wastewater treatment and
collection (20,598,458) (1,191,978) (21,790,436)
Recycled Water Treatment
and Distribution (2,449,439) (261,608) (2,711,047)
Subscription technology (240) (2,880) (3,120)
Total accumulated depreciation (54,944,866) (3,753,384) (58,698,250) Capital assets being
depreciated, net 7,550,109 43,929,996 2,774,229 54,254,334

BUSINESS-TYPE ACTIVITIES
CAPITAL ASSETS, NET $ 50,302,220 $ 9,016,152 $ - (618,284) $ 5 $ 8,700,088 269

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
50 NOTE F – CAPITAL ASSETS (Continued)
Depreciation Allocation
Depreciation expense is charged to functions and programs based on their usage of the related assets.

The amounts allocated to each function or programs are as follows:

Depreciation
Governmental Activities:

Public safety $ 394,239
Public works 4,004,039
Storm drain 573,213
Total Governmental Activities 4,971,491 $
Business-type Activities:

Water 1,730,824 $
Wastewater 1,733,509
Recycled Water 289,051
Total Business-type Activities 3,753,384 $
Project Commitments
At June 30, 2024, the City had outstanding commitments with contractors for the following projects:

Remaining
Project Commitment
Transportation projects 2,413,585 $
Civic facilities 152,986
Parks projects 111,147
Wastewater projects 110,476
$ 2,788,194
270

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
51 NOTE G – LONG-TERM LIABILITIES
The City generally incurs long-term debt to finance projects or purchase assets, which will have useful lives equal to or greater than the related debt. Activity in the City’s long-term liabilities was as follows for the year ending June 30, 2024:

Original Balance Balance Current
Amount July 01, 2023 Additions Retirements June 30, 2024 Portion Governmental Activities
2020 City Hall Site Agreement

2.6%, due 05/01/34 4,569,064 $ 4,569,064 $ (372,395) $ 4,196,669 $ 380,446 $ Bank of America
ENGIE Financed Purchase

1.79%, due 06/01/36 5,209,209 760,630 (44,376) 716,254 47,572 Municipal Asset Management, Inc.

Financed Purchase - 2.96%
due 06/17/24 314,188 34,312 (34,312) -
Bank of America
Fire Engine Financed Purchase

2.56%, due 12/01/29 1,842,000 1,740,000 (238,000) 1,502,000 250,000 Enterprise Lease Liability 1,124,066 1,971,300 644,698 $ (344,037) 1,424,727 365,388 Subscription Liability 233,293 494,106 151,667 (148,182) 236,778 115,450 Total direct borrowings and direct placements 8,461,365 796,365 (1,181,302) 8,076,428 1,158,856 Compensated absences 726,255 139,468 865,723 774,909
Claims and judgments 113,638 218,124 (232,034) 99,728 99,728 Net pension liability 1,359,680 16,518,742 17,878,422
Other postemployment benefits 8,978,868 (1,234,131) 7,744,737 Total Governmental
Long-Term Liabilities 34,798,868 1,717,272 (2,647,467) 34,665,038 2,033,493 $ Less: Amount due within one year (2,033,493) (1,795,791) Total Governmental Long-Term
Liabilities, Net $ 1,717,272 33,003,077 $ (2,647,467) $ 32,631,545 $ The Municipal Asset Management, Inc. lease, Enterprise Lease Liability, and subscription liability are reported in Internal Service Funds, so no principal payment expense and no other financing sources for the issuance of the leases and subscriptions is reported in governmental funds. 271

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
52 NOTE G – LONG-TERM LIABILITIES (Continued)
Original Balance Balance Current
Amount July 01, 2023 Additions Retirements June 30, 2024 Portion Business-type Activities
State of California Davis-Grunsky Loan

2.5%, due 12/31/27 2,050,000 $ 360,265 $ (73,946) $ 286,319 $ 75,794 $ Bank of America
ENGIE Financed Purchase

1.79%, due 06/01/36 5,209,209 4,014,198 (234,307) 3,779,891 251,061 Total direct borrowings and direct placements 4,374,463 - (308,253) 4,066,210 326,855 Add: Unamortized interest on
Davis-Grunsky Loan 61,321 (11,542) 49,779
Compensated absences 202,301 19,983 $ 222,284 222,284
Net pension liability 363,121 2,986,789 3,349,910
Other postemployment benefits 1,651,304 342,535 1,993,839 Total Business-type
Long-Term Liabilities 9,276,178 725,639 (319,795) 9,682,022 549,139 $ Less: Amount due within one year (472,393) (549,139)
Total Business-type
Activity Liabilities 8,803,785 $ 725,639 $ (319,795) $ 9,132,883 $ All agreements below represent direct borrowings.
2020 City Hall Site Agreement
In October 2020, the Financing Authority entered into an agreement in the amount of $4,569,064 in order to terminate the 2007 Lease Financing and restructure the payments on the agreement to purchase the site and construct the City Hall. The terms of the agreement require semi-annual principal payments of $185,202 to $231,828 commencing on November 1, 2023, and semi-annual interest payments of $2,492 to $53,756 commencing on May 1, 2021, through May 1, 2034, which includes interest at 2.6%. In the event of default, the lender has the ability to direct and control remedies under the agreement, which includes termination of the agreement and re-lease of the property.

ENGIE Financed Purchase Agreement
In May 2020, the City entered into a purchase arrangement with a bank in the amount of $5,209,209 for equipment upgrades, replacements and installation to provide energy savings for the City. Debt service will be funded from the revenue of the General Fund, Fire District Fund, Water Fund, and Wastewater Fund. $15,354 of accrued interest was added to the principal balance by the lender after issuance during 2021. The contracts were split between governmental activities and business-type activities based on the proportion of future contract obligations. The contract rate is 1.79%.

Monthly principal and interest payments ranging from $28,975 to $41,144 are due on the first of each month from July 1, 2021 to June 1, 2036. In the event of default, the agreement may be terminated and the equipment may be repossessed and 1% will be added to the interest rate. 272

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
53 NOTE G – LONG-TERM LIABILITIES (Continued)
Financed Purchase Agreement – Municipal Asset Management, Inc. Vac Con Truck In July 2014, the City entered into a purchase arrangement for $314,188 to purchase sewer and storm drain equipment. The terms of the agreement require annual payments of $36,757 through June 17, 2024, which includes interest at 2.96%. In the event of default, the agreement may be terminated, and the equipment may be repossessed. Also, a late charge of 1% per month will be assessed.

Fire Engine Financed Purchase Agreement
In August 2022, the Fire District entered into a purchase arrangement with a bank in the amount of $1,842,000 for two fire trucks and equipment. Debt service will be funded from the revenue of the Fire District Fund The contract rate is 2.56%. Monthly principal and interest payments ranging from $138,640 to $150,909 are due on July 1 and December 1 through December 1, 2029. In the event of default, the agreement may be terminated and the equipment may be repossessed and 1% will be added to the interest rate.

Enterprise Lease Liability
On August 26, 2021, the City entered into a master lease agreement with Enterprise Fleet Management to lease vehicles for the City. The City leased seven vehicles in 2022, 17 vehicles in 2023 and 11 in 2024 under the agreement with payments of $57,934 per year starting in 2023 and final payments of $23,527 in 2029 through January 31, 2029. The District recorded lease assets and a lease liability for the present value of the lease payments over the lease terms. For purposes of discounting future lease payments, the City used a weighted average discount rate of 5.59% charged by the lessor. The lease assets are being amortized over 50 years, which is the remaining term of the current leases. As of June 30, 2024, the cost and accumulated amortization of the lease vehicles were $1,951,300 and $512,884, respectively. The agreement contains a default interest rate of the lesser of 18% or the highest rate permitted by law.

Subscription Based Information Technology Agreements (SBITA) The City entered into six SBITA contracts for productivity software. The City is required to make yearly payments ranging from $42,343 to $127,035 through September 1, 2026. The subscription agreements were discounted using a rate of 5.00%. The discount rates were based on the estimated incremental borrowing rate of the City at the SBITA commencement dates. Subscription asset cost was $499,607 and $5,760 and accumulated amortization was $265,712 and $3,120 for the governmental activities and business-type activities, respectively, as of June 30, 2024.

State of California Davis – Grunsky Loan
The City obtained a loan in an original amount of $2,050,000 from the State of California Department of Water Resources under the Davis-Grunsky Act for the purpose of financing water system improvements.

Interest payments are due each July 1 and January 1 with the final payment due December 31, 2027, ranging from $659 to $4,466. Principal payments are due each January 1 with a final payment due December 31, 2027, ranging from $53,204 to $79,631. The loan bears interest at 2.5% and the loan is secured by a pledge to levy taxes or assessments in amounts sufficient to pay debt service. The City makes repayments from its water enterprise fund from available resources. In the event of default, the State may take action in a court to enforce the levy and collection of taxes or assessments to pay amounts due under the agreement and may charge a default interest rate of 0.209% per month after the scheduled payment is more than 30 days past due.
273

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
54 NOTE G – LONG-TERM LIABILITIES (Continued)
Debt Service Requirements
Future annual debt service requirements for long-term liabilities at June 30, 2024 were as follows:

Year Ending
June 30: Principal Interest Principal Interest Principal Interest Principal Interest 2025 678,018 $ 137,533 $ 365,388 $ 68,521 $ 115,450 $ 11,585 $ $ 217,639 1,158,856 $ 2026 698,183 121,966 386,348 47,562 80,878 5,846 175,374 1,165,409 2027 720,549 105,902 397,169 25,473 40,450 1,893 133,268 1,158,168 2028 742,824 89,348 252,501 6,977 96,325 995,325
2029 756,274 72,380 23,321 208 72,588 779,595
2030-2034 2,667,812 162,888 162,888 2,667,812
2035-2036 151,263 2,865 2,865 151,263
Totals $ 692,882 6,414,923 $ 1,424,727 $ 148,741 $ 236,778 $ 19,324 $ 8,076,428 $ 860,947 $ Total
Governmental Activities
Loans Leases Subscriptions
Year Ending
June 30: Principal Interest
2025 326,856 $ 72,765 $
2026 333,726 66,335
2027 361,867 59,596
2028 354,921 52,394
2029 268,377 45,936
2030-2034 1,622,290 148,718
2035-2038 798,173 15,118
$ 460,862 4,066,210 $
Business-type Activities
The Water Funds have pledged a portion of their net revenue to repay $2,050,000 for the State of California Davis-Grunsky loan to finance certain capital improvements. Total principal and interest remaining on the Water Fund loans through 2028 is $303,045. During fiscal year 2024, the principal and interest paid by the Water Fund for this loan was $82,045. The Water Fund had net revenues of $8,055,319, during fiscal year 2024.

Arbitrage
Under U.S. Treasury Department regulations, all governmental tax-exempt debt issued after August 31, 1986 is subject to arbitrage rebate requirements, which stipulate, in general, that the earnings from the investment of tax-exempt bond proceeds, which exceed related interest expenditures on the bonds, must be remitted to the Federal government on every fifth anniversary of each bond issuance. The City has evaluated its bond issuance and no arbitrage liability was recognized as of June 30, 2024. 274

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
55 NOTE G – LONG-TERM LIABILITIES (Continued)
Special Assessment Debt Without City Commitment
At June 30, 2024, the outstanding principal amount of bonded debt issued by special assessment districts in the City was as follows:

LaVigne AD 2013 Reassessment Revenue Refunding Loan $ 2,974,100 American Canyon Road East AD Refunding Revenue Bonds, Series 2015 8,735,000 Community Facilities District No. 2018-1 (Green Island Road Project) Special Tax Revenue Bonds, Series 2020 4,915,000
The City has no legal or moral responsibility with respect to the payment of this debt and has therefore not recorded it as a liability. The City is responsible, as the Districts’ agent, for the Districts’ cash receipts, disbursements and balances, which are reported as Custodial Fund transactions in the financial statements.

NOTE H – NET POSITION AND FUND BALANCES
Net Position: Net position is the excess of the City’s assets and deferred outflows of resources over its liabilities and deferred inflows of resources. Net Position is segregated into the following categories at the government-wide and proprietary fund level:

Net investment in capital assets: This category groups all capital assets into one component of net position. Accumulated depreciation and the outstanding balance of debt that is attributable to the acquisition, construction or improvement of these assets reduces this category.

Restricted net position: This category presents external restrictions imposed by creditors, grantors, contributors or laws and regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted net position: This category represents the net position of the City, which are not restricted or invested in capital assets net of related debt for any project or other purpose.

Fund Balance: Governmental fund balances represent the net current assets of each fund. Net current assets consists of a fund’s assets and deferred outflows of resources over liabilities and deferred inflows of resources.

The City’s fund balances are classified in accordance with Governmental Accounting Standards Board Statement Number 54 (GASB 54), Fund Balance Reporting and Governmental Fund Type Definitions, which requires the City to classify its fund balances based on spending constraints imposed on the use of resources. For programs with multiple funding sources, the City prioritizes and expends funds in the following order: Restricted, committed, assigned, and unassigned. Each category in the following hierarchy is ranked according to the degree of spending constraint:

Nonspendable fund balances are not expected to be converted to cash within the next operating cycle and are typically comprised of long-term receivables, land held for resale, deposits with others, prepaid items and advances to other funds.

Restricted fund balances have external restrictions imposed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires the resources to be used only for a specific purpose.
275

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
56 NOTE H – NET POSITION AND FUND BALANCES (CONTINUED)
Committed fund balances have constraints imposed by formal action of the City Council which may be altered only by formal action of the City Council consisting of an ordinance or resolution, which the City considers equally binding. The City Council has authority to establish, modify, or rescind a fund balance commitment through another ordinance or resolution.

Assigned fund balances are amounts constrained by the City’s intent to be used for a specific purpose, but are neither restricted nor committed. Intent is expressed by the City Council or management and may be changed at the discretion of the City Council or management.

Unassigned fund balance represents residual amounts that have not been restricted, committed, or assigned. This includes the residual general fund balance and residual fund deficits, if any, of other governmental funds.

An individual governmental fund could include nonspendable resources and amounts that are restricted or unrestricted (committed, assigned, or unassigned) or any combination of those classifications. Restricted or unrestricted amounts are to be considered spent when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. Committed, assigned, then unassigned amounts are considered to have been spent when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications can be used.

The Fire District Board has established a contingency reserve which may only be used in the event the City experiences a 10% reduction in the operations fund property tax revenue or in the event of a declared emergency as defined by Health and Safety Code §13901. The reserve may also only be used according to a resolution of the governing body.

The City Council has established a General Fund contingency reserve which can only be used in the event the City experiences a 10% reduction in discretionary General Fund revenue compared to the prior fiscal year or in the event of a declared emergency as defined by Municipal Code 2.48.020. 276

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
57 NOTE H – NET POSITION AND FUND BALANCES (CONTINUED)
Fund balances of governmental funds were categorized as follows as of June 30, 2024:

State and
Fire District CDBG, CalHome Federal Affordable
Operations and HOME Loan Grants - City City Housing Nonmajor Total Special Development Special Capital Capital Governmental Governmental General Revenue Special Revenue Revenue Projects Projects Funds Funds Fund Balances
Nonspendable:

Prepaid expenditures
and deposits 29,258 $ $ 29,258
Total Nonspendable 29,258 29,258
Restricted:

Public safety
Fire District capital
acquisition 445,319 $ $ 1,684,042 1,238,723
Other 41,817 41,817
Public works
Capital projects $ 7,494,608 1,204,871 8,699,479
Non-capital projects 8,226,778 8,226,778
Landscaping and lighting
districts 3,103,768 3,103,768
Storm drain projects 5,588,989 5,588,989
Community development,
planning and building 937,082 $ 144,024 663,338 1,744,444 Parks
La Vigne Open Space 181,680 181,680
Newell Park Open Space 251,966 251,966
Other 1,485,102 1,485,102
Other activities 113,065 113,065
Total Restricted 1,050,147 445,319 1,204,871 663,338 27,757,455 31,121,130 Committed:

Catastrophe -
Contingency 8,299,184 1,482,723 $ 9,781,907
Capital projects 4,696,538 4,696,538
Pension expendiutres 100,000 100,000
Total Committed 8,399,184 1,482,723 4,696,538 14,578,445 Assigned:

Fire operations 3,624,529 3,624,529
Total Assigned - 3,624,529 3,624,529
Unassigned: 2,083,402 (144,548) $ (330,573) $ (653,427) 954,854 Total Fund Balance 11,561,991 $ 5,552,571 $ (144,548) $ (330,573) $ 1,204,871 $ 663,338 $ 31,800,566 $ 50,308,216 $ Net Position and Fund Equity Deficits
The CDBG, CalHome and HOME Loan Development Special Revenue, State and Federal Grants - City Special Revenue, Transportation Fund for Clean Air, Cannabis Special Revenue Fund, General Plan Update Special Revenue Fund, Zero Water Footprint Capital Projects, Community Facilities District Capital Projects, Engie City Debt Service Fund, Engie Fire Debt Service Fund and Legal Internal Service Fund had deficit fund balances or net position of $144,548, $330,573, $169,485, $14,632, $34,968, $128,795, $247,099, $17,750, $40,698 and $28,843, respectively, at June 30, 2024. The deficits are expected to be covered by future grants, fees or charges for services in these funds.
277

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
58 NOTE I – DEFERRED COMPENSATION PLANS
The City offers three deferred compensation plans under IRC Section 457: The ICMA Retirement Corporation Internal Revenue Code (IRC) Section 457 Deferred Compensation Plan (the ICMA Plan), the VALIC IRC Section 457 Deferred Compensation Plan (the VALIC Plan), and the Public Agency Retirement System Section 457 FICA Alternative Retirement Plan (FICA ARP). Benefit terms for the deferred compensation plans are established by and may be amended by the City Council subject to provisions of employment agreements. The ICMA Plan is a voluntary plan available to all City employees with the exception to members of Fire Fighters Local 1186. The VALIC Plan is available to all City employees with the exception of unrepresented part-time, temporary and seasonal employees. The FICA ARP Plan is available to unrepresented part-time, temporary and seasonal employees not eligible for other retirement plans. Employee contributions to the ICMA Plan are voluntary and the City makes no contributions. Employer and employee contributions to the VALIC Plan are discretionary. The City contributes 3.3% of employees’ pay to the FICA ARP and employees contribute a minimum of 4.2% of their compensation up to the IRC limits. Employees are fully vested in their contributions immediately after the contributions are made. For the year ended June 30, 2024, the City made contributions of $39,418 and employees made contributions of $329,993 to the deferred compensation plans.

NOTE J – PENSION PLANS

DEFINED BENEFIT PLAN
Plan Description: All qualified permanent and probationary employees are eligible to participate in the City’s cost-sharing multiple-employer defined benefit pension plan (the Plan or PERF C) administered by the California Public Employees’ Retirement System (CalPERS). PERF C consists of a miscellaneous risk pool and a safety risk pool and the following rate plans:
 City Miscellaneous Plan
 City PEPRA Miscellaneous Plan
 Fire Protection Miscellaneous Plan
 Safety Fire First Tier Plan
 Safety Fire Second Tier Plan
 Safety Fire PEPRA Plan (effective beginning fiscal year 2017) Although one pension plan exists, CalPERS provides the information separately for the Miscellaneous and Safety Risk Pools and the information is presented separately where available. Benefit provisions under the Plan is established by State statute and City 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 at www.calpers.ca.gov.

Benefits Provided: CalPERS 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. Members with five years of total service are eligible to retire at age 50 (52 for PEPRA Miscellaneous Risk Pool) with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the 1959 Survivor Benefit level 4, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
278

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
59 NOTE J – PENSION PLANS (Continued)
The Plan’s provisions and benefits in effect at June 30, 2024, are summarized as follows:

City
City PEPRA Fire Protection
Miscellaneous Miscellaneous Miscellaneous
Prior to On or after Prior to
January 1, 2013 January 1, 2013 January 1, 2013
Benefit formula (at full retirement) 2.0% @ 55 2.0% @ 62 3.0% @ 60 Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 - 55 52 - 67 50 - 60
Monthly benefits, as a % of eligible compensation 1.426% to 2.418% 1.0% to 2.5% 2.00% to 3.00% Required employee contribution rates 7.00% 7.25% 6.75%
Required employer contribution rates 13.260% 8.000% 7.680% Safety Fire Safety Fire Safety Fire
First Tier Second Tier PEPRA
January 1, 1965 to On or after On or after
May 5, 2010 May 5, 2010 January 1, 2013
Benefit formula (at full retirement) 3.0% @ 50 3.0% @ 55 2.7% @ 57 Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 - 55 50 - 55 50-57
Monthly benefits, as a % of eligible compensation 3.00% 2.40% to 3.00% 2.0% to 2.7% Required employee contribution rates 9.00% 9.00% 13.00% Required employer contribution rates 27.110% 24.150% 13.540% Beginning June 29, 2019, the City and its General and Mid-Management bargaining units agreed the employees would reimburse 3.399% of the employer contribution and would equally share in any excess employer contributions exceeding 16% up to a limit of 5% of additional employee contribution. The employee reimbursement percentage was amended to 4.855% and 5% of the employer contribution on June 27, 2020 and October 5, 2021, respectively.

All rate plans except the PEPRA rate plans are closed to new members that are not already CalPERS participants.

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 actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the rate plan are determined annually on an actuarial basis as of June 30 by CalPERS. 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 City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. 279

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
60 NOTE J – PENSION PLANS (Continued)
For the year ended June 30, 2024, the contributions paid to Plan were as follows:

City Fire Fire
Miscellaneous Safety Miscellaneous
Risk Pool Risk Pool Risk Pool Total
Contributions - employer 1,240,726 $ 1,147,221 $ 7,080 $ 2,395,027 $ Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources: As of June 30, 2024, the City reported a net pension liability for its proportionate shares of the Plan as follows:

Proportionate
Share of Net
Pension
Liability/Asset
City Miscellaneous Risk Pool 10,981,516 $
Fire Safety Risk Pool 10,243,623
Fire Miscellaneous Risk Pool 3,193
Total Net Pension Liability $ 21,228,332
The City’s net pension liability of each risk pool is measured as the proportionate share of the net pension liability. The net pension liability of each of the risk pools is measured as of June 30, 2023, and the total pension liability for each risk pool used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update procedures.

The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for each risk pool as of June 30, 2024 and 2023 were as follows:

City Fire Fire
Miscellaneous Safety Miscellaneous
Risk Pool Risk Pool Risk Pool
Proportion - June 30, 2023 0.21518% 0.13707% 0.00038%
Proportion - June 30, 2024 0.21961% 0.13704% 0.00006%
Change - increase (decrease) 0.00443% -0.00003% -0.00032% For the year ended June 30, 2024, the City recognized pension expense of $2,189,709, $1,713,765, and $7,160 for the City Miscellaneous Risk Pool, Fire Safety Risk Pool, Fire Miscellaneous Risk Pool and in total for the Plan, respectively. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to the Plan from the following sources:
280

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
61 NOTE J – PENSION PLANS (Continued)
Deferred Outflows Deferred Inflows
City Miscellaneous Risk Pool of Resources of Resources
Pension contributions subsequent to measurement date 1,240,726 $ Differences between actual and expected experience 560,995 (87,024) $ Changes in assumptions 663,004
Change in employer's proportion 239,202
Differences between the employer's contribution and the employer's proportionate share of contributions (452,545) Net differences between projected and actual earnings
on plan investments 1,778,006
Total 4,481,933 $ (539,569) $
Fire Safety Risk Pool
Pension contributions subsequent to measurement date 1,147,221 $ Differences between actual and expected experience 752,071 (64,385) $ Changes in assumptions 597,831
Change in employer's proportion 278,664
Differences between the employer's contribution and the employer's proportionate share of contributions 70,716 (357,522) Net differences between projected and actual earnings
on plan investments 1,401,837
Total 4,248,340 $ (421,907) $
Fire Miscellaneous Risk Pool
Pension contributions subsequent to measurement date 7,080 $ Differences between actual and expected experience 163 (25) $ Changes in assumptions 193
Change in employer's proportion (37,196)
Differences between the employer's contribution and the employer's proportionate share of contributions 17,414
Net differences between projected and actual earnings
on plan investments 517
Total 25,367 $ (37,221) $
Total for Plan 8,755,640 $ (998,697) $
The amounts above 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 subsequent fiscal year. Other deferred amounts related to the net differences between the projected and actual earnings on plan investments and all remaining amounts will be recognized as pension expense over 5 years and the average service lives of employees, respectively, as follows:
281

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
62 NOTE J – PENSION PLANS (Continued)
City Fire Fire
Year Ended Miscellaneous Safety Miscellaneous
June 30 Risk Pool Risk Pool Risk Pool Total
2025 776,703 $ 855,836 $ (10,119) $ 1,622,420 $
2026 535,552 626,468 (8,124) 1,153,896
2027 1,338,365 1,157,781 (707) 2,495,439
2028 51,018 39,127 16 90,161
$ 2,679,212 2,701,638 $ (18,934) $ 5,361,916 $
Actuarial Assumptions: The total pension liabilities in the actuarial valuations for each risk pool were determined using the following actuarial assumptions:

Valuation date June 30, 2022
Measurement date June 30, 2023
Actuarial cost method Entry-Age Normal Cost Method
Amortization method Level pecent of payroll
Asset valuation method Market value
Actuarial assumptions:

Discount rate 6.90%
Inflation 2.30%
Payroll growth 2.80%
Projected salary increase 0.2% - 7.64% Miscellaneous and 1.32% to 15.17% Safety (1) Investment rate of return 6.9% (2)
Mortality Derived using CalPERS membership data for all funds (1) Depending on age, service and type of employment
(2) Net of pension plan investment expenses, including inflation The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 80% of Scale MP 2020. For more details on this table, please refer to the December 2021 experience study report (based on CalPERS demographic data from 2000 to 2019) that can be found on the CalPERS website. All other actuarial assumptions used in the valuations were based on the results of an actuarial experience study for the period 2000 to 2019, including updates to salary increase, mortality and retirement rates. The Experience Study report can be found on CalPERS’ website under Forms and Publications.

Discount Rate: The discount rate used in the accounting valuations to measure the total pension liability was 6.9% for each risk pool. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans 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 plans run out of assets. Therefore, the current discount rate is adequate, and the use of the municipal bond rate calculation is not necessary. The long-term expected discount rate will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

The long-term expected rate of return on pension plan investments was determined using a buildingblock 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. 282

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
63 NOTE J – PENSION PLANS (Continued)
In determining the long-term expected rate of return, CalPERS took into account 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 returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the 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 longterm returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The table below reflects the long-term expected real rate of return by asset class for the Plan. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

New Strategic
Asset Class Allocation Real Return (a)
Global Equity- Cap-Weighted 30.0% 4.45%
Global Equity- Non-Cap-Weighted 12.0% 3.84%
Private Equity 13.0% 7.28%
Treasury 5.0% 0.27%
Mortgage-backed Securities 5.0% 0.50%
Investment Grade Corporates 10.0% 1.56%
High Yield 5.0% 2.27%
Emerging Market Debt 5.0% 2.48%
Private Debt 5.0% 3.57%
Real Assets 15.0% 3.21%
Leverage -5.0% -0.59%
Total 100.0%
(a) An expected inflation of 2.30% used for this period.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate: The following presents the City’s proportionate share of the net pension liability for each risk pool, calculated using the discount rate for each risk pool, as well as what the City’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:

City Fire Fire
Miscellaneous Safety Miscellaneous
Risk Pool Risk Pool Risk Pool Total
1% decrease 5.90% 5.90% 5.90% 5.90%
Net pension liability 17,531,747 $ 15,051,843 $ 8,410 $ 32,592,000 $ Current discount rate 6.90% 6.90% 6.90% 6.90%
Net pension liability 10,981,516 $ 10,243,623 $ 3,193 $ 21,228,332 $ 1% increase 7.90% 7.90% 7.90% 7.90%
Net pension liability (asset) 5,590,113 $ 6,312,560 $ (1,102) $ 11,901,571 $ 283

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
64 NOTE J – PENSION PLANS (Continued)
Fiduciary Net Position: Detailed information about each Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Payable to the Plan: At June 30, 2024, the City had no significant contributions payable to the Plan.

DEFINED CONTRIBUTION PLAN
The City offers the City of American Canyon Internal Revenue Code (IRC) Section 401a Government Money Purchase Plan (401a Plan), a single-employer defined contribution retirement plan, to at-will management, mid-management and confidential employee unit members exempt from the Fair Labor Standards Act that are over 18 years of age. Benefit terms for the 401a Plan are established by and may be amended by the City Council subject to provisions of employment agreements. Employees are eligible to participate in the Plan on their date of hire. Employees are required to contribute 2% and the City is required to contribute 1% for mid-management and confidential employees and 2% for at-will management employees. Employees are immediately fully vested in their own contributions and City contributions. During the year ended June 30, 2023, the City and employee contributions to the 401a Plan were $52,555 and $64,909, respectively.

NOTE K – OTHER POSTEMPLOYMENT BENEFITS
Plan Descriptions: The City’s defined benefit OPEB Plan (City Plan) and the Fire District’s defined benefit OPEB Plan (Fire Plan) are both agent multiple-employer defined benefit plans that provide OPEB benefits to retirees that meet eligibility requirements. The City Council has the authority to establish and amend the benefit terms of each Plan according to the Memorandum of Understanding with the labor units. The City Plan and the Fire Plan both participate in the CalPERS California Employers' Retiree Benefit Trust (CERBT) Fund, which is a Section 115 trust fund administered by CalPERS. The CERBT issues a publicly available financial statements that may be obtained from CalPERS at www.calpers.ca.gov.

City Plan Benefits Provided: To qualify for postemployment medical benefits, an employee must be eligible for benefits and retire from the City. The City Plan does not provide dental and vision coverage. Employees must retire with CalPERS benefits to be eligible for City Plan benefits.

Nondisabled participants must be at least age 50 and have five years of service. Disabled participants do not have a minimum retirement age and must have five years of service.

Employees/retirees and their eligible spouses and dependents receive medical benefits offered through CalPERS.

For City retirees hired prior to July 2016 and enrolled in CalPERS health coverage, the City contributes a monthly payment equal to 100% of the current “Supplemental/Managed Monthly Employee Only Rate for Kaiser Senior Advantage” to CalPERS. CalPERS deducts the remaining cost of the medical insurance premium from the retirees account. The City reimburses the retiree for 90% of the Kaiser HMO premium rates less the payment made to CalPERS for the “Supplemental/Managed Monthly Employee Only Rate for Kaiser Senior Advantage.” For retirees hired on or after July 2016 and enrolled in CalPERS health coverage, the City contributes a monthly payment equal to 100% of the current “Supplemental/Managed Monthly Employee Only Rate for Kaiser Senior Advantage” to CalPERS. CalPERS deducts the remaining cost of the medical premium from the retirees account.
284

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
65 NOTE K – OTHER POSTEMPLOYMENT BENEFITS (Continued)
Covered dependents of eligible retirees include spouses, domestic partners, and children under age 26 and never married (or any age if handicapped, subject to CalPERS approval). Surviving spouses of deceased retirees are covered for life on the same basis as when the retiree was alive. There are no benefits for surviving spouses or dependent children of active employees beyond COBRA continuation.

Fire Plan Benefits Provided: Employees must retire with CalPERS benefits to be eligible for Fire Plan benefits. Nondisabled participants must be at least age 50 and have five years of service.

Disabled participants do not have a minimum retirement age and must have five years of service.

Employees/retirees and their eligible spouses and dependents receive medical benefits offered through CalPERS. The Fire Plan offers retirees and their dependents access to dental, vision and life insurance for the remainder of their lifetime at the same premium rates applicable to active employees.

For employees hired prior to June 1, 2010, the District contributes the same amount for retirees as is contributed for similarly situated active employees. The District contributes the full premium up to 95% of the premium (determined reflecting coverage level and Basic, Combination or Supplemental rate) for the Kaiser Bay Area plan offered by CalPERS.

For employees hired on or after June 1, 2010, the Fire Plan has vesting requirements. Under the vesting program, employees must have ten years of CalPERS service, five of which must be with the City, to receive a contribution of 50%. An additional 5% contribution is received for each additional year of service up a 100% contribution after 20 years of service. The premium paid by the Fire Plan for employees hired on or after June 1, 2010 is subject to a cap. For 2022, the caps were $816 for retiree only coverage, $1,548 for the retiree plus one dependent and $1,983 for the retiree plus 2 or more dependents.

Employees Covered by Benefit Terms: At the June 30, 2023 actuarial valuation date, the following employees were covered by the benefit terms:

City Plan Fire Plan
Inactive employees or beneficiaries currently receiving benefit payments 47 18 Inactive employees entitled to but not yet receiving benefit payments 2 Active employees 71 22
Total 120 40
Contributions: The City Council and Fire District Board have the authority to establish and amend the contribution requirements of the City and Fire District and employees with powers granted to it under the City Municipal Code and California Government Code, subject to the Memorandums of Understanding with employee bargaining units.

Employees are not required to contribute to the City or Fire Plans. During the fiscal year ended June 30, 2024, the City’s direct payments of insurance premiums were $550,000, implicit subsidy was $205,183 and cash contributions to the trust were $256,036, resulting in total contributions of $1,011,219. During the fiscal year ended June 30, 2024, the Fire District’s direct payments of insurance premiums were $350,222 and the implicit subsidy was $119,904, resulting in total contributions of $470,126. The City and Fire District make contributions to the CERBT, which is administered by CalPERS. 285

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
66 NOTE K – OTHER POSTEMPLOYMENT BENEFITS (Continued)
Net OPEB Liability: The City and Fire District's net OPEB liabilities were measured as of June 30, 2023, and the total OPEB liabilities used to calculate the net OPEB liabilities were determined by actuarial valuations as of June 30, 2022.

Actuarial Assumptions: The total OPEB liabilities at the measurement date were determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

City Plan Fire Plan
Valuation date June 30, 2023 June 30, 2023
Measurement date June 30, 2024 June 30, 2024
Actuarial cost method Entry-age normal cost method Entry-age normal cost method Actuarial assumptions:

Discount rate 5.60% 6.20%
Inflation 2.50% 2.50%
Salary increases 3.00% 3.00%
Investment rate of return 5.60% 6.20%
Mortality rates Derived using CalPERS membership data Derived using CalPERS membership data Pre-retirement turnover Derived using CalPERS membership data Derived using CalPERS membership data Healthcare trend rate 6.5% grading down to 3.9% in 2075 6.5% grading down to 3.9% in 2075 Percentage electing to
cover spouse 85%
60% for employees hired before and 45% for
employees hired on or after July 1, 2016
The healthcare trend shown above was developed using the Getzen Model 2023 published by the Society of Actuaries. Mortality information for the City and Fire Plans was developed from a blending of data and methodologies found in (1) the Society of Actuaries Mortality Improvement Scale MP-2021 Report and (2) the demographic assumptions used in the 2021 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors insurance and Federal Disability Insurance Trust Funds, published in 2021. The City and Fire Plans mortality improvement was based on the MacLeod Watts Scale 2020.

The pre-retirement turnover information was developed based on CalPERS’ specific data. For more details, please refer to the December 2017 Experience Study Report. The Experience Study Report may be accessed on the CalPERS website www.calpers.ca.gov http://www.calpers.ca.gov/under Forms and Publications.

The long-term expected rate of return on OPEB 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 OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation.

The City has elected the CERBT Strategy 2 portfolio and the Fire District has elected the CERBT Strategy 1 portfolio. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:
286

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
67 NOTE K – OTHER POSTEMPLOYMENT BENEFITS (Continued)
Asset Class City Plan Fire Plan City Plan Fire Plan
Global equity 34.0% 49.0% 6.80% 6.80%
Fixed income 41.0% 23.0% 4.50% 4.50%
Real estate investment trusts (REITs) 17.0% 20.0% 6.20% 6.20% Treasury inflation protected securities (TIPS) 5.0% 5.0% 3.60% 3.60% Commodities 3.0% 3.0% 3.50% 3.50%
Total 100.0% 100.0%
Target Allocation
Long-term Expected
Rate of Return
Discount Rate: The discount rate used to measure the total City and Fire District OPEB liabilities was

5.60% and 6.20%, respectively. The Fire District discount rate was increased from 6.15% to 6.20%, from the previous measurement date. The projection of cash flows used to determine the discount rate assumed that City and Fire District contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the City and Fire Plans’ fiduciary net positions were projected to be available to make all projected OPEB payments for current active and inactive employees.

Therefore, the long-term expected rate of return on OPEB plan investments were applied to all periods of projected benefit payments to determine the total OPEB liabilities.

Changes in the Net OPEB Liability: Changes in the net OPEB liability were as follows during the year ended June 30, 2024:

Total OPEB Plan Fiduciary Net OPEB
City Plan Liability Net Position Liability/(Asset)
Balance at June 30, 2023 13,945,039 $ 6,705,653 $ 7,239,386 $ Changes in the year:

Service cost 579,897 579,897
Interest 794,555 794,555
Changes in assumptions (184,321) (184,321)
Difference between expected and actual experience (953,891) (954) Contributions - employer 882,063 (882,063)
Net investment income 249,750 (249,750)
Benefit payments (672,856) (672,856)
Administrative expenses (1,953) 1,953
Net changes (436,616) 457,004 (893,620)
Balance at June 30, 2024 13,508,423 $ 7,162,657 $ 6,345,766 $ Increase (Decrease)
287

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
68 NOTE K – OTHER POSTEMPLOYMENT BENEFITS (Continued)
Total OPEB Plan Fiduciary Net OPEB
Fire Plan Liability Net Position Liability/(Asset)
Balance at June 30, 2023 7,139,265 $ 3,748,479 $ 3,390,786 $ Changes in the year:

Service cost 247,961 247,961
Interest 442,848 442,848
Difference between expected and actual experience (112,728) (113) Changes in assumptions 36,441 36,441
Contributions - employer 372,889 (372,889)
Net investment income 240,698 (240,698)
Benefit payments (372,889) (372,889)
Administrative expenses (1,089) 1,089
Net changes 241,633 239,609 2,024
Balance at June 30, 2024 7,380,898 $ 3,988,088 $ 3,392,810 $ Total City and Fire Plans 20,889,321 $ 11,150,745 $ 9,738,576 $ Increase (Decrease)
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate and Healthcare Cost Trend Rates:

The following presents the net OPEB liability of the City and Fire District, as well as what the City and Fire District's net OPEB 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 discount rate:

Current
1% Decrease Discount Rate 1% Increase

4.60% 5.60% 6.60%
Net OPEB liability - City Plan $ 6,345,766 8,156,924 $ 4,857,173 $ Current
1% Decrease Discount Rate 1% Increase

5.20% 6.20% 7.20%
Net OPEB liability - Fire Plan $ 3,392,810 4,380,495 $ 2,584,267 $ Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates: The following presents the net OPEB liability of the City and Fire District, as well as what the City and Fire District's net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1 percentage point lower or 1 percentage point higher than the current healthcare cost trend rates:

Current
Healthcare Cost
1% Decrease Trend Rates 1% Increase
Net OPEB liability - City Plan $ 6,345,766 4,708,816 $ 8,363,970 $ Current
Healthcare Cost
1% Decrease Trend Rates 1% Increase
Net OPEB liability - Fire Plan $ 3,392,810 2,517,770 $ 4,475,777 $ 288

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
69 NOTE K – OTHER POSTEMPLOYMENT BENEFITS (Continued)
OPEB Plan Fiduciary Net Position: Detailed information about the City and Fire District Plan’s fiduciary net position is available in the separately issued CERBT financial report at www.calpers.ca.gov.

OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources: For the year ended June 30, 2024, the City and Fire District recognized OPEB expense of $1,405,097 and $469,655, respectively, for a total OPEB expense of $1,874,752.

At June 30, 2024, the District reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Deferred
Outflows Inflows
City Plan of Resources of Resources
OPEB contributions subsequent to measurement date 1,011,219 $ Differences between actual and expected experience 53,712 (959,403) $ Changes in assumptions 1,936,853 (157,608)
Net differences between projected and actual earnings
on plan investments 560,106
Total - City Plan $ (1,117,011) 3,561,890 $
Fire Plan
OPEB contributions subsequent to measurement date 470,126 $ Differences between actual and expected experience (687,239) $ Changes in assumptions 807,319 (39,703)
Net differences between projected and actual earnings
on plan investments 277,433
Total - Fire Plan $ (726,942) 1,554,878 $
Total - City and Fire Plans 5,116,768 $ (1,843,953) $
The amount reported as deferred outflows of resources related to contributions after the measurement date will be recognized as a reduction of the net pension liability in the subsequent fiscal year. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year Ended
June 30 City Plan Fire Plan Total
2025 399,625 $ 3,965 $ 403,590 $
2026 363,420 4,284 367,704
2027 566,677 183,342 750,019
2028 230,626 6,322 236,948
2029 (1,826) 74,653 72,827
Thereafter 85,244 (124,862) (39,618)
$ 357,810 1,433,660 $ 1,791,470 $
289

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
70 NOTE K – OTHER POSTEMPLOYMENT BENEFITS (Continued)
Payable to the OPEB Plan: At June 30, 2024, there were no significant payables to the OPEB plans.

NOTE L – RISK MANAGEMENT
Insurance Coverage
The City is a member of the Pooled Liability Assurance Network Joint Powers Authority (Plan JPA) for liability coverage of $1.0 million with excess liability coverage of $34 million through commercial carriers, for total coverage of $35 million, subject to a deductible of $25,000. Property and vehicle coverage through the Plan JPA is $500,000 and $100,000, respectively, with excess liability coverage through commercial carriers of $999,500,000, for total coverage of $1 billion, subject to a $5,000 deductible for the Plan JPA coverage and $500,000 for pooled coverage. Flood damage coverage limit is $25 million and crime coverage, including employee theft, forgery, computer fraud, identity fraud, and fund/money transfer, ranges from $25,000 to $2,000,000 with a deductible of $10,000.

The City is also a member of the Shared Agency Risk Pool (SHARP), which is administered by the Plan JPA, for worker’s compensation insurance. Workers compensation insurance is provided by SHARP up to $250,000 and excess insurance exists through the Local Agency Worker’s Compensation Excess Joint Powers Authority (LAWCX) that results in a coverage limit of up to $5,000,000 per claim. Excess commercial insurance is retained by LAWCX up to $5 million. The City has no deductible for such claims. Insurance transactions are accounted for in the City’s General Fund.

The Plan, SHARP and LAWCX are governed by boards consisting of representatives from member agencies. The boards control the operations of the Plan, SHARP and LAWCX, including selection of management and approval of operating budgets, independent of any influence by member municipalities beyond their representation on the boards. Actual surpluses or losses are shared according to a formula developed from overall loss costs and spread to member entities on a percentage basis after a retrospective rating. Audited financial statements may be obtained from the Plan, SHARP and LAWCX at 1750 Creekside Drive, Suite 200, Sacramento, CA 95833.

The component unit Fire Protection District of the City obtains general, personal injury, fire damage, medical, products/completed operations annual aggregate, umbrella, management, cyber, auto, employee dishonesty and garage keepers liability insurance through its membership in the Fire Agencies Insurance Risk Authority (FAIRA). The District transfers the risk of loss to the Authority and is covered by the Authority from $500,000 to $1,000,000 per occurrence with an aggregate limit of $11,000,000 or $2 million for employee dishonesty coverage. Deductibles range from $250 to $100,00, depending on the coverage. The Fire Association Self Insurance System, a risk sharing pool, provides workers compensation insurance coverage for the Fire District. The System is selfinsured for the first $750,000 of each claim and purchases commercial insurance excess coverage up to $5,000,000. The District has no deductible for works compensation insurance.

Liability for Uninsured Worker Compensation Claims: The City’s liability for uninsured worker compensation claims, including estimated claims incurred but not reported, was estimated by management based on prior years claims experience and was computed as follows as of June 30:
290

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NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
71 NOTE L – RISK MANAGEMENT (Continued)
Year Ended Year Ended Year Ended
June 30, 2024 June 30, 2023 June 30, 2022
Unpaid claims, beginning of fiscal year 113,638 $ 2,133,981 $ 1,636,881 $ Incurred claims and claim adjustment expenses (including IBNRs) (36,828) 218,125 815,192 Claim payments (232,035) (1,983,515) (318,092)
Unpaid claims, end of fiscal year 99,728 $ 113,638 $ 2,133,981 $ The City has had no settlements that exceeded insurance coverage in the last three fiscal years, and no changes in insurance coverage have accrued from the prior year. The liability for uninsured claims is typically liquidated by the Fire District Operations Special Revenue Fund.

NOTE M – OTHER COMMITMENTS AND CONTINGENT LIABILITIES
The City participates in a number of federal and state grant programs subject to financial and compliance audits by the grantors or their representatives. The amount, if any, of expenditures that may be disallowed by the granting agencies cannot be determined at this time. Management believes that such disallowances, if any, would not have a material effect on the financial statements.

The City is a defendant in a number of lawsuits that have arisen in the normal course of business, the outcome of which cannot be predicted with certainty. In the opinion of the City Attorney, these actions when finally adjudicated will not have a material adverse effect on the financial position of the City.

On July 11, 2022, the City filed a complaint in Napa County Superior Court alleging the City of Vallejo (“Vallejo”) breached its 1996 Agreement, and subsequent amendments, with the City regarding an agreement that Vallejo would provide water to the City (“1996 Agreement”). The case was transferred from Napa County Superior Court to Sacramento County Superior Court, a neutral jurisdiction. The City’s position is that the1996 Agreement and its amendments do not allow Vallejo to have discretion whether to furnish water to the City provided that Vallejo is paid the stated amount for water. Discovery is proceeding in the case and is currently set for Trial on May 5, 2025.

In Sacramento County Superior Court, the City of Vallejo challenged the City’s approval of a warehouse facility under the California Environmental Quality Act (“CEQA”) claiming an inadequate consideration of water supply associated with approval of the development. During July 2024, the Sacramento Superior Court denied Vallejo’s Petition for Writ of Mandate, ruling in favor of the City. The matter is currently on appeal with the California Third District Court of Appeal.

In Sacramento County Superior Court, the City of Vallejo challenged the Final Environmental Impact Report (“FEIR”) associated with the proposed annexation of the Paoli/Watson Lane Unincorporated Area to the City. Vallejo also challenges the City’s FEIR determination under CEQA of adequate water supply, failure to analyze growth inducing impacts of the Project, and failure to adequately analyze greenhouse gas emissions.

In Marin County Superior Court, the City of Vallejo challenged a voter approved initiative, Measure K, which establishes a ministerial procedure for authorization of industrial uses within the industrial zone of the City. Vallejo challenges the City’s implementation of Measure K on the basis that the implementation should have been subject to review under CEQA. 291

CITY OF AMERICAN CANYON

NOTES TO BASIC FINANCIAL STATEMENTS (CONTINUED)
June 30, 2024
72 NOTE M – OTHER COMMITMENTS AND CONTINGENT LIABILITIES (Continued) The outcome and impact of these cases cannot reasonably be determined.

The County of Napa Airport Land-Use Commission (“ALUC”) proceeded with an Airport Land-Use Compatibility Plan (“ALUCP”) of which the Fire District did not receive notice. The proposed ALUCP defines a “Major Land-Use Action” to include an extension of a sphere of influence of a special district or a city, which is not within the jurisdiction of the ALUC. The Fire District is pursuing an administrative remedy to eliminate the referenced portion of the ALUCP. The matter is now pending before the ALUC.

The outcome and impact of this matter cannot reasonable be determined.

The City has an agreement with the Napa County Flood Control and Water Conservation District (Napa Flood) to acquire water from the California State Water Project through the year 2035. Each year, the State determines the capital and operating costs associated with Napa Flood’s share of the North Bay Aqueduct as well a charge dependent on water deliveries. The City’s share of these costs is approximately 18%. The City is obligated to pay the capital component even if it does not receive water. The amount paid under this contract during the year ended June 30, 2024 was approximately $2.19 million, of which $692,000 was related to the capital component. A similar payment will be required each year through 2035. The State Water Project contractors and State Department of Water Resources agreed to extend the contract through 2085.

In December 2019, the Council approved an agreement for consulting services for the Comprehensive General Plan 2040 Update in an amount not to exceed $1,466,574. As of June 30, 2024, $638,000 has been spent on this project.

The City has a contractual relationship with Sites Project Authority (the Authority), which is developing the Sites Reservoir Project (the Project) in the Sacramento Valley. The Project is an offriver reservoir that would capture excess water from major storms to save for drier periods. Under the 2019 Reservoir Project Agreement, as amended, the City has agreed to pay its proportional share of yearly budgeted Authority operating costs for approved phases of the Project. The City currently has a participation of 4,000 acre-feet, resulting in a percentage participation in the Project of 2.39%, which could change based on State of California and United States Bureau of Reclamation final participation in the Project. Participation results in rights to a “Storage Allocation” in the Project and proportional rights to any future power generation revenue developed. The Storage Allocation may be transferred by the City with the written consent of Authority members, which may not be unreasonably withheld. The City has contributed $2,128,500 to the Authority as of June 30, 2024, which is reported as a non-depreciable asset in the City’s Water Fund.

NOTE N- SUBSEQUENT EVENTS
In August 2024, the City Council approved the issuance of $5,500,000 in bonds for the City of American Canyon Community Facilities District No. 2018-1 at a true interest cost of less than

6.25%. The bond proceeds will be used as part of the Green Island Road Reconstruction and Widening project. This debt will be repaid through property tax assessment in the district and is not an obligation of the City.
292

REQUIRED SUPPLEMENTARY INFORMATION
293
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294

CITY OF AMERICAN CANYON
Budget and Actual
General Fund
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Property taxes 13,291,568 $ 14,054,972 $ 13,960,241 $ (94,731) $ Sales taxes 4,520,000 4,400,000 4,320,251 (79,749)
Other taxes 3,401,120 3,246,320 2,852,728 (393,592)
Fines and forfeitures 117,600 146,944 54,240 (92,704)
Licenses and permits 1,131,400 1,143,743 756,506 (387,237) Intergovernmental 93,100 124,530 109,661 (14,869)
Charges for services 2,011,249 2,139,520 1,404,627 (734,893) Use of money and property 349,200 349,200 1,356,973 1,007,773 Other 519,536 450,486 411,591 (38,895)
TOTAL REVENUES 25,434,773 26,055,715 25,226,818 (828,897)

EXPENDITURES
Current:

General government 8,059,300 8,306,995 7,674,573 632,422 Public safety 9,404,565 9,418,079 9,207,359 210,720
Public works 3,091,073 3,144,840 2,719,637 425,203
Community development 3,089,184 3,386,627 2,897,716 488,911 Parks and recreation 4,125,132 4,066,267 3,505,722 560,545 Storm drain 451,063 458,889 350,109 108,780
Capital outlay 46,000 155,874 (109,874)
TOTAL EXPENDITURES 28,220,317 28,827,697 26,510,990 2,316,707

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (2,785,544) (2,771,982) (1,284,172) 1,487,810

OTHER FINANCING SOURCES (USES)
Transfers in 3,514,643 3,580,543 3,445,126 (135,417)
Transfers out (5,473,061) (5,473,061) (5,899,454) (426,393)

TOTAL OTHER FINANCING
SOURCES AND USES (1,892,518) (1,958,418) (2,454,328) (561,810) NET CHANGE IN FUND BALANCE (4,743,962) (4,664,500) (3,738,500) 926,000 Fund balance, beginning of year 15,300,491 15,300,491 15,300,491 FUND BALANCE, END OF YEAR 10,556,529 $ 10,635,991 $ 11,561,991 $ 926,000 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 73 295

CITY OF AMERICAN CANYON
Budget and Actual
Fire District Operations Special Revenue Fund
For the year ended June 30, 2024
Budgeted Amounts Actual Amounts
Variance with
Final Budget
Original Final

REVENUES
Property taxes 6,109,016 $ 6,109,016 $ 6,035,967 $ (73,049) $ Other taxes 769,935 769,935 798,069 28,134
Intergovernmental 44,934 44,934 132,498 87,564
Charges for services 356,493 356,493 357,809 1,316
Use of money and property 123,672 123,672 243,944 120,272 Other 166,800 166,800 172,220 5,420
TOTAL REVENUES 7,570,850 7,570,850 7,740,507 169,657

EXPENDITURES
Current:

Public safety 8,117,499 8,117,499 7,770,437 347,062
Debt service:

Principal 281,084 281,084 238,000 43,084
Interest and other charges 43,084 (43,084)
Capital outlay 266,092 (266,092)
TOTAL EXPENDITURES 8,398,583 8,398,583 8,317,613 80,970

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (827,733) (827,733) (577,106) 250,627

OTHER FINANCING SOURCES (USES)
Transfers in 700,000 700,000 400,000 (300,000)
Transfers out (20,700) (20,700)

TOTAL OTHER FINANCING
SOURCES AND USES 700,000 700,000 379,300 (320,700)
NET CHANGE IN FUND BALANCE (127,733) (127,733) (197,806) (70,073) Fund balance, beginning of year 5,750,377 5,750,377 5,750,377 FUND BALANCE, END OF YEAR 5,622,644 $ 5,622,644 $ 5,552,571 $ (70,073) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 74 296

CITY OF AMERICAN CANYON
Budget and Actual
CDBG, CalHome and HOME Loan Development Special Revenue Fund For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Intergovernmental 63,000 $ 63,000 $ 256,710 $ 193,710 $ Use of money and property 1,290 2,108 3,989 1,881
Other 60,000 72,875 62,451 (10,424)
TOTAL REVENUES 124,290 137,983 323,150 185,167

EXPENDITURES
Current:

Community development 164,899 164,899 583,601 (418,702) TOTAL EXPENDITURES 164,899 164,899 583,601 (418,702)

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (40,609) (26,916) (260,451) (233,535) NET CHANGE IN FUND BALANCE (40,609) (26,916) (260,451) (233,535) Fund balance, beginning of year 115,903 115,903 115,903 FUND BALANCE, END OF YEAR 75,294 $ 88,987 $ (144,548) $ (233,535) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 75 297

CITY OF AMERICAN CANYON
Budget and Actual
State and Federal Grants - City Special Revenue Fund
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Intergovernmental 11,272,007 $ 11,272,007 $ 2,824,871 $ (8,447,136) $ Investment earnings 45,551 45,551
TOTAL REVENUES 11,272,007 11,272,007 2,870,422 (8,401,585)

EXPENDITURES
Current:

Public works 327 (327)
TOTAL EXPENDITURES 327 (327)

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 11,272,007 11,272,007 2,870,095 (8,401,912)

OTHER FINANCING SOURCES (USES)
Transfers out (11,414,626) (11,414,626) (3,282,625) 8,132,001

TOTAL OTHER FINANCING
SOURCES AND USES (11,414,626) (11,414,626) (3,282,625) 8,132,001 NET CHANGE IN FUND BALANCE (142,619) (142,619) (412,530) (269,911) Fund balance (deficit), beginning of year 81,957 81,957 81,957 FUND BALANCE, END OF YEAR (60,662) $ (60,662) $ (330,573) $ (269,911) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 76 298
June 30, 2024 June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Proportion of the net pension liability 0.21961% 0.21518% 0.21322% 0.20221% 0.19697% 0.19312% 0.19133% 0.18829% 0.19150% 0.20960% Proportionate share of the net pension liability 10,981,516 $ 10,068,806 $ 4,048,631 $ 8,529,197 $ 7,887,778 $ 7,278,267 $ 7,542,231 $ 6,540,954 $ 5,334,328 $ 5,166,818 $ Covered payroll - measurement period 6,970,020 $ 6,427,864 $ 5,771,318 $ 6,383,583 $ 5,876,867 $ 5,993,406 $ 5,979,018 $ 5,417,416 $ 5,157,279 $ 5,062,574 $ Proportionate share of the net pension liability
as a percentage of covered payroll 157.55% 156.64% 70.15% 133.61% 134.22% 121.44% 126.14% 120.74% 103.43% 102.06% Plan fiduciary net position as a percentage of
the total pension liability 77.33% 77.69% 90.01% 77.32% 77.41% 76.60% 74.15% 71.92% 78.22% 77.38% Notes to Schedule:

Change in Benefit Terms: None.

Changes in assumptions:

Discount rate changes (measurement date) 6.90% 6.90% 7.15% 7.15% 7.15% 7.15% 7.15% 7.65% 7.65% 7.50% June 30, 2024 June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Contractually required contribution (actuarially
determined) - employer fiscal year 1,240,726 $ 1,386,650 $ 1,245,432 $ 1,099,634 $ 1,072,824 $ 990,170 $ 918,516 $ 903,780 $ 816,543 $ 737,934 $ Contributions in relation to the actuarially
determined contributions (1,240,726) (1,386,650) (1,245,432) (1,099,634) (1,072,824) (990,170) (918,516) (903,780) (816,543) (737,934) Contribution deficiency (excess) $ - - $ - $ - $ - $ - $ - $ - $ - $ - $ Covered payroll - employer fiscal year 7,680,981 $ 6,970,020 $ 6,427,864 $ 5,771,318 $ 6,383,583 $ 5,876,867 $ 5,993,406 $ 5,979,018 $ 5,417,416 $ 5,157,279 $ Contributions as a percentage of covered payroll 16.15% 19.89% 19.38% 19.05% 16.81% 16.85% 15.33% 15.12% 15.07% 14.31% Valuation date for contribution rates - June 30: 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 Valuation date for financial reporting - June 30: 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 Measurement date - June 30: 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Methods and assumptions used to determine contribution rates:

Actuarial method
Amortization method
Remaining amortization period
Asset valuation method
Inflation 2.30% 2.50% 2.50% 2.50% 2.625% 2.75% 2.75% 2.75% 2.75% 2.75% Salary increases
Investment rate of return and discount rate
used to compute contribution rate 6.80% 7.00% 7.00% 7.00% 7.25% 7.375% 7.50% 7.50% 7.50% 7.50% Retirement age
Mortality

CITY OF AMERICAN CANYON
50-67 years. Probablilities of retirement are based on the most recent CalPERS Experience Study.

Most recent CalPERS Experience Study
Last 10 Years
Entry age normal cost method
Level percentage of payroll, closed
Varies, not more than 30 years
Market value
Varies by entry age and service
Required Supplementary Information
For the Year Ended June 30, 2024

SCHEDULE OF THE PROPORTIONATE SHARE OF THE

NET PENSION LIABILITY - CITY MISCELLANEOUS PLAN (UNAUDITED) Last 10 Years

SCHEDULE OF CONTRIBUTIONS TO THE PENSION PLAN -

CITY MISCELLANEOUS PLAN (UNAUDITED)
77 299
June 30, 2024 June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Proportion of the net pension liability 0.13704% 0.13707% 0.14211% 0.12336% 0.12236% 0.12252% 0.12085% 0.12357% 0.12520% 0.11999% Proportionate share of the net pension liability 10, $ 9,419,097 243,623 $ 4,987,426 $ 8,218,591 $ 7,638,514 $ 7,189,025 $ 7,220,857 $ 6,399,934 $ 5,159,412 $ 4,500,491 $ Covered payroll - measurement period 2,340,562 $ 2,291,394 $ 1,825,049 $ 2,023,975 $ 1,891,216 $ 1,824,180 $ 1,944,380 $ 1,524,899 $ 1,501,544 $ 1,606,377 $ Proportionate share of the net pension liability
as a percentage of covered payroll 437.66% 411.06% 273.28% 406.06% 403.89% 394.10% 371.37% 419.70% 343.61% 280.16% Plan fiduciary net position as a percentage of
the total pension liability 70.77% 71.46% 83.45% 71.64% 72.20% 72.74% 71.56% 71.92% 75.49% 77.83% Notes to Schedule:

Change in Benefit Terms: None
Changes in assumptions:

Discount rate changes (measurement date) 6.90% 6.90% 7.15% 7.15% 7.15% 7.15% 7.15% 7.65% 7.65% 7.50% June 30, 2023 June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Contractually required contribution (actuarially
determined) - employer fiscal year 1,147,221 $ 1,084,498 $ 1,000,900 $ 874,486 $ 1,007,896 $ 881,120 $ 781,173 $ 712,349 $ 622,420 $ 549,070 $ Contributions in relation to the actuarially
determined contributions (1,147,221) (1,084,498) (1,000,900) (874,486) (1,007,896) (881,120) (781,173) (712,349) (622,420) (549,070) Contribution deficiency (excess) - $ - $ - $ - $ - $ - $ - $ - $ - $ - $

Covered payroll - fiscal year 2,646,974 $ 2,340,562 $ 2,291,394 $ 1,825,049 $ 2,023,975 $ 1,891,216 $ 1,824,180 $ 1,944,380 $ 1,524,899 $ 1,501,544 $ Contributions as a percentage of covered payroll 43.34% 46.33% 43.68% 47.92% 49.80% 46.59% 42.82% 36.64% 40.82% 36.57% Valuation date for contribution rates - June 30: 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 Valuation date for financial reporting - June 30: 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 Measurement date - June 30: 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Methods and assumptions used to determine contribution rates:

Actuarial method
Amortization method
Remaining amortization period
Asset valuation method
Inflation 2.30% 2.50% 2.50% 2.50% 2.625% 2.75% 2.75% 2.75% 2.75% 2.75% Salary increases
Investment rate of return and discount rate
used to compute contribution rate 6.80% 7.00% 7.00% 7.00% 7.25% 7.375% 7.50% 7.50% 7.50% 7.50% Retirement age
Mortality
Last 10 Years

SCHEDULE OF CONTRIBUTIONS TO THE PENSION PLAN -
Last 10 Years

CITY OF AMERICAN CANYON
Required Supplementary Information
For the Year Ended June 30, 2024

SCHEDULE OF THE PROPORTIONATE SHARE OF THE

NET PENSION LIABILITY - FIRE SAFETY PLAN (UNAUDITED)

FIRE SAFETY PLAN (UNAUDITED)
Entry age normal cost method
Level percentage of payroll, closed
Varies, not more than 30 years
Market value
Varies by entry age and service
50-57 years. Probablilities of retirement are based on the most recent CalPERS Experience Study.

Most recent CalPERS Experience Study
78 300
June 30, 2024 June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Proportion of the net pension liability 0.00006% 0.00038% 0.00230% 0.00129% 0.00178% 0.00233% 0.00232% 0.00270% 0.00304% 0.00294% Proportionate share of the net pension liability 3,193 $ 17,628 $ 43,738 $ 54,399 $ 71,296 $ 87,920 $ 91,294 $ 93,760 $ 83,520 $ 72,565 $ Covered payroll - measurement period 85,706 $ 79,922 $ 73,720 $ 27,107 $ N/A N/A N/A N/A N/A N/A Proportionate share of the net pension liability
as a percentage of covered payroll 3.73% 22.06% 59.33% 200.68% N/A N/A N/A N/A N/A N/A Plan fiduciary net position as a percentage of
the total pension liability 91.72% 8.69% 0.00% 0.00% 0.00% 0.00% 0.00% 64.80% 68.95% 73.76% Notes to Schedule:

Change in Benefit Terms: None
Changes in assumptions:

Discount rate changes (measurement date) 6.90% 6.90% 7.15% 7.15% 7.15% 7.15% 7.15% 7.65% 7.65% 7.50% June 30, 2024 June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 Contractually required contribution (actuarially
determined) - employer fiscal year 7,080 $ 6,686 $ 18,869 $ 24,560 $ 20,740 $ 18,930 $ 19,016 $ 6,602 $ 6,056 $ 5,443 $ Contributions in relation to the actuarially
determined contributions (7,080) (6,686) (18,869) (24,560) (20,740) (18,930) (19,016) (6,602) (6,056) (5,443) Contribution deficiency (excess) - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Covered payroll - fiscal year 89,502 $ 85,706 $ 79,922 $ 73,720 $ 27,107 $ N/A N/A N/A N/A N/A Contributions as a percentage of covered payroll 7.91% 7.80% 23.61% 33.32% 76.51% N/A N/A N/A N/A N/A Valuation date for contribution rates - June 30: 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 Valuation date for financial reporting - June 30: 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 Measurement date - June 30: 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Methods and assumptions used to determine contribution rates:

Single Employers Example
Amortization method
Remaining amortization period
Asset valuation method
Inflation 2.30% 2.50% 2.50% 2.50% 2.625% 2.75% 2.75% 2.75% 2.75% 2.75% Salary increases
Investment rate of return and discount rate
used to compute contribution rate 6.80% 7.00% 7.00% 7.00% 7.25% 7.375% 7.50% 7.50% 7.50% 7.50% Retirement age
Mortality

SCHEDULE OF CONTRIBUTIONS TO THE PENSION PLAN -

FIRE MISCELLANEOUS PLAN (UNAUDITED)
Last 10 Years
50-67 years. Probablilities of retirement are based on the most recent CalPERS Experience Study.

Most recent CalPERS Experience Study
Varies by entry age and service
Market value
Varies, not more than 30 years
Level percentage of payroll, closed
Entry age normal cost method
The plan did not have active employees from 2015 - 2019, so there was no covered payroll during those fiscal years.

Last 10 Years

CITY OF AMERICAN CANYON
Required Supplementary Information
For the Year Ended June 30, 2024

SCHEDULE OF THE PROPORTIONATE SHARE OF THE

NET PENSION LIABILITY - FIRE MISCELLANEOUS PLAN (UNAUDITED) 79 301
2024 2023 2022 2021 2020 2019 2018
Total OPEB liability
Service cost 579,897 $ 517,905 $ 441,947 $ 429,075 $ 335,883 $ 326,100 $ 326,100 $ Interest 794,555 766,260 700,679 657,168 602,996 553,400 519,700 Changes in assumptions (184,321) 684,550 1,901,027 945,591 Differences between expected and
actual experience (953,891) 91,627 (416,017) 2,700
Benefit payments (672,856) (553,536) (490,357) (455,763) (390,596) (351,400) (407,000) Net change in total OPEB liability (436,616) 1,415,179 2,644,923 630,480 1,077,857 530,800 438,800 Total OPEB liability - beginning 13,945,039 12,529,860 9,884,937 9,254,457 8,176,600 7,645,800 7,207,000 Total OPEB liability - ending (a) 13,508,423 $ 13,945,039 $ 12,529,860 $ 9,884,937 $ 9,254,457 $ 8,176,600 $ 7,645,800 $ Plan fiduciary net position
Contributions - employer 882,063 $ 885,236 $ 812,638 $ 571,500 $ 576,296 $ 693,900 $ 673,700 $ Net investment income 249,750 (1,005,664) 1,536,192 186,101 300,131 322,826 366,285 Benefit payments (672,856) (553,536) (490,357) (455,763) (390,596) (351,400) (407,000) Administrative expenses (1,953) (1,901) (2,116) (2,575) (1,033) (2,126) (1,785) Net change in plan fiduciary net position 457,004 (675,865) 1,856,357 299,263 484,798 663,200 631,200 Plan fiduciary net position - beginning 6,705,653 7,381,518 5,525,161 5,225,898 4,741,100 4,077,900 3,446,700 Plan fiduciary net position - ending (b) 7,162,657 $ 6,705,653 $ 7,381,518 $ 5,525,161 $ 5,225,898 $ 4,741,100 $ 4,077,900 $ Net OPEB liability - ending (a)-(b) 6,345,766 $ 7,239,386 $ 5,148,342 $ 4,359,776 $ 4,028,559 $ 3,435,500 $ 3,567,900 $ Plan fiduciary net position as a percentage
of the total OPEB liability 53.02% 48.09% 58.91% 55.89% 56.47% 57.98% 53.34% Covered-employee payroll - measurement
period 6,969,315 $ 6,520,034 $ 6,734,681 $ 6,399,829 $ 5,955,051 $ 6,053,800 $ 5,811,270 $ Net OPEB liability as percentage of
covered-employee payroll 91.05% 111.03% 76.45% 68.12% 67.65% 56.75% 61.40% Notes to Schedule:

Valuation date - June 30 2023 2021 2021 2019 2019 2017 2017 Measurement period - fiscal year ended June 30 2023 2022 2021 2020 2019 2018 2017 Benefit changes: None None None None None None None
Assumptions:

Discount rate 5.60% 5.60% 6.00% 6.95% 6.95% 7.25% 7.25% Inflation 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50%
Salary increases 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% Health care trend:

Initial rate 6.50% 5.60% 5.60% 5.40% 5.40% Various Various Trends down to 3.90% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% In year 2075 2076 2076 2076 2076 2030 2030
Omitted years: GASB Statement No. 75 was implemented during the year ended June 30, 2018. No information was available prior to this date. Information will be added prospectively as it becomes available until 10 years are reported.

For the Year Ended June 30, 2024

CITY OF AMERICAN CANYON
Required Supplementary Information (Unaudited)
Schedule of Changes in the Net OPEB Liability and Related Ratios - City Plan Note: OPEB contributions are not based on a measure of pay so the City discloses covered-employee payroll. 80 302
2024 2023 2022 2021 2020 2019 2018
Total OPEB liability
Service cost 247,961 $ 198,928 $ 231,790 $ 230,045 $ 226,062 $ 210,881 $ 146,079 $ Interest 442,848 432,889 411,091 388,764 417,289 393,002 413,368 Differences between expected and
actual experience (112,728) (122,741) (837,691) (705,918) Changes in assumptions 36,441 681,322 192,051 (72,183) 184,537 126,927 60,313 Benefit payments (372,889) (318,137) (334,432) (287,603) (267,920) (266,215) (250,572) Net change in total OPEB liability 241,633 995,002 377,759 259,023 (277,723) 464,595 (336,730) Total OPEB liability - beginning 7,139,265 6,144,263 5,766,504 5,507,481 5,785,204 5,320,609 5,657,339 Total OPEB liability - ending (a) 7,380,898 $ 7,139,265 $ 6,144,263 $ 5,766,504 $ 5,507,481 $ 5,785,204 $ 5,320,609 $ Plan fiduciary net position
Contributions - employer 372,889 $ 621,817 $ 511,759 $ 517,331 $ 483,301 $ 530,288 $ 414,364 $ Net investment income 240,698 (579,397) 857,965 101,238 149,305 162,465 175,524 Benefit payments (372,889) (318,137) (334,432) (287,603) (267,920) (266,215) (250,572) Administrative and other expenses (1,089) (1,073) (1,189) (1,392) (530) (3,591) (904) Net change in plan fiduciary net position 239,609 (276,790) 1,034,103 329,574 364,156 422,947 338,412 Plan fiduciary net position - beginning 3,748,479 4,025,269 2,991,166 2,661,592 2,297,436 1,874,489 1,536,077 Plan fiduciary net position - ending (b) 3,988,088 $ 3,748,479 $ 4,025,269 $ 2,991,166 $ 2,661,592 $ 2,297,436 $ 1,874,489 $ Net OPEB liability - ending (a)-(b) 3,392,810 $ 3,390,786 $ 2,118,994 $ 2,775,338 $ 2,845,889 $ 3,487,768 $ 3,446,120 $ Plan fiduciary net position as a percentage
of the total OPEB liability 54.03% 52.51% 65.51% 51.87% 48.33% 39.71% 35.23% Covered-employee payroll - measurement
period 3,393,183 $ 2,393,068 $ 2,172,958 $ 2,277,760 $ 2,837,425 $ 2,509,387 $ 2,167,463 $ Net OPEB liability as percentage of
covered-employee payroll 99.99% 141.69% 97.52% 121.85% 100.30% 138.99% 158.99% Notes to Schedule:

Valuation date - June 30 2023 2021 2021 2019 2019 2017 2017 Measurement period - fiscal year ended - June 30 2023 2022 2021 2020 2019 2018 2017 Benefit changes: None None None None None None None
Assumptions:

Discount rate 6.20% 6.15% 7.00% 7.00% 7.00% 7.10% 7.28% Inflation 2.50% 2.50% 2.50% 2.50% 2.50% 2.75% 2.75%
Salary increases 3.00% 3.00% 3.00% 3.00% 3.00% 3.25% 3.25% Health care trend:

Initial rate 6.50% 5.60% 5.60% 6.50% 6.50% 7.50% 7.50%
Trends down to 3.90% 4.00% 4.00% 5.00% 5.00% 5.00% 5.00% In year 2076 2076 2076 2024 2024 2024 2024
Omitted years: GASB Statement No. 75 was implemented during the year ended June 30, 2018. No information was available prior to this date. Information will be added prospectively as it becomes available until 10 years are reported.

CITY OF AMERICAN CANYON
Required Supplementary Information (Unaudited)
Schedule of Changes in the Net OPEB Liability and Related Ratios - Fire Plan For the Year Ended June 30, 2024
81 303
2024 2023 2022 2021 2020 2019 2018
Actuarially determined contribution -
employer fiscal year 1,011,219 $ 984,045 $ 834,799 $ 812,638 $ 571,500 $ 576,700 $ 582,400 $ Contributions in relation to the actuarially
determined contributions (1,011,219) (882,063) (885,236) (812,638) (571,500) (578,522) (692,000) Contribution deficiency (excess) - $ 101,982 $ (50,437) $ - $ - $ (1,822) $ (109,600) $ Covered-employee payroll - employer
fiscal year 7,200,000 $ 6,969,315 $ 6,936,721 $ 6,734,681 $ 6,399,829 $ 5,955,051 $ 6,053,800 $ Contributions as a percentage of covered
payroll 14.04% 12.66% 12.76% 12.07% 8.93% 9.71% 11.43%
Notes to Schedule:

Valuation date - June 30 2023 2021 2021 2019 2019 2017 2017 Measurement period - fiscal year ended June 30 2023 2022 2021 2020 2019 2018 2017 Methods and assumptions used to determine contribution rates:

Actuarial cost method
Amortization method
Amortization period
Asset valuation method
Discount rate 5.60% 5.60% 6.95% 6.95% 6.95% 7.25% 7.25% Inflation 2.50% 2.50% 2.50% 2.50% 2.50% Not stated Not stated Payroll growth 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% Investment rate of return 5.60% 5.60% 6.95% 6.95% 6.95% 7.25% 7.25% Healthcare cost-trend rate, initial 6.50% 5.60% 5.40% 5.40% 5.40% Varies Varies Heathcare trending down to 3.90% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% Retirement age
Mortality
Assumed HMO/PPO split Not stated Not stated Not stated Not stated Not stated 65%/35% 65%/35% Percentage electing to cover spouse (1) (1) (1) (1) (1) 60% 60% (1) 60% for employees hired before July 1, 2016; 45% for employees hired on/after July 1, 2016 Level percentage of payroll, closed
Entry Age Normal Cost Method
Omitted years: GASB Statement No. 75 was implemented during the year ended June 30, 2018. No information was available prior to this date. Information will be added prospectively as it becomes available until 10 years are reported.

Most recent CalPERS Experience Study
Most recent CalPERS Experience Study
Market value of assets
30 years
For the Year Ended June 30, 2024

CITY OF AMERICAN CANYON
Last Ten Fiscal Years
Required Supplementary Information (Unaudited)
Schedule of Contributions to the OBEP Plan - City Plan
82 304
2024 2023 2022 2021 2020 2019 2018
Contractually determined contribution -
employer fiscal year 412,615 $ 401,768 $ 480,296 $ 467,573 $ 507,998 $ 492,634 $ 457,056 $ Contributions in relation to the contractually
determined contributions (470,126) (372,889) (621,817) (511,759) (507,998) (483,301) (530,288) Contribution deficiency (excess) (57,511) $ 28,879 $ (141,521) $ (44,186) $ - $ 9,333 $ (73,232) $ Covered-employee payroll - employer
fiscal year 3,726,010 $ 3,393,183 $ 2,238,147 $ 2,172,958 $ 2,922,548 $ 2,837,425 $ 2,509,387 $ Contributions as a percentage of covered
payroll 12.62% 10.99% 27.78% 23.55% 17.38% 17.03% 21.13% Notes to Schedule:

Valuation date - June 30 2023 2021 2021 2019 2019 2017 2017 Measurement period - fiscal year ended June 30 2023 2022 2021 2020 2019 2018 2017 Methods and assumptions used to determine contribution rates:

Actuarial cost method
Amortization method
Amortization period
Asset valuation method
Discount rate 6.20% 6.90% 6.95% 6.95% 7.28% 7.28% 7.28% Inflation 2.50% 2.50% 2.50% 2.75% 2.75% 2.75% 2.75%
Payroll growth 3.00% 3.00% 3.00% 3.25% 3.25% 3.25% 3.25% Investment rate of return 6.20% 6.90% 6.95% 6.95% 7.28% 7.28% 7.28% Healthcare trend, initial 6.50% 5.60% 6.50% 6.50% 7.50% 7.50% 7.50% Healthcare trending down to 3.90% 4.00% 5.00% 5.00% 5.00% 5.00% 5.00% Retirement age
Mortality
Percentage electing to cover spouse 85% 85% 85% 85% 85% 85% 85% Level percentage of payroll, closed
Entry Age Normal Cost Method
Omitted years: GASB Statement No. 75 was implemented during the year ended June 30, 2018. No information was available prior to this date. Information will be added prospectively as it becomes available until 10 years are reported.

CITY OF AMERICAN CANYON
Required Supplementary Information (Unaudited)
Schedule of Contributions to the OPEB Plan - Fire Plan
Last Ten Fiscal Years
For the Year Ended June 30, 2024
Most recent CalPERS Experience Study
Most recent CalPERS Experience Study
Market value of assets
30 years
83 305

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306

SUPPLEMENTARY INFORMATION

BUDGETARY COMPARISON

MAJOR CAPITAL PROJECTS AND DEBT SERVICE FUNDS
307

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308

CITY OF AMERICAN CANYON
Budget and Actual
City Capital Projects
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Use of money and property 20,198 $ 20,198 $
TOTAL REVENUES 20,198 20,198

EXPENDITURES
Current:

Public works 1,866,144 (1,866,144)
Capital outlay 27,177,715 $ 28,045,399 $ 4,112,358 23,933,041 TOTAL EXPENDITURES 27,177,715 28,045,399 5,978,502 22,066,897

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (27,177,715) (28,045,399) (5,958,304) 22,087,095

OTHER FINANCING SOURCES (USES)
Transfers in 25,414,038 26,281,721 5,909,591 (20,372,130) Transfers out (36,802) (36,802)

TOTAL OTHER FINANCING
SOURCES AND USES 26,281,721 25,414,038 5,872,789 (20,408,932) NET CHANGE IN FUND BALANCE (1,763,677) (1,763,678) (85,515) 1,678,163 Fund balance, beginning of year 1,290,386 1,290,386 1,290,386 FUND BALANCE, END OF YEAR (473,291) $ (473,292) $ 1,204,871 $ 1,678,163 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 84 309

CITY OF AMERICAN CANYON
Budget and Actual
Affordable Housing Capital Projects Fund
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Charges for services 1,576,163 $ 1,538,538 $ 412,129 $ (1,126,409) $ Use of money and property 3,000 3,000 21,405 18,405
Other 6,000 6,000 (6,000)
TOTAL REVENUES 1,585,163 1,547,538 433,534 (1,114,004)

EXPENDITURES
Current:

Community development 20,000 (20,000)
TOTAL EXPENDITURES 20,000 (20,000)

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 1,585,163 1,547,538 413,534 (1,134,004)

OTHER FINANCING SOURCES (USES)
Transfers out (60,270) 60,270

TOTAL OTHER FINANCING
SOURCES AND USES (60,270) 60,270
NET CHANGE IN FUND BALANCE 1,585,163 1,547,538 353,264 (1,194,274) Fund balance, beginning of year 310,074 310,074 310,074 FUND BALANCE, END OF YEAR 1,895,237 $ 1,857,612 $ 663,338 $ (1,194,274) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 85 310

NON-MAJOR GOVERNMENTAL FUNDS
311

SPECIAL REVENUE FUNDS
Storm Drainage – Accounts for the proceeds and expenditures of sales taxes received under the Napa County Flood Protection Sales Tax.

Measure T Streets and Roads – Accounts for the voter approved sales tax funds received for the maintenance, reconstruction and rehabilitation of streets, roads and transportation infrastructure.

Gas Tax – Accounts for proceeds and expenditures of gas tax revenue received under the California Streets and Highways Code.

Transportation Fund for Clean Air – Accounts for proceeds and expenditures received from fees on motor vehicle registrations to be used for transportation control projects that will reduce emissions.

BEGIN Program – Accounts for revenue granted by the California Department of Housing and Community Development to reduce local regulatory barriers to affordable homeownership housing and provide down-payment assistance loans to qualifying homebuyers.

State Supplemental Law Enforcement – Accounts for revenue granted from the state General Fund for Citizen Option for Public Safety (COPS) program to provide supplemental public safety services for front line law enforcement including anti-gang, community crime prevention and juvenile justice programs.

La Vigne Landscape and Lighting – Accounts for maintenance expenses of the three District zones which are paid for through property tax assessments placed on owner’s annual tax bills.

La Vigne Open Space – Accounts for the costs to maintain open space at the La Vigne Open Space.

Newell Park Open Space – Accounts for the costs to maintain open space at the Newell Open Space.

State and Federal Grants - Fire – Accounts for State and Federal Grants received for fire services.

Cannabis – Accounts for developer deposits and fees received to reimburse the City for costs associated with reviewing commercial cannabis business permits and conditional use permits.

Community Facilities District – Accounts for resources accumulated from property owners for Community Facilities District maintenance.

General Plan Update – Accounts for fees collected for the purpose of updating the City’s general plan to meet the demand of new development.

Legal Settlement – Accounts for legal settlements to be used for specific purposes or projects.

National Opioid Settlement – Accounts for legal settlements from the National Opioid Settlement to be used for specific purposes or projects.

CAPITAL PROJECTS FUNDS
Fire Mitigation – Accounts for a special voter approved new development tax for the purchase of the fire apparatus and facilities.

Park Improvement – Accounts for impact fees collected by new development to be used for adding new parks, park improvements, and recreation facilities.

Traffic Impact – Accounts for impact fees collected by new development to be used for street improvements.

Infrastructure – Accounts for bond proceeds restricted for street and road modernization projects. 312
Civic Facilities – Accounts for impact fees collected by new development to be used for Civic Facilities improvement projects.

Utility Underground – Accounts for fees collected from developers in lieu of providing undergrounding of utilities.

Zero Water Footprint – Accounts for mitigation monies collected to offset new water and sewer capital demands associated with development projects.

Community Facilities District Capital Projects – Accounts for resources accumulated from property owners for Community Facilities District capital projects.

Renovation and Replacement – Accounts for funds to be used to renovation or replace the City’s capital assets.

DEBT SERVICE FUNDS
Cabernet Village Lease – Accounts for debt service on lease financing for the purchase of the commercial office building at 4381 Broadway Street which was converted to a new City Hall facility.

Engie City – Accounts for debt service on lease financing for the purchase of equipment for the City.

Engie Fire – Accounts for debt service on lease financing for the purchase of equipment for fire services. 313
Storm
Drainage
Measure T -
Streets and
Roads Gas Tax
Transportation
Fund for Clean
Air
ASSETS
Cash and investments 5,567,989 $ 5,486,458 $ 1,373,535 $ Restricted cash and investments
Taxes receivable 803,047 94,276
Accounts receivable, net
Interest receivable 36,062 36,091 9,282
Due from other governments 3,929
Loans receivable, net
TOTAL ASSETS 5,607,980 $ 6,325,596 $ 1,477,093 $ $ -

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable $ 15,062 $ 74,666 74,412 $ 169,485 $
Due to other funds
TOTAL LIABILITIES 15,062 74,412 74,666 169,485

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 3,929 356,699

TOTAL DEFERRED INFLOWS
OF RESOURCES 3,929 356,699

FUND BALANCES
Restricted for:

Public safety
Public works 5,894,485 1,402,427
Storm drain projects 5,588,989
Community development,
planning and building
Parks
Committed
Other activities
Unassigned (169,485)
TOTAL FUND BALANCES (DEFICITS) 5,588,989 5,894,485 1,402,427 (169,485)

TOTAL LIABILITIES,

DEFERRED INFLOWS AND
FUND BALANCES 5,607,980 $ 6,325,596 $ 1,477,093 $ - $

SPECIAL REVENUE FUNDS

CITY OF AMERICAN CANYON
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
86 314
BEGIN
Program
State
Supplemental
Law
Enforcement
La Vigne
Landscape
and Lighting
La Vigne
Open Space
Newell Park
Open Space
State and
Federal
Grants -
Fire Cannabis
$ 4,527 144,024 $ 3,091,882 $ 182,058 $ 255,340 $ 5,891 $

1,220

122 19,815 1,198 1,777
94,663
94,527
$ 99,312 238,551 $ 3,112,917 $ 183,256 $ 257,117 $ 5,891 $ - $

9,149 $ 1,576 $ 5,151 $
14,632 $
9,149 1,576 5,151 14,632
$ 94,527 $ 94,663
94,527 94,663
5,891 4,649 $
3,103,768
144,024
251,966 181,680

(14,632)
144,024 3,103,768 4,649 181,680 251,966 5,891 (14,632)
$ 99,312 238,551 $ 3,112,917 $ 183,256 $ 257,117 $ 5,891 $ - $

SPECIAL REVENUE FUNDS
87 315
Community
Facilities
District
General Plan
Update
Legal
Settlement
National
Opioid
Settlement
ASSETS
Cash and investments 261,262 $ 130,000 $ 938,427 $ 31,277 $ Restricted cash and investments
Taxes receivable
Accounts receivable, net
Interest receivable 60 181 6,219
Due from other governments
Loans receivable, net
TOTAL ASSETS 261,322 $ 130,181 $ 944,646 $ 31,277 $

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable 29,581 $ 16,140 $ 14,780 $
Due to other funds 149,009
TOTAL LIABILITIES 29,581 165,149 14,780

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue

TOTAL DEFERRED INFLOWS

OF RESOURCES

FUND BALANCES
Restricted for:

Public safety $ 31,277
Public works 231,741 929,866
Storm drain projects
Community development,
planning and building
Parks
Committed
Other activities
Unassigned (34,968)
TOTAL FUND BALANCES (DEFICITS) 231,741 (34,968) 929,866 31,277

TOTAL LIABILITIES,

DEFERRED INFLOWS AND
FUND BALANCES 261,322 $ 130,181 $ 944,646 $ 31,277 $

SPECIAL REVENUE FUNDS
June 30, 2024

CITY OF AMERICAN CANYON
Combining Balance Sheet
Nonmajor Governmental Funds
88 316
Total Nonmajor
Special Revenue
Funds
Fire
Mitigation
Park
Improvement Traffic Impact Infrastructure
Civic
Facilities
Capital
Projects
Utility
Underground
$ 1,229,294 17,472,670 $ 1,475,397 $ 4,647,760 $ 33,881 $ 1,738,334 $ 318,759 $ 311,027
898,543
305 179,796
9,124 110,807 9,705 29,849 223 1,141 2,097
98,592
94,527
$ 1,238,723 18,675,139 $ 1,485,102 $ 4,857,405 $ 345,131 $ 1,739,475 $ 320,856 $ $ 410,002
163,641
573,643
549,818
549,818
1,238,723 41,817 $
4,857,405 11,562,287 $ 345,131 $ 1,739,475 $ 320,856 $
5,588,989
144,024
1,485,102 433,646 $

(219,085)
1,238,723 17,551,678 1,485,102 4,857,405 345,131 1,739,475 320,856 $ 1,238,723 18,675,139 $ 1,485,102 $ 4,857,405 $ 345,131 $ 1,739,475 $ 320,856 $

CAPITAL PROJECTS FUNDS
89 317
Zero Water
Footprint
CP
Community
Facilities
District
Capital
Projects
Renovation
and
Replacement
Capital
Projects
Total Nonmajor
Capital Projects
Funds
ASSETS
Cash and investments 4,735,988 $ 14,179,413 $
Restricted cash and investments 311,027
Taxes receivable
Accounts receivable, net 180,101
Interest receivable 15,813 $ 67,952
Due from other governments
Loans receivable, net
TOTAL ASSETS - $ 15,813 $ 4,735,988 $ 14,738,493 $

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable 140,380 $ 39,450 $ 179,830 $
Due to other funds 128,795 $ 122,532 251,327
TOTAL LIABILITIES 128,795 262,912 39,450 431,157

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue

TOTAL DEFERRED INFLOWS

OF RESOURCES

FUND BALANCES
Restricted for:

Public safety 1,238,723
Public works 7,262,867
Storm drain projects
Community development,
planning and building
Parks 1,485,102
Committed
Other activities 4,696,538 4,696,538
Unassigned (128,795) (247,099) (375,894)
TOTAL FUND BALANCES (DEFICITS) (128,795) (247,099) 4,696,538 14,307,336

TOTAL LIABILITIES,

DEFERRED INFLOWS AND
FUND BALANCES - $ 15,813 $ 4,735,988 $ 14,738,493 $

CAPITAL PROJECTS FUNDS

CITY OF AMERICAN CANYON
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
90 318
Cabernet
Village Lease
Debt Service
Engie City
Debt Service
Engie Fire
Debt Service
Total
Nonmajor
Debt Service
Funds
Total Nonmajor
Governmental
Funds
31,652,083 $
311,027
898,543
180,101
178,759
98,592
94,527
$ - - $ - $ - $ 33,413,632 $
5,175 $ 5,175 $ 595,007 $
17,750 $ 35,523 53,273 468,241
17,750 40,698 58,448 1,063,248
549,818
549,818
1,280,540
18,825,154
5,588,989
144,024
1,918,748

4,696,538 -
(17,750) (40,698) (58,448) (653,427)
(17,750) (40,698) (58,448) 31,800,566
$ - - $ - $ - $ 33,413,632 $

DEBT SERVICE FUNDS
91 319
Storm
Drainage
Measure TStreets and
Roads Gas Tax
Transportation
Fund for Clean
Air

REVENUES
Sales taxes 1,932,281 $
Special assessments
Intergovernmental 1,119,971 $
Charges for services
Use of money and property 263,673 $ 206,306 62,242
Other
TOTAL REVENUES 263,673 2,138,587 1,182,213

EXPENDITURES
Current:

General government
Public works 177,023 3,025
Community development
Parks and recreation
Debt Service:

Principal
Interest and other charges
TOTAL EXPENDITURES 177,023 3,025

EXCESS (DEFICIENCY) OF REVENUES OVER
EXPENDITURES 2,138,587 86,650 1,179,188

OTHER FINANCING SOURCES (USES)
Transfers in 36,802
Transfers out (349,366) (827,392) (1,467,373) (169,485) $

TOTAL OTHER FINANCING
SOURCES AND USES (827,392) (312,564) (1,467,373) (169,485) NET CHANGE IN FUND BALANCES (225,914) 1,311,195 (288,185) (169,485) Fund balances (deficits), beginning of year 5,814,903 4,583,290 1,690,612

FUND BALANCES (DEFICITS),
END OF YEAR 5,588,989 $ 5,894,485 $ 1,402,427 $ (169,485) $

CITY OF AMERICAN CANYON
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2024

SPECIAL REVENUE FUNDS
92 320
BEGIN
Program
State
Supplemental
Law
Enforcement
La Vigne
Landscape and
Lighting
La Vigne
Open Space
Newell Park
Open Space
State and
Federal
Grants -
Fire Cannabis

647,244 $
186,159 $
$ 34,688
3,003 1,453 114,860 7,576 $ 23,707 $
6,256
189,162 36,141 768,360 7,576 23,707

475,456

4,121 21,602

475,456 4,121 21,602
189,162 36,141 292,904 3,455 2,105 -
30,473
(189,163) (428,487)
(189,163) (398,014)
(1) 36,141 (105,110) 3,455 2,105
4,650 107,883 3,208,878 178,225 249,861 5,891 $ (14,632) $ $ 4,649 144,024 $ 3,103,768 $ 181,680 $ 251,966 $ 5,891 $ (14,632) $

SPECIAL REVENUE FUNDS
93 321
Community
Facilities
District
General Plan
Update
Legal
Settlement
National
Opioid
Settlement

REVENUES
Sales taxes
Special assessments 58,437 $
Intergovernmental 150,000 $
Charges for services 8,442
Use of money and property 137 777 39,273 $ 286 $
Other 30,991
TOTAL REVENUES 58,574 159,219 39,273 31,277

EXPENDITURES
Current:

General government 31,976 28,521
Public works 14,655
Community development
Parks and recreation
Debt Service:

Principal
Interest and other charges
TOTAL EXPENDITURES 14,655 31,976 28,521

EXCESS (DEFICIENCY) OF REVENUES OVER
EXPENDITURES 127,243 43,919 10,752 31,277

OTHER FINANCING SOURCES (USES)
Transfers in 1,936,365
Transfers out

TOTAL OTHER FINANCING
SOURCES AND USES 1,936,365
NET CHANGE IN FUND BALANCES 1,980,284 127,243 10,752 31,277 Fund balances (deficits), beginning of year (1,748,543) (162,211) 919,114

FUND BALANCES (DEFICITS),
END OF YEAR 231,741 $ (34,968) $ 929,866 $ 31,277 $

CITY OF AMERICAN CANYON
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2024

SPECIAL REVENUE FUNDS
94 322
Total
Nonmajor
Special
Revenue
Funds
Fire
Mitigation
Park
Improvement
Traffic
Impact Infrastructure
Civic Facilities
Capital Projects
Utility
Underground
$ 1,932,281
705,681
1,456,130
182,332 43,130 $ 544,683 $ 387,600 $ 162,139 $
36,654 723,293 66,813 208,497 12,891 $ 69,221 13,162 $
37,247
218,986 4,897,762 611,496 596,097 12,891 231,360 13,162 60,497
670,159

25,723

756,379
218,986 4,141,383 611,496 596,097 12,891 231,360 13,162 2,003,640
(400,000) (3,431,266) (820,523) (2,509)
(400,000) (1,427,626) (820,523) (2,509)
(181,014) 2,713,757 (209,027) 593,588 12,891 231,360 13,162 1,419,737 14,837,921 1,694,129 4,263,817 332,240 1,508,115 307,694 $ 1,238,723 17,551,678 $ 1,485,102 $ 4,857,405 $ 345,131 $ 1,739,475 $ 320,856 $

CAPITAL PROJECTS FUNDS
95 323
Zero Water
Footprint
CP
Community
Facilities
District
Capital
Projects
Renovation
and
Replacement
Capital
Projects
Total
Nonmajor
Capital
Projects Funds

REVENUES
Sales taxes
Special assessments
Intergovernmental 2,403,881 $ 2,403,881 $
Charges for services 8,695 $ 1,285,449
Use of money and property 10,932 44,019 462,189
Other
TOTAL REVENUES 19,627 2,447,900 4,151,519

EXPENDITURES
Current:

General government
Public works
Community development
Parks and recreation
Debt Service:

Principal
Interest and other charges

TOTAL EXPENDITURES

EXCESS (DEFICIENCY) OF REVENUES OVER
EXPENDITURES 2,447,900 19,627 - 4,151,519

OTHER FINANCING SOURCES (USES)
Transfers in - 4,937,000 4,937,000
Transfers out (710,018) (2,694,999) (240,462) (4,868,511)

TOTAL OTHER FINANCING
SOURCES AND USES (2,694,999) (710,018) 4,696,538 68,489 NET CHANGE IN FUND BALANCES (690,391) (247,099) 4,696,538 4,220,008 Fund balances (deficits), beginning of year 561,596 10,087,328

FUND BALANCES (DEFICITS),
END OF YEAR (128,795) $ (247,099) $ 4,696,538 $ 14,307,336 $

CITY OF AMERICAN CANYON
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2024

CAPITAL PROJECTS FUNDS
96 324
Cabernet Village
Lease Debt Service
Engie City
Debt Service
Engie Fire
Debt Service
Total Nonmajor
Debt Service Funds
Total Nonmajor
Governmental
Funds
1,932,281 $
705,681
3,860,011
1,328,579
1,185,482
37,247
9,049,281
60,497
670,159
-
25,723
$ 28,434 372,395 $ 15,942 $ 416,771 $ 416,771
8,515 96,244 4,757 109,516 109,516
36,949 468,639 20,699 526,287 1,282,666
(36,949) (468,639) (20,699) (526,287) 7,766,615
36,949 468,639 20,700 526,288 7,466,928
- (8,299,777)
36,949 468,639 20,700 526,288 (832,849)
1 1 6,933,766
(17,750) (40,699) (58,449) 24,866,800
$ (17,750) - $ (40,698) $ (58,448) $ 31,800,566 $

DEBT SERVICE FUNDS
97 325

CITY OF AMERICAN CANYON
Budget and Actual
Storm Drainage Special Revenue Fund
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Investment earnings 99,000 $ 99,000 $ 263,673 $ 164,673 $ TOTAL REVENUES 99,000 99,000 263,673 164,673

EXPENDITURES
Current:

Storm drain 195,900 710,970 177,023 533,947
TOTAL EXPENDITURES 195,900 710,970 177,023 533,947

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (96,900) (611,970) 86,650 698,620

OTHER FINANCING SOURCES (USES)
Transfers in 36,802 (36,802)
Transfers out (1,263,933) (1,263,933) (349,366) 914,567

TOTAL OTHER FINANCING
SOURCES AND USES (1,263,933) (1,263,933) (312,564) 877,765 NET CHANGE IN FUND BALANCE (1,360,833) (1,875,903) (225,914) 1,576,385 Fund balance, beginning of year 5,814,903 5,814,903 5,814,903 FUND BALANCE, END OF YEAR 4,454,070 $ 3,939,000 $ 5,588,989 $ 1,576,385 $ The accompanying notes are an integral part of these financial statements.

Statement of Revenues, Expenditures and Changes in Fund Balance 98 326

CITY OF AMERICAN CANYON
Budget and Actual
Measure T- Streets and Roads
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Sales taxes 1,760,000 $ 1,760,000 $ 1,932,281 $ 172,281 $ Use of money and property 57,000 57,000 206,306 149,306 TOTAL REVENUES 1,817,000 1,817,000 2,138,587 321,587

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 1,817,000 1,817,000 2,138,587 321,587

OTHER FINANCING SOURCES (USES)
Transfers out (2,326,594) (2,326,594) (827,392) 1,499,202

TOTAL OTHER FINANCING
SOURCES AND USES (2,326,594) (2,326,594) (827,392) 1,499,202 NET CHANGE IN FUND BALANCE (509,594) (509,594) 1,311,195 1,820,789 Fund balance, beginning of year 4,583,290 4,583,290 4,583,290 FUND BALANCE, END OF YEAR 4,073,696 $ 4,073,696 $ 5,894,485 $ 1,820,789 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 99 327

CITY OF AMERICAN CANYON
Budget and Actual
Gas Tax
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Intergovernmental 1,138,091 $ 1,138,091 $ 1,119,971 $ (18,120) $ Use of money and property 29,000 29,000 62,242 33,242
TOTAL REVENUES 1,167,091 1,167,091 1,182,213 15,122

EXPENDITURES
Current:

Public works 3,000 3,000 3,025 (25)
TOTAL EXPENDITURES 3,000 3,000 3,025 (25)

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 1,164,091 1,164,091 1,179,188 15,097

OTHER FINANCING SOURCES (USES)
Transfers out (1,228,874) (1,228,874) (1,467,373) (238,499)

TOTAL OTHER FINANCING
SOURCES AND USES (1,228,874) (1,228,874) (1,467,373) (238,499) NET CHANGE IN FUND BALANCE (64,783) (64,783) (288,185) (223,402) Fund balance, beginning of year 1,690,612 1,690,612 1,690,612 FUND BALANCE, END OF YEAR 1,625,829 $ 1,625,829 $ 1,402,427 $ (223,402) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 100
328

CITY OF AMERICAN CANYON
Budget and Actual
BEGIN Program
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Charges for services 34,000 $ 34,700 $ 34,688 $ (12) $
Investment earnings 1,453 1,453
TOTAL REVENUES 34,000 34,700 36,141 1,441

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 34,000 34,700 36,141 1,441
NET CHANGE IN FUND BALANCE 34,000 34,700 36,141 1,441
Fund balance, beginning of year 107,883 107,883 107,883 FUND BALANCE, END OF YEAR 141,883 $ 142,583 $ 144,024 $ 1,441 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 101
329

CITY OF AMERICAN CANYON
Budget and Actual
State Supplemental Law Enforcement
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Intergovernmental 173,250 $ 173,250 $ 186,159 $ 12,909 $ Use of money and property 1,200 1,200 3,003 1,803
TOTAL REVENUES 174,450 174,450 189,162 14,712

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 174,450 174,450 189,162 14,712

OTHER FINANCING SOURCES (USES)
Transfers out (173,250) (173,250) (189,163) (15,913)

TOTAL OTHER FINANCING
SOURCES AND USES (173,250) (173,250) (189,163) (15,913) NET CHANGE IN FUND BALANCE 1,200 1,200 (1) (1,201)
Fund balance, beginning of year 4,650 4,650 4,650
FUND BALANCE, END OF YEAR 5,850 $ 5,850 $ 4,649 $ (1,201) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 102
330

CITY OF AMERICAN CANYON
Budget and Actual
La Vigne Landscape and Lighting
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Special assessments 647,000 $ 647,000 $ 647,244 $ 244 $ Use of money and property 38,000 46,470 114,860 68,390
Other 3,000 6,256 3,256
TOTAL REVENUES 685,000 696,470 768,360 71,890

EXPENDITURES
Current:

Public works 917,794 917,794 475,456 442,338
TOTAL EXPENDITURES 917,794 917,794 475,456 442,338

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (232,794) (221,324) 292,904 514,228

OTHER FINANCING SOURCES (USES)
Transfers in 30,473 30,473 30,473
Transfers out (617,731) (632,731) (428,487) 204,244

TOTAL OTHER FINANCING
SOURCES AND USES (602,258) (587,258) (398,014) 204,244
Fund balance, beginning of year 3,208,878 3,208,878 3,208,878 FUND BALANCE, END OF YEAR 2,388,826 $ 2,385,296 $ 3,103,768 $ 718,472 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 103
331

CITY OF AMERICAN CANYON
Budget and Actual
La Vigne Open Space
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Use of money and property 1,442 $ 3,285 $ 7,576 $ 4,291 $ TOTAL REVENUES 1,442 3,285 7,576 4,291

EXPENDITURES
Current:

Parks and recreation 8,000 8,000 4,121 3,879
TOTAL EXPENDITURES 8,000 8,000 4,121 3,879

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (6,558) (4,715) 3,455 8,170
NET CHANGE IN FUND BALANCE (6,558) (4,715) 3,455 8,170
Fund balance, beginning of year 178,225 178,225 178,225 FUND BALANCE, END OF YEAR 171,667 $ 173,510 $ 181,680 $ 8,170 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 104
332

CITY OF AMERICAN CANYON
Budget and Actual
Newell Park Open Space
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Use of money and property 4,000 $ 16,650 $ 23,707 $ 7,057 $ TOTAL REVENUES 4,000 16,650 23,707 7,057

EXPENDITURES
Current:

Parks and recreation 16,750 41,750 21,602 20,148
TOTAL EXPENDITURES 16,750 41,750 21,602 20,148

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (12,750) (25,100) 2,105 27,205 NET CHANGE IN FUND BALANCE (12,750) (25,100) 2,105 27,205 Fund balance, beginning of year 249,861 249,861 249,861 FUND BALANCE, END OF YEAR 237,111 $ 224,761 $ 251,966 $ 27,205 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 105
333

CITY OF AMERICAN CANYON
Budget and Actual
State and Federal Grants - Fire
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Intergovernmental 100,000 $ 100,000 $ (100,000) $
TOTAL REVENUES 100,000 100,000 (100,000)

EXPENDITURES
Current:

Public safety 44,934 44,934 44,934
TOTAL EXPENDITURES 44,934 44,934 44,934

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 55,066 55,066 (55,066)
NET CHANGE IN FUND BALANCE 55,066 55,066 (55,066)
Fund balance, beginning of year 5,891 5,891 5,891 $
FUND BALANCE, END OF YEAR 60,957 $ 60,957 $ 5,891 $ (55,066) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 106
334

CITY OF AMERICAN CANYON
Budget and Actual
Cannabis
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

EXPENDITURES
Current:

Community development 3,000 $ 3,000 $ 3,000 $
TOTAL EXPENDITURES 3,000 3,000 3,000

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (3,000) (3,000) 3,000
NET CHANGE IN FUND BALANCE (3,000) (3,000) 3,000
Fund balance, beginning of year (14,632) (14,632) (14,632) $

FUND BALANCE (DEFICIT),
END OF YEAR (17,632) $ (17,632) $ (14,632) $ 3,000 $
Schedule of Revenues, Expenditures and Changes in Fund Balance 107
335

CITY OF AMERICAN CANYON
Budget and Actual
Community Facilities District
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Special assessments 56,750 $ 56,750 $ 58,437 $ 1,687 $
Intergovernmental 7,333,656 7,333,656 (7,333,656)
Use of money and property 42 137 95
TOTAL REVENUES 7,390,406 7,390,448 58,574 (7,331,874)

EXPENDITURES
Current:

Public works 16,000 16,000 14,655 1,345
TOTAL EXPENDITURES 16,000 16,000 14,655 1,345

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 7,374,406 7,374,448 43,919 (7,330,529)

OTHER FINANCING SOURCES (USES)
Transfers in 1,936,365 1,936,365
Transfers out (7,333,656) (7,333,656) 7,333,656

TOTAL OTHER FINANCING
SOURCES AND USES (7,333,656) (7,333,656) 1,936,365 9,270,021 NET CHANGE IN FUND BALANCE 40,750 40,792 1,980,284 1,939,492 Fund balance (deficit), beginning of year (1,748,543) (1,748,543) (1,748,543)

FUND BALANCE (DEFICIT),
END OF YEAR (1,707,793) $ (1,707,751) $ 231,741 $ 1,939,492 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 108
336

CITY OF AMERICAN CANYON
Budget and Actual
General Plan Update
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Intergovernmental 150,000 $ 150,000 $
Charges for services 54,273 $ 30,124 8,442 (21,682) $
Use of money and property 600 600 777 177
TOTAL REVENUES 54,873 180,724 159,219 (21,505)

EXPENDITURES
Current:

General government 193,244 193,244 31,976 161,268
TOTAL EXPENDITURES 193,244 193,244 31,976 161,268

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (138,371) (12,520) 127,243 139,763 NET CHANGE IN FUND BALANCE (138,371) (12,520) 127,243 139,763 Fund balance, beginning of year (162,211) (162,211) (162,211)

FUND BALANCE (DEFICIT),
END OF YEAR (300,582) $ (174,731) $ (34,968) $ 139,763 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 109
337

CITY OF AMERICAN CANYON
Budget and Actual
Legal Settlement
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Use of money and property 7,000 $ 15,000 $ 39,273 $ 24,273 $ TOTAL REVENUES 7,000 15,000 39,273 24,273

EXPENDITURES
Current:

General government 484,930 28,521 456,409
TOTAL EXPENDITURES 484,930 28,521 456,409

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 7,000 (469,930) 10,752 480,682 NET CHANGE IN FUND BALANCE 7,000 (469,930) 10,752 480,682 Fund balance, beginning of year 919,114 919,114 919,114 FUND BALANCE, END OF YEAR 926,114 $ 449,184 $ 929,866 $ 480,682 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 110
338

CITY OF AMERICAN CANYON
Budget and Actual
National Opioid Settlement
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Use of money and property 286 $ 286 $
Other 16,600 $ 30,991 14,391
TOTAL REVENUES 16,600 31,277 14,677

EXPENDITURES
Current:

General government

TOTAL EXPENDITURES

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 16,600 31,277 14,677
NET CHANGE IN FUND BALANCE 16,600 31,277 14,677
Fund balance, beginning of year
FUND BALANCE, END OF YEAR 16,600 $ 31,277 $ 14,677 $
Schedule of Revenues, Expenditures and Changes in Fund Balance 111
339

CITY OF AMERICAN CANYON
Budget and Actual
Fire Mitigation
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Charges for services 439,000 $ 439,000 $ 182,332 $ (256,668) $ Use of money and property 23,778 23,778 36,654 12,876
TOTAL REVENUES 462,778 462,778 218,986 (243,792)

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 462,778 462,778 218,986 (243,792)

OTHER FINANCING SOURCES (USES)
Transfers out (400,000) (400,000) (400,000)

TOTAL OTHER FINANCING
SOURCES AND USES (400,000) (400,000) (400,000)

SPECIAL ITEM
Proceeds from sale of capital assets - - - -
NET CHANGE IN FUND BALANCE 62,778 62,778 (181,014) (243,792) Fund balance, beginning of year 1,419,737 1,419,737 1,419,737 FUND BALANCE, END OF YEAR 1,482,515 $ 1,482,515 $ 1,238,723 $ (243,792) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 112
340

CITY OF AMERICAN CANYON
Budget and Actual
Park Improvement
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Charges for services 5,769,946 $ 1,954,314 $ 544,683 $ (1,409,631) $ Use of money and property 26,000 26,000 66,813 40,813
TOTAL REVENUES 5,795,946 1,980,314 611,496 (1,368,818)

EXPENDITURES
Current:

Parks and recreation 165,783 165,783 165,783
TOTAL EXPENDITURES 165,783 165,783 165,783

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 5,630,163 1,814,531 611,496 (1,203,035)

OTHER FINANCING SOURCES (USES)
Transfers out (1,780,447) (1,780,447) (820,523) 959,924

TOTAL OTHER FINANCING
SOURCES AND USES (1,780,447) (1,780,447) (820,523) 959,924 NET CHANGE IN FUND BALANCE 3,849,716 34,084 (209,027) (243,111) Fund balance, beginning of year 1,694,129 1,694,129 1,694,129 FUND BALANCE, END OF YEAR 5,543,845 $ 1,728,213 $ 1,485,102 $ (243,111) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 113
341

CITY OF AMERICAN CANYON
Budget and Actual
Traffic Impact
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Charges for services 2,051,235 $ 2,739,767 $ 387,600 $ (2,352,167) $ Use of money and property 58,000 58,000 208,497 150,497 TOTAL REVENUES 2,109,235 2,797,767 596,097 (2,201,670)

EXPENDITURES
Current:

Public works 125,887 125,887 125,887
TOTAL EXPENDITURES 125,887 125,887 125,887

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 1,983,348 2,671,880 596,097 (2,075,783)

OTHER FINANCING SOURCES (USES)
Transfers out (97,551) (97,551) (2,509) 95,042

TOTAL OTHER FINANCING
SOURCES AND USES (97,551) (97,551) (2,509) 95,042
NET CHANGE IN FUND BALANCE 1,885,797 2,574,329 593,588 (1,980,741) Fund balance, beginning of year 4,263,817 4,263,817 4,263,817 FUND BALANCE, END OF YEAR 6,149,614 $ 6,838,146 $ 4,857,405 $ (1,980,741) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 114
342

CITY OF AMERICAN CANYON
Budget and Actual
Infrastructure
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Use of money and property 4,000 $ 4,000 $ 12,891 $ 8,891 $ TOTAL REVENUES 4,000 4,000 12,891 8,891

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 4,000 4,000 12,891 8,891
NET CHANGE IN FUND BALANCE 4,000 4,000 12,891 8,891
Fund balance, beginning of year 332,240 332,240 332,240 FUND BALANCE, END OF YEAR 336,240 $ 336,240 $ 345,131 $ 8,891 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 115
343

CITY OF AMERICAN CANYON
Budget and Actual
Civic Facilities
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Charges for services 1,074,889 $ 568,615 $ 162,139 $ (406,476) $ Use of money and property 22,000 22,000 69,221 47,221
TOTAL REVENUES 1,096,889 590,615 231,360 (359,255)

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 1,096,889 590,615 231,360 (359,255) NET CHANGE IN FUND BALANCE 1,096,889 590,615 231,360 (359,255) Fund balance, beginning of year 1,508,115 1,508,115 1,508,115 FUND BALANCE, END OF YEAR 2,605,004 $ 2,098,730 $ 1,739,475 $ (359,255) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 116
344

CITY OF AMERICAN CANYON
Budget and Actual
Utility Underground
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Use of money and property 2,600 $ 2,600 $ 13,162 $ 10,562 $ TOTAL REVENUES 2,600 2,600 13,162 10,562

OTHER FINANCING SOURCES (USES)
Transfers out (160,000) 160,000

TOTAL OTHER FINANCING
SOURCES AND USES (160,000) 160,000
NET CHANGE IN FUND BALANCE 2,600 (157,400) 13,162 170,562 Fund balance, beginning of year 307,694 307,694 307,694 FUND BALANCE, END OF YEAR 310,294 $ 150,294 $ 320,856 $ 170,562 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 117
345

CITY OF AMERICAN CANYON
Budget and Actual
Zero Water Footprint
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Charges for services 1,157,681 $ 122,565 $ 8,695 $ (113,870) $ Use of money and property 9,000 9,000 10,932 1,932
TOTAL REVENUES 1,166,681 131,565 19,627 (111,938)

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 1,166,681 131,565 19,627 (111,938)

OTHER FINANCING SOURCES (USES)
Transfers out (663,500) (663,500) (710,018) (46,518)

TOTAL OTHER FINANCING
SOURCES AND USES (663,500) (663,500) (710,018) (46,518) NET CHANGE IN FUND BALANCE 503,181 (531,935) (690,391) (158,456) Fund balance, beginning of year 561,596 561,596 561,596 FUND BALANCE, END OF YEAR 1,064,777 $ 29,661 $ (128,795) $ (158,456) $ Schedule of Revenues, Expenditures and Changes in Fund Balance 118
346

CITY OF AMERICAN CANYON
Budget and Actual
Community Facilities District Capital Projects
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

REVENUES
Intergovernmental 2,403,881 $ 2,403,881
Use of money and property 44,019 44,019
TOTAL REVENUES 2,447,900 2,447,900

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES 2,447,900 2,447,900

OTHER FINANCING SOURCES (USES)
Transfers out (592,158) $ (2,694,999) (2,102,841)

TOTAL OTHER FINANCING
SOURCES AND USES (592,158) (2,694,999) (2,102,841)
NET CHANGE IN FUND BALANCE (592,158) (247,099) 345,059
Fund balance, beginning of year
FUND BALANCE, END OF YEAR - $ (592,158) $ (247,099) $ 345,059 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 119
347

CITY OF AMERICAN CANYON
Budget and Actual
Renovation and Replacement
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

OTHER FINANCING SOURCES (USES)
Transfers in 4,937,000 $ 4,937,000 $ 4,937,000 $
Transfers out (786,693) (1,047,219) (240,462) 806,757 $

TOTAL OTHER FINANCING
SOURCES AND USES 3,889,781 4,150,307 4,696,538 806,757
NET CHANGE IN FUND BALANCE 4,150,307 3,889,781 4,696,538 806,757 Fund balance, beginning of year
FUND BALANCE, END OF YEAR 4,150,307 $ 3,889,781 $ 4,696,538 $ 806,757 $ Schedule of Revenues, Expenditures and Changes in Fund Balance 120
348

CITY OF AMERICAN CANYON
Budget and Actual
Cabernet Village Lease Debt Service Fund
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

EXPENDITURES
Debt service:

Principal 372,395 $ 372,395 $ 372,395 $
Interest and other charges 96,244 96,244 96,244
TOTAL EXPENDITURES 468,639 468,639 468,639

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (468,639) (468,639) (468,639)

OTHER FINANCING SOURCES (USES)
Transfers in 468,639 468,639 468,639

TOTAL OTHER FINANCING
SOURCES AND USES 468,639 468,639 468,639

NET CHANGE IN FUND BALANCE
Fund balance, beginning of year
FUND BALANCE, END OF YEAR - $ - $ - $ - $
Schedule of Revenues, Expenditures and Changes in Fund Balance 121
349

CITY OF AMERICAN CANYON
Budget and Actual
Engie City Debt Service
For the year ended June 30, 2024
Budgeted Amounts
Actual
Amounts
Variance with
Final Budget
Original Final

EXPENDITURES
Debt service:

Principal 28,456 $ 28,456 $ 28,434 $ 22 $
Interest and other charges 8,494 8,494 8,515 (21)
TOTAL EXPENDITURES 36,950 36,950 36,949 1

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (36,950) (36,950) (36,949) 1

OTHER FINANCING SOURCES (USES)
Transfers in 36,949 36,949 36,949

TOTAL OTHER FINANCING
SOURCES AND USES 36,949 36,949 36,949
NET CHANGE IN FUND BALANCE (1) (1) 1
Fund balance, beginning of year (17,750) (17,750) (17,750)

FUND BALANCE (DEFICIT),
END OF YEAR (17,751) $ (17,751) $ (17,750) $ 1 $
Schedule of Revenues, Expenditures and Changes in Fund Balance 123
350